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Drawing upon a political economy approach, this article aims to analyze the transformations in the labor market within the context of contemporary capitalism, focusing on the phenomenon of financialization.

Financialization is defined as a distinct wealth pattern marked by a growing proportion of financial assets in capitalist wealth. Within financial markets, corporate performance is continuously assessed, in a process that disciplines management to achieve expected financial results, with consequences throughout corporate management.

We find that this phenomenon has implications for labor management, resulting in the intensification of labor processes and the adoption of insecure forms of employment, leading to the fractalization of work. These two mechanisms, added to the indebtedness of workers, constitute three elements for disciplining labor in contemporary capitalism.

We argue that these forms of discipline constitute a subsumption of labor to finance, resulting in an increase in labor exploitation. This formulation of the relationship between financialization and changes in the realm of labor also contributes to understanding the unrealizing potential of social free time in contemporary capitalism.

The purpose of this study is to examine the relationship between auditing/non-auditing and accounting timeliness among Swedish private firms.

This paper uses regression analysis to test the relationship between auditing and two measurements of timeliness; lead time and late filing. The sample consists of Swedish private firms.

This paper finds that audited firms, when compared with unaudited firms, are significantly less timely. Moreover, greater profitability was associated with more timeliness but only for audited firms. The results of this paper also show that firms being audited by a big 4 auditor are significantly timelier than firms being audited by a non-big 4 auditor.

The findings in this paper suggests that one aspect of accounting quality, timeliness, does not seem to benefit from auditing in a Swedish context. There is a debate about whether the threshold levels in Sweden should be raised so that more firms voluntarily can opt out of audit. Those opposing a raised threshold level claim that auditing has positive effects on accounting quality and consequently that a raised level would have adverse effects. The findings in this paper do not support such a claim.

Little is known about timeliness in private firms compared to public firms and this paper fills that void. Contrary to prior research, findings show that unaudited firms in a Swedish regulatory setting actually are timelier than their audited counterparts. This questions one of the (presumed) benefits of auditing and should stimulate more research on this issue.

The design goal for the tracking interval of high-speed railway trains in China is 3 min, but it is difficult to achieve, and it is widely believed that it is mainly limited by the tracking interval of train arrivals. If the train arrival tracking interval can be compressed, it will be beneficial for China's high-speed railway to achieve a 3-min train tracking interval. The goal of this article is to study how to compress the train arrival tracking interval.

By simulating the process of dense train groups arriving at the station and stopping, the headway between train arrivals at the station was calculated, and the pattern of train arrival headway was obtained, changing the traditional understanding that the train arrival headway is considered the main factor limiting the headway of trains.

When the running speed of trains is high, the headway between trains is short, the length of the station approach throat area is considerable and frequent train arrivals at the station, the arrival headway for the first group or several groups of trains will exceed the headway, but the subsequent sets of trains will have a headway equal to the arrival headway. This convergence characteristic is obtained by appropriately increasing the running time.

According to this pattern, there is no need to overly emphasize the impact of train arrival headway on the headway. This plays an important role in compressing train headway and improving high-speed railway capacity.

This paper explores the convergence of Education 4.0 and Industry 4.0 and presents a Twin Peaks model for their seamless integration.

A high-level literature review is conducted to identify and discuss the important challenges and opportunities offered by both Education 4.0 and Industry 4.0. A novel Twin Peaks model is devised for the convergence of these domains and to cope with the challenges effectively.

The proposed Twin Peak model for the convergence of Education 4.0 and Industry 4.0 suggests that the development of these two domains is interdependent. It emphasizes ethical considerations, inclusivity and understanding the concerns of stakeholders from both education and industry. We have also explained how continuous incremental adaptation within the proposed Twin Peaks model might assist in addressing concerns of one sector with the opportunities of the other.

First, Education 4.0 and Industry 4.0 are reviewed in terms of opportunities and challenges they present. Second, a novel Twin Peaks model for the convergence of Education 4.0 and Industry 4.0 is presented. The proposed discovers that the convergence is adaptive, iterative and must be ethically sound while considering the broader societal implications of the digital transformation. Third, this study also acts as a torch-bearer for the necessity for more research of this kind to guarantee that our educational ecosystem is adaptable and capable of producing the skills required for success in the era of IR4.0.

The purpose of this paper is to identify the areas and logic of integration of different stakeholders using different methods and to analyse their applicability and challenges in practical projects. The main aim is to describe how these different methods impact value creation.

Action design research was carried out in a large hospital construction project where the first author acted as an “involved researcher” and the second author acted as an “outside researcher”. Two workshops were organised to evaluate the direct and indirect challenges and benefits of the applied four methods and to explain how different methods enable value creation.

All the studied methods provide good results in terms of usability and commitment to the aims of the project, thus delivering the direct benefits expected. Process, people and tools logic works well in this case project when applying the methods properly. Significant evidence was provided on secondary deliverables of the methods, and all analysed methods had a significant impact in the area of leading people, clarifying what “focus on people” means and how it is enabled.

