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The purpose of this study is to offer a straightforward, cost-effective, and feasible resolution for managers to assess their processes in a live manner using the process mining technique and to identify anomalies in cases that deviate from the standard. Consequently, the findings of this research can be utilized by organizational managers, while process mining vendors can also leverage it as a feature for their solutions.

Our two-step method is designed to initially evaluate the level of standardization within the process, followed by identifying its underlying cause. These two steps are aimed at helping managers effectively evaluate their business processes. The steps are: (1). Start-End Case Diagram: This diagram allows for the evaluation of the lead time trend and identification of cases that deviate from the standard trend line in a service-based process. (2). Happy Path Analysis: Pareto law is suggested to identify the most frequent process variants.

This approach enables organizations to easily identify problematic cases and investigate bottlenecks when deviations from the standards occur.

The novelty of the paper lies in the introduction and utilization of the start-end case diagram, as well as the combination of this diagram with the Pareto law for the identification of happy path and root cause analysis.

Worldwide challenges impose public organizations to rethink their processes and satisfactorily meet citizens’ needs. Process mining (PM) techniques enable organizations to objectively analyse and improve their processes, by providing higher process transparency and efficiency. However, extant literature on PM applications in the public sector reveals there is still limited evidence on the opportunities and challenges perceived from PM introduction in the public sector, and on PM potential to enhance public sector digital transformation: this study aims to fill these gaps.

Based on Business Process Management and digital innovation fields of research, we administered a questionnaire to a sample of Italian civil servants working in different public organizations to investigate their perceptions of PM opportunities and challenges and the extent to which it can support public sector digital transformation. A three-level analysis was conducted to inspect findings with different levels of granularity, and results were analysed both descriptively and quantitatively.

We found a positive attitude towards PM introduction in the public sector, and perceived opportunities and challenges related to both the technical and the social systems. The triangulation between close-ended and open-ended questions suggests that PM could be the missing link between public sector digitalization and digital transformation. These findings can be used by policymakers to develop the best strategies to introduce PM into public organizations and support its adoption, and by researchers to further explore PM role in public sector digital transformation.

Despite PM claiming to push digital transformation, it is not clear if it is also true for public sector organizations. This paper addresses this gap and it is among the first attempts to explore PM from civil servants’ viewpoint to investigate their perceptions of PM opportunities and challenges, as well as the variables that influence these perceptions.

The purpose of this study is to present a novel extended hybrid analytical method (HAM) that leverages a two-dimensional (2-D) coupling between the semi-analytical Maxwell–Fourier analysis and the finite element method (FEM) in Cartesian coordinates.

The proposed model is applied to flat permanent-magnet linear electrical machines with rotor-dual. The magnetic field solution across the entire machine is established by coupling an exact analytical model (AM), designed for regions with relative magnetic permeability equal to unity, with a FEM in ferromagnetic regions. The coupling between AM and FEM occurs bidirectionally (x, y) along the edges separating teeth regions and their adjacent regions through applied boundary conditions.

The developed HAM yields accurate results concerning the magnetic flux density distribution, cogging force and induced voltage under various operating conditions, including magnetic or geometric parameters. A comparison with hybrid finite-difference and hybrid reluctance network methods demonstrates very satisfactory agreement with 2-D FEM.

The original contribution of this paper lies in establishing a direct coupling between the semi-analytical Maxwell–Fourier analysis and the FEM, particularly at the interface between adjacent regions with differing magnetic parameters.

This paper aims to point to the shift in the temporal orientation, going from reporting on the past to creating insights about the future, which might be suggestive of perennial managerial attempts to push the boundaries of bounded rationality.

In this essay, the authors want to critically engage with the concept of “data-driven management” in the context of digitalization. To do so, they sketch the edges of current discourses around the emerging idea of data-driven management and its relationship with the inner workings of organizations from an accounting perspective. They question the often-times supposed objectivity and increased rationality of the concept and instead introduce the idea of becoming “data-curious” (before being data-driven).

The authors observe that this push also seems to be accompanied by trends of individualized decision-making and prevailing hopes of technology to solve organizational problems. They therefore suggest that it is valuable for current debates to take a moment to give attention, in practice and in research, to the role of temporality, benefits of collective decision-making and changes in professions (of accountants).

The aim of this paper is to spark curiosity and engagement with the phenomenon of data-driven management by outlining a novel set of potential future pathways of research and point towards methods that might help studying the questions arising for a data-curious approach.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

This study aims to analyze the factors influencing households housing tenure choices in Togo.

The authors applied a rigorous econometric approach, using Harmonized Household Living Conditions Survey (EHCVM) data from 2018 and 2021 to construct a longitudinal panel, and Unified Basic Welfare Indicators Questionnaire (QUIBB) data from 2006, 2011 and 2015 to construct a pseudo-panel.

