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The main research attempts guiding questions about management research agendas had been relevance questions versus rigor questions. Researchers have also attempted to set management research agendas in particular sectors. To the best of the authors’ knowledge, no research, however, has addressed the infrastructural and foundational questions of what moral priorities and ethical principles should guide the future development of management research. Because the Islamic theological approach is a “transcendental values integration” approach, it presents a potentially viable source of reference particularly for scholars interested in ethical philosophical paradigmatic approaches. Islamic literature has presented guiding principles as to how to balance priorities through the Jurisprudence of Priorities (Fiqh Al-Awlawiyyat). The purpose of this exploratory conceptual paper is to synchronize the Islamic background literature on the jurisprudence of priorities with management research development and agendas. The research is exploratory in nature.

The paper is conceptual, merging Islamic literature with management research for the development of a framework to potentially guide management researchers in prioritizing their research agendas.

The research resulted in the conceptualization of a framework aiding researchers in the prioritization of their research agendas.

The research has implications for management scholars who are interested to prioritize their research projects and agendas. The research presents a schematic diagram and guiding framework through which scholars can reflect on their choice of research topics.

The research is also relevant to funding agencies as they devise the funding priorities in the management field.

This paper addresses the unique and foundational question of what moral priorities and ethical principles should guide the future development of management research. The authors build on a religious-philosophical approach, drawing on the Islamic jurisprudence of priorities as a literature base. The authors, therefore, address the key principles of responsible research regarding how it can be relevant on the infrastructural level to society and how the benefit to key stakeholders should be tackled. To the authors’ knowledge, this was not done in previous literature.

Corporate social responsibility (CSR) is an increasingly important issue for service brands in fast fashion retailing, as consumers' negative impressions about retailers' CSR activities influence brand experience. Consumers' impressions of CSR efforts arise based on agendas communicated through many channels from different sources. The paper unravels the ‘wrinkles’, i.e. possible mismatches in CSR communication around service brands by studying differences between the three main sources of fast fashion brand-related CSR agendas: Autonomous company communication, news media and social media postings by consumers.

The authors use structural topic modeling (STM) to analyze a corpus of texts focusing on the CSR efforts of three major fast fashion service brands over three years. The texts included 89 items of company communication (CSR reports and press releases), 5,351 news media articles about the brands' CSR efforts and 57,377 consumer generated tweets about the brands.

The STM analysis extracted 26 different CRS-related topics from the texts. Results showed differences in how much the three sources emphasized topics. The brands' own communication puts emphasis on environmental responsibility. News media tended to report on economic issues, treatment of employees and specific CSR-related events. Twitter showed more activity in discussing incident-based and emotionally charged topics.

The results feed into the ongoing discussion about how companies' CSR communication relates to communication in the press and among consumers. The authors highlight themes in the individual topics that are emphasized by the three sources, and discuss how CSR themes emerge in the overall transformative agenda.

The paper highlights how fast fashion service brands can identify and understand different CSR agendas arising around their brand. Insight into such agendas can be used to tailor the brands' communication strategies.

The paper contributes to the understanding of the factors behind fashion service brands' CSR reputation, highlighting how the three main sources of CSR reputation (company reports, news and social media) emphasize different types of agendas.

Following the surge of documents laying out organizations' ethical principles for their use of artificial intelligence (AI), there is a growing demand for translating ethical principles to practice through AI governance (AIG). AIG has emerged as a rapidly growing, yet fragmented, research area. This paper synthesizes the organizational AIG literature by outlining research themes and knowledge gaps as well as putting forward future agendas.

The authors undertake a systematic literature review on AIG, addressing the current state of its conceptualization and suggesting future directions for AIG scholarship and practice. The review protocol was developed following recommended guidelines for systematic reviews and the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA).

The results of the authors’ review confirmed the assumption that AIG is an emerging research topic with few explicit definitions. Moreover, the authors’ review identified four themes in the AIG literature: technology, stakeholders and context, regulation and processes. The central knowledge gaps revealed were the limited understanding of AIG implementation, lack of attention to the AIG context, uncertain effectiveness of ethical principles and regulation, and insufficient operationalization of AIG processes. To address these gaps, the authors present four future AIG agendas: technical, stakeholder and contextual, regulatory, and process. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

To address the identified knowledge gaps, the authors present the following working definition of AIG: AI governance is a system of rules, practices and processes employed to ensure an organization's use of AI technologies aligns with its strategies, objectives, and values, complete with legal requirements, ethical principles and the requirements set by stakeholders. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.

For society, the authors review elucidates the multitude of stakeholders involved in AI governance activities and complexities related to balancing the needs of different stakeholders.

By delineating the AIG concept and the associated research themes, knowledge gaps and future agendas, the authors review builds a foundation for organizational AIG research, calling for broad contextual investigations and a deep understanding of AIG mechanisms. For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.

