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This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities.

The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer-assisted textual analysis. Finally, the authors explore the data using principal component analysis and qualitative comparative analysis.

This study demonstrates that switching from cash to accrual accounting provokes immediate changes in communication patterns. It confirms the significant reduction of readability and increase in visual forms after accruals accounting adoption. The results indicate that smaller universities especially put effort into increasing intelligibility while implementing a more complex accounting system. This study also finds a relation between the change in readability and the change in visual forms that are complementary, with the exception of several very large universities.

The findings underline the possibility of neutralising the adverse effects of accounting reform associated with its complexity and difficulties in understanding by the use of visual forms and attention to the document’s readability.

This paper adds a new dimension to the study of public sector accounting from the external stakeholder perspective. It provides further insight into the link between accrual accounting adoption and readability, together with the use of visual forms by universities.

This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management and the dependent variable of readability of financial statements.

The study panel data regression analysis involved 36 Kenyan-listed companies from 2016 to 2020.

Key findings were that increased board diversity was found to significantly improve the readability of financial statements. Discretionary earnings management was found to significantly reduce the readability of financial statements. Sustainability reporting was found to significantly increase the readability of financial statements, and it moderated the relationship between board diversity, earnings management and financial statements readability in Kenya.

The study sample of 36 non-financial listed in the Nairobi Securities Exchange was very small and was affected by the problem of thin trading; hence, caution should be adopted when interpreting the findings.

The Capital Markets Authorities (CMA) as a policymaker should enforce sustainability reporting by Kenyan listed firms as there is evidence that the reporting enhances the readability of financial statements. The Institute of Certified Public Accountants as a policymaker should closely monitor the published financial statements of firms for earnings management and punish the perpetrators, as there is empirical evidence that the practice reduces the readability of financial statements.

Sustainability reporting is successful as a moderating variable between readability of financial statements and determinants of readability of financial statements.

This study contributes to knowledge by studying sustainability reporting as a moderating variable between the independent variables of board diversity and earnings management and the dependent variable of readability of financial statements and measured sustainability reporting using a dummy variable for the period before and after the enactment and release of CMA code of 2016 on corporate governance that required sustainability reporting by Kenyan listed companies.

This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research.

This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature.

The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research.

The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area.

This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups.

To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.

Online reviewers' identity information is an essential cue by which consumers judge reviews on ecommerce platforms. However, few studies have explored how prior anonymous reviews and focal reviews affect reviewers' preference for anonymity. The purpose of this paper is to investigate why reviewers seek anonymity in terms of prior anonymous reviews and focal reviews.

Based on restaurant reviews collected from meituan.com, one of the largest group-buying ecommerce platforms in China, this study employed logistic regression to examine how prior anonymous reviews and focal reviews are associated with reviewers' preference for anonymity.

Results show that the volume and sequence of prior anonymous review are positively associated with the likelihood of reviewers' preference for anonymity, whereas focal review valence is negatively correlated with this preference. Focal review length is positively correlated with reviewers' preference for anonymity but negatively moderates the roles of review valence and prior anonymous reviews on this preference.

This study expands the information disclosure literature by exploring determinants of user identity disclosure from a reviewer perspective. This research also offers a methodological contribution by employing a more accurate measure to calculate reviewers' preference for anonymity, enhancing the empirical results. Lastly, this work supplements the online review literature on how prior anonymous reviews and focal reviews are associated with reviewers' identity disclosure.

The purpose of this study is to identify the level of quality of work life (QWL) of employees working in the Garment industries using a validated scale.

Survey methods were used for this study. A questionnaire was designed to collect the data and information, and it is validated through exploratory factor analysis, confirmatory factor analysis.

The majority of employees are not satisfied with the present status of QWL in garment units. Followings are the predominant components, which influence the QWL of employees compensation and rewards; job security; grievance handling; work environment; training and development; job nature; satisfaction in job; facilities and relation and cooperation.

The study was conducted in 133 garment industries where sample responses were obtained from 851 workers working in Indian Garment industries. In the competitive business environment, retaining a talented workforce is one of the big challenges to the organization. An unsatisfied employee is the first enemy of the organization, it is the prime task of the employers to keep the workforce at a satisfying level, otherwise, it will lead to employee turnover, performance and productivity. This paper helps to identify and quantify the components of the quality of work-life of employees if employers address these components job satisfaction level of employees will increase; therefore, our results will help the HR managers and policymakers to take appropriate decisions to enhance QWL.

Evidence-based practice is a professional standard for occupational therapists, but limited time, resources and knowledge challenge its implementation. This study aims to identify what free evidence summary sources (FESS) can be found through a simple online search, related to child/youth interventions surrounding cerebral palsy (CP), autism spectrum disorder (ASD), developmental coordination disorder (DCD), mental health or attention-deficit/hyperactivity disorder (MH/ADHD). Evidence summaries share research in concise, time-efficient manners.

An internet-based scoping review was conducted between February 2022 and July 2022, using Google, and known evidence summary producers. Evidence summaries meeting the inclusion criteria were located and catalogued. Type of agency, target audiences, purpose and distribution of evidence summaries related to diagnosis were identified for each FESS.

