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This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based authoritative guidance and early adoption of Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48) have on the PIs disclosed.

Using a content analysis index derived from accounting standards and guidance, we conduct a longitudinal assessment of the 2016 and 2019 statements of service performance published by 22 NZ HEIs.

The PIs reported extend beyond the service performance elements proposed by standard-setters. Despite few indicators on intermediate and broader outcomes, the measures disclosed by HEIs are reflective of their role in the NZ economy and the national Tertiary Education Strategy. The results show that principles-based authoritative guidance and early adoption of PBE FRS 48 influence the focus and type of measures disclosed, while there is no evidence of improvements in the reporting of impacts, outcomes and information useful for performance evaluation.

This paper provides timely insights for standard-setters and regulators on the influence principles-based accounting standards and guidance have on non-financial reporting practices.

This study contributes to the scant literature on HEIs’ service performance reporting. It presents a model for conceptualising HEIs’ PIs that can be used as a basis for future research on non-financial reporting. It also reflects on the tension between accountability and “accountingisation”, suggesting that, although the PIs reported support formal accountability, they do not communicate whether HEIs’ activities and outputs meet their social purpose.

This study investigates the acceptance of mobile phone technology in Tanzanian small- and medium-sized enterprises (SMEs) using the Technology Acceptance Model (TAM) with a special focus on service quality.

The conceptual framework was designed by extending the TAM with an additional construct, service quality, before testing a model in a survey of 155 respondents and analysing using Smart PLS 4.

Service quality was found to be among the significant factors in the acceptance of mobile phone technology among SME employees.

This implies that the higher the quality of service offered, the more employees accept and use mobile phone technology in their duties and improve the productivity of SMEs.

The aspects of quality of mobile phone technology usage such as call dropouts, network quality, speed, etc., must be improved significantly.

The Mobile Network Operators and Regulators must understand that employees are offered the most accurate and reliable mobile phone services for its usefulness to be realised.

The originality is a modified version of a TAM that accommodates service quality that has been tested in the Tanzanian context.

This historical example of the creation of the arms industry in the Connecticut River Valley in the 1800s provides new insights into the value of government venture capital (GVC) and government demand in creating a new industry. Since current theoretical explanations of the best uses of governmental venture capital are still under development, there is considerable need for further theory development to explain and predict the creation of an industry and especially those industries where failures in private capital supply necessitates governmental involvement in new firm creation. The purpose of this paper is to provide an in depth historical review of how the arms industry evolved spurred by GVC and government created demand.

This study uses abductive inference as the best way to build and test emerging theories and advancing theoretical explanations of the best uses of GVC and governmental demand to achieve socially required outcomes.

By observing this specific historical example in detail, the authors add to the understanding of value creation caused by governmental venture capital funding of existing theory. A major contribution of this paper is to advance theory based on detailed observation.

The relatively limited research literature and theory development on governmental venture capital funding and the critical success factors in startups are enriched by this abductive investigation of the creation of the historically important arms industry and its spillover into creating the specialized machine industry.

This study aims to propose a research model integrating technology acceptance model 3 (TAM3) constructs and human aspects of humanoid service robots (HSRs), measured by the Godspeed questionnaire series and tested across two hotel properties in Japan and the USA.

Potential participants were approached randomly by email invitation. A final sample size of 395 across two hotels, one in Japan and the other in the USA, was obtained, and the data were analysed using structural equation modelling.

The results confirm that perceived usefulness, driven by subjective norms and output quality, and perceived ease of use, driven by perceived enjoyment and absence of anxiety, are the immediate direct determinants of users’ re-patronage intentions for HSRs. Results also showed that users prefer anthropomorphism, perceived intelligence and the safety of an HSR for reusing it.

The findings have practical implications for the hospitality industry, suggesting multiple attributes of an HSRs that managers need to consider before deploying them in their properties.

The current study proposes an integrated model determining factors that affect the re-patronage of HSRs in hotels.

This paper aims to solve the problems of large hard switching loss and unclear resonant parameter design in the existing inverter power supply topology.

