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This paper aims to better understand auditing practices as a social phenomenon and management practice through a comparative historical analysis of the emergence of statutory auditing in three European countries, namely, France, Great Britain and Germany between 1844 and 1935.

The authors’ approach is a comparative history relying on a literature review, books pertaining to the period of interest and relevant archives.

The three countries’ trajectories were similar. All featured the promulgation of acts at the second half of the 19th century, the development of the accounting profession and the introduction of new acts to further strengthen statutory auditing around the Great Depression. However, each country took a different path because of the degree of regulation. For instance, the regulation strength and the degree of professionalism differed considerably by country. Business secrecy was also a departure point; it ranged from the rejection of auditors as intruders in France to Germany’s exclusively internal auditing and the UK’s peer auditing. The countries also differed on perceptions of the auditor’s role. Auditors were seen through the lens of a general interest mission in France, as advisors to internal governance bodies in Germany and as shareholders’ agents in Great Britain.

This paper compares three main European countries in the specific context of the introduction of statutory auditing. The findings of this paper are helpful for the international harmonization of auditing standards, as the derived insights provide a better understanding of the differences in the standards’ implementation.

Large language models such as ChatGPT are a challenge to academic principles, calling into question well-established practices, teaching and exam formats. This study aims to explore the adaptation process regarding text-generative artificial intelligence (AI) of students and teachers in higher education and to identify needs for change.

The issue is explored in a mixed-methods approach based on Domestication Theory (Silverstone et al., 1992; Silverstone, 1994), incorporating views of both teaching staff and students. Both statistical and content analyses were carried out.

The results show that both students and teachers are conflicted about generative AI and its usage. Trepidation and fear stand against a general feeling that AI is an integral part of the future and needs to be embraced. Both groups show marked needs for training and rules and offer a variety of ideas for new exam formats.

This study provides a unique insight by exploring the attitudes and usage intentions regarding generative AI of two stakeholder groups: students and teachers. Its results can be of significant use to institutions deciding on their strategy regarding AI. It illustrates attitudes and usage intentions as well as needs of both groups. In addition, ideas for new assessment and teaching formats were generated.

The prevalence of independent contractors in the US workforce is growing. This research examines the social environment and career outcomes of labor and employment arbitrators, a unique profession of high-skilled and high-status independent contractors who play a significant role in facilitating organizational justice. Previous research has focused on the employment relationships that independent contractors have with hiring organizations and the characteristics of individuals who become independent contractors; however, little attention has been given to how relational factors influence the career outcomes of high-skilled independent contractors or how such influences differ by gender. Building upon theories of social networks and unequal network returns (UNR), our study investigates the informal social relationships among arbitrators, the association between interpersonal relationship patterns and arbitrators’ career success, and how these associations vary based on gender.

A social network survey is used to collect the social networks, attitudes and fee information of 407 labor and employment arbitrators working in North America. A multi-level regression analysis was used to examine the proposed relationships among social networks, gender and career outcomes of the arbitrators.

We discovered that occupying a central position within advice networks is positively associated with occupational satisfaction. On the other hand, having strong ties is associated with achieving high employment arbitration fees. Notably, we found that the advantages of strong ties for arbitration fees are comparatively weak for female arbitrators relative to their male counterparts.

This research examines the relationship between social networks and career outcomes for independent contractors in the unique context of arbitrators. It further highlights inequalities experienced by female arbitrators in a male-dominated profession where their social networks offer fewer rewards relative to their male counterparts.

The digital platform-based sharing economy has become ubiquitous all over the world. In this paper, we explore how market actors’ conflicting interpretations of digital platforms’ business models give form and shape value co-creation and capture practices in contexts marked by weak institutions and underdeveloped markets.

Integrating insights from the broader literature on digital platforms and the contemporary turn to “meaning-making” in social theory, we adopt a problematization method to unpack the collective contest over the interpretation of value co-creation and capture from ridesharing platforms in contexts marked by weak institutions and underdeveloped markets.

Collective contest over the interpretation of digital business models may give rise to competing meanings that may enable (or impede) digital platform providers’ ability to co-create and capture value. We present an integrative framework that delineates how firms caught up in such collective contests in contexts marked by weak institutions and underdeveloped markets may utilise such conditions as marketing resources to reset their organising logic in ways that reconcile the conflicting perspectives.

