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This study aims to identify key research clusters (or sub-fields) in the field of performance measurement research, analyse its historical development and propose future research avenues.

Several bibliometric analysis methods, including co-citation analysis and text mining techniques, were used to review papers published on performance measurement research.

This study reveals eight main clusters of research in this field, ranging from theoretical-focused clusters (e.g. strategic performance measurement) to practical-focused clusters (e.g. design of performance measurement). These clusters are further categorised into four groups based on the size and degree of connectedness. Regarding the analysis of historical development, the established clusters, such as supply chain management, remain important, while newer clusters, such as hospitality and humanitarianism, have recently gained increasing interest.

This study applies citation-based clustering, a type of bibliometric literature review method that has been underused in the field of performance measurement. Moreover, the results obtained from this study are also distinct from those of previous studies, offering valuable insights especially for researchers. With a comprehensive understanding of the field, researchers can use it to understand the key literature, observe ongoing developments within their specialisation and inform their future research directions.

The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions.

Following the PRISMA protocol, the authors systematically reviewed the relevant literature and conducted a qualitative content analysis of 107 studies on auditing in the European Union published between 2012 and 2023.

The results indicate increased auditing literature in the European Union from 2012 to August 2023. Around 40% of the papers were focused on six nations: Germany, Spain, Italy, the UK, Sweden and France. Additionally, 35.5% of papers have been published in three major journals: Accounting in Europe, International Journal of Auditing and the European Accounting Review. Moreover, 82.24% of papers used quantitative methods, with a few using qualitative or mixed methods. Also, most of the studies in the sample endorsed the European Union’s auditing reforms, which included implementing a cap on nonaudit fees and enhancing the independence of audit committees. Contrary to this viewpoint, multiple studies have expressed disagreement with enforcing a total prohibition on nonaudit services, as certain services can enhance auditing quality. Similarly, other studies have contested the necessity of mandatory auditor rotation every 10 years, citing the significant additional expenses associated with this practice. Finally, further studies supported the European Union’s decision to make the joint audit voluntary, as it is related to high audit fees and low audit quality.

The limitations of this research primarily stem from the authors’ choices in selecting the database and defining the criteria for searching the studied papers.

This paper offers valuable insights into the future research prospects in the European Union’s auditing field. Hence, this analysis can be helpful for researchers and practitioners in developing this field based on future research recommendations and the identified themes.

To the best of the authors’ knowledge, this paper is the first study to systematically review the developments of the European Union auditing literature over the past decade.

This study addresses the gap in understanding text analytics within the service domain, focusing on new service development to provide insights into key research themes and trends in text analytics approaches to service development. It explores the benefits and challenges of implementing these approaches and identifies potential research opportunities for future service development. Importantly, this study offers insights to assist service providers to make data-driven decisions for developing new services and optimising existing ones.

This research introduces the hybrid thematic analysis with a systematic literature review (SLR-TA). It delves into the various aspects of text analytics in service development by analysing 124 research papers published from 2012 to 2023. This approach not only identifies key practical applications but also evaluates the benefits and difficulties of applying text analytics in this domain, thereby ensuring the reliability and validity of the findings.

The study highlights an increasing focus on text analytics within the service industry over the examined period. Using the SLR-TA approach, it identifies eight themes in previous studies and finds that “Service Quality” had the most research interest, comprising 42% of studies, while there was less emphasis on designing new services. The study categorises research into four types: Case, Concept, Tools and Implementation, with case studies comprising 68% of the total.

This study is groundbreaking in conducting a thorough and systematic analysis of a broad collection of articles. It provides a comprehensive view of text analytics approaches in the service sector, particularly in developing new services and service innovation. This study lays out distinct guidelines for future research and offers valuable insights to foster research recommendations.

Sustainability, as we all know has become such a crucial global matter that even the United Nations has not failed to take cognizance of it and has addressed the same through the formation of ‘Sustainable Development Goals’. As per an article on Global Reporting Initiative's Medium platform, it has been estimated that ‘the supply chain activities of a firm account for around 90% of its sustainability impressions’ (according to Sustainalytics' future-proofing supply chains study). Taking this view forward, sustainable supply chain management (SSCM) is one such area which has acquired substantial significance in the recent times. Studies in the area of SSCM has found an increasing attention especially in the past two decades. This paper strives to review the recent literature in SSCM to identify the recent trends in this area of research. The paper attempts to identify the contemporary and upcoming research topics and also the research gaps in the field of SSCM which could act as a potential source of further research for the academia.

