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Future is rarely explicitly addressed or problematized in business network research. This study aims to examine the possibilities of developing a business actor’s future orientation to network studies and imports ideas and concepts from futures research to support the development.

The study is conceptual and interdisciplinary. The authors critically analyze how extant studies grounded in the sensemaking view and process research approach integrate future time and how theoretical myopia hinders the adoption of a future orientation.

The prevailing future perspective is restricted to managers’ perceptions and actions at present, ignoring the anticipation and exploration of alternative longer-term futures. Future time is generally conceived as embedded in managers’ cognitive processes or is seen as part of the ongoing interaction, where the time horizon to the future is not noticed or is at best short.

To enable a forward-looking perspective, researchers should move the focus from expectation building in business interaction to purposeful preparation of alternative future(s) and from the view of seeing future as enacted in the present to envisioning of both near-term and more distant futures.

This study addresses the growing need of business actors to anticipate future developments in the rapidly changing market conditions and to innovate and change business practices to save the planet for future generations.

This study elaborates on actors’ future orientation to business markets and networks, proposes the integration of network research concepts with concepts from futures studies and poses new types of research questions for future research.

This paper aims to present the findings from a European study on the digital skills gaps in tourism and hospitality companies.

Mixed methods research was adopted. The sample includes 1,668 respondents (1,404 survey respondents and 264 interviewees) in 5 tourism sectors (accommodation establishments, tour operators and travel agents, food and beverage, visitor attractions and destination management organisations) in 8 European countries (UK, Italy, Ireland, Spain, Hungary, Germany, the Netherlands and Bulgaria).

The most important future digital skills include online marketing and communication skills, social media skills, MS Office skills, operating systems use skills and skills to monitor online reviews. The largest gaps between the current and the future skill levels were identified for artificial intelligence and robotics skills and augmented reality and virtual reality skills, but these skills, together with computer programming skills, were considered also as the least important digital skills. Three clusters were identified on the basis of their reported gaps between the current level and the future needs of digital skills. The country of registration, sector and size shape respondents’ answers regarding the current and future skills levels and the skills gap between them.

The paper discusses the digital skills gap of tourism and hospitality employees and identifies the most important digital skills they would need in the future.

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.

This systematic literature review focuses on the following future advanced information and communication technologies (ICTs) applied in the maritime transport of cargo: Internet of Things (IoT), big data, cloud computing and autonomous ships/vessels (including unmanned ships/vessels). The review question is: “RQ: In what context and by means of what mechanism does the implementation of future advanced ICTs have disruptive impact on maritime transport?”.

The paper complies with the methodological requirements of systematic reviews. The information analysis and synthesis are based on the CIMO logic, referring to the context (C), intervention (I), mechanism (M) and outcome (O) of the implementation of future advanced ICTs in maritime transport.

The review identifies the contextual factors and components of the mechanism that lead to the disruptive impact of different types of future advanced ICT interventions on maritime transport.

The review approaches only the most important future advanced ICTs that will disrupt maritime transport.

The maritime transport organizations should consider: intended outcome as intervention trigger; increased efficiency and responsiveness; benchmarking.

For the first time, the CIMO logic is applied in a systematic review focused on future advanced ICTs in maritime transport. The CIMO-DMT model is elaborated as a basis for further research. Ten directions of study are recommended in a future research agenda.

Our analysis is targeted at researchers in the fields of economics and finance, and we place emphasis on the incremental contributions of each paper, key research questions, study methodology, main conclusions and data and identification tactics. By focusing on these critical areas, our review seeks to provide valuable insights and guidance for future research in this rapidly evolving and complex field.

This paper conducts a structured literature review (SLR) of Bitcoin-related articles published in the leading finance, economics and accounting journals between 2018 and 2023. Following Massaro et al. (2016), SLR is a method for examining a corpus of scholarly work to generate new ideas, critical reflections and future research agendas. The goals of SLR are congruent with the three outcomes of critical management research identified by Alvesson and Deetz (2000): insight, critique and transformative redefinition.

The present state of research on Bitcoin lacks coherence and interconnectedness, leading to a limited understanding of the underlying mechanisms. However, certain areas of research have emerged as significant topics for further exploration. These include the decentralized payment system, equilibrium price, market microstructure, trading patterns and regulation of Bitcoin. In this context, this review serves as a valuable starting point for researchers who are unacquainted with the interdisciplinary field of bitcoin and blockchain research. It is essential to recognize the potential value of research in Bitcoin-related fields in advancing knowledge of the interaction between finance, economics, law and technology. Therefore, future research in this area should focus on adopting innovative and interdisciplinary methods to enhance our comprehension of these intricate and evolving technologies.

Our review encompasses the latest research on Bitcoin, including its market microstructure, trading behavior, price patterns and portfolio analysis. It explores Bitcoin's market microstructure, liquidity, derivative markets, price discovery and market efficiency. Studies have also focused on trading behavior, investors' characteristics, market sentiment and price volatility. Furthermore, empirical studies demonstrate the advantages of including Bitcoin in a portfolio. These findings enhance our understanding of Bitcoin's potential impact on the financial industry.

