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Develop a comprehensive framework for assessing the knowledge organization systems (KOSs), including the taxonomy of Wikipedia and the ontologies of Wikidata, with a specific focus on enhancing management and retrieval with a gender nonbinary perspective.

This study employs heuristic and inspection methods to assess Wikipedia’s KOS, ensuring compliance with international standards. It evaluates the efficiency of retrieving non-masculine gender-related articles using the Catalan Wikipedian category scheme, identifying limitations. Additionally, a novel assessment of Wikidata ontologies examines their structure and coverage of gender-related properties, comparing them to Wikipedia’s taxonomy for advantages and enhancements.

This study evaluates Wikipedia’s taxonomy and Wikidata’s ontologies, establishing evaluation criteria for gender-based categorization and exploring their structural effectiveness. The evaluation process suggests that Wikidata ontologies may offer a viable solution to address Wikipedia’s categorization challenges.

The assessment of Wikipedia categories (taxonomy) based on KOS standards leads to the conclusion that there is ample room for improvement, not only in matters concerning gender identity but also in the overall KOS to enhance search and retrieval for users. These findings bear relevance for the design of tools to support information retrieval on knowledge-rich websites, as they assist users in exploring topics and concepts.

Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how these enable the evolution of implementation opportunities.

Through a qualitative exploratory study conducted in a large multinational, the authors analyse the dialogue and interactions among 25 dyads when identifying opportunities to contribute to strategy implementation. The data analysis relies on a process-coding approach and linkography, a valuable protocol analysis for identifying recursive interaction schemas in conversations.

The authors identify four main framing processes – shaping, unveiling, scattering and shifting – and provide a framework of how these processes affect individuals’ mental models through increasing the tangibility of opportunities or elevating them to new value hierarchies.

From a theoretical perspective, this study contributes to the strategy implementation and organizational development literature, providing a micro-perspective of how dialogue allows early knowledge structures to emerge and shape the development of opportunities for strategy implementation.

From a managerial perspective, the authors offer insights to trigger action and change in individuals to contribute to strategy when moving from formulation to implementation.

Rather than focusing on the structural control view of strategy implementation and the role of the top management team, this study considers strategy implementation as a practice and what it takes for organizational actors who do not take part in strategy formulation to enact and shape opportunities for strategy implementation through constructive dialogue.

The rapid rise of large language models (LLMs) has propelled them to the forefront of applications in natural language processing (NLP). This paper aims to present a comprehensive examination of the research landscape in LLMs, providing an overview of the prevailing themes and topics within this dynamic domain.

Drawing from an extensive corpus of 198 records published between 1996 to 2023 from the relevant academic database encompassing journal articles, books, book chapters, conference papers and selected working papers, this study delves deep into the multifaceted world of LLM research. In this study, the authors employed the BERTopic algorithm, a recent advancement in topic modeling, to conduct a comprehensive analysis of the data after it had been meticulously cleaned and preprocessed. BERTopic leverages the power of transformer-based language models like bidirectional encoder representations from transformers (BERT) to generate more meaningful and coherent topics. This approach facilitates the identification of hidden patterns within the data, enabling authors to uncover valuable insights that might otherwise have remained obscure. The analysis revealed four distinct clusters of topics in LLM research: “language and NLP”, “education and teaching”, “clinical and medical applications” and “speech and recognition techniques”. Each cluster embodies a unique aspect of LLM application and showcases the breadth of possibilities that LLM technology has to offer. In addition to presenting the research findings, this paper identifies key challenges and opportunities in the realm of LLMs. It underscores the necessity for further investigation in specific areas, including the paramount importance of addressing potential biases, transparency and explainability, data privacy and security, and responsible deployment of LLM technology.

The analysis revealed four distinct clusters of topics in LLM research: “language and NLP”, “education and teaching”, “clinical and medical applications” and “speech and recognition techniques”. Each cluster embodies a unique aspect of LLM application and showcases the breadth of possibilities that LLM technology has to offer. In addition to presenting the research findings, this paper identifies key challenges and opportunities in the realm of LLMs. It underscores the necessity for further investigation in specific areas, including the paramount importance of addressing potential biases, transparency and explainability, data privacy and security, and responsible deployment of LLM technology.

This classification offers practical guidance for researchers, developers, educators, and policymakers to focus efforts and resources. The study underscores the importance of addressing challenges in LLMs, including potential biases, transparency, data privacy, and responsible deployment. Policymakers can utilize this information to shape regulations, while developers can tailor technology development based on the diverse applications identified. The findings also emphasize the need for interdisciplinary collaboration and highlight ethical considerations, providing a roadmap for navigating the complex landscape of LLM research and applications.

This study stands out as the first to examine the evolution of LLMs across such a long time frame and across such diversified disciplines. It provides a unique perspective on the key areas of LLM research, highlighting the breadth and depth of LLM’s evolution.

The purpose of this paper is to present a framework of ideation pathways that organically extend the current stock of knowledge to generate new and useful knowledge. Although detailed, granular guidance is available in the strategy literature on all aspects of empirically testing theory, the other key aspect of theory development – theory generation – remains relatively neglected. The framework developed in this paper addresses this gap by proposing pathways for how new theory can be generated.

Grounded in two foundational principles in epistemology, the Genetic Argument and the open-endedness of knowledge, I offer a framework of distinct pathways that systematically lead to the creation of new knowledge.

Existing knowledge can be deepened (through introspection), broadened (through leverage) and rejuvenated (through innovation). These ideation pathways can unlock the vast, hidden potential of current knowledge in strategy.

