Search results

This study examines how professional service firms' communication effectiveness (affiliative communications style, social dialogue and information provision), social cognitive capital and rapport established between an auditor and SME client are instrumental in influencing the latter's evaluation of the technical quality of an audit.

The study combines qualitative and quantitative methodologies to create a cross-sectional survey covering four geographic regions in an emerging economy – Thailand. The authors examine the hypotheses by employing social interaction theory.

A study of 744 SME executives plus post-survey interviews with three audit partners revealed that an affiliative communications style and information provision are positively associated with the rapport developed between financial auditor and client, and that rapport, in turn, had a strong association with client perceptions of audit quality. In addition, affiliative communication style, information provision and social cognitive capital had a direct (positive) association with perceptions of audit quality. The effects of communication effectiveness and social cognitive capital varied, depending on whether or not the SME client possessed formal accounting qualifications.

The study contributes to the literature on the business-to-business professional services, and accounting in particular, by explicating the important roles of communication effectiveness, rapport, and social cognitive capital in the relationship between an auditor and a client. Moreover, the paper reveals that the differences in educational background of clients result in differential impacts of communication effectiveness and social cognitive capital on rapport and perceptions of audit quality.

The article aims to give an overview of the history and the achieved status of information science in the German Democratic Republic (GDR) with an emphasis on the organisation of information science and practice in the GDR and on the theoretical foundations of information science.

Primarily, this article is based upon critical literature studies, especially German-language books and journal articles, but the empirical basis also includes some unpublished sources (e.g. letters from information scientists from the GDR).

There are interesting results concerning the roots of information science in cybernetics, philosophy and the practical area of documentation. The naming of this knowledge field as “informatics”, “informatics of science” or “information and documentation science” is partly very distinct from Western conceptions. We found different theoretical foundations for information science including the approaches of Bonitz, Engelbert, Koblitz and Groß and Fuchs-Kittowski. In the GDR, information science and information practice were centralised, but through the information system science and technology, they were consistently accessible at all levels of professional work. With German reunification, information practice and its institutions, as well as GDR’s information science efforts, disappeared.

The article gives hints on the importance on and the survival of some GDR approaches in contemporary information science, but those developments should be analysed in much more detail.

This is the first overview article on the state and entire development of information science in the GDR.

The purpose of this paper is to supplement and update previously published articles about artificial intelligence (AI) instruments and operations in banking sectors with the following objectives in mind: to understand the role of AI in banking sectors; to explore the themes and context in this area based on keywords, co-citations and co-words; and to identify future research direction by evaluating the trend and direction of previous research.

This study adopts a semi-inductive approach with the convolution of bibliometrics and literature review. This study used bibliometrics for the identification of literature across multiple databases and systematic literature review on identified articles to explore heterogeneous sectors within AI in banking and finance.

This study contributes a literature-based model that accounts for both the broadly in AI application in banking and finance: predictive modeling in risk assessment and detection; financial decision-making; client service delivery; and emerging FinTech applications of AI and machine learning.

This study is among the few to address the literature of tools and application of AI in banking through mixed-methods approach and produce a synthesized model for the same.

This study aims to examine the extent to which traditional juristic approaches to determining intention in Islamic law are altered in the institutional framework and standard-setting project of the Malaysian state.

The study used the transnational law theory, which views normativity as culturally, socially and religiously embedded. The development of norms, customs and laws is also contingent on self-maximizing behavior. The Sharīʿa Advisory Council’s interpretation of the bayʿ al-ʿīnah standard is a case study of this approach to the development of law.

This study shows that traditional approaches to determining the validity of an Islamic contract have been displaced by the institutional logic of the state, which prioritizes uniformity and certainty in law and reflects liberal, Western and capitalistic values. Islamic standard setting is part of the state’s objective to uniformize law due to the globalization of financial markets. The normative collisions in the standard-setting project produce a new jurisprudence based on the state’s uniform and purposive determination of a contract’s validity.

Further research on institutional frameworks is needed to conceptualize how Islamic commercial principles and ethics can be incentivized in the state’s legal systems.

Few works, if any, have examined the interaction of the state’s institutional environment with jurists’ traditional approaches to determining contractual intention. Most scholarship assumes the decisive role of market forces, but the role of law and institutions in this context is under-researched.

The purpose of this study of M&A in relation to sustainability aims to create synergies that drive both financial performance and positive environmental and social outcomes, aligning business objectives with broader societal goals. The study can help in understanding the structure, collaborations and recent keywords and topics that are related to M&A in relation to sustainability.

