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Given that the literature on the links between taxation and inclusive human development is ambiguous, it is important to investigate whether the mediating influence of governance in taxation for inclusive development exists. Thus, this study aims to explore the linkages between the governance quality, taxation and inclusive human development (i.e. inequality-adjusted human development index).

This study employs the generalized method of moments (GMM) technique to establish the empirical findings on 52 African countries for the period 2010–2018. Among the existing GMM approaches, this study follows the Roodman approach, an enhancement of the Arellano and Bover techniques, which limits the proliferation of instruments. This study uses the two-step approach, which deals with issues of the heteroscedasticity as against instead the one-step procedure, which solely addresses the homoscedasticity concerns.

The following findings are established. First, there is an unconditional positive effect of taxation on inclusive human development. Second, the net effects of taxation on inclusive human development, associated with the interaction of the government revenue with governance quality variables, are positive for the most part. It is then evident that when taxation policies are combined with good governance initiatives, the ultimate impact of inclusive human development is likely to be enhanced.

This study establishes that, whereas taxation dynamics largely have a favorable incidence in promoting inclusive human development, when such taxation measures are complemented with good governance initiatives, the overall impact of inclusive human development is also likely to be positive. It follows that policies designed to promote political, economic and institutional governance should be implemented in tandem, which policies designed to boost tax performance in the sampled countries. The findings can also be understood from the perspectives that inclusive human development is likely to be boosted when taxation measures are complemented with, (1) the free and fair election and replacement of political leaders (i.e. political governance), (2) the formulation and implementation of inclusive policies for the delivery of public goods (i.e. economic governance) and (3) the respect by citizens and the state of institutions that govern interactions between them (i.e. institutional governance).

The visible ill-effects of the developmental enterprises in the ex-colonies and the tendency towards technocratic totalitarianism, in many ways, have altered the way modern humans perceived the idea of “progress” and “development” historically since the Cold War. This paper presents a deconstructive-transdisciplinary critique of the pervasive ideology by focusing on three nodal points in the stages of “development”: (1) the rise of technocratic modern science; (2) the making of the Third World; and (3) de-legitimisation of its indigenous knowledge paradigms.

Drawing on the first-hand accounts of the researchers, social scientists, activists and environmentalists, this paper presents an extensive critique of the violence involved in the development enterprises and recommends possible ways to move beyond the developmental hegemony. This paper is a theoretical investigation that adopts an interpretative, pluralistic, transdisciplinary approach, in order to deconstruct the development ideology and analyse the ramifications of the developmental propaganda and practice as they unfolded in the Global South.

This paper highlights the need to decondition the social imaginary from the hegemony of developmentalism and its by-product scientism and “technological rationality” for an inclusive, pluralistic, democratic social order.

The focal area of this work is India in particular and Global South in general. It studies the era between the 1950s and 1980s when the major development enterprises took place and studies the consequences they entailed.

The scope of this paper encompasses every socio-economic, ecological and epistemological domain affected by the detrimental effects of the developmental enterprises in the Global South.

The originality of this work lies in its transdisciplinary approach. The scope of this paper is extensive and covers nearly every domain of human existence that has been affected by the development debacle and technocratic totalitarianism in the post-War era.

Metadiscourse is an important dialogue technique used in productive knowledge building to help a group evaluate and advance their knowledge progress. Previous studies have identified and defined various types of metadiscourse. However, there is scant knowledge about how different metadiscourse types emerge among different groups or what implicit correlations lie between progressive discourse and metadiscourse. Moreover, research on how different types of metadiscourse influence groups' knowledge advancement and artifacts is still inadequate. Therefore, this study aims to further examine the roles that different types of metadiscourse play in the collaborative knowledge building community on both a fine-grained (i.e. progressive discourse) and coarse-grained (i.e. group knowledge advancement and group artifacts) level.

Data for this study are drawn from the behaviour of undergraduate students participating in a 12-week course at a key university in China. On the fine-grained level, epistemic network analysis (ENA) is applied to illustrate how metadiscourse promotes the development of progressive discourse. On the coarse-grained level, two different chi-square tests are conducted to examine the roles of different types of metadiscourse in groups' knowledge advancement and artifacts.

The analysis allowed several conclusions to be drawn. First, the types of metadiscourse that students most often adopted were reflecting on ideas development (RD) and commenting on ideas (CI); they less frequently adopted setting group goals (SG) and making group plans (MP). Second, most types of metadiscourse correlated with developments in progressive discourse, particularly RD and CI. Third, the metadiscourse types RD, CI and coordinating group efforts (CE) played essential roles in knowledge advancement. Fourth, higher-quality artifacts could be created by using the metadiscourse type reviewing the state of knowledge building progress (RP).

A more profound comprehension of the role that metadiscourse plays in the collaborative knowledge building community not only contributes to the literature in the knowledge building field but also carries a significant meaning in regulating community, promoting learner agency and sustained knowledge, and consequently improving collaborative learning performance.

The research in this paper aims to investigate the development of Library and Information Science in Chinese universities. Specifically, it focuses on understanding the spatial and temporal aspects of subject knowledge output and providing a more comprehensive explanation of the imbalance in subject research.

