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This study investigates the relationship between the strength of innovative entrepreneurial ecosystems and subjective well-being in 43 European smart cities. Subjective well-being is operationalized by a Quality of Life (QOL) survey that references the level of multidimensional satisfaction or happiness expressed by residents at the city level. The entrepreneurial ecosystem concept depicted here highlights actor interdependence that creates new value in a specific community by undertaking innovative entrepreneurial activities. The research uses objective and subjective variables to analyze the relationships between the entrepreneurial ecosystem and subjective well-being.

The authors conducted a cluster analysis with a nonaggregative quantitative approach based on the theory of the partially ordered set (poset); the objective was to find significant smart city level relationships between the entrepreneurial ecosystem and subjective well-being.

The strength of the entrepreneurial ecosystem is positively related to subjective well-being only in large cities. This result confirms a strong interdependency between the creation of innovative entrepreneurial activities and subjective well-being in large cities. The smart cities QOL dimensions showing higher correlations with the entrepreneurial ecosystem include urban welfare, economic well-being and environmental quality, such as information and communications technology (ICT) and mobility.

Despite the main implications being properly referred to large cities, the governments of smart cities should encourage and promote programs to improve citizens' subjective well-being and to create a conducive entrepreneurship environment.

This study is one of the few contributions focused on the relationship between the entrepreneurial smart city ecosystem and subjective well-being in the urban environment.

The authors examine the association between infrastructure and a household's resilience capacity against shocks and the impacts of a household's resilience capacity on household consumption and poverty.

The authors use panel data (collected in 2010, 2013 and 2016) from 1,698 households in Thailand and 1,701 households in Vietnam and employ an instrumental variable approach.

The authors find that transportation and information and communication technology (ICT) infrastructure help improve households' absorptive capacity in coping with shocks. Furthermore, this capacity can prevent households from reducing consumption and falling into poverty.

Rural development policies should attend to transportation and ICT infrastructure.

The authors establish empirical evidence on the association between infrastructure and a household's resilience capacity and the impact of resilience capacity on poverty.

The purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the selected enterprises from small and medium-sized enterprises (SMEs) in Poland.

The primary goal of the research is a need to acquire knowledge about the use of quality cost accounts in enterprises operating in Poland. The research has been conducted in the SMEs of production and services. From October 2018 to December 2018, survey-based research was carried out in the selected SMEs of production and service in Poland. The targeted participants of the study are from the medium-sized enterprises, employing 50–250 people.

The pilot studies conducted in companies indicate that modern enterprises are focused on quality. Many enterprises declare to be continuously improving quality system and quality costing. However, generally, these are large companies that have implemented ISO standards, often part of international corporations. The survey result of the study shows that medium-sized enterprises still make little use of modern cost accounting variants. Based on the study, only 9.75% (39 enterprises) from a representative group of 400 companies from the sectors of manufacturing, services and production as well as service companies apply quality costing. Some of the other enterprises are only taking measures to implement quality cost accounting.

The research has been conducted in randomly selected SMEs in the form of a questionnaire interview. In order to further analyze the construction of quality cost management (QCM) systems and the use of information from QCM by enterprises, case study method should be used more widely.

The results of the study provide useful help for companies that are quality-oriented and want to implement quality costing. The survey has been conducted in 400 enterprises, and the survey results of considered SMEs reveal the most important aspects of the application of quality costing.

The questionnaire used, the answers provided and the resulting conclusions fill the identified research gap. In the author's opinion, findings of research are relevant and useful, not only for accounting practice but also for theory. They show that although TQM and quality costing have been very popular in the literature since the 1990s, the degree of application of quality costing in practice (except for large, often international companies) is too low. So, the suitability of QCM in managing a modern enterprise from the SMEs should be promoted.

This study aims to develop an econometric analysis of how modern agriculture can be a fundamental instrument for reducing the levels of multidimensional poverty in Uganda. It demonstrates the importance of agriculture in reducing inequalities amongst the poor while focusing on the relationship between increasing productions from modern agricultural practices and the poverty level across the country.

The study explores Box–Jenkins approach to cereal production data with the use of econometric analysis as the main tool to determine the implications of modern agricultural practices in Uganda. Most poor people around the world are in marginalized rural environments, and agriculture provides for their livelihoods. This makes agricultural development crucial for reducing multidimensional poverty on a large scale and needs development within agriculture to be enhanced. Education, health and standard of living are the three dimensions considered from the weighted indicators, amounting to 30%, to be categorized poor in the three dimensions.

Modernization of agriculture is an ultimate solution to multidimensional poverty reduction in Uganda through employment generation and the effects of food prices. Shreds of evidence support the theories that agricultural incomes together with the actual wages increase with a general rise in the rural non-agricultural economy. Results depict a close correlation between national income and GDP per capita which is a very significant indication that more application of agricultural technology would lead to a sub sequential improvement of livelihoods engaged in agricultural practices.

Agriculture remains a vital sector that employs a greater portion of the population in Uganda’s economy. Major roles have been played by the sector in the economy including employment opportunities, rural household incomes, food supplies and a reduction in poverty from a multidimensional front. Exploring the behavior of poverty level using modern agriculture as an indicator and its relationship with the poverty level arising from improved agricultural practices could provide a meaningful display of variation in poverty across the regions at the country level.

