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The objective of this paper is to review and analyze the existing literature on computerized accounting education (CAE) in educational institutions across the Gulf Cooperation Council (GCC) countries and to suggest a research agenda for the future.

The author employs a structured literature review (SLR) approach to analyze CAE research published in the GCC between 1981 and 2021.

The current study has focused mainly on education in the field of computerized accounting (CA); however, very few research studies have focused on CAE. The author recognized two key topics: the broad concept of CA and the identification of software programs used to teach CA courses.

A future study might extend to address the gap in the knowledge of graduate students’ theoretical concept in accounting with CA program across higher-educational institutions (HEIs) in the GCC.

The broad topic analyzed by the author leads to highlight the growing need for students’ practical skills in CA, particularly in the GCC, and to give suggestions for future research. This study also provides a kind of advice to educational institutions to implement an appropriate CA program for CA courses.

Currently, there is a lack of SLR on CAE. Findings on the broad topic analyzed in the current study have been addressed by agreeing on a critical assessment of present research and future research goals.

This research aims to create a methodology that integrates optimization techniques into preliminary cost estimates and predicts the impacts of design alternatives of steel pedestrian bridges (SPBs). The cost estimation process uses two main parameters, but the main goal is to create a cost estimation model.

This study explores a flexible model design that uses computing capabilities for decision-making. Using cost optimization techniques, the model can select an optimal pedestrian bridge system based on multiple criteria that may change independently. This research focuses on four types of SPB systems prevalent in Egypt and worldwide. The study also suggests developing a computerized cost and weight optimization model that enables decision-makers to select the optimal system for SPBs in keeping up with the criteria established for that system.

In this paper, the authors developed an optimization model for cost estimates of SPBs. The model considers two main parameters: weight and cost. The main contribution of this study based on a parametric study is to propose an approach that enables structural engineers and designers to select the optimum system for SPBs.

The implications of this research from a practical perspective are that the study outlines a feasible approach to develop a computerized model that utilizes the capabilities of computing for quick cost optimization that enables decision-makers to select the optimal system for four common SPBs based on multiple criteria that may change independently and in concert with cost optimization during the preliminary design stage.

The model can choose an optimal system for SPBs based on multiple criteria that may change independently and in concert with cost optimization. The resulting optimization model can forecast the optimum cost of the SPBs for different structural spans and road spans based on local unit costs of materials cost of steel structures, fabrication, erection and painting works.

The authors developed a computerized model that uses spreadsheet software's capabilities for cost optimization, enabling decision-makers to select the optimal system for SPBs meeting the criteria established for such a system. Based on structural characteristics and material unit costs, this study shows that using the optimization model for estimating the total direct cost of SPB systems, the project cost can be accurately predicted based on the conceptual design status, and positive prediction outcomes are achieved.

This study aims to focus on providing a computerized classification testing (CCT) system that can easily be embedded as a self-assessment feature into the existing legacy environment of a higher education institution, empowering students with self-assessments to monitor their learning progress and following strict data protection regulations. The purpose of this study is to investigate the use of two different versions (without dashboard vs with dashboard) of the CCT system during the course of a semester; to examine changes in the intended use and perceived usefulness of two different versions (without dashboard vs with dashboard) of the CCT system; and to compare the self-reported confidence levels of two different versions (without dashboard vs with dashboard) of the CCT system.

A total of N = 194 students from a higher education institution in the area of economic and business education participated in the study. The participants were provided access to the CCT system as an opportunity to self-assess their domain knowledge in five areas throughout the semester. An algorithm was implemented to classify learners into master and nonmaster. A total of nine metrics were implemented for classifying the performance of learners. Instruments for collecting co-variates included the study interest questionnaire (Cronbach’s a = 0. 90), the achievement motivation inventory (Cronbach’s a = 0. 94), measures focusing on perceived usefulness and demographic data.

The findings indicate that the students used the CCT system intensively throughout the semester. Students in a cohort with a dashboard available interacted more with the CCT system than students in a cohort without a dashboard. Further, findings showed that students with a dashboard available reported significantly higher confidence levels in the CCT system than participants without a dashboard.

The design of digitally supported learning environments requires valid formative (self-)assessment data to better support the current needs of the learner. While the findings of the current study are limited concerning one study cohort and a limited number of self-assessment areas, the CCT system is being further developed for seamless integration of self-assessment and related feedback to further reveal unforeseen opportunities for future student cohorts.

This paper aims to examine how instructional videos produced by retail employers and tech companies have modelled cashier roles and skills in service encounters over time, providing insights into cashier training and job responsibility evolution across different retail eras.

