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After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.

This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.

Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).

Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.

The objective of this study is to construct a theoretical framework concerning wage determination, grounded in principles and supplemented by conventional theories. It discusses the Islamic perspectives on minimum wage and examines contemporary challenges and intricacies in its application.

This study uses thematic analysis to create the conceptual framework, drawing upon a review of pertinent literature such as academic papers, books and articles published up to 2023.

The framework encompasses various categories, namely, employee characteristics, job characteristics, market factors, compensation practices and Islamic principles. Each category consists of multiple variables. The resulting framework offers a holistic and ethically grounded methodology for wage determination, aligning with both Islamic and conventional perspectives. This study notes the absence of a universally agreed-upon minimum wage. Islamic economics faces challenges due to the unclear application of principles, limited awareness, legal constraints and a lack of empirical evidence on wage systems, along with complexities in their implementation.

The paper’s limited scope focuses solely on the Islamic perspective on wage determination, without comparing it to the conventional viewpoint. This may have implications for future research.

The insights on Islamic principles and wage determination guide scholars and policymakers interested in promoting just and equitable wages.

This study is distinct in its integration of various factors to propose an all-encompassing framework for wage determination, rooted in the Quran and principles, while also reinforcing the framework with conventional theories. Additionally, it adds to the growing body of literature by investigating the Quran’s stance and principles on minimum wage, as well as discusses the challenges involved in implementing an Islamic approach to wage determination, which has received limited attention in Islamic literature.

This study aims to explore past and present service research and to provide a future research agenda for service researchers by presenting a big picture of the intellectual connections and emerging topics in the discipline.

This study is an empirical analysis of citations and cocitations on a sample of 5,837 articles published in leading service journals (from 1981 to December 2020). Network analysis was adopted to analyze the data. This study is exclusive in conducting the inquiry at the individual publication level, rather than using the normal aggregated author co-citation analysis approach.

The findings reveal that the main themes of service research centered on customer satisfaction, service quality, service-dominant logic, methodological foundations, market orientation and service encounter. Also clarified is the periphery domain that may become more important in the future (i.e. technology). The findings also present anchor points for conceptual framing and conceptual development – five main themes that are momentous to navigate theory discovery and justification in the knowledge domain.

It calls for a more academic effort to evaluate the service research by considering different epistemological paradigms, such as positivism, monologic and hermeneutic, to better understand the process and progress of the discipline.

Through exploring the transformation of service research into a customer-centric model and technology-based service logic, this study offers possible implications for practitioners and further research areas for service researchers.

To the best of the authors’ knowledge, this study is the first to use a citation, cocitation and network analysis to examine service research published in leading service journals. This study provides a significant contribution to the theory by combining main conceptual areas and interests in the given discipline.

Este estudio explora la investigación de servicios pasada y presente y proporciona una agenda de investigación, presentando un panorama general de las conexiones intelectuales y los temas emergentes en la disciplina.

Este estudio es un análisis empírico de las citas y co-citas sobre una muestra de 5.837 artículos publicados en las principales revistas de servicios (1981–2020). Se utilizó el análisis de redes para examinar los datos. Este trabajo es único en la realización de la investigación a nivel de publicación individual, en lugar de utilizar el enfoque habitual de análisis de co-citación de autores agregados.

Los resultados revelan que los temas principales de la investigación sobre servicios se centran en la satisfacción del cliente, la calidad del servicio, la lógica del servicio dominante, los fundamentos metodológicos, la orientación al mercado y el encuentro de servicios. También se clarifica un ámbito periférico que puede adquirir mayor importancia en el futuro (la tecnología). Los resultados también presentan puntos de anclaje para el encuadre y el desarrollo conceptual de diversos temas importantes.

Este estudio es el primero que utiliza un análisis de citas, co-citas y redes para analizar la investigación en servicios publicada en las principales revistas de servicios. Proporciona una importante contribución a la teoría al combinar las principales áreas conceptuales y los intereses de la disciplina.

Mediante la exploración de la transformación de la investigación en servicios en un modelo centrado en el cliente y en la lógica de los servicios basados en la tecnología, este estudio ofrece posibles implicaciones para los profesionales y nuevas áreas de investigación para los investigadores.

