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This exploratory study aims to explore the operational and financial constraints faced by small and medium enterprises (SMEs) in India during the COVID-19 pandemic. The paper highlights the role of supply chain finance (SCF) in the uncertain business environment caused by the pandemic.

The study adopts an inductive approach and conducts convergent interviews with 32 SME owners and bank officials who are associated with SME-related financial transactions. The analysis of the interview data has been done through a grounded theory approach.

The findings portray four key themes representing the operational and financial constraints faced by SMEs during the pandemic. Further, the study identifies four drivers of SCF adoption among SMEs, including capital constraints, high inventory turnover cycle time, high order fulfilment cycle time and long debtors’ collection period.

The study provides various insights to the managers and owners of SMEs to deal with the economic crisis and eliminate the financial pressure created by the pandemic. The study enlightens the policymakers about the struggles of the SMEs during the economic turmoil created by the pandemic and guides them to introduce the relevant policies to resolve their problems.

To the best of the authors’ knowledge, this is the first study to identify the factors driving the SMEs to adopt SCF due to the economic chaos created by the pandemic. Also, the study theoretically contributes to the literature by developing a theoretical framework for SCF adoption based on grounded theory.

The psychological foundations of consumers’ reasons for product choices are analyzed in the field of marketing. The purpose of this research is to identify the implicit reasons for white meat consumption in the UK and Turkey.

In the scope of the means-end chain theory, in-depth interviews were conducted with individuals, and the reasons for consumers’ product preferences were revealed by moving from concrete to abstract.

It has been determined that the white meat consumption of Muslims in the UK is primarily shaped by their religious approach. In Turkey, on the contrary, both consumption patterns and reasons for preference are changing. It has been found that white meat consumption is associated with values such as security needs, satisfaction with life, self-fulfillment and happiness.

This research has contributed to the marketing literature by examining consumers’ implicit consumption reasons for white meat in the context of religion and culture.

Marketing strategies should focus on building trust in halal certification, particularly in the UK. Brands should associate their promotion strategies with feelings of security and happiness, which are associated in the minds of consumers.

This study is a new study in terms of revealing the connotations of consumers about consuming chicken and fish and showing the implicit needs that the brands can emotionally associate with.

A shared cognitive schema is the fundamental source of tacit understanding within a team. This study aims to address how such a shared cognitive schema emerges and evolves in an interdisciplinary research team.

This study uses an exploratory single case study to analyze the emergence and evolution of a shared cognitive schema in an interdisciplinary research team systematically. The authors spent more than two years collecting data from the IAM team via semistructured interviews, archival data and observation. Subsequently, a framework for the resulting mechanism model was developed by analyzing the data using a three-step process.

This study shows that as the interdisciplinary research team develops, the shared cognitive schema passes through three stages: overlapping cognitive schema, complementary cognitive schema and synergetic cognitive schema. The mechanisms of overlap, complement and synergy play important roles. The convergent roles of partner-based recruiting, knowledge categorization and following the existing institution facilitate the overlapping of knowledge structures. Complementary cognitive schema sharing is facilitated by interdisciplinary member selection, knowledge stock expansion and the effects of accomplished mentors. The synergetic behaviors of group voice, interactive cognition and adaptive learning facilitate synergetic cognitive schema sharing.

This study is the first to discuss the emergence and evolution of a shared cognitive schema at the microlevel of knowledge structure and belief structure. It offers a new theoretical perspective on the development rules of scientific research teams and provides practical enlightenment regarding the establishment and operation of interdisciplinary research teams.

The purpose of this study is to solve the issues of time-consuming and complicated computation of traditional measures, as well as the underutilization of two-dimensional (2D) phase-trajectory projection matrix, so a new set of features were proposed based on the projection of attractors trajectory to characterize the friction-induced attractors and to reveal the tribological behavior during the running-in process.

The frictional running-in experiments were conducted by sliding a ball against a static disk, and the friction coefficient was collected to reconstruct the friction-induced attractors. The projection of the attractors in 2D subspace was then mapped and the distribution of phase points was adapted to conduct the feature extraction.

