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This study objective is twofold. This study aims to present an institutional analysis of the implications of job localization programs in Gulf Cooperation Council (GCC) countries, such as Saudi Arabia, United Arab Emirates and Qatar. Further, it highlights the impacts of these programs on the accounting profession.

This study is based primarily on the desktop research method, where data is collected from the review of previous studies, published data on Internet Websites and reports released by International organizations such as the United Nations. In addition, the study benefitted from conducting six interviews with government officials from GCC countries. Theoretically, this study draws upon insights from the institutional logics theory to discern higher-order institutions deriving job localization decisions in the GCC region.

This paper explained how job localization policies in the GCC region are informed by three central logics: economic, socio-political and professional. Despite contributing to achieving some socio-political goals for policymakers, these policies could have serious consequences for the practice of the professions and, hence, the local business environment. Besides, this paper highlighted the serious localization policies' impacts on the accounting profession, especially the quality of the workforce (accountants) and their job readiness.

This study highlights the various implications of job localization policies for locals, foreigners, public and private sector entities and governments. Besides, it has recommended some actions to mitigate the negative influences of such policies on the surrounding society.

This study contributes to the literature by following an interpretative approach in explaining the localization of the accounting profession from an institutional perspective by bringing new evidence from GCC emerging markets.

Although many universities have begun to provide artificial intelligence (AI)-related courses for students, the influence of the course on students' intention to participate in the development of AI-related products/services needs to be verified. In order to explore the factors that influence students' participation in AI services and system development, this study uses self-efficacy, AI literacy, and the theory of planned behaviour (TPB) to investigate students' intention to engage in AI software development.

The questionnaire was distributed online to collect university students' responses in central Taiwan. The research model and eleven hypotheses are tested using 151 responses. The testing process adopted SmartPLS 3.3 and SPSS 26 software.

AI programming self-efficacy, AI literacy, and course satisfaction directly affected the intention to participate in AI software development. Moreover, course playfulness significantly affected course satisfaction and AI literacy. However, course usefulness positively affected course satisfaction but did not significantly affect AI literacy and AI programming self-efficacy.

The model improves our comprehension of the influence of AI literacy and AI programming self-efficacy on the intention. Moreover, the effects of AI course usefulness and playfulness on literacy and self-efficacy were verified. The findings and insights can help design the AI-related course and encourage university students to participate in AI software development. The study concludes with suggestions for course design for AI course instructors or related educators.

The study aimed to examine the transformation of a non-profit microfinance institution (MFI) into a hybrid social enterprise, and the role of formal and informal controls in reconciling the discordance between the two conflicting (social and commercial) objectives that emerged due to the transformation.

A case study of a non-governmental MFI located in Southeast Asian country was conducted. This case study drew on the institutional logics perspective as an analytical tool to understand the complexity of change and the mobilisation of management control practices to align two conflicting goals at the core of the MFI’s organisational strategies. This study adopted the interpretive approach and relied on multiple data sources, including semi-structured interviews and documentary evidence.

The application of commercial principles in the operations of the MFI occurred in several phases. First, the MFI changed from a non-profit business model to a hybrid social enterprise, which pursued a double bottom-line strategy. The informal control practices inherent in the organisation’s culture created a high level of social awareness embedded within a social logic. In contrast, the formal control practices were directly linked to the new commercial logic. The synergy between the two logics was optimised by reinforcing formal and informal control practices.

This study offers insights into the role of control systems in reconciling the discordance between competing social and financial objectives within a non-governmental MFI that enjoys substantial financial and nonfinancial support from the government.

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Managing megaprojects is challenging due to their inherent complexity and uncertainty. Collaborative project delivery models have been introduced as an alternative to traditional project management in public infrastructure megaprojects and are often realized through collaborative contracts. These project organizations act as institutional arenas for logic interaction as actors with differing institutional backgrounds interact within the project. This paper aims to study the delivery phase of three megaprojects through an institutional lens, investigating the institutional interaction and alignment of logics therein.

A multiple case study was employed to reach deep insight into the phenomenon. Sixty-one interviews were conducted over 3 cases with representatives from all levels of the project hierarchy. Respondents were selected through snowball sampling. In two cases, observations of the shared project office were conducted. Data analysis built on first-order codes and second-order themes, collected into a theoretical framework.

The empirical evidence demonstrates the dynamics shaping institutional logics and gives evidence for changing logics in projects with a well-applied collaborative contract. However, there is a risk of resistance and a return to traditional logics since institutional change is slow and an unsuitably applied collaborative contract can lead to adherence to the conventional way of work.

Current research has focused on the regulatory framework and procurement phase of such models, but little attention has been given to the delivery phase and the interaction of conflicting logics. This paper can serve as an exemplar of the different logics found within public infrastructure projects and their interaction and alignment. Contributions include a heightened emphasis on the start of the project as a meeting point for differing institutional logics and the role change necessary when using a collaborative contract.

Cross-layer approach in media access control (MAC) layer will address interference and jamming problems. Hybrid distributed MAC can be used for simultaneous voice, data transmissions in wireless sensor network (WSN) and Internet of Things (IoT) applications. Choosing the correct objective function in Nash equilibrium for game theory will address fairness index and resource allocation to the nodes. Game theory optimization for distributed may increase the network performance. The purpose of this study is to survey the various operations that can be carried out using distributive and adaptive MAC protocol. Hill climbing distributed MAC does not need a central coordination system and location-based transmission with neighbor awareness reduces transmission power.

Distributed MAC in wireless networks is used to address the challenges like network lifetime, reduced energy consumption and for improving delay performance. In this paper, a survey is made on various cooperative communications in MAC protocols, optimization techniques used to improve MAC performance in various applications and mathematical approaches involved in game theory optimization for MAC protocol.

