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This paper documents the Government Accounting Standards Board (GASB) 34 literature, primarily in the areas of (1) accountability and improved reporting, (2) government-wide financial statements and accrual accounting and (3) infrastructure asset capitalization and the modified approach. The paper also evaluates the state of the research, recognizes implications for practice and standard setting, identifies knowledge gaps and proposes avenues for future research.

The authors identified the articles in this narrative review by searching Google Scholar and EBSCO for the years 2000 through 2023, using the keywords GASB 34, government-wide financial statements, government fund statements, infrastructure assets and modified approach.

This review finds that GASB 34 requirements improved accountability and reporting, but GASB can still make improvements. The addition of the MD&A section requirement improved readability but placed a burden on preparers. Analysis of government-wide statement research indicates that the accrual-based Statement of Net Assets provides value in credit decisions, while the accrual-based Statement of Activities does not. The research on infrastructure accounting requirements shows limited adoption of the modified approach and some comparability issues with choices involving capitalization thresholds, baselines and asset management systems (AMSs). Based on this review, the authors also present suggestions to further this line of research.

To the best of the authors’ knowledge, this is the first article that reviews over 20 years of GASB 34 related literature. The review and suggestions for future research are timely as GASB is in the process of reexamining some of GASB 34's requirements.

The purpose of this study is to explore the current state of knowledge of sustainable entrepreneurship (SE) and to gain more insights from the articles originated from the emerging economies. This paper also sets an agenda for future research in this knowledge domain.

The authors perform a systematic literature review by analyzing the primary studies related to SE originating from emerging economies from Asia, Africa and the Middle East. This review scrutinizes a total number of 45 studies to explore the current state of research in this knowledge domain from such economies.

Overall, this review finds that SE research is still at the nascent stage, especially in the context of emerging economies. The authors elicit a few sub-themes, within the SE research, such as individual-level factors, organizational-level factors, institutional-level factors and cultural and social factors.

The authors present a few limitations of this study. Firstly, this study uses articles from the Scopus and Web of Science only. Secondly, this systematic review is limited to the articles originated from emerging economies of Asia, Africa and the Middle East. Thirdly, this review gives overall picture of the SE research in emerging economies and the same in other economies is not in the scope of this study.

The findings of this study will be helpful to the researchers to locate avenues for future course of research in SE field. This study helps the policymakers and educational institutions of emerging economies understand and ingrain sustainability element in entrepreneurship, and thereby helps them to fulfill sustainable economy and sustainable development goals.

To the best of the authors’ knowledge, this study is the first of its kind in the field of SE in emerging economies. This review gives more insights on the state of SE in the emerging economies, as these economies can significantly contribute to the realization of Sustainable Development Goals.

The purpose of this paper is to provide an overview of what (service) experience is and examine it using three distinct perspectives: customer experience (CX), employee experience (EX) and human experience (HX).

The present conceptualization blends the marketing and organizational behavior/human resources management (OB/HRM) disciplines to clarify and reflect over the meaning of (service) experience. The marketing discipline illuminates the concept of CX, whereas the OB/HRM discipline illuminates the concept of EX. The concept of HX, which transcends CX and EX, is examined in light of its recent development in service research. For each of the three concepts, key themes are identified, and future research directions are proposed.

Because the goal that individuals seek to achieve depends on the role they are enacting, each of the three perspectives on experience (CX, EX and HX) should have a different focal point. CX requires to focus on the process of solving customer goals. EX necessitates to think in terms of organizational context and job content that support employees. Finally, the focus of HX should be on well-being via enhanced gratification, and reduced violation, of basic human needs.

This paper offers an interdisciplinary perspective on (service) experience and simultaneously addresses CX, EX and HX in order to reconcile the different perspectives on experience in service research.

This study aims to review the status quo, current state of research, research hot themes and research gaps in sustainable facilities management (SFM) in the built environment (BE) through an extant literature review.

To map and analyze knowledge paths in the context of SFM research, a sequential explanatory mixed-method review involving bibliometric and content analysis was used to help identify current research trends, research hot themes and knowledge gaps. The Scopus search engine was used to find 169 relevant articles. For a better understanding of the literature accumulated, a bibliometric analysis was carried out by using VOSviewer to reveal current research themes, the status quo and current state of research as well as research gaps.