The evolution of the proposed moment measures could be described as “initial rapid decrease/increase- midterm gradual decrease/increase- finally stable,” which could effectively reveal the convergence degree of the friction-induced attractors. Moreover, the measures could also describe the relative position of the attractors in phase–space domain, which reveal the amplitude evolution of signals to some extent.

The proposed measures could reveal the evolution of tribological behaviors during the running-in process and meet the more precise real-time running-in status identification.

The advent of artificial intelligence (AI) in the accounting landscape marks a significant shift, promising gains in efficiency and accuracy but also eliciting concerns about job displacement (JD) and broader socio-economic implications. This study aims to provide an in-depth understanding of how AI’s integration in accounting contributes to JD, reshapes decision-making processes and reverberates across economic and social dimensions. It also offers evidence-based policy recommendations to mitigate adverse outcomes.

Leveraging a cross-sectional survey disseminated through Facebook, this research used snowball sampling to target a diverse cohort of accounting professionals. The collected data were subjected to meticulous analysis through descriptive and regression models, facilitated by SmartPLS 4 software.

The analysis revealed a significant correlation between AI’s increasing role in accounting and a heightened rate of JD. This study found that this displacement is not isolated; it has tangible repercussions on decision-making paradigms, economic well-being, professional work dynamics and social structures. These insights corroborate existing frameworks, including, but not limited to, theories of technological unemployment and behavioural adjustments.

Although providing valuable insights, this study acknowledges limitations such as the restricted sample size, the cross-sectional nature of the survey and the inherent biases of self-reported data. Future research could aim to extend these initial findings by adopting a longitudinal approach and potentially integrating external data sources.

As AI technology becomes increasingly ingrained in accounting practices, there is an urgent need for coordinated action among stakeholders. Policy recommendations include focused efforts on talent retention, investment in upskilling programs and the establishment of support mechanisms for those adversely affected by AI adoption.

By synthesising a range of theoretical perspectives, this study offers a comprehensive exploration of AI’s multi-dimensional impacts on the accounting profession. It stands out for its nuanced examination of JD and its economic and social implications, thereby contributing to both academic discourse and policy formulation. This work serves as an urgent call to action, highlighting the need for strategies that both exploit AI’s potential benefits and protect the workforce from its disruptive impact.

The digital economy has become a key force supporting the high-quality development of tourism. This paper discusses the coupling coordination relationship and spatiotemporal evolution path of digital economy and tourism in China's provinces.

This paper uses the entropy method to measure the development level of digital economy and tourism, and establishes coupling coordination model and spatial autocorrelation model to study the interaction between the two industries.

Results show that the development levels of the two industries are rising, which spatially show a progressively decreasing pattern of east-middle-northeast-west. The coupling coordination degrees of the two industries have increased steadily, but the overall level is still near maladjusted. Spatially, the positive correlation is increasing, but the incongruity of spatial agglomeration is still significant. The coupling coordination evolution path in the provinces shows differentiated characteristics. The migration path is mainly concentrated in Zones I and II. The eastern region has an obvious trend of extending to Zone III, where the tourism industry was the most affected by the pandemic.

The study helps clarify the industrial coupling and coordination relationship in various regions and formulate regional tourism digital transformation strategies to promote the high-quality development of China's tourism industry.

This paper enriches the research on the relationship between digital economy and tourism from the perspective of industrial integration. The development commonality of China's tourism digital transformation summarized provides theoretical reference and demonstration for the coordinated development of China's tourism.

As good as existing measurements of entrepreneurial potential (EP) may appear in the literature, they are fragmented, suffer from the lack of theory integration and clarity, are inadequately specified and assessed and the dimensions are unordered by importance. These limitations of EP metrics have hindered entrepreneurial practice and theory advancement. There is a risk of atomistic evolution of the topic among “siloed” scholars and room for repetitions without real progress. The purpose of this paper was to take stock of existing measurements from which the authors developed a new instrument that is brief and inclusive.

