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The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and cut off from health-care services.

This research combines an integrated literature review and an instrumental case study. The literature review comprises two targeted reviews to provide insights: one on conflict zones and one on mobile clinics. The case study describes the process and challenges faced throughout a mobile clinic deployment during and after the Iraq War. The data was gathered using mixed methods over a two-year period (2017–2018).

Armed conflicts directly impact the populations’ health and access to health care. Mobile clinic deployments are often used and recommended to provide health-care access to vulnerable populations cut off from health-care services. However, there is a dearth of peer-reviewed literature documenting decision support tools for mobile clinic deployments.

This study highlights the gaps in the literature and provides direction for future research to support the development of valuable insights and decision support tools for practitioners.

Adoption of Clinical Decision Support Systems (CDSS) is a crucial step towards the digital transition of the healthcare sector. This review aims to determine and synthesise the influential factors in CDSS adoption in inpatient healthcare settings in order to grasp an understanding of the phenomenon and identify future research gaps.

A systematic literature search of five databases (Medline, EMBASE, PsycINFO, Web of Science and Scopus) was conducted between January 2010 and June 2023. The search strategy was a combination of the following keywords and their synonyms: clinical decision support, hospital or secondary care and influential factors. The quality of studies was evaluated against a 40-point rating scale.

Thirteen papers were systematically reviewed and synthesised and deductively classified into three main constructs of the Technology–Organisation–Environment theory. Scarcity of papers investigating CDSS adoption and its challenges, especially in developing countries, was evident.

This study offers a summative account of challenges in the CDSS procurement process. Strategies to help adopters proactively address the challenges are: (1) Hospital leaders need a clear digital strategy aligned with stakeholders' consensus; (2) Developing modular IT solutions and conducting situational analysis to achieve IT goals; and (3) Government policies, accreditation standards and procurement guidelines play a crucial role in navigating the complex CDSS market.

To the best of the authors’ knowledge, this is the first review to address the adoption and procurement of CDSS. Previous literature only addressed challenges and facilitators within the implementation and post-implementation stages. This study focuses on the firm-level adoption phase of CDSS technology with a theory refining lens.

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

The purpose of this case study was to complement existing weeding and retention criteria beyond the most used methods in academic libraries and to consider citation counts in the identification of important scholarly works.

Using a small sample of items chosen for withdrawal from a small liberal arts college library, this case study looks at the use of Google Scholar citation counts as a metric for identification of notable monographs in the social sciences and mathematics.

Google Scholar citation counts are a quick indicator of classic, foundational or discursive monographs in a particular field and should be given more consideration in weeding and retention analysis decisions that impact scholarly collections. Higher citation counts can be an indicator of higher circulation counts.

The authors found little indication in the literature that Google Scholar citation counts are being used as a metric for identification of notable works or for retention of monographs in academic libraries.

The contemporary focus on extracurricular activities, here the educational incubator environment, accentuates a need to understand what we offer students in terms of the curricular and extracurricular learning environments when situated in the same higher education institution (HEI). Current research points towards breaking down the invisible barriers and silo thinking. In this conceptual study, we apply the Didaktik triangle as a theoretical and conceptual framing to make comparisons of structurally based conditions for curricular and extracurricular entrepreneurship education (EE). We present a framework that helps bridge the ‘what’, ‘why’, and ‘how’ questions in the two different learning spaces and, thereby, conjoin educators and consultants in possible pedagogical discussions on how they work with the students. The suggested bridge frames a wider ‘why’ and adds a more holistic and cohesive view of the two different types of settings. Our study contributes to the literature on how to bridge the blurred lines between curricular and extracurricular activities and break down the silos. The framework can act as an inspiration for entrepreneurship educators and practitioners who wish to provide more suitable and sustainable structures and develop a holistic learning environment.

Aero-engine exhaust plume length can be more than the aircraft length, making it easier to detect and track by infrared seeker. Aim of this study is to analyze the effect of free stream Mach number (M_∞) on length of potential core of plume. Also, change in infrared (IR) signature of plume and aircraft surface with variation in elevation angle (θ) is examined.

Convergent divergent (CD) nozzle is located outside the rear fuselage of the aircraft. A two dimensional axisymmetric computational fluid dynamics (CFD) study was carried out to study effect of M_∞ on potential core. The CFD data with aircraft and plume was then used for IR signature analysis. The sensor position is changed with respect to aircraft from directly bottom towards frontal section of aircraft. The IR signature is studied in mid wave IR (MWIR) and long wave IR (LWIR) band.