The paper presents propositions constituting a contribution to a meaning-making perspective on ridesharing digital platforms by offering insights into how digital business models could potentially be localised and adapted to address and align with the peculiarities of contexts. It goes further to present a theoretical model to extend our understanding of the different sources of contestation of meaning of digital platforms.

The meaning-making perspective on digital platforms extends our understanding of how the collective contest over interpretations of value co-creation and capture may offer a set of contradictory frames that yield possibilities for ridesharing platform providers, and their users, to assimilate the organising logic of digital business models into new categories of understanding.

Within minutes, our group, who had no prior introduction, began to learn the value of emerging from a relational space of (re)presenting and (re)storying our experiences. “I” became “We”, which became “Us”

Recently, the seventh bi-annual conference of the World Federation for Teacher Education 2023 focused on the theme of “Re-imagining Teacher Education: From Words to Action.” During the session on métissage as methodology, participants from four different countries, three ethnic backgrounds and gender and sexual differences were invited into dialogue to explore the nuances of our identities, academic positions and life experiences.

Doing métissage as novices, our subsequent discussion problematized the perpetuation of procedural narratives that contested the Cartesian cuts of methodological normalcy.

Sharing our stories of self in our group we referenced how institutional frameworks had shaped and were reconstructing contexts for our being and belonging in the academy. In our narrating vulnerability we were once again located in telling relations to do with identity, power and social being. Jones (2015, p. 8) has asked. “Other than dry academic reports, how can we retell these stories in sensitive and ethical ways to wider audiences? How do the stories themselves inspire creativity in retelling them? How can we involve participants in the retelling of their stories?”

This study aims to analyze the development of digital market characteristics particularly focusing on how the strategic choices of platforms are not fully reflected in pricing. In addition, the implications for the development of theories of harm are investigated to explore the necessity of a relevant market definition in assessing infringement and evaluating the adequacy of Indonesian competition law.

This study is a legal analysis that uses statutory approaches, cases, comparative law and the development of theories of harm in digital mergers. The case approach is conducted by analyzing three cases decided by the Indonesia Business Competition Supervisory Commission. This approach provides insight into the response of Komisi Pengawas Persaingan Usaha concerning the merger and acquisition cases in the digital era as well as the provision of different analyses in conventional markets. However, competition can be potentially damaged in digital markets and a comparative law approach is taken by analyzing digital merger cases decided by authorities in other countries.

Results reveal that the digital market has created a “relevant market” that is challenging and blurred due to multi-sided network effects and consumer data usage characteristics. Platform-based enterprises’ prices fluctuate due to the digital market’s network effect and consumer data statistics. Smartphone prices depend on the number of apps and consumer data. Neoclassical theory focusing on product markets and location applied in Indonesia must be revised to establish a relevant digital economy market. To evaluate digital mergers, new harm theories are needed. The merger should also protect consumer data. Law Number 27 of 2022 on Personal Data Protection and Government Regulation on the Implementation of Electronic Systems and Transactions protects online consumers, a basic step in due diligence for digital mergers. The Indonesian Government should promptly strengthen the notion of “relevant markets” in the digital economy, which could lead to fair business competition violations like big data control. Notify partners or digital merger participants of the accessibility of sensitive data like transaction history and user location.

The development of digital market characteristics has implications for developing theories of harm in digital markets. Indonesian competition law needs to develop such theories of harm to analyze the potential for anticompetitive digital mergers in the digital economy era.

This study aims to investigate the empirical linkages between self-employment, financial access and economic welfare in Africa. It particularly examines the moderating role of financial access in the self-employment-economic welfare nexus and determines relevant thresholds.

The paper samples 52 African economies from 2000 to 2018 and deploys the fixed effects and bootstrap quantile regression estimators.

The results show that self-employment has a negative and significant relationship with economic welfare, while access to finance has a positive and significant relationship with welfare. More notably, the conditional effect of self-employment and finance is significant and positive, confirming a synergetic effect. The result suggests that pushing more people into self-employment does not necessarily enhance economic welfare, other than the avoidance of unemployment, due to the large number of replicative and necessity entrepreneurs. However, granting the self-employed more access to affordable finance that boosts entrepreneurial activities enhances economic welfare.

African governments and relevant policymakers must recognize that deepening the financial sector is crucial in creating sustainable opportunity entrepreneurs and boosting general economic welfare.

