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This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

This paper aims to examine the effects of managerial ability (MA) on the likelihood and the timeliness of goodwill impairment and explore whether the desirable effect of MA vary with the degree of agency problems.

The authors propose a unified framework to simultaneously examine the effects of MA on the likelihood and the timeliness of goodwill impairment by incorporating a market-based impairment indicator (denoted as BTM), MA and the interaction of BTM with MA to this study’s regression model to account for the likelihood of goodwill impairment. BTM addresses the timeliness of goodwill impairment.

This study finds that firms with higher MA have lower likelihood of goodwill impairment, and such firms are more likely to recognize goodwill impairment in a timely manner when the underlying value of goodwill is economically impaired. This desirable effect of MA is more pronounced in non-state-owned enterprise (SOEs) and firms without chief executive officer (CEO) duality.

Firms can reduce the losses arising from goodwill impairment by enhancing the ability of their management teams combined with improved corporate governance structure.

This paper provides novel insights on understanding the role of MA in not only reducing the likelihood but also enhancing the timeliness of goodwill impairment. The findings help advance the upper echelons theory by uncovering the heterogenous effects of executives with different levels of ability.

The purpose of this study to improve the efficiency of customer acquisition and retention through the design of salary information disclosure mechanism.

This study develops a stylized game-theoretic model of delegating customer acquisition and retention, focusing on how firms choose delegation and wage information disclosure strategy.

The results confirm the necessity for enterprises to disclose salary information. When sales agents are risk neutral, firms should choose multi-agent (MA) delegation and disclose their wages. However, when agents are risk averse, firms may disclose the wages of acquisition agents or both agents in MA delegation, depending on the uncertainty of the retention market.

This paper contributes to the literature on delegation of customer acquisition and retention and demonstrates that salary disclosure can be used as a supplement to the incentive mechanism.

We form portfolios based on return and liquidity and examine the effects of liquidity and other risk factors on asset pricing in the Chinese stock market. Our results show that the past loser-and-illiquid stock portfolios tend to outperform the past winner-and-liquid stock portfolios in the 1–12 months holding period. The excess return is significantly associated with the market-wide liquidity factor even when we control the three Fama-French and momentum factors. Cross-sectionally, the liquidity beta significantly affects the excess return even with control of other risk betas and other traditional liquidity proxies.

In this paper, the authors aim to study the effect of hydrogen on the pitting corrosion behavior of Incoloy 825, a commonly used material for heat exchanger tubes in hydrogenated heat exchangers.

The pitting initiation and propagation behaviors were investigated by electrochemical and chemical immersion experiments and observed and analyzed by scanning electron microscope and energy dispersive spectrometer methods.

The results show that hydrogen significantly affects the electrochemical behavior of Incoloy 825; the self-corrosion potential decreased from −197 mV before hydrogen charging to −263 mV, −270 mV and −657 mV after hydrogen charging, and the corrosion current density increased from 0.049 µA/cm² before hydrogen charging to 2.490 µA/cm², 2.560 µA/cm² and 2.780 µA/cm² after hydrogen charging. The pitting susceptibility of the material increases.

Hydrogen is enriched on the precipitate, and the pitting corrosion also initiates at that location. The synergistic effect of hydrogen and precipitate destroys the passive film on the metal surface and promotes pitting initiation.

Polymer-based thermal interface materials (TIMs) are having pump out problem and could be resolved for reliable application. Solid-based interface materials have been suggested and reported. The purpose of this paper is suggesting thin film-based TIM to sustain the light-emiting diode (LED) performance and electronic device miniaturization.

Consequently, ZnO thin film at various thicknesses was prepared by chemical vapour deposition (CVD) method and tested their thermal behaviour using thermal transient analysis as solid TIM for high-power LED.

Low value in total thermal resistance (R_th-tot) was observed for ZnO thin film boundary condition than bare Al boundary condition. The measured interface (ZnO thin film) resistance {(R_th-bhs) thermal resistance of the interface layer (thin film) placed between metal core printed circuit board (MCPCB) board and Al substrates} was nearly equal to Ag paste boundary condition and showed low values for ZnO film prepared at 30 min process time measured at 700 mA. The T_J value of LED mounted on ZnO thin film (prepared at 30 min.) coated Al substrates was measured to be 74.8°C. High value in junction temperature difference (ΔT_J) of about 4.7°C was noticed with 30 min processed ZnO thin film when compared with Al boundary condition. Low correlated colour temperature and high luminous flux values of tested LED were also observed with ZnO thin film boundary condition (processed at 30 min) compared with both Al substrate and Ag paste boundary condition.

