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This paper aims to examine the concept of standardization beyond its traditional use in generating and implementing standards and good practice guidelines (S&GPG) by looking at existing and emerging trends.

This paper utilizes two primary approaches to categorizing S&GPG for better comprehension: categorization based on provenance as well as based on subject matter.

A significant concern related to categorizing S&GPG based on provenance or subject is the constant proliferation of standards being developed and introduced every year. This rapid growth in standards requires frequent re-categorization to keep up with the dynamic nature of this field. To tackle this problem, this paper explores emerging concepts such as ontological representation and frameworks that offer archives and records management (ARM) professionals.

Standardization refers to establishing uniform rules through mutual agreement to ensure consistency. The study of standardization goes beyond the development of individual S&GPG, encompassing their practical application in work settings. Categorizing standards alone may not fully capture their actual use. However, abstraction mechanisms like ontological representations, models and frameworks can demonstrate how these standards have been leveraged. This paper provides illustrative examples rather than an exhaustive list to showcase how these mechanisms have been applied in research projects or as practical tools.

This paper explores the emerging topic of standardization from the perspective of ontological representations and models or frameworks. In addition, it also contributes to the discussion of the 2022 version of ARMA International’s Information Governance Implementation Model and the 2020 version of the World Bank Group's Records Management Roadmap, providing unique insights into these topics.

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

The purpose of this paper is to review ontologies and data models currently in use for augmented reality (AR) applications, in the cultural heritage (CH) domain, specifically in an urban environment. The aim is to see the current trends in ontologies and data models used and investigate their applications in real world scenarios. Some special cases of applications or ontologies are also discussed, as being interesting enough to merit special consideration.

A search using Google Scholar, Scopus, ScienceDirect and IEEE Xplore was done in order to find articles that describe ontologies and data models in AR CH applications. The authors identified the articles that analyze the use of ontologies and/or data models, as well as articles that were deemed to be of special interest.

This review found that CIDOC-CRM is the most popular ontology closely followed by Historical Context Ontology (HiCO). Also, a combination of current ontologies seems to be the most complete way to fully describe a CH object or site. A layered ontology model is suggested, which can be expanded according to the specific project.

This study provides an overview of ontologies and data models for AR CH applications in urban environments. There are several ontologies currently in use in the CH domain, with none having been universally adopted, while new ontologies or extensions to existing ones are being created, in the attempt to fully describe a CH object or site. Also, this study suggests a combination of popular ontologies in a multi-layer model.

This paper aims to establish an efficient maintenance management system tailored for healthcare facilities, recognizing the crucial role of medical equipment in providing timely and precise patient care.

The system is designed to function both as an information portal and a decision-support system. A knowledge-based approach is adopted centered on Semantic Web Technologies (SWTs), leveraging a customized ontology model for healthcare facilities’ knowledge capitalization. Semantic Web Rule Language (SWRL) is integrated to address decision-support aspects, including equipment criticality assessment, maintenance strategies selection and contracting policies assignment. Additionally, Semantic Query-enhanced Web Rule Language (SQWRL) is incorporated to streamline the retrieval of decision-support outcomes and other useful information from the system’s knowledge base. A real-life case study conducted at the University Hospital Center of Oran (Algeria) illustrates the applicability and effectiveness of the proposed approach.

Case study results reveal that 40% of processed equipment is highly critical, 40% is of medium criticality, and 20% is of negligible criticality. The system demonstrates significant efficacy in determining optimal maintenance strategies and contracting policies for the equipment, leveraging combined knowledge and data-driven inference. Overall, SWTs showcases substantial potential in addressing maintenance management challenges within healthcare facilities.

An innovative model for healthcare equipment maintenance management is introduced, incorporating ontology, SWRL and SQWRL, and providing efficient data integration, coordinated workflows and data-driven context-aware decisions, while maintaining optimal flexibility and cross-departmental interoperability, which gives it substantial potential for further development.

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.

The purpose of this paper is to address the challenging issue of developing a quantitative approach for the representation of cultural significance data in heritage information systems (HIS). The authors propose to provide experts in the field with a dedicated framework to structure and integrate targeted data about historical objects' significance in such environments.

This research seeks the identification of key indicators which allow to better inform decision-makers about cultural significance. Identified concepts are formalized in a data structure through conceptual data modeling, taking advantage on unified modeling language (HIS). The design science research (DSR) method is implemented to facilitate the development of the data model.

This paper proposes a practical solution for the formalization of data related to the significance of objects in HIS. The authors end up with a data model which enables multiple knowledge representations through data analysis and information retrieval.

The framework proposed in this article supports a more sustainable vision of heritage preservation as the framework enhances the involvement of all stakeholders in the conservation and management of historical sites. The data model supports explicit communications of the significance of historical objects and strengthens the synergy between the stakeholders involved in different phases of the conservation process.

In this article, we discuss an innovative audience research methodology developed for the AHRC-funded “Beyond the Multiplex: Audiences for Specialised Film in English Regions” project (BtM). The project combines a computational ontology with a mixed-methods approach drawn from both the social sciences and the humanities, enabling research to be conducted both at scale and in depth, producing complex relational analyses of audiences. BtM aims to understand how we might enable a wide range of audiences to participate in a more diverse film culture, and embrace the wealth of films beyond the mainstream in order to optimise the cultural value of engaging with less familiar films. BtM collects data through a three-wave survey of film audience members’ practices, semi-structured interviews and film-elicitation groups with audience members alongside interviews with policy and industry experts, and analyses of key policy and industry documents. Bringing each of these datasets together within our ontology enables us to map relationships between them across a variety of different concerns. For instance, how cultural engagement in general relates to engagement with specialised films; how different audiences access and/or share films across different platforms and venues; how their engagement with those films enables them to make meaning and generate value; and how all of this is shaped by national and regional policy, film industry practices, and the decisions of cultural intermediaries across the fields of film production, distribution and exhibition. Alongside our analyses, the ontology enables us to produce data visualisations and a suite of analytical tools for audience development studies that stakeholders can use, ensuring the research has impact beyond the academy. This paper sets out our methodology for developing the BtM ontology, so that others may adapt it and develop their own ontologies from mixed-methods empirical data in their studies of other knowledge domains.

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

The market's intense competition, the unpredictability of customer demands and technological advancements are compelling organizations to adopt new approaches, such as agile new product development (ANPD), which enables the introduction of new products to the market in a short span. The existing ANPD literature review articles are lacking in portraying recent developments, potential fields of adoption and the significance of ANPD in organizational development. The primary goal of this article is to investigate emerging aspects, current trends and conduct a meta-analysis using a systematic review of 177 ANPD articles published in peer-reviewed journals between 1998 and 2020.

The articles were categorized based on their year of publication, publishers, journals, authors, countries, universities, most cited articles, etc. The authors attempted to identify top journals, authors, most cited articles, enablers, barriers, performance metrics, etc. in the ANPD domain through the presented study.

The major themes of research articles, gaps and future trends are identified to assist academicians and ANPD practitioners. This study will benefit ANPD professionals by providing them with information on available literature and current ANPD trends.

Through meta-analysis, this study is one of the unique attempt to categorize ANPD articles to identify research gaps and highlight future research trends. A distinguishing feature of the presented study is the identification of active journals, publishers and authors, as well as enablers, barriers and performance metrics.