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Academics and practitioners have long acknowledged the potential of multiagent systems (MAS) to automate and autonomize decision-making in logistics and supply chain networks. Despite the manifold promises of MAS, industry adoption is lagging behind, and the exact benefits of these systems remain unclear. This study aims to fill this knowledge gap by analyzing 11 specific MAS use cases, highlighting their benefits, clarifying how they can help enhance logistics network resilience and identifying existing barriers.

A three-stage Delphi study was conducted with 18 industry experts. In the first round, these experts identified 11 use cases of MAS and their potential benefits, as well as any barriers that could hinder their adoption. In the second round, they assessed the identified use cases with regard to their potential to enhance logistics network resilience and improve organizational productivity. Furthermore, they estimated the complexity of MAS implementation. In the third round, the experts reassessed their evaluations in light of the evaluations of the other study participants.

This study proposes 11 specific MAS use cases and illustrates their potential for increasing logistics network resilience and enhancing organizational performance due to autonomous decision-making in informational processes. Furthermore, this study discusses important barriers for MAS, such as lack of standardization, insufficient technological maturity, soaring costs, complex change management and a lack of existing use cases. From a theoretical perspective, it is shown how MAS can contribute to resilience research in supply chain management.

The identification and assessment of diverse MAS use cases informs managers about the potential of this technology and the barriers that need to be overcome.

This study fills a gap in the literature by providing a thorough and up-to-date assessment of the potential of MAS for logistics and supply chain management. To the best of the authors’ knowledge, this is the first study to investigate the relevance of MAS for logistics network resilience using the Delphi method.

Purpose: This research investigates the effects of the coronavirus pandemic on Portuguese and Brazilian consumers’ vulnerability in contrasting age groups. It seeks to establish the relationship between fear of COVID-19 and the pandemic’s impact on customer’s vulnerability to help companies design strategies to cope with this new market context and be prepared to address these vulnerabilities in a future international health crisis.

Design/Methodology/Approach: This study employs a quantitative research method to assess the different impacts of the COVID-19 pandemic on consumer vulnerability. Based on Portuguese and Brazilian residents’ surveys, an age/country-segmented cross-cultural multi-group analysis was performed to understand the differences in vulnerability.

Findings: Outcomes proved how the pandemic aggravates distinctively the vulnerability dimensions of consumers living in Portugal and Brazil. Besides, results highlight significant differences in consumers’ vulnerability during the pandemic given their age group. A positive correlation between age and fear of COVID-19 was also verified.

Value: Results were obtained based on consumers’ perceptions and scores rather than postulated behaviors. The findings highlight the need for health prevention measures to avoid neglecting existing vulnerable groups, whilst verifying how COVID-19 has managed to proliferate consumers’ vulnerability. Suggestions are drawn for both firms and governments based on obtained results and existing literature. Exemplar business strategies to avoid these vulnerabilities are put forward and discussed. The potential business advantages of firms shaping their activity according to their customers’ current vulnerabilities, during international pandemics, are also pointed.

This paper aims to examine differential perceptions of lenders and investors on (1) the use, perceived usefulness, importance and adequacy of annual reports, (2) the importance of qualitative characteristics (QCs) and (3) the perceived impact of International Financial Reporting Standards (IFRS) on financial reporting quality (FRQ) in Sri Lanka.

A questionnaire survey study of practising professionals consisting of Sri Lankan investors (N = 214) and lenders (N = 235).

In relation to (1), lenders and investors rank three out of ten information sources ahead of the remaining seven: both include annual reports and personal knowledge. However, the highest average response for lenders is direct communication with clients, and for investors, it is stock market publications. Within annual reports, both decision-makers identify financial statements as the most useful part. Concerning (2), they both identified understandability as the most important QC followed by timeliness. Relevance ranked last, surprisingly. In relation to (3), both groups perceived that the new IFRS reporting environment improved the FRQ compared to the previous Sri Lanka Accounting Standards regime.