This paper proposes a simple and reliable two-stage isolated inverter composed of series quasi-resonant push-pull and external freewheeling diode full-bridge inverter. The power supply topology is analyzed, the topology mode is analyzed, the mathematical model of the converter is established and the DC gain of the converter is deduced. The relationship between the load and the output gain of the resonant tank is presented, a new resonant parameter design method is proposed, and the parameter design of the resonant element of the converter is clarified.

The resonant components of the converter are designed according to the proposed resonant parameter design method, and the correctness of the method is verified by simulation and the development and testing of a 500 W experimental prototype. After experimental tests, the peak efficiency of the experimental prototype can reach 94%. Because the experimental prototype achieves soft switching, the heat generation of the switch is greatly reduced, so the heavy heat sink is removed, and the volume is reduced by about 30% compared with the traditional power supply, and the total harmonic distortion of the output voltage is about 2%.

The feasibility of the scheme is verified by experiments, which is of great significance for improving the efficiency of the inverter power supply and parameter optimization.

This empirical study explores the profound impact of management functions on the productivity of yard cargo handling equipment within container terminals.

By closely examining crucial management aspects such as planning, organizing, leading, and controlling, a comprehensive managerial behavior framework was developed through focus group studies (FGS) and focal interviews. These qualitative methods were complemented by the distribution of questionnaires to practitioners in Vietnam. To validate the concept of management functions and analyze their influence on effective management practices for equipment efficiency, a structural equation model (SEM) technique was employed using partial least-squares estimation (PLS).

The findings of this study demonstrate that planning (PL), organizing (OR), and controlling (CT) significantly contribute to the productivity of yard cargo handling equipment, while leading (LD) does not exhibit a direct positive impact.

Theoretically, this study contributes by providing clarity to the definition, purpose, and value of management functions in the field of cargo handling equipment management. Furthermore, these research findings offer valuable insights to terminal operators and managers, enabling them to optimize their management strategies and enhance productivity levels, ultimately resulting in improved operational outcomes.

This study aimed to evaluate the potential of artificial intelligence (AI) as a tool for knowledge synthesis, the production of written content and the delivery of coaching conversations.

The research employed the use of experts to evaluate the outputs from ChatGPT's AI tool in blind tests to review the accuracy and value of outcomes for written content and for coaching conversations.

The results from these tasks indicate that there is a significant gap between comparative search tools such as Google Scholar, specialist online discovery tools (EBSCO and PsycNet) and GPT-4's performance. GPT-4 lacks the accuracy and detail which can be found through other tools, although the material produced has strong face validity. It argues organisations, academic institutions and training providers should put in place policies regarding the use of such tools, and professional bodies should amend ethical codes of practice to reduce the risks of false claims being used in published work.

This is the first research paper to evaluate the current potential of generative AI tools for research, knowledge curation and coaching conversations.

The purpose of this article is to identify how the organisations are able to improve their business value through acquisition of business analytics capabilities and by improving their performance.

With the help of literature survey, along with standard resource-based view framework, a conceptual model has been developed. These have been statistically tested by collecting the data using the survey questionnaire from 306 selected respondents from various service sector- and product-based organisations in India. To analyse the data we have used partial least square–based structural equation modelling.

The study highlights that by the help of data acquisition and tool acquisition as two vital components the acquisition of business analytics capabilities could improve the business value of the organisation by strengthening its organisational performance. The findings of this research also indicated that acquisition of business analytics capabilities has a significant influence on an organisation's business process performance and business decision, which in turn significantly influences organisational performance. And organisational performance eventually positively influences its business value. The model was found to provide an explanative power of 71%.

The proposed research model can provide effective recommendations to the management of the organisations to realise the importance of acquisition of effective business analytics capabilities to eventually improve the business value of the organisation.

No specific studies, as yet, have analysed the effects of acquisition of business analytics capabilities for improving organisational performance mediated through business process performance and business decision. Therefore, this research has explored the distinctive effort to empirically validate this understanding.