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Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

Institutional abuse is a worldwide phenomenon with the UK also subject to several high-profile abuse scandals perpetuated on people with learning disabilities and/or mental health conditions living within institutional settings. This study aims to provide a broad perspective of safeguarding practices within institutional care to inform practice and service development in this area.

A narrative overview was undertaken of a range of empirical evidence, discussion papers, enquiry reports, reports from regulatory bodies and professional guidance to explore safeguarding practices within institutional care for individuals with learning disabilities and/or mental health conditions.

A range of literature was identified that exposed and explored abuse in this context. Three key themes were identified: failings within institutional care; safeguarding issues and concerns; and good practice within institutional care. Whilst guidance is available, standards are explicit and protocols facilitate improvement potential in this area, a consistent message was that statutory recommendations for reform have not been effective.

This paper provides an important resource for practitioners and service providers involved in institutional care. An accessible overview of both the empirical evidence and grey literature on adult safeguarding within institutional settings is provided, along with a range of standards and resources that specify practice in these settings.

Digital transformation (DT) projects are complex and often unsuccessful. While researchers have suggested many guidelines and best practices on how to successfully roll out DT projects and how they are spread among a large number of scientific papers. The aim of this paper is to synthesize these guidelines into clear overviews.

A systematic literature review was conducted on both Scopus and Web of Science to search for papers suggesting DT guidelines or best practices. In total, 150 papers dealing with DT and guidelines were fully analyzed.

Eight main DT guidelines were found and each one was expanded with several best practices on how to implement these. The results are eight tables giving an overview of the commonly agreed-upon best practices for each DT guideline.

These overviews are useful for both researchers and practitioners, to guide future work and to be inspired respectively. This paper calls for more research on how these guidelines are followed in practice, how these differ per industry and what their impact is on the overall success of DT projects.

The synthesis of DT guidelines organized into an accessible format has not yet been conducted before, and can serve as a seminal pinpoint for future research.

This study aims to present a bibliometric overview of the academic research on export performance (EP) in the business and management areas.

A bibliometric overview of 1,463 papers from 1968 to 2021, including performance analysis, science mapping analysis and graphical mapping, was conducted using the Scopus database. SciMAT software was used for thematic analysis and conceptual evolution mapping of the EP domain, and VOSviewer software was used for graphical visualization.

This study shows that EP research experienced spectacular growth, especially between 1998 and 2003, and the interest in this field continues to increase. Also, the USA and the UK appear to be the absolute leaders in EP research, with the best indicators of productivity and influence in all dimensions analyzed. The findings from the analysis through SciMAT indicate that “capabilities” and “R&D” are the main Motor themes that have contributed the most to the EP literature, whereas “global value chain” and “start-up” are emerging themes as new areas of interest.

This study develops a baseline for representing certain and exhaustive insights in the EP field and specifies trends over a period. Using a single database and excluding book chapters/conference papers are limitations of this study.

EP is a research field that has gained wide acceptance in the academic community and international marketing literature. To the best of the authors’ knowledge, no bibliometric overview has analyzed the EP literature. This study presents the first systematic quantitative analysis of academic research on EP in the business and management areas.

Higher education institutions and their lecturers are strategic agents and main drivers that contribute to circular economy transition. This requires them to understand the key circular economy competencies and how to integrate circular economy holistically into their curricula with the suitable teaching and learning approaches. This study aims to support them by providing an overview on the characteristics of education for the circular economy (ECE) and suggestions to lecturers to further develop their curricula.

The data consisted of scientific articles (n = 22) describing circular economy courses in higher education. Qualitative content analysis with quantitative features was performed on the selected articles to answer the research question.

The findings confirm that the system’s focus is the key issue in ECE. However, to integrate circular economy holistically into the curricula, ECE should be implemented more widely in the context of different industries and market contexts to find innovative teaching and learning approaches. The demand side needs to be incorporated in the courses, as systemic transformation is also about transforming consumption. All levels of implementation and circular economy objectives should be included in courses to promote systems thinking. In addition, innovative forms of real workplace interaction should be increased.

As ECE has started to emerge as a new field of study, this article provides the first integrated overview of the topic.

This study aims to offer an overview of hospitality and tourism research on artificial intelligence (AI) and its impact on the industry. More specifically, this study examines hospitality and tourism AI research trends in hospitality and tourism customer service experience creation and delivery, service failure and recovery, human resources and organizational behavior. Based on the review, this study identifies the challenges and opportunities and provides directions for future studies.

