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In recent years, the robotic process automation (RPA) technology has increasingly been used to automate business processes. While a lot of research has been published on the potential and benefits of the technology, only a few studies have conducted research on challenges related to RPA adoption. Hence, this study aims to identify and discuss challenges related to RPA implementation projects.

Following an inductive methodology, interviews have been conducted with consultants who were involved in multiple RPA implementation projects. Hence, their extensive experience and views contribute to a detailed and in-depth understanding of the phenomena under research.

The results suggest that there are various process-related, technical, resource-related, psychological and coordinative challenges that must be considered when conducting an RPA implementation project.

This paper contributes to knowledge by presenting a new typology of challenges, as well as providing an in-depth discussion of the individual challenges that organizations face.

Women entrepreneurs face several challenges in creating and running ventures, especially in emerging and developing countries. In this sense, by aiming to generate inputs capable of helping overcome them, this study aims to categorize the policy, managerial and practical implications of articles whose empirical research was in one or more of the 155 emerging and developing countries. Further, although scholars have addressed female entrepreneurship in developed economies, there is scant literature in the context explored here. This article provides suggestions for new studies, helping academics fill gaps in the literature.

This article adopts a systematic literature review approach, performing content analysis and bibliometric description for the sample. The study comprises 77 articles selected from the Scopus and Web of Science databases.

Research concentrates on Asian countries, with lower incidences in Latin America and Africa. The policy implications focus mainly on the executive rather than legislative spheres. The practical implications focus mainly on entrepreneurial development agencies and women entrepreneurs. Among the suggestions for novel studies, those focusing on methodological choices and female enterprises stand out.

This paper maps and categorizes the policy, managerial and practical implications, helping to raise governments’, policymakers’ and practitioners’ awareness of the preferred strategies to overcome the challenges of female entrepreneurship.

This paper emphasizes reflections of mutual interest to researchers, policymakers and practitioners, filling gaps in studies that prioritize an academic audience. Regarding the academic audience, this paper contributes to innovatively categorizing suggestions for future research and building an extensive research agenda capable of guiding research in this area.

This paper documents the Government Accounting Standards Board (GASB) 34 literature, primarily in the areas of (1) accountability and improved reporting, (2) government-wide financial statements and accrual accounting and (3) infrastructure asset capitalization and the modified approach. The paper also evaluates the state of the research, recognizes implications for practice and standard setting, identifies knowledge gaps and proposes avenues for future research.

The authors identified the articles in this narrative review by searching Google Scholar and EBSCO for the years 2000 through 2023, using the keywords GASB 34, government-wide financial statements, government fund statements, infrastructure assets and modified approach.

This review finds that GASB 34 requirements improved accountability and reporting, but GASB can still make improvements. The addition of the MD&A section requirement improved readability but placed a burden on preparers. Analysis of government-wide statement research indicates that the accrual-based Statement of Net Assets provides value in credit decisions, while the accrual-based Statement of Activities does not. The research on infrastructure accounting requirements shows limited adoption of the modified approach and some comparability issues with choices involving capitalization thresholds, baselines and asset management systems (AMSs). Based on this review, the authors also present suggestions to further this line of research.

To the best of the authors’ knowledge, this is the first article that reviews over 20 years of GASB 34 related literature. The review and suggestions for future research are timely as GASB is in the process of reexamining some of GASB 34's requirements.

Recognizing novel entrepreneurial opportunities arising from a crisis is of paramount importance for firms. Hence, understanding the pivotal factors that facilitate firms in this endeavor holds significant value. This study delves into such factors within a representative empirical context impacted by a crisis, drawing insights from existing literature on opportunity recognition during such tumultuous periods.

The authors conducted a qualitative inspection of 14 Italian firms during the COVID-19 pandemic crisis. The authors collected a rich body of multi-source qualitative data, including 34 interviews (with senior managers and entrepreneurs) and secondary data (press releases, videos, web interviews, newspapers, reports and academic articles) in two phases (March–August 2020 and September–December 2020).

The results suggest the existence of a process model of opportunity recognition during crises based on five entrepreneurial influencing factors (entrepreneurial knowledge, entrepreneurial alertness, entrepreneurial proclivity, entrepreneurial personality and entrepreneurial purpose).

Various scholars have highlighted that, in times of crises, it is not easy and indeed very challenging for entrepreneurs to identify novel entrepreneurial opportunities. However, recent research has shown that crises can also positively impact entrepreneurs and their capacity to identify new entrepreneurial opportunities. Given these findings, not much research has analyzed the process by which entrepreneurs identify novel entrepreneurial opportunities during crises. This study shows that some entrepreneurial influencing factors are very important to identify new entrepreneurial opportunities during crises.

The mental healthcare is experiencing an ever-growing surge in understanding the consumer (e.g., patient) engagement paradox, aiming to vouch for the quality of care. Despite this surge, scant attention has been given in academia to conceptualize and empirically investigate this particular aspect. Thus, drawing on the Stimulus-Organism-Response (S-O-R) paradigm, the study explores how patients engage with healthcare service providers and how they perceive the quality of the healthcare services.

Data were collected from 279 respondents, and the derived conceptual model was tested by using Smart PLS 3.2.7 and PROCESS. To complement the findings of partial least squares (PLS)-based structural equation modeling (SEM), the present study also applied fuzzy set qualitative comparative analysis (fsQCA) to identify the necessary and sufficient conditions to explore substitute conjunctive paths that emerge.

Findings show that patients’ perceived intimacy (PI), cohesion and privacy enhance the quality of mental healthcare service providers. The results also suggest that patients’ PI, cohesion and privacy have indirect effects on the perceived quality of care (PQC) by the service providers through consumer engagement. The fsQCA results derive that the relationship among conditions leading to patients’ perception of the quality of care in regard to mental healthcare service providers is complex and is best reflected as multiple and conjectural causation configurations.

The findings from this research contribute to the advancement of studies on patients’ experiences by empirically examining the unique dynamics of interaction between consumers (patients) and mental healthcare service providers, thereby enriching both the literature on social interactions and the understanding of the consumer–provider relationship.

The results of this study provide practical implications for mental healthcare service providers on how to combine the study variables to enhance the quality of care and satisfy more patients.

A significant research gap has ascertained the inter-relationship between PI, cohesion, privacy, engagement and PQC from the perspective of mental healthcare service providers. This research is one of the primary studies from a managerial and methodological standpoint. The study contributes by combining symmetric and asymmetric statistical tools in service marketing and healthcare research. Furthermore, the application of fsQCA helps to understand the interactions that might not be immediately obvious through traditional symmetric methods.