Spatial reuse of channel improved by 3%–29%, and multichannel improves throughput by 8% using distributed MAC protocol. Nash equilibrium is found to perform well, which focuses on energy utility in the network by individual players. Fuzzy logic improves channel selection by 17% and secondary users’ involvement by 8%. Cross-layer approach in MAC layer will address interference and jamming problems. Hybrid distributed MAC can be used for simultaneous voice, data transmissions in WSN and IoT applications. Cross-layer and cooperative communication give energy savings of 27% and reduces hop distance by 4.7%. Choosing the correct objective function in Nash equilibrium for game theory will address fairness index and resource allocation to the nodes.

Other optimization techniques can be applied for WSN to analyze the performance.

Game theory optimization for distributed may increase the network performance. Optimal cuckoo search improves throughput by 90% and reduces delay by 91%. Stochastic approaches detect 80% attacks even in 90% malicious nodes.

Channel allocations in centralized or static manner must be based on traffic demands whether dynamic traffic or fluctuated traffic. Usage of multimedia devices also increased which in turn increased the demand for high throughput. Cochannel interference keep on changing or mitigations occur which can be handled by proper resource allocations. Network survival is by efficient usage of valid patis in the network by avoiding transmission failures and time slots’ effective usage.

Literature survey is carried out to find the methods which give better performance.

This paper (Part 2 of 2) aims to expand the previously developed performance assessment model (PAM) into a decision support system (DSS) to produce optimized decisions on rehabilitation of facilities.

The research includes a comprehensive PAM that integrates analytical hierarchy process-multi attribute utility theory methods for the physical, operational, and environmental aspects of the mosque, as described in Part 1 of the study. An optimized intervention tool is added to the PAM to complete the DSS development. The tool determines the optimum maintenance decisions that are in line with the budget and condition criticality. The deterioration measures are created using a deterministic straight-line extrapolation technique, and the intervention actions used in the optimization are specified through literature review and in-depth interviews with 11 experts. The optimization model was simplified into a user-friendly visual basic application and applied to an existing facility case study depicting its useful functionality.

The optimization model recommendation of interventions recovered the overall condition rating index (CRI) of the facility while maintaining budget constraints. The CRI in the first approach (minimum budget to achieve acceptable overall performance) was improved from 6.5 to 7.76, costing 275,850 SAR. While the second approach (Maximum recovery with a selected budget constraint, 300,000 SAR in this case) CRI was improved from 6.5 to 8.3, costing 299,850 SAR.

The presented DSS in this paper offers a tool that enables the rehabilitation and overall management of any facility by its managers. The DSS can also be further customized to fit the facility manager’s specific strategies and achieve desired objectives.

This purpose of this descriptive case study is to examine students’ experience engaging in stand-up meetings during the team project for the application development course in their Management Information Systems (MIS) program. Although the body of research on agile stand-up meetings is growing, there is little research on the experience of students who are engaging in stand-up meetings. The majority of research focuses on business professionals instead of students.

This study uses a mixed methods approach to collect data by anonymously surveying students. This exploratory study is a prelude to implementing a larger-scale investigation of student perceptions of stand-up meetings. The research was conducted using a mixed methods approach that used a survey instrument with both open-ended and closed-ended questions to gather students’ perceptions. The qualitative data was analyzed using a thematic coding approach.

The results of this study demonstrate that students’ experiences with stand-up meetings are overwhelmingly positive, with students describing how stand-up meetings helped them communicate and collaborate with their team and solve problems together as a team. The majority of students in this study reported that participating in stand-up meetings helped them overcome roadblocks.

The main limitation of this descriptive case study is the sample size, since only one section of the course was available during the spring semester for the survey. Consequently, the findings may not be broadly generalizable to other contexts. An additional limitation is that the sample was obtained from a school primarily serving nontraditional adult students from underserved groups. One other limitation of this study is that the course surveyed was a synchronous online section with a limited amount of time for class sessions.

This case study should serve as a starting point for faculty, particularly information systems faculty, who are seeking to incorporate stand-up meetings into their courses. The benefits that students cited were clear. As one student stated, stand-up “allows us to vet through our work, help build interpersonal relationships and strengthen our skills.” The larger impact and contribution of this research is that encourages faculty to adopt the practice of stand-up meetings to enhance students’ communication, collaboration and problem solving.

Incorporating stand-up meetings into coursework benefits students by fostering collaboration, communication and problem-solving. The results of this study demonstrate that students’ experiences with stand-up meetings are overwhelmingly positive, with students describing how stand-up meetings helped them communicate and collaborate with their team and solve problems together as a team. The majority of students in this study reported that participating in stand-up meetings helped them overcome roadblocks.

This descriptive case study examines students’ experience engaging in stand-up meetings during the team project for the application development course in their MIS program. Although the body of research on agile stand-up meetings is growing, there is little research on the experience of students who are engaging in stand-up meetings. The majority of research focuses on business professionals instead of students.

This paper aims to challenge the fashion of ubiquitous artificial intelligence (AI) and the effects which it will have upon society. In doing so it argues that the effects of AI will be minimal but important.

This argument is based upon the Socratic method and explores the Utilitarian background in which AI is based while drawing upon classical literature and other examples to illustrate the argument.

The findings are encompassed in the argument and show that we need to be more open and careful when considering AI and its effects. We also need to be more realistic when considering potential benefits.

This argument has significant implications for the adoption of AI.

The social implications are equally profound and will impact upon our application of AI solutions to current problems and upon humanity more generally.

This is the first paper which relates AI to human successes.