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This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Insufficient productivity development in the global and Finnish infrastructure sectors indicates that there are challenges in genuinely achieving the goals of resource efficiency and digitalization. This study adapts the approach of capability maturity model integration (CMMI) for examining the capabilities for productivity development that reveal the enablers of improving productivity in the infrastructure sector.

Civil engineering in Finland was selected as the study area, and a qualitative research approach was adopted. A novel maturity model was constructed deductively through a three-step analytical process. Previous research literature was adapted to form a framework with maturity levels and key process areas (KPAs). KPA attributes and their maturity criteria were formed through a thematic analysis of interview data from 12 semi-structured group interviews. Finally, validation and refinement of the model were performed with an expert panel.

This paper provides a novel maturity model for examining and enhancing the infrastructure sector’s maturity in productivity development. The model brings into discussion the current business logics, relevance of lifecycle-thinking, binding targets and outcomes of limited activities in the surrounding infrastructure system.

This paper provides a new approach for pursuing productivity development in the infrastructure sector by constructing a maturity model that adapts the concepts of CMMI and change management. The model and findings benefit all actors in the sector and provide an understanding of the required elements and means to achieve a more sustainable built environment and effective operations.

The heritage and tourist attractiveness of Heritage Cities have aroused interest in establishing mechanisms to enhance their value based on the development of sustainability policies. The socioeconomic and socioenvironmental valuation of these heritage sites has become a necessary tool for decision-making.

Following the recommendations of International Council on Monuments and Sites – ICOMOS, this paper proposes a series of indicators and an exploratory model to define the factors that contribute to their valuation. Following the partial least squares structural equation modelling methodology, information was obtained from 363 intramural residents in the three Heritage Cities that currently have management plans in Spain.

The results show the importance of specifying indicators of sustainable mobility and socioeconomic and socioenvironmental sustainability for an adequate valorisation of heritage sites.

To this end, it is necessary to follow the guidelines of international bodies such as ICOMOS in relation to the management plans.

Digital supply chains require nascent technologies like blockchain and Internet of Things (IoT). There is a need to develop a roadmap for the implementation of these technologies, as they require a huge amount of resources and infrastructure. The purpose of this paper is to analyze the challenges of implementing blockchain-IoT integrated architecture in the green supply chain and develop strategies for the same.

After a thorough literature survey of Scopus-indexed journals and books, 37 barriers were identified, which were then brought down to 15 barriers after confirming with industry and academic experts using the Delphi method. Using the total interpretive structural modeling (TISM) method and cross-impact matrix multiplication applied to classification (MICMAC) analysis, the barriers were modeled, and finally, strategies were formulated using a concept map to handle the barriers in the blockchain-IoT integrated architecture for a green supply chain.

This paper presents the research on barriers that can be considered for incorporating blockchain and IoT in the green supply chain. It was found from the TISM model that environmental concerns are Level-1 barriers and need to be addressed by developing appropriate technology and allocating funds for the same. An integrated ecosystem with blockchain and IoT is developed.

The focus of this study was on the challenges of blockchain and IoT; hence, it is required to extend the research and find challenges for different industries and also analyze the criteria using other multi-criteria decision-making (MCDM) methods. Further research is required for the integration of blockchain-IoT with supply chain functions.

The transformation of a traditional supply chain into a green supply chain is possible with the integration of technologies. This research work and the strategies developed are useful to managers and practitioners working on technology implementation. Planning resources and addressing key barriers is possible with the concept maps and architecture developed.

Green supply chain management (SCM) is gaining importance in industry as well as the academic sector due to government Policies and norms worldwide for reducing emissions and encouraging environment-friendly production systems. Incorporating blockchain and IoT in a green supply chain will further digitize and increase transparency in supply chains.

We have done a categorization of all barriers based on the expert survey by academicians and industry experts from industries in India. The concept map helps in identifying possible solutions for the challenges and initiatives to be taken for the smooth integration of technologies in the green supply chain.

The primary objective of this study is to ascertain how Metaverse technologies, primarily virtual reality (VR) and augmented reality (AR), redefine tourism experiences. It aims to delve into the capabilities of these technologies in eliminating conventional physical and economic barriers and enabling virtual exploration of destinations. Additionally, this study seeks to understand how tourism enterprises can leverage Metaverse technologies for operational efficiency and enhance customer satisfaction.

This research uses a two-pronged methodological approach, incorporating bibliometric analysis techniques and a systematic literature review. Bibliometric analysis provides a quantitative assessment of existing literature, identifying key trends, authors and publications in the domain of Metaverse tourism. Concurrently, this systematic literature review qualitatively evaluates the content and context of these studies, focussing on the applications of VR and AR in tourism as well as the managerial and consumer implications therein.

