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Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

Purpose: This study explores how computer video games can promote creative techniques. It specialises in innovative elements of special educational video games: Virtual Recreation Based Mastering (VRBM), behavioural analytics and defined research results to measure the creative energy of leisure activities on laptops. The involvement and inclusion of gaming in learning are being adopted globally and becoming true global citizens. The macro problems and awareness, such as sustainability, climate changes, etc., around it can be easily created through the advent of PC games.

Design/Methodology/Approach: Examining job incentives, true tales, and inventive skill-related elements allow for measuring creative aspects. The Player’s Statistics for Pride (PSFP) survey technique employs a heuristic checklist in the world of sports games to look at the areas of participating sports that are important to a participant’s overall performance and to assess the participant’s knowledge. Energy, freedom and control, connections and presence contribute to player happiness. This examination evaluates how these sports affect participants’ knowledge and the impact of the teacher’s information on student learning. The study aimed to enhance the understanding of the inventive capacity of persons engaged in developing knowledge and abilities while playing video games.

Findings: The findings demonstrate that a region’s capacity for innovation propels it to a certain degree of overall success in the leisurely game of service activity mastery. Results on how video games broaden crucial research as a foundation for the research version of creative skills are anticipated (CPLN). CPLN openly discusses the link between research concepts and innovation. The results’ interpretation is crucial.

Purpose: This chapter attempts to apply Information Communication and Technology (ICT) to explain the increase in financial inclusion in the Indian financial system. The increasing use of facts and communication technology is integrating the arena. India’s information and conversation era is an industry that embodies globalization’s possibilities to develop low-profit economies.

Design/Methodology: The study is based on secondary data. The scope of the survey will only be confined to a financial institution in the economic systems of India. Various policy documents, lectures, reports, surveys, etc. of financial regulators and ministries are explored for analysis in the context of the objectives set. One of the largest challenges Indian banks will face in the next decade is banking operations, which is 50 per cent of India’s populace of around 1.2 billion (World bank, Overview 2021). The Reserve Bank of India encourages banks to use technology to maximize and attain growth profitability within the United States’ maximum faraway regions. For instance, ICT allows unknown clients to use biometrics to prompt their financial institution debts, disposing of the need for signatures.

Findings/Conclusion: The chapter concludes with numerous suggestions for expanding the manner of financial inclusion to reach the extremes of the Indian economy.

In the last 10 years, India has amended its laws dealing with sexual offences against women with the changes ranging from increasing terms of imprisonment for the offence of rape to state-funded compensation schemes for women and child victims. In this regard, challenges persist for the agencies of the criminal justice system in India especially the courts to realise the vision of restorative justice as these forums have to navigate the relevant statutory provisions and binding precedents. This chapter seeks to analyse the challenges faced by courts in proper reintegration of victims and offenders of sexual offences, the institutional responses of the courts and suggests reforms to the criminal justice system in India in consonance with the principles of restorative justice acknowledged in the restorative justice movement in the international discourse.

Introduction: In the context of Sri Lanka, this study compares how institutions and financial development (FD) affect economic growth (EG) and inclusive growth (IG).

Purpose: The well-structured administration and judicial system at the provincial level have been established against the socioeconomic vulnerabilities in the country for an extended period. Still, the country as a whole and provincial level is experiencing huge income and social inequality, though there are required provisions for enhancing the well-being of the people.

Methodology: The study consists of data from the nine provinces from 2013 to 2019. The analysis used the Dynamic Spatial Durbin Model (D-SDM) to explore the spatial dependencies between the provinces. Two models were developed: the interaction of the financial service activities (FSA) and insurance, reinsurance, and pension (INPEN), representing the FD with the EG and IG with and without. The IG index was estimated by principal component analysis (PCA) using indicators of the four dimensions. The results indicated spatial dependency among FD’s interaction with EG when provincial tax (PROTAX) and provincial expenses (PROEXP) are the provincial institutions.

Findings: The IG model results showed the IG’s spatial dependency moderated by the FD and only the IG model between the provinces. PROEXP showed a significant positive spillover impact among provinces towards the IG.

Practical Implications: The finding inform economic policy making while identifying weaknesses in existing local governments. Attention must be given to how poverty can be reduced, enhancing the well-being of the people with the proper channelling of finance and government institutional mechanisms.

The purpose of this study is to present the systematic literature review (SLR) on Lean Six Sigma (LSS) by exploring the state of the art on growth of literature on LSS within the manufacturing sector, critical factors to implement LSS, the role of LSS in the manufacturing sector from an implementation and sustainability viewpoint and Industry 4.0 viewpoints while highlighting the research gaps.

An SLR of 2,876 published articles extracted from Scopus, WoS, Emerald Insight, IEEE Xplore, Taylor & Francis, Springer and Inderscience databases was carried out following the protocol of systematic review. In total, 154 articles published in different journals over the past 10 years were selected for quantitative and qualitative analysis which revealed a number of research gaps.

The findings of the SLR revealed the growth of literature on LSS within the manufacturing sector. The review also highlighted the most cited critical success factors, critical failure factors, performance indicators and associated tools and techniques applied during LSS implementation. The review also focused on studies related to LSS and sustainability viewpoint and LSS and Industry 4.0 viewpoints.