Through the literature review and content analysis, the current research themes on SFM revealed from the study include green building technologies, assessment methods of SFM, smart buildings and building information modeling. The research hot themes in SFM include smart buildings and green building technologies, green buildings (GB), architectural and building designs in the university sector, assessment methods in buildings and decision-making and the adoption of asset and facility management in the university sector. Indoor air pollution, intelligent buildings, climate change, maintenance, environmental management, facilities, historic preservation, environmental performance, energy management, etc. are the research gaps identified from the study, and these serve as potential areas for future research studies under SFM. It was recognized that facilities managers are increasingly involved with sustainability policies within their organizations and are developing sustainability agendas to keep up with the changing nature of the facilities management (FM) profession.

The findings of this study hold relevance to the FM practice, as the integration of SFM by facilities managers can lead to waste reduction, decreased operating expenses and reduced energy consumption. In addition, occupants of sustainable buildings experience improved conditions that contribute to better health and productivity, thus boosting their overall well-being. Consistent with the themes of smart buildings and green technologies, revealed to be the hot themes in the SFM research scope, properties with sustainable features can command higher rental rates and property values, appealing to a broader range of stakeholders. SFM practices in universities can aid in saving money from reduced facility operational costs and improve the image of institutions while creating better indoor environments for students and staff. The analyses of countries involved in research can open doors for the establishment of research groups and the development of collaboration between universities in different countries researching similar topics of interest.

The geographical scope of this study is not limited and, therefore, encourages broad applicability of the findings to the global sustainable BE.

The purpose of this article is to discuss how the mastery of resilience in operations and supply chains plays a significant role in the transition to a more sustainable future. Furthermore, it is supposed to propose avenues for future research on operational and supply chain resilience, interacting with the sustainability literature in our field.

A conceptual review of resilience and sustainability themes within operations and supply chain management research is conducted. Reflections on the topic are informed by relevant literature published over the last decade.

The major conceptual contributions are threefold: (1) This article elaborates on the understanding of operational resilience and supply chain resilience concepts and reviews their respective primary research streams. (2) It proposes resilience as the missing element in the pursuit of excellence in organizations that want to contribute to a more sustainable future. (3) The article offers a research framework that provides a future research agenda at the intersection of resilience and sustainability in operations and supply chain management research.

The article highlights gaps in current research and illustrates further areas of research that need to be addressed to maximize the contribution of operations and supply chain management research in supporting practitioners to achieve a more sustainable future.

This study aims to present the current state of published literature concerning halal tourism and hospitality studies.

This research discovered 314 Scopus documents from 2003 until 2023 regarding existing studies related to this field. The present study then used a bibliometric analysis of this data set. The present research analysed the documents' bibliographical data based on year, source title, country of origin, institution, authors, keywords and citations. Microsoft Excel, bibliometrix, Harzing's Publish or Perish and VOSviewer software applications were used to conduct a frequency analysis, evaluate the impact and map bibliometric networks regarding halal hospitality. This study has presented the evolution of publications in the research field by year, the top players in source titles, countries, institutions and authors. This paper also evaluated the intellectual structure of existing research concerning halal tourism and hospitality and presented the most influential documents in this field. There were 112.21 citations per year, 7.21 per paper and 3.14 authors per paper.

The findings revealed that the study trend concerning halal tourism and hospitality had attracted the attention of academics and developed into a significant field in 2016. Malaysia and Indonesia have been the major contributors to halal hospitality research, with the highest proportion of authors.

In general, this study also has limitations similar to other studies. The research data were derived solely from the Scopus database, which has the advantage of being the most comprehensive database indexing all scientific works, even though it does not easily cover all available sources.

The present research has differed from previous research in that it examined literature published in Scopus concerning research on halal hospitality from 2003 to 2022. It analysed bibliographic data by year, source title, country, institution, author, keywords and citations.

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation.

A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed.

All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature.

To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.

This study aims to develop the alleviating bullwhip effects framework (ABEF) replenishment rules, and bullwhip, inventory fluctuations and customer service fulfilment rates were examined. In addition, automated smoothing and replenishment rules can alleviate supply chain bullwhip effects. This study aims to understand the current artificial intelligence (AI) implementation practice in alleviating bullwhip effects in supply chain management. This study aimed to develop a system for writing reviews using a systematic approach.

