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The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.

The data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting employees, managerial accountants and Auditors. IFAC-based model was used in analyzing evolution stages in Libyan management accounting practices.

This study finds that Libyan oil companies use CMAPs more than TMAPs, the latter being commonly used in Libyan manufacturing companies. This study also finds that CMAPs are more beneficial than TMAPs.

This study provides more understanding of the use and the benefit of TMAPs and CMAPs and fills research gap regarding the matter, as well as provides new findings that can be used for further research regarding the use and benefit of TMAPs and CMAPs for Libyan oil companies.

The results contribute to a better understanding concerning the use and benefit of TMAPs and CMAPs in Libyan oil companies.

The purpose of this paper is twofold: to identify and map contemporary research on advanced technology implementations for problem-solving purposes in the manufacturing industry, and to further understand the organizational learning possibilities of advanced technology problem-solving in the manufacturing industry.

This paper outlines a scoping review of contemporary research on the subject. The findings of the review are discussed in the light of theories of contradicting learning logics.

This paper shows that contemporary research on the subject is characterized by technological determinism and strong solution-focus. A discussion on the manufacturing industries’ contextual reasons for this in relation to contradicting learning logics shows that a Mode-2 problem-solving approach could facilitate further learning and expand knowledge on advanced technology problem-solving in the manufacturing industry. A research agenda with six propositions is provided.

The introduction of advanced technology implies complex effects on the manufacturing industry in general, while previous research shows a clear focus on technological aspects of this transformation. This paper provides value by providing novel knowledge on the relationship between advanced technology, problem-solving and organizational learning in the manufacturing industry.

The purpose of this paper is to draw a map of the general features of epistemological and critical concerns in contemporary Islamic philosophy. This study will not be confined to the domain of academic philosophy or to those who are professionals in the field of philosophy.

The paper adopted the critical rational approach in dealing with contemporary Islamic philosophy in the Arab world. The scope will include scholars from different fields of epistemology who tried to present a “vision” of the attitude that should be adopted in facing the challenges of the age and the problems of the nation on the epistemological level or the political, economic and social levels.

There is a need for a philosophy of action and progress rather than a philosophy that is based on abstract ideas and theories and of words/rhetoric. The ethics required to accomplish this ought to identify the attributes of the citizen who can reach self-actualization through legitimate means based on a progress agenda with theoretical and philosophical foundations.

Because a critical rational approach can be dealt with from different perspectives, this paper will adopt the classification of the principal intellectual trends: the reformist, secular and liberal.

This paper covers a long time span to determine whether the philosophical projects have been effective.

This paper, which criticizes the philosophic projects that are theoretically unsound and that do not address real social problems (like poverty), argues the need for a philosophy of progress and action. This will lead to devising an agenda that addresses the challenges the society is facing and to finding alternative and creative solutions resulting in development.

The purpose of this article is to aid conceptualization of social well-being at work by identifying its components in a contemporary office context, so adequate measures can be developed to monitor social well-being and to assess the impact of interventions in the workplace.

This study used existing interview data from recent post-occupancy evaluations of two large activity-based flexible offices in the Dutch public sector. Data-driven concept mapping of 182 different employees' statements on social aspects of well-being was used to find communalities in their perceptions.

From the data 14 key concepts emerged referring to employees' social needs, reactions to (anti-)social behaviour of others and perceived social affordances of the work environment. Contrary to established theory, social well-being appeared to be a context-bound phenomenon, including components of both short-term hedonic and long-term eudaimonic well-being.

The findings serve as an inductive source for the further development of adequate measures of social well-being at work. Limitations concern the specific (cultural) setting of the cases and the use of existing data.

Preliminary suggestions for fostering social well-being include change management, participatory design, being alert of the identified risks of activity-based offices and supporting privacy regulation, identity marking and a sense of community, as well as a diversity of informal face-to-face interactions balanced with quiet spaces.

This article contributes to the conceptualization of social well-being in contemporary offices by discussing established social well-being theory and analysing real-world data, using a method novel to management research.

Mapping and Geographic Information Systems (GIS) are widely used in disaster research and practice. While, in some cases, these practices incorporate methods inspired by critical cartography and critical GIS, they rarely engage with the theoretical discussions that animate those fields.

In this commentary, the author considers three such discussions, and draws out their relevance for disaster studies: the turn towards processual cartographies, political economy analysis of datafication and calls for theorising computing of and from the South.

The review highlights how these discussions can contribute to the work of scholars engaged in mapping for disaster risk management and research. First, it can counter the taken-for-granted nature of disaster-related maps, and encourage debate about how such maps are produced, used and circulated. Second, it can foster a reflexive attitude towards the urge to quantify and map disasters. Third, it can help to rethink the role of digital technologies with respect to ongoing conversations on the need to decolonise disaster studies.

The paper aims to familiarise disaster studies scholars with literature that has received relatively little attention in this field and, by doing so, contribute to a repoliticisation of disaster-related maps.

