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New technologies may offer special opportunities for others to achieve very large returns with approaches to technology development like those of Amazon, Tesla, and Walmart. This paper summarizes those firms' overall approach and offers guidelines for carrying out similar efforts.

The paper is a multi-firm case study, examining long-term technology development processes of Amazon, Tesla, Walmart, Varian Medical, and Deere.

The firms were able to create huge amounts of value (or in Deere's case, seems to be creating a huge amount of value today) because their leaders recognized a huge problem that limited customers greatly and spent decades solving it with digital technology. The approach appears to be replicable by others.

This is an initial review. Further study of these firms and others that have similar long-term digital achievements is warranted.

The paper describes a practical approach to achieving sustained competitive advantage that may be effective for those willing to pursue solution to a large problem over many years.

The most successful users of digital technology have followed a difficult but straightforward path to revolutionizing customer experience: Focus for decades on making something important work really well. This paper identifies similarities among the long-term strategies of the greatest producers of long-term value for the first time and identifies a path through which others may follow them.

Recently, there has been a shift toward the embodied energy assessment of buildings. However, the impact of material service life on the life-cycle embodied energy has received little attention. We aimed to address this knowledge gap, particularly in the context of the UAE and investigated the embodied energy associated with the use of concrete and other materials commonly used in residential buildings in the hot desert climate of the UAE.

Using input–output based hybrid analysis, we quantified the life-cycle embodied energy of a villa in the UAE with over 50 years of building life using the average, minimum, and maximum material service life values. Mathematical calculations were performed using MS Excel, and a detailed bill of quantities with >170 building materials and components of the villa were used for investigation.

For the base case, the initial embodied energy was 57% (7390.5 GJ), whereas the recurrent embodied energy was 43% (5,690 GJ) of the life-cycle embodied energy based on average material service life values. The proportion of the recurrent embodied energy with minimum material service life values was increased to 68% of the life-cycle embodied energy, while it dropped to 15% with maximum material service life values.

The findings provide new data to guide building construction in the UAE and show that recurrent embodied energy contributes significantly to life-cycle energy demand. Further, the study of material service life variations provides deeper insights into future building material specifications and management considerations for building maintenance.

Public–private partnership (PPP), a project financing arrangement between private investors and the public sector, has revolutionized the approach to the funding and development of public infrastructure worldwide. However, the increasing cases of financial risks and poor financial risk management related to the model threaten the sustainability and financial success of PPP projects leading to huge financial investment losses. This study aims to review existing literature to establish the key measures to control the financial risks of sustainable PPP projects.

A PRISMA-compliant systematic literature review method was used in this study. Data were sourced from academic databases consisting of 56 impactful peer-reviewed journal articles.

The review outcomes demonstrate 41 critical factors (measures) in mitigating the financial risks of sustainable PPP projects. They include minimum revenue guarantee, strategic alliance with private investors, financial transparency and accountability and sound macroeconomic policies. The principal results of the study were categorized and conceptualized into a financial risk management maturity model for sustainable PPP projects. Lastly, the study reveals that further studies and project policies must focus more on addressing financial challenges relating to climate risks, and health and safety concerns such as COVID-19 outbreak that have negative impacts on PPP projects.

The results provide essential research gaps and directions for future studies on measures to mitigate the financial risks of sustainable PPP projects. However, this study used small but significant existing publications.

A checklist and a conceptual maturity model are provided in this study to help practitioners to learn and improve upon their practices to mitigate the financial risks of sustainable PPP projects.

This study contributes to managerial measures to reduce huge losses in financial investments of PPP projects and the attainment of sustainability in public infrastructure projects with a financial risk maturity model.

Informal dwellings describe makeshift lodgings made from temporary materials, such as plastic, corrugated iron, sheeting, packing cases, or wood. These units allow low-income groups to informally occupy land and create their habitable space in a phased manner. This article focuses on elements of the urban morphology, such as density, accessibility, and operating assortment of informally built areas in the southern region of Montenegro.