The uniqueness of this paper centers on the exposé of the relevance of financial access/development in promoting the economic welfare of self-employed persons and entrepreneurs. It also determines relevant thresholds at which finance is most significant in procuring positive impacts on economic welfare. In addition, the simultaneous quantile regression is used to show snapshots of human development index at which this impact is paramount.

This scoping review article aimed to systematically search the literature on the use, purpose and barriers of information and communication technology (ICT) for culturally and linguistically diverse (CALD) older adults in the host country. The review also conducted a search for literature on programs that aim to develop digital literacy skills for CALD older adults.

A scoping review approach was utilized to identify and search the available literature, and to map the key concepts. A total of 23 relevant articles were included following a systematic search across seven databases.

The review suggests that CALD older adults use ICT for various purposes, including social interaction, health management, information gathering, immigration, everyday routines and leisure. The barriers faced by these older adults in using ICT encompass fear and limited knowledge, language issues, lack of interest, limited access to technology and health concerns. The existing training programs focus on enhancing self-efficacy and confidence and promoting attitudinal changes toward ICT.

Despite the presence of empirical studies, few scoping or systematic reviews have focused on CALD older adults and technology. Research developments related to the technology use of CALD older adults and associated training programs have been fragmented and sporadic, resulting in gaps in the evidence base. This review fills such a gap to better understand the research status connected to CALD older people’s technology adoption and use.

This paper introduces the YouWalk-UOS mobile application, a tool that revolutionises the assessment of urban open spaces (UOS). The paper demonstrates how integrating real-time, on-ground observations with users’ reactions into a digital platform can transform the evaluation of urban open spaces. It seeks to address the existing shortcomings of traditional UOS assessment methods and underscore the need for innovative, adaptable and inclusive approaches.

Emphasizing the necessity of UOS for mental and physical health, community interaction and social and environmental resilience in cities, the methodology involves a comprehensive analysis of a number of theoretical frameworks that have historically influenced urban open space conceptualisation, design and assessment. The approach includes a critical review of traditional UOS assessment methods, contrasting them with the capabilities of the proposed YouWalk-UOS application. Building on the reviewed theoretical frameworks, the methodology articulates the application’s design, which encompasses 36 factors across three assessment domains: functional, social and perceptual and provides insights into how technology can be leveraged to offer a more holistic and participatory approach to urban space assessment.

YouWalk-UOS application represents an important advancement in urban space assessment, moving beyond the constraints of traditional methods. The application facilitates a co-assessment approach, enabling community members to actively participate in the evaluation and development of their urban environments. Findings highlight the essential role of technology in making urban space assessment more user-centred, aligning more closely with community needs and aspirations.

The originality lies in the focus on the co-assessment approach and integration of mobile technology into urban open space assessment, a relatively unexplored area in urban design literature. The application stands out as an innovative solution, offering a new perspective on engaging communities in co-assessing their environments. This research contributes to the discourse on urban design and planning by providing a fresh look at the intersection of technology, user engagement and urban space assessment.

The article presents research on the long-term information needs of homicide bereaved individuals in the context of record-keeping practice within Major Crime Units (MCU) in England. The research objectives were to: (1) identify the long-term information needs of individuals bereaved by homicide; (2) establish MCU officer perceptions on the provision of information to individuals bereaved by homicide; (3) establish the current practice of MCU officers in managing and providing access to homicide records and (4) explore the capability of current recordkeeping practice to move beyond the use of homicide records for their primary “policing” purpose.

The research objectives were met by combining findings from a literature review across policing, bereavement, death, victimology, criminology, records management and archival studies with results from a singular interview-based study with officers at the Bedfordshire, Hertfordshire and Cambridgeshire Major Crime Unit (BHCMCU).

The findings indicate that the long-term information needs of homicide bereaved individuals are ill-served by the current police recordkeeping framework which provides them with little involvement in record-keeping decision-making and limited long-term access to the information required for sensemaking/adaption in a post-homicide world. In this context, the research demonstrates a long term need for: (1) information access; (2) support for access; (3) a direct and personalised information access service and (4) trauma-informed and victim/survivor centred practice in police recordkeeping contexts.

The research addresses a major gap across disciplinary research literature in its focus on the ways investigative information is disclosed by the police to the bereaved following case closure.