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The technological revolution is fundamentally changing our lifestyle, work, and communication. There is still no accurate information about the future of this great transformation, but one thing is quite clear: the speed of the transformations in terms of scale and complexity, like a storm, will go through all aspects of a society's life and change all the current paradigms. One of the expectations from the fourth industrial revolution will be the expansion of smart cities in accordance with sustainable development criteria. In order for a city to be truly smart and innovative, city officials must pay attention to elements such as renewable and clean energy such as the internet of things, smart networks, smart parking, and smart transportation. In another sense, there must be a balance between economy, environment, and society in order to build a strong, sustainable, and flexible smart city that will survive the test of time. Of course, based on the 7PS model, the dimensions of culture and education are very important and fundamental for high sustainability. Researchers and those involved in the implementation of smart cities have explained the main indicators to identify these cities, which include some of the following items: For example, smart building, environmental protection, smart garbage collection, digitization of all government affairs and administrative work, widespread use of smartphones and electronic devices, complete, convenient, and universal access to the internet, car sharing service and online taxi. Other important indicators include the intelligentization of the traffic system and urban planning, citizen participation, economic ecosystem, optimization in electricity, water and energy consumption, development of electric and electric public transportation fleet, quality control and management, and reduction of air pollution. In this chapter, the theory of i-Sustainability Plus and i-Comprehensive Strategic Urban Plan is introduced as the beating heart of the ubiquitous blue-green smart city design. In such urban areas, it is all about the combination of real life, virtual reality, and in addition the future of clean technologies. In general, it can be said that sustainable smart cities are a solution to combat the challenges of urbanization.

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for the main task of auditing local governments at the provincial, regency and municipal levels. Meanwhile, the LGIAs are also a spearhead in identifying and analysing errors, irregularities and fraudulent actions in the finance and development of local government.

The exploratory case study methodology was used, gathering insights from 18 individuals through interviews. In addition, the authors use a critical perspective of the LGIAs’ behaviours in enhancing their capabilities in compliance with the regulations. Moreover, the authors discuss the low motivation of LGIAs in terms of achievement in knowledge acquisition, a mechanistic curriculum creating a climate of low spirit, mental models in rooted ordinariness and behavioural anxiety in hierarchical systems of expertise.

This paper infers that the LGIAs reflect inertia in terms of capabilities because its curriculum, environment and organisation have pervasively changed the culture of the work environment. Consequently, although immorally convenient and practical, the LGIAs work with professional discipline and expedient behaviours. In addition, the LGIAs behave performativity, presenting task performances with undynamic capabilities. Lastly, these behaviours imply the need to enhance the LGIAs’ dynamic capabilities by structuring local governments’ adaptive environment. Hence, this adaptive environment, in turn, could facilitate LGIAs’ further being in high spirits in enhancing knowledge-based expertise.

This study firstly implies that the research findings indicate the need for environmental-, organisational- and curriculum-made transformations to change the capabilities and competencies of LGIAs in the future, facilitating them to increase assimilation-learning abilities. Furthermore, the research shows that mental models dominate LGIAs, resulting in low spirits and reluctance to develop their dynamic capabilities. The paper recommends creating a work culture where anxiety is not dominant and changing the flexibility of the professional structure for LGIAs so that they can be promoted from functional to structural officers.

LGIAs work in a cultural environment that is always structured to fulfil what the regulations require. So, this study’s first novelty is that it underlines the ordinary job practices of LGIAs and the low incentives to enhance their dynamic capabilities. Secondly, it is highlighted that the institution’s auspices do not facilitate LGIAs to advance their dynamic capabilities because of the static competency-based development curriculum. Thirdly, the research shows that the LGIAs are a civil apparatus whose employment system in Indonesia implies a no-dismissal culture and halo effect in measuring performance.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

The purpose of this paper is to explore the impact and mechanism of WeChat public platforms articles (abbreviated as WPP) on blood donation behavior using data of WPPA and donation behavior data.