The authors followed several steps to develop and validate the new instrument, including construct domain name specification, literature review, structured interviews with entrepreneurs, face validation by experts, semantic validation and statistical validation after two waves of data collected on employee and entrepreneur samples.

A clear operational definition of EP is proposed and serves as a starting point towards a unified EP theory. The new EP instrument is made up of 34 items classified into seven dimensions, which in order of importance are proactive innovativeness, management skill, calculated risk-taking, social skill, financial literacy, entrepreneurial competencies prone to cognitive and heuristic biases and bricolage. The authors provide evidence for reliability and validity of the new instrument.

Although a model is not the model, the authors discuss several ways in which the new measurement model can be used by different stakeholders to promote entrepreneurship.

The authors discuss the domain representativeness of the new scale and argue that the literature can meaningfully benefit from a non-fuzzy approach to what makes the EP of an individual. By developing a new EP instrument, the authors set an important pre-condition for advancing entrepreneurial theory and practice.

This systematic literature review investigates the contribution of design thinking (DT) as a process and tool to drive innovation in a sustainable built environment (SBE) and develops a new model for sustainability research integrating DT and future thinking approaches toward achieving a unified DT and foresight notion for future research and applications.

This review was based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement. Open-access English articles published between 2000 and 2022 identified using the EBSCOhost, Emerald Insight, DOJA, JSTOR, Scopus and Taylor and Francis database searches were reviewed. The review framework deploys a previously proposed modified Ansoff matrix with an integrated innovation matrix to identify and analyze the challenges and opportunities for innovation growth in SBE. Additionally, a citation analysis was conducted to explore the impact of DT for innovation in SBE, and a proposed framework based on design by drawing on foresight theory was developed.

Research on DT for innovation in SBE faces the challenge of unanticipated impacts. According to the average number of citations per document, innovation associated with new solutions within a new context seems to become highly influential. Additionally, research gaps exist in the integration of foresight and DT into sustainability research to identify new contexts and solutions to SBE. A model of foresight design thinking (FDT) is proposed to guide future research and support the practical application of DT in sustainability.

This analysis was limited by the selection criteria as only certain keywords were used and English-only articles were selected. Future research should consider the use of DT for innovation in SBE using various important keywords, which would improve research findings and expand the contribution of DT to SBE.

The FDT model offers a new holistic framework for the iterative process of reframing and reperception, focusing on divergent and convergent thinking with the goal of contributing to SBE practices.

The integrated framework of DT and foresight can contribute to the study and development of sustainable innovation and a strategic shift toward a sustainable society.

The integration of DT, foresight and sustainability can broaden the horizons of sustainability research by systematically addressing future challenges related to SBE, which can be translated into feasible and innovative solutions. Thus, the FDT model complements the application of DT in sustainable innovation in this research field.

This paper aims to reveal the interdisciplinarity of information science (IS) from the perspective of the evolution of theory application.

Select eight representative IS journals as data sources, extract the theories mentioned in the full texts of the research papers and then measure annual interdisciplinarity of IS by conducting theory co-occurrence network analysis, diversity measure and evolution analysis.

As a young and vibrant discipline, IS has been continuously absorbing and internalizing external theoretical knowledge and thus formed a high degree of interdisciplinarity. With the continuous application of some kernel theories, the interdisciplinarity of IS appears to be decreasing and gradually converging into a few neighboring disciplines. Influenced by big data and artificial intelligence, the research paradigm of IS is shifting from a theory centered one to a technology centered one.

This study helps to understand the evolution of the interdisciplinarity of IS in the past 21 years. The main limitation is that the data were collected from eight journals indexed by the Social Sciences Citation Index and a small amount of theories might have been omitted.

This study identifies the kernel theories in IS research, measures the interdisciplinarity of IS based on the evolution of the co-occurrence network of theory source disciplines and reveals the paradigm shift being happening in IS.