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The purpose of this paper is to explore how hierarchical accountability can be enacted and accounting control systems mobilized in a way that promotes a sense of felt responsibility.

The paper draws on interviews, shadowing and observations to explore the implementation of a strategy for “increasing accountability” in a Norwegian Oil Company. The case provided an opportunity to explore the dynamics of hierarchical accountability and felt responsibility, and in particular Roberts (2009) concept of “intelligent accountability”, in an empirical context.

The case study explores how the strategy of increasing accountability at OilCo was enacted around three operational issues; the control of costs, roles and relationships in the complex matrix structure, and the operation of the management system. It traces how the long history of Beyond Budgeting practices and philosophy in OilCo resulted both in an explicit recognition of the incompleteness of accounting numbers, and trust-based practices which avoided many of the dysfunctional individual and organizational effects typically associated with the exercise of hierarchical control.

The paper explores empirically how OilCo’s embrace of Beyond Budgeting practices and philosophy had created the conditions under which a more intelligent form of accountability could emerge. As a European case study, it calls into question the Anglo-American tradition of accounting research which suggests that externally imposed accountability within a hierarchy mitigates against employees’ felt responsibility.

The digitalization of archival management has rapidly developed with the maturation of digital technology. With data's exponential growth, archival resources have transitioned from single modalities, such as text, images, audio and video, to integrated multimodal forms. This paper identifies key trends, gaps and areas of focus in the field. Furthermore, it proposes a theoretical organizational framework based on deep learning to address the challenges of managing archives in the era of big data.

Via a comprehensive systematic literature review, the authors investigate the field of multimodal archive resource organization and the application of deep learning techniques in archive organization. A systematic search and filtering process is conducted to identify relevant articles, which are then summarized, discussed and analyzed to provide a comprehensive understanding of existing literature.

The authors' findings reveal that most research on multimodal archive resources predominantly focuses on aspects related to storage, management and retrieval. Furthermore, the utilization of deep learning techniques in image archive retrieval is increasing, highlighting their potential for enhancing image archive organization practices; however, practical research and implementation remain scarce. The review also underscores gaps in the literature, emphasizing the need for more practical case studies and the application of theoretical concepts in real-world scenarios. In response to these insights, the authors' study proposes an innovative deep learning-based organizational framework. This proposed framework is designed to navigate the complexities inherent in managing multimodal archive resources, representing a significant stride toward more efficient and effective archival practices.

This study comprehensively reviews the existing literature on multimodal archive resources organization. Additionally, a theoretical organizational framework based on deep learning is proposed, offering a novel perspective and solution for further advancements in the field. These insights contribute theoretically and practically, providing valuable knowledge for researchers, practitioners and archivists involved in organizing multimodal archive resources.

The compliance checking of Building Information Modeling (BIM) models is crucial throughout the lifecycle of construction. The increasing amount and complexity of information carried by BIM models have made compliance checking more challenging, and manual methods are prone to errors. Therefore, this study aims to propose an integrative conceptual framework for automated compliance checking of BIM models, allowing for the identification of errors within BIM models.

This study first analyzed the typical building standards in the field of architecture and fire protection, and then the ontology of these elements is developed. Based on this, a building standard corpus is built, and deep learning models are trained to automatically label the building standard texts. The Neo4j is utilized for knowledge graph construction and storage, and a data extraction method based on the Dynamo is designed to obtain checking data files. After that, a matching algorithm is devised to express the logical rules of knowledge graph triples, resulting in automated compliance checking for BIM models.

Case validation results showed that this theoretical framework can achieve the automatic construction of domain knowledge graphs and automatic checking of BIM model compliance. Compared with traditional methods, this method has a higher degree of automation and portability.

This study introduces knowledge graphs and natural language processing technology into the field of BIM model checking and completes the automated process of constructing domain knowledge graphs and checking BIM model data. The validation of its functionality and usability through two case studies on a self-developed BIM checking platform.

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.

Little is known about what emotionally un(intelligent) CEOs really say to their close collaborators within the boardroom. Would the rhetoric content differ between an emotionally intelligent and an emotionally unintelligent CEO, especially during a crisis? This chapter aims to answer this question.

40 CEOs of large corporations were asked to deliver a verbal address to their board members in reaction to a vignette describing a critical situation for the company. Participants were provided with the Schutte self-report emotional intelligence (EI) test. The verbal content of CEOs' closed-door discourses was analyzed using Cognitive-Discursive Analysis (CDA) and, subsequently, Geometric Data Analysis (GDA).

The results revealed that CEOs with low EI tend to evoke unpleasant emotions, talk about competition, and often blame some – or all – of the board members for their (poor) actions in comparison to CEOs with high or medium EI. In contrast, CEOs with high EI tend to use terms in relation to decision or realization and appear to be more cooperative than those with lower EI and were also ready to make decisions on behalf of team.

