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The study investigates the antecedents and consequences of digital ad avoidance in the e-commerce industry. This study aims to investigate how digital ad avoidance relates to internet usage over time, using a two-wave longitudinal research design. This study also explores how real-world advertising clutter (clutter and non-clutter) affects these relationships.

The data were collected from 192 online consumers in Türkiye, and a two-wave longitudinal research design and structural equation modeling were conducted to test the hypotheses of the conceptual model.

The results indicated that perceived goal impediment and prior negative experience had positive effects on affective avoidance in both ad-clutter and non-clutter periods. Further, affective avoidance had a significant positive effect on both cognitive and behavioral avoidance in either period. In addition, ad clutter moderated the effects of cognitive and behavioral avoidance on online purchase intention.

This research provides new evidence of the crucial role perceived goal impediment, prior negative experience and perceived control each play in driving digital ad avoidance. This paper contributes to the body of knowledge in the field by exploring how advertising clutter (both cluttered and non-cluttered settings) moderates these relationships through a two-wave longitudinal study.

The purpose of this study is to propose a world-class good governance ethics framework that leads to better corporate performance. ethics among managers, executives and members of the board of directors working in public-listed companies brings grave concern because of the increasing number of criminal acts reported by the Security Commission of Malaysia.

This study introduces a world-class good governance ethics framework for curbing criminal acts in public-listed companies in Malaysia. This study used a mixed method to gather data, and the methods used are appropriate for answering the research questions based on the World-Class Good Governance Ethics framework.

The finding of this study reveals high expectations for a corporate organization to improve individual and team performance while undertaking their corporate responsibilities, and a matter of choice, to adopt world-class good governance ethics in their policies and practices.

This study could be a reference for corporate management to regulate policies monitoring management's and employees' conduct at the workplace. This study's theoretical and practical significance would guide the stakeholders in corporate management to regulate governance policies based on the right ethical values and promote personalities with high integrity in management conduct.

This study promotes a world-class good governance ethics framework in curbing criminal acts for better corporate performance. This new framework is formulated based on the concept of a caliph and other essential elements envisaged by the Quranic verses.

Within the scope of the research, articles about service robots were examined by the systematic review method.

The research aims to evaluate the articles on service robots, an artificial intelligence (AI) application in restaurant businesses, using a systematic review method. In systematic reviews, the data obtained as a result of scanning databases to find an answer to a research question are synthesized and reported. The criterion sampling technique, one of the purposeful sampling methods, was used for the sample of the research. Inclusion and exclusion criteria were applied within the scope of screening.

The articles on service robots were carried out between 2018 and 2023. In terms of research methods, most of the articles are quantitative, while there are studies on mixed and qualitative methods. In studies, data were generally collected by survey technique. The keywords of the studies on service robots are examined; the most commonly used words were service robot and AI, technology, restaurant, satisfaction, revisit intention, consumer behavior, intention, preference, hospitality and foods. The objectives of the articles pertinent to service robots are mostly to determine people's attitudes and acceptance toward these services focuses.

The studies seem to focus more on customer acceptance, trust, expectations, risks, adaptation, reasons for preference, impact on creative services, emotional and cognitive effects and human–robot interaction. Despite this, it is observed that there are fewer studies on topics such as the development of service robots in restaurant businesses, their reflections on the future, future opportunities and the quality of chef service robots. Based on this, it is recommended to consider studies that will serve as a reference for revealing innovative opportunities that can meet future expectations in order to increase the quality of service robots in restaurant businesses.

This study aims to examine the influence of training and development (TAD), including performance appraisal (PFA), on the performance of microfinance institutions in a developing economy.

A random sampling drew 100 microfinance institutions in Ghana's Greater Accra Region. Then, a purposive sampling approach selected a cross-section of employees in these institutions. Finally, the data were collected from a sample of 367 respondents, such as managers, utilizing a survey questionnaire. Structural equation modeling (SEM) was used to test hypothesized relationships.

