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The present study aims to investigate the impact of internal control effectiveness on supply chain management efficiency (SCME) and capital allocation efficiency for companies listed in the Tehran Stock Exchange (TSE). In addition, it investigates the mediating role of supply chain management efficiency in the relationship between internal controls and capital allocation efficiency.

The data about 191 companies in 2014–2022 were examined. The sales per inventory ratio was used to calculate SCME. The present study also applied the Generalized Method of Moments (GMM) for endogeneity concerns.

The results showed that internal control effectiveness has a significant positive effect on SCME. Moreover, internal control effectiveness and SCME significantly positively affect capital allocation efficiency. SCME has a mediating role in the relationship between internal control effectiveness and capital allocation efficiency. These findings remained robust even after several robustness tests. In addition, this study tested the results' robustness by dividing data into the pre-COVID-19 and post-COVID-19 years. The previous results were also confirmed according to the robustness test of COVID-19.

Challenges in the supply chain often hinder capital allocation efficiency. In addition, enterprises should try to establish strong internal controls to ensure SCME. Therefore, the relationship between internal control effectiveness, SCME and capital allocation efficiency is complex and underscores the importance of robust internal controls in optimizing resource allocation within organizations. Interestingly, this topic has not been extensively researched in accounting and business research, and there is a lack of empirical evidence on these effects. Consequently, this study aims to fill the gap and identify potential opportunities for new research directions.

This study aims to provide a qualitative framework for satisfactory sustainable education for international accounting students using a meta-synthetic approach.

To determine the components and indicators of satisfactory sustainable education for international accounting students, a meta-synthesis allows for the attainment of the objectives of study. In the first phase of study, international related literature was reviewed (n = 2,176). After several screenings for measuring the quality of the related literature including Critical Appraisals Skills Program (CASP), the total number of selected papers was 48, and 2,128 were excluded.

The present research proposed a comprehensive conceptual model for sustainable education and international accounting students’ satisfaction, with seven components and 63 indicators. To assess the credibility of phases, the indicators were presented to five experts independently. The reliability of the proposed conceptual model was tested using Cohen’s Kappa coefficient and analyzed in SPSS. Kappa’s coefficient showed that the agreement level was high and the reliability was high too.

Sustainable education and student satisfaction are crucial for maintaining a competitive international education market. There are ongoing debates about accounting education, particularly accreditation challenges and the need for clear regulations on academic interaction with practice. Accounting education has also been criticized for being outdated, promoting surface-level learning and neglecting the development of broader skills in university graduates. Therefore, it is important to understand sustainable education for international accounting students. The present study aims to identify the aspects of accounting educational services that international accounting students perceive important for increasing satisfaction. This research provides empirical evidence and suggests potential avenues for future research in other countries.

The purpose of this study is twofold: first, to identify the categories of artificial intelligence (AI) chatbot service failures in frontline, and second, to examine the effect of the intensity of AI emotion exhibited on the effectiveness of the chatbots’ autonomous service recovery process.

We adopt a mixed-methods research approach, starting with a qualitative research, the purpose of which is to identify specific categories of AI chatbot service failures. In the second stage, we conduct experiments to investigate the impact of AI chatbot service failures on consumers’ psychological perceptions, with a focus on the moderating influence of chatbot’s emotional expression. This sequential approach enabled us to incorporate both qualitative and quantitative aspects for a comprehensive research perspective.

The results suggest that, from the analysis of interview data, AI chatbot service failures mainly include four categories: failure to understand, failure to personalize, lack of competence, and lack of assurance. The results also reveal that AI chatbot service failures positively affect dehumanization and increase customers’ perceptions of service failure severity. However, AI chatbots can autonomously remedy service failures through moderate AI emotion. An interesting golden zone of AI’s emotional expression in chatbot service failures was discovered, indicating that extremely weak or strong intensity of AI’s emotional expression can be counterproductive.

This study contributes to the burgeoning AI literature by identifying four types of AI service failure, developing dehumanization theory in the context of smart services, and demonstrating the nonlinear effects of AI emotion. The findings also offer valuable insights for organizations that rely on AI chatbots in terms of designing chatbots that effectively address and remediate service failures.

This study aims to analyze the distribution of novelty among scholarly papers in the field of library and information science (LIS) in China. Specifically, this study explores the distribution of novelty of papers in various journals, research topics and different periods. It is possible to understand the characteristics of LIS research in China and what factors have influenced it.

This paper collects articles published in Chinese library science journals indexed by the Chinese Social Sciences Citation Index from 2000 to 2022. The BERTopic model is used based on abstracts of the papers and to obtain the topic of each paper. Based on the combination innovation theory of reference pairs cited by focal papers, novelty scores of all papers are calculated. Next, this paper analyzes the novelty of papers under different topics. Finally, this paper analyzes the differences in author collaboration patterns across various topics, aiming to explain how these differences relate to the novelty of papers from a collaborative perspective.