Se reclama un mayor esfuerzo académico para evaluar la investigación de servicios considerando diferentes paradigmas epistemológicos, como el positivismo, el monologismo y la hermenéutica, para comprender mejor el proceso y el progreso de la disciplina.

本研究旨在探索过去和现在的服务研究, 并通过展示该学科的知识联系和新兴主题的全局, 为服务研究领域的学者提供未来的研究议程。

本文是基于1981年到2020年12月期间发表在五个领先服务类期刊上的5,837篇文章进行引用和共同引用的实证分析, 并采用网络分析法对数据进行分析和分类。这项研究的独到之处在于在单个出版物层面上进行调查, 而不是采用正常的汇总作者共被引分析方法。

我们的调查结果显示, 服务研究的主题主要集中在顾客满意度、服务质量、服务主导逻辑、方法论基础、市场导向和服务遭遇。同时, 还阐明了未来可能变得更加重要的外围领域（即技术）。研究结果还提出了概念框架和概念发展的锚点–概念图的五个主要主题对导航知识领域的理论发现和论证至关重要。

本研究首次使用引文、共同引文和网络分析来考察发表在领先服务期刊上的服务研究。它结合特定学科的主要概念领域和兴趣, 为理论研究做出了重要的贡献。它还确定了我们在服务学术研究中已知和未知的内容。

通过探索服务研究转变为以客户为中心的模式和基于技术的服务逻辑, 本研究为从业者提供了启示, 也为后续服务研究指引了值得进一步研究的领域。

本文呼吁更多的学术研究通过考虑不同的认识论范式, 例如实证主义、一元论和解释学来评估服务研究, 以便更好地了解该学科的过程和进展。本文还呼吁未来研究可以尝试填补本文研究结果提出的知识空白。

This article develops an innovative multidisciplinary conceptual framework in the field of refugee entrepreneurship by combining the theory of mixed embeddedness with the concepts of intersectionality and agency. Focusing on the phenomenon of refugee entrepreneurship, this conceptual framework addresses the following questions: how is entrepreneurship informed by the various intersectional positions of refugees? And how do refugees exert their agency based on these intersecting identities?

By revising the mixed embeddedness approach and combining it with an intersectional approach, this study aims to develop a multidimensional conceptual framework.

This research illustrates how the intersectional positions of refugees impact their entrepreneurial motivations, resources and strategies. The authors' findings show that refugee entrepreneurship not only contributes to the economic independence of refugees in new societies but also creates opportunities for refugees to exert their agency.

This conceptual framework can be applied in empirical research and accordingly contributes to refugee entrepreneurship studies and intersectionality theory.

The purpose of this paper is to assess, clarify and consolidate the terminology around the co-creation of services, establish its forms and identify its outcomes, to resolve the conceptual pluralism in service co-creation literature.

A focused literature review screened the articles published in five major service research journals to determine relevant contributions on the concept of co-creation of services. Then, a thematic analysis identifies the forms, themes and outcomes of co-creating services in the set of 80 qualifying articles.

The study reduces conceptual pluralism by establishing different forms of co-creating services and developing an explicit definition of co-creation in services. The authors develop an integrative framework that recognizes involvement, engagement and participation as prerequisites for co-creation. Relating to the different phases of the service process, the specific co-creation forms of co-ideation, co-valuation, co-design, co-testing and co-launching are classified as regenerative co-creation, while the specific co-creation forms of co-production and co-consumption are recognized as operative co-creation. Both beneficial and counterproductive outcomes of co-creation are identified and arranged into a typology.

The integrative framework illustrates that service providers and customers are involved, engaged and participate in co-creating services, which manifests in specific forms of co-creation; they attain beneficial and counterproductive outcomes (personal, social, hedonic, cognitive, economic and pragmatic); and are influenced by a contextual multi-actor network.

Co-creation in services is actionable; the typology of outcomes suggests service managers ways to motivate customers and employees to participate in co-creating services.

This paper defines and establishes the conceptual forms of co-creating services and the identified outcomes, and develops an integrative framework of co-creation in services.

