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The motivation to participate in crowdsourcing (CS) platforms is an emerging challenge. Although researchers and practitioners have focused on crowd motivation in the past, the results obtained through such practices have not been satisfactory. Researchers have left unexplored research areas related to CS pillars, such as the evolution of the crowd’s primary motivations, seekers applying effective policies and incentives, platform design challenges and addressing task complexity using the synchronicity of the crowd. Researchers are now more inclined to address these issues by focusing on sustaining the crowd’s motivation; however, sustaining the crowd’s motivation has many challenges.

To fill this gap, this study conducted a systematic literature review (SLR) to investigate and map the challenges and factors affecting sustained motivation during CS with the overcoming implications. Studies that satisfied the inclusion criteria were published between 2010 and 2021.

Important sustainable factors are extracted using the grounded theory that has sustained participation and the factors' cohesion leads to the identification of challenges that the pillars of CS face. Crowds being the most vital part of CS contests face the challenge of engagement. The results reported the factors that affect the crowd’s primary and post-intentions, perceived value of incentives and social and communal interaction. Seekers face the challenge of knowledge and understanding; the results identify the reason behind the crowd’s demotivation and the impact of theories and factors on the crowd's psychological needs which helped in sustaining participation. Similarly, the platforms face the challenge of being successful and demanding, the results identify the latest technologies, designs and features that seekers proclaim and need the platforms designer's attention. The identified task challenges are completion and achievement; the authors have identified the impact of trait of task and solving mechanisms that have sustained participation.

The study identifies, explores and summarizes the challenges on CS pillars researchers are facing now to sustain contributions by keeping participants motivated during online campaigns. Similarly, the study highlights the implication to overcome the challenges by identifying and prioritizing the areas concerning sustainability through the adoption of innovative methods or policies that can guarantee sustained participation.

This study aims to conduct a systematic literature review and bibliometric analysis on the topic of digital labour. The study also identifies the future research directions for the topic.

In total, 118 research papers were identified and reviewed from 11 established research databases and A*, A and B category journals from the ABDC journal list. The papers covered a timespan between 2006 and 2023. Bibliometric analysis was conducted to identify key research hotspots.

The emergent themes and associated sub-themes related to digital labour were identified from the literature. The paper found three significant themes that include digital labour platform, gig economy and productivity. This study also acts as a platform to initiate further research in this field for academicians, scholars, industry practitioners and policymakers. The future research scope in the topic is also presented.

The present study is unique in its nature as it approaches the topic of digital labour from all relevant perspectives.

This paper aims to quantitatively explore the trends and patterns of the existing literature in the gig economy.

Using a total of 1,707 documents retrieved from the Scopus and Web of Science databases, bibliometric analysis using R-Biblioshiny and VOSviewer software was performed to map the studies in the gig economy.

The paper provides information on the most productive authors, countries and journals, as well as the emerging themes in gig research. It highlights the most prolific authors, with a notable presence from the USA and the UK, which are also the countries with the most publications and citations. China has also emerged prominently, both in terms of the number of publications and its involvement in thematic clusters and trending topics. Through co-word analysis and thematic clustering, the study provides information about emerging themes in gig economy studies, such as labor, technology, management and precarity. The results provide insightful information for comprehending the effects of gig labor in the contemporary workforce.

This study provides a comprehensive overview of the scholarly literature related to the gig economy, exploring the key insights by highlighting the evolving trends in gig research.

By mapping thematic clusters, tracking research evolution and identifying trending topics, it provides a unique perspective on the field's development and emerging areas of focus. It serves as a valuable means for addressing the challenges and opportunities presented by the gig economy.

This pragmatic research paper aims to unravel the smart vision-based method (SVBM), an AI program to correlate the computer vision (recorded and live videos using mobile and embedded cameras) that aids in manual lifting human pose deduction, analysis and training in the construction sector.

Using a pragmatic approach combined with the literature review, this study discusses the SVBM. The research method includes a literature review followed by a pragmatic approach and lab validation of the acquired data. Adopting the practical approach, the authors of this article developed an SVBM, an AI program to correlate computer vision (recorded and live videos using mobile and embedded cameras).