This study shows that archival research topics have lower novelty than papers on journal evaluation and patent technology in Chinese LIS. Research papers in this field are gradually becoming more novel over time. Papers on different topics and with varying degrees of novelty exhibit distinct author collaboration patterns, with low-novelty topics more frequently featuring solo authorship, while high-novelty topics tend to involve a higher percentage of inter-institutional collaboration.

This study investigates the novelty characteristics of research papers on different topics in the field of LIS in China. The authors’ contribution includes visualizing research hotspots and trends in the field and analyzing authors’ collaboration patterns at the level of research topics, thereby providing new perspectives on the factors affecting the novelty of these papers.

The current academic publishing model, in which researchers rely significantly on multinational publishing companies to disseminate their work, has implications for knowledge enterprise both in terms of knowledge production and distribution. This study aims to provide a critical reflection on the academic publishing model and how it works, particularly in light of the rise of open access publishing and the growing analytics focus of publishing companies and discusses the impact on knowledge equity.

This exploratory essay offers a critical analysis of the impact of the current academic publishing model on research practices. The discussion provides a foundation for the argument that knowledge equity is essential to social justice.

To effectively fulfil the transformative aims of the interdisciplinary research community within social and environmental accounting, it is imperative to establish equitable access to published research.

This essay opens space for discussion of the current publishing model, given its dominance of the knowledge enterprise. It outlines some of the implications of this model for knowledge equity and suggests strategies for fostering a more inclusive and accessible dissemination of scholarly work.

This study builds on previous discussion of an important area for both academics and academic journals – the issue of reviewers inappropriately asking for (or “coercing”) citation of their own work. That situation creates an opportunity for (hopefully a small number of) academics to engage in unethical behaviour, often with the goal of increasing their citation count. This study aims to draw attention to this often-overlooked issue, critically considering potential reviewer motivations and offering possible remedies.

This study reviews literature and critically discusses this issue, offering a typology for coercive citation suggestions and sharing previously unpublished commentary from Editors of leading journals.

This study provides a typology of reviewer motivations for coercing citations, suggests potential remedies and considers the positive and negative impacts of these suggestions.

This study identifies an area known from multiple discussions to be important to academics and Editors, where many want changes in journals’ practices. In response, this study provides recommendations for easy changes that would decrease the opportunity for unethical behaviour by reviewers and also, for some journals, improve the quality of reviews.

This study aims to analyze the adoption of open access (OA) publishing in social sciences within central universities in India, focusing on various aspects such as the growth of OA literature, the use of different OA routes and collaboration patterns in OA publications.

Ten central universities were selected based on their rankings in the National Institute Ranking Framework 2022. Data on OA publishing in social sciences were collected from the Social Science Citation Index of the Web of Science (WoS) database using the advanced search query “(CU=India OR AD=India) AND PY=(2003–2022) NOT PY=(2023).” Data analysis was conducted using MS Excel (v16.0), BibExcel (version 2017), Biblioshiny (version 4.1.2) and Google Open Refine (version 3.7).

The study found that 30.40% of total publications were OA, with BHU as leading institute in OA publishing. OA publishing in social sciences saw a consistent increase, peaking in 2022 with 209 publications. “Sustainability” and “Plos One” were among the top ten journals, with 103 and 34 OA papers, respectively. OA publications had a higher mean citation rate than closed access publications. Collaboration with seven and nine authors had higher mean citation rates, while six-author collaborations were lower. Indian researchers received the most citations collaborating with the USA, UK and Australia. The Netherlands and Saudi Arabia received the fewer citations, when collaborating with Indian authors.

The study’s main limitation is its reliance on WoS data, excluding many OA publications from smaller or specialized journals. Additionally, the focus on high-ranked central universities may not represent the entire academic landscape, as OA publishing patterns vary across other institutions and disciplines.

The study’s findings suggest that advancing OA publishing in social sciences at Indian universities requires raising awareness of OA concepts, enhancing institutional support and policies and informing researchers about funding opportunities. Emphasizing Gold OA and funding publication fees can broaden access to research. Universities with low OA ratios should adopt similar policies, mandate public research deposits and develop technical infrastructure. Encouraging multi-author collaborations can boost research impact and citation rates. Insights from the study can help institutions and policymakers shape effective OA strategies, enhancing the visibility and impact of social science research.

This is the first study analyzing the adoption of OA in the field of social sciences in high-ranked central universities in India. It has implications for promoting OA and increasing accessibility to research outputs. Universities with higher OA ratios can lead in this regard and encourage others to adopt similar practices for overall OA growth.

This study aims to find the dynamic performance parameters of the journal bearing with micro geometries patterning the arc (crescent) shape textures provided in three specific regions of the journal bearing: the full, the second half and the increasing pressure region. The dynamic behavior of textured journal bearings has been analyzed by computing dynamic parameters and linear and non-linear trajectories.