This study applies comprehensive bibliometric analysis on performance analysis and science mapping of the scholarly literature related to M&A in relation to sustainability published between 2004 and 2024 in 196 publications on Web of science and Scopus by leveraging biblioshiny within R Studio and the VOS viewer software for enhanced visualization and interpretation of the bibliometric data.

This study helps to find out the co-occurrence analysis, bibliographical coupling and keyword analysis. Moreover, it scrutinizes patterns of collaboration among researchers, institutions and nations, shedding light on the global reach and influence of scholarly contributions in the field of M&A in relation to sustainability.

This study identified trends can help scholars, policymakers and business experts to study M&A through the lens of sustainability.

This bibliometric study of M&A in relation to sustainability can drive positive change by promoting responsible business practices, fostering innovation and creating value for both shareholders and society as a whole.

The paper concludes by finding emerging topics of the research and future directions, it gives a good input to extend the line on the graph. This study provides overview of 20 years of research on M&A in relation to sustainability and discusses its findings to identify the research gap.

Building Information Modelling in building processes brings significant efficiency gains. However, its use in restoration projects is still experimental. On the other hand, more than traditional methods are needed for communication, collaboration, and shared understanding. Hence, the main research question is how to enhance these aspects in multinational projects with information transparency challenges and the need for shared understanding among stakeholders. This research aims to develop and propose a hybrid modelling approach that integrates traditional and BIM-based information process workflows through testing and evaluating to what extent BIM can be used in restoration projects without excessive efforts.

Considering this aim, the case study, the Mahmud Pasha Hammam as the heritage building, a 15th-century structure located in Serbia, was studied with the action research strategy to enable action-based learning by doing. Alongside the 2D documentation as the traditional method for the existing structure, restoration design proposals were also produced for the new additions to the heritage structure with BIM.

A new BIM use scenario was experimented with and proposed, proving BIM implementation's potential impact on heritage restoration projects. A hybrid model was developed that meets the requirements of existing regulations and specifications, where restoration proposals were visualized quickly, quantity take-off was produced, and technical drawings were generated instantly.

This hybrid modelling workflow integrates HBIM with traditional methods in restoration projects to improve communication, efficiency, and collaboration in a real-time professional project.

Heritage buildings are a witness to previous civilizations and constitute important elements in transmitting cultural identity through generations. In 1938, Alexandria University was established; it was called the University of Farouk at the time. In 1952, the university was named “Alexandria University,” and since then, it has witnessed growth and expansion in several fields. The research aims to preserve the heritage of this academic institution. It seeks to document this wealth of buildings that tell the story of the second-earliest university in Egypt.

A mixed-method approach was employed. A descriptive method was used to narrate the history of the university and the importance of its buildings. Within the quantitative approach, a questionnaire was chosen as the survey instrument for collecting the data within the research case study. The aim was to determine the awareness of students, staff and employees of the heritage importance of their faculty. Within the qualitative approach, several interviews were conducted with employees in the engineering departments of the university administrative building at Chatby and some of the selected faculties. The aim was to determine the methods used for the conservation of these buildings.

Alexandria University has a heritage value not only in its great history but also through its heritage buildings. Raising the awarness of the university's affiliates of this heritage will lead to enhance the feelings of loyalty and belongings to the university. Therefore, preserving this heritage and properly managing it is crucial.

Universities have to recognize that their built heritage constitutes a unique expression that can create a distinctive sense of place. University heritage is crucial in defining and interpreting the university cultural identity. The institution must identify resources that will help build a new public image and contribute to develop a successful brand. Campus appearance is an important factor that has a significant impact on student feelings of loyalty and belonging.

This study aims to use social media data mining to revitalize and support existing urban infrastructure monitoring strategies by extracting valuable insights from public opinion, as current strategies struggle with issues such as adaptability to changing conditions, public engagement and cost effectiveness.

Twitter messages or “Tweets” about public infrastructure in the Philippines were gathered and analyzed to discover reoccurring concerns in public infrastructure, emerging topics in public debates and the people’s general view of infrastructure services.

This study proposes a topic model for extracting dominating subjects from aggregated social media data, as well as a sentiment analysis model for determining public opinion sentiment toward various urban infrastructure components.

The findings of this study highlight the potential of social media data mining to go beyond the limitations of traditional data collection techniques, as well as the importance of public opinion as a key driver for more user-involved infrastructure management and as an important social aspect that can be used to support planning and response strategies in routine maintenance, preservation and improvement of urban infrastructure systems.