Online video research is used, with YouTube as data source and the theory of practice architectures and related concepts as analytical framework, to examine 50 instructional video narratives produced between 1917 and 2021.

Cashiers’ selling practice comprises transactions and customer service, which are often taught separately. Technology has explicitly influenced changes in cashier work and training at three points in history: mechanised checkout (1917), computerised checkout (1980) and connected checkout (2010). “New technology” involves a combination of arrangements with the potential to transform the semantic, physical and social dimensions of cashiers’ selling practice. However, despite technological advancements, employers’ cashier training videos have not evolved significantly since the 1990s and still focus on emotional labour skills.

The findings indicate a need for transforming training for service work in the connected service encounter.

The relationship between technological innovations and changes in frontline service work and workplace learning is examined through the lens of instructional videos produced by retail employers and tech companies, giving rise to insights into limitations of current training methods for service workers. This paper suggests the need for a more holistic perspective on service encounters to understand service work and workplace learning changes.

This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting and accountability for fisheries over time and determines potential legitimacy relations as conveyed through reporting.

A content analysis method is used to analyse a fisheries-related section of an annual report of a state-owned electricity firm for 56 years (1935/36–1993). The time frame analysed is a period when environmental or social reporting was, in general, informal and not mandated. However, accountability was established for the company under study, through the legally mandated provision of (unspecific/discretional) information about fisheries activities. A lens evoking legitimacy relationships as a dyad is utilised.

The fisheries reporting within the case organisation is an early example of recognition of the important effects of business activities on the environment and biodiversity. The findings of the analyses suggest the content aligns with what may be anticipated in a contemporary setting. Drawing on trends noted from the content analysis, three potential legitimacy relationships are identified around the fisheries reporting. Only one is determined as a complete legitimacy relationship.

The research is limited in that it is an analysis of one case in a single context. Also, the content analysis methods used were developed specifically for the study, which may limit their application. Finally, the data source used, and the historic nature of the study, to some extent limits the ability to determine some legitimacy relationships.

This study offers some insights on the historic nature of environmental reporting from a fisheries perspective in the Northern Hemisphere. The longitudinal nature of the analysis also offers insights into how the content of the reporting changed over time. Additionally, the use of a relatively new approach to operationalising legitimacy may prove useful for future researchers in the accounting discipline, especially given recent concerns on how the concept of legitimacy has been utilised in such research.

This study aims to examine the imagining of libraries and the depiction of library services in contemporary science fiction novels. Analyses of libraries in contemporary science fiction may reveal expectations of libraries and the roles they play in future societies. These may, in turn, be used by the library profession to innovate and to discover opportunities to design and improve library services that meet the expectations of library users now and in the future.

This research applied a content analysis approach to examine references to libraries in a purposeful sample of science fiction novels published between 2009 and 2019. The sample consists of 29 novels selected from the 2010–2020 winners of the Hugo Award for Best Novel, The Nebula Award for Best Novel, the Locus Award for Best Science Fiction Novel, The Philip K Dick Award and the Arthur C Clarke Award.

This research finds that libraries are a common feature within contemporary science fiction novels, primarily as part of the background setting of the narratives. Libraries are particularly common in peri-apocalyptic novels, often as “reinvented” libraries. This research identifies considerable differences in the way libraries and information access and use are depicted and documented in science fiction worlds of plenty, compared to those of scarcity. Other key themes discussed include freedom of access to information, and the supposedly common negative stereotyping of libraries.

Existing literature indicates anxiety about the future of libraries which the findings of this research do not support. The insights gained suggested instead, the emergence of an image of libraries as being embedded in the fabric of societies. This indicates the expectation of the place and role of libraries in contemporary societies. Libraries and their services must be adeptly placed and woven into the many facets of the societies they serve.

The implementation of smart maintenance (SM) has greatly benefited facility managers, construction project managers and other stakeholders within the built environment. Unfortunately, its actualization for stakeholders in the built environment in the fourth industrial revolution (4IR) era remains a challenge. To reduce the challenge, this study aims at conducting a bibliometric analysis to unearth the critical success factors supporting SM implementation. The future direction and practice of SM in the construction industry were also explored.

A bibliometric approach was adopted for reviewing articles extracted from the Scopus database. Keywords such as (“smart maintenance“) OR (“intelligent maintenance”) OR (“technological maintenance”) OR (“automated maintenance”) OR (“computerized maintenance”) were used to extract articles from the Scopus database. The studies were restricted between 2006 and 2021 to capture the 4IR era. The initial extracted papers were 1,048; however, 288 papers were selected and analysed using VOSviewer software.