This paper aims to explore the potential relationship between internal corporate social responsibility (CSR) and the decline of organised labour in countries of the global North. Given the opposing trends since the late 20th century and the widespread adherence of internationally recognised labour standards in CSR codes, standards, and reporting frameworks, questions arise about the disparity between CSR rhetoric and practice regarding the collective rights of in-house employees. The paper further explores the tendency in CSR scholarship to overlook violations of collective rights for in-house employees in the global North.

To examine whether there is an elective affinity between the rise of CSR and the decline of organised labour, the paper uses a discursive institutionalism approach, providing a meta-theoretical analysis of academic literature on internal CSR. A scoping review methodology was used to identify relevant literature and compile it into an empirical corpus for a metatheoretical analysis. The empirical corpus, consisting of 38 articles, was generated through a Google Scholar (GS) search guided by the following questions: (1) What are the dominant conceptual framings of internal CSR? (2) What are the dominant roles and practical aspects of internal CSR?

The paper identifies two key disparities in the literature: (1) between rhetoric and practice regarding the collective rights of in-house employees in the global North and (2) between the extensive CSR research on violations of collective rights of value chain workers and the limited attention to in-house employees’ collective rights. The analysis highlights two factors contributing to these disparities: the integration of internal CSR into the corporate managerial toolbox and the distinction in CSR discourse between core labour standards and workplace issues. The analysis shows that internal CSR has an elective affinity with the decline of organised labour.

While scoping reviews are often standalone studies, this paper used the methodology for its stated purpose. Limitations include the broad span of internal CSR across various academic fields and reliance solely on GS. Measures taken to enhance inclusivity were unlimited review period, refined inclusion criteria and keywords during the selection process and cross-checks of cited articles.

Considering the implications of the decline of organised labour on workers’ collective voice, poverty and the distribution gap in wealth and income, this paper suggests that for CSR to play a significant role in advancing sustainable social justice, scholars and practitioners should look at ways to reduce the disparity between rhetoric and practice regarding employees’ voice and collective rights.

The paper lays the foundation for a better understanding of the potential links between internal CSR and the decline of organised labour. It addresses a gap in the literature on the interrelations between CSR and organised labour in the global North and proposes root causes of this gap. This contribution enriches the scarce literature exploring the potential elective affinity between CSR and transformations in the global economy and labour markets since the late 1980s. Finally, the paper deepens the understanding of the implications of CSR for employees’ collective rights and voice as well as for organised labour.

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

This paper takes the manufacturing cluster supply chain as the research object and explores the evaluation and enhancement strategy of manufacturing cluster supply chain synergy. The purpose of this study was to (1) analyze the mechanism of manufacturing cluster supply chain synergy; (2) construct manufacturing cluster supply chain synergy evaluation model; (3) algorithm realization of manufacturing cluster supply chain synergy evaluation and (4) propose manufacturing cluster-based supply chain synergy enhancement strategy.

Breaking through the limitations of traditional manufacturing cluster supply chain synergy evaluation, we take horizontal synergy and vertical synergy as coupled synergy subsystems, use the complex system synergy model to explore the horizontal synergy between core enterprises and cluster enterprises and the vertical synergy of supply chain enterprises and use the coupling coordination model to construct the coupled synergy evaluation model of manufacturing cluster supply chain, which is an innovation of the evaluation perspective of previous cluster supply chain synergy and also an enrichment and supplementation of the evaluation methodology. This is not only the innovation of the evaluation perspective but also the enrichment and supplementation of the evaluation method.

Using Python software to conduct empirical analysis on the evaluation model, the research shows that the horizontal and vertical synergies of the manufacturing cluster supply chain interact with each other and jointly affect the coupling synergy. On this basis, targeted strategies are proposed to enhance the synergy of the manufacturing cluster supply chain.

This study takes manufacturers, suppliers and sellers in the three-level supply chain as the research object and does not consider the synergistic evaluation between distributors and consumers in the supply chain, which can be further explored in this direction in the future.

Advanced manufacturing clusters, as the main force of manufacturing development, and the synergistic development of supply chain are one of the important driving forces for the high-quality development of China’s manufacturing industry. As a new type of network organization coupling industrial clusters and supply chains, cluster supply chain is conducive not only to improving the competitiveness of cluster supply chains but also to upgrading cluster supply chains through horizontal synergy within the cluster and vertical synergy in the supply chain.

