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This study aims to develop sweet chestnut incorporated corn-based extrudates by the optimization of process conditions.

The independent process variables for extrusion (blend ratio, barrel temperature, screw speed and feed moisture) were investigated to govern their impact on reliant variables, namely, bulk density, specific mechanical energy, water absorption index, water solubility index, color and hardness. Product and system responses were significantly (p < 0.05) affected by the independent variables. Experimental design with quadratic models experienced a high coefficient of determination (R² = 0.99).

Numerical optimization for the development of extrudates resulted in optimum conditions having corn flour: sweet chestnut flour (80:20), barrel temperature (120°C), screw speed (340 rpm) and feed moisture (12%). Fat, moisture and protein contents of the developed extrudates using optimum conditions were significantly (p < 0.05) lower compared to raw materials – corn and sweet chestnut. The packaging of extrudates in aluminum laminates revealed shelf stability of three months at room temperature without deterioration of quality.

Nutritionally rich sweet chestnut extruded products would be an exclusive option to already existing snacks in the market and can facilitate a new sphere in extruded product sector.

A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The authors provide new evidence to the ongoing debate by introducing a novel topic-based approach to capture the research-practice gap and quantify its extent. They also explore regional differences in the research-practice gap.

The authors apply the unsupervised machine learning approach Latent Dirichlet allocation (LDA) to compare the topical composition of 2,251 articles from six premier research, practice and bridging journals from the USA and Europe between 2009 and 2019. The authors extend the existing methods of summarizing literature and develop metrics that allow researchers to evaluate the research-practice gap. The authors conduct a plethora of additional analyses to corroborate the findings.

The results substantiate a pronounced topic-related research-practice gap in accounting literature and document its statistical significance. Moreover, the authors uncover that this gap is more pronounced in the USA than in Europe, highlighting the importance of institutional differences between academic communities.

The authors objectify the debate about the extent of a research-practice gap and stimulate further discussions about explanations and consequences.

To the best of the authors' knowledge, this is the first paper to deploy a rigorous machine learning approach to measure a topic-based research-practice gap in the accounting literature. Additionally, the authors provide theoretical rationales for the extent and regional differences in the research-practice gap.

Using a GED-GARCH model to estimate monthly data from January 1990 to February 2022, we test whether gold acts as a hedge or safe haven asset in 10 countries. With a downturn of the stock market, gold can be viewed as a hedge and safe haven asset in the G7 countries. In the case of inflation, gold acts as a hedge and safe haven asset in the United States, United Kingdom, Canada, China, and Indonesia. For currency depreciation, oil price shock, economic policy uncertainty, and US volatility spillover, evidence finds that gold acts as a hedge and safe haven for all countries.

Do digital technologies of early 21st century capitalism promote or reduce consumer sovereignty? This chapter addresses this question by examining John Kenneth Galbraith’s critique of consumer sovereignty during the post-war period of industrial society and looks at the insights he provides to understand the impact of platform capitalism on consumer sovereignty today. This chapter has the following sections: (1) I review the main postulates of Galbraith’s theory; (2) I highlight the main differences between traditional advertising and online behavioral advertising; (3) I explain how online behavioral advertisement strengthens Galbraith’s dependence effect and revised sequence theories; (4) I then discuss normative challenges raised by digital platform corporations to individual sovereignty; and (5) finally, I argue that platform capitalism is a mature form of Galbraith’s “new industrial state.”

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

This study aims to develop an assessment scale for university service quality (university SQ) and examine University Service Quality assessment model (UNIQUAL) of higher education during the pandemic.

Two studies applied a mixed-method design to develop and validate the UNIQUAL scale. In-depth interviews and literature reviews were conducted to refine the initial dimensions and items of UNIQUAL in Study 1. Item analysis, EFA and CFA were then conducted to purify item refinement, scale refinement, purification and validation in Study 2. Finally, a confirmed UNIQUAL model was analyzed via partial least squares structural equation modeling (PLS-SEM) using Smart-PLS 4.0.

The research confirms the four-factor structure of UNIQUAL, with a total of 16 items, to be a valid and reliable scale for the assessment of the service quality (SQ) of universities. Having adopted the bias-corrected and accelerated (BCa) bootstrap approach to study 5,000 subsamples from 27 countries, the authors found “responsiveness” and “empathy” to be significantly associated and have positive relationships with students' satisfaction with university SQ. Furthermore, university SQ and satisfaction were mediated by “health and safety” concerns.

