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This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.

This research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.

In the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.

This paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.

The conference was dedicated to global changes in tourism and to their specific impact in the Gulf Corporation Council (GCC) region. The purpose of this paper is to summarize the discussions at the conference.

Summary and highlights of the conference papers.

This report summarizes the findings and recommendations discussed at the international “Tourism in Tomorrow's World” conference that took place in Doha, February 2014. The conference depicted global trends and developments to zoom in on specific opportunities for tourism development in the GCC area. In view of major events planned in the host country, event legacies were included as a special topic. Conference sessions were dedicated to investments in tourist attractions and hotels, the relation between education and industry and to cultural heritage and tourism. As a result of the conference strong opportunities for tourism development in Qatar and other GCC members were identified.

This has been the first international conference on long‐term tourism strategies in the GCC area. The underlying motivation was the growing awareness in the GCC area of the need for economic diversification and reduction of oil dependence. The conference coincided with the launch of the Qatar National Tourism Sector Strategy 2030.

This paper aims to show that zakat solves the collective action problem by changing the framework of giving. An additional purpose of this paper is an attempt to fill a critical gap in the Islamic economics literature. This gap concerns the nature and role of zakat in effectively delivering aid to those in need while mitigating the potential for free riding. There is also a general gap in the current literature on Islamic economics that the issues of zakat and charity have not received the same attention as the focus remained mostly on money, banking and the issues of interest and usury. The paper is also an attempt to provide a refocus.

This paper attempts to build an argument to show how zakat can function as a unique solution to the free-rider problem in voluntary charity. The author’s argument is based on a precise theoretical framework, namely the “free-rider problem,” and how zakat can function as a unique solution to this problem. The author also uses game theory to show how reputation can lead to cooperation in a repeated game. The author uses an example from Pakistan to show how reputation can be a disciplinarian of zakat collection organizations.

Zakat solves both the free-rider problem in ordinary charity and the coordination problem between members in a large group. The free-rider problem is solved by changing the very framework of giving and the coordination problem between Muslims around the globe disappears because the rates and details of levying zakat are centrally created based on divine revelation.

This paper presents an important topic as it addresses one of the most popular giving practices in Muslim societies, called zakat. It also provides a framework in examining the meaning and function of zakat in Muslim societies.

This article aims at shedding light on differences in terms of crisis management approaches adopted by the Italian government in order to tackle the two most impactful crises that heavily hit the entire globe in the last 15 years: the financial and economic crisis occurred in 2007/2008 and the health crisis occurred in 2020 due to the COVID-19 pandemic. Furthermore, the article makes conceptual previsions on the potential impact of the health crisis even though, at this time, it is hard to predict the exact extent of its negative consequences.

The authors implement a comparative approach, in terms of budgetary response, to identify the differences and the consequences of the different responses provided by the Italian government to deal with the two worldwide crises.

While the economic and financial crisis occurred in the past decade required the Italian government to adopt predominantly austerity measures, the pandemic occurred due to the spreading of COVID-19 pushed the Italian government to adopt investment and fiscal policy based on tax breaks in order to allow the re-launch of the socio-economic fabric of the nation.

The originality of this paper stems from the scant research focused on the budgetary response of governments to tackle global crises. In addition, the paper endeavours to demonstrate the consequences of the myopic vision of the political leaders who, as it occurred in the Italian context, mainly aimed at maximizing the results in the short run at the expense of the potential consequences in the long run.

The purpose of this paper is to understand whether entrepreneurial education imbibes entrepreneurial orientation (EO) among engineering students. The authors wanted to test whether students’ performance in the Technology Entrepreneurship Programme (TEP) influences the propensity of entrepreneurial firms to hire them.

Data was collected from 1,296 students who were enrolled with the two-year TEP during the academic year 2016–2018 using structured questionnaires. Multinomial and Ordinary Least Squares regressions were used to examine the hypotheses.

The findings of this study suggest that superior student performance in the programme is positively correlated with the students being hired by entrepreneurial firms.

This study identifies aspects of EO that relates with employability. The positive relationship found between student performance in the programme and chances of getting hired insists on the need to inculcate entrepreneurial values among students at the college level. The findings will also provide valuable insights for graduate entrepreneurs, policymakers, corporates and educators on multiple dimensions for customizing EO among students during their study at college level.

The authors used a live intervention titled TEP as empirical context to explore how training in entrepreneurial, design and management concepts influences EO. The authors also tracked the success of the programme through actual job offers made to the participants of the programme.

This paper aims to contribute to the explanatory debate of the entrepreneurial intention-action gap that results from the interposition of normative-regulatory, sociocultural and economic-financial barriers facing potential and intending entrepreneurs.

