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This paper aims to give broad insights into what components can significantly influence the adoption of Metaverse from the perspective of internal auditors and their firms in Indonesia.

This research used primary data from questionnaires. Relying on the empirical view of 202 internal auditors in Indonesia, this research’s framework is executed using structural equation model. Company’s intention in adopting the Metaverse technology intervenes in the influence of perception of external control and usefulness on the internal auditor’s intention to adopt that technology.

The perception of external control and perceived usefulness of Metaverse significantly influenced the adoption intention of Metaverse by internal auditors and their firms in Indonesia. This paper is helpful for practitioners who would like to know what factors are needed to make the internal auditors in Indonesia able to adopt Metaverse.

Results might be varied from country to country as each country has different technology development. Therefore, upcoming research can compare similar studies in another country. This paper can contribute to further empirical development for the theory of acceptance model of the third version. Many researchers use the theory to study advanced technology adoption intention.

The paper is also essential for future research and could enhance companies' knowledge about staying updated in the market with the advanced technology that keeps developing.

This paper contributes to an integrated view of the intention of internal auditors and firms in Indonesia to adopt Metaverse. To the best of the authors’ knowledge, this topic is relatively new in Indonesia.

The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and autonomous professional public work setting – the judicial system.

The analysis of the tasks is based on a categorization of general performance measurement motives (control-motivate-learn) and main stakeholder levels (society-organization-professionals). The analysis is exploratory and conducted as an empirical content analysis on materials and reports produced in two performance improvement projects conducted in European justice organizations.

The identified main tasks in the different categories are related to managing resources, controlling performance deviations, and encouraging improvement and development of performance. Based on the results, key improvement areas connected to output measurement in professional public organizations are connected to the improvement of objectivity and fairness in budgeting and work allocation practices, improvement of output measures' versatility and informativeness to highlight motivational and learning purposes, improvement of professional self-management in setting output targets and producing outputs, as well as improvement of organizational learning from the output measurement.

The paper presents empirically founded practical examples of challenges and improvement opportunities related to the tasks of output measurement in professional public organization.

This paper fulfils an identified need to study how general performance management motives realize as concrete tasks of output measurement in justice organizations.

The primary purpose of this paper is to identify the so-called core authors and their publications according to pre-defined criteria and thereby direct the users to the fastest and easiest way to get a picture of the otherwise pervasive field of bankruptcy prediction models. The authors aim to present state-of-the-art bankruptcy prediction models assembled by the field's core authors and critically examine the approaches and methods adopted.

The authors conducted a literature search in November 2022 through scientific databases Scopus, ScienceDirect and the Web of Science, focussing on a publication period from 2010 to 2022. The database search query was formulated as “Bankruptcy Prediction” and “Model or Tool”. However, the authors intentionally did not specify any model or tool to make the search non-discriminatory. The authors reviewed over 7,300 articles.

This paper has addressed the research questions: (1) What are the most important publications of the core authors in terms of the target country, size of the sample, sector of the economy and specialization in SME? (2) What are the most used methods for deriving or adjusting models appearing in the articles of the core authors? (3) To what extent do the core authors include accounting-based variables, non-financial or macroeconomic indicators, in their prediction models? Despite the advantages of new-age methods, based on the information in the articles analyzed, it can be deduced that conventional methods will continue to be beneficial, mainly due to the higher degree of ease of use and the transferability of the derived model.

The authors identify several gaps in the literature which this research does not address but could be the focus of future research.

The authors provide practitioners and academics with an extract from a wide range of studies, available in scientific databases, on bankruptcy prediction models or tools, resulting in a large number of records being reviewed. This research will interest shareholders, corporations, and financial institutions interested in models of financial distress prediction or bankruptcy prediction to help identify troubled firms in the early stages of distress.

Bankruptcy is a major concern for society in general, especially in today's economic environment. Therefore, being able to predict possible business failure at an early stage will give an organization time to address the issue and maybe avoid bankruptcy.

To the authors' knowledge, this is the first paper to identify the core authors in the bankruptcy prediction model and methods field. The primary value of the study is the current overview and analysis of the theoretical and practical development of knowledge in this field in the form of the construction of new models using classical or new-age methods. Also, the paper adds value by critically examining existing models and their modifications, including a discussion of the benefits of non-accounting variables usage.

This paper offers a definition of the core of information science, which encompasses most research in the field. The definition provides a unique identity for information science and positions it in the disciplinary universe.

After motivating the objective, a definition of the core and an explanation of its key aspects are provided. The definition is related to other definitions of information science before controversial discourse aspects are briefly addressed: discipline vs. field, science vs. humanities, library vs. information science and application vs. theory. Interdisciplinarity as an often-assumed foundation of information science is challenged.

Information science is concerned with how information is manifested across space and time. Information is manifested to facilitate and support the representation, access, documentation and preservation of ideas, activities, or practices, and to enable different types of interactions. Research and professional practice encompass the infrastructures – institutions and technology –and phenomena and practices around manifested information across space and time as its core contribution to the scholarly landscape. Information science collaborates with other disciplines to work on complex information problems that need multi- and interdisciplinary approaches to address them.

The paper argues that new information problems may change the core of the field, but throughout its existence, the discipline has remained quite stable in its central focus, yet proved to be highly adaptive to the tremendous changes in the forms, practices, institutions and technologies around and for manifested information.

Business excellence relies heavily upon sustainable innovation. Still, sustainable innovation is an emerging concept in business practices and has yet to reach a common perception among small- and medium-sized enterprises (SMEs). This study aims to address sustainable innovation in SMEs and the factors driving sustainable innovation development.