This study examines the effect of external debt and domestic capital formation on economic development in Sub-Saharan African (SSA) economies.

Using the Dynamic Common Correlation Effects (DCCE) technique and the Driscoll and Kraay fixed-effect technique, this paper conducts a multidimensional assessment of external debt and domestic investment on economic development across a panel of 35 SSA countries from 1995 to 2018. The data utilized are sourced from the World Development Indicators (2021) and the United Nations Development Program (UNDP) database (2021).

The results reveal that domestic investment has a positive impact on economic development in SSA countries, consistent across all three dimensions of the human development index (income, education and life expectancy). However, external debt exhibits an adverse effect on economic development, consistently yielding negative outcomes for life expectancy, education and income.

Based on these findings, the authors recommend that SSA economies implement appropriate policies, such as reducing bureaucratic requirements and addressing corruption, to enhance domestic capital investment. Additionally, efforts should be directed toward channeling contracted debt into productive sectors like road construction and electricity provision.

This study is among the first to assess the impact of domestic investment and external debt on the three dimensions of human development outlined by the UNDP. Furthermore, it employs a robust econometric method that considers cross-sectional dependence (CD).

The concept of information security culture, which recently gained increased attention, aims to comprehensively grasp socio-cultural mechanisms that have an impact on organizational security. Different measurement instruments have been developed to measure and assess information security culture using survey-based tools. However, the content, breadth and face validity of these scales vary greatly. This study aims to identify and provide an overview of the scales that are used to measure information security culture and to evaluate the rigor of reported scale development and validation procedures.

Papers that introduce a new or adapt an existing scale of information security culture were systematically reviewed to evaluate scales of information security culture. A standard search strategy was applied to identify 19 relevant scales, which were evaluated based on the framework of 16 criteria pertaining to the rigor of reported operationalization and the reported validity and reliability of the identified scales.

The results show that the rigor with which scales of information security culture are validated varies greatly and that none of the scales meet all the evaluation criteria. Moreover, most of the studies provide somewhat limited evidence of the validation of scales, indicating room for further improvement. Particularly, critical issues seem to be the lack of evidence regarding discriminant and criterion validity and incomplete documentation of the operationalization process.

Researchers focusing on the human factor in information security need to reach a certain level of agreement on the essential elements of the concept of information security culture. Future studies need to build on existing scales, address their limitations and gain further evidence regarding the validity of scales of information security culture. Further research should also investigate the quality of definitions and make expert assessments of the content fit between concepts and items.

Organizations that aim to assess the level of information security culture among employees can use the results of this systematic review to support the selection of an adequate measurement scale. However, caution is needed for scales that provide limited evidence of validation.

This is the first study that offers a critical evaluation of existing scales of information security culture. The results have decision-making value for researchers who intend to conduct survey-based examinations of information security culture.

During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the need for broader accountability. Currently, there is a limited understanding of the dynamics and outcomes of such a process. Therefore, this study aims to explore whether the BSC is still considered an effective performance management tool and analyse the factors driving and hindering its evolution and endurance in public and non-profit HOs.

We conducted a retrospective longitudinal analysis of two pioneering cases in the adoption of the BSC: one in a public hospital and the other in a non-profit hospital. Data collection relied on accessing institutional documents and reports from the early 2000s to the present, as well as conducting semi-structured interviews with the internal sponsors of the BSC.

We found evidence of three main categories of factors that trigger or hinder the adoption and development of the BSC: (1) the role of the internal sponsor and professionals’ commitment; (2) information technology and the controller’s technological skills; and (3) the relationship between the management and professionalism logics during the implementation process. At the same time, there is no evidence to suggest that specific technical features of the BSC influence its endurance.

The paper contributes to the debate on the key factors for implementing and sustaining multidimensional control systems in professional organisations. It emphasises the importance of knowledge-based assets and distinctive internal capabilities for the success of the business. The implications of the BSC legacy are discussed, along with future developments of multidimensional control tools aimed at supporting strategy execution.

The purpose of this paper is to acknowledge that there are bibliometric differences between Social Sciences and Humanities (SSH) vs Science, Technology, Engineering and Mathematics (STEM). It is not so that either SSH or STEM has the right way of doing research or working as a scholarly community. Accordingly, research evaluation is not done properly in one framework based on either a method from SSH or STEM. However, performing research evaluation in two separate frameworks also has disadvantages. One way of scholarly practice may be favored unintentionally in evaluations and in research profiling, which is necessary for job and grant applications.

In the case study, the authors propose a tool where it may be possible, on one hand, to evaluate across disciplines and on the other hand to keep the multifaceted perspective on the disciplines. Case data describe professors at an SSH and a STEM department at Aalborg University. Ten partial indicators are compiled to build a performance web – a multidimensional description – and a one-dimensional ranking of professors at the two departments. The partial indicators are selected in a way that they should cover a broad variety of scholarly practice and differences in data availability.

A tool which can be used both for a one-dimensional ranking of researchers and for a multidimensional description is described in the paper.

Limitations of the study are that panel-based evaluation is left out and that the number of partial indicators is set to 10.

The paper describes a new tool that may be an inspiration for practitioners in research analytics.