The author examines the urban morphologies of four urban areas, whose informality is traditionally viewed as markers of decline and despair. Using observations, questionnaires, and semi-structured interviews, the investigator maps dwellings in Ulcinj, Budva, Tivat, and Herceg Novi neighbourhoods. The researcher interrogated participants about land distribution during the construction of sheds, buildings' outline and orientation toward the street, and activities performed in their dwellings, such as living, working, and accommodating relatives and guests. This methodology tests the hypothesis, formulated as a deeper understanding of urban morphology for examining the interweaving of informally built settlements with the rest of the city.

A cartographic investigation is used to reframe customary rights of low-income populations to land inclusion and their place in the city. The results clearly show that the location and lifestyle are designed to obfuscate the vulnerable populations from the public view, disconnected from policymaking, and ignored by urban planning projects. However, the interviewees' destinations orientation away from the downtowns represents the possibility of reconfiguring existing urban planning practices. For creating alternative urbanisation, the orientation of less visible neighbourhoods presents a model for building regulations embedded in social forces and cultural habits of all social and ethnic groups.

This study did not address the implementation of social hosing policies and the logistical limitations of realising them by the local and national governments. During firework, the author encountered dwellers outside four studied low-income neighbourhoods in the south region of Montenegro. Mapping morphological elements of these generally small clusters of informal built units are left for future research. Future studies could examine how informality is performed in Montenegro by moderate and high-income groups as an assemblage of different power relationships and urban practices.

The argument is based on counter urbanism as the orientation and destination of less visible neighbourhoods for creating building regulations embedded in social forces and cultural habits of all social and ethnic groups. This study showed that the urban morphology of informality in the coastal cities of Montenegro lays the ground for alternative urban planning practices based on the different interconnection of districts. The outcome is a strong link between different social and ethical groups through self-building practices.

In coastal cities of Montenegro, Roma, Ashkali, and Egyptian live with other low-income groups in unsanitary settlements characterised by poor living conditions, low-quality illegally built housing, no plumbing or sewage systems, and overcrowded urban areas. Mapping morphological elements of less visible urban areas propose shifting from top-down urban planning policies to a participatory model of developing urban areas.

The assemblage of informally built urban areas legitimise place in the city that goes against the housing market's dominant logic and exceeds alternative logics of building production. This article outlined the urban morphologies of four urban areas for turning the image of informality away from decline and despair to lessons of urban interconnection. By creating different maps, the author presented a diverse orientation of four case studies based on density, accessibility, and operating assortment.

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

The purpose of this paper is to be the first empirical article to provide necessary standard deviation inputs for adoption in probabilistic prognostications of hotel revenues and expenses, i.e. prognostications that consider risk. Commonly accepted methodologies to develop hotel financial projections resulting in point estimates of upcoming performance have been perceived as egregiously insufficient because they do not consider risk in lodging investments. Previous research has recommended the use of probabilistic methodologies to address this concern, and it has been recommended that analysts use Monte Carlo simulation. This methodology requires the estimation of standard deviations of specific, future hotel revenue and expense items, and this paper provides such inputs based on a large sample of actual, recent data.

This study provides actual standard deviations using a sample of recent hotel profit and loss (P&L) statements for over 3,000 hotels (Over 19,000 P&L statements) to provide analysts with empirically-supported standard deviations that may be applied to Uniform System of Accounts for the Lodging Industry (USALI) hotel revenues and expenses in hotel financial (revenue and expense) prognostications.

Findings are presented for standard deviations based on typical line items as defined in the USALI, and these findings may be used by practitioners as inputs for hotel financial projections. Findings also include that hotel revenue items generally have higher standard deviations than expense items. Findings are presented in detail in the manuscript, including overall findings, as well as findings based on hotel class.

Rather than practitioners adopting standard deviations of hotel revenue and expense line items based on guesswork or judgment, which is the current “state of the art” in hotel financial projections, this paper provides practitioners with actual standard deviations which may be adopted in probabilistic prognostications of hotel revenues and expenses.

