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Lean Startup (LS) has gained considerable traction in the startup scene, especially within digital firms where the concept finds the concept's genesis. However, there are more and more calls in the entrepreneurship literature to study LS's application beyond the digital context. The purpose of this study is to explore the applicability of LS within the largely under-researched context of non-digital entrepreneurs. To structure the authors' understanding of the participating entrepreneurs' cognitive and behavioural logic, effectuation theory is applied.

To explore how LS is applied in non-digital settings, this study analyses the LS approach of 15 Dutch brick-and-mortar and click-and-mortar Small to Medium-sized Enterprises (SMEs) and startups.

This study provides empirical evidence that non-digital entrepreneurs pursue an effectual logic in their LS approach. However, the entrepreneurs' LS approach appeared to be contextualised to the non-digital contexts' inherent constraints and trade-offs. Such contextualisation calls for a particular set of skills and competencies, including applying mixed-methods cross-validation, affinity and passion for craftsmanship and aesthetics, inferring from limited, qualitative, and often skewed data, establishing an empathetic collaborative relationship with customers and suppliers, and leveraging prior market knowledge and experience.

This study advances the current understanding of the LS applicability and gives a more nuanced account of how LS is practised in the context of non-digital firms, the challenges entrepreneurs involved in non-digital firms need to overcome, and the skills and competencies they need to possess. In practical terms, the findings help non-digital entrepreneurs and coaches to be more heedful of the contextual peculiarities when employing LS.

This modeling facilitates the determination of control responses (or possibly reconfiguration) upon such events and the identification of which segments of the pipeline can continue to function uninterrupted. Based on this modeling, an algorithm is presented to implement the control responses and to establish this determination. In this work, the authors propose using Message Queuing Telemetry Transport (MQTT), which is an integrated method to perform the system-wide control based on message exchanging among local node controllers (agents) and the global controller (broker).

Complex manufacturing lines in industrial plants are designed to accomplish an overall task in an incremental mode. This typically consists of a sequence of smaller tasks organized as cascaded processing nodes with local controls, which must be coordinated and aided by a system-wide (global) controller. This work presents a logic modeling technique for such pipelines and a method for using its logic to determine the consequent effects of events where a node halts/fails on the overall operation.

The method uses a protocol for establishing communication of node events and the algorithm to determine the consequences of node events in order to produce global control directives, which are communicated back to node controllers over MQTT. The algorithm is simulated using a complex manufacturing line with arbitrary events to illustrate the sequence of events and the agents–broker message exchanging.

This approach (MQTT) is a relatively new concept in Cyber-Physical Systems. The proposed example of feed-forward is not new; however, for illustration purposes, it was suggested that a feed-forward be used. Future works will consider practical examples that are at the core of the manufacturing processes.

In a virtual interconnected digital space, the metaverse encompasses various virtual environments where people can interact, including engaging in business activities. Machine learning (ML) is a strategic technology that enables digital transformation to the metaverse, and it is becoming a more prevalent driver of business performance and reporting on performance. However, ML has limitations, and using the technology in business processes, such as accounting, poses a technology governance failure risk. To address this risk, decision makers and those tasked to govern these technologies must understand where the technology fits into the business process and consider its limitations to enable a governed transition to the metaverse. Using selected accounting processes, this study aims to describe the limitations that ML techniques pose to ensure the quality of financial information.

A grounded theory literature review method, consisting of five iterative stages, was used to identify the accounting tasks that ML could perform in the respective accounting processes, describe the ML techniques that could be applied to each accounting task and identify the limitations associated with the individual techniques.

This study finds that limitations such as data availability and training time may impact the quality of the financial information and that ML techniques and their limitations must be clearly understood when developing and implementing technology governance measures.

The study contributes to the growing literature on enterprise information and technology management and governance. In this study, the authors integrated current ML knowledge into an accounting context. As accounting is a pervasive aspect of business, the insights from this study will benefit decision makers and those tasked to govern these technologies to understand how some processes are more likely to be affected by certain limitations and how this may impact the accounting objectives. It will also benefit those users hoping to exploit the advantages of ML in their accounting processes while understanding the specific technology limitations on an accounting task level.

E-tourism is instilling in the tourism industry with the advancement in the technological infrastructure all over the world and fetching tremendous tourists’ attention. The dynamic changes in the technological aspects unveil varied developments in the tourism industry. This paper attempts to reveal the developments in the field of e-tourism by a systematic review of the literature using bibliometric analysis.

In total,146 research articles were retrieved from the Web of Science data during the period of 2004 – 2020, for further analysis using VOSviewer and Biblioshiny package of R Studio.

Useful insights resulted in the form of most cited papers, contribution in e-tourism research by different authors, countries, institutions, journals and so on, co-occurrence analysis and cluster analysis for major trends or themes of e-tourism. This study solicits an elaborated review of e-tourism research and unveils the future directions for the researchers.

This study adds substantial value to the research of e-tourism by analysing the bibliometric data of the last 16 years, that is, from 2004 – 2020, procured from the Scopus by analysing the significant trends developed in the e-tourism research. It also adds value by indicating the emerging areas of e-tourism.

This study aims to investigate the manufacturing reshoring decision-making content from an Eclectic Paradigm perspective.

