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The study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature. To draw both academics and practitioners through accelerated research activities, the study also aims to look into the significance of these disruptive technologies, their potential and the opportunities they present for the accounting profession.

With the use of the Scopus database and a combination of accounting, reporting, auditing and technology-related keywords, 1660 research articles published between 2008 and 2023 were included in the sample. To provide graphical analysis of bibliometric data and visualize research findings such as bibliographic coupling, co-citation and keyword co-occurrence, this study used the R-biblioshiny and VOSViewer tools.

The findings demonstrate a growth in scholarly interest in the study’s area, particularly in recent years. The bibliometric analysis focuses on three key uses and applications of technology in the accounting and auditing professions: the adoption of continuous auditing and monitoring in the audit profession, the use of software tools in the audit and accounting professions and the connections between information systems and audit.

This study contributes to the literature by examining current research trends on the use of technology in the accounting and reporting professions, identifying gaps in the literature and, most importantly, proposing a research agenda for the field. This study’s data came entirely from English-language articles and reviews in the Scopus database. It also considers studies that are directly relevant to the use of technology in accounting and reporting.

This study aims to examine the influence of team-level green human resource management practices (TGHRM) on team-level green creative behavior (TGCB) through team green psychological climate (TGPC). Additionally, it delves into the moderating effects of ethical leadership (EL) and green culture (GC) on the relationships among team-level GHRM, TGPC and TGCB.

Using a cross-sectional design, data were gathered from hotel teams and were analyzed using the PROCESS model.

The results indicate that TGHRM significantly impacts TGCB via TGPC. Moreover, the study provides partial evidence supporting the moderating roles of EL and GC in the relationships between TGHRM, TGPC and TGCB.

These findings offer valuable insights for managers and practitioners. They highlight the potential to enhance TGCB by implementing GHRM practices, nurturing a TGPC and cultivating both EL and a GC within teams.

This research addresses a gap in the literature, focusing on the effects of TGHRM on TGCB and shedding light on the intertwined social and psychological processes. Further, it broadens the discourse by analyzing the moderating influence of EL and GC in the dynamics between TGHRM, TGPC and TGCB.

This study aims to provide a comprehensive bibliometric investigation of the antecedents to financial stability in Islamic banking, a transition economy with a volatile stock market focusing on banks following the Shariah approach.

The data for this analysis was extracted from the Scopus database, which combines a comprehensively crafted abstract and citation database with augmented data and linked scholarly works across various disciplines. It quickly finds relevant research and provides access to reliable data and analytical tools. This study deploys “bibliometrix 3.0,” a biblioshiny R-package for influential structure and the VOS viewer for intellectual structure.

The investigation’s main findings revealed that 1,910 documents were published from 1987 to 2022. Published manuscripts received 39,050 citations, with an average of 10.18 citations per year. However, the instructed empirical research was experienced during 2009 and 2020, while earlier periods (1987–2008) were relatively inactive where banking was considered protective in the presence of BASEL-II capital accords regulations. While the International Journal of Bank Market has been at the top of the list to publish articles related to the area under investigation, the Journal of Banking and Finance is ranked one of the most cited articles. Malaysia has been at the top of the list of countries to research Islamic Sharia compliance principles in the banking industry, and International Islamic University Malaysia has produced enough evidence in this regard. The intellectual structure provided essential foundations for future research, and the bibliometric coupling approach was used.

While most of the banking research has been conducted to determine the banking business efficiency, risk and profitability, little focus is given to financial stability and that too concerning the Islamic banks. Therefore, researchers need to investigate this horizon from an Islamic banking point of view and focus on key issues that discriminate between Islamic and conventional banks in determining their stability level.

Briefly, to the best of the authors’ knowledge, this study would be the first to provide bibliometric information about financial stability keeping in view the sample data from banks with the Shariah approach. Furthermore, the proven analysis demonstrates a novel contribution that financially stable Islamic banks might strengthen the financial industry and overall economy.

This study aims to investigate what past scholars have learned about Muslim consumer compliance behaviour in Islamic banks and identify what future research is needed. In addition, it also explores the relationship model between the previously studied determining factors and the customer’s Sharia compliance behaviour.

This study used a bibliometric–systematic literature review analysis using the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) technique by reviewing the articles published from 2013 to 2023. The PRISMA procedures involved several stages, including identification, screening, eligibility, analysis and conclusion based on the findings.