The findings of this SLR can help senior managers, practitioners and researchers to understand the current developments and future requirements to adopt LSS in manufacturing sectors from sustainability and Industry 4.0 viewpoints.

Academic publications in the context of the role of LSS in various research streams are sparse, and to the best of the authors’ knowledge, this paper is one of the first SLRs which explore current developments and future requirements to implement LSS from sustainability and Industry 4.0 perspective.

This study aims to identify, analyze and rank the critical success factors (CSFs) of Lean Six Sigma (LSS) implementation in Indian manufacturing sector based micro, small and medium enterprises (MSMEs). This study provides critical insight for managers and researchers aspiring for successful implementation of LSS in Indian manufacturing MSMEs.

The CSFs were extracted from literature followed by a questionnaire-based survey from 120 industry professionals with extensive knowledge and experience about LSS working in Indian manufacturing MSMEs. Further, the CSFs were grouped based on their fundamental relevance and ranked using best worst method (BWM) approach using inputs from LSS experts.

This study provides insights on success factors that have helped Indian manufacturing MSMEs to implement LSS. The findings signify that “Strategy based CSFs” were ranked as the top most important factors, followed by two other category factors namely “Bottom-Line CSFs” and “Supplier based and other category-based CSFs”.

The proposed research is specifically relevant to the context of MSMEs in the Indian manufacturing sector. In the future, the same approach can be extended to a global context, encompassing service sector-based MSMEs in healthcare and finance.

This study provides valuable inputs for managers, decision-makers, industrial practitioners and researchers about Indian manufacturing MSMEs. The identified CSFs and their prioritization offer a roadmap for successful adoption of LSS. Managers can allocate resources, and make strategic decisions based on the prioritized CSFs. Decision-makers can align their initiatives with the identified CSFs. Industrial practitioners gain insights to enhance their LSS initiatives, and researchers can focus their efforts on areas critical to LSS implementation in Indian MSMEs. Furthermore, the structured approach employed in this study can be adopted by various MSME sectors globally, thereby broadening the comprehension of LSS implementation.

This study contributes to the existing body of knowledge by addressing the gaps in literature on CSFs related to LSS adoption within Indian manufacturing MSMEs. While LSS has been widely studied, there is limited focus on its adoption in the context of Indian MSMEs. The combination of extensive literature review, questionnaire-based survey and the application of the BWM approach for prioritizing CSFs adds originality to the research.

This study aims to investigate the corrosion behavior of stir-cast hybrid aluminum composite reinforced with CeO₂ and graphene nanoplatelets (GNPs) nanoparticulates used as cylinder liner material in the engines (automotive, aerospace and aircraft industries).

The composites were prepared using the stir-casting technique, and their microstructure and corrosion behavior was evaluated using scanning electron microscopy (SEM) and potentiodynamic polarization test, respectively.

The results showed that the addition of CeO₂ and GNPs improved the corrosion resistance of the composites, and the optimal combination of these two nanoparticles was found to be 3 wt.% CeO₂ and 3 wt.% GNPs. The enhanced corrosion resistance was attributed to the formation of a protective layer on the surface of the composite, as well as the effective dispersion and uniform distribution of nanoparticles in the matrix. The 0.031362 was noted as the lowest corrosion rate (mmpy) and was noticed in 94% Al-6061 alloy + (3 Wt.% CeO₂ + 3 Wt.% GNPs) sample at room temperature and at elevated temperatures; the corrosion rate (mmpy) was observed as 0.0601 and 0.0636 at 45 °C and 75 °C, respectively.

In the vast majority of the published research publications, either cerium oxide or graphene nanoplatelets were utilized as a single reinforcement or in conjunction with other types of reinforcement such as alumina, silicon carbide, carbon nano-tubes, tungsten carbide, etc., but on the combination of the CeO₂ and GNPs as reinforcements have very less literatures with 2 wt.% each only. The prepared hybrid aluminum composite (reinforcing 1 wt.% to 3 wt.% in Al-6061 alloy) was considered for replacing the cylinder liner material in the piston-cylinder arrangement of engines.

The purpose of this study is to offer a better and more effective hexacopter design for a 3 kg payload using finite element analysis (FEA), facilitating the use of different materials for different components that too without compromising strength.

A 3D computer-aided design (CAD) model of a hexacopter with a regular hexagonal frame is presented. Furthermore, a finite element model is developed to perform a structural analysis and determine Von Mises stress and strain values along with deformations of different components of the proposed hexacopter design.

The results establish that carbon fibre outperforms acrylonitrile butadiene (ABS) with respect to deformations. Within the permissible limits of the stress and strain values, both carbon fiber and ABS are suggested for different components. Thus, a proposed hexacopter offers lighter weight, high strength and low cost.

The use of different materials for different components is suggested by making use of static structural analysis. This encourages new research work and helps in developing new applications of hexacopter, and it has never been reported in literature. The suggested materials for the components of the hexacopter will prove to be suitable considering weight, strength and cost.