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The purpose of present study is to identify influential aspects of published literature, research streams and future research questions to set forth future research agenda based on comprehensive literature review using bibliometric and content analysis.

The study analyzed 285 documents from the international Scopus database using bibliometric analysis and content analysis. VOSviewer software is used for bibliometric analysis.

The study identified influential aspects of published literature; identified five significant research streams: (1) Demonetization and financial system, (2) Demonetization and financial technology, (3) Demonetization and financial market, (4) Demonetization and digital payment system and (5) Demonetization and governance and proposed 27 key future research questions to develop future research agenda.

The present study makes significant contribution to the literature by providing a framework for future research. The framework provides opportunities to future researchers to explore the web of relations among five identified research streams as future research agenda.

The present work is unique in its way of contribution, as to the best of researchers' knowledge no work was witnessed in published literature to cover demonetization in a detailed and comprehensive manner. The present study fills this gap by conducting bibliometric analysis and content analysis. The study proposed conceptual framework for demonetization characterization to understand the demonetization literature well; and also proposed framework for future researcher to be explored further.

The aim of this paper is to describe and evaluate the use of a five‐step foresight process and the application of scenario methods to grasp the range of future alternatives that might confront researchers and research managers in European metrology research institutes. The sector is to be examined as a part of a larger study that aims to reflect on the potential future roles for the public research institutes, in several sectors (the other sectors in the study included civil space, plant science, geosurveys, and marine), towards the development of the European Research Area (ERA).

The paper illustrates how scenario methods were used to, first, serve as a basis for policy recommendations for the field of European metrology research institutes and, second, help experts and stakeholders to network and actively discuss a shared vision of the future of the field.

This case demonstrates the need for proactive strategic management which goes well beyond the institutional boundary, into national policy and European decision making. As other areas of European research begin to think about the importance of European cooperation, lessons can be drawn from the experience of this particular sector. The process of looking forward took on board the political context and allowed participants and the researchers to think beyond these boundaries.

Although this is a pioneering study, there is a danger that some inputs may not have been captured. The results build on the input of a limited number of experts only and on the literature available in the public domain. There were few participants discussing the future of a vast field of research and this may mean that important input has not been captured. Time limitations in the workshops necessarily limit the scope for experts and policy makers to engage with the concepts. Follow‐up activities based on the research outputs are required for the findings to go forward.

Bringing together different stakeholders for shaping a shared vision through scenario workshops led to rich interactions and creative thinking. The workshops created a space for experts to consider policy options for reforming and making better use of the institutes in building the ERA.

Using scenario workshops for foresight research results as an opportunity for stakeholders to visualise different futures for metrology research within Europe. The public research institute sector tends to be more generally under‐studied as a component of modern innovation systems. We evaluate and show that the foresight process is an appropriate methodology to look at what is inherently a political process at the implementation level.

To identify what scholars consider to be important and interesting for future research in social entrepreneurship (SE), this chapter analyzes 248 SE papers and generated 327 topics for future research. From these 327 topics, a modified Delphi process generated 27 underlying themes. Subject matter experts were surveyed as to how interesting each research topic is and the extent to which the topics lend themselves to theoretical or empirical development; this assessment was also used to calculate aggregate scores for each theme. In this chapter, we present all research topics that scored at or above 2.5 on a 5-point scale for both questions. We discuss the implications of both the method and the results of the study.

This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research.

This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature.

The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research.

The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area.

This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups.

To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.

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 paper aims to propose LARPnography as a more holistic method to probe the emergence of plausible futures, drawing on embodied embedded cognition literature and the emerging consumer practice of live-action role-playing (LARP). Current research methods for probing the future of markets and society rely mainly on expert judgment (i.e. Delphi), imagery or simulation of possible futures (i.e. scenario and simulation) and perspective taking (i.e. role-playing). The predominant focus on cognitive abstraction limits the insights researchers can extract from more embodied, sensorial and experiential approaches.

LARPnography is a qualitative method seeking to immerse participants within a plausible future to better understand the social and market dynamics that may unfold therein. Through careful planning, design, casting and fieldwork, researchers create the preconditions to let participants experience what the future may be and gather critical insights from naturalistic observations and post-event interviews.

Owing to its interactive nature and processual focus, LARPnography is best suited to investigate the adoption and diffusion of innovation, market emergence phenomena and radical societal changes, including the rise of alternative societies.

Different from previous foresight methods, LARPnography creates immersive and perceptually stimulating replicas of plausible futures that research participants can inhabit. The creation of a fictional yet socio-material world ensures that socially constructed meaning is enriched by phenomenological and visceral insights.