The results found that customer Sharia compliance behaviour determinants in Islamic banks are attitude, subjective norms, perceived behavioural control, Islamic financial literacy, religiosity, consumer conformity, Islamic branding and behavioural intention. Interestingly, the results indicated that such factors as consumer conformity, Islamic branding and sustainable intentions are less discussed.

Decision-makers in Islamic banks must use digital technology to offer better service and make operations more reachable for customers to access information, complete transactions and manage their accounts by Sharia principles. Therefore, the bank needs to continually produce innovative products and services so that customers have a greater variety of options to suit their Sharia-compliant financial needs. Theoretically, this study has contributed by finding the main critical domains influencing customers’ Sharia compliance behaviour, such as attitudes, subjective norms, perceptions of behavioural control, knowledge of Islamic finance, religiosity, consumer conformity, Islamic branding and behavioural intentions. Then, it makes a theoretical contribution by establishing a model that explains how customers make decisions based on Sharia-related factors in the context of their purchases.

Past studies focused on the Sharia compliance behaviour in paying Zakat for takaful customers. Therefore, this study provides critical factors of Sharia compliance behaviour on conformity, Islamic branding and sustainable intention regarding unexplored consensus on the determinants and outcomes of customer Sharia compliance behaviour of Islamic banking.

With the growing concern for environmental and sustainability issues, especially in the aftermath of the coronavirus disease 2019 (COVID-19) pandemic, organizations feel compelled to pursue green sustainability in their operations. In this regard, the active involvement of employees in pro-environmental behaviors (PEBs) is crucial for achieving organizational environmental sustainability goals (Saeed et al., 2019). To shed light on this important issue, this study aims to investigate the impact of interacting/engaging environmental corporate social responsibility (CSR) communication strategy on employees' PEBs through the mediating effects of communal relationship and employee empowerment.

A total of 443 full-time USA employees working across various industries participated in an online survey.

The interacting/engaging environmental CSR communication strategy fosters employees' perceived communal relationship with their organizations and empowers them to support their organization's environmental initiatives, which, in turn, positively influences employees' PEBs at work.

This study advances CSR and internal communication literature through the lens of relationship management and self-determination theories. The findings theoretically suggest the effectiveness of the interacting/engaging environmental CSR communication strategy in nurturing favorable employee–organization relationships (EORs), employee empowerment and PEBs at work. The practical implications of CSR communication are also elaborated.

This paper addresses a crucial research need by examining the influence of compatibility, a pivotal design element for hotel concierge apps, on the socio-psychological dynamics of digital hotel guests. While prior research has examined the constructs, their application to digital concierge apps introduces a unique context. We posit that compatibility significantly influences central variables rooted in theory of planned behaviors (TPBs) and technology acceptance model (TAM), fostering positive usage intentions.

Analyzing data from 668 four-star hotel guests through PLS-SEM substantiates compatibility’s role, endorsing the theoretical amalgamation of affordance, TPB, and TAM frameworks.

Compatibility positively affected perceived ease of use, perceived usefulness, and attitude toward behavior. Besides, usage intention positively affected willingness to pay a price premium and revisit intention.

This paper adopts compatibility as a unifying force for integrating TPB and TAM; the predictive ability of digital concierges' usage intentions on revisit intentions to upscale hotels. Further, this paper is the first attempt to highlight employing compatibility as a pivotal design factor for digital concierge apps in the hospitality setting.

Microenterprises (MEs) are vital to the growth and prosperity of economies around the world. All levels of society, from universities to national governments, have collaborated to improve the chances of survival and future growth of these businesses. The threat to life is serious, and unless concerted action is taken, the situation will spiral out of control. Policymakers and business leaders must work together to address the sustainability crisis. The study, therefore, set out to determine how various entrepreneurial skills (such as creativity, collaboration, networking, and risk-taking) affect the long-term viability of MEs. The overall objective of the study was to determine the importance of innovative problem-solving, collaboration, networking, and willingness to take calculated risks of microentrepreneurs for the long-term success of their businesses. A total of 274 microentrepreneurs in rural areas of the Ancash region of Peru were surveyed in the grocery, hardware, clothing, and food service sectors. The survival of the MEs was tested on four dimensions: innovation, leadership, networking, and risk-taking. According to the results, MEs managers can increase their longevity by cultivating creative skills, strengthening leadership as a key to business sustainability and survival, maximizing the use of networks to gain a market advantage and expand their customer base, and employing calculated risk-taking.