A narrative synthesis approach was used to review the hospitality and tourism research on AI and its impact on various aspects of the industry.

AI and AI applications in customer service experience creation and delivery and its possible effects on employees and organizations are viewed as a double-edged sword. Although the use of AI and AI applications offers various benefits, there are also serious concerns over the ethical use of AI, the replacement of human employees by AI-powered devices, discomfort among customers and employees and trust toward AI.

The paper offers an updated holistic overview of AI and its implications in different facets of the hospitality and tourism industry. Challenges and opportunities are discussed to foster future discussions on the use of AI among scholars and industry professionals.

This paper aims to provide readers with a comprehensive overview of the current state of the millennial literature, highlighting the significance and challenges of millennial professionals, their reported high turnover and the various recommendations designed to engage and retain them.

An integrated review approach was applied to synthesise contemporary peer-reviewed articles, supplemented by legacy and grey literature and relevant book chapters, to comprehensively explore and construct a cohesive overview of the current research on the millennial workforce.

Within the wealth of available information, examining the various studies on millennial turnover reveals diverse theories, evidence and opportunities for advancement, underscoring the necessity for more robust empirical studies. The investigation identified three overarching retention strategy themes: (1) intergenerational conflict management, (2) workplace adaptations and (3) solutions rooted in a protean career orientation. In alignment with protean career concepts, coaching shows promise as an underexplored option.

This article holds practical significance by offering researchers a comprehensive and cohesive overview of the millennial literature. Additionally, it gives organisations a novel perspective on the crucial role coaching can play in engaging and retaining millennial employees.

The increased focus on retaining millennial workers in recent decades has spurred a proliferation of articles and books on this subject. However, this body of research remains fragmented, lacking an overview that provides a clear picture of its current state. This review aims to bridge this gap.

This study aims to investigate the US cruise market by analyzing industry trends and consumer psychology. COVID-19 has coexisted with human beings for more than two years, and scientists claim that human beings will continuously live with the virus for a long time. Nowadays, cruise tourism and the COVID-19 pandemic studies are still popular in both academia and the industry, and cruise industry trends and market investigations are expected by consumers and investors. The purpose of this study is to investigate the US cruise market and provide a comprehensive market overview for 2022, especially regional comparisons of consumer perceptions. This study identified consumers' preferences, including cruise duration, cruise line, travel season, and travel experience. Regional impacts were assessed by comparing the Agreement scores, and the southern region's residents show higher intention and a more positive attitude toward cruise travel. Finally, theoretical and managerial implications, limitations, and future research directions are discussed.

The study aims to analyse the possibilities of positioning the anti-consumption through different communication appeals. It analyses commercial and social marketing campaigns in the global context, with the aim to recommend communication guidelines to empower anti-consumption among different industries.

The study conducted a qualitative content analysis of marketing communication focused on anti-consumption promotion.

The results bring a comprehensive overview of possible communication appeals of anti-consumption and prove feasibility of their implementation. The analysis of used appeals leads to recommendations for developing effective marketing communication for promoting anti-consumption.

The recommendations can serve both for-profit and non-profit organization as a showcase to discover the idea of anti-consumption as communication appeals. By empowering anti-consumption, consumers could reach personal welfare and participate in social equilibrium. Also, the study brings recommendations for further research considering the evaluation of the implemented strategies.

The study covers a gap in published literature focusing on comprehensive analysis of existing anti-consumption marketing communication strategies and appeals and brings an overview of potential strategies for empowering anti-consumption among modern consumers.

The United Nations Industrial Development Organization (UNIDO) (2017, pp. 14–15) identified that “industrialization is the seedbed for entrepreneurship, business investment, technological progress, the upgrading of skills, and the creation of decent jobs.” This placed studying different industrial sectors and their respective clusters, which are key drivers for economy, innovation, and knowledge creation (Slaper, Harmon, & Rubin, 2018), at the forefront of research. This chapter tackles the automobile industrial cluster in Egypt that possesses promising potential yet faces some challenges. It aims to provide an overview of the cluster, alongside underpinning its strengths and obstacles facing it. Moreover, the chapter displays the importance of the labor dimension in increasing the labor competitiveness of the cluster and showcases this through two cases of German automobile manufacturers that pioneered in venturing into the market through employing technical and vocational education and training. In conclusion, recommendations are provided to help in steering the cluster toward success.