Ranking understandability as the most important QC in terms of decision usefulness contradicts IASB's categorisation. The authors provide empirical data on the perceived degree of success of adopting IFRS in a developing economy.

The authors design a decision-oriented (lending vs investing) and context-specific (IASB's financial reporting framework) questionnaire to examine the perceptions of key capital providers separately on the issues mentioned above in “Purpose” within a developing economy. The survey fits into two aspects of the decision-useful theory: useful to make what decisions and useful to whom.

The purpose of this paper is to develop an instrument to measure the influence of coronavirus (COVID-19) on international travellers’ behaviour.

Data were collected from 500 respondents in the Kingdom of Saudi Arabia to develop and validate a multi-item scale to measure international travel behaviour post-COVID-19. The initial pool of items was validated by using exploratory factor analysis. The first-order reflective and the assessment of hierarchical factor structure were done through structural equation modelling by using SmartPLS 3.

Findings revealed a hierarchical three-level scale for measuring international traveller’s behaviour. The first level consists of six sub-dimensions of 19 items. These six sub-dimensions can be used as a formative measure of three dimensions of general impact, attitude and preference and cleanliness and safety. These three dimensions form the third level for the meta construct of traveller’s behaviour.

The proposed scale will provide policymakers and managers with an improved understanding of the change in travellers’ behaviour due to the COVID-19 crisis or any future pandemic.

The scale can be used by the tourism and hospitality industry to access the impact of COVID-19 or any other future pandemic on traveller’s behaviour.

Since the outbreak of the novel COVID-19, almost all international travel has come to halt. A diverse measuring instrument to measure traveller’s behaviour is not available in extant literature. To the best of the authors’ knowledge, this study is the first of its kind which has developed and validated a scale for measuring traveller’s behaviour during and post COVID-19.

The purpose of this paper is to draw on concepts from the creative economy literature to present a proposal for conceptualizing the creative industries from the perspective of the ideas underlying the concepts of industrial districts and the triple helix. The analysis lays out the foundations with a review of the literature on the creative economy and builds upon them with the terminology of creative industries and industrial districts.

The analysis lays out the foundations with a review of the literature on the creative economy and builds upon them with the terminology of creative industries and industrial districts. A three-dimensional representation is developed, from a perspective in which the three dimensions comprise university, creative industries and government, combined with seven underlying factors that define the archetypal framework from the perspective of the creative economy of the region's handcrafts.

Working from the principal of an analysis of underlying factors, the paper presents an ethnographic study of the potentials and obstacles present in the handcrafts sector and delineates the work that remains to be done to enable construction of a creative economy.

A prominent possibility based on the ethnographic study of the potentials listed, the creative economy of the handicraft sector is underexplored in the Amazon. Based on the Amazon heritage of the people in the Alto Solimões region, future prospects such as establishment of guilds, clusters and internationalization of production in a tourism association represent sui generis potentials for the economic development of the Alto Solimões region of the Brazilian Amazon.

The purpose of this paper is to investigate how the mandatory shift from domestic standards to International Financial Reporting Standards (IFRS) in Europe affects the conservatism level of reported accounting earnings (i.e. conditional conservatism), with the objective of gaining insights that are relevant for standard setters, capital providers and other users of financial accounting information.

Various models have been used in the literature to capture conditional conservatism. In the main tests in this paper, the authors use the Basu’s (1997) earnings-return specification. The authors use a panel data methodology to carry out the paper.

In contrast to previous international research studies, it is found that conditional conservatism has increased after the mandatory adoption of IFRS in Europe in 2005, with this increase being dependent on the extent of the accounting changes involved in switching from domestic accounting standards to IFRS reporting.

These findings are expected to be particularly relevant to some countries which have not yet adopted IFRS, such as the USA, Japan, Columbia, etc., but have announced their intention to adopt IFRS and to regulators in different jurisdictions who are interested in the impact of IFRS conversion.

