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The purpose of this paper is to develop a process model for the role transformation of vulnerable consumers through support services.

The study is based on four years of participant observation at a community-based support service and in-depth interviews with the consumers. Visual ethnography was used to document the process of the consumers' role transformation through service exchanges.

The main outcome of this study is a consumer transformation model, describing consumers' role transformation processes, from recipients to generic actors. The model demonstrates that vulnerable consumers will transform from recipients to quasi-actors before becoming generic actors.

Vulnerable consumers' participation in value cocreation can be promoted by providing social support according to their dynamic roles. By enabling consumers to participate in value cocreation, social support provision can become sustainable and inclusive, especially in rural areas affected by aging and depopulation. Transforming recipients into generic actors should be a critical aim of service provision in the global challenge of aging societies.

Beyond identifying service factors, the research findings describe the mechanism of consumers' role transformation process as a service mechanics study. Furthermore, this study contributes to transformative service research by applying social exchange theory and broadening service-dominant logic by describing the process of consumer growth for individual and community well-being.

The objective of this study is to examine the nature of cryptocurrencies, risks involved in using it due to its volatile nature, advantages, disadvantages and its functions as money.

This is an inductive approach to a descriptive analysis (Qualitative research). In order to come to an adequate conclusion, we reviewed several studies and articles previously published in this field related to our research questions, and then explored the nature of Cryptocurrencies, their advantages and disadvantages, risks associated with cryptocurrency usage and their user-friendliness in Saudi Arabia.

The findings of this study reveal that anonymity and concealment are important aspects of cryptocurrencies. This system does not follow a transparent process that can make it parallel to conventional fiat currency.

Although this study focuses on the issue of trust, it fails to recognize more technological factors hampering its transaction mechanism instead of enhancing it, owing to a lack of facts and knowledge.

Like conventional transaction system users must sign their crypto transactions that others must duly verify easily. Once a promise is made, one will not be able to back out of it until it is protected from revocation by the signer.

In comparison with reviewed literature, this study focuses more on the issue of volatility, which accounts for the fact that cryptocurrency has not been accepted as a permanent tool of monetary policy. Additionally, the study finds that the Saudi public is largely pessimistic toward such currencies.

This study aims to explore the possibility that securities markets in selected African countries of Egypt, Kenya, Nigeria and South Africa play a significant role in capital accumulation using panel data analysis. This is done by exploring the relationship between gross fixed capital formation on the one hand and financial market development indicators on the other hand. Thus, the study aims to examine if stock market size and liquidity are determinants of capital accumulation.

The analysis is based on annual times series from 1991 through 2017 spanning four African stock markets. The analysis utilizes the fixed-effect and random-effect econometric models. The Durbin–Wu–Hausman test is used to choose between the two models.

The key results indicate that stock market capitalization is a positive determinant of gross fixed capital formation. The market value traded and turnover have no relationship with capital formation. Therefore, the role of stock African stock markets in promoting capital accumulation and, subsequently, industrial growth in Africa is seriously questioned.

Only a handful of studies have examined the role of the African securities market in promoting capital accumulation. This study is unique in which it focuses on the leading stock markets in the four corners of Africa. The markets are from Egypt in the north, South Africa from the south, Nigeria from the west and Kenya from the east. These four markets account for a significant segment of all African markets.

This study aims to analyze information on vessel traffic between the two Koreas with a probability distribution for each route/vessel type. The study will then conduct an estimate for maritime transport patterns of inter-Korean trade in the future. To analyze the flow of inter-Korean coastal shipping, this study conducted visualization analysis of shipping status between North and South Korea by year, ship type, and port using navigation data of three years from Port Logistics Information System (Port-MIS) sources during 2006 to 2008, which saw the most active exchanges between the two governments. Also, this study analyzes shipping status between the two governments as a probability distribution for each port and provides the prospects for future maritime transport for inter-Korean trade by means of Bayesian Networks and simulation. The results of the analysis are as follows: i) when North-South routes are reopened, the import volume for sand from North Korea will be increased; ii) investment in the modernization of ports in North Korea is required so that shipping companies can generate profit through economies of scale; iii) the number of the operating vessels including container ships between the two governments is expected to increase like when the tensions and conflict on the Korean Peninsula was release, especially between Busan port in South Korea and Nampo port in North Korea; and iv) among container ships, transshipment containers imported and exported through Busan Port will be shipped to North Korea by feeder transportation.

This paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss the future of this nascent field of inquiry.

This study’s analysis combined a structured literature review with citation analysis, topic modelling using a machine learning approach and a manual review of selected articles. The corpus comprised 153 academic papers from two ranked journal lists, the Association of Business Schools (ABS) and the Australian Business Deans Council (ABDC), and from the Social Science Research Network (SSRN). From this, the authors analysed and critiqued the current and future research trends in the four most predominant topics of research in blockchain for accounting.

Blockchain is not yet a mainstream accounting topic, and most of the current literature is normative. The four most commonly discussed areas of blockchain include the changing role of accountants; new challenges for auditors; opportunities and challenges of blockchain technology application; and the regulation of cryptoassets. While blockchain will likely be disruptive to accounting and auditing, there will still be a need for these roles. With the sheer volume of information that blockchain records, both professions may shift out of the back-office toward higher-profile advisory roles where accountants try to align competitive intelligence with business strategy, and auditors are called on ex ante to verify transactions and even whole ecosystems.

The authors identify several challenges that will need to be examined in future research. Challenges include skilling up for a new paradigm, the logistical issues associated with managing and monitoring multiple parties all contributing to various public and private blockchains, and the pressing need for legal frameworks to regulate cryptoassets.

The possibilities that blockchain brings to information disclosure, fraud detection and overcoming the threat of shadow dealings in developing countries all contribute to the importance of further investigation into blockchain in accounting.

The authors’ structured literature review uniquely identifies critical research topics for developing future research directions related to blockchain in accounting.

Blockchain technology is one of the emerging innovative technologies making waves globally, and it has been adjudged to have the capability to transform businesses. With the different capabilities of the technology, such as immutability of information and decentralisation of authority attributes, the built environment is slow in its adoption. This study aims to explore the barriers to the implementation of blockchain technology in the construction using a principal component analysis (PCA) approach.

This research took a post-positivist philosophical stance, which informed a quantitative research approach through a questionnaire survey. From the South African built environment and information technology sector, 79 respondents were drawn through a snowballing sampling technique. The built environment professionals include architect, construction project manager, construction manager, quantity surveyor and engineer. Retrieved data were screened and analysed by adopting the descriptive analysis and PCA while Cronbach alpha evaluated the reliability. Also, Kruskal–Wallis H non-parametric test was used to determine the differences in the opinion of the respondent groups.

The analysis revealed that all the identified barriers ranked above the average mean with lack of clarity, scalability risks and lack of skills or knowledge ranking top three. PCA clustered the identified barriers into three components: organisational barriers, social barriers and technological barriers.

This study was carried out in the Gauteng province of South Africa, leaving out other provinces due to accessibility, cost and time constraints.

Built environment organisations need to be kept abreast of the capabilities of blockchain technology as the major barrier observed was the lack of clarity of blockchain technology. Also, the technological barriers identified from this study need to be addressed by information technology experts to give consumers the desired value for money in implementing blockchain technology for the built environment.

The blockchain technology capabilities are incomparable to any other invention thus far. Therefore, it is very important that the numerous stakeholders in the built environment be made aware of the blockchain technology capabilities while formulating a solution to the identified barriers. This will aid its implementation in the built environment and help the industry measure up with its counterparts.