The findings reveal a significant uptick in literature production in the Metaverse tourism domain post-2018, indicating a burgeoning interest in this field. Metaverse facilitates a unique blend of engaging and personalised tourism experiences from the comfort of one’s home. Moreover, tourism enterprises stand to gain from streamlined booking processes and to improve operational efficiency, which in turn augments customer satisfaction.

This research is confined to the analysis of the existing literature and does not involve primary data collection, which could limit the comprehensiveness of the insights. Moreover, the nascent stage of Metaverse technology in tourism presents a challenge in deriving conclusive implications. This study underscores the need for further empirical research to validate the theoretical frameworks discussed and explore the long-term implications of Metaverse technologies in the tourism sector.

Metaverse opens avenues for tourism enterprises to enhance their customer engagement and operational efficiency. It offers a novel platform for immersive and personalised travel experiences, thereby potentially increasing the market reach and customer satisfaction. The streamlined processes facilitated by Metaverse could also lead to cost reduction and increased profitability for tourism enterprises.

The integration of Metaverse technologies could democratise travel experiences, allowing individuals who might be economically or physically constrained to virtually explore global destinations. However, it also raises concerns regarding the digital divide and potential loss of authentic human interactions and cultural exchanges that traditionally characterise tourism.

This study is among the pioneering efforts to quantitatively and qualitatively analyse the burgeoning field of metaverse tourism. By amalgamating bibliometric analysis with a systematic literature review, it unveils the potential of Metaverse technologies in transcending conventional tourism paradigms, presenting a comprehensive understanding of the practical, managerial and consumer-centric implications therein.

本研究采用了双管齐下的方法, 既有文献计量分析技术, 又有系统的文献综述。文献计量分析对现有文献进行定量评估, 确定元旅游领域的主要趋势、作者和出版物。同时, 系统性文献综述对这些作品的内容和背景进行了定性评估, 重点关注虚拟现实（VR）和增强现实（AR）在旅游业中的应用以及对管理和消费者的影响。

本研究的主要目的是确定元宇宙技术（主要是 VR 和 AR）如何重新定义旅游体验。研究旨在深入探讨这些技术在消除传统物理和经济障碍以及实现目的地虚拟探索方面的能力。此外, 本研究还试图了解旅游企业如何利用元数据技术提高运营效率和客户满意度。

研究结果表明, 2018 年后, Metaverse 旅游领域的文献产量大幅上升, 表明人们对这一领域的兴趣日益浓厚。Metaverse 可以让人们在家中就能享受到独特的个性化旅游体验。此外, 旅游企业可从简化预订流程和提高运营效率中获益, 进而提高客户满意度。

本研究仅限于对现有文献的分析, 不涉及原始数据收集, 这可能会限制研究见解的全面性。此外, Metaverse 技术在旅游业中的应用尚处于起步阶段, 这对得出结论性影响提出了挑战。本研究强调有必要开展进一步的实证研究, 以验证所讨论的理论框架, 并探索元数据技术在旅游业中的长期影响。

Metaverse 为旅游企业提高客户参与度和运营效率开辟了道路。它为身临其境的个性化旅游体验提供了一个新颖的平台, 从而有可能提高市场覆盖率和客户满意度。Metaverse 推动的简化流程还可降低旅游企业的成本, 提高其盈利能力。

Metaverse 技术的整合可以使旅游体验平民化, 让经济或身体条件有限的人也能以虚拟方式探索全球旅游目的地。然而, 它也引发了人们对数字鸿沟的担忧, 以及对传统旅游业所特有的真实人际互动和文化交流的潜在损失的担忧。

本研究是定量和定性分析新兴的 Metaverse 旅游领域的开创性研究之一。通过将文献计量学分析与系统的文献综述相结合, 本研究揭示了元数据技术在超越传统旅游范式方面的潜力, 并对其中的实用、管理和以消费者为中心的含义提出了全面的理解。

Esta investigación utiliza un enfoque metodológico doble, que incorpora técnicas de análisis bibliométrico y una revisión sistemática de la literatura. El análisis bibliométrico proporciona una evaluación cuantitativa de la literatura existente, identificando tendencias, autores y publicaciones clave en el ámbito del turismo en el Metaverso. Al mismo tiempo, la revisión sistemática de la literatura evalúa cualitativamente el contenido y el contexto de estos trabajos, centrándose en las aplicaciones de la Realidad Virtual (RV) y la Realidad Aumentada (RA) en el turismo, así como en sus implicaciones para la gestión y el consumidor.

El objetivo principal de este estudio es determinar cómo las tecnologías asociadas al Metaverso, principalmente la RV y la RA, redefinen las experiencias turísticas. Pretende profundizar en las capacidades de estas tecnologías para eliminar las barreras físicas y económicas convencionales y permitir la exploración virtual de los destinos. Además, este estudio pretende entender cómo las empresas turísticas pueden aprovechar las tecnologías relacionadas con el Metaverso para mejorar la eficiencia operativa y la satisfacción del cliente.