The purpose of this research is to conduct a comparative analysis of the views of architects and urban designers in the West and the Middle East on whether the COVID-19 pandemic could affect architecture and urban design shortly and what is the future of our home design? A further purpose was to explore and explain how the pandemic will change the future of architecture and urban design by reviewing, analyzing and synthesizing different and related viewpoints to create a grounded theory, hoping to provide some insight for the entire world.

Different research methods were used to achieve the research purposes including grounded theory, desk reviews, reviewing the limited existing literature and semi-structured interviews.

This research found that most surveyed architects believed that the COVID-19 pandemic would affect the future of architecture and urban design and help to create new design features. Future concentration will be in living, working, learning, leisure and teaching spaces. All future designs should be independent, self-sufficient in terms of power and water usage and using nonrenewable energy sources. The home design should focus on the interior design, transparency, open to the inside (introverted spaces), quality of life, natural daylighting and ventilation, healthy indoor air quality, use of plants and natural materials, green roof, the relationships between indoor and outdoor spaces and quality of building materials. Additionally, transitional space is an important primary entry point to the home. Moreover, folding furniture may be a solution to enlarge the room when needed and turn it into multifunctional spaces. The home office will no longer be a small desk, chair and lamp located at the small corner anywhere. The future home office should be equipped with all the necessary technology. The open-plan design trend and the concept of flow space will not exist anymore. The pandemic will encourage the use of touchless and smart technologies in design and construction. There is a need to separate heating and ventilation systems in detached houses and multistory buildings to avoid infectious diseases. Social norms have changed over a few weeks of social distancing. Therefore, we can change the system of negative habits, old traditions and society’s bad behaviors.

This research raises many proactive ideas, and the results are relevant to all actors in the construction sector, as it contains findings of understanding how the interaction of people with the built external or internal environment evolved during the pandemic process. In this sense, it will provide socio and economic benefits for the society in terms of seeking an answer to the question of “how should we design” for possible new bad scenarios to evolve the spaces in the “lockdown” situation. This research discusses how to make our homes comfortable and ready for an extraordinary time, suggested a practical design solution based on construction technologies.

This research links theory to practice, and it facilitates the adaptation to the current situation. It has a high impact on society, as it guides designers to rethink spaces that can help occupants face the COVID-19 pandemic challenges. Therefore, it should create and implement architectural design guidelines for health and safety. The architects should think about how to create and organize multifunctional, flexible, aesthetical, healthy and clean spaces under the new roles of interaction and social distancing. Architects should incorporate technological and innovations from different fields to organize spaces, promote public health and enhance the quality of life.

Architecture and urban design suddenly become medical, and we can use the built environment as a way to control epidemic spread. Additionally, and by reviewing the literature, there is no published qualitative research that has been explored on how the COVID-19 pandemic will change the future of architecture and urban design, but there are some personal viewpoints and short interviews. This topic is a new growing concern and becoming a top social topic and priority for policymaking in the world. The topic is important in terms of design input for designers to create new living spaces, as it includes the views and observations of architects from the east and west to the pandemic process. We have all been encouraged to reimagine the space in which we live, how the place fits our needs, how we use it and enjoy it during the pandemic. Therefore, this paper appeals to an international readership by linking the COVID-19 situation to architectural design.

This paper aims to examine the effect of managerial ability (MA) on real earnings management and the effect of real earnings management by higher ability managers on future profitability, at a different level of the crime rate.

The research sample includes 864 manufacturing firms-years listed on the Indonesian Stock Exchange. MA uses an efficiency score by data envelopment analysis. Real earnings management is measured by abnormal activities. The crime rate is measured by logarithm natural of the number of crimes per 100.000 citizens in the region where the firm is headquartered. Data analysis uses fixed-effect regression.

MA increases real earnings management in the region where the firm is headquartered with a higher crime rate while MA will reduce real earnings management in the region where the firm is headquartered with a lower crime rate. Also, real earnings management by higher-ability managers gives a signal of better future profitability in the region where the firm is headquartered with a lower crime rate.

This research contributes to filling the previous gap of managerial characteristics ability-related on real earnings management by providing regional crime rate as a determinant factor of managers’ ethical behavior. This research is the first one to considers the regional crime rate treatment to the relationship between MA and real earnings management especially in Indonesia. This research also provides new evidence of efficient real earnings management for a lower crime rate group of samples to give a signal of better future profitability.