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We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we posit the “augmentation premise,” that is, ((NI + AI) > AI > NI). To test the augmentation premise, we compare student written submissions in an Accounting Information Systems (AIS) course with and without the benefit of parallel generative AI output. We then evaluate how the generative AI output enhances student-crafted revisions to their initial submissions. Using a summative quality improvement index (QII) consisting of quantitative and qualitative assessments, we present preliminary evidence supporting the augmentation premise. The augmentation premise likely extends to other accounting subdisciplines and merits generalization for enriching accounting pedagogy.

Achieving continuous innovation performance still poses a major challenge to established companies as it requires high flexibility and adaptability in usually efficiently structured organisations. One way to tackle this challenge lies in establishing effective behaviours to successfully establish and apply innovation leadership mechanisms in an organisation. The emerging agile leadership style could provide such effective behaviours, as it addresses the demand for flexibility and adaptability on the organisational level. Despite these clear parallels research on the link between agile leadership and innovation leadership, and their possible combined contribution to drive continuous innovation performance is still in its infancy. Accordingly, the present study examines the behaviours of agile leaders to promote continuous innovation in established companies. It applies a discovery-driven research process of agile leaders to derive and categorise their behaviours. The subsequent comparison of the identified agile leadership behaviours with innovation leadership mechanisms from existing literature leads to eight specific, combined agile leadership principles within the three categories empowerment, performance enhancement, and support for continuous innovation. Eventually, this basis allows the conceptualisation of a first exploratory framework with the identified behaviours as possible enablers, and innovation leadership mechanisms as possible mediators for the continuous innovation performance, subject to test. These findings enhance existing theory by clarifying a possible link between agile leadership and continuous innovation. That way, practitioners can profit from concrete principles for agile leaders to inspire and enable continuous innovation in individuals and teams.

The construction industry has a fragmented nature which accounts for the highest degree of decentralisation of information. The exchange of information can be made possible and easier by the application of smart computing into the construction process. This creates an opportunity to enhance productivity and communication among stakeholders of the industry. This chapter, therefore, explores the concept of smart contracts, its drivers, challenges and critical success factors for implementing smart computing into construction in the effort to work towards an industry that is functional and sustainable at the same time.

This chapter concludes the book by addressing the complexities and challenges associated with smart cities. Despite the widespread enthusiasm and progressive policies surrounding smart cities, navigating this world remains a desirable yet complex challenge. Drawing on existing literature, this final chapter serves as a synthesis of the key points covered throughout the book and offers practical guidelines for navigating the landscape of smart cities. This chapter provides valuable tips and insights for both citizens and policymakers, recognizing their pivotal roles in shaping the future of smart cities. Additionally, it delves into the current challenges faced by smart city initiatives and discusses potential future directions. Emphasizing the need for ongoing adaptation and innovation, this chapter highlights the importance of overcoming obstacles and capitalizing on opportunities in the rapidly evolving digital age. By offering a comprehensive overview and practical recommendations, this chapter aims to equip readers with the knowledge and tools to navigate the complexities of smart cities effectively. It concludes the book on a forward-looking note, emphasizing the dynamic nature of smart city development and the continuous need for adaptation and innovation.

Globally, higher education institutions have become reliant on a quality assurance (QA) system over the past four decades. QA is considered to be one of the most important drivers of continuous improvement and an essential tool for promoting excellence in teaching, learning, and research. It provides a framework for establishing and maintaining standards, and for assuring stakeholders that programs and services meet or exceed these standards. Despite the wide range of quality assurance models available to higher education institutions, there remains considerable debate over which model is the most effective, as well as what criteria should be used for evaluating the effectiveness of these models. Universities in the Middle East have tried to adopt different models of QA that can meet their needs and expectations and provide a framework for continuous improvement. A major objective of this book is to provide an overview account of the QA process as implemented in the higher education systems of a number of Middle East countries, including Egypt, Iraq, Lebanon, Saudi Arabia, and the United Arab Emirates. This book lays out essential theoretical and practical insights into the role of QA policies and practices in higher education in the Middle East countries and builds upon this idea to provide a blueprint for future academic leaders in these countries and other Middle Eastern countries to enhance their QA policies and practices and drive higher education in those countries forward.

Creating a mindset for research, including the development of professional research skills and critical thinking, is of the utmost importance in preparing students for the business world. To help faculty with this mindset, we discuss novel approaches for incorporating professional research and interactions into the undergraduate classroom, although the recommendations can apply to the entire curriculum. We describe three scenarios where our recommendations might apply – research/financial, tax, and accounting information system courses. Using a professional accounting research course and a financial course as examples, we start out broadly discussing a practitioner-coauthored professional case study approach that is applicable to any course, at any level. We then present a capstone undergraduate tax research course followed by an introduction of a specific project in an accounting information systems course. We include suggested syllabi, projects, and assessment rubrics throughout the discussion.

The management of consumer privacy has become a critical concern for organizations in the age of artificial intelligence–powered marketing. The impact of data on the market environment has brought both benefits and challenges, with marketers gaining valuable insights but also raising privacy concerns. As artificial intelligence–powered marketing advances, consumer vulnerability increases due to the sensitivity of collected data. This vulnerability leads some consumers to resort to falsifying information, posing a significant threat to the digital economy. Privacy empowerment and customer control play a vital role in addressing these challenges. This chapter explores the influencing factors and ethical considerations surrounding data falsification. It also discusses strategies to mitigate perceived vulnerability through privacy controls and explores the consequences of data breaches and customer vulnerability. The chapter further emphasizes the need for organizations to balance benefits, risks, and customer trust while harnessing the value of customer data. An ethical framework for data privacy marketing audits is proposed to help organizations assess their data practices responsibly and competitively. By integrating personal data protection strategies within an ethical framework, organizations can protect consumer privacy, enhance customer trust, and maintain their competitive edge in the market.