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This paper aims to contribute to the debate over the desirability of introducing an accrual-based accounting system in the public sector by examining whether accrual-based accounting information is superior to cash-based information in the context of public sector entities.

This paper applies a quantitative research method to assess the degree of smoothness and relevance of the accrual components of income recorded by 302 entities of the Italian National Health Service (INHS) over the period 2014–2020.

The analysis reveals that net income is smoother than cash flows as a summary measure of economic results and that accounting for accruals improves the predictability of future cash flows. However, the authors' novel disaggregation of accrual accounts reveals that those accounts that contribute the most to making income smoother than cash flows – noncurrent assets and liabilities – are also those that contribute the least to predicting future cash flows.

The disaggregation of accrual accounts allows to identify the sources of the informational benefits of accrual accounting, and to document the existence of an informational “trade-off” between smoothness and relevance in the context of public sector entities.

Divestitures and other forms of organizational separation are not commonly associated with continuity and ongoing collaboration in inter-organizational relationships. Instead, separation is often equated with terminating relationships and gaining independence. Here, the authors argue that achieving separation does not require terminating relationships and that ongoing collaboration between separating entities may actually contribute to successful separation. The authors base this argument on the assertion that the objective of organizational separation is to achieve organizational autonomy for all entities involved and that separating entities can enable each other’s development of autonomy while remaining interdependent. The authors also discuss how collaborative separation may contribute to a range of benefits, as well as why it may nevertheless fail to emerge in practice. In this respect, the authors consider the relevance of ethical perspectives and emotional dynamics related to feelings of (dis)respect, (dis)trust, pride and shame. The authors conclude by discussing activities that may contribute to, and undermine, effective collaborative separation.

This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.

A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.

Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators.

Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure.

This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.

In spite of the merits of artificial intelligence (AI) in marketing and social media, harm to consumers has prompted calls for AI auditing/certification. Understanding consumers’ approval of AI certification entities is vital for its effectiveness and companies’ choice of certification. This study aims to generate important insights into the consumer perspective of AI certifications and stimulate future research.

A literature and status-quo-driven search of the AI certification landscape identifies entities and related concepts. This study empirically explores consumer approval of the most discussed entities in four AI decision domains using an online experiment and outline a research agenda for AI certification in marketing/social media.

Trust in AI certification is complex. The empirical findings show that consumers seem to approve more of non-profit entities than for-profit entities, with the government approving the most.

The introduction of AI certification to marketing/social media contributes to work on consumer trust and AI acceptance and structures AI certification research from outside marketing to facilitate future research on AI certification for marketing/social media scholars.

For businesses, the authors provide a first insight into consumer preferences for AI-certifying entities, guiding the choice of which entity to use. For policymakers, this work guides their ongoing discussion on “who should certify AI” from a consumer perspective.

To the best of the authors’ knowledge, this work is the first to introduce the topic of AI certification to the marketing/social media literature, provide a novel guideline to scholars and offer the first set of empirical studies examining consumer approval of AI certifications.

Institutional, economic, social and technological advancements enable openness to cope with wicked public management issues. Although open innovation (OI) is becoming a new normality for public sector entities, scholarly knowledge on this topic is not fully systematized. The article fills this gap, providing a thick and integrative account of OI to inspire public management decisions.

Following the SPAR-4-SLR protocol, a domain-based literature review has been accomplished. Consistently with the study purpose, a hybrid methodology has been designed. Bibliographic coupling permitted us to discover the research streams populating the scientific debate. The core arguments addressed within and across the streams were reported through an interpretive approach.

Starting from an intellectual core of 94 contributions, 5 research streams were spotted. OI in the public sector unfolds through an evolutionary path. Public sector entities conventionally acted as “senior partners” of privately-owned companies, providing funding (yellow cluster) and data (purple cluster) to nurture OI. An advanced perspective envisages OI as a public management model purposefully enacted by public sector entities to co-create value with relevant stakeholders (red cluster). Fitting architectures (green cluster) and mechanisms (blue cluster) should be arranged to release the potential of OI in the public sector.

The role of public sector entities in enacting OI should be revised embracing a value co-creation perspective. Tailored organizational interventions and management decisions are required to make OI a reliable and dependable public value generation model.

The article originally systematizes the scholarly knowledge about OI, presenting it as a new normality for public value generation.

As the Chinese economy has grown rapidly and as its container throughputs has demonstrated a stark increase in recent decades, companies worldwide have developed stronger financial connections with supply chain entities in China, a huge “Production Factory” in the world. This global economic trend arouses significant attention to distinct preference of individual entities in supply chain. The primary goal of the study is to establish statistical understanding on factors of logistics service preferences of each supply chain of each supply chain entity in China, especially Shandong Province. Ultimately, the study aims i) to establish the solid framework for proper evaluation of logistics services in supply chains, ii) to enhance the preferences of logistics services as a differentiating feature on behalf of entities. The study utilizes a holistic approach in analyzing logistics service attributes which affect overall logistics entities in an effort to overcome the limitations of previous studies which failed to provide integrating viewpoint of supply chain entities. In this study, AHP (Analytic Hierarchy Process) method is used as an analysis tool which allows an in-depth examination of the differences between factors and evaluations of customers regarding the logistics service attributes. The results clearly show distinctive service preferences for each four supply chain entities in Shandong Province of China such as 3PLs (forwarder, carrier, and warehouse), Customs (airport, seaport, and bonded area), Market channels (wholesaler, retailer, and e-retailer), and Manufacturers regarding the logistics service attributes.

