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This paper aims to investigate how best to classify money laundering through online video games (i.e. virtual laundering). Currently, there is no taxonomy available for scholars and practitioners to refer to when discussing money laundering through online video games. Without a well-defined taxonomy it becomes difficult to reason through, formulate and implement effective regulatory measures, policies and security controls. As such, efforts to prevent and reduce virtual laundering incidence rates are hampered.

This paper proposes three mutually exclusive virtual laundering categorizations. However, instead of fixating on the processes undergirding individual instances of virtual laundering, it is argued that focusing on the initial locale of the illicit proceeds provides the appropriate framing within which to classify instances of virtual laundering. Thus, the act of classification becomes an ontological endeavour, rather than an attempt at elucidating an inherently varied process (as is common of the placement, layering and integration model).

A taxonomy is proposed that details three core virtual laundering processes. It is demonstrated how different virtual laundering categories have varied levels of associated risk, and thus, demand unique interventions.

To the best of the authors’ knowledge, this is the first taxonomy available in the knowledge base that systematically classifies instances of virtual laundering. The taxonomy is available for scholars and practitioners to use and apply when discussing how to regulate and formulate legislation, policies and appropriate security controls.

Healthcare education is a huge industry with a significant social footprint and resilient impact on well-being and on the quality of life. It integrates diverse scientific domains and needs to continuously update its value proposition to reflect the need for preparing top-quality health professionals. It also has to support professional development and to manage effectively the accreditation of programs and the certification of skills and knowledge. In this chapter, the authors expand a theoretical framework about Active and Transformative Learning (ATL) that has introduced in the volume of ATL for STEAM disciplines and also discussed how artificial intelligent (AI) tools, such as OPENAI Chat GPT, can serve as transformers and value carriers for the implementation of ATL activities and use cases in healthcare education.

Innovation goes beyond creation, concentrating on enhancement, which is essential for advancement. Since 1998, the European Journal of Innovation Management (EJIM) has been a leading forum dedicated to thought leadership and research on the advances in innovation management. Given that EJIM has run over two decades, the time is now opportune to reflect on the journal's contributions to innovation management. Thus, this paper aims to retrospectively review the productivity, impact and knowledge of innovation management research in EJIM.

This paper adopts a bibliometric methodology to engage in a retrospective review of EJIM. The bibliographic data of 757 papers published in EJIM from 1998 to 2021 were retrieved from Scopus and analyzed using performance analysis and science mapping techniques.

The productivity (publication) and impact (citation) of innovation management research curated by EJIM have grown prolifically over time. Though EJIM operates with a European title, the journal receives and publishes contributions worldwide (e.g. Asia, Europe, North America, South America and Oceania). Noteworthily, the knowledge of innovation management research in EJIM can be divided into four categories: basic themes (general), which comprise innovation, open innovation, new product development and product and process innovation; motor themes (well-developed), which consist of organizational culture and innovation and leadership and creativity; niche themes (very specialized), which include dynamic capabilities and business model innovation; and emerging or declining themes (weakly developed or marginalized), which is made up of research and development (R&D) and green innovation.

This paper offers a seminal retrospection of EJIM and the journal's productivity, impact and contribution to innovation management.

In this paper, the authors review the literature on the nature of the small and medium-sized enterprise concept. The review examines the broad diversity of terms and definitions used to describe these kinds of firms in scholarly and practical settings. They relate this examination to the concept of small business for the purpose of comparison, in order to highlight differences and similarities between the concepts.

Relevant literature including articles from academia and defining documents from practical settings was identified through a scope literature review. Field data were subsequently collected via questionnaires sent to editors and authors of articles related to the theme. The data were content analyzed and the resulting codes consolidated into dimensions in accordance with the Gioia method. Chi-squared tests were applied to categorical data.

