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This chapter provides a reflective critique of Mobility as a Service (MaaS), an emerging development seeking a role within the Smart Mobility paradigm. We assess a range of its future implications for urban policymakers in terms of governance and sustainability (i.e., social and environmental impacts). We begin by describing the origins of the MaaS concept, along with the features of precursor technologies and current early examples. We then reflect on the marketing of MaaS and use it to consider how we might anticipate some potentially less desirable aspects of the promoted business models. Finally, we discuss the implications for governance.

Mobility as a service (MaaS) is a new model of bundling personal transport options from multiple providers to provide frictionless service. The model integrates information and service to enable users to search, book and pay through a single digital platform. The aim of MaaS is to minimize individual car ownership and revolutionize personal mobility habits in favour of sustainable modes. Thus, it is important to understand consumers' readiness for MaaS. This study explains the factors that influence MaaS adoption.

A comprehensive review of the related literature has been conducted, leading to the development of a conceptual model for investigating the key factors that influence MaaS adoption. The model draws upon the digital platform, schema congruity and planned behaviour theories. The model is then tested using structural equation modelling and survey data collected from 331 respondents.

The findings indicate that MaaS information schema congruity, the digital platform's personalizability, customizability, functional integration, network integration and governance of data together with attitude towards MaaS and subjective norm concerning MaaS influence MaaS adoption. Furthermore, MaaS digital platform expectation and MaaS information schema congruity contribute to users' attitude towards MaaS use.

The paper highlights the design and informational attributes of MaaS platforms that influence their adoption and contributes an integrated research model that links digital platform characteristics, behavioural factors and information schema congruity. Future research can use the constructs and measures we developed in this study to build deeper understanding of what contributes to the success of digital platforms.

We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of survey research in management accounting by devoting more attention to scale development and especially to construct validity. By focusing on the activity sets of the controllers’ roles, we provide a theoretically and empirically grounded picture of their current roles. The measurement instruments presented in this study enable systematic research progress on controller roles, their relationships, antecedents, and performance outcomes.

Cloud Manufacturing (CM) is the manufacturing version of Cloud Computing and aims to increase flexibility in the provision of manufacturing services. On-demand manufacturing services can be requested by users to the cloud and this enables the concept of Manufacturing-as-a-Service (MaaS). Given the considerable number of prototypes and proofs of concept addressed in literature, this work seeks real CM platforms to study them from a business perspective, in order to discover what MaaS concretely means today and how these platforms are operating.

Since the number of real applications of this paradigm is very limited (if the authors exclude prototypes), the research approach is qualitative. The paper presents a multiple-case analysis of 6 different platforms operating in the manufacturing field today. It is based on empirical data and inductively researches differences among them (e.g. stakeholders, operational flows, capabilities offered and scalability level).

MaaS has come true in some contexts, and today it is following two different deployment models: open or closed to the provider side. The open architecture is inspired by a truly open platform which allows any company to be part of the pool of service providers, while the closed architecture is limited to a single service provider of the manufacturing services, as it happens in most cloud computing services.

The research shoots a picture of what MaaS offers today in term of capabilities, what are the deployment models and finally suggests a framework to assess different levels of development of MaaS platforms.

This study aims to address a comprehensive and integrated investigations pertaining to the preparation of AgNPs with well-defined nano-sized scale using the aforementioned poly (meth acrylic acid [MAA])–chitosan graft copolymer, which is cheap, nontoxic, biodegradable and biocompatible agent as a substitute for the traditionally used toxic reducing agents.

AgNPs are prepared under a range of conditions, containing silver nitrate and poly (MAA)–chitosan graft copolymer concentrations, time, temperature and pH of the preparation medium. To classify AgNPs obtained under the various conditions, ultraviolet–visible spectroscopy spectra and transmission electron microscopy images are used for characterization of AgNPs instrumentally in addition to the visual color change throughout the work. The work was further extended to study the application of the so prepared AgNPs on cotton fabric to see their suitability as antibacterial agent as well as their durability after certain washing cycles.