The potential plume core length and width increases as M_∞ increases. At higher altitudes, the potential core length increases for a fixed M_∞. The plume emits radiation in the MWIR band, whereas the aerodynamically heated aircraft surface emits IR in the LWIR band. The IR signature in the MWIR band continuously decreases as the sensor position changes from directly bottom towards frontal. In the LWIR band the IR signature initially decreases as the sensor moves from the directly bottom to the frontal, as the sensor begins to see the wing leading edges and nose cone, the IR signature in the LWIR band slightly increases.

The novelty of this study comes from the data reported on the effect of free stream Mach number on the potential plume core and variation of the overall IR signature of aircraft with change in elevation angle from directly below towards frontal section of aircraft.

This study aims to explore how to overcome and address the loss of exploratory innovation, thereby achieving greater success in exploratory innovation. This phenomenon of loss occurs when enterprises decrease their investment in and engagement with exploratory innovation, ultimately leading to an insufficient amount of such innovation efforts. Drawing on dynamic capabilities, this study investigates the relationship between organizational foresight and exploratory innovation and examines the moderating role of breakthrough orientation/financial orientation.

This study used survey data collected from 296 Chinese high-tech companies in multiple industries and sectors.

The evidence produced by this study reveals that three elements of organizational foresight (i.e. environmental scanning capabilities, strategic selection capabilities and integrating capabilities) positively influence exploratory innovation. Furthermore, this positive effect is strengthened in the context of a high-breakthrough orientation. Moreover, the relationships among environmental scanning capabilities, strategic selection capabilities and exploratory innovation become weaker as an enterprise’s financial orientation increases, whereas a strong financial orientation does not affect the relationship between integrating capabilities and exploratory innovation.

Ambidexterity is key to successful enterprise innovation. Compared with exploitative innovation, it is by no means easy to engage in exploratory innovation, which is especially important in high-tech companies. While the loss of exploratory innovation has been observed, few empirical studies have explored ways to promote exploratory innovation more effectively. A key research implication of this study pertains to the role of organizational foresight in the improvement of exploratory innovation in the context of high-tech companies.

This paper contributes to the broader literature on exploratory innovation and organizational foresight and provides practical guidance for high-tech companies regarding ways of avoiding the loss of exploratory innovation and becoming more successful at exploratory innovation.

Replication is a primary self-correction device in science. In this paper, we have two aims: to examine how and when the results of replications are used in management and organization research and to use the results of this examination to offer guidelines for improving the self-correction process.

Study 1 analyzes co-citation patterns for 135 original-replication pairs to assess the direct impact of replications, specifically examining how often and when a replication study is co-cited with its original. In Study 2, a similar design is employed to measure the indirect impact of replications by assessing how often and when a meta-analysis that includes a replication of the original study is co-cited with the original study.

Study 1 reveals, among other things, that a huge majority (92%) of sources that cite the original study fail to co-cite a replication study, thus calling into question the impact of replications in our field. Study 2 shows that the indirect impact of replications through meta-analyses is likewise minimal. However, our analyses also show that replications published in the same journal that carried the original study and authored by teams including the authors of the original study are more likely to be co-cited, and that articles in higher-ranking journals are more likely to co-cite replications.

We use our results to formulate recommendations that would streamline the self-correction process in management research at the author-, reviewer- and journal-level. Our recommendations would create incentives to make replication attempts more common, while also increasing the likelihood that these attempts are targeted at the most relevant original studies.

Vision, audition, olfactory, tactile and taste are five important senses that human uses to interact with the real world. As facing more and more complex environments, a sensing system is essential for intelligent robots with various types of sensors. To mimic human-like abilities, sensors similar to human perception capabilities are indispensable. However, most research only concentrated on analyzing literature on single-modal sensors and their robotics application.

This study presents a systematic review of five bioinspired senses, especially considering a brief introduction of multimodal sensing applications and predicting current trends and future directions of this field, which may have continuous enlightenments.

This review shows that bioinspired sensors can enable robots to better understand the environment, and multiple sensor combinations can support the robot’s ability to behave intelligently.

The review starts with a brief survey of the biological sensing mechanisms of the five senses, which are followed by their bioinspired electronic counterparts. Their applications in the robots are then reviewed as another emphasis, covering the main application scopes of localization and navigation, objection identification, dexterous manipulation, compliant interaction and so on. Finally, the trends, difficulties and challenges of this research were discussed to help guide future research on intelligent robot sensors.