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This review article advocates for a holistic approach to interpreting and addressing urban poverty through the proposal of “poverty-free urbanism” (PFU). By introducing PFU as a holistic approach to measuring poverty from a deprivation perspective, this article confronts the multifaceted challenges of urban poverty, transcending mere material limitations.

Through an exhaustive qualitative literature review and content analysis, the study identifies six qualitative normative factors: availability, productivity, innovativeness, diversity, fairness, and well-being.

While promising, the applicability and effectiveness of PFU across diverse urban contexts necessitate further refinement and empirical validation. Future research endeavors should prioritize clarifying the concept of PFU, exploring its practical implementation in varied urban settings, and offering actionable recommendations for fostering inclusive and equitable urban development.

These factors, rooted in critical processes such as ensuring essential services, promoting entrepreneurial activities, fostering bottom-up community development, facilitating dynamic typo-morphological transformations, addressing social exclusion and inequality, and promoting healthy communities, offer a holistic approach for policymakers and practitioners in devising sustainable poverty alleviation strategies.

This study examines the impact of social media investor sentiment on the stock market performance through qualitative and quantitative proxies.

The authors use a sample of daily stock performance related to S&P 500 Index for the period from December 18, 2017, to December 18, 2018. The social media investor sentiment was assessed through qualitative and quantitative proxies. For qualitative proxies, the study relies on three social media resources”: Twitter, Trump Twitter account and StockTwits. The authors proposed 3 methods to reflect investor sentiment. For quantitative proxies, the number of daily messages published from Trump Twitter account and StockTwits is considered as a signal of investor sentiment. For regression model, the study adopts the autoregressive distributed lagged to determine the relationships between the nonstationary series.

Empirical findings provide evidence that quantitative measures of investor sentiment have significant effects on S&P’500 performances. The authors find that Trump's tweets should be interpreted with caution. The results also show that the number of Trump's tweets on t−1 day have a positive effect on performance on day t.

Social media sentiment contains information for predicting stock returns and transaction activity. Since, the arrival of new information in capital markets triggers investor sentiment on social media.

This study investigates the investors’ sentiment through social media and explores quantitative and qualitative measures. The amount of information on social media reflects more the investor sentiment than content analysis measures.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-12-2022-0818

This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based authoritative guidance and early adoption of Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48) have on the PIs disclosed.

Using a content analysis index derived from accounting standards and guidance, we conduct a longitudinal assessment of the 2016 and 2019 statements of service performance published by 22 NZ HEIs.

The PIs reported extend beyond the service performance elements proposed by standard-setters. Despite few indicators on intermediate and broader outcomes, the measures disclosed by HEIs are reflective of their role in the NZ economy and the national Tertiary Education Strategy. The results show that principles-based authoritative guidance and early adoption of PBE FRS 48 influence the focus and type of measures disclosed, while there is no evidence of improvements in the reporting of impacts, outcomes and information useful for performance evaluation.

This paper provides timely insights for standard-setters and regulators on the influence principles-based accounting standards and guidance have on non-financial reporting practices.

This study contributes to the scant literature on HEIs’ service performance reporting. It presents a model for conceptualising HEIs’ PIs that can be used as a basis for future research on non-financial reporting. It also reflects on the tension between accountability and “accountingisation”, suggesting that, although the PIs reported support formal accountability, they do not communicate whether HEIs’ activities and outputs meet their social purpose.

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

The advent of Internet of Things, cloud computing and advanced computing has endowed smart manufacturing environments with resilience, reconfigurability and intelligence, resulting in the emergence of novel capabilities. These capabilities have significantly reshaped the manufacturing ecosystem, enabling it to effectively navigate uncertainties. The purpose of this study is to assess the operational transformations resulting from the implementation of smart manufacturing, which distinguish it from conventional systems.

A list of qualitative and quantitative smart manufacturing performance metrics (SMPMs) are initially suggested and categorized into strategic, tactical and operational levels. The SMPMs resemble the capabilities of smart manufacturing systems to manage disruptions due to uncertainties. Then, industry and academia experts validate the SMPMs through the utilization of the Delphi method, enabling the ranking of the SMPMs.

The proposition of the SMPMs serves as a metric to assess the digital transformation capabilities of smart manufacturing systems. In addition, the ranking of the proposed SMPMs shows a degree of relevance of the measures in smart manufacturing deployment and managing the disruptions caused due to the COVID-19 pandemic

The findings benefit managers, consultants, policymakers and researchers in making appropriate decisions for deploying and operationalizing smart manufacturing systems by focusing on critical SMPMs.

The research provides a metric to assess the operational transformations during the deployment of smart manufacturing systems. Also, it states the role of the metric in managing the potential disruptions that can alter the performance of the business due to the COVID-19 pandemic.

