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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.

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 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.

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.

The present research expands the debate on environmental sustainability in the wine industry. Since the literature on sustainability and wine is relatively recent, current results do not cover all the practices that can be implemented along the wine supply chain. Thus, the paper presents a classification of environmental practices specific for the wine industry, according to the increased attention that has been paid to this topic in recent years. Moreover, it investigates the adoption level of these practices with reference to Italian wine producers.

The research presents a systematic literature review including papers published in academic journals during the past 30 years and in Italian specialised magazines. This methodology is useful to provide a clear overview of sustainable practices that can be adopted along the wine supply chain. Therefore, an empirical study based on the results of an online survey shows how wineries approach environmental sustainability.

The literature review provides a definition and classification of environmental practices in the wine industry, as well as identification of those that require further attention in the literature, suggesting future research paths. The results of the online survey give an overview of the adoption level of environmental practices and highlight widespread attention to all the listed environmental practices, including those not adopted.

From a theoretical point of view, this paper fills a literature gap in terms of the definition and classification of environmental practices that cover all wine supply chain processes, also providing a useful instrument for wine companies' managers. Moreover, the results of the empirical research give an overview of the adoption level of environmental practices in one of the most relevant countries in terms of wine production and highlight widespread attention to all the listed environmental practices, including those not adopted.

The purpose of this paper is to advance the understanding of sound branding by developing a new conceptual framework and providing an overview of the research literature on non-musical sound.

Using four mutually exclusive and collectively exhaustive types of non-musical sound, the paper assesses and synthesizes 99 significant studies across various scholarly fields.

The overview reveals two areas in which more research may be warranted, that is, non-musical atmospherics and non-musical sonic logos. Moreover, future sound-branding research should examine in further detail the potentials of developed versus annexed object sounds, and mediated versus unmediated brand sounds.

The paper provides important insights into critical issues that suggest directions for further research on non-musical sound branding.

The paper identifies an unexploited terrain of possibilities for the use of sound in marketing and branding.

The paper identifies a subfield within sound-branding research that has received little attention despite its inevitability and potential significance.

The railway signal equipment failure diagnosis is a vital element to keep the railway system operating safely. One of the most difficulties in signal equipment failure diagnosis is the uncertainty of causality between the consequence and cause for the accident. The traditional method to solve this problem is based on Bayesian Network, which needs a rigid and independent assumption basis and prior probability knowledge but ignoring the semantic relationship in causality analysis. This paper aims to perform the uncertainty of causality in signal equipment failure diagnosis through a new way that emphasis on mining semantic relationships.

This study proposes a deterministic failure diagnosis (DFD) model based on the question answering system to implement railway signal equipment failure diagnosis. It includes the failure diagnosis module and deterministic diagnosis module. In the failure diagnosis module, this paper exploits the question answering system to recognise the cause of failure consequences. The question answering is composed of multi-layer neural networks, which extracts the position and part of speech features of text data from lower layers and acquires contextual features and interactive features of text data by Bi-LSTM and Match-LSTM, respectively, from high layers, subsequently generates the candidate failure cause set by proposed the enhanced boundary unit. In the second module, this study ranks the candidate failure cause set in the semantic matching mechanism (SMM), choosing the top 1st semantic matching degree as the deterministic failure causative factor.

Experiments on real data set railway maintenance signal equipment show that the proposed DFD model can implement the deterministic diagnosis of railway signal equipment failure. Comparing massive existing methods, the model achieves the state of art in the natural understanding semantic of railway signal equipment diagnosis domain.

It is the first time to use a question answering system executing signal equipment failure diagnoses, which makes failure diagnosis more intelligent than before. The EMU enables the DFD model to understand the natural semantic in long sequence contexture. Then, the SMM makes the DFD model acquire the certainty failure cause in the failure diagnosis of railway signal equipment.