The research to date, based on a multi-country setting, consistently shows a significant decrease in conditional conservatism after adopting IFRS. Based on a sample of firms from the European Union over a long period, the authors provide novel evidence for potentially unintended consequences of IFRS adoption, finding an increase in conditional conservatism behavior.

The International Accounting Standards Board (IASB) has justified the simplification of International Financial Reporting Standards (IFRS) for small- and medium-sized enterprises (SMEs) in several ways, but no effective justification for this simplification has been made based on the information needs of users. This study aims to provide empirical evidence of the decision usefulness of IFRS for SMEs from a prominent user group of SME financial statements – the banks.

This study uses a mixed-method approach. First, a survey was conducted on commercial bank lending officers to assess the usefulness of different disclosure items included in the SME financial statements. Second, semi-structured interviews were conducted with commercial bank lending officers to gain an in-depth insight into the appropriateness and economic consequences of the requirements of IFRS for SMEs on their lending decisions.

The findings show that commercial bank lending officers did not consider all the disclosure requirements presented to them to be equally important. Hence, to facilitate the actual needs of the users’ decision usefulness, it is imperative that when given the opportunity, users participate in the development of accounting standards.

The findings of this study will be of interest to accounting regulators for evaluating the successful implementation of IFRS for SMEs and planning the next review of IFRS for SMEs. The IASB and SME Implementation Group are presently considering ways to increase user involvement for the next review of IFRS for SMEs, and the findings of this study signify the need for user involvement in the standard setting process.

Freight network planning and the application of distribution innovations are popular fields of research on sustainable urban logistics. However, considerable research on freight network design lacks a comprehensive consideration of the application of distribution innovations. This observation implies that sustainable urban freight research appears highly fragmented in topics of network design and distribution innovations. From the perspective of long-term planning, this situation possibly serves as a barrier to further promotion of sustainability. The objective of this paper is to analyze existing research gaps of literature to further promote the sustainability of urban logistics systems from a future perspective.

This paper employs a systematic literature review (SLR) method, which covers 164 papers and research works published in 2013–2018. The article corpus involved the innovative schemes of freight network design and the emerging delivery concepts in cities. Based on an analysis of articles' relevance, the most significant research contributions on both city logistics network design and exploitation of distribution innovations are detected.

This paper has found four research gaps in aspects of network design and distribution innovations. To respond to these gaps, we propose the research framework of sustainable and flexible future urban freight planning (SFFUFP) based on trends of city development, while discussing further research direction on urban freight planning.

The authors have found four research gaps in aspects of both urban freight network design and distribution innovations in which scholars could be encouraged to contribute. The research framework of SFFUFP can further promote sustainable urban logistics from a view of future management.

The Triple Helix model of academia, government and industry posits that the university can play an important role, even an entrepreneurial one, in innovation in increasingly knowledge-based societies (Etzkowitz and Leydesdorff, 2000). No longer the “ivory tower” universities are now moving toward an entrepreneurial paradigm. The purpose of this research effort is to examine how such a migration has been accomplished in Malta with a particular focus on the changing activities of its University.

This paper uses advanced bibliometric techniques to examine the scientific output of the University of Malta. Data were downloaded from Thomson Reuters Web of Science. These data were then processed using the software packages Bibexcel and VOSviewer to produce detailed maps of the scientific activity.

The results were that the University has greatly expanded its scientific footprint since its 2004 accession to the European Union (EU). International collaborations and highly cited papers have gone up significantly.

Only one country was examined in this effort, and further study should compare to Malta to other small EU countries. The findings suggest that while some might consider Malta’s progress modest in absolute terms, it has made significant strides from its prior-to-accession base.

The findings have been presented to the Malta Council for Science and Technology as evidence of the outcomes of their efforts.

Because Malta is the smallest member-state in the EU, little research has been done on its science base. However, the authors believe their findings could inform research efforts on other EU, and even non-EU, countries.