This study aims to know the tactician role of financial technology (FinTech) in the field of accounting and auditing through contextualized systematic literature review by using bibliometric analysis.

The qualitative bibliometric analysis includes studies from 2017 to 2021 using the Scopus and Web of Science databases, which yielded 277 published papers with the keywords, FinTech accounting and auditing. The contextualized systematic literature review greatly helped in clarifying the content within each cluster.

The study identified the tactician role of fintech primarily in the accounting and auditing professional field. Fintech is still in its inception, with continual development and implementation taking place especially, in the auditing field. The findings also confirm that FinTech can produce a confluence between various research areas, including accounting, auditing, business finance, economics, management and business field.

The study describes the tactician role of FinTech and its huge possibility for future study in the accounting and auditing field among professionals, academics and regulators.

This study be able to help accounting professionals, policymakers and government regulators to establish policy development, as this research emphasizes the tactician role of FinTech in the accounting and auditing field.

FinTech in accounting and auditing might add to the existing field of FinTech in the IR4.0 era that give benefits to different players such as policymakers, governments, researchers, FinTech entrepreneurs and practicing professionals.

To the best of the author’s knowledge, little focus has been given about FinTech in the accounting and auditing field using bibliometric analysis. The insights of systematic literature review provide researchers on FinTech among practicing professionals and offer opportunities for further scientific endeavours.

This research aims to extend the research on humorous leadership and the hospitality industry by using the theoretical framework of affective events theory (AET). This research aims to close this gap by recognizing that leaders' humor may inspire pro-social motivation in tourism workers and can harness the ability of employees to offer innovative ideas. The effect of leaders' humor on employees’ pro-social motivation is moderated by the personal need for structure (PNS).

A multi-source time-lagged design was employed in this research. The researchers used survey instruments to collect data from frontline employees and their immediate supervisors working in Pakistan’s two- to five-star hotels. The current study considers 279 useable responses and tested them through Hayes process macros.

Results show that humorous leadership has a significant direct impact on the innovative work behavior (IWB) of hotel employees. Pro-social motivation significantly mediates the relationship between humorous leadership and IWB. Further, the PNS significantly buffers the relationship between humorous leadership and pro-social motivation.

Findings are vital for hotel managers to adopt a more flexible leadership style to promote the pro-social motivation and IWBs of hotel employees.

This is one of the first studies to use pro-social motivation to explain the relationship between humorous leadership and creative work behaviors. Employees' individual needs for structure have also been utilized as a novel boundary condition. The results are essential for hotel managers to adopt a more adaptable leadership style to encourage the staff’s pro-social motivation and creative work behaviors.

The purpose of this study was to develop and validate a scale to assess the influence of Higher Educational Facilities for the growth of education in higher education institutions.

The first step in the process of scale development is to generate an item pool containing as many items as possible which captures the construct of interest. A total of 111 items were constructed for the initial try-out of the scale measuring the construct of higher educational facilities. This rating scale was based on the Likert-type was designed, where each item had to be rated on a five-point scale. The scale consisted of a few items involving the dimensions of infrastructure, quality assessment and quality assurance regard to the vision actualization.

Higher Educational Facilities Scale (HEFS) was developed by the investigator and designed in the format of a 5-point rating scale of the Likert type. There are different phases identified for the scale construction. In the first phase, items are created and the content’s validity is determined. The scale is constructed in the second phase. Pre-testing the questions, administering the survey, reducing the number of items and determining how many factors the scale captures are all steps in the scale construction process. The number of dimensions, reliability and validity are all verified in the third phase, scale evaluation. In developing the scale, the content and face validity was ascertained. The reliability of the scale and its three subscales were established. This scale has potential value for policymakers to assess the perception held by the religious faculty members working in higher education institutions.

The research is part of the doctoral thesis by Dr Deepa Thomas under the supervision of Dr Fr. Joseph C. C. and the co-supervision of Dr Kennedy Andrew Thomas. The purpose of the scale is to assess the higher educational facilities of in institutions of higher Education. Quality, excellence and service are the vision and purpose of higher education institutions to provide ample opportunities and good facilities for their beneficiaries, thus creating tremendous changes in the Indian education scenario.