The purpose of this paper is to research the impact of digitalization on employees' future competencies and the conditional role of human resource development (HRD) in the relationship between independent and dependent variables.

Empirical research covered 1209 enterprises from all of Slovakia, Poland and the Czech Republic. The research was conducted from 2019 to 2021. Using structural equation modeling (SEM), a theoretical model was tested and verified.

Confirmatory factor analysis has shown a good fit for the tested model. The purpose and character of our data showed a good alignment with the SEM partial least squares method, as the goal is to predict a construct. The model showed that employee-oriented digitalization positively affected the employees' future competencies, with no impact of customer-oriented digitalization treated as a control variable. Also, the moderating role of HRD has not been shown to be significant for the “digitalization – competencies” relationship.

Previous studies on the development of personnel competencies treated these competencies as antecedents of digital transformation and examined the formal role of HRD in building the competencies. The novelty of this study lies in exploring the pattern of interactions among the impact of an environment built by innovative technologies and HRD on the competencies of the future. Also, the research embedded in the environment of Poland, the Czech Republic and Slovakia has contributed to the complex understanding of the transition to digitalization, as this region has often been omitted in the field of human resource management (HRM) research focused on exploring digital transformation.

This study aims to critically review the research on food eco-labels to identify research gaps and recommend future research directions in business and management.

A hybrid integrated review combines bibliometric analysis with an in-depth framework-based study of theory–context–characteristics–methodology (TCCM) and reviews quality research published over 21 years between 2002 and 2022.

We identify key research themes and the knowledge structure of food eco-label research. Future researchers should explore food eco-label dynamics and phenomena in areas related to consumer behaviour, information, consumer knowledge, environmental concerns, trust, packaging and willingness-to-pay as antecedent factors.

This review contributes to the business and management literature by quantifying existing research and consolidating its evolution. The articles were sourced from the established Web of Science (WoS) database. Other databases should be included in future reviews. We also focus on research published in business and management. Further studies could include research beyond such specialised domains.

Consumers need more information on the objectives and meaning of food eco-labels. The dissemination of knowledge on eco-labels, as well as effective communication and information on eco-labels, are relevant to future research issues.

The knowledge derived from this research holds significant potential in shaping policies and devising tools aimed at reducing the carbon footprint linked to food production and consumption. Considering the substantial impact of these activities on our planet’s carbon footprint, addressing food security and sustainability emerges as a crucial concern for humanity. Recognising the importance of eco-label communication and information becomes particularly pertinent for future generations, who stand to bear the most substantial impact of climate change and sustainable development. These generations are also more inclined toward embracing and implementing sustainable practices.

There are no comprehensive, integrated reviews exploring the methods, variables and constructs used in studies on food eco-labels based on all articles published in WoS journals in the business and management domains. This is the first comprehensive literature review using a hybrid approach (bibliometric review with TCCM framework) in the field of food eco-label research.

本研究擬以批判性的態度,審閱過去有關食物生態標籤的研究,以能確認研究缺口,並於商業和管理的範疇裡,建議今後的研究方向。

這是一個混合綜合審閱研究。研究結合了文獻計量分析方法和理論 -背景 - 特徵 - 方法論 (TCCM) 框架; 研究人員審閱於2002年與2022年間二十一年裡出版的高水平學術研究。

我們確認了關於食物生態標籤的研究裡主要的研究主題和知識結構。研究人員和學者今後應致力關於消費行為、資訊、顧客知識、環境關注、信任、包裝和支付意願等議題的研究範疇,以能在這些範疇內,把食物生態標籤的變革動力和現象,作為是先前因素進行探索。

本研究確定了現存有關的研究的數量,並幫助鞏固了這類研究的發展,就此,對商業和管理文獻作出了貢獻。審閱的學術論文均來自被認可的 Web of Science 資料庫。今後的研究應涵蓋其它資料庫; 而且,我們的焦點是放在關於商業和管裡的文獻上; 研究人員和學者今後或許也應致力於其它研究範疇。

消費者需要更多關於食物生態標籤目標和意義的資訊; 因此,今後的研究須關注生態標籤知識的傳播,以及生態標籤的有效溝通和資訊。

根據於 Web of Science 出版、以及在商業和管理領域內的學術論文,似乎沒有全面的或綜合的審閱,去探索有關食物生態標籤研究內採用的研究方法、變數和構築。本研究為在食物生態標籤研究領域裡,首個使用混合方式 (結合文獻計量分析方法和理論 -背景 - 特徵 - 方法論 (TCCM) 框架)的全面文獻審閱。

This paper examines the relationship between work, resilience and sustainable futures for organisations and communities by considering the nature of work-related problems (WRPs) and the work-based research designed to investigate them. The authors explore the axis of work environment > work-related problem > resilience > sustainable futures as it might be impacted by work-based research.