An exploratory study was conducted to gain insight into the emerging concept of sustainable innovation in the SMEs’ context. Empirical evidence was collected from five case studies. Twenty-five interviews were conducted.

This study findings show that SMEs have different ways of understanding sustainable innovation, resulting in different approaches to integrate sustainable innovation into their business. In SMEs, sustainable innovation may not be a fixed concept due to its ambiguous boundaries and various ways of understanding. External and internal factors are driving SMEs’ sustainable innovation. It depends mainly on organizational culture and the capabilities of SMEs and their members in terms of cooperation and integration in work teams, conditions to achieve consensus, articulation of activities, coherence and commitment to the firms’ objectives. These factors collide and enhance each other and positively impact SMEs’ sustainable innovation.

The scientific relevance of this study lies in the integration of sustainable innovation research in the context of SMEs. There has been limited exploration of how SMEs perceive and engage in sustainable innovation and the factors that drive sustainable innovation development outside of large firms. This study empirically explored the concept of sustainable innovation in the context of SMEs to understand underlying factors related to sustainable innovation.

Educational institutions are investing heavily in the internationalization of their campuses to attract global talent. Yet, highly skilled immigrants face persistent labor market challenges. We investigate how immigrant academics experience and mitigate their double precarity (migrant and academic) as they seek employment in higher education in Canada.

We take a phenomenological approach and draw on reflective interviews with nine immigrant academics, encouraging participants to elaborate on symbols and metaphors to describe their experiences.

We found that immigrant academics constitute a unique highly skilled precariat: a group of professionals with strong professional identities and attachments who face the dilemma of securing highly precarious employment (temporary, part-time and insecure) in a new academic environment or forgoing their professional attachment to seek stable employment in an alternate occupational sector. Long-term, stable and commensurate employment in Canadian higher education is out of reach due to credentialism. Those who stay the course risk deepening their precarity through multiple temporary engagements. Purposeful deskilling toward more stable employment that is disconnected from their previous educational and career accomplishments is a costly alternative in a situation of limited information and high uncertainty.

We bring into the conversation discussions of migrant precarity and academic precarity and draw on immigrant academics’ unique experiences and strategies to understand how this double precarization shapes their professional identities, mobility and work integration in Canadian higher education.

As Czech export is widely considered the key to the economic development of Czechia, this chapter explores the relationship between microeconomic profitability among companies in selected TOP10 export industries and the macroeconomic development of the export itself. An investigation was carried out to compare the differences caused by the COVID-19 pandemic. In addition, the comparison is developed according to the size and concentration of ownership among exporting companies. Annual data are obtained from the Bureau van Dijk Orbis database to analyse profitability among 4,283 companies in 10 NACE industries from 2012 to 2021. We have obtained encouraging results, demonstrating that not only those less profitable companies affected export development. However, in general, our results emphasise the importance of those less profitable medium-sized companies for Czech export, within the manufacture of machinery and equipment, and the manufacture of motor vehicles in particular.

This article provides the first empirical study on the effects of the COVID-19 pandemic on sustainability reporting in US financial institutions using institutional, stakeholder and legitimacy theories.

The study used the independent sample t-test and Mann–Whitney U test throughout as well as OLS, random effects, fixed effects and heteroskedasticity corrected model to test the impact of the COVID-19 pandemic on sustainability reporting in the US financial sector. A sample from all listed US financial firms was used after controlling for both the Refinitiv Eikon sector classification and the NAICS sector classification.

Using U Mann–Whitney test and independent sample t-test the study revealed that the average ESG score for the pre-COVID19 period is 53% compared with 62.3% for the COVID-19 period, indicating that the sustainability reporting during COVID-19 is much higher compared with the pre-pandemic period. The findings of regression analysis also confirm that the US financial companies increased their sustainability reporting during the COVID-19 pandemic.

This study is an early attempt to look at how the COVID-19 epidemic has affected financial reporting procedures, although it is focused only on one area and other entity-related factors like stock market implications, company governance, internal audit practice, etc could have been considered.

This research offers useful recommendations for policymakers to create standards for regulators on the significance of raising sustainability awareness. The findings are crucial for accounting regulators as they work to implement COVID-19 and enforce required integrated reporting rules and regulations.

The study provides the first empirical evidence on the impact of the COVID-19 pandemic on sustainability reporting, by examining how US financial institutions approach the topic of sustainability during the COVID-19 pandemic and assessing the pandemic's current consequences on sustainability.

This study aimed to assess the influence of the community-based campaign on weight loss and healthy lifestyle adoption among Bahrain's adult population.

A cross -sectional self-reported online questionnaire completed in February 2021. The survey evaluated the impact of the community-based campaign health program which includes (exercise, diet plan and psychological eating behavior) weight reduction using social media platforms. The authors employed data from young and middle-aged healthy adults (n = 842) between the ages of 18-55 years, of both sexes. The intervention group (n = 842) was made up of the supporters of the voluntary community initiative called Obesity does not Suit Me (n = 194), and the control group (n = 648) was made up of non-followers of the campaign.

The study showed a statistically significant difference among the followers of the community-based campaign health program in the following parameters: 3.90-4.23 kg less, 1.46-1.59 difference in BMI and 0.05-0.06 WHR. All changes were of low effect size.

Diet and exercise had significant impact on weight, BMI and WHR among the followers of the community campaign. However, more research is required for sponsorship to increase the motivation and rewards for the community campaign.