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The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

This study aims to objectively synthesize the volume of accounting literature on financial statement fraud (FSF) using a systematic literature review research method (SLRRM). This paper analyzes the vast FSF literature based on inclusion and exclusion criteria. These criteria filter articles that are present in the accounting fraud domain and are published in peer-reviewed quality journals based on Australian Business Deans Council (ABDC) journal ranking. Lastly, a reverse search, analyzing the articles' abstracts, further narrows the search to 88 peer-reviewed articles. After examining these 88 articles, the results imply that the current literature is shifting from traditional statistical approaches towards computational methods, specifically machine learning (ML), for predicting and detecting FSF. This evolution of the literature is influenced by the impact of micro and macro variables on FSF and the inadequacy of audit procedures to detect red flags of fraud. The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.

This paper chronicles the cluster of narratives surrounding the inadequacy of current accounting and auditing practices in preventing and detecting Financial Statement Fraud. The primary objective of this study is to objectively synthesize the volume of accounting literature on financial statement fraud. More specifically, this study will conduct a systematic literature review (SLR) to examine the evolution of financial statement fraud research and the emergence of new computational techniques to detect fraud in the accounting and finance literature.

The storyline of this study illustrates how the literature has evolved from conventional fraud detection mechanisms to computational techniques such as artificial intelligence (AI) and machine learning (ML). The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.

This paper contributes to the literature by providing insights to researchers about why the evolution of accounting fraud literature from traditional statistical methods to machine learning algorithms in fraud detection and prediction.

The interpretation of any emerging form or period in art history was never a trivial task. However, in the case of digital art, technology, becoming an integral part, multiplied the complexity of describing, systematizing and evaluating it. This article investigates the most common metadata standards for the documentation of art as a broad category and suggests possible next steps toward an extended metadata standard for digital art.

Describing several techno-cultural phenomena formed in the last decade, manifesting the extendibility of digital art (its ability to be easily extended across multiple modalities), the article, at first, points to the long overdue need to re-evaluate the standards around it. Then it suggests a deeper analysis through a comparative study. In the scope of the study three artworks, The Arnolfini Portrait (Jan van Eyck), an iconic example of the early Renaissance, The World's First Collaborative Sentence (Douglas Davis), a classic example of early Internet art and Fake It Till You Make It (Maya Man), a prominent example of the blockchain art, are examined following the structure of the VRA Core 4.0 standard.

The comparative study demonstrates that digital art is more multi-semantic than traditional physical art, and requires new taxonomies as well as approaches for data acquisition.

Acknowledging that digital art simply has not yet evolved to the stage of being systematically collected by cultural institutions for documentation, curation and preservation, but otherwise, in the past few years, it has been at the front-center of social, economic and technological trends, the article suggests looking for hints on the future-proof extended metadata standard in some of those trends.

This article seeks to offer an answer. It explores the criteria on which commercial property market participants can develop strategies in hugely challenging circumstances. For this purpose, a survey-based approach was developed with work conducted with property-market professional in the United Kingdom (UK), France, Germany and Sweden to produce a criteria-based tool supporting adaption to changing market circumstances.

The data have been analyzed using statistical analysis. The data's statistical analysis included Cronbach's alpha's application to evaluate the respondents' replies' reliability. A entral tendency test was used to identify the means of relevance of the criteria. The Mann–Whitney U test was used to determine potential material differences between the UK and other countries with Bonferroni corrections applied to minimize type-I errors.

Thirty characteristics have been identified that impact the dynamics of the commercial property market. Their relevance to the commercial property market was determined using a survey. The literature analysis showed that the researchers paid more attention to quantitative criteria and their comparison. The survey showed that the relevance of criteria to the commercial property market dynamics is unequal. However, the survey results showed that it is most important to pay attention to emotional criteria to adapt to uncertainty changing conditions. The problem of the environment has been on the agenda for the last four decades. Therefore, the fact that the results of the study showed that the environmental criteria are the least significant is unexpected.

The study involved economically developed countries of Europe. Extending the study's geographical scope would be valuable in revealing whether the same differences exist in other geographical areas (such as Australia or the USA).

The practical implication of the analysis may be to facilitate the decision-making process of either selecting a country for commercial property investment or selecting the most sensitive and relevant criteria for the decision-making.

Criteria for commercial property market performance which promote successful property investment have been developed. Moreover, the criteria affecting the commercial property market have been weighted by their relevance to the market and their sequence of relevance has been established. And finally, the developed criteria have been placed into five groups that could serve as a foundation for a macro-level assessment of commercial property market dynamics.

Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work.

The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques.

The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption.

The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.

This paper aims to explore the intention to adopt the Metaverse in Islamic banks, with a particular focus on evaluating perceived usefulness, ease of use, user satisfaction and the influence of religiosity. Integrating the technology adoption model (TAM) and religiosity intention model, this study will dissect the multidimensional aspects influencing the acceptance of Metaverse technologies.

Surveying Islamic bank professionals in Jordan, this study used a structured questionnaire and data augmentation to analyze Metaverse adoption factors. Using partial least squares-structural equation modeling, the relationships between ease of use, usefulness, religiosity and satisfaction were explored.

The study identifies pivotal relationships among perceived usefulness, ease of use, user satisfaction and religiosity in the context of adopting metaverse technologies in Islamic banks in Jordan. Evidence highlights the dominant role of perceived usefulness and ease in influencing both intention to use and satisfaction levels. Religiosity, while not a direct influencer, plays a collaborative role, underscoring a balanced mix of technological and religious elements that will potentially shape the adoption trajectory of metaverse technologies within this specific banking sector.