The methodology for the present study consists of three parts: Part 1 deals with the systematic review process. In Part 2, the study applies social network analysis (SNA) to the fourth phase of the systematic review process. In Part 3, the author discusses developing research clusters to analyse the research state more granularly. Systematic literature reviews synthesize scientific evidence through repeatable, transparent and rigorous procedures. By using this approach, you can better interpret and understand the data. The author used two databases (EBSCO and World of Science) for unbiased analysis. In addition, systematic reviews follow preferred reporting items for systematic reviews and meta-analyses.

The study uses UCINET6 software to analyse the data. The study found that specific topics received high centrality (more attention) from scholars when it came to the study topic. Contrary to this, others experienced low centrality scores when using NETDRAW visualization graphs and dynamic capability clusters. Comprehensive analyses are used for the study’s comparison of clusters.

This study used a journal publication as the only source of information. Peer-reviewed journal papers were eliminated for their lack of rigorousness in evaluating the state of practice. This paper discusses the bullwhip effect of digital technology on supply chain management. Considering the increasing use of “AI” in their publications, other publications dealing with sensor integration could also have been excluded. To discuss the top five and bottom five topics, the author used magazines and tables.

The study explores the practical implications of smoothing the bullwhip effect through AI systems, collaboration, leadership and digital skills. Artificial intelligence is rapidly becoming a preferred tool in the supply chain, so management must understand the opportunities and challenges associated with its implementation. Furthermore, managers should consider how AI can influence supply chain collaboration concerning trust and forecasting to smooth the bullwhip effect.

Digital leadership and addressing the digital skills gap are also essential for the success of AI systems. According to the framework, it is necessary to balance AI performance and accountability. As a result of the framework and structured management approach, the author can examine the implications of AI along the supply chain.

The study uses a systematic literature review based on SNA to analyse how AI can alleviate the bullwhip effects of supply chain disruption and identify the focused and the most important AI topics related to the bullwhip phenomena. SNA uses qualitative and quantitative methodologies to identify research trends, strengths, gaps and future directions for research. Salient topics for reviewing papers were identified. Centrality metrics were used to analyse the contemporary topic’s importance, including degree, betweenness and eigenvector centrality. ABEF is presented in the study.

Circular supply chain management (CSCM) is considered a promising solution to attain sustainability in the current industrial system. Despite the exigency of this approach, its application in the food industry is a challenge because of the nature of the industry and CSCM being a novel approach. The purpose of this study is to develop an industry-based systematic analysis of CSCM by examining the challenges for its application, exploring the effects of recognised challenges on various food supply chain (FSC) stages and investigating the business processes as drivers.

Stakeholder theory guided the need to consider stakeholders’ views in this research and key stakeholders directly from the food circular supply chain were identified and interviewed (n = 36) following qualitative methods.

Overall, the study reveals that knowledge, perception towards environmental initiatives and economic viability are the major barriers to circular supply chain transition in the UK FSC.

This research provides a holistic perspective analysing the loopholes in different stages of the supply chain and investigating the way a particular circular supply chain stage is affected by recognised challenges through stakeholder theory, which will be a contribution to designing management-level strategies. Reconceptualising this practice would be beneficial in bringing three-tier (economic, environmental and social) benefits and will be supportive to engage stakeholders in the sustainability agenda.

This paper aims to provide an overview of the application of blockchain to agri-food supply chains, including key issues and trends. It examines the state of the art and conceptual structure of the field and proposes an agenda to guide future research.

This article performs a bibliometric analysis using VOSviewer software on a sample of 205 articles from the WoS database to identify research trend topics.

The number of publications in this area has increased since 2020, which shows a growing research interest. The research hotspots are related to the integration of blockchain technology in the agri-food supply chain for traceability, coordination between all actors involved, transparency of operations and improvement of food safety. Furthermore, this is linked to sustainability and the achievement of the sustainable development gtoals (SDGs), while addressing key challenges in the implementation of blockchain-based technologies in the agri-food supply chain.

The application of blockchain in the agri-food supply chain may consider four key aspects. Firstly, the implementation of blockchain can improve the traceability of food products. Secondly, this technology supports sustainability issues and could avoid disruptions in the agri-food supply chain. Third, blockchain improves food quality and safety control throughout the supply chain. Fourthly, the findings show that regulation is needed to improve trust between stakeholders.

The paper provides a comprehensive overview of the blockchain phenomenon in the agri-food supply chain by optimising the search criteria. Moreover, it serves to bridge to future research by identifying gaps in the field.