This study applies the bibliometric method to analyze 131,112 papers published by 51 universities in mainland China from 1977 to 2021, as recorded in the Chinese Social Sciences Citation Index (CSSCI). The study classifies the evolution trends of the discipline and quantifies the published article data of the universities using the index of published articles. Additionally, it examines the development status, structural situation, influencing factors and prospects of universities in different categories and regions.

The field of Library and Information Science is gaining momentum in Chinese universities, but there are significant differences in its development. While the relative gap among universities in a regional context is diminishing, the absolute gap in the category perspective is increasing. The development of Library and Information Science is influenced by various factors, including the academic environment, geographical position, scientific research projects and academic traditions. The uneven development of the discipline is maintained in the short term.

This paper proposes a new quantitative index of discipline development, the university publication index. This index allows for an examination of the temporal and spatial trends of discipline development using domestic universities as the subject of research. The paper presents an overview of discipline development through four aspects: academic participation practice, discipline governance mechanisms, education and teaching systems and discourse construction within the discipline. The theoretical support provided by this study can help facilitate innovative development in the discipline.

This study aims to address the noted gap in comprehensive overviews detailing the developmental trajectory of Islamic finance (IF) as an interdisciplinary academic field.

The study introduces a unique approach using the combined methodologies of co-word analysis and main path analysis (MPA) by examining a broad collection of IF research articles.

The investigation identifies dominant themes and foundational works that have influenced the IF discipline. The data reveals prominent areas such as Shariah governance, financial resilience, ethical dimensions and customer-centric frameworks. The MPA offers detailed insights, narrating a journey from the foundational principles of IF to its current challenges and opportunities. This journey covers harmonizing religious beliefs with contemporary financial models, changes in regulatory landscapes and the continuous effort to align with broader socioeconomic aspirations. Emerging areas of interest include using new technologies in IF, standardizing global Islamic banking and assessing its socioeconomic effects on broader populations.

This study represents a pioneering effort to map out and deepen the understanding of the IF field, highlighting its dynamic evolution and suggesting potential avenues for future academic exploration.

This paper aims to explore the importance of tailored faculty development for neurodiverse business educators. It focuses on how specialized support can enhance research output, teaching effectiveness and service contributions within the academic community.

This paper’s conceptual approach uses elements of autoethnography to inform and support prior theoretical and empirical work. An explication of how neurodiversity can be integrated into faculty development efforts is presented with emphasis on individualized support systems, empathetic mentorship and customized teaching and research support strategies to leverage often unrecognized abilities.

The research identifies that neuroatypical faculty possess certain strengths such as heightened problem-solving skills and attention to detail, which, when supported, can significantly enrich the academic environment. However, there is a lack of targeted support mechanisms for, and general awareness of, these faculty. The paper proposes modifications to existing faculty development activities, emphasizing general and individualized approaches to better harness the talents of neurodiverse educators.

Implementing the proposed strategies will foster an inclusive educational atmosphere while enhancing academic creativity, innovation and productivity. This approach also aligns with important trends in diversity and inclusion, promoting a more equitable and dynamic academic environment.

This research contributes to the field by extending the discourse on neurodiversity in higher education beyond student-focused initiatives to include faculty development. It provides actionable strategies to create inclusive environments that leverage the cognitive strengths of neurodiverse faculty, a relatively unexplored area in business education.

This study aims to map the digital risks for the Islamic finance industry. Since 2010, the financial space has largely shifted from being banking-centric to the entrepreneurship spectrum, benefiting from groundbreaking innovations in computer technology. The problem of Islamic Finance is that it is still within its banking-centric moment that is risk averse leading to financial exclusion. As with all innovations, there are associated risks that require careful consideration to ensure the reaping of the benefits of these technologies while controlling the risks at its lowest. In this context, the aim of this study is to highlight the risks associated with financial technologies (FinTech) to prepare the Islamic finance sector to serve the economic ideals of Maqāṣid al-Shariah in financial inclusion and profit and loss sharing. The main research question is as follows: What do Islamic Finance industry need to do to manage the digital risks for financial inclusion?

This study uses narrative review method in analysing the discourse of financial technology literature using qualitative data collected from the literature on the topic. It aimed to problematise associated digital risks from the Shariah compliance and Maqā¸ṣid al-Shariah critical viewpoints. Considering the nature of this conceptual study, it adopts a qualitative methodology by using discourse and thematic analysis of the literature that can lay the foundation for future empirical testing on the topic.

The study found that managing risks faced by the Islamic financial sector while adapting to the digital era can be divided into two main clusters: risk mitigation for Shariah-compliant FinTech and risk avoidance for Shariah non-compliant innovations. The high level of gharar associated with current practices in both cryptocurrencies and smart contracts needs additional regulation and simulation before they can be reconsidered for market-wide application. Cloud computing, crowdfunding and big data have promising applications that can address the limitations of the Islamic finance industry, particularly in terms of reducing transactional costs.

This conceptual article offers some insights into the subject; nevertheless, it does not attempt to establish causation or generalise the results. Additional statistical testing is required prior to generalising the results.