The study reveals that a household’s life-cycle variables like age of the household head, marital status, household size and place of residence, have a significant influence on homeownership. In addition, households in the highest wealth quartiles and used heads of household are more likely to own their home.

Housing policies focused on improving the financial sustainability of low-income households and reducing the transaction costs associated with property acquisition are essential to promoting homeownership.

As part of the implementation of the Government Roadmap 2020–2025, the government has committed to providing 20,000 affordable social housing units, aiming to significantly boost the supply of decent housing. However, the findings of this study highlight the need for targeted subsidy programs for low-income households, particularly for female-headed households and those living in urban areas. These subsidies could cover part of the cost of purchasing homes. For middle-income households, it is crucial to develop suitable financing mechanisms, such as low-interest mortgages and loan guarantees. Given demographic pressures and the high cost of public housing programs, promoting self-build remains essential. This support should be accompanied by the provision of low-cost building materials and technical training in innovative, sustainable construction methods. Additionally, improved access to employment and land regularization are essential prerequisites for the success of these initiatives.

Research on the determinants of tenure choice is relatively limited in sub-Saharan Africa due to the unavailability of housing survey data. This paper proposes a case study of Togo, whose housing market characteristics correspond to most sub-Saharan African countries. Furthermore, this study applied two methodological approaches commonly used in dynamic analyses, thereby enhancing the robustness of the findings.

Companies are increasingly appointing a Chief Sustainability Officer (CSO) to anchor the need to highlight climate change at the senior management level. This study aims to examine how CSO power and sustainability-based compensation influence climate reporting and carbon performance.

Using one of the largest data sets to date, consisting of 18,834 company years through the author’s observations, spanning an 11-year period (2011–2021) in 33 countries. This paper used quantitative methods – specifically, ordinal logistic regression estimation. This paper measures the level of climate change disclosure based on the carbon disclosure leadership methodology. Carbon performance is based on the intensity of carbon emissions (Scope 1, Scope 2), which is a quantitative and relatively more objective measure.

The results suggest that climate change disclosure continued to increase and the carbon emissions intensity of the companies in this study gradually decreased over the sample period. This paper finds that the presence of the CSO within the top management team has a positive and significant influence on the level of information on climate change of the companies in the sample. This finding confirms the idea that the managerial capacity of CSOs motivates the disclosure of climate change. The empirical results confirm that there are differences in the role that the CSO and sustainability-based compensation play in influencing the quality of climate information disclosure in developed and developing countries.

The recourse on a mixed theoretical framework, which highlights upper echelons theory, argues the understanding of the role of CSOs in explaining the relationship between climate change disclosure–carbon performance relationship. The novelty of the study lies in the approaches adopted to describe the quality of climate change disclosure. To control for endogeneity, this paper uses a difference-in-difference analysis by adding a firm to the Morgan Stanley Capital International index as an exogenous shock.

The increased utilization of artificial intelligence-enabled applications (AI-ETs) across the customer journey has transformed customer experience (CX), introducing entirely new forms of the concept. This paper aims to explore existing academic research on the AI-enabled customer experience (AICX), identifying gaps in literature and opportunities for future research in this domain.

A systematic literature review (SLR) was conducted in March 2022. Using 16 different keyword combinations, literature search was carried across five databases, where 98 articles were included and analysed. Descriptive analysis that made use of the Theory, Characteristics, Context, Methods (TCCM) framework was followed by content analysis.

This study provides an overview of available literature on the AICX, develops a typology for classifying the identified AI-ETs, identifies gaps in literature and puts forward opportunities for future research under five key emerging themes: definition and dynamics; implementation; outcomes and measurement; consumer perspectives; and contextual lenses.

This study establishes a fresh perspective on the interplay between AI and CX, introducing the AICX as a novel form of the experience construct. It also presents the AI-ETs as an integrated and holistic unit capturing the full range of AI technologies. Remarkably, it represents a pioneering review exclusively concentrating on the customer-facing dimension of AI applications.