This study aims to investigate the impact of human resource investment in internal controls (hereinafter, IC personnel) on managers’ goodwill impairment decisions.

The authors use the ratio of IC personnel to the number of employees in the firm and the average work experience of IC personnel as quantitative and qualitative measures for IC personnel, respectively.

The authors find that the relationship between the likelihood of impairment and the expected impairment is not associated with the ratio of IC personnel. However, the average experience of IC personnel increases the likelihood that a company will record an impairment when there are market and financial indicators of impairment. The findings suggest that the effectiveness of IC is determined by practical proficiency rather than size. Furthermore, our analyses demonstrate that the greater the experience of the IC personnel in the accounting/finance or IT departments, the more likely the manager will record an expected impairment. Overall, our findings emphasize the importance of IC personnel expertise to enhance the effectiveness of IC for financial reporting.

Using unique data available only in Korea, to the best of the authors’ knowledge, this is the first study to show the effect of human resource investment in IC on goodwill impairment.

Suicide and suicide-related incidents have increased within women’s prisons in the UK. This paper aims to synthesise the findings of qualitative literature, to gain a deeper understanding of the how women and staff in English prisons experience and explain the causes of their suicidal behaviours.

A systematic search of five electronic databases, namely, MEDLINE, APA Psychological Information Database (Psycinfo), Cumulative Index to Nursing and Allied Health Literature (with full text – CINAHL), Psychology and Behavioural Sciences Collection and APA PsycArticles, was completed in January 2023. This study’s search strategy returned 1,714 articles, 7 of which were included for review. To identify relevant themes within the data, Thomas and Harden’s (2008) framework was applied. Quality appraisal was conducted by using Joanna Briggs’ Institute Checklist for Qualitative Research (Joanna Briggs Institute, 2021).

Four themes were determined, which describe the causes of suicidal behaviours in women’s prisons in England; mental health and trauma, lack of support from services and staff, contact with family and self-harm as a coping strategy. Important sub-themes were also identified including the prison environment and poor relationships with staff.

Further qualitative research is needed, however, the findings suggest greater support is required to aid positive mental health, including the provision of trauma informed coping strategies and improved staff training.

To the best of the authors knowledge, this is the first systematic review conducted on the factors contributing to women’s suicide in English prisons using qualitative literature.

This paper studies the factors affecting digital transformation in accounting of small and medium enterprises (SMEs) and then influencing accounting information quality.

The research model includes seven independent variables, namely organizational culture, competitive pressure, employee's awareness, readiness of the information technology systems, organization's mindfulness, alignment of the organization’s strategy and top management support, which affect digital transformation in accounting. Besides, the research model proposed to examine the relationship between digital transformation in accounting and accounting information quality. The paper uses a survey (with 253 respondents) and applies exploratory factor and regression analysis to examine Vietnamese SMEs.

This paper aims to examine the antecedents of the digital transformation in accounting and its positive impact on the accounting information quality. The research results highlight three factors: the organization's mindfulness, alignment of the organization’s strategy and top management support. In the SMEs, top management may be the one, so the top management in SMEs has a strong influence on the digital transformation in accounting.

There are small sample sizes and not yet guaranteed to cover all business areas of Vietnamese SMEs. Control variables will be added to the research model to evaluate, such as firm size, operation time, sex of top management and age of top management.

The results of this paper provide practical insights into the digital transformation in accounting for business managers, researchers and other stakeholders. Vietnamese SMEs should communicate and educate employees and spend resources to improve the information technology system. It helps to improve the financial accounting quality for SMEs.

To the best of the authors’ knowledge, this study is the first to examine factors affecting digital transformation in accounting and the relationship between digital transformation in accounting and the financial accounting quality of SMEs in Vietnam.

Traditionally, life cycle assessment (LCA) has focused on environmental aspects, but integrating social aspects in LCA has gained traction among scholars and practitioners. This study aims to review key social life cycle assessment (SLCA) themes, namely, drivers and barriers of SLCA implementation, methodology and measurement metrics, classification of initiatives to improve SLCA and customer perspectives in SLCA.

A total of 148 scientific papers extracted from the Web of Science database were used and analyzed using bibliometric and content analysis.

The findings suggest that the existing research ignores several aspects of SCLA, which impedes positive growth in topical scholarship, and the study proposes a classification of SLCA research paths to enrich future research. This study contributes positively to SLCA by further developing this area, and as such, this research is a primer to gain deeper knowledge about the state-of-the-art in SLCA as well as to foresee its future scope and challenges.

The study provides an up-to-date review of extant research pertaining to SLCA.