Results show that SVBM observes the relevant events without additional attachments to the human body and compares them with the standard axis to identify abnormal postures using mobile and other cameras. Angles of critical nodal points are projected through human pose detection and calculating body part movement angles using a novel software program and mobile application. The SVBM demonstrates its ability to data capture and analysis in real-time and offline using videos recorded earlier and is validated for program coding and results repeatability.

Literature review methodology limitations include not keeping in phase with the most updated field knowledge. This limitation is offset by choosing the range for literature review within the last two decades. This literature review may not have captured all published articles because the restriction of database access and search was based only on English. Also, the authors may have omitted fruitful articles hiding in a less popular journal. These limitations are acknowledged. The critical limitation is that the trust, privacy and psychological issues are not addressed in SVBM, which is recognised. However, the benefits of SVBM naturally offset this limitation to being adopted practically.

The theoretical and practical implications include customised and individualistic prediction and preventing most posture-related hazardous behaviours before a critical injury happens. The theoretical implications include mimicking the human pose and lab-based analysis without attaching sensors that naturally alter the working poses. SVBM would help researchers develop more accurate data and theoretical models close to actuals.

By using SVBM, the possibility of early deduction and prevention of musculoskeletal disorders is high; the social implications include the benefits of being a healthier society and health concerned construction sector.

Human pose detection, especially joint angle calculation in a work environment, is crucial to early deduction of muscoloskeletal disorders. Conventional digital technology-based methods to detect pose flaws focus on location information from wearables and laboratory-controlled motion sensors. For the first time, this paper presents novel computer vision (recorded and live videos using mobile and embedded cameras) and digital image-related deep learning methods without attachment to the human body for manual handling pose deduction and analysis of angles, neckline and torso line in an actual construction work environment.

This study aims to examine the impact of the International Financial Reporting Standards (IFRS) mandate and differences in national institutional quality on the underpricing of Initial Public Offering (IPO) companies.

Multiple Difference-in-Differences (DiD) ordinary least squares estimations were conducted for 100 corporations listed on the Saudi Arabian stock market using country-level institutional quality data from 2005 to 2017.

IFRS requirements and improvements in institutional quality have a combined effect on minimizing IPO underpricing. The analysis of the combined impact of IFRS requirements and differences in transparency revealed that IPO vendors leave $5 on average for IPO investors to cash out post the IFRS mandate, compared to $29 previously. Thus, IFRS serves as a quality certification instrument that alleviates IPO investors’ ex ante uncertainties, even in nations with undeveloped institutions.

The findings may be beneficial to researchers and policymakers. The results suggest that institutional quality enhancements and obligatory IFRS implementation highlight IFRS’s synergistic influence on the IPO market. While European harmonization efforts drove the adoption of IFRS in Europe in 2005, Saudi Arabia’s adoption of IFRS is not being driven by such initiatives (Daske et al., 2008; Persakis and Iatridis 2017). In reality, when IFRS was officially imposed in Saudi Arabia in 2008, it, like many other emerging market nations, made considerable reforms to its formal institutions. However, research on the combined impact of IFRS and disparities in institutional quality in emerging IPO markets remains sparse. Emerging markets represent more than half of economies that use IFRS. Therefore, to the best of the authors’ knowledge, this study is the first to conduct an empirical investigation to identify this combined effect in emerging countries using the DiD analytical technique. Equity market legislators remain concerned regarding IPO underpricing, as it has a detrimental influence on economic growth (Bova and Pereira, 2012; Jamaani and Ahmed, 2021; Mehmood et al., 2021). Depending on the degree of information asymmetry in national stock markets, underpricing costs increase the cost of going public for entrepreneurs. Consequently, prospective private firms are discouraged from accessing equity financing through the stock markets. This is likely to impede private sector development plans, causing a negative effect on economic growth.

Emerging countries represent over 50% of the IFRS mandating economies. However, there is insufficient research on the combined effect of IFRS requirements and improvements in institutional quality in developing IPO markets. To the best of the authors’ knowledge, this study is the first empirical attempt to identify this combined effect in one of the largest developing countries. The results may aid academics and policymakers in better understanding the interaction between these two variables.

Digital labor platforms (DLPs) are transforming the nature of the work for an increasing number of workers, especially through extensively employing automated algorithms for performing managerial functions. In this novel working setting – characterized by algorithmic governance, and automatic matching, rewarding and punishing mechanisms – gig-workers play an essential role in providing on-demand services for final customers. Since gig-workers’ continued participation is crucial for sustainable service delivery in platform contexts, this study aims to identify and examine the antecedents of their working outcomes, including burnout and engagement.