The lubricant flows between the bearing and journal surface are governed by Reynold’s equation, which has been solved by finite the element method. The dynamic performance parameters such as stiffness, damping, threshold speed, critical mass and whirl frequency ratio are examined under various operating conditions by considering various ranges of eccentricity ratios and texture depths. Linear and non-linear equations of motion have been solved with Ranga–Kutta method to get journal motion trajectories. Also, the impact of adding aluminum oxide and copper oxide nanoparticles to the base lubricant in combination with arc-shaped textures is analyzed to further see any enhancement in the performance parameters.

The findings demonstrated that direct stiffness and damping parameters increased to their maximum level with six textures in the pressure-increasing region when compared with the untextured surface. Also, nanoparticle additives showed improvements above the highest value attained with no inclusion of additives in the same region or quantity of textures.

Engineers may design bearings with improved stability and overall performance if they understand how texture form impacts dynamic properties.

This study examines the patterns of international diversity in collaborative research published in highly ranked accounting journals.

We examine four types of collaborations: regional, inter-regional, European national and European international. The empirical study is based on 4,033 articles published in 13 journals between 2010 and 2019. Social network analyses were carried out for the inter-regional and the European international collaborations.

The broad analysis of the regional and inter-regional collaborations reveals not only significant differences between the non-North American journals and the North American but also important dissimilarities among the non-North American journals. The analysis of the European collaborations reveals significant differences between the journals where the UK institutions play a significant role in leading a network of European researchers and the journals where the Dutch and/or German institutions also play a significant role in another network as European leaders in terms of research.

Although it reveals the patterns of internationalization of the highly ranked accounting journals, and offers some insights regarding why such patterns exist, it does not assess co-authorship networks with regard to the authors' orientation in terms of methods and research topics. We acknowledge that the networks amongst authors should also be influenced by the specific PhD-granting institutions. However, we let the data speak to these points, showing how journals differ in publication patterns. Not all highly ranked journals in accounting have the same networks and patterns of co-authorship. Another limitation pertains to the limited aspect of diversity it focuses on, that of geographical diversity. Furthermore, our analyses do not speak directly to the nationalities of the authors, but to the country in which the publication was granted at the time of the paper's publication.

Our findings show that the patterns of international diversity in all the types of collaborations under examination in the highly ranked accounting journals vary across different groups of journals. The “North-American or North-American inspired journals” (Guthrie et al., 2019, p. 12) have the highest level of geographical concentration and the North American universities/institutions contribute with the majority of the papers. The “non-North American journals” – the leading journals for critical, interpretive and interdisciplinary approaches (Hussain et al., 2020) and those which are more acceptive of these latter approaches – have a lower level of geographic concentration of the papers and there is a broader set of regions and countries involved, including North American countries, the UK and two Continental European countries (Germany and the Netherlands).

Our study shows empirically that the patterns of international diversity in all the types of collaborations under examination in the highly ranked accounting journals vary across different groups of journals, revealing not only significant differences between the North American and non-North American journals in accounting, but also showcasing how the non-North American journals present a lot more heterogeneity. We also believe the analysis of the European case is a noteworthy contribution of this study given existing accounting literature fails in acknowledging European diversity.

This study was designed to discover the readiness of the higher education commission (HEC)-recognized journals of Pakistan in terms of human, financial and technological resources, technical expertise, institutional support, availability of open access (OA) policy, availability of guidance and training, willingness, motivation and so on for OA journal publishing and to expose the challenges in OA journal publishing.

A quantitative research approach was used and a structured questionnaire was developed to meet the objectives of this study. A survey method was used to collect data from the editors of all 329 HEC-recognized journals in Pakistan.

The respondents of all the HEC-recognized journals of Pakistan are neutral and are not of the view that they have sufficient financial, human, technological/infrastructural resources and technical expertise to continue/initiate an OA journal publishing. ‘No academic reward’; and ‘no monetary reward for the editorial staff’ are both enormous challenges for OA journal publishing. The perceived challenges of OA have a negative impact on readiness for OA publishing. The readiness level of the respondents of the OA journals is higher as compared to the readiness level of the respondents of non-OA journals.

This study covered the lists of HEC-recognized journals of 2019. More studies may be conducted based on updated lists of HEC-recognized journals. Qualitative studies may also be conducted to discover the readiness of the HEC-recognized journals of Pakistan for OA journal publishing.

This study is the first comprehensive study on this phenomenon and is an effort to fill this gap to invigorate scholarly literature. It may attract the attention of policymakers, funding bodies, parent institutions of the journals and the HEC regarding the readiness of journals in terms of financial, human, technological/infrastructural resources, technical expertise of the journals and challenges of journals to prompt the OA journal publishing paradigm.