The study results indicate that PFA has a statistically significant positive relationship with organizational performance, and this relationship is partially mediated by job satisfaction (JBS). Interestingly, the TAD process does not have a statistically significant positive relationship with organizational performance when JBS is present in the model. In fact, JBS fully mediates the relationship between TAD and organizational performance.

The study is limited to microfinance in tiers two and three in Greater Accra city of Ghana and did not include the entire country. Although the city of Accra provides a generalized representation of the research, which can be replicated, some variables and results may be impacted if other tiers of microfinance organizations are incorporated.

TAD, as well as PFA, enhance the performance of microfinance and can be utilized as tools for competitive advantage in small and medium-sized enterprises (SMEs) (e.g. microfinance institutions). The study accentuates the value of TAD, PFA and JBS in microfinance in a developing country like Ghana.

This is an original study investigating the effect of TAD and PFA practices on the performance of SMEs in a developing country like Ghana. Also, the study analyses JBS as a mediation variable to performance using SEM, which advances the research methodology in this research field.

The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms.

Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct.

Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts.

This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

Resilient higher education institutions can endure, develop and compete in the face of ambiguous, challenging and pandemic situations. In a world of digital transformation, organizational resilience is crucial. Prior research has paid less attention to achieving organizational resilience. This study aims to use the digital capability theory to address this research gap and determine adaptive culture’s direct and indirect influence on organizational resilience. The impact of adaptive culture on organizational resilience is being investigated via the underlying mechanism of digital transformation.

The data was gathered using a cross-sectional, self-administered questionnaire with convenience sampling techniques from higher educational institutions in South Asia’s context. The direct and indirect effects were analyzed using SEM from 294 teaching faculty members.

The findings show a significant positive association between the study’s constructs. The association between adaptive culture and organizational resilience was partially mediated by digital transformation. The findings provide important insights for policymakers, academics and higher education institutions in developing adaptable cultures to achieve organizational resilience, primarily through digital transformation.

Few research studies have investigated a direct relationship among the constructs of the study to the best of the authors’ knowledge. It is the first study to investigate the role of digital transformation as the underlying mechanism between adaptive culture and organizational resilience. Theoretical contributions, practical implications and future research directions have all been presented.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

This paper aims to amplify the retrieval and utilization of historical newspapers through the application of semantic organization, all from the vantage point of a fine-grained knowledge element perspective. This endeavor seeks to unlock the latent value embedded within newspaper contents while simultaneously furnishing invaluable guidance within methodological paradigms for research in the humanities domain.

According to the semantic organization process and knowledge element concept, this study proposes a holistic framework, including four pivotal stages: knowledge element description, extraction, association and application. Initially, a semantic description model dedicated to knowledge elements is devised. Subsequently, harnessing the advanced deep learning techniques, the study delves into the realm of entity recognition and relationship extraction. These techniques are instrumental in identifying entities within the historical newspaper contents and capturing the interdependencies that exist among them. Finally, an online platform based on Flask is developed to enable the recognition of entities and relationships within historical newspapers.

This article utilized the Shengjing Times·Changchun Compilation as the datasets for describing, extracting, associating and applying newspapers contents. Regarding knowledge element extraction, the BERT + BS consistently outperforms Bi-LSTM, CRF++ and even BERT in terms of Recall and F1 scores, making it a favorable choice for entity recognition in this context. Particularly noteworthy is the Bi-LSTM-Pro model, which stands out with the highest scores across all metrics, notably achieving an exceptional F1 score in knowledge element relationship recognition.

Historical newspapers transcend their status as mere artifacts, evolving into invaluable reservoirs safeguarding the societal and historical memory. Through semantic organization from a fine-grained knowledge element perspective, it can facilitate semantic retrieval, semantic association, information visualization and knowledge discovery services for historical newspapers. In practice, it can empower researchers to unearth profound insights within the historical and cultural context, broadening the landscape of digital humanities research and practical applications.