This paper uses multiple linear regression methods, web crawlers and natural language processing technology. It first quantifies the impact of WPP published articles on donation behavior. On this basis, it then selects data from the day of article publication to further study the impact of article dissemination on donation behavior from the perspective of reading quantity, and analyzes the influencing factors of article reading quantity.

The results show that on the same day that an article is published, there is an increase of 13.8 and 14.3% in blood donation volume and fan registrations, respectively. The mediating effect exists. However, the day after an article is published, there is no longer any effect on blood donations. With a 1% increase in reading quantity, blood donation volume on the day of article publication increases by 0.13%, and this positive impact is promoted by the quality of the articles. A conc ise articles title and body and rich images help drive reading quantity. Moreover, blood donors prefer to read articles about blood dynamics and donation promotion, while articles about news, announcements and administrative affairs make them less inclined to read.

First, it focuses on WPPA, quantifies the impact of articles on blood donation behavior and analyzes the mechanism. Second, the authors study the impact and timeliness of social media article dissemination to address the insufficiency of existing research. Third, the study provides a scientific basis for the editing and publishing of articles, helping blood banks improve the effectiveness of publicity and recruitment.

Grounded in emotional dissonance and social presence theories, this study examines whether the characteristics of employee–customer interaction (frequency, routineness and duration) and emotional intelligence (EI) have an impact on emotional labor (surface acting (SA), deep acting and naturally felt emotions (NFE)) and whether the type of interaction (face to face, voice to voice and online) moderates this relationship.

A survey method was employed to collect data from employees working in hotels, customer care and e-booking services (n = 604). The model was tested using structural equation modeling (SEM).

The study showed that EI was positively linked to deep acting and NFE but negatively associated with SA. Frequency of interaction had a negative relationship with deep acting and NFE but a positive association with SA. Duration of interaction (DOI) had a positive relationship with deep acting and NFE but a negative association with NFE. Routineness of interaction had a negative relationship with deep acting and NFE but surprisingly had a negative relationship with SA. Online interaction moderated the relationship between EI and deep acting.

This pioneering study examines the relationship between EI and characteristics of employee–customer interaction with emotional labor in the Indian hospitality context. While the association between EI and emotional labor has been studied, this study is unique in substantiating the moderating effects of interaction type and is among the first to do so empirically.

Building on the “needs–affordances–features” framework, the authors explored how users are motivated by their needs to actualize the feature-enabled affordances and engage in the metaverse.

The data were collected through semi-structured and in-depth interviews with 35 participants. The authors applied thematic analysis to summarize the key features and affordances, supplemented by frequency analysis to explore the significance of the features. Sentiment analysis was employed to explicate the relationship between user affordance sentiments and engagement.

The key features of the metaverse portal components—hardware, software and content—afford user behaviors. The features of mechanics and physics engines are important for user engagement in the metaverse. The affordances are related to needs satisfaction and user engagement. Mental immersion was frequently mentioned by the participants, implying that it is significant to afford mental immersion in the metaverse.

The findings of the study provide a rich understanding for practitioners in the metaverse on how to use the features to afford user behaviors and engage them. The authors identified the key elements of user engagement that can be used to guide metaverse game designers.

This study provides a rich and systematic understanding of features, affordances, needs satisfaction and engagement in the metaverse. Going beyond a fragmented view, the findings conclude a research framework that weaves features, affordances, needs and engagement together.

The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in conditions of uncertainty, as is the case in business decision-making. Consequently, this study aims to examine susceptibility of MAs to frame dependence bias.

A survey was conducted among an international sample of practising MAs. The proportion of MAs influenced by framing bias was analysed and compared to findings in other populations. Logistic regression was then used to determine whether MAs who exhibit a higher preference for evidence-based (as opposed to intuitive) decision-making are more susceptible to framing bias.

Despite a comparatively high preference for evidence-based decision-making, the prevalence of framing bias among MAs is comparable to that of other populations. A higher preference for evidence-based decision-making was found to only be associated with higher susceptibility to endowment effect bias.