随着人工智能应用程序 (AI-ET)在旅途中的使用不断增加, 消费者体验 (CX)得以转变, 引入了全新的概念形式。 本文旨在探索有关人工智能客户体验（AICX）的现有学术研究, 从中找出文献中的空白以及该领域未来研究的机会。

本系统性文献综述（SLR）于2022 年 3 月开工。基于16 个不同的关键词组合, 本综述统共收录并分析了来自 5 个数据库98 篇文献, 采用理论-特征-背景-方法 (TCCM) 框架先后进行描述性分析和内容分析。

该研究概述了 AICX 的现有文献, 开发了对已识别的 AI-ET 进行分类的类型学, 确定了现有文献中的空白, 并在 5 个关键新兴主题下提出了未来研究的机会：1. 定义和动态, 2 . 实施, 3. 结果和衡量, 4. 消费者视角, 5. 情境视角。

本研究建立了全新的视角看待 AI 和 CX 之间的相互作用, 引入了 AICX 这种新颖的体验构造形式, 还将 AI-ET 展示为一个集成了全方位人工智能技术的整体单元。 值得一提的是, 本文代表了一项专门关注人工智能应用面向客户维度的开创性综述。

La creciente utilización de aplicaciones habilitadas por inteligencia artificial (AI-ET) a lo largo del recorrido del cliente han transformado la experiencia del cliente (CX), introduciendo formas totalmente nuevas del concepto. Este artículo pretende explorar la investigación académica existente sobre la experiencia del cliente a través de la IA (AICX), identificando las lagunas en la literatura y las oportunidades para futuras investigaciones en este ámbito.

En marzo de 2022 se llevó a cabo una revisión bibliográfica sistemática (SLR). Utilizando 16 combinaciones diferentes de palabras clave, se realizó una búsqueda bibliográfica en 5 bases de datos en las que se incluyeron y analizaron 98 artículos. El análisis descriptivo que hizo uso del marco Teoría, Características, Contexto, Métodos (TCCM) fue seguido del análisis de contenido.

El estudio ofrece una visión general de la bibliografía disponible sobre la AICX, desarrolla una tipología para clasificar las AICX detectadas, identifica lagunas en la literatura y plantea oportunidades para futuras investigaciones bajo cinco temas emergentes claves: 1. Definición y dinámica, 2. Implementación, 3. Resultados y medición, 4. Perspectivas del consumidor, 5. Lentes contextuales.

El estudio establece una nueva perspectiva sobre la interacción entre la IA y la CX, introduciendo la AICX como una forma novedosa del constructo experiencia. También presenta las AICX como una unidad integrada y holística que capta toda la gama de tecnologías de la IA. Notablemente, representa una revisión pionera que se concentra exclusivamente en la dimensión orientada al cliente de las aplicaciones de la IA.

This study aims to investigate the effect of seasonality caused by fasting as a religious practice on trading activity.

The authors use an unbiased sample of daily trading by individuals and institutions on the Boursa Kuwait. The authors use panel data on trading activities and Tobit regression models to examine the effect of Muslims’ religious practice of fasting during the holy month of Ramadan on trading behavior.

The authors find that during the holy month of Ramadan, Muslims’ religious practice of fasting leads to a decline in the frequency of both overall stock market trading and the ratio of individual trading volume to total trading volume. The authors find a significant decrease in individual buy-side trading as a proportion of total trading volume and simultaneously a significant increase in institutional buy-side trading.

This study’s findings have important implications for the main players in stock markets of countries with a Muslim majority. Market-makers should be aware of the significant increase in the proportion of institutional buy-side trading volume to total trading volume to minimize the cost of trading with better-informed traders (adverse selection).

To the best of the authors’ knowledge, this is the first study that investigates individuals’ trading activity during Ramadan.

The Tax Cuts and Jobs Act of 2017 (TCJA) substantially lowered the corporate tax rate, making tax-exempt municipal bond issues less attractive investments for banks, savings and loan associations and insurance companies. To provide a benefit for small issuers the current Internal Revenue Code has a special provision that allows banks and S&Ls to deduct 80% of the borrowing costs for “bank-qualified” bonds – tax-exempt bonds from issuers who issue no more than $10 million in bonds during a year. This study examines whether the relationship between the true interest cost (TIC) on bank-qualified bonds and other tax-exempt bonds changed with the passage of the TCJA.

Using linear regression analysis this paper compares the TIC of bank-qualified bonds with the TIC of bonds not bank-qualified using a sample of bonds both before and after the passage of TCJA.

Prior to the passage of the TCJA, this study observes that these “bank-qualified” bond issues had a lower true interest cost than other tax-exempt bond issues; however, after passage of the TCJA, the difference in the true interest cost between “bank-qualified” bond issues and other tax-exempt bond issues dramatically decreased.

It appears that the benefit for small bond issuers is greatly reduced after corporate tax rates were significantly lowered. If federal lawmakers wish small issuers to have the same advantage over other tax-exempt municipal bond issuers after passage of TCJA, some changes will need to be made to the Internal Revenue Code to give small issuers an additional advantage when issuing tax-exempt debt.

No other empirical research to date has examined the impact of TCJA on bank-qualified bond issue interest cost.