The use of the composite category “small and medium” was found to be predominant in the labeling of small businesses in scientific articles, including those in journals that specialize in small businesses, with no justifications presented for this, characterizing a widespread and consensual practice between authors and editors. In the defining documents of practical settings, however, the authors observed greater consistency and precision both in the terms used and in the delimiting values for a small business (self-employed, micro business, small business). In the sample of 27 defining documents mentioned in the articles, 25 specifically defined “small business” and 20 defined “micro business,” using indicators such as number of employees and annual turnover. The indicators delimiting values regarding the category of micro business were the same in all the documents analyzed and, regarding the category of small business, many documents used the same delimiting values.

Recognizing the “non-large enterprise” myth will provide a more effective posture for editors and authors to avoid using the term “small and medium,” resulting in greater precision, understanding and knowledge regarding small businesses. A better definition of a small business by academia can help public policymakers and managers of organizations that support small businesses to tailor their actions better according to the different sizes of companies. This will also lead to social gains, given the importance of small businesses in terms of job creation and countries' economies.

The authors identified and described the myth of the “non-large enterprise” among academics, characterized by the dichotomous view of the business universe, composed of “large enterprises” and “non-large enterprises,” the latter group being characterized by the widespread use of the term “small and medium.”

In this article, the author discusses works from the French Documentation Movement in the 1940s and 1950s with regard to how it formulates bibliographic classification systems as documents. Significant writings by Suzanne Briet, Éric de Grolier and Robert Pagès are analyzed in the light of current document-theoretical concepts and discussions.

Conceptual analysis.

The French Documentation Movement provided a rich intellectual environment in the late 1940s and early 1950s, resulting in original works on documents and the ways these may be represented bibliographically. These works display a variety of approaches from object-oriented description to notational concept-synthesis, and definitions of classification systems as isomorph documents at the center of politically informed critique of modern society.

The article brings together historical and conceptual elements in the analysis which have not previously been combined in Library and Information Science literature. In the analysis, the article discusses significant contributions to classification and document theory that hitherto have eluded attention from the wider international Library and Information Science research community. Through this, the article contributes to the currently ongoing conceptual discussion on documents and documentality.

The purpose of this paper is twofold: (1) to map and analyze existing complexity typologies and (2) to develop a framework for characterizing complexity-based approaches.

This study was conducted in three stages: (1) initial identification of typologies related to complexity following a structured procedure based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol; (2) backward and forward review to identify additional relevant typologies and (3) content analysis of the selected typologies, categorization and framework development.

Based on 17 selected typologies, a comprehensive overview of complexity studies is provided. Each typology is described considering key concepts, contributions and convergences and differences between them. The epistemological, theoretical and methodological diversity of complexity studies was explored, allowing the identification of the main schools of thought and authors. A framework for characterizing complexity-based approaches was proposed including the following perspectives: ontology of complexity, epistemology of complexity, purpose and object of interest, methodology and methods and theoretical pillars.

This study examines the main typologies of complexity from an integrated and multidisciplinary perspective and, based on that, proposes a novel framework to understanding and characterizing complexity-based approaches.

The purpose of this study is twofold: first, to provide a nuanced understanding of the information concept that encapsulates both its universal foundations and context-dependent intricacies, and second, to propose a theoretical framework that integrates these diverse viewpoints, thereby contributing to the theoretical discourse and practical applications in information science/studies (IS).

The aim of this paper is to explore the relationship between universalism and pluralism in connection with semiotics. The paper adopts a conceptual approach based on semiotics to address the long-standing debate over the definition of information in IS. By engaging with two foundational semiotic theories—C.S. Peirce's pragmatic semiotics and Ferdinand de Saussure's structuralist semiotics – the research seeks to bridge the conflicting perspectives of universalism and pluralism within the field.