Los resultados revelan un aumento significativo en la producción de literatura en el ámbito del turismo en el Metaverso desde el año 2018, lo que indica un creciente interés en este campo. El Metaverso facilita una combinación única de experiencias turísticas atractivas y personalizadas desde la comodidad del hogar. Además, las empresas turísticas se benefician de la agilización de los procesos de reserva y la mejora de la eficiencia operativa, lo que a su vez aumenta la satisfacción del cliente.

La investigación se limita al análisis de la bibliografía existente y no incluye la recopilación de datos primarios, lo que podría limitar la exhaustividad de las conclusiones. Además, el estado incipiente de la tecnología relacionada con el Metaverso en el turismo supone un reto a la hora de extraer implicaciones concluyentes. Este estudio subraya la necesidad de realizar más estudios empíricos para validar los marcos teóricos discutidos y explorar las implicaciones a largo plazo de estas tecnologías en el sector turístico.

El Metaverso abre vías para que las empresas turísticas mejoren su compromiso con el cliente y su eficiencia operativa. Ofrece una plataforma novedosa para experiencias de viaje inmersivas y personalizadas, con lo que aumenta potencialmente el alcance del mercado y la satisfacción del cliente. La racionalización de los procesos facilitados por el Metaverso también podría conducir a la reducción de costes y al aumento de la rentabilidad de las empresas turísticas.

La integración de las tecnologías relacionadas con el Metaverso podría democratizar las experiencias de viaje, permitiendo a personas con limitaciones económicas o físicas explorar virtualmente destinos globales. Sin embargo, también suscita preocupación en relación con la brecha digital y la posible pérdida de interacciones humanas auténticas e intercambios culturales que tradicionalmente caracterizan al turismo.

Este estudio es uno de los pioneros en analizar cuantitativa y cualitativamente el creciente campo del turismo en el Metaverso. Amalgamando el análisis bibliométrico con una revisión sistemática de la literatura, desvela el potencial de las tecnologías relacionadas con el Metaverso para sacar a la luz los paradigmas turísticos convencionales, presentando una comprensión exhaustiva de sus implicaciones prácticas, de gestión y centradas en el consumidor.

This research paper aims to explore the impact artisan cooperatives have upon women employed in Sub-Saharan Africa. Impacts were detailed using the theoretical framework of social capital theory to demonstrate the networks within artisan cooperatives that connect to greater opportunities for social and economic benefits.

A phenomenological approach was used for this study based upon the shared experiences of women who were leading artisan cooperatives in Sub-Saharan Africa. This study included semi-structured interviews over Zoom with Chief Entrepreneur Founders of artisan cooperatives located in Sub-Saharan Africa. Documents from the cooperatives were analyzed to triangulate the cooperatives’ current projects and efforts.

Three prevalent themes emerged: (1) key partnerships, (2) benefits of the cooperative and (3) change and growth among the women and communities. Empowerment was felt through both economic and social impacts upon the women.

This article captures the perspective of the Chief Entrepreneur Founders and their observations and experiences the women shared with them. Emic perspectives from the women who participate in the artisan cooperatives is the focus of future research.

These social enterprises serve as exemplary models for other cooperatives to provide dignified and sustainable work to impact the lives of women serving in these communities.

This study contributes research on social entrepreneurship within artisan cooperatives. It provides a baseline for further research on the artisan sector specifically for the sustainable development goals of gender equality, decent work and economic growth.

The research study intends to gain a better understanding of members' behaviors in the context of crowdsourcing contests. The authors examined the key factors that can motivate or discourage contributing to a team and within the community.

The authors conducted 21 semi-structured interviews with Kaggle.com members and analyzed the data to capture individual members' contributions and emerging determinants that play a role during this process. The authors adopted a qualitative approach and used standard thematic coding techniques to analyze the data.

The analysis revealed two processes underlying contribution to the team and community and the decision-making involved in each. Accordingly, a set of key factors affecting each process were identified. Using Holbrook's (2006) typology of value creation, these factors were classified into four types, namely extrinsic and self-oriented (economic value), extrinsic and other-oriented (social value), intrinsic and self-oriented (hedonic value), and intrinsic and other-oriented (altruistic value). Three propositions were developed, which can be tested in future research.

