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The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.

The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.

The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.

The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.

This paper aims to recall the attention on a key challenge for customer relationship management related to the role of human agents in the management of the “switch point” for ensuring the effectiveness and efficiency in a customer-machine conversation.

This study contributes to the discussion about the firms’ approach to artificial intelligence (AI) in frontline interactions under the conceptual umbrella provided by knowledge management studies.

This paper provides a theoretical model for clarifying the role of human intelligence (HI) in AI-based frontline interactions by highlighting the relevance of the actors’ subjectivity in the dynamics and perceptions of customer-machine conversations.

An AI-HI complementarity matrix is proposed in spite of the still dominant replacement view.

The purpose of this paper is to give an overview of artificial intelligence (AI) and other AI-enabled technologies and to describe how COVID-19 affects various industries such as health care, manufacturing, retail, food services, education, media and entertainment, banking and insurance, travel and tourism. Furthermore, the authors discuss the tactics in which information technology is used to implement business strategies to transform businesses and to incentivise the implementation of these technologies in current or future emergency situations.

The review provides the rapidly growing literature on the use of smart technology during the current COVID-19 pandemic.

The 127 empirical articles the authors have identified suggest that 39 forms of smart technologies have been used, ranging from artificial intelligence to computer vision technology. Eight different industries have been identified that are using these technologies, primarily food services and manufacturing. Further, the authors list 40 generalised types of activities that are involved including providing health services, data analysis and communication. To prevent the spread of illness, robots with artificial intelligence are being used to examine patients and give drugs to them. The online execution of teaching practices and simulators have replaced the classroom mode of teaching due to the epidemic. The AI-based Blue-dot algorithm aids in the detection of early warning indications. The AI model detects a patient in respiratory distress based on face detection, face recognition, facial action unit detection, expression recognition, posture, extremity movement analysis, visitation frequency detection, sound pressure detection and light level detection. The above and various other applications are listed throughout the paper.

Research is largely delimited to the area of COVID-19-related studies. Also, bias of selective assessment may be present. In Indian context, advanced technology is yet to be harnessed to its full extent. Also, educational system is yet to be upgraded to add these technologies potential benefits on wider basis.

First, leveraging of insights across various industry sectors to battle the global threat, and smart technology is one of the key takeaways in this field. Second, an integrated framework is recommended for policy making in this area. Lastly, the authors recommend that an internet-based repository should be developed, keeping all the ideas, databases, best practices, dashboard and real-time statistical data.

As the COVID-19 is a relatively recent phenomenon, such a comprehensive review does not exist in the extant literature to the best of the authors’ knowledge. The review is rapidly emerging literature on smart technology use during the current COVID-19 pandemic.

This article aims to map the expectations of manufacturing companies towards suppliers in terms of implementing improvement activities. The article poses two research questions: RQ1: What kind of improvement of activities do the surveyed producers expect from their suppliers? RQ2: Do factors such as size, capital or implemented systems influence different assessments of the analyzed requirements toward suppliers?

The Computer Assisted Telephone Interview (CATI) technique was used to collect data. The sample consists of 150 producers (employing over 50 people) who were suppliers for enterprises from the automotive, electromechanical and chemical sectors operating in the Polish business-to-business (B2B) market. We analyzed 11 improvement activities, while their correlation structure was examined by exploratory factor analysis.

We have identified three latent factors – risk reduction, product innovation and increasing efficiency – which summarize the main expectations of manufacturing companies towards suppliers. Expectations for these factors are independent of the implemented management system, although the analysis showed higher expectations for product innovation in organizations with the implementation of Kaizen.

The article fills the research gap in the literature. The research results presented in the literature so far have focused on the expectations of enterprises towards suppliers in terms of meeting the criteria for their initial and periodic assessment. The research gap in the article is the result of empirical research presenting the expectations of manufacturers towards suppliers in terms of improving their processes. Based on the findings of the presented study, development trends and implications for managers responsible for purchasing processes and relationships with suppliers can be determined.

While existing research explores the impact of audit market competition on audit fees and audit quality, there is limited investigation into how competition in the audit market influences auditors' writing style. This study examines the relationship between audit market competition and the readability of audit reports in Iran, where competition is particularly intense, especially among private audit firms.

The sample comprises 1,050 firm-year observations in Iran from 2012 to 2018. Readability measures, including the Fog index, Flesch-Reading-Ease (FRE) and Simple Measure of Gobbledygook (SMOG), are employed to assess the readability of auditors' reports. The Herfindahl–Hirschman Index (HHI) is utilized to measure audit market competition, with lower index values indicating higher auditor competition. The concentration measure is multiplied by −1 to obtain the competition measure (AudComp). Alternative readability measures, such as the Flesch–Kincaid (FK) and Automated Readability Index (ARI) are used in additional robustness tests. Data on textual features of audit reports, auditor characteristics and other control variables are manually collected from annual reports of firms listed on the Tehran Stock Exchange (TSE).