Grounded on post-positivist position, the authors propose a quantitative approach, surveying 569 potential and intending entrepreneurs from a longitudinal and stratified sample of 22 years.

The economic-financial barrier is the most important, followed by the sociocultural except in the period in which access to banking financial support is facilitated, where the order is reversed. The impact of the normative-regulatory barrier is statistically relevant, but irrelevant on the magnitude. The results also allow us to conclude that a lower development of the project accentuates the entrepreneurial intention-action gap and, finally, support the existence of a medium/long-term temporal relation between entrepreneurial intention and entrepreneurial action.

From an empirical standpoint, the sample was limited to potential and pretending entrepreneurs from one national institution and one country. This limits the scope of generalization. Further studies in multiple contexts should be undertaken.

The study points to contradictory results with the Global Entrepreneurship Monitor – Portuguese Reports, which, if confirmed, require the reformulation of Portuguese national policies in the promotion and development of entrepreneurial activities.

The study is novel by providing new insights about entrepreneurship and the entrepreneurial intention-action gap.

This review article offers an insight into employer brand and its importance for organizations, as well as an overview of international employer brand based on research on this topic available to date.

An examination and critical evaluation of 37 research articles, two scientific monographs and a chapter was conducted. The selection of articles was based on conducted content analysis.

Having an employer brand has become of utmost importance for many organizations since it was first described in academic literature in mid-1990s. Despite its key role in organizational success, there is a certain lack of recognition of employer brand in academic literature. While employer brand research is somewhat scarce, international employer brand research is almost non-existent. Organizations that operate on different international markets often recruit their employees internationally as well. However, employer brand developed and managed locally differs from the one developed and managed globally.

This review is based on a small number of articles available in the databases. Additionally, only the research papers written in English were included in the review.

This review paper offers a much-needed overview of literature on employer branding within international context. International employer brands and international employer branding have so far been neglected within employer branding literature, despite the obvious need for differentiation. Therefore, this article seeks to provide a systematic overview and identify relevant characteristics of the international employer brand.

This article explores to what extent the long debate in England over the funding of long-term care (LTC) has involved learning from abroad.

It draws on Mossberger and Wolman’s (2003) framework which proposes criteria for assessing policy transfer as a form of prospective policy evaluation: awareness; assessment and application. The documents examined are the sources cited by the reports that examined funding LTC in England since 1999. The study uses interpretive content analysis in a deductive approach (applying the framework) that focuses on both manifest and latent content.

It finds that both the reports and the cited studies tend to focus on a fairly narrow range of nations, with most attention on Germany, Japan and Scotland. Most studies broadly do not provide much in the way of a clear rationale, and the level of details provided varies. There is relatively little focus on problems. Aims, objectives and goals are little mentioned in some studies, but they tend to be fairly abstract or “high level.” Similarly, there is limited detail on settings. Finally, only a few studies provide a clear recommendation.

It focuses on the neglected topic of the evidence behind reports which are intended to provide recommendations for policy change. The Mossberger and Wolman’s (2003) framework has been used in a small-scale but appears to be well-suited for this purpose.

This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.

A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.

The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.

Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.

The production of the ‘good life’ or the ‘less bad-life’ (Berlant, 2007, 2011), especially among generations of the Marcos dictatorship and the Epifanio de los Santos Avenue revolutions (henceforth, EDSA revolutions) in the Philippines, is animated by the ‘mobility imperative’ (Farrugia, 2016). The mobility imperative includes processes that encourage or demand mobility (Farrugia, 2016) for individuals and institutions. It figures in various ‘systems of practice’ (Levitt, 1998, 2001) among families in migrant-sending communities, government and corporations that magnify how migration is the ticket to better life (McKay, 2012) or its glorification as a heroic act (de los Reyes, 2013, 2014). Among the generations of the Martial Law and the EDSA revolutions, therefore, the ‘good life’ is hinged upon departure as professionals (e.g. nurses and engineers), workers in elementary occupations (e.g. construction and domestic workers) or mail-order brides or pen pals. Put simply, the good life in these generations is a function of remittances.

This chapter examines how the contemporary generation of young people construct the ‘good life’ in differential and new terms (de los Reyes, 2023; McKay & Brady, 2005) from previous generations. Using interviews and vision boards of left-behind children (15–18 years old), it argues that left-behind children critically appraise the ‘mobility imperative’. The chapter shows that there is a growing imagination of alternatives to the migration-induced good life among left-behind children, and therefore, they gradually refuse the ‘mobility imperative’. For them, the aspired good life consists of potentially being employees or entrepreneurs in their own villages and living a life with their own families (de los Reyes, 2019, 2020).