Integrating metaverse technologies in Islamic banks necessitates balancing technological advances with Sharia compliance. The study underscores the importance of aligning user experience with religious values and fostering innovation within Islamic ethical guidelines.

This study uniquely integrates the TAM and religiosity-intention model to explore metaverse adoption in Islamic banks, unveiling a nuanced interplay between technology and religious values. It offers practical insights for tailoring innovations in the Islamic financial ecosystem.

The present study intends to discover and analyze the determinants of users' intention to use (ITU) drone-based online food delivery (OFD) services. The study mainly focuses on the drone-based food delivery system in India and its implications.

This study has used the purposive sampling method. With the support of the technology acceptance model (TAM) and the theory of planned behavior (TPB), a theoretical model was developed conceptually. Later, the model was validated using the partial least square-structure equation modeling (PLS-SEM) technique with consideration of 324 responses mainly from university students in Delhi- National Capital Region (NCR).

The findings reveal that all the determinants are positively and significantly related to ITU, except for perceived behavioral control that does not influence the consumer’s ITU drone-based OFD services. The study also shows that how food delivery system through drone can revolutionize the entire food delivery system in India.

The present study has developed a unique model that can be used by practitioners, future researchers in this field and policymakers in government departments. The present study is limited to Delhi-NCR in India, and thus, there is an issue of generalizability in the present study.

This study has examined the future of food delivery system through drone-based system. Thus, the leaders in the food industry will be better positioned to understand consumers' intentions to use OFD services using drones and be able to make more informed decisions about investment in drone technology in their respective organizations.

The present study has combined both the technology adoption model and the TPB and developed a theoretical model. The study enriches the literature on drone-based OFD services. Since users' acceptance of OFD services using drones is an under-researched area, the present study will make a meaningful contribution to bring the body of literature in this domain.

In keeping with recent body image social trends, consumer demand for the adoption of plus-size models is increasing, although the use of thin models remains prevalent. The current study explores how consumers process information about fashion products displayed on different sizes of models in advertisements, focusing on model and consumer body sizes and both genders. As an underlying mechanism explaining how the relationship between model and consumer body sizes shapes consumer purchase intention, this study explores the role of guilt, shame and mental imagery.

The current study uses a text analytics technique to identify female consumers' general opinions of thin models in advertising. Employing a 3 (consumer body size: normal, overweight, obese) × 2 (model body size: thin, plus-size) × 2 (gender: male, female) between-subjects online experiment (n = 718), the main study comparatively analyzes the influences of plus-size and thin models on consumer responses.

The results reveal that, despite body positivity movements, thin models still generate negative emotions among female consumers. For obese female consumers, advertisements featuring plus-size models produce fewer negative emotions but not more mental imagery than advertisements featuring thin models. Conversely, for obese male consumers, advertisements featuring plus-size models generate more mental imagery but not more negative emotions than advertisements featuring thin models. The results also reveal that the relationship between consumer body size and guilt is moderated by perceived model size, which is also moderated by gender in generating mental imagery. While guilt plays a mediating role in enhancing mental imagery, resulting in purchase intention, shame does not take on this role.

This study is the first to present an integrated model that elucidates how consumers with varying body sizes respond to different sizes of models in advertising and how these responses impact purchase intentions.

Our findings only apply to contexts where consumers purchase fashion clothing in response to advertisements featuring thin versus plus-size models.

Exposing normal-size consumers to plus-size models generates less mental imagery, and thus, practitioners should seek to match the body sizes of the models featured in advertising to the body sizes of their target audience or ad campaigns that include both plus-size and thin models may help improve message persuasiveness in fashion advertising. Moreover, guilt-appeal advertising campaigns using thin models would appeal more to thin consumers of both genders than shame-appeal advertising.

The interview traces the early discussions in the context of disasters as developmental failures.

The transcript and video was developed in the context of a United Nations Office for Disaster Risk Reduction (UNDRR) project on the history of DRR.

The interview traces the development of disaster risk reduction discussions in different contexts such as “LA RED” network in Latin America.

The interview clearly highlights the need to not forget the early thoughts on vulnerability and disaster risk.

This study, a conceptual paper, analyses the growth of curation in tourism and hospitality and the curator role in selecting and framing products and experiences. It considers the growth of expert, algorithmic, social and co-creative curation modes and their effects.

Narrative and integrative reviews of literature on curation and tourism and hospitality are used to develop a typology of curation and identify different curation modes.

Curational techniques are increasingly used to organise experience supply and distribution in mainstream fields, including media, retailing and fashion. In tourism and hospitality, curated tourism, curated hospitality brands and food offerings and place curation by destination marketing organisations are growing. Curation is undertaken by experts, algorithms and social groups and involves many of destination-related actors, producing a trend towards “hybrid curation” of places.

Research is needed on different forms of curation, their differential effects and the power roles of different curational modes.

Curation is a widespread intermediary function in tourism and hospitality, supporting better consumer choice. New curators influence experience supply and the distribution of consumer attention, shaping markets and co-creative activities. Increased curatorial activity should stimulate aesthetic and stylistic innovation and provide the basis for storytelling and narrative in tourism and hospitality.

This is the first study of curational strategies in tourism and hospitality, providing a definition and typology of curation, and linking micro and macro levels of analysis. It suggests the growth of choice-based logic alongside service-dominant logic in tourism and hospitality.