The newly developed UNIQUAL scale would be of value to educators and authorities of higher education to assess the SQ of their universities to enhance the effectiveness of student learning. The improvement in satisfaction with higher education's SQ ultimately helps in retaining both international and local students amidst concerns about traveling and studying during the pandemic.

COVID-19 has affected the private and public sectors worldwide. Millions of students have been affected by schools being shut down and substituted with distance-learning programs. Thus, the assessment of the quality of university services has become an important support mechanism for retaining the sustainability of higher education.

The UNIQUAL scale provides a conceptual model and validates an assessment tool. The research hypotheses confirm the relationship between university SQ and satisfaction from the perspective of international students.

Talking about smart cities also entails talking about new ways of mobility. Various concepts compete for reimagining future mobility, most prominently connected cars, robo taxis, and other forms of shared mobility. New digital technologies, changing customer requirements, but also new competitors are dynamically affecting previous market logics. To stay future-proof in this new world of mobility, the automotive sector, which is an important nucleus for developing such mobility solutions, is currently undergoing fundamental digital transformation processes. Established car manufacturers have to find their path to choose out of the many possibilities on the rise. Against this backdrop, they face the major challenge to find an answer to the question: Who are we and who do we want to be in the future? Therefore, we argue that organizations’ digital transformation is highly entangled with questions on organizational identity and discuss digital transformation as a potential identity threat for established organizations.

We begin this chapter by introducing the concept of organizational identity. Afterward, we will continue with applying it to the practical context of car manufacturers: After depicting the major trends of digitalization in the mobility and automotive sector, we will focus on the digital transformation processes of established automotive companies and discuss their impact on organizational identity. Empirical illustrations of the Volkswagen case depict our theoretical considerations.

We provide theoretical ideas for better understanding the impact of digital transformation on organizational identity, as well as suggestions for practitioners concerned with organizations’ digital transformation processes.

The paper addresses the privacy–personalisation paradox in the post-GDPR-2018 era. As the regulation came in a bid to regulate the collection and use of personal data, its implications remain underexplored. The research question is: How do consumers perceive the matter of personal data collection for the use of highly targeted and personalised ads post-GDPR-2018? The invasion of privacy vs the benefits of highly personalised digital marketing.

To address the research question, this qualitative study conducts semi-structured interviews with 14 individuals, consisting of average users and digital experts.

This paper reports on increasing consumer vulnerability post-GDPR-2018 due to increased awareness of personal data collection yet incessant lack of control, particularly regarding the repercussions of the digital footprint. The privacy paradox remains an issue except among experts, and personalisation remains necessary, yet critical challenges arise (e.g. filter bubbles and intrusion).

Policy implications include education, regulating consent platforms and encouraging consensual sharing of personal data.

While the privacy–personalisation paradox has been widely studied, the impact of GDPR-2018 has rarely been addressed in the literature. GDPR-2018 has seemingly had little impact on instilling a sense of security for consumers; if anything, this paper highlights greater concerns for privacy as users sign away their rights on consent forms to access websites, thus contributing novel insights to this area of research.

The paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial spaceflight sector.

The authors conducted a content analysis of 554 pages of news articles, relating to issues pertaining to partnerships between national government-based space agencies and private space travel providers, published over a 20-year period. Leximancer was used to initially screen the data and then the authors manually analysed the content to identify themes.

The data analysis revealed three themes, relating to: the uncertainty of space travel; National Aeronautics and Space Administration (NASA) stimulating innovation in the private sector; and risk, insurance and regulation. These themes informed by TCE reveal the “hierarchical” organisational forms used to achieve human spaceflight and then the “hybrids”, insurance and regulations used to stimulate private sector investment and innovation.

This paper contributes to the accounting literature by answering the calls of Alewine (2020) and Tucker and Alewine (2022a, b) for more research into accounting in the space context. Specifically, the paper contributes by identifying mechanisms used by NASA to stimulate private investment in the space travel sector, as well as issues that have affected the implementation of these mechanisms. The paper also contributes to the literature by, based on the analysis, identifying a series of reflections designed to stimulate further management accounting research in the space context.