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While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.

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.

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.

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.

This study aims to investigate the corrosion behavior of cold-rolled Fe₃₅Ni₂₀C_r12Mn_(28-x)Al_x high-entropy alloys (HEAs) using the potentiodynamic polarization technique in 1 M H₂SO₄ acid. Additionally, the influence of molybdenum (Mo) additions as inhibitors and the effect of variations in cold rolling reduction ratios and Al content on corrosion behavior are examined.

Two cold rolling reduction ratios, namely, 50% (R50) and 90% (R90), were examined for the cold-rolled Fe₃₅Ni₂₀Cr₁₂Mn₂₈Al₅ (Al₅) and Fe₃₅Ni₂₀Cr₁₂Mn₂₃Al₁₀ (Al₁₀) HEAs. Mo inhibitor additions were introduced at varying concentrations of 0.3, 0.6 and 0.9 Wt.%. The potentiodynamic polarization technique was used to evaluate the corrosion rates (CRs) under different experimental conditions.

The results indicate that the addition of 0.3 Wt.% Mo in 1 M H₂SO₄ yielded the lowest CR for both R50 and R90, irrespective of the Al content in the HEAs. However, the highest CR was observed at 0.6 Wt.% Mo addition. Furthermore, increasing the concentration of Al resulted in a corresponding rise in the CR. Comparatively, the CR decreased significantly when the cold rolling reduction ratio increased from R50 to R90.

This research provides valuable insights into the intricate relationship between Mo inhibitors, cold rolling reduction ratio, Al content and the resulting corrosion behavior of Fe₃₅Ni₂₀Cr₁₂Mn_(28-x)Al_x HEAs. The comprehensive analysis of corroded HEAs, including surface morphology, compositions and elemental distribution mapping, contributes to the understanding of the corrosion mechanisms and offers potential strategies for enhancing the corrosion behavior of HEAs.

This study aims to present a comprehensive investigation into users’ behavioural intentions to use e-pharmacies through the lens of the privacy calculus model. The present study also investigates the effects of perceived benefit, perceived privacy risk, timeliness and perceived app quality on e-pharmacy usage through the mediating role of trustworthiness.

The study used a deductive approach and collected data from 338 respondents using the purposive sampling technique. partial least squares structural equation modelling was applied to analyse the data.

The findings of the study indicate that perceived benefit, perceived privacy risk, timeliness and perceived app quality do not directly impact users’ behavioural intentions towards e-pharmacy adoption. Instead, it demonstrated that perceived benefit, perceived privacy risk, timeliness and perceived app quality influenced behavioural intention indirectly through the mediating role of trustworthiness

This study offers valuable insights to entrepreneurs, marketers and policymakers, enabling them to develop regulations, guidelines and policies that cultivate trust, safeguard privacy, ensure prompt services and create an enabling environment for the adoption of e-pharmacies. The present study also contributes to the existing literature by extending the privacy calculus model with the integration of timeliness and perceived app quality to explain users’ adoption behaviour towards e-pharmacy.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

To develop electrode materials for supercapacitor with superior electrochemical performance and simple preparation process, the purpose of this study is to prepare flexible CC/NiS/a-NiS electrodes with self-supporting structure by loading hydrothermally synthesized a-NiS particles along with nano-NiS on carbon cloth by electroplating method.

The effects of current densities, temperatures and pH values on the loading amount and uniformity of the active substances during the plating process were investigated on the basis of optimization of surface morphology, crystalline structure and electrochemical evaluation as the cyclic voltammetry curves, constant current charge–discharge curves and AC impedance.

The a-NiS particles on CC/NiS/a-NiS were mostly covered by the plated nano-NiS, which behaved as a bulge and provided a larger specific surface area. The CC/NiS/a-NiS electrode prepared with the optimized parameter exhibited a specific capacitance of 115.13 F/g at a current density of 1 A/g and a Coulomb efficiency of 84% at 5 A/g, which is superior to that of CC/NiS electrode prepared by electroplating at a current density of 10 mA/cm², a temperature of 55°C and a pH of 4, demonstrating its fast charge response of the electrode and potential application in wearable electronics.

This study provides an integrated solution for the development of specifically structured NiS-based electrode for supercapacitor with simple process, low cost and high electrochemical charge/discharge performance, and the simple and easy-to-use method is also applicable to other electrochemically active composites.

This study analyses configurations of national culture as boundary conditions of countries’ national systems of innovation (NSI). Drawing from the NSI approach, we argue that culture’s role is that of a contingency factor shaping the relationship between investments in innovation and national innovation outputs.

We assessed the moderation effect of national culture through a systematic, two-stage approach using fuzzy-set Qualitative Comparative Analysis (fsQCA), which allows the analysis of changes induced by the moderator variables. Analyses were conducted with a diverse sample of 61 countries over a period spanning 12 years, from 2011 to 2022.

Findings reveal that investments in innovation, but not individual cultural dimensions, is a necessary condition for high innovation outputs. Furthermore, several configurations of cultural dimensions were identified as moderators of the relationship between investments in innovation and innovation outputs.

This study provides insights into cross-national innovation research by exposing the role of cultural configurations, rather than just individual cultural dimensions, as boundary conditions involved in the achievement of high levels of innovation.

Improving the quality of madrasah in the digital era is a must. This can be committed by strengthening aspects of madrasah governance through implementing management strategies that refer more to the integration of technology and Islamic education. This research focuses on madrasah management strategies through the Madrasah Reform program.

This research uses a case study research design that focuses attention on strategic aspects of developing madrasah through the Madrasah Reform program. The informants in this study were 18 people consisting of three madrasah heads from Madrasah Ibtidaiyah (MI), Madrasah Tsanawiyah (MTs) and Madrasah Aliyah (MA), five teachers and 10 students. Data collection in this study used in-depth and semi-structured interviews with madrasah heads and teachers regarding the implementation of the Madrasah Reform program and also regarding madrasah management strategies at three levels of education.

This study shows that the strategy of managing madrasahs through the Madrasah Reform program in three madrasahs in Indonesia has had a positive impact on improving the quality of madrasahs, although there are still aspects that require development.

This research implies that the quality of madrasah in the digital era is determined by management strategies based on the use of educational technology.

This program has implications for the development of the quality of human resources in educational institutions, especially in relation to digital literacy among students and teaching staff. The use of digital technology, which is one of the main projections of the Madrasah Reform program, is continuously able to change the face of education in a more modern direction, both in terms of governance and the learning process, so that the output of this program, especially what occurs at Madrasah Madani, is significant development in the aspects of digital literacy and technology. Which is the main criterion in facing a digital-based educational context.

For a policy aspect, the success of the Madrasah Reform program at Madrasah Madani can be used as a blueprint or model for implementing this program in Islamic educational institutions, specifically Madrasas in South Sulawesi and in general at Madrasas throughout Indonesia.

This proves that Madrasah Reform program is a program that can be implemented in madrasahs to improve the quality of madrasah management in the digital era while continuing to carry out simultaneous improvements and evaluations of the program.