The findings reveal that Peirce's semiotics, with its universalist core, views information as dynamic and shaped by context, while Saussure's approach, which is rooted in linguistics, emphasizes the relational aspects of sign systems and connects them to pluralism. This comparative analysis facilitates a broad understanding of information that transcends the limitations of singular perspectives. In conclusion, the paper seeks to demonstrate that the integration of universalist and pluralist perspectives through semiotics offers a more holistic approach to the study of information in IS. It contributes to the field by suggesting that the tension between these perspectives is not only reconcilable but also essential for a richer and more complete understanding of information. This theoretical foundation paves the way for future research and practical advancements in IS and advocates for approaches that recognize the complexity and multifaceted nature of information.

The study engages with theoretical frameworks, predominantly semiotic theories by C.S. Peirce and Ferdinand de Saussure. While this provides a deep conceptual understanding, the lack of empirical data may limit the practical applicability of the findings. The research focuses on two semiotic perspectives, which, although foundational, do not represent the entirety of semiotics or information theory. Other significant semiotic theories and perspectives could provide alternative or complementary insights. The concepts of universalism and pluralism in information science are highly intricate and multifaceted. This study's approach to synthesizing these concepts, while comprehensive, might oversimplify some aspects of these complex paradigms.

The paper's originality lies in its unique integration of semiotic theories into the discourse of IS. This integration offers a novel perspective on understanding the concept of information, bridging the gap between universalist and pluralist approaches. The study presents a new conceptual framework for understanding information that combines elements of universalism (consistent, objective understanding of information) and pluralism (context-dependent, subjective interpretations). This dual approach is relatively unexplored in IS literature, providing fresh insights into the complex nature of information.

Michael Buckland's works have spanned theoretical, historical and practice-oriented foci and genre. This article focuses on some of his theoretical-historical works that span over 20 years, which demonstrate a reading and critique of European Documentation in terms of what has been called “Documentality.” This turn to a philosophy of information called “Documentality” marks the moment of “neo-documentation.” This article surveys this moment in Buckland's works by reading his articles “Information as Thing,” “What is a ‘Document’?”, and “Documentality Beyond Documents.” It shows the transition from Documentation as a philosophy of information as representation to Documentality as a philosophy of information as function and performance. Some concepts and works of Bruno Latour are used to illuminate this transition from Documentation to Documentality. Implications and further research directions are discussed at the end.

Conceptual and historical analyses.

The article follows a neo-documentalist transition in Buckland's works in the thinking of documents from an Otletian representationalist epistemology (“Documentation”) to a functionalist and performative epistemology (“Documentality”) for documents.

This is a conceptual work on a limited corpus in Buckland's oeuvre. It has a limited discussion of Documentality in the works of other writers, namely the works of Bernd Frohmann and Maurizio Ferraris.

The article points to historical shifts in the study of documents in Library and Information Science.

Documentality critically and materially studies documents in sociotechnical information management systems and elsewhere.

This work highlights the importance of the above works and the importance of the neo-documentalist perspective of Documentality.

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.

This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.

Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.

So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.

Past research on luxury is fragmented resulting in challenges to define what the construct of luxury means. Based on a need for conceptual clarity, this study aims to map how research conceptualises luxury and its creation.

This study presents a scoping review of luxury articles published in peer-reviewed journals. Of the initial 270 articles discovered by using the database of Scopus, and after control searching in Web of Science and reference scanning, 54 high-quality studies published before the end of 2020 were found to meet the inclusion criteria and comprised the final analytical corpus.

The findings demonstrate that research approaches luxury and its creation from three different perspectives: the provider-, consumer- and co-creation perspectives. In addition, the findings pinpoint how the perspectives differ from each other due to fundamental and distinguishing features and reveal particularities that underlie the perspectives.

The suggested framework offers implications to researchers who are interested in evaluating and developing luxury studies. Based on the identified luxury perspectives, the study identifies future research avenues.

The study contributes to the luxury research stream by advancing an understanding of an existing pluralistic perspective and by adding conceptual clarity to luxury literature. It also contributes to marketing and branding research by showing how the luxury literature connects to the evolution of value creation research in marketing literature.