Data were collected through a six-step systematic literature review on factors influencing manufacturing reshoring decision-making. The review is based on 100 peer-reviewed journal papers discussing reshoring decision-making contents published from 2009 to 2022.

In total, 80 decision factors were extracted and then categorized into resource-seeking (8%), market-seeking (11%), efficiency-seeking (41%) and strategic asset-seeking (16%) advantages. Additionally, 24% of these were identified as hybrid, which means that they were classified into multiple categories. Some decision factors were further identified as reshoring influencing factors (i.e. drivers, enablers and barriers).

Scholars need to consider what other theories can be used or developed to identify and evaluate the decision factors (determinants) of manufacturing reshoring as well as how currently adopted theory can be further advanced to create clearer and comprehensive theoretical frameworks.

This research underscores the importance of developing clearer and more comprehensive theoretical frameworks. For practitioners, understanding the multifaceted nature of decision factors could enhance strategic decision-making regarding reshoring initiatives.

To the best of the authors’ knowledge, this is the first study to investigate the value and practicality of the Eclectic Paradigm in categorizing factors in manufacturing reshoring decision-making content and presents in-depth theoretical classifications. In addition, it bridges the gap between decision factors and influencing factors in the decision-making content research realm.

The primary purpose of this paper is to identify the so-called core authors and their publications according to pre-defined criteria and thereby direct the users to the fastest and easiest way to get a picture of the otherwise pervasive field of bankruptcy prediction models. The authors aim to present state-of-the-art bankruptcy prediction models assembled by the field's core authors and critically examine the approaches and methods adopted.

The authors conducted a literature search in November 2022 through scientific databases Scopus, ScienceDirect and the Web of Science, focussing on a publication period from 2010 to 2022. The database search query was formulated as “Bankruptcy Prediction” and “Model or Tool”. However, the authors intentionally did not specify any model or tool to make the search non-discriminatory. The authors reviewed over 7,300 articles.

This paper has addressed the research questions: (1) What are the most important publications of the core authors in terms of the target country, size of the sample, sector of the economy and specialization in SME? (2) What are the most used methods for deriving or adjusting models appearing in the articles of the core authors? (3) To what extent do the core authors include accounting-based variables, non-financial or macroeconomic indicators, in their prediction models? Despite the advantages of new-age methods, based on the information in the articles analyzed, it can be deduced that conventional methods will continue to be beneficial, mainly due to the higher degree of ease of use and the transferability of the derived model.

The authors identify several gaps in the literature which this research does not address but could be the focus of future research.

The authors provide practitioners and academics with an extract from a wide range of studies, available in scientific databases, on bankruptcy prediction models or tools, resulting in a large number of records being reviewed. This research will interest shareholders, corporations, and financial institutions interested in models of financial distress prediction or bankruptcy prediction to help identify troubled firms in the early stages of distress.

Bankruptcy is a major concern for society in general, especially in today's economic environment. Therefore, being able to predict possible business failure at an early stage will give an organization time to address the issue and maybe avoid bankruptcy.

To the authors' knowledge, this is the first paper to identify the core authors in the bankruptcy prediction model and methods field. The primary value of the study is the current overview and analysis of the theoretical and practical development of knowledge in this field in the form of the construction of new models using classical or new-age methods. Also, the paper adds value by critically examining existing models and their modifications, including a discussion of the benefits of non-accounting variables usage.

Today’s software engineers often work in teams to develop complex software systems. Therefore, successful software engineering in practice require team members to possess not only sound programming skills such as analysis, design, coding and testing but also soft skills such as communication, collaboration and self-management. However, existing examination-based assessments are often inadequate for quantifying students’ soft skill development. The purpose of this paper is to explore alternative ways for assessing software engineering students’ skills through a data-driven approach.

In this paper, the exploratory data analysis approach is adopted. Leveraging the proposed online agile project management tool – Human-centred Agile Software Engineering (HASE), a study was conducted involving 21 Scrum teams consisting of over 100 undergraduate software engineering students in multi-week coursework projects in 2014.

During this study, students performed close to 170,000 software engineering activities logged by HASE. By analysing the collected activity trajectory data set, the authors demonstrate the potential for this new research direction to enable software engineering educators to have a quantifiable way of understanding their students’ skill development, and take a proactive approach in helping them improve their programming and soft skills.

To the best of the authors’ knowledge, there has yet to be published previous studies using software engineering activity data to assess software engineers’ skills.

This study presents a systematic literature review (SLR) of the interdisciplinary literature on drones in last-mile delivery (LMD) to extrapolate pertinent insights from and into the logistics management field.

Rooting their analytical categories in the LMD literature, the authors performed a deductive, theory refinement SLR on 307 interdisciplinary journal articles published during 2015–2022 to integrate this emergent phenomenon into the field.

The authors derived the potentials, challenges and solutions of drone deliveries in relation to 12 LMD criteria dispersed across four stakeholder groups: senders, receivers, regulators and societies. Relationships between these criteria were also identified.

This review contributes to logistics management by offering a current, nuanced and multifaceted discussion of drones' potential to improve the LMD process together with the challenges and solutions involved.

The authors provide logistics managers with a holistic roadmap to help them make informed decisions about adopting drones in their delivery systems. Regulators and society members also gain insights into the prospects, requirements and repercussions of drone deliveries.

This is one of the first SLRs on drone applications in LMD from a logistics management perspective.