The purpose of this paper is to propose a scheme that allows users to interactively explore relations between entities in knowledge bases (KBs). KBs store a wide range of knowledge about real-world entities in a structured form as (subject, predicate, object). Although it is possible to query entities and relations among entities by specifying appropriate query expressions of SPARQL or keyword queries, the structure and the vocabulary are complicated, and it is hard for non-expert users to get the desired information. For this reason, many researchers have proposed faceted search interfaces for KBs. Nevertheless, existing ones are designed for finding entities and are insufficient for finding relations.

To this problem, the authors propose a novel “relation facet” to find relations between entities. To generate it, they applied clustering on predicates for grouping those predicates that are connected to common objects. Having generated clusters of predicates, the authors generated a facet according to the result. Specifically, they proposed to use a couple of clustering algorithms, namely, agglomerative hierarchical clustering (AHC) and CANDECOMP/PARAFAC (CP) tensor decomposition which is one of the tensor decomposition methods.

The authors experimentally show test the performance of clustering methods and found that AHC performs better than tensor decomposition. Besides, the authors conducted a user study and show that their proposed scheme performs better than existing ones in the task of searching relations.

The authors propose a relation-oriented faceted search method for KBs that allows users to explore relations between entities. As far as the authors know, this is the first method to focus on the exploration of relations between entities.

The cruise industry has witnessed steady growth, with passenger volume increasing from 17.8 million in 2009 to 30 million in 2019. In the context of global competition and an uncertain business environment, competition in business has changed dramatically from battles of “firm versus firm” to “supply chain versus supply chain”. Hence, the purpose of this paper is to understand the cruise industry from a chain perspective, which has not drawn widespread research attention.

This paper brings together the insights, opinions, concepts and frameworks from a literature review of different disciplines (maritime shipping, tourism management, logistics management, operations management and supply chain management) and analysis results from 22 semi-structured interviews to make an early attempt to conceptualise the cruise supply chain (CSC).

The cruise supply chain is elaborated on the process, the role of each entity and its characteristics by comparing with the maritime supply chain and tourism supply chain. Based on the understanding of the CSC, two specific characteristics of the Chinese CSC are examined, which need further investigation.

The CSC is articulated with detailed processes and characteristics based on the literature review and empirical study. The findings of this paper not only advance the knowledge of the supply chain in the cruise industry but also highlight the importance of further research on the CSC.

The United Nations (UN) is globally acknowledged for its unique role as a convening platform to address humanitarian, peace, security and sustainable development challenges. However, it is not often associated with technological innovation. Blockchain technology, an innovation that emerged in the late 2000s, has generated animated discussions that are led, in the most part, by private sector institutions. A dearth of literature highlights the innovative blockchain projects supported by UN entities. The purpose of this study is to provide an overview of blockchain innovations supported by UN entities and explore opportunities for future studies.

This paper used an exploratory case study approach with the purpose of providing a broad perspective of blockchain innovations undertaken by UN entities in the quest to meet sustainable and equitable development across the world.

This study found 25 blockchain projects by 13 UN entities in 19 countries. The geographical spread of the case studies revealed that two studies have global jurisdiction, five studies in Africa, three in Europe, four in Latin America and the Caribbean and 11 in Asia, Oceania and the Middle East. Of the 19 countries, three had two projects each. Two countries had three projects and the rest had one project each. Of the 13 UN entities, three dominated with UNICEF (part of six projects), UNDP (part of 10 projects) and WFP (part of four projects). Finally, the 25 projects were divided among three categories of blockchain use cases, as defined by UN guidance documents. Five case studies focused on immutable record keeping, five on transfer of value and 15 on smart contracts.

This study offers a unique overview of blockchain efforts within UN entities. It provides a platform for future studies to reveal implicit assumptions, contrasting explanations and casual connections.

This study evaluates tourism implications and challenges around the Big Tree Nature Reserve with its adjacent tourism ventures and entities in Musina Municipality, Limpopo Province, in South Africa.

Data got compiled by interviews and questionnaires in addition to focus group discussions and physical observation.

The study revealed many challenges associated with tourism undertakings around the Big Tree Nature Reserve and its nearby tourism entities. The benefits of tourism were not efficiently tapped into by the local communities within and around the study area. The factors contributing to the poor state of tourism running got delineated by the findings of the study. Hence, there was a potential obligation for a turnaround effective tourism strategy to improve tourism enterprises to benefits local communities within the area.

Musina Municipality is one of the remote regions in the North of Limpopo Province, in South Africa. It also has impoverished rural communities akin to many rural areas within the continent. Despite the mentioned, it considerably covers a mostly tourism-orientated area within the Vhembe District.