Industry 4.0 defines the application of digital technologies on business infrastructure and processes. With the increasing need to take into account the social and environmental impact of technologies, the concept of Society 5.0 has been proposed to restore the centrality of humans in the proper utilization of technology for the exploitation of innovation opportunities. Despite the identification of humans, resilience and sustainability as the key dimensions of Society 5.0, the definition of the key factors that can enable Innovation in the light of 5.0 principles has not been yet assessed.

An SLR, followed by a content analysis of results and a clustering of the main topics, is performed to (1) identify the key domains and dimensions of the Industry 5.0 paradigm; (2) understand their impact on Innovation 5.0; (3) discuss and reflect on the resulting implications for research, managerial practices and the policy-making process.

The findings allow the elaboration of a multileveled framework to redefine Innovation through the 5.0 paradigm by advancing the need to integrate ICT and technology (Industry 5.0) with the human-centric, social and knowledge-based dimensions (Society 5.0).

The study detects guidelines for managers, entrepreneurs and policy-makers in the adoption of effective strategies to promote human resources and knowledge management for the attainment of multiple innovation outcomes (from technological to data-driven and societal innovation).

The purpose of the study was to specify the perceived outdated nature and lack of definitional clarity associated with the concept of work and further to outline that the nature of work has dramatically changed in the 21st century, while definitions of work referenced in research remain those that were dominant in the previous century. Lastly, the study aimed to propose an updated conceptualisation and definition of work to aid future research.

A scoping literature review was adopted as the methodology guiding the study. A scoping review is particularly suited to identifying the conceptual boundaries on a given multi-disciplinary topic and is used to map the key concepts underpinning a research area as well as to clarify working definitions.

Nine main themes underpinning the concept of work were extracted from the extant literature. These were assimilated with contemporary literature across multiple disciplines. Contexts of work as they relate to dimensions of work and workspace are developed and visualised. A proposed contemporary definition of work is presented.

The aim of the study was to address the problem with current and future research continuing to refer to traditional conceptualisations of work, while the nature of work has dramatically changed. The findings are preliminary and intended to stimulate further discourse towards a greater consensus of a definition. The implications of proposing an updated definition of work is that it is intended to better inform future research reflective of its multi-disciplinary and significantly changed nature.

The implications to practice are the main impetus of this study. The authors found that research associated with work was being confounded by traditional and outdated interpretations, excluding alternative forms of work or not recognising its multi-dimensionality. It is proposed by the paper that an updated conceptualisation of the nature of work in this era, as it is reflected across disciplines and practice, would positively contribute to the understanding, management and conceptualisation of work in practice.

A systematic literature review across disciplines of the definition of work will reveal the outdated nature and disparate interpretation of the concept of work. An inclusive, multi-disciplinary and contemporary definition of work has not been suggested. This scoping review was conducted to address this problem and gap in the literature. Further, this paper presents a multi-dimensional and spatial conceptualisation of work that is proposed to better inform future research and practice associated with work.

Football exists and evolves in a dynamic ecosystem, displaying a massive and multidimensional influence on most contemporary societies, and football has grown into a significant industry with a plethora of stakeholders. This research is the first to comprehensively identify the key industry stakeholders and their distinct value, from the individual club perspective, and to conceptualise and test their interrelationship toward the development of a corresponding framework of club benefits.

The study applied a multilevel approach to collect and verify qualitative data. It initially developed a preliminary conceptual framework, which was first validated by an expert panel and was subsequently extensively tested in the Cyprus-specific context, which offered fertile ground for such a study. The empirical stage rested on 41 semi-structured, face-to-face interviews with very high-ranking individuals from the top nine football clubs, as well as with key industry stakeholders.

Though the examined industry is partly in line with international norms, it is also highly affected by unique characteristics that alter the various stakeholders' role, producing (even negative) value of varied typologies that is directly linked with the industry's financial, sporting, cultural and social conditions.

The research ultimately presents scholars, practitioners and policymakers with a systemic and comprehensive understanding of the individual club stakeholder value offerings, delivers a tested framework as a tool for social and business management and prescribes future avenues for research, governance and practice.

Extant studies on the subject are either partial or focus on individual stakeholders and evidently lack requisite scientific comprehensiveness. The current research bridges this significant gap in knowledge by exhaustively identifying the key industry stakeholders, explicating their relative social, economic or other value in the individual club perspective and developing a value-based stakeholder framework.

This study aims to analyze the impact of Artificial Intelligence (AI) and Machine Learning (ML) on heritage conservation and preservation, and to identify relevant future research trends, by applying scientometrics.

A total of 1,646 articles, published between 1985 and 2021, concerning research on the application of ML and AI in cultural heritage were collected from the Scopus database and analyzed using bibliometric methodologies.

The findings of this study have shown that although there is a very important increase in academic literature in relation to AI and ML, publications that specifically deal with these issues in relation to cultural heritage and its conservation and preservation are significantly limited.

This study enriches the academic outline by highlighting the limited literature in this context and therefore the need to advance the study of AI and ML as key elements that support heritage researchers and practitioners in conservation and preservation work.