Overall, 30 min CVD processed ZnO thin film would be an alternative for commercial TIM to achieve efficient thermal management. This will increase the life span of the LED as the proposed material decreases the T_J values.

Purpose: This study aims to identify communication speech acts and transaction terms in online stores (Olshop) during live streaming on Facebook amid the COVID-19 pandemic and to understand communication patterns between sellers and buyers when shopping on Facebook live streaming in Indonesia.

The Need for Research: This research is motivated by the skill gap arising from increasing buying and selling transactions through live streaming on Facebook. Cultural and demographic shifts, along with the widespread availability of modern technologies and marketing 2.0 have resulted in the global population adopting social media at rates far beyond our use of the Internet, making a compelling case by example and analogy that social media has the potential to level the playing field and is effective in reaching their target market.

Methodology: The type of research is descriptive-qualitative using corpus data instruments. The data collection technique in this study was carried out by reading and observing the data and listening to speeches about buying and selling women’s equipment from various online stores on Facebook. Then select and sort the data designated as forms, strategies, and functions of speech acts in buying and selling transactions during live streaming on Facebook. The data analysis technique has three steps: (1) reducing the amount of data; (2) presenting the data; and (3) concluding.

Findings: The results show that there are four types of speech acts between sellers and buyers in the live-streaming online shop on Facebook, namely, assertive, directive, expressive, and commissive speech acts.

This research paper aimed to investigate the affordances of using virtual reality (VR) in teaching culture among in-service teachers of teaching Persian to speakers of other languages (TPSOL) in Iran.

This qualitative case study, conducted at two Iranian universities, used purposeful sampling to select 34 eligible in-service Persian teachers from a pool of 73. Data collection used an open-ended questionnaire and interviews.

Before the TPSOL in-service training workshop, teachers expressed their reservations regarding the use of VR to teach culture in TPSOL courses. The emerged themes were “skepticism toward effectiveness,” “practicality concerns,” “limited awareness of VR applications,” “technological apprehension” and “prevalence of traditional teaching paradigms.” During the post-workshop interview, it was discovered that the teachers’ perceptions of VR in teaching culture had undergone a positive shift. The workshop generated emergent themes that reflected positive perceptions and affordances for using VR to teach culture in TPSOL, including “enhanced cultural immersion,” “increased student engagement,” “simulation of authentic cultural experiences,” and “facilitation of interactive learning environments.”

One primary limitation is the lack of prior experience with VR for teaching practices in real-world classrooms among the participants. While the study aimed to explore the potential of VR in enhancing pedagogical approaches, the absence of participants with prior exposure to VR in educational contexts may impact the generalizability of the findings to a broader population. Additionally, the study faced practical constraints, such as the unavailability of sufficient facilities in the workshop. As a result, the instructor had to project the VR cont7ent on a monitor, potentially diverging from the immersive nature of true VR experiences. These limitations offer opportunities for future research to refine methodologies and gain a more comprehensive understanding of the implications of integrating VR into teaching practices.

Extensive research has been conducted on the effectiveness of VR in language education. However, there is a significant gap in research on TPSOL, which is considered a less commonly taught language. This study aims to address this gap by exploring the use of VR in the TPSOL through the lenses of in-service teachers. As part of a larger investigation, this qualitative inquiry focuses on the perceptions of in-service teachers about VR, with a particular emphasis on the cultural understanding of the Persian language.

Previous studies focus on the direct effects of marketing analytics on entrepreneurial performance, but few explore the underlying mechanisms. Drawing on affordance theory, this study explores pathways through new product innovation (NPI) for the effects of marketing analytics on business performance. NPI is a market-based innovation concept comprising customer- and competitor-driven NPD and incremental innovation.

Using survey data collected from UK-based entrepreneurial firms operating in the IT and telecoms industries, we apply confirmatory factor analysis and a sequential structural equation model to test the mediating role of NPI in the effect of marketing analytics on market performance and financial performance.

The results show that marketing analytics enhances business performance through competitor-driven but not customer-driven NPD. Although using marketing analytics to generate customer knowledge for existing product innovation may enhance market performance, this positive effect becomes negative when competitor-driven NPD is undertaken to improve existing product innovation.

This study makes significant contributions to the innovation and NPD literature. It delves deeper into the existing view on the positive contributions of customer engagement to business value creation, revealing the significance of competitor knowledge to enhance business performance through marketing analytics, particularly in the context of IT and telecoms entrepreneurial firms.