The paper introduces two current real-world examples, one in Australia and one in Asia, of work-based research projects associated with higher education aimed at promoting resilience and sustainability, and discusses the research problems, questions, designs, methods, resilience markers and sustainability markers used by these projects.

Work-based research, when conducted rigorously using mixed methods, may contribute to increased resilience of organisations and communities and thereby seeks to promote more sustainable organisational and social futures.

Work-based research conducted in higher education seeks to investigate, address and solve WRP, even when such problems occur in unstable, changing, complex and messy environments.

Resilience and sustainable futures are ambiguous and disputed terms, but if work-based research can be brought to bear on them, organisations and communities might better adapt and recover from challenging situations, thus reducing their susceptibility to shock and adversity.

While resilience and sustainability are commonly referred to in the research literature, their association to work, and specifically problems associated with work, have yet to be examined. This paper goes some of the way to addressing this need.

Considering the central role of narratives in the articulation of the self, processing experiences and conveying meaning, many scholars in marketing and consumer behaviours have tried to study the subject. This pool of multi-disciplinary studies has yielded fragmented literature resulting in ambiguity. Therefore there is a need for an article, which studies the extant literature comprehensively. Hence, this paper aims to pursue two objectives, to summarize prominent research studies in consumption narratives and to suggest directions for future research.

The paper reviews 25 key studies on consumption narratives and highlights their most important contributions, methods and findings.

As in consumer narrative research, the concept almost always has been borrowed from different domains, the findings suggest a concise definition to fill this gap. Also, to enrich the findings, three-level of consumption narratives are discussed.

This paper serves as a basis to comprehend the essence of consumption narratives in the consumption context, to understand the research gaps and provides directions for future research.

Considerando el papel central de las narrativas en la formulación de uno mismo, el procesamiento de las experiencias y la transmisión de significados, muchos académicos en marketing y comportamiento del consumidor han tratado de estudiar este tópico. Este conjunto de estudios de carácter multidisciplinar ha dado lugar a una literatura muy fragmentada y ambigua. Por tanto, se hace necesario un trabajo de investigación que estudie de menara exhaustiva la extensa literatura existente. En definitiva, este artículo persigue dos objetivos, resumir las investigaciones más destacadas sobre narrativas de consumo existentes en la literatura y sugerir orientaciones para futuras investigaciones.

Este artículo revisa 25 estudios clave sobre narrativas de consumo y resalta sus contribuciones, métodos y hallazgos más relevantes.

Teniendo en cuenta que en la investigación sobre narrativas de consumo el concepto ha sido casi siempre tomado de diferentes ámbitos, los hallazgos sugieren una delimitación conceptual más concisa para cubrir este vacío. Asimismo, para enriquecer los resultados se analizan tres niveles de narrativas de consumo.

Este artículo sirve de base para comprender la esencia de las narrativas de consumo en el contexto del consumo, entender las brechas de investigación que aún existen en este ámbito y proporcionar guías para futuras investigaciones.

考虑到叙事在自我表达、处理体验感受和传达意义方面的中心作用, 许多营销学者和消费者行为学者都试图对这一主题进行研究。由于研究成果横跨多个学科, 而导致文献支离破碎, 造成了歧义。因此, 有必要对现存文献进行综合研究。因此, 本文的研究目标有二, 一是总结当前消费叙事研究的主要成果, 二是为今后的研究指明方向。

本文回顾了关于消费叙事的25个主要研究, 并强调了它们最重要的贡献、方法和发现。

由于之前的消费者叙事研究中, 消费者叙事的概念几乎总是从不同的领域借用, 研究结果提出了一个简明的定义来填补这一空白。此外, 为了丰富研究结果, 本文还讨论了三个层次的消费叙事。

本文作为理解消费语境中消费叙事本质的基础, 来理解研究的差距, 为今后的研究指明方向。

This paper aims to explore the current stage of biodiversity preservation in higher education institutions (HEIs), using samples from German universities and investigating three different dimensions, namely, existing approaches, challenges and future developments.

Semistructured expert interviews were conducted with employees from 14 German Universities. To analyze the data, both deductive and inductive methods of content analysis were conducted to systematically code the results.

This research shows that efforts for biodiversity preservation are frequently made in the areas of student and staff initiatives, green space management, as well as in research and teaching. However, German HEIs face numerous hurdles such as interest conflict, lack of prioritization and financial restrictions, some of which are difficult to overcome. In the future, HEIs should seek a deeper integration of biodiversity into curricula to further raise biodiversity awareness.

This study provides practical implications by providing good practices, which can serve as a guide for implementing measures for biodiversity preservation. By understanding the struggles and future expectations, stakeholders and policymakers could promote targeted measures and relevant policies to advance biodiversity initiatives at and beyond universities. Moreover, the research shows the importance of involving students and staff actively in the planning and executing stage for biodiversity preservation through initiatives to achieve green campuses.

The paper presents an essential research field which is still in its earlier stage. To the best of the authors’ knowledge, it is the first study that focuses on German Universities in this context. This study adds value in providing in-depth insights into this topic to raise awareness of biodiversity preservation in both practice and research.