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As a countermeasure to the COVID-19 pandemic, countries are implementing social distancing and mask-wearing. In this situation, the use of digital devices and untact activities are increasing. As a result, domestic and international e-commerce is increasing, and data is growing rapidly. Developed countries with advanced artificial intelligence and big data technologies have been striving to establish international regulations for digital trade in order to create a business environment that is advantageous for their own companies. This paper examines the e-commerce trend since the outbreak of COVID-19 and analyzes major issues related to digital trade rules under discussion. In particular, this paper pointed out that although Korea is recognized to be an advanced country considering its stage of industrial development and income level, the nation maintains the position of developing countries regarding digital trade. Based on this, this paper attempted to draw implications for the development of Korea's digital trade in the post COVID-19 world.

The emergence of distributed manufacturing (DM) is examined as a new form of localised production, distinct from previous manifestations of multi-domestic and indigenous production.

Supply network (SN) configuration and infrastructural provisioning perspectives were used to examine the literature on established localised production models as well as DM. A multiple case study was then undertaken to describe and explore the DM model further. A maximum variation sampling procedure was used to select five exemplar cases.

Three main contributions emerge from this study. First, the research uniquely brings together two bodies of literature, namely SN configuration and infrastructure provisioning to explore the DM context. Second, the research applies these theoretical lenses to establish the distinctive nature of DM across seven dimensions of analysis. Third, emerging DM design rules are identified and compared with the more established models of localised production, drawing on both literature and DM case evidence.

This study provides a rich SN configuration and infrastructural provisioning view on DM leading to a set of design rules for DM adoption, thus supporting practitioners in their efforts to develop viable DM implementation plans.

The authors contribute to the intra- and inter-organisational requirements for the emerging DM context by providing new perspectives through the combined lenses of SN configuration and infrastructural provisioning approaches.

This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national corporations (MNCs) and their Polish subsidiaries.

Based on content analysis and using a disclosure index, the authors examined the CSR information posted on, or linked to, the corporate websites of a sample of 60 US-based MNCs and their subsidiaries operating in Poland.

The findings indicate that US companies, despite operating in a less regulated environment, had more extensive disclosure than their Polish subsidiaries and covered more CSR-related topics. CSR disclosures within the US subsample were analogous in volume and detail. By contrast, only about half of Polish companies provided CSR disclosures, which were more diverse in volume and in the types of activities disclosed. The authors did not find a significant positive correlation between the CSR disclosures of the two subsamples.

The study contributes to the literature on internationalization processes and sustainability practices. It provides insights into the CSR reporting of companies located in Central and Eastern European countries. The findings also have implications for policymakers in incentivizing the enhancement of the reporting disclosure practices of companies.

This paper introduces a new set of equity and rights-based principles for health data governance (HDG) and makes the case for their adoption into global, regional and national policy and practice.

This paper discusses the need for a unified approach to HDG that maximises the value of data for whole populations. It describes the unique process employed to develop a set of HDG principles. The paper highlights lessons learned from the principle development process and proposes steps to incorporate them into data governance policies and practice.

More than 200 individuals from 130 organisations contributed to the development of the HDG principles, which are clustered around three interconnected objectives of protecting people, promoting health value and prioritising equity. The principles build on existing norms and guidelines by bringing a human rights and equity lens to HDG.

The principles offer a strong vision for HDG that reaps the public good benefits of health data whilst safeguarding individual rights. They can be used by governments and other actors as a guide for the equitable collection and use of health data. The inclusive model used to develop the principles can be replicated to strengthen future data governance approaches.

The article describes the first bottom-up effort to develop a set of principles for HDG.

Internet of Things’ (IoT’s) first wave started with tracking services for better inventory management mainly using radio frequency identification (RFID) technology. Later on, monitoring services became one of the major interests, including sensing technologies, and then more actuation for remote control-type of IoT applications such as smart homes, smart cities and Industry 4.0. In this paper, the authors focus on the RFID technology impairment. They propose to take advantage of the mature IoT technologies that offer native service discovery such as blutooth or LTE D2D ProSe or Wifi Direct. Using the automatic service discovery in the new framework will make heterogeneous readers aware of the presence of other readers and this will be used by the proposed distributed algorithm to better control the multiple RFID reader interference problem. The author clearly considers emerging Industry 4.0 use case, where RFID technology is of major interest for both identification and tracking. To enhance the RFID tag reading performance, collisions in the RFID frequency should be minimized with reader-to-reader coordination protocols. In this paper, the author proposes a simple distributed reader anti-collision protocol named DiSim that makes use of proximity services of IoT network and is compliant with the current RFID standards. The author evaluates the efficiency of the proposal via simulation.

In this paper, the author proposes a simple distributed reader anti-collision protocol named DiSim that makes use of proximity services of IoT network and is compliant with the current RFID standards. The author evaluates the efficiency of the proposal via simulation to study its behavior in very dense and heterogeneous RFID environments. Specifically, the author explores the coexistence of powerful static readers and small mobile readers, comparing the proposal with a standard ETSI CSMA method. The proposal reduces significantly the number of access attempts, which are resource-expensive for the readers. The results show that the objectives of DiSim are met, producing low reader collision probability and, however, having lower average readings per reader per time.

DiSim is evaluated with the ETSI standard LBT protocol for multi-reader environments in several environments with varied levels of reader and tag densities, having both static powerful RFID readers and heterogeneous randomly moving mobile RFID readers. It effectively reduces the number of backoffs or contentions for the RFID channel. This has high reading success rate due to the avoided collisions; however, the readers are put to wait, and DiSim has less average readings per reader per time. As an additional side evaluation, the ETSI standard LBT mechanism was found to present a good performance for low-density mid-coverage scenarios, however, with high variability on the evaluation results.