According to the current investigation, the optimal conditions for AgNPs formation of nearly 3–15 nm in size are 5 g/l, poly (MAA)–chitosan graft copolymer and 300 ppm AgNO₃ in addition to carrying out the reaction at 60°C for 30 min at pH 12. Besides, the application of the so prepared AgNPs on cotton fabric displayed a substantial reduction in antibacterial efficiency against gram-positive and gram-negative bacteria estimated even after 10 washing cycles in comparison with untreated one.

To the best of the authors’ information, no comprehensive study of the synthesis of AgNPs using poly (MAA)–chitosan graft copolymer with a graft yield of 48% has been identified in the literature.

The principles of mindfulness have been increasingly applied in medical education for stress reduction. One of the most often used measures for mindfulness research is the Mindful Attention Awareness Scale (MAAS). The purpose of this paper is to determine the factor structure, and investigate its reliability and validity in a sample of multi-ethnic medical students in Malaysia.

In total, 590 medical students were involved in the study. After minor modification of the MAAS, a test battery including sociodemographic information, the MAAS, Subjective Happiness Scale (SHS), Satisfaction with Life Scale (SWLS), Five-facet Mindfulness Questionnaire (FFMQ), Depression, Anxiety and Stress Scale (DASS), and Perceived Stress Scale (PSS) was administered to the participants.

Exploratory and confirmatory factor analyses supported a one-dimensional factor structure of the MAAS. Cronbach’s α coefficient of the scale was 0.92 and in a sub-sample (n=118), it showed satisfactory temporal stability in two weeks period. There were significant positive correlations with SHS, SWLS, and four subscales of FFMQ scores (convergent validity); and negative correlations (discriminant validity) with the DASS and PSS scores (p<0.05). In another sub-sample (n=52) who participated in a four-week mindfulness-based intervention, the scale showed significant change in scores (p=0.002).

The study provided preliminary results supporting the use of the MAAS as a valid, reliable and stable factor structure of mindfulness measure among medical students in Malaysia.

While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and its interfaces with MA challenges and business performance from a small business perspective.

A sample of 502 small businesses is investigated with an embedded mixed methods research design comprised of qualitative content analysis, factor analysis and analysis of variance.

Up to 78% of small businesses are facing MA challenges that stem from organisation, systems, personnel and/or resources. Based on the present findings, MA challenges do motivate small businesses to at least consider investing in MAA as small businesses facing challenges are more likely to acquire systems and services than those reporting no issues at all. Hence, small business managers seem to not only recognise where their challenges lie, but also seek ways to improve the situation through MAA. The analysis also reveals that companies with the highest MA know-how have the best average solvency, suggesting that small businesses indeed benefit from MAA. Interestingly, the performance at medium levels of know-how declines while investments increase, revealing a “decreasing solvency phenomenon”. Potential explanations are, e.g. the MA not fitting the company’s exact needs, or information usability and use being limited by poor MA understanding.

The originality of the research lies in exploring the interfaces between MA challenges, MAA and small business performance using distinctive embedded mixed methods research design.

Developing sustainable mobility can add value to the travel and tourism experience in alpine areas and can become a challenge for destinations in terms of interests, goals, skills and values involving both public and private subjects. Mobility as a Service (MaaS) is a new model for delivering sustainable transport services that in recent experiences seem to be an alternative to the use of owned cars by allowing the personalized use of a bundle of public and private transport means. This paper aims to identify the positive aspects in the two main Alpine regions affected by tourism demand coming mainly from Lombardy by implementing a mobility model inspired by Maas in the Lombardy capital.

The tourism demand of the Autonomous Province of Trento and the Aosta Valley Region is thus analyzed using descriptive statistics on tourist flows and mobility characteristics.