The purpose of this paper is to provide evidence on the importance of cross-border cooperation in the quality assurance of transnational education (TNE) by offering a comparative overview of how TNE is quality assured by both sending and receiving countries. Through this comparative analysis, it will be possible to appreciate the diversity of approaches to TNE. The paper also shows that for the foreseeable future, progress towards effective and effiicient quality assurance of TNE cannot rest on the hope of developing an internationally agreed framework, but it must rest on strengthening cooperation between quality assurance agencies operating within different national frameworks.

This paper looks at four key sending countries of TNE, the UK, Australia, the USA and Germany, considering the main drivers for out-going TNE, its main features and how it is quality assured. It then considers the same aspects from the perspective of receiving countries of TNE, looking at four key receiving locations, China, Dubai, Singapore and Hong Kong. It also offers an overview of some recent international initiatives aimed at fostering cross-border cooperation in the quality assurance of TNE.

In the backdrop of this overview of different approaches to TNE, this paper will conclude that for the foreseeable future it is not possible to develop an internationally agreed view and approach to TNE and its quality assurance. This conclusion allows the author to focus on the importance of cross-border cooperation amongst quality assurance agencies in sending and receiving countries for the effective and efficient quality assurance of TNE.

This is the first comparative study of different countries’ approaches to TNE and its quality assurance, taking into account both sending and receiving countries. It allows pointing to the key different features in different countries’ approaches and illustrates how these often relate to the underlining national strategic priorities and drivers for TNE (either in-bound or out-bound). It also allows the international community to realise that in the absence of a viable shared and agreed international framework for the regulation and quality assurance of TNE, it is of paramount importance to focus efforts on inter-agency cross-border cooperation in order to ensure that TNE continues to be of good quality and relevant to the respective communities.

Port competition attracted much scholarly attention in Northwest Europe during the 1980s. Following the rise of powerful economies in East Asia, particularly during the 1980s and 1990s, port competition has become an important phenomenon with the top five container ports in the world being located in the region. This paper aims to overview major port competition issues and outlines and analyzes the main alternative methodologies that researchers have employed to address them, referring to 70 items, mostly papers but including a few books and reports

This research paper aims to provide information about certified learning apps for biological education and gave an ordered list of all learning apps currently used by Austrian biology teachers in the classroom, which should serve as an overview for all biology teachers. In addition, the (currently little known) certification process of learning apps (seal of quality for educational applications) is described.

Online questionnaire for all biology teachers throughout Austria, on the one hand to find out the apps, and on the other hand to research how Austrian teachers find suitable apps. The data were evaluated using descriptive statistics.

A total of84 different learning apps are currently used by biology teachers in Austria. There are two certified lernapps in Austria, both are used. The most common app in biology lessons is “Anton”. The teachers find the information about apps throughout their own research or through colleagues. There are regional and school-specific differences in regards of usage and knowledge about seal of quality. It needs its own teacher training (TT) via suitable learning apps, because problems (data protection, advertising) are sometimes not taken into account during use.

Limitations of this paper are that some of the teachers indicated the apps from other subjects (mathematics) to use this learning app, although this is not possible for biology lessons. Data protection was stated to the best of the authors’ knowledge by the authors, if the authors were not sure it says “unsure”. The participants are mainly women, but this corresponds to the gender ratio, which is typical of the Austrian teaching profession.

The overview of the apps, compiled by this Austria-wide research, can be taken over into the biology lessons of all teachers. In addition, on the basis of this study, a TT at the University of Education 2023 in Linz was created. In addition, the (currently little known) certification process of learning apps is described.

The TT and the overview of the learning apps used serve as guidelines for teachers as to which apps they can use in biology lessons without hesitation. Above all, the aspect of the follow-up of digital media/apps will be emphasized. Data backup, inappropriate advertising must be processed in class or completely omitted. Biology teachers need the right training (TT) and appropriate materials and tools (apps) to reduce problems (cybercrimes).

Currently, there is no prepared list of suitable (certified and uncertified) learning apps for biology lessons. There are isolated recommendations and individual apps, but the selection criteria and backgrounds of the authors are not clear. This list shows which apps (how often) are used by which teachers. In addition, the (currently little known) certification process of learning apps is described.