To show more results, the author needs to do real experimentation in a warehouse, such as Amazon warehouse, where he expects to have more and more robots, start shelves, automatic item finding on the shelve, etc.

Future work considers experimentation in a real warehouse equipped with heterogeneous RFID readers and real-time analysis of RFID reading efficiency also combined with indoor localization and navigation for warehouse mobile robots.

More automatization is expected in the future; this work makes the use of RFID technology more efficient and opens more possibilities for services deployment in different domains such as the industry which was considered not only in this paper but also in smart cites and smart homes.

Compared to the literature, the proposal offers the advantage to not be dependent on a centralized server controlling the RFID readers. It also offers the possibility for an existing RFID architecture to add new readers from a different manufacturer, as the readers using the approach will have the possibility to discover the capabilities of the new interaction other RFID readers. This solution takes advantage of the available proximity service that will be more and more offered by the IoT technologies.

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

This study aims to focus on a key unanswered question about how digitalization and the knowledge processes it enables affect firms’ strategies in the international arena.

The authors conduct a systematic literature review of relevant theoretical and empirical studies covering over 20 years of research (from 2000 to 2023) and including 73 journal papers.

This review allows us to highlight a relationship between firms’ international strategies and the knowledge processes enabled by applying digital technologies. Specifically, the authors discuss the characteristics of patterns of knowledge flows and knowledge processes (their origin, the type of knowledge they carry on and their directionality) as determinants for the emergence of diverse international strategies embraced by single firms or by populations of firms within ecosystems, networks, global value chains or alliances.

Despite digital technologies constituting important antecedents and critical factors for the internationalization process, and international businesses in general, and operating cross borders implies the enactment of highly knowledge-intensive processes, current literature still fails to provide a holistic picture of how firms strategically use what they know and seek out what they do not know in the international environment, using the affordances of digital technologies.

This paper examines the role of government procurement as a social policy mechanism within a multilateral open trading system. Government regulations globally are being transformed to foster more responsible business conduct in multinational enterprises (MNEs). Yet, concern that sustainability may present a discriminatory barrier to trade has stalled the progress of sustainable public procurement (SPP) at the international level, raising questions regarding the role and scope of the World Trade Organisation’s (WTO) Government Procurement Agreement (GPA) to align taxpayer-funded contracts with the United Nations (UN) Sustainable Development Goals.

With a focus on social sustainability, this paper reviews the grey and academic literature to assess the changing landscape of public procurement policy and supply chain legislation in high-income countries.

Frontrunner nations are adopting a mandatory approach to sustainable public procurement and due diligence legislation is elevating supply chain risk from reputational damage to legal liability. While technological innovation and the clean, green production of manufactured goods dominates the sustainable public procurement literature, the social aspects of sustainability poverty, inequality and human rights remain underrepresented.

The scope of this paper is limited to the examination of government procurement covered by the WTO-GPA (2012). Smaller value contracts, under the WTO-GPA thresholds and the category of defence are beyond the scope of the paper.

The paper focusses on the underserved topic of social sustainability in business-to-government (B2G) – business to government – supply chains arguing that for responsible business conduct to become a competitive advantage, it must be more meaningfully rewarded on the demand-side of all taxpayer-funded contracts in organisation for economic co-operation and development countries. The paper introduces the idea of priceless procurement as a mechanism to build system capacity in the evaluation of non-financial sustainability objectives.

To build the capacity to stimulate competition based on social and environmental policy objectives, the paper introduces the concept of priceless procurement in B2G contracts.

The surging demand for higher education in Africa for expedited socio-economic growth and global sustainable development demands customising gains made elsewhere for local benefit through quality provision. This study contributes to local and international discourses on the refinement of results-based university learning content determination on the lines of the Bologna Process, and advocates the development of situationally relevant curricula for successful national advancement in Zimbabwe.

The qualitative study uses records and documentary analysis, interviews and meetings with key participants involved in shaping academic processes at one of the country's young and fragile universities. The introspective research approach enabled the cumulative experiential and reflective contributions of participants to shape both the dialogue and follow-up action on the adoption of minimum bodies of knowledge in university curriculum reform.

Participants celebrated efforts to pit harmonisation alongside autonomy in academic discourses, and suggested improvements on the mechanisms to define policy and operational frameworks for diversely-oriented academic establishments. They lauded and interrogated the discourse around minimum bodies of knowledge, calling for further critical research and analysis for defining clarity on its harmonisation function.

This paper traverses the rapidly expanding Zimbabwe higher education system's endeavours to regulate mandates and operations, in pursuit of relevance, quality and excellence and examines stakeholder efforts at determining streamlined university curricula. It contributes uniquely to collective regulation of multiple institutions towards quality academic agendas that underpin the life-long competences of the institutions' graduates.

This paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and Otley, 2009) for studying PM practices using a case study.

A case study method is used whereby data are collected through semi-structured interviews, examination of the group’s annual reports and internal documents.

A key finding of this study is the use of a PMS at the case company which is formally structured and with objectives, mechanisms and processes designed beyond a mere “performance measurement system.” While the case analysis indicates that most of the key components of the two frameworks are featured in the company’s PMS design, the uses of Simons’ (1995) LOC, however, are not consistent with the notion of “balance” as advocated by the model.

The evidence presented in this study is based on one large manufacturing company, and hence the findings cannot be generalized.

The findings of this study can be used in enriching the design of current proposed theoretical frameworks and also in encouraging management accounting researchers to continue the efforts of studying performance management (PM) practices.

A deeper understanding of PM practices using holistic frameworks has yet to receive more contested efforts from management accounting researchers. This paper attempts to contribute to this endeavor and fill in the gap in this area of research.