This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents' expectations and the motivations underlying its regulatory response.

The theoretical lens of regulatory space is used to analyse the four-year debate around cryptocurrency holdings and informs the extensive thematic analysis of public documents, meetings recordings and comment letters on the topic.

Facing national standard setters' initiatives to regulate accounting for cryptocurrency, the IASB defended its position in the regulatory space through an agenda decision based on ewct 2xisting standards, which was finalised by the International Financial Reporting Standards Interpretation Committee (IFRS IC) despite criticism from constituents and Board members.

The paper provides insights into the IASB approach to a regulatory vacuum regarding a new class of items, which derive from a new and rapidly-evolving technology. Disruptive technology impacts the contested arena of accounting regulation, in which the constituents ask for new solutions and the IASB tries to resist such pressures, while defending its position.

The paper sheds light on the growing importance of agenda decisions in the IFRS environment and on the limits of the IASB long regulatory process in the circumstance of emerging accounting issues deriving from rapidly-evolving technology.

This investigation is timely and relevant as it considers the regulatory issues arising from disruptive technological innovations (i.e. cryptocurrency), shedding light on the limits of regulatory processes in times of technological change.

This paper aims to review the existing literature about consumer engagement, provide an accurate mapping of this research field, propose a consumer engagement typology and a conceptual framework and offer a research agenda for this domain.

A systematic literature review using several quality filters was performed, producing a top-quality pool of 41 papers. After that, a text mining analysis was conducted, and five major research streams emerged.

This paper proposes five distinct research streams based on the text mining analysis, namely, consumer engagement, online brand community engagement, consumer-brand engagement, consumer engagement behaviours and media engagement. Based on this, a consumer engagement typology and a conceptual framework are suggested and a research agenda is proposed.

This paper presents scientific value and originality because of the new character of the topic and the research methods used. This research is the first study to perform a systematic review and using a text-mining approach to examine the literature on consumer engagement. Based on this, the authors define consumer engagement typology. A research agenda underlining emerging future research topics for this domain is also proposed.

El presente artículo tiene por objeto revisar la bibliografía existente sobre el engagement de los consumidores, proporcionar una descripción precisa de este campo de investigación, proponer una tipología del engagement de los consumidores y un marco conceptual, y ofrecer una agenda de investigación.

Se realizó una revisión sistemática de la literatura utilizando varios filtros, lo que permitió seleccionar 41 trabajos de alta calidad. Después, se realizó un análisis de minería de textos y surgieron cinco corrientes principales de investigación.

Este documento propone cinco corrientes de investigación distintas basadas en el análisis de minería de textos: i) Participación del consumidor; ii) Participación de la comunidad de marcas en línea; iii) Engagement del consumidor-marca; iv) Comportamientos de engagement del consumidor; v) y engagement de los medios de comunicación. Sobre esta base, proponemos una tipología de engagement del consumidor y un marco conceptual y proponemos una agenda de investigación.

Este documento presenta el valor científico y la originalidad debido al nuevo carácter del tema y los métodos de investigación empleados. Esta investigación es el primer estudio que realiza una revisión sistemática y utiliza un enfoque de minería de textos para examinar la literatura sobre engagement de los consumidores. Sobre esta base, los autores definen la tipología de engagement del consumidor. También se propone un programa de investigación que subraya los temas de investigación futuros emergentes para este ámbito.

Many service industries are facing severe labor shortages. As a result, service providers are turning to new sources of labor, such as service robots. Critics however often point out that service robots lack emotional communication capabilities without which they cannot be expected to truly replace human employees and fill the emerging labor market gaps. Here, a research agenda for the investigation of the role of emotional communication by service robots and its effects on customers and their service experience are laid out. This paper aims to propose that research in this area will further understanding of how service robots can add value to service frontlines, engage customers, increasingly replace service employees and ultimately help overcome pressing labor shortages.

A research agenda structured around the three-step emotional communication process (i.e. read, decide and express) and the four emotional communication strategies crucial for service interactions (i.e. mimicking, alleviating, infusing and preventing) are conceptualized.

Three contributions are made. First, the importance of emotional communication by service robots during service interactions is highlighted. Second, interdisciplinary research priorities and opportunities in this emerging field are mapped out. Third, a theoretical structure to connect the findings of future studies is provided.

Service research investigating the role and implications of emotional communication by service robots is scarce. A research agenda to guide the exploration of this crucial, yet underresearched component of customer-robot service interactions is structured and mapped out.

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

The purpose of this paper is to offer a comprehensive overview of current research on customer behavior in the business-to-business (B2B) context and propose a research agenda for future studies. Despite being a relatively recent area of interest for academics and practitioners, a literature review that synthesizes existing knowledge into coherent topics and outlines a research agenda for future research is still lacking.