The findings revealed that the critical success factors supporting the implementation of SM in the 4IR era are collaboration, digital twin design, energy management system and decentralized data management system. Regarding the future practice of SM in the 4IR era, it was also revealed that SM is possible to evolve into maintenance 4.0. This will support the autonomous maintenance of infrastructures in the built environment.

The use of a single database contributed to the limitation of the findings from this study.

Despite the limitations, the findings of this study contributed to practice and research by providing stakeholders in the built environment with the direction of SM practice.

Stakeholders in the built environment have clamoured to implement SM in the 4IR era. This study provided the critical success factors for adopting SM, guaranteeing the 4IR era. It also provides the research trends and direction of SM practice.

The purpose of this study is, from the perspective of artisan entrepreneurship (AE), to understand how professional and higher education institutions, local authorities, local and cross-border cultural entities and tourism stakeholders perceive AE by collaborating in a network to develop innovative and sustainable strategies, using the Quintuple Helix innovation model.

Using a qualitative approach, 34 semi-structured interviews were carried out with organisations by emailing them a Google Form. The organisations interviewed were from the north-east of Portugal (Bragança, Miranda do Douro, Mogadouro, Vimioso and Vinhais) and the north of Spain (Zamora Province). The data collected was subjected to content and lexical analysis using the computerised lexical analysis software IRaMuTeQ.

AE is seen as the representation of a culture where traditional crafts are the identity of a region. The practical and political implications for decision makers in the Quintuple Helix can be seen in the definition of strategies and proposals that should leverage and define regional and cross-border policies, leveraging the need for networking to define concrete measures and programmes for support and training in entrepreneurship and AE, as well as the creation and/or standardisation of existing support networks.

To the best of the authors’ knowledge, this work is the first study to address and deal with the issue of AE by understanding how professional and higher education institutions, local authorities, local and cross-border cultural entities perceive AE and collaborate in a network to develop innovative and sustainable strategies, through the paradigm of the Quintuple Helix model. It also combines a content analysis and a lexical analysis using computerised lexical analysis software – IRaMuTeQ.

Based on the general formula, which depends on the length and difficulty of the test, the number of respondents and the number of ability levels, this study aims to provide a closed formula for the adaptive tests with medium difficulty (probability of solution is p = 1/2) to determine the accuracy of the parameters for each item and in the case of calibrated items, determine the required test length given number of respondents.

Empirical results have been obtained on computerized or multistage adaptive implementation. Simulation studies and classroom/experimental results show that adaptive tests can measure test subjects’ ability to the same quality over half the test length compared to linear versions. Due to the complexity of the problem, the authors discuss a closed mathematical formula: the relationship between the length of the tests, the difficulty of solving the items, the number of respondents and the levels of ability.

The authors present a closed formula that provides a lower bound for the minimum test length in the case of adaptive tests. The authors also present example calculations using the formula, based on the assessment framework of some student assessments to show the similarity between the theoretical calculations and the empirical results.

With this formula, we can form a connection between theoretical and simulation results.

During a pandemic, with businesses implementing social distancing protocols and work-from-home strategies, the use of continuous controls monitoring (CCM) may add value to the internal audit function. This study aims to examine the use of CCM technologies and the impact on the internal audit function during a pandemic.

This study adopted a case study approach for this study because it focuses on questions of “how” and “what.” Case studies provided an opportunity for an in-depth analysis of the phenomena being investigated. Semi-structured interviews were used to collect data. This study did not use sampling. Instead, multiple case studies were used for data collection.

Based on the findings, this study makes several contributions to the literature, for example, in health-care evidence suggests the pandemic has caused internal audit to focus on risk areas. Other industries, such as retail, have invested in CCM. However, in all cases, education and preparedness (or the lack thereof) appeared to significantly influence uptake of CCM. Organizations that made prior investments in CCM technologies experienced greater acceptance in the face of changing demands. Training in emerging technologies is a key competency in supporting audit operations in changing environments.

As the study was conducted with a small sample of cases, findings cannot be extrapolated nor generalized beyond the case study organizations.

This study found that several factors limit adoption, exploitation and further development of CCM technologies, such as lack of top management support, acceptance of CCM technologies and suitable education and training of internal audit staff.

This study addresses the issue of the value that CCM offers organizations and whether it is a silver bullet that the internal audit profession needs, particularly when physical access to organizations may be restricted. The COVID-19 pandemic placed considerable focus on digital access. Better IT systems and more data will allow organizations to better support employees, inform strategic and financial decisions and engage stakeholders. During the recovery phase, leveraging investments in CCM technologies will contribute to internal audits’ ability to help clients to manage organizational risk.