The study has a few limitations, which point to areas for future research on this topic. First, the authors only assessed the behaviors of individuals who use the Kaggle platform. Second, the findings of this study may not be generalizable to other crowdsourcing platforms such as Amazon Mechanical Turk, where there is no competition, and participants cannot meaningfully contribute to the community. Third, the authors collected data from a limited (yet knowledgeable) number of interviewees. It would be useful to use bigger sample sizes to assess other possible factors that did not emerge from our analysis. Finally, the authors presented a set of propositions for individuals' contributory behavior in crowdsourcing contest platforms but did not empirically test them. Future research is necessary to validate these hypotheses, for instance, by using quantitative methods (e.g. surveys or experiments).

The authors offer recommendations for implementing appropriate mechanisms for contribution to crowdsourcing contests and platforms. Practitioners should design architectures to minimize the effect of factors that reduce the likelihood of contributions and maximize the factors that increase contribution in order to manage the tension of simultaneously encouraging contribution and competition.

The research study makes key theoretical contributions to research. First, the results of this study help explain the individuals' contributory behavior in crowdsourcing contests from two aspects: joining and selecting a team and content contribution to the community. Second, the findings of this study suggest a revised and extended model of value co-creation, one that integrates this study’s findings with those of Nov et al. (2009), Lakhani and Wolf (2005), Wasko and Faraj (2000), Chen et al. (2018), Hahn et al. (2008), Dholakia et al. (2004) and Teichmann et al. (2015). Third, using direct accounts collected through first-hand interviews with crowdsourcing contest members, this study provides an in-depth understanding of individuals' contributory behavior. Methodologically, this authors’ approach was distinct from common approaches used in this research domain that used secondary datasets (e.g. the content of forum discussions, survey data) (e.g. see Lakhani and Wolf, 2005; Nov et al., 2009) and quantitative techniques for analyzing collaboration and contribution behavior.

The authors advance the broad field of crowdsourcing by extending the literature on value creation in the online community, particularly as it relates to the individual participants. The study advances the theoretical understanding of contribution in crowdsourcing contests by focusing on the members' point of view, which reveals both the determinants and the process for joining teams during crowdsourcing contests as well as the determinants of contribution to the content distributed in the community.

The purpose of the study is to assess if a policy of female inclusive education should be complemented with a policy of female ownership of bank accounts to fight female unemployment. The study therefore examines how female ownership of bank accounts moderates the incidence of female education on female unemployment.

The focus is on 44 sub-Saharan African (SSA) countries for the period 2004–2018 and the empirical evidence is based on interactive quantile regressions. The interactions are tailored such that female ownership of bank accounts influences the effect of female inclusive education on female unemployment.

From the empirical findings it is evident that female ownership of bank accounts does not effectively moderate female education in order to reduce female unemployment unless complementary policies are considered. The complementary policies should be in view of boosting the interaction between female education and female bank account ownership in increasing employment opportunities for the female gender and by extension, reducing female unemployment. The invalidity of the moderating effect is robust to the inclusion of more elements in the conditioning information set as well as accounting for other dimensions of endogeneity such as simultaneity and the unobserved heterogeneity. Policy implications are discussed.

This study contributes to the extant literature by assessing how female ownership of bank accounts complements female inclusive education to reduce female unemployment.

Obesity is a significant public health issue. With obesity increasing worldwide, risk factors for obesity need to be better understood and require careful examination. This study aims to examine mental health as a risk factor for obesity using longitudinal data from Australia.

The main identification strategy relies on the recent death of a close friend and a serious injury or illness to a family member as exogenous shocks to mental health.

The authors’ preferred estimates, which account for the endogeneity of mental health, suggest that mental health has a significant negative impact on obesity. This result proves to be robust to a suite of sensitivity checks. Further investigations reveal that poor mental health leads to increased smoking, which also has an effect on obesity.

The study’s findings provide a new perspective on how good mental health helps curb obesity.

Child malnutrition is a grave concern for Pakistan, as the country has one of the highest incidences of child stunting in the developing world. The present study examines the relative significance of parents' education on a child's nutritional status in Pakistan.

For analysis, the study has used data from Phase 7 of the Pakistan Demographic and Health Survey (PDHS) (2017–2018). Since the dependent variable ranges from 0 to 1 (1 indicates not a stunted child, while 0 represents a stunted child), binary logistic regressions are used for the analysis.

The results show that mothers' and fathers' education positively contributes to a child's nutrition. However, mothers' education is considered more significant, especially in the long run. The mother's education categories are positive and significant in the long run, while only their higher education is positive and significant for the father's. Moreover, the magnitude of the effect also shows that the probability of stunting is less if the mothers are educated. The long-run coefficient for mothers' higher education is 0.752, while that of fathers' higher education is only 0.232.

The present study compares the importance of mothers' and fathers' education in child nutrition and concludes that the role of the mother is more crucial for child upbringing. There are rarely any studies that focus on the role of fathers' education in child nutrition and compare whose role, mothers' or fathers,' is more important for child well-being.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-06-2023-0483