Ten FESS were found, which produced 113 intervention-focused evidence summaries within the past 10 years. These FESS were aimed at a variety of target audiences: service providers, service users, parents/families, researchers and commissioners, and were produced primarily by non-profit/charity organisations (6 of 10) who were trying to fill a gap in evidence. Forty-eight evidence summaries were related to ASD, 34 to CP, 29 to MH/ADHD and two to DCD.

A catalogue of FESS that exist online was produced, to support evidence-based practice for paediatric occupational therapists with limited resources, and may support improved health promotion and informed decision-making for service users. No consistent framework for FESS evidence summaries exists at this time.

This study aims to conceptualize, rethink and systematize methods used for measurement and evaluation (M&E) corporate communication.

The reflection is based on 462 key English-language books and papers devoted to M&E in the fields of corporate communication and public relations from the 1970th to 2023. Keywords in the titles and abstracts found the necessary materials. A critical analysis of the central concepts, models and methods described in the literature was conducted. As a result, a new model that unifies and structures the M&E toolkit is proposed for discussion.

Despite the significant contribution to developing a wide range of M&E models, they are still not perfect and universal. In addition, this system of approaches is continuously self-evolving and changing under the influence of digital innovations, so it requires steady rethinking and updating. On the other hand, most previous studies focused on communication management processes, losing focus on communication aspects. This led to the need for an alternative view based on proven theories to fill this gap. The proposed model combines quantitative and qualitative M&E methods for the five main components of corporate communication (communicator, audience, content, channels and result), covering a wide range of tools, from statistical and sociological research to big data analysis and neuro research.

This work contributes to developing the M&E theory of corporate communication, systematizing existing methods and opening new research perspectives. From a practical point of view, companies can use the presented approach for a more accurate and objective internal evaluation of the main components of corporate communication.

Material extrusion-based additive manufacturing is a prominent manufacturing technique to fabricate complex geometrical three-dimensional (3D) parts. Despite the indisputable advantages of material extrusion-based technique, the poor surface and subsurface integrity hinder the industrial application of this technology. The purpose of this study is introducing the hot air jet treatment (HAJ) technique for surface treatment of additive manufactured parts.

In the presented research, novel theoretical formulation and finite element models are developed to study and model the polishing mechanism of printed parts surface through the HAJ technique. The model correlates reflow material volume, layer width and layer height. The reflow material volume is a function of treatment temperature, treatment velocity and HAJ velocity. The values of reflow material volume are obtained through the finite element modeling model due to the complexity of the interactions between thermal and mechanical phenomena. The theoretical model presumptions are validated through experiments, and the results show that the treatment parameters have a significant impact on the surface characteristics, hardness and dimensional variations of the treated surface.

The results demonstrate that the average value of error between the calculated theoretical results and experimental results is 14.3%. Meanwhile, the 3D plots of Ra and Rq revealed that the maximum values of Ra and Rq reduction percentages at 255°C, 270°C, 285°C and 300°C treatment temperatures are (35.9%, 33.9%), (77.6%,76.4%), (94%, 93.8%) and (85.1%, 84%), respectively. The scanning electron microscope results illustrate three different treatment zones and the treatment-induced and manufacturing-induced entrapped air relief phenomenon. The measured results of hardness variation percentages and dimensional deviation percentages at different regimes are (8.33%, 0.19%), (10.55%, 0.31%) and (−0.27%, 0.34%), respectively.

While some studies have investigated the effect of the HAJ process on the structural integrity of manufactured items, there is a dearth of research on the underlying treatment mechanism, the integrity of the treated surface and the subsurface characteristics of the treated surface.

This paper examines and empirically validates the artificial intelligence-enabled human resource management (AI-enabled HRM) dimensions and sustainable organisational performance (SOP) relationship. It also examines the mediation and moderation of employee engagement (EE) and fusion skills (FS).

The indirect effects of AI-enabled HRM dimensions on SOP were found using structural equation modelling (SEM), bootstrapping and FS’s moderation effect by AMOS 22.

Results showed that AI-enabled HRM dimensions indirectly affected SOP through EE as a full and partial mediator with no moderation effects of FS.

This is the first study to link AI-enabled HRM dimensions, EE and SOP and determine how FS moderates EE and SOP.

This study aims to comparatively measure the impact factors of financial inclusion and their spillover effects for Belt and Road countries using panel data from 57 countries in 2011, 2014, 2017 and 2021 and relevant indicators from three dimensions: availability, usage and quality to construct a digital empowerment index of financial inclusion.

A spatial Durbin panel model is constructed to empirically test the impact mechanism of financial inclusion under digital empowerment.

Results reveal that improving a country’s quality of regulation, technology and residents’ financial literacy significantly contributes to the development of its financial inclusion, while improving its neighboring countries’ financial literacy also boosts its financial inclusion development. This study provides theoretical support for evaluating the development level of inclusive finance in “Belt and Road” countries, promoting the development of inclusive finance and alleviating the problem of financial exclusion.

This study is original as it creates a research paradigm for “Belt and Road” countries, enabling systematic testing and comparative analysis of inclusive finance development. It incorporates traditional and digital services, evaluating them based on sharing, fairness, convenience and specific group benefits. An inclusive financial index is constructed using the coefficient of variation and arithmetic weighted average methods. Additionally, it introduces a more rational analysis approach for the influence mechanism and spatial effect, using an economic geography nested matrix and spatial Durbin model to explore spatial effects in inclusive finance.