Drawing on a systematic literature review of 219 papers and using a text-mining approach based on the Latent Dirichlet Allocation algorithm, this paper enhances the existing knowledge of B2B customer behavior and provides a descriptive analysis of the literature.

From this review, ten major research topics are found and analyzed. These topics were analyzed through the lens of the Theory, Context, Characteristics and Method framework, providing a summary of key findings from prior studies. Additionally, an integrative framework was developed, offering insights into future research directions.

This study presents a novel contribution to the field of B2B by providing a systematic review of the topic of customer behavior, filling a gap in the literature and offering a valuable resource for scholars and managers seeking to advance the field.

The purpose of this paper is to review studies on the use of virtual reality (VR) and gamification to engage students in higher education for marketing issues to identify the research topics, the research gaps and to prepare a future research agenda.

A literature review is performed based on two search terms applied to Web of Science, resulting in a final pool of 115 articles. A text-mining approach is used to conduct a full-text analysis of papers related to VR and gamification in higher education. The authors also compare the salient characteristics presented in the articles.

From this analysis, five major research topics are found and analysed, namely, teaching methodologies and education, experience and motivation, student engagement, applied theories in VR and gamification. Based on this and following the theory concept characteristics methodology framework, the paper provides directions for future research.

There is no comprehensive review exploring the topics, theories, constructs and methods used in prior studies concerning VR and gamification applied to higher education services based on all the articles published in well-regarded academic journals. This review seeks to provide deeper insights, to help scholars contribute to the development of this research field.

En este documento se revisan los estudios sobre el uso de la realidad virtual (RV) y la Gamificación para involucrar a los estudiantes en la educación superior en marketing, se identifican los principales temas de investigación tratados, las lagunas de investigación y se sugiere una agenda futura de investigación.

Una revisión de la literatura basada en dos búsquedas en Web of Science (WOS) permitió identificar 115 artículos. La minería de textos se utilizó para realizar un análisis de texto completo de los artículos relacionados con RV y gamificación en la educación superior. Los autores también compararon las características más destacadas de los artículos.

A partir de este análisis, se encuentran y analizan cinco grandes temas de investigación: metodologías de enseñanza y educación, experiencia y motivación, compromiso de los estudiantes, aplicadas a la RV y la gamificación. Basándose en esto y siguiendo el marco del TCCM, el artículo proporciona una agenda futura de investigación.

No hay una revisión exhaustiva que explore los temas, las teorías, construcciones y métodos utilizados en estudios anteriores relativos a RV y gamificación aplicados a servicios de educación superior basados en todos los artículos publicados en revistas académicas. Esta revisión proporciona una panorámica más detallada y sugiere a los académicos nuevas líneas de trabajo para seguir desarrollando este campo de investigación.

本文的目的是回顾为了提高学生参与高等教育而使用虚拟现实(VR)和游戏化的营销方面的研究，以确定它们的研究主题，研究差距，并以此准备未来的研究议程。

本文的文献综述是基于Web of Science的两个搜索词进行的，最终搜索出115篇文章。本文采用文本挖掘方法，对与高等教育中的虚拟现实和游戏化相关的论文进行全文分析。作者还比较了这些文章中呈现的显著特征。

从这一调查中，我们发现并分析了五大研究主题，即教学方法与教育、体验与动机、学生参与、虚拟现实应用理论和游戏化。在此基础上，遵循理论概念、特征、方法论框架，为今后的研究提供了方向。

目前，在权威学术期刊上发表的所有文章，都没有对以往关于虚拟现实和游戏化应用于高等教育服务的研究的主题、理论、结构和方法进行全面的综述。本文旨在提供更深刻的见解，以帮助学者们为这一研究领域的发展做出贡献。

Despite the relevance of how enterprise architecture (EA) contributes to organizational performance in contemporary digital technology-driven strategic renewal, little is known about the position of EA artifacts. Therefore, this study aims to build an integrative model of EA artifact-enabled EA value supplemented with a research agenda to enhance our understanding further.

This study leveraged grounded theory techniques and a systematic review approach to develop the integrative model and research agenda.

We inductively build a model of the position of EA artifacts in EA value creation. Additionally, we elaborate a research agenda that proposes (1) an investigation of the role of an EA practice in successful strategic change, (2) an examination of how to manage EA practice value generation and (3) longitudinal research to gain insight into the evolution of value creation by EA practices.

This study presents a model of EA artifact-enabled EA value, thereby contributing to our understanding of the mechanisms, inhibitors and success factors associated with EA value. Following our model, the proposed research agenda contains future research areas to help us better understand the mechanisms and interrelatedness of EA practices in highly dynamic environments.