Research can help accelerate the transformation and upgrading of clustered supply chains in the manufacturing industry, promote high-quality development of the manufacturing industry and accelerate the rise of the global value chain position of the manufacturing industry.

(1) Innovation of research perspective. Starting from two perspectives of horizontal synergy and vertical synergy, we take a core enterprise in the cluster supply chain as the starting point, horizontally explore the main enterprises of the cluster as the research object of horizontal synergy, vertically explore the upstream and downstream enterprises of the supply chain as the research object of vertical synergy and explore the coupling synergy of cluster supply chain as two subsystems, which provides new perspectives of evaluation of the degree of synergy and synergy evaluation. (2) Innovation of research content. Nine manufacturing clusters are selected as research samples, and through data collection and model analysis, it is verified that the evaluation model and implementation algorithm designed in this paper have strong practicability, which not only provides methodological reference for the evaluation of manufacturing cluster-type supply chain synergy but also reduces the loss caused by the instability of clusters and supply chains and then provides a theoretical basis for improving the overall performance of cluster-type supply chains.

The purpose of this paper is to actively calibrate power density to match the application requirements with as small an actuator as possible. So, this paper introduces shape memory alloy to design variable stiffness elements. Meanwhile, the purpose of this paper is also to solve the problem of not being able to install sensors on shape memory alloy due to volume limitations.

This paper introduces the design, modeling and control process for a variable stiffness passive ankle exoskeleton, adjusting joint stiffness using shape memory alloy (SMA). This innovative exoskeleton aids the human ankle by adapting the precompression of elastic components by SMA, thereby adjusting the ankle exoskeleton’s integral stiffness. At the same time, this paper constructs a mathematical model of SMA to achieve a dynamic stiffness adjustment function.

Using SMA as the driving force for stiffness modification in passive exoskeletons introduces several distinct advantages, inclusive of high energy density, programmability, rapid response time and simplified structural design. In the course of experimental validation, this ankle exoskeleton, endowed with variable stiffness, proficiently executed actions like squatting and walking and it can effectively increase the joint stiffness by 0.2 Nm/Deg.

The contribution of this paper is to introduce SMA to adjust the stiffness to actively calibrate power density to match the application requirements. At the same time, this paper constructs a mathematical model of SMA to achieve a dynamic stiffness adjustment function.

Food quality and safety issues have always been imperative topics discussed by people. The anti-tampering of blockchain technology and the transparency of information make it possible to improve food traceability and safety quality. How to effectively apply blockchain traceability technology to food safety has great research significance for improving food safety and consumer quality trust.

The paper aims to analyze the differences in product quality levels and market participants’ profits before and after the use of blockchain-driven traceability technology in the food agricultural product supply chain (SC) in the dynamic game frameworks of supplier-led and retailer-led modes, respectively, and explores the willingness, social welfare and consumer surplus of each member of the agricultural product SC to participate in the blockchain. Besides, We investigate the SC performance improvement with the mechanism of central centralized decision-making and revenue-sharing contract, compared to the SC performance in dynamic games.

The results are obtained as follow: The adoption of blockchain traceability technology can help improve the quality of food agricultural products, consumer surplus and social welfare, but the application and popularization of technology is hindered by traceability technology installment costs. Compared with the supplier leadership model, retailer-led food quality level, customer surplus and social welfare are higher.

How to effectively apply blockchain traceability technology to food safety has great research significance for improving food safety and consumer quality trust.

Food quality and safety issues have always been hot topics discussed by people. The anti-tampering of blockchain technology and the transparency of information make it possible to improve food traceability and safety quality.

The research results enrich the theories related to food safety and quality, and provide a valuable reference for food enterprises involved in the decision-making exploration of blockchain technology.

Based on the characteristics of blockchain technology, the demand function is adjusted and the product loss risk of channel members is transferred through a Stackelberg game SC composed of agricultural products suppliers and retailers.

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  We introduce two features of blockchain: quality trust and product information tracking.

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  The willingness of each member of the supply chain to use blockchain for product traceability was explored.

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  The overall traceability effect of the retailer-led blockchain is better than that of the manufacturer-led blockchain.

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  The cost of blockchain technology is a barrier to its adoption.

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  Blockchain brings higher consumer surplus and social welfare.

We introduce two features of blockchain: quality trust and product information tracking.

The willingness of each member of the supply chain to use blockchain for product traceability was explored.

The overall traceability effect of the retailer-led blockchain is better than that of the manufacturer-led blockchain.

The cost of blockchain technology is a barrier to its adoption.

Blockchain brings higher consumer surplus and social welfare.