The novelty and doability of the framework can potentially inspire research on a broad, community-wide basis, engaging PhD students and management faculty, improving knowledge, democratizing scholarship and deepening the societal footprint of strategy research.

Knowledge is open-ended. The more we know, the more we appreciate how much we don’t know. But the lack of clear guidance on rigorous pathways along which new knowledge that advances both theory and practice can be created from prior knowledge has stymied strategy research. The paper’s framework systematically pulls together for the first time the disparate elements of transforming past learning into new knowledge in a coherent epistemological whole.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

The purpose of this paper is to analyse data literacy in the new Digital Competence Framework for Citizens (DigComp 2.2). Mid-2022 the Joint Research Centre of the European Commission published a new version of the DigComp (EC, 2022). This new version focusses more on the datafication of society and emerging technologies, such as artificial intelligence. This paper analyses how DigComp 2.2 defines data literacy and how the framework looks at this from a societal lens.

This study critically examines DigComp 2.2, using the data literacy competence model developed by the Knowledge Centre for Digital and Media Literacy Flanders-Belgium. The examples of knowledge, skills and attitudes focussing on data literacy (n = 84) are coded and mapped onto the data literacy competence model, which differentiates between using data and understanding data.

Data literacy is well-covered in the framework, but there is a stronger emphasis on understanding data rather than using data, for example, collecting data is only coded once. Thematically, DigComp 2.2 primarily focusses on security and privacy (31 codes), with less attention given to the societal impact of data, such as environmental impact or data fairness.

Given the datafication of society, data literacy has become increasingly important. DigComp is widely used across different disciplines and now integrates data literacy as a required competence for citizens. It is, thus, relevant to analyse its views on data literacy and emerging technologies, as it will have a strong impact on education in Europe.

The purpose of the research was to, first, investigate if the use of maps as instructional resources will boost scholarly performance and, second, examine if gender can moderate the effect of map usage on scholarly performance.

The study was a quasi-experimental pre-test and post-test. A sample of 260 JSS II Students from 8 schools were selected through the purposive sampling technique. A Social Studies Scholarly Performance Test (SSSPT) with a reliability index of 0.79 was the instrument for data collection. The students were assigned into two groups: control and experimental. Both groups were pre-tested taught for a timeline of six weeks and thereafter post-tested.

The study reported a significant increase in the scholarly performance of students taught with maps; a significant difference occurred in the scholarly performance of both groups and gender did not moderate the effect of maps.

The social studies teachers used for the study did not have previous knowledge or map skills; this could have affected the outcome. Secondly, the treatment took place for just six weeks, and the time allotted for social studies in the school timetable was used. This may not have given the students enough time to master map interpretation.

A major implication of the study is that results will show that maps can promote the scholarly performance of students in social studies. Secondly, the fact that gender did not moderate the effect of maps suggests that maps are gender-friendly.

The results of the study, if implemented, would make social studies teachers to become inventive and resourceful in the use of maps as instructional resources for junior secondary students' scholarly performance in social studies without taking gender into consideration.

This study is a product of the researcher’s doctoral thesis; therefore, it is original and has value. The results are the product of a painstaking study carried out by the author for a period of three years on the effect of instructional resources on social studies students’ scholarly performance. Maps were one of the instructional resources studied for the award of a Ph.D. degree.

This study aims to explore the similarities and differences between the three concepts that are commonly used to describe the knowledge of traditional and indigenous communities, namely, indigenous knowledge, traditional knowledge and local knowledge, with a view to contributing to the discourse on conceptualizing indigenous knowledge.

Data was extracted from the Scopus database using the main terms that are used for indigenous knowledge, namely, “indigenous knowledge” (IK), “traditional knowledge” (TK) and “local knowledge” (LK). Data were analyzed according to the themes drawn from the objectives of the study, using the VOSviewer software and the analytical tool embedded in the Scopus database.

The findings indicate that whereas IK and LK are older concepts than TK, TK has become more visible in the literature than the former; there is minimal overlap in the use of the labels in the literature; the three labels’ literature is largely domiciled in the social sciences; and that there were variations in representation of the labels according to countries and geographic regions.

The author avers that the scatter of literature on the knowledge of traditional and indigenous peoples under the three main labels has huge implications on the accessibility and use the literature by stakeholders including researchers, students, information and knowledge managers and information service providers.

This study demonstrates the application of informetrics beyond is traditional use to assess trends, nature and types of research patterns and mathematical modeling of information patterns to encompass the definition of the scope of concepts as covered in the literature.

This paper presents an interpretation of freehand drawings produced by supply chain management undergraduates in response to the question: “What is sustainability?” Having to explain sustainability pictorially forced students to distill what the essence of sustainability meant to them and provided insights into how they perceived sustainability and their roles in achieving sustainability in the context of supply chain management.

Students were asked to draw and answer the question “What is sustainability?” These drawings were discussed/interpreted in class. All drawings were initially examined quantitatively, before a sample of four were selected for presentation here.

Freehand drawing can be used as part of a critical pedagogy to create a visual representation to bypass cognitive verbal processing routes. This allows students to produce clear, more critical and inclusive images of their understanding of a topic regardless of their vocabulary.

The authors offer this as a model for educators seeking alternative methods for engaging with sustainability and for creating a learning environment where students can develop their capacity for critical self-reflection.

This study shows how a collaborative learning experience facilitates learners demonstrating their level of understanding of sustainability.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-11-2022-0718