Technology and propensity to change are the determining factors to move from traditional to innovative mobility systems.

This work, by considering the recent studies on MaaS models, limited to sustainable urban mobility models, extends the MaaS approach to the key concepts of “sustainable mobility” and “sustainable tourism” by analyzing the tourist flow, which from Lombardy invest the main alpine regions.

This study aims to use multi-functional viscose fabric that was facilely developed with with respect to ease and care characteristics, reinforcement effect and antibacterial activity by using novel echo friendly antibacterial finish based on citric acid/sodium hypophosphite and the authors’ previously tailor-made poly meth acrylic acid (MAA)-chitosan graft copolymer via alternative microwave curing approach instead of traditional high-temperature cure one.

Viscose fabric was paddled twice in the cross-linking formulations containing different concentrations of citric acid, poly (MAA)-chitosan graft copolymer and sodium hypophosphite to 90 % wet pick up and dried at 100°C for 3 min in an electric oven. Then, the treated fabrics were placed on the disk spinner of the microwave oven and cured at different power (100–800 Watt) for various durations (60–180 s). The fabric was then water-rinsed and dried at ambient condition before use.

Results revealed that the above echo friendly method for finished viscose fabrics was found to achieve relatively high dry wrinkle recovery angle and maintain the loss in tensile strength within the acceptable range, as well as antibacterial activity against Escherichia coli and Staphylococcus aureus as a gram-negative and gram-positive bacteria, respectively; in addition to durability up to ten washing cycles. Furthermore, scanning electron microscope images, nitrogen content and add on % of the finished fabric confirmed the penetration of grafted chitosan inside the fabric structure. The tentative mechanism for these reactions is advocated.

The novelty addressed here is undertaken with the advantages of using citric acid as a nonformaldehyde, safe and cheap poly carboxylic acid as a crosslinking agent and sodium hypophosphite as a potential catalyst, in addition to the authors’ noncitable multifunctional echo friendly tailor-made poly (MAA)-chitosan graft copolymer for imparting reinforcement and antibacterial characteristics to viscose fabric that uses the pad-dry/cure microwave fixation for progressively persuaded heat within the fabric during curing.

This was done to see the impact of microwave as green and efficient tool with respect to reduction in organic solvents, chemicals and exposer time as well as fixation temperature on the finishing reaction in comparison with traditional pad-dry-cure method.

Poly (MAA)-chitosan graft copolymer as amphoteric biopolymer was expected to impart multifunctional properties to viscose fabrics especially with comparable dry wrinkle recovery angle and minimize the loss in tensile strength in addition to antibacterial properties in comparison with untreated one.

Management accounting practices are expected to adapt and evolve with changing information requirements. The purpose of this study is to determine factors that drive management accounting adaptability (MAA) in organisations using the agility lens.

This study identifies three factors that drive MAA through their support of agility. Specifically, the impact of top management team knowledge, team-based structures and information system flexibility on MAA is examined. The hypotheses are tested using data collected from an online survey of Australian and New Zealand companies.

The results support the proposed relations and explain a significant variance in MAA. Also, consistent with previous findings, a positive association between MAA and management accounting effectiveness was found.

This study illustrates the value of using the agility lens in the context of management accounting change, which is under-explored in the accounting literature relative to other disciplines such as production economics.

This study recommends management to refrain from behaviour that encourages and maintains the status quo. Influencing the factors identified in this study can encourage more innovation in management accounting and improve adaptability when changes to organisational contingencies occur.

This paper explores and adopts the concept of agility to complement dominant theories in the management accounting change literature. The concept of agility is unpacked and applied to review existing literature to explain how management accounting may become more adaptable and open to evolving. The resulting model identifies factors that support sense-making and responding as constituents of agility. This study also extends a recent study by Yigitbasioglu (2016) on the link between information technology and MAA by building a more powerful model in terms of scope and explanatory power to explain the ability of management accounting to change over time.