The regression analysis results indicate a significant and positive association between audit market competition and audit report readability. Furthermore, a stronger positive and significant association is observed among private audit firms, where competition is more intense compared to state audit firms. These findings remain robust when using alternative readability measures and other sensitivity checks. Additional analysis reveals that the positive effect of competition on audit report readability is more pronounced in situations where the auditor remains unchanged and the audit market size is small.

This paper expands the existing literature by examining the impact of audit market competition on audit report readability. It focuses on a unique audit market (Iran), where competition among audit firms is more intense than in developed countries due to the liberalization of the Iranian audit market in 2001 and the establishment of numerous private audit firms.

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

This study examines accounting reform in the Sri Lankan public sector using an actor–network perspective. The study is particularly concerned with the role of the Institute of Chartered Accountants Sri Lanka (ICASL) in building networks of organisational actors in the diffusion of Sri Lankan Public Sector Accounting Standards (SLPSAS).

The empirical data draws on interviews with key actors to understand the role of ICASL in the diffusion of SLPSAS. Twenty-two semi-structured interviews were conducted with members of ICASL and senior public sector officers. The data were analysed based on the four stages underlying the translation process: problematisation, interessement, enrolment and mobilisation.

The data suggest that ICASL became a lead player in the diffusion of public sector accounting standards because of its superior technical capability. ICASL cultivated a way of thinking about accrual accounting by executing relational influence generated through professional knowledge, and connections with the government and public sector accountants.

Findings should be interpreted with caution; data are limited by the subjective interpretation of data. By concentrating on the role of ICASL, the role and influence of other key actors may be overlooked.

This study contributes to the literature on how innovations transform accounting practice through the lens of the ICASL. The result builds on evidence explaining why provincial governments and public sector governments were hesitant to adopt SLPSAS despite central government directives.

The reuse of timber building parts, when designing new buildings, has become a topic of increasing discussion as a proposed circular solution in support of sustainable development goals. Designers face the difficulty of identifying and applying different design strategies for reuse due to multiple definitions, which are used interchangeably. The purpose of this study is to propose a taxonomy to define the relationships between various concepts and practices that comprise the relevant strategies for reuse, notably design for disassembly (DfD) and design for adaptability (DfA).

Literature reviews were conducted based on research publications over the previous 12 years and located through the Web of Science and Scopus.

A taxonomy for the design process grounded on two strategies for reuse is presented: DfD and DfA. Based on previous work, the taxonomy aims to build a vocabulary of definitions in DfD and DfA to support other researchers and practitioners working in the field.

The research is limited to the design phase of timber-based buildings. It does not take into account the other phases of the construction process, neither other kind of construction methods.

The application of the taxonomy can facilitate communication between different actors and provide a way for building product manufacturers to demonstrate their reuse credentials, enabling them to produce and promote compliant products and thereby support design for reuse strategies.

This paper could contribute to a closer collaboration of all stakeholders involved in the building process since the very early phases of the conceptual design.

This paper contributes a comprehensive taxonomy to support the deployment of circular reuse strategies and assist designers and other stakeholders from the earliest of phases in the building’s life cycle. The proposed definition framework provided by the taxonomy resolves the longstanding lack of a supporting vocabulary for reuse and can be used as a reference for researchers and practitioners working with the DfD and DfA.

This paper aims at discovering the traditional techniques of Persian architecture for covering large-span spaces with a kind of ribbed vault titled “Karbandi”. This structure is generated by intersecting several arches with a harmonic stellar geometry. Preliminary studies show that span factor affects the structural form of karbandi and large-span cases, despite similar architectural forms, have different structural systems and specific construction methods. The main focus of this paper is how karbandi has been designed and built on large-spans. To answer this question, the configuration and construction of a large-span karbandi in Tabriz Bazaar were recognized.

Data collection of the research was initially done in three parallel directions through the archival study of restoration documents, direct observation of the corpus of the vaultings and interviews with the master mason of the Haj-Mohammad-Qoli Timche restoration team. Then by cross-referencing the gathered data, the construction process of the karbandi was simulated in Rhino 6 and Grasshoppers software and its BIM-M models were created in three levels of development: LOD300, LOD350 and LOD400. In the next step, the preliminary BIM-M models of the karbandi were presented to the interviewed mason and revised and completed based on his comments.

Analyzing the BIM models by reverse engineering, resulted in (1) Discovering a unique self-supporting masonry construction method applied for the erection of karbandi vaulting on large-spans. (2) Finding the effect of scale factor on the architectural and structural form of the karbandi vault. (3) Discovering the connection types of the karbandi vault based on the construction details.

Despite the wide applications of karbandi vaults throughout history, very little information of their construction techniques is available. The techniques have mostly been experientially and orally passed down from masters to apprentices and rarely been documented. The quest to design and construct a karbandi vault is therefore like solving a puzzle whose most important guide is historical cases. Due to the geometric complexity of karbandi and its ability to cover large-span spaces, solving the puzzle can lead to achieving some technical ideas for masonry cross-ribbed vaulting. A great riddle of the karbandi vaults is how to design and build them on a large span.

The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.

The study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.

Contrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.

This study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.

The findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.

The disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.