Due to the difficulties experienced since its inception, the Islamic financial industry is in urgent need of the cutting-edge solutions required to gain a competitive edge in the market and get over the limits that came with its late entry into the financial sector. Mapping digital risks is imperative for the development of comprehensive prudential risk management strategies for the Islamic finance industry that can fix its problems and enable it to deliver the more favourable Shariah-based solutions, rather than remaining in the lower bands of Shariah compliance.

Findings of the study lay the foundation for empirical testing the volatility of FinTech innovations for the Islamic finance industry to reduce uncertainties and generate reliable forecasts. Scholarship on managing digital risks for Islamic financial institutions is still developing due to the covid global lockdown and the looming recession, and this study will help enhance theorisation necessary that can aspire economic recovery after current challenges.

This paper aims to critically examine how dual-listed multinational enterprises (MNEs) that are embedded across multiple national contexts interact with other actors to shape the diversity, equality and inclusion (DEI) narrative, outcomes and the associated dynamics of social change in the mining industry.

The authors use data from the publicly available sustainability reports of two global mining conglomerates with dual-listing structure, Rio Tinto and Anglo American, alongside prevalent DEI regulations in the UK, Australia and South Africa to understand how DEI discourse and practice and the corresponding role of key actors have evolved since 2015. The authors combine a case study approach with topic modelling and qualitative content analysis to critically analyse the linkage between actors’ stated posture and actions in their DEI field and their impact upon various exchange relationships within the mining industry exchange field over the period 2015–2021.

The analysis revealed three broad phases of evolution in the DEI involvement of the MNEs emphasizing on diversity, equality and inclusion, respectively. Both firms progressed at a different pace across the three phases highlighting the need for a systemic perspective when addressing DEI concerns.

This paper is one of the earliest to adopt an issue and exchange field perspective towards examining the complexity of DEI. Taking a critical performative stance, the authors argue that for improving convergence between MNEs’ DEI rhetoric and reality and to advance DEI in new ways organizations and policymakers must devise structural interventions in the DEI field that substantively impact MNEs’ industry exchange field relationships.

Against the backdrop of the global reshaping of supply chains, supply chain ecosystems have emerged as a critical force in ensuring the high-quality development of enterprises and fostering stable economic growth. However, a systematic theoretical understanding of how to construct these supply chain ecosystems remains nascent. This study aims to explore the mechanism of the process of building supply chain ecosystems between digital innovation platform enterprises and digital trading platform enterprises from the perspective of dynamic capabilities.

An explanatory case study is conducted based on a theoretical framework grounded on dynamic capabilities view. Two preeminent digital platform enterprises in China (Haier and JD.com) are studied. The authors primarily conducted this research by collecting a large volume of these Chinese public materials.

First, the construction processes of supply chain ecosystems in both digital platform enterprises can be delineated into three stages: embryonic, development and maturity. Second, digital innovation platform enterprises’ construction process is primarily influenced by factors such as production and operational collaboration, consumer demand and research and development. This influence is exerted through interactions on digital platforms and within sub-ecosystems. Meanwhile, digital trading platform enterprises’ construction process is influenced by factors such as infrastructure development, consumer demand and financial support, driving dynamic capability formation through multi-party cooperation and ecological interactions based on conceptual identity.

In the establishment of supply chain ecosystems, digital platform enterprises should prioritize the cultivation of opportunity expansion, resource integration and symbiotic relationship capabilities. Furthermore, this study shows that digital platform enterprises need to actively adjust their interactive relationships with cooperating enterprises based on changes in the market, industry, policies and their own developmental stages.

This study addresses prior deficiencies in understanding the comprehensive construction of supply chain ecosystems and provides significant insights to enhance the theoretical foundation of supply chain ecosystem studies. Additionally, this paper uncovers the dynamic capability development behaviors and contextual features inherent in the construction process of supply chain ecosystems by digital platform enterprises.

This study aims to examine the historical development, present state and potential future directions of the integration between building information modeling (BIM) and life cycle assessment (LCA) in the field of construction. Additionally, this paper identifies current problems while offering insight into worldwide BIM research trends.

This study uses text mining on unstructured abstracts, a novel approach not previously documented in BIM research. By conducting a comprehensive systematic assessment of academic literature, this work uses advanced bibliometric approaches to examine the developmental trajectory of the integration of BIM and LCA. The research incorporates co-citation and keyword co-occurrence mapping, providing a complex visual depiction of the interconnectedness of information across different periods.

The results of this analysis reveal the historical development of the integration of BIM and LCA, including its roots and the initial research that established the foundation for further investigations. The aforementioned seminal works signify the inception of the discipline, serving as a source of inspiration for current scholarly investigations. Currently, there is a complex network of interdisciplinary cooperation that can be observed, combining knowledge and perspectives from the fields of design, engineering, construction and sustainability.

This research contributes novelty to the scholarly discourse by offering a holistic and up-to-date panorama of the dynamic BIM and LCA research landscape. It identifies emerging trends, influential contributors and uncharted territories, thus providing a foundation for scholars to contribute meaningfully to the advancement of knowledge in sustainable construction practices.