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The purpose of this paper is to study the steady mixed convection boundary layer flow of a nanofluid past a horizontal circular cylinder in a stream flowing vertically upwards for both cases of a heated and cooled cylinder.

The resulting system of nonlinear partial differential equations is solved numerically using an implicit finite‐difference scheme known as the Keller‐box method. This method is very efficient for solving boundary layer problems.

The solutions for the flow and heat transfer characteristics are evaluated numerically for various values of the parameters, namely the nanoparticle volume fraction φ and the mixed convection parameter λ at Prandtl number Pr=1 and 6.2. Three different types of nanoparticles considered are Cu, Al₂O₃ and TiO₂ by using water‐based fluid with Pr=6.2. It is found that for each particular nanoparticle, as the nanoparticle volume fraction φ increases, the skin friction coefficient and heat transfer rate at the surface also increase, and it also leads to the increment of the value of mixed convection parameter λ which first gives no separation.

The results of this paper are valid only up to the value of λ=λ₀ (<0) below which a boundary layer solution does not exist.

The results obtained can be used to explain the characteristics and applications of nanofluids, which are widely used as coolants, lubricants, heat exchangers and micro‐channel heat sinks. Nanofluids usually contain the nanoparticles such as metals, oxides, or carbon nanotubes, whereby these nanoparticles have unique chemical and physical properties.

The results of this paper are important for the researchers working in the area of nanofluids. The paper is well prepared and presented. The results are original, new and important from both theoretical and application point of views.

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

This paper aims to address three research questions (1) Who is the main stakeholder that shapes Airbnb experience, (2) Does Airbnb offers an authentic travel experience? and (3) What should be the future research trends in Airbnb?

This paper uses the systematic literature review (SLR) with a well-defined protocol, research strategy and methods to answer the research questions.

The review revealed that while Airbnb plays a significant role as the platform provider, the stakeholders influencing the experiences are multifaceted. Hosts, guests, local communities and even regulatory bodies all contribute to shaping the overall Airbnb Experience ecosystem. Hosts, in particular, have a crucial role in curating and delivering unique experiences, which significantly impacts the quality and authenticity of the offerings. On the question of whether Airbnb offers an authentic travel experience, the review uncovered mixed findings. For examples, some studies emphasized the potential for Airbnb to provide authentic and local experiences, allowing travelers to engage with the community and cultural aspects of a destination. However, other studies raised concerns about the commodification and standardization of experiences, leading to a potential loss of authenticity.

This paper is different from previous SLR where previous research systematically reviewed; motivations to use and choose Airbnb, institutionalization of Airbnb, stakeholders of Airbnb. This paper addresses authentic experience as a factor that influences activity participation.