Focus on people can be achieved through different operative methods if applied in the right way. It is necessary to select the most suitable methods based on all the direct and indirect deliverables.

This case project offered a platform to analyse integration methods in a real-life project using the collaborative contract method. The authors were able to participate in the analysis by taking action from the very beginning of the project in terms of training, learning, continuous development and coaching of these methods and evaluating the applicability.

The first-aid courses organized by the Youth Red Cross Carinthia (Austria) had a quality problem, necessitating a professionalization in teaching and time structure. This research aimed to enhance the quality and effectiveness of these courses by implementing modified lesson studies with non-professional trainers. The paper presents the realization process, empirical research and results obtained by applying the first-aid curriculum.

Around 22 lesson study first-aid courses (14 classes with 2 cycles, 8 with 3 cycles) were conducted and evaluated in different Austrian school types. An observation sheet was created to evaluate attention and competencies. Interviews were conducted with both teachers and students to validate the results.

The research findings demonstrate that lesson studies can significantly enhance the quality and effectiveness of first-aid courses. Inexperienced and experienced first-aid teachers significantly improved their teaching skills. Newly educated first-aid teachers showed substantial improvement, leading to the introduction of an induction period and coaching opportunity within the Youth Red Cross Carinthia.

This is the first lesson study conducted in a non-academic context. It highlights the adaptation process of Carinthian first-aid courses. It illustrates how lesson studies impact lesson clarity, instructional variety, student engagement in the learning process, student outcome, student feedback and teaching effectiveness in a non-academic context. It contributes to the literature on the application of lesson study in first-aid education and provides insight into the benefits of this approach in enhancing the quality of first-aid training.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

This article highlights the dynamic and evolving nature of libraries and the role of librarians within the changing landscape. It discusses how libraries have traditionally operated and how they have been impacted by 4IR and external factors such as the COVID-19 pandemic.

The study employed a mixed methods research approach, combining an online questionnaire to derive quantitative data and interviews to provide qualitative data. The follow-up interviews provided a comprehensive understanding of how academic librarians at the DUT library use Continuing Professional Development (CPD) to adapt to the evolving environment.

This paper reports that there was consensus that CPD empowers the librarians to adapt seamlessly to the dynamic library landscape. It equips them with the knowledge and skills to stay updated on the latest trends, technologies and best practices in their field.

The findings carry implications for the planning and executing of ongoing CPD programmes and activities across all academic libraries.

This study provides an insight into the results of the importance of CPD for librarians within a developing country in southern Africa.

In this article, we reflect on how smart technology is transforming service research discourses about service innovation and value co-creation. We adopt the concept of technology smartness’ to refer to the ability of technology to sense, adapt and learn from interactions. Accordingly, we seek to address how smart technologies (i.e. cognitive and distributed technology) can be powerful resources, capable of innovating in relation to actors’ agency, the structure of the service ecosystem and value co-creation practices.

This conceptual article integrates evidence from the existing theories with illustrative examples to advance research on service innovation and value co-creation.

Through the performative utterances of new tech words, such as onlife and materiality, this article identifies the emergence of innovative forms of agency and structure. Onlife agency entails automated, relational and performative forms, which provide for new decision-making capabilities and expanded opportunities to co-create value. Phygital materiality pertains to new structural features, comprised of new resources and contexts that have distinctive intelligence, autonomy and performativity. The dialectic between onlife agency and phygital materiality (structure) lies in the agencement of smart tech–enabled value co-creation practices based on the notion of becoming that involves not only resources but also actors and contexts.

This paper proposes a novel conceptual framework that advances a tech-based ecology for service ecosystems, in which value co-creation is enacted by the smartness of technology, which emerges through systemic and performative intra-actions between actors (onlife agency), resources and contexts (phygital materiality and structure).

The purpose of this study is to explore the concept of long-term thinking in a non-business context to gain deeper insights into bridging the gap between the theory of long-term thinking and its application as a management strategy.

To explore the concept of long-thinking further in a non-business setting, a grounded theory study was conducted with preschool leaders in a municipality in Sweden to examine how the leaders describe, define and apply the concept of long-term thinking in their schools. Interviews with school leaders, both written and oral, were used for data collection.

This study illustrates that the concept of long-term thinking can be twofold. First, the description can be as an anchor that reflects a mission. Second, the description can be a steering mechanism that guides decision-making. The findings also reinforce the importance of organisations developing an organisational culture that connect their vision and goals with the values and needs of their customers.

This study was carried out in a single organisation and shows a snapshot of the organisation's status at the time the data were collected. Therefore, the findings are not generalisable to all organisational settings; rather the findings may be transferable to other settings.

The results can be used to help identify areas where preschools in a municipal context can engage with sustainable quality development in order to build systems that support work with quality in a more structured way.

Long-term thinking is seen, within both theory and organisations, as necessary to achieve success in terms of sustainable development and quality, and this study contributes with knowledge about the current gap between theories of long-term thinking and practice in organisations.