To the best of the authors’ knowledge, this is the first study to comprehensively examine framing bias for MAs as a group of decision-makers. Additionally, this study’s sample consists of practising MAs, and not only students.

This study aims to develop a hierarchical model that uncovers the relationships between challenges confronting Africa's organ transplant supply chain systems.

Eleven challenges (variables) were identified after a comprehensive review of the existing literature. The contextual interactions among these variables were analysed from the perspectives of health-care stakeholders in two sub-Saharan Africa (SSA) countries (Nigeria and Uganda), using Delphi-interpretive structural modelling-cross-impact matrix multiplication applied to classification (MICMAC) techniques.

The findings reveal that weak regulatory frameworks, insufficient information systems and a lack of necessary skills make it challenging for critical actors to perform the tasks effectively. The interaction effects of these challenges weaken organ supply chains and make it less efficient, giving rise to negative externalities such as black markets for donated organs and organ tourism/trafficking.

This paper establishes a solid foundation for a critical topic that could significantly impact human health and life once the government or non-profit ecosystem matures. The MICMAC analysis in this paper provides a methodological approach for future studies wishing to further develop the organ supply chain structural models.

The study provides valuable insights for experts and policymakers on where to prioritise efforts in designing interventions to strengthen organ transplantation supply chains in developing countries.

This study is one of the first to empirically examine the challenges of organ transplant supply chains from an SSA perspective, including theoretically grounded explanations from data collected in two developing countries.

Digital communication technologies have become ubiquitous for various firm processes related to international business (IB) and global strategy. However, IB and strategy scholars lack an encompassing and theory-based typology of these technologies that facilitates analysis and discussion of their uses and effects. Likewise, managers have a large choice of technologies at their disposal making it difficult to determine what technology to use in different IB areas. This paper aims to develop a typology of digital communication technologies based on the synchronicity and interactivity of these technologies and capture their fundamental social and temporal dimensions. This results in four ideal types: broadcasting, corresponding, aggregating and collaborating technologies.

This is a conceptual paper incorporating theoretical perspectives to theorize about four ideal types of digital communication technologies. A subsequent empirical test of this typology has been provided in the appendix.

The authors discuss how the typology might be applied in IB decisions and some of the contingencies that impact this choice. Building on that, the authors develop directions for future research to increase their understanding of the use of digital communication technologies to help improve IB functions. Overall, the authors suggest future research explores contingencies about where and when different types of digital communication technologies should be used. Finally, the authors provide implication of having a unified typology for both academics and managers.

The authors offer a robust framework for thinking about and capturing different types of digital communication technologies that can be applied by researchers and used by managers when making decisions related to IB. The authors also provide some initial testing of the typology with a three-country study design helping to determine its validity.

With increasing complexity of construction projects and new construction processes and methods are adopted, more safety hazards are emerging at construction sites, requiring the application of the modern risk management methods. As an emerging technology, digital twin has already made valuable contributions to safety risk management in many fields. Therefore, exploring the application of digital twin technology in construction safety risk management is of great significance. The purpose of this study is to explore the current research status and application potential of digital twin technology in construction safety risk management.

This study followed a four-stage literature processing approach as outlined in the systematic literature review procedure guidelines. It then combined the quantitative analysis tools and qualitative analysis methods to organize and summarize the current research status of digital twin technology in the field of construction safety risk management, analyze the application of digital twin technology in construction safety risk management and identify future research trends.

The research findings indicate that the application of digital twin technology in the field of construction safety risk management is still in its early stages. Based on the results of the literature analysis, this paper summarizes five aspects of digital twin technology's application in construction safety risk management: real-time monitoring and early warning, safety risk prediction and assessment, accident simulation and emergency response, safety risk management decision support and safety training and education. It also proposes future research trends based on the current research challenges.

This study provides valuable references for the extended application of digital twin technology and offers a new perspective and approach for modern construction safety risk management. It contributes to the enhancement of the theoretical framework for construction safety risk management and the improvement of on-site construction safety.