This paper may be the first to provide practitioners with actual standard deviations, based on typical USALI line items, for adoption in probabilistic prognostications of hotel revenues and expenses.

This research aims to examine the challenges of recruiting participatory action research (PAR) in managing innovation projects. An enhanced methodology based on PAR was developed to mitigate the challenges related to recruiting PAR in managing innovation projects. The proposed methodology was evaluated by comparing it to established methodologies/frameworks such as Scrum, Design Thinking (DT) and The Lean Startup (TLS). The evaluation aimed to determine the advantages and limitations of the proposed methodology in managing innovation projects.

The proposed enhanced methodology consists of eight steps, ranging from developing an understanding of the industry and business structure to learning and knowledge management. In addition, the enhanced methodology uses other techniques, such as Force field analysis and 12 boundary questions.

The research findings indicate that using the proposed methodology can improve the formalization of collaboration in PAR, enabling the organization to respond better to market changes. It helps define the project scope more clearly, encouraging innovation, addressing communication barriers and considering different worldviews and practical issues. Based on the findings, the proposed enhanced methodology could complement other methodologies/frameworks such as Scrum, DT and TLS.

The current research adds to the existing literature by identifying the challenges of recruiting PAR in managing innovation projects. A deductive reasoning process was utilized because there is no comprehensive research concerning the challenges of recruiting PAR in managing innovation projects. On the other hand, the PAR 4-phase cycle has been reviewed and enhanced to manage innovation projects.

The proposed methodology was used in a new product development project. The case study was done on one of the payment service provider companies that design, develop and deploy a digital product for marketing, installation, repair and maintenance of electronic funds transfer at point of sale devices.

No research has yet sought to identify the challenges of using PAR in innovation project management (IPM). Identifying the challenges associated with applying PAR in the IPM and providing an enhanced methodology to mitigate the challenges could fill a gap in IPM studies.

A large number of studies indicate that coercive forms of organizational control and performance management in health care services often backfire and initiate dysfunctional consequences. The purpose of this article is to discuss new approaches to performance management in health care services when the purpose is to support innovative changes in the delivery of services.

The article represents cross-boundary work as the theoretical and empirical material used to discuss and reconsider performance management comes from several relevant research disciplines, including systematic reviews of audit and feedback interventions in health care and extant theories of human motivation and organizational control.

An enabling approach to performance management in health care services can potentially contribute to innovative changes. Key design elements to operationalize such an approach are a formative and learning-oriented use of performance measures, an appeal to self- and social-approval mechanisms when providing feedback and support for local goals and action plans that fit specific conditions and challenges.

The article suggests how to operationalize an enabling approach to performance management in health care services. The framework is consistent with new governance and managerial approaches emerging in public sector organizations more generally, supporting a higher degree of professional autonomy and the use of nonfinancial incentives.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

This paper aims to present recently published resources on library instruction and information literacy. It provides an introductory overview and a selected annotated bibliography of publications organized thematically and detailing, study populations, results and research contexts. The selected bibliography is useful to efficiently keep up with trends in library instruction for academic library practitioners, library science students and those wishing to learn about information literacy in other contexts.

This article annotates 340 English-language periodical articles, dissertations, theses and reports on library instruction and information literacy published in 2022. The sources were selected from the EBSCO platform for Library, Information Science and Technology Abstracts (LISTA), Education Resources Information Center (ERIC), Elsevier SCOPUS and ProQuest Dissertations and Theses. Sources selected were published in 2022 and included the terms “information literacy,” “library instruction,” or “information fluency” in the title, subject terms, or author supplied keywords. The sources were organized in Zotero. Annotations were made summarizing the source, focusing on the findings or implications. Each source was then thematically categorized and organized for academic librarians to be able to skim and use the annotated bibliography efficiently.

The paper provides a brief description of 340 sources from 144 unique publications, and highlights publications that contain unique or significant scholarly contributions. Further analysis of the sources and authorship are provided.

The information is primarily of use to academic librarians, researchers, and anyone interested as a quick and comprehensive reference to literature on library instruction and information literacy published within 2022.