We suggested a theoretical framework, grounded in the job demands-resources heuristic model to investigate how the interplay of job demands and resources, resulting from working in DLPs, explains gig-workers’ engagement and burnout. We further empirically tested the proposed model to understand how DLPs' working conditions, in particular their algorithmic management, impact gig-working outcomes.

Our findings indicate that job resources – algorithmic compensation, work autonomy and information sharing– have significant positive effects on gig-workers’ engagement. Furthermore, our results demonstrate that job insecurity, unsupportive algorithmic interaction (UAI) and algorithmic injustice significantly contribute to gig-workers’ burnout. Notably, we found that job resources substantially, but differently, moderate the relationship between job demands and gig-workers’ burnout.

This study contributes a theoretically accurate and empirically grounded understanding of two clusters of conditions – job demands and resources– as a result of algorithmic management practice in DLPs. We developed nuanced insights into how such conditions are evaluated by gig-workers and shape their engagement or burnout in DLP emerging work settings. We further uncovered that in gig-working context, resources do not similarly buffer against the negative effects of job demands.

The purpose of this study is to examine the relationship between pollutant emissions, financial development and IFRS in developed and developing countries between 1998 and 2022.

Data were obtained from World Development Indicators and World Governance Indicators of the World Bank.

Using FGLS and GMM estimators, the results provide evidence that financial development has a significant positive impact on a variety of pollutant emissions. However, this positive impact is moderated by IFRS for the overall sample and country income groups.

Governments and regulatory organizations should support companies’ investments in clean energy and technologies to slow down environmental degradation. Tax credits and subsidies may be helpful to achieve this goal. Also, governments may encourage companies to cooperate with universities and research institutions to develop environment-friendly production and distribution methods to reduce pollution. Although stakeholders may obtain information about environmental issues in financial statements that are prepared in accordance with IFRS, there is a need for standardization of their contents.

Greenhouse gases are major contributors to climate change and global warming. In addition to private costs borne by producers, the production and consumption of products have social costs arising from pollution that affects air, water, and soil. Pollution adversely affects people's physiological and psychological health, which decreases labor productivity, thereby leading to a decrease in economic growth.

According to the author’s knowledge, this is the first study that examines the impact of IFRS on the relationship between financial development and pollutant emissions.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

Governments in developing countries seeking to meet their infrastructure backlog are increasingly turning to public–private partnerships (PPP) due to a lack of public funds. However, while there are factors which drive the current uptake of projects, there are challenges with attracting private finance, and it is not clear what incentives can be used to attract more private participation, especially in sub-Saharan Africa (SSA). Therefore, this study aims to examine challenges, drivers and incentives that affect private participation in PPP projects in Zambia.

The study used a qualitative approach with semi-structured interviews with participants who had first-hand experience working on the administration of PPP projects. The participants were predominantly from the public sector, and so the results are largely a public sector perspective on the matter.

The findings show that bureaucracy and a poor business environment emanating from poor policies, long procedures and a poor economic environment are the main challenges affecting PPP projects. The current demand for the projects is being driven by a stable business and economic environment while incentives include enhancing the business environment by improving procedures and policies.

The study contributes to extant literature by proposing an overarching theory about the challenges affecting the implementation of PPP projects in Zambia, in particular, and in SSA, in general. The results show areas where governments and government agencies responsible for PPP projects can focus attention to promote private participation.

This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses.

The statistical population consists of 1,309 firm-year observations from 2014 to 2020. The research hypothesis is tested using statistical methods, including multivariate, least-squares and fixed-effects regression.

The results demonstrate a negative and significant relationship between intellectual capital, social capital and internal control weaknesses. The study also finds that increased intellectual and social capital quality improves human resource utilization, control mechanism, creativity and firm performance. The results also show that intellectual capital and social capital enhancement will reduce internal control weaknesses in the upcoming years.

This paper is the pioneer study on the relationship between intellectual capital and social capital and internal control weaknesses in Iran, carried out separately and in exploratory factor analysis. This paper considers intellectual capital components for theoretical factor analysis, including human capital, structural capital and customer capital. Internal control weakness is assessed based on financial, non-financial and information technology (IT) weaknesses.