This study aims to provide a foundation for the development of subcontracts that suit takt production in construction.

This is a non-empiric conceptual study, which integrates takt production and general construction literature into new proposals for subcontract clauses suitable for takt production in construction. This study uses literature reviews, from which proposals regarding takt production viable subcontract clauses are conducted via logical reasoning.

A total of 13 proposals for takt production applicable subcontracts are provided in this study. The proposals emphasize detailed and collaborative planning, suitable payment methods and flexibility for takt plan modification.

Previous takt literature has not properly addressed the development of subcontracts for takt production, despite regular attempts to use subcontracting in takt production. This study aims to aid main contractors to create fair and suitable subcontracts, so that adhering to takt schedules could be more viable in practice. This study also acts as a foundation for further empirical studies regarding the subject.

The purpose of this paper is to review and discuss Luciano Floridi’s 2019 book The Logic of Information: A Theory of Philosophy as Conceptual Design, the latest instalment in his philosophy of information (PI) tetralogy, particularly with respect to its implications for library and information studies (LIS).

Nine scholars with research interests in philosophy and LIS read and responded to the book, raising critical and heuristic questions in the spirit of scholarly dialogue. Floridi responded to these questions.

Floridi’s PI, including this latest publication, is of interest to LIS scholars, and much insight can be gained by exploring this connection. It seems also that LIS has the potential to contribute to PI’s further development in some respects.

Floridi’s PI work is technical philosophy for which many LIS scholars do not have the training or patience to engage with, yet doing so is rewarding. This suggests a role for translational work between philosophy and LIS.

The book symposium format, not yet seen in LIS, provides forum for sustained, multifaceted and generative dialogue around ideas.

This study aims to explore how manufacturing firms master customer lock-in through value creation by servitization innovation strategies from the perspective of asset specificity.

A multiple case study with triangulation fashion is adopted to identify servitization innovation strategies. Several manufacturing firms were investigated, which are distributed in different positions of the value chain. Content analysis and abductive approaches are adopted to analyze the data. Moreover, an in-depth interview and participatory observation were conducted to refine the analysis results.

This study identified four different focusing points of servitization operations. Based on these, the paper further induces an innovative servitization strategy matrix of customer lock-in, concerning communion, intellectual, existential and insubstantial strategies. Furthermore, a conceptual model of customer lock-in by servitization innovation from the perspective of asset specificity is elaborated. It is suggested that companies can use tangible or intangible resources by sharing or storing operations to create servitization value.

This study theoretically proposes a conceptual model to extend servitization innovation as an intangible asset and adopt the new perspective of asset specificity to illustrate the value creation in servitization to generate customer lock-in.

This study aims to facilitate consistency of information in building information modelling (BIM) and address the current BIM gaps through the perspectives of the productization concept and product structure (PS).

The study follows a conceptual research approach in conjunction with a single case study. First, the previous studies on BIM implementation, productization and PS are reviewed. Further, a case study is used to analyse the current state of productization in the construction sector and develop a functional PS for construction.

A Part-Phase-Elements Matrix is proposed as a construction-specific PS to facilitate consistency in information and to enhance BIM. The proposed matrix provides new avenues to facilitate consistent information exchange through the interconnection between conceptual PS and standard building objects library, and encourage collaborative communication between stakeholders.

This study explores the core of the productization concept and PS as means to facilitate consistency of information and thus address the current gaps in BIM. This as building projects progressively move towards systematic modular and prefabricated construction where the flow of reliable information about product and construction offerings becomes increasingly important.

This paper aims to investigate the impact of total rewards on retention. The finding relies on need satisfaction approach as a mechanism. This is done by investigating the role of need satisfaction of “autonomy, competence and relatedness” as possible mediators between elements of total rewards and retention.

This paper focussed on exploring the literature published in various popular databases .Based on the conceptual analysis, a set of possible frameworks linking the three constructs has been stated for future research.

The research has evolved with few possible frameworks to model the assertions by investigating and corroborating it with quantitative studies to be empirically tested.

The originality lies in applying self-determination theory framework of need satisfaction mechanism in explaining the relationships between total rewards and retention, thereby adding new insights to the employee retention literature.