Previous research has mainly focused on CEOs' public speeches. But the content of CEOs' speeches within the boardroom might noticeably differ from what they would say in a public address. The results of our exploratory study can serve CEOs as a basis toward improving their closed-door rhetoric during a crisis.

It would be interesting to enlarge the size of our population in order to strengthen our statistical analyses as well as explore other cultural and linguistic environments and other channels through which emotions can be expressed (e.g., human face, gesture, vocal tone).

Currently, the Tang tomb mural cultural relic resources are presented in a multi-source and heterogeneous manner, with a lack of effective organization and sharing between resources. Therefore, this study aims to propose a multidimensional knowledge discovery solution for Tang tomb mural cultural relic resources.

Taking the Tang tomb murals collected by the Shaanxi History Museum as an example, based on clarifying the relevant concepts of Tang tomb mural resources and considering both dynamic and static dimensions, a top-down approach was adopted to first construct an ontology model of Tang tomb mural type cultural relics resources. Then, the actual case data was imported into the Neo4J graph database according to the defined pattern hierarchy to complete the static organization of knowledge, and presented in a multimodal form in knowledge reasoning and retrieval. In addition, geographic information system (GIS) technology is used to dynamically display the spatiotemporal distribution of Tang tomb mural resources, and the distribution trend is analysed from a digital humanistic perspective.

The multi-dimensional knowledge discovery of Tang tomb mural cultural relics resources can help establish the correlation and spatiotemporal relationship between resources, providing support for semantic retrieval and navigation, knowledge discovery and visualization and so on.

This study takes the murals in the collection of the Shaanxi History Museum as an example, revealing potential knowledge associations in a static and intelligent way, achieving knowledge discovery and management of Tang tomb murals, and dynamically presents the spatial distribution of Tang tomb murals through GIS technology, meeting the knowledge presentation needs of different users and opening up new ideas for the study of Tang tomb murals.

This paper aims to discuss the process of building a 24×7 reference platform for facilitating the farmers with the easy access of information at any time from any location. It takes the text string as input and process it to respond with the desired result to the user.

An interactive Web-based chatbot named as AgriRef was developed using free version of Dialogflow. The intents were defined based on the conversation flow diagram. Furthermore, the application was integrated with website on local server and telegram application.

With this chatbot application, the farmers will able to get answers of their queries. It provides the human-like conversational interface to the farmers. It will also be useful for librarians of agricultural libraries to save time in answering common queries.

This paper describes the various steps involved in developing the chatbot application using Dialogflow.

Technology-enabled business-to-business (B2B) services contribute the largest share to GDP growth and are fundamental for an economy’s value creation. This article aims to identify key service- and digital technology-driven B2B innovation modes and proposes a research agenda for further exploration.

This conceptual paper adopts a techno-demarcation view on service innovation, encompassing three core dimensions: service offering (the service product, or the “what”), service process (the “how”) and service ecosystem (the “who/for whom”). It delineates the implications of three digital technologies – the internet-of-things (IoT), intelligent automation (IA) and digital platforms – for service innovation across these core dimensions in B2B markets.

Digital technology has immense potential ramifications for value creation by reshaping all three core dimensions of service innovation. Specifically, IoT can transform physical resources into reconfigurable service products, IA can augment and automate a rapidly expanding array of service processes, while digital platforms provide the technical and organizational infrastructure for the integration of resources and stakeholders within service ecosystems.

This study suggests an agenda with six themes for further research, each linked to one or more of the three service innovation dimensions. They are (1) new recurring revenue models, (2) service innovation in the metaverse, (3) scaling up service innovations, (4) ecosystem innovations, (5) power dependency and lock-in effects and (6) security and responsibility in digital domains.

In the COVID-19 era, sign language (SL) translation has gained attention in online learning, which evaluates the physical gestures of each student and bridges the communication gap between dysphonia and hearing people. The purpose of this paper is to devote the alignment between SL sequence and nature language sequence with high translation performance.

SL can be characterized as joint/bone location information in two-dimensional space over time, forming skeleton sequences. To encode joint, bone and their motion information, we propose a multistream hierarchy network (MHN) along with a vocab prediction network (VPN) and a joint network (JN) with the recurrent neural network transducer. The JN is used to concatenate the sequences encoded by the MHN and VPN and learn their sequence alignments.

We verify the effectiveness of the proposed approach and provide experimental results on three large-scale datasets, which show that translation accuracy is 94.96, 54.52, and 92.88 per cent, and the inference time is 18 and 1.7 times faster than listen-attend-spell network (LAS) and visual hierarchy to lexical sequence network (H2SNet) , respectively.

In this paper, we propose a novel framework that can fuse multimodal input (i.e. joint, bone and their motion stream) and align input streams with nature language. Moreover, the provided framework is improved by the different properties of MHN, VPN and JN. Experimental results on the three datasets demonstrate that our approaches outperform the state-of-the-art methods in terms of translation accuracy and speed.