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The current study gives a quantitative analysis DT literature over the past ten years in domain of management and business where the field has witnessed a proliferation in studies. The study's primary areas of concentration were analyzing historical trends and identifying prospective future research opportunities in the field. Due of the way, it approaches innovation and problem-solving, design thinking has garnered a lot of interest from both academics and practitioners. Promoters and detractors, however, tend to have quite different perspectives on the program's core qualities, practicality and results.

The study adopts a bibliometric approach to a systematic literature review, where the analyses and visualizations are carried out using R Studio (Biblioshiny package) and VosViewer software. The study was conducted on 518 documents extracted from the Scopus database. To identify past research trends in the field, performance analysis based on productivity and/or impact of the research constituents was carried out to understand the intellectual structure of the field.

The study's findings indicated that few areas have received the most attention, which are presented as seven themes. While the emerging themes in the field include areas such as service design, service innovation, customer experience, innovation management, project management and 21st-century skills.

The studies are going deeper by breaking down concepts or processes and analyzing one aspect at a time, codesign and prototyping are such subareas within the realm of service or new product design and development.

This study is the first of its kind where a literature review has been conducted covering design thinking in the area of business management and accounting.

The study integrated understanding by design-Internet of Things (UbD-IoT) education with design thinking and computational thinking to plan and design an IoT course. Cross-domain application examples were employed to train students in problem-understanding, deep thinking and logical design for IoT applications.

In this study, the UbD model was integrated with design thinking and computational thinking in the planning and design of an IoT course. The examples of cross-domain applications were used to train students to understand a problem by engaging themselves in deep thinking and helping them think and design logically for an IoT application.

The UbD-IoT learning design greatly decreased students' overall cognitive load. UbD-IoT learning has a significant impact on the performance of computational thinking in problem-solving and problem-understanding. The impact of UbD-IoT learning on logical thinking and program learning cognition in students needs to be verified.

The results of this study have shown that the UbD model is effective in reducing the cognitive load of a learning course and also strengthens T-competencies in the lateral skills of computational thinking, critical problem-solving, logical thinking and creative thinking.

This study aims to analyze the effect of entrepreneurs’ improvisational behavior on business risk-taking and opportunity recognition, as well as to analyze its subsequent impact on firm performance. Moreover, this study examined whether the effect of entrepreneurs’ improvisational behavior on business risk-taking and opportunity recognition could be moderated by firm size and the business experience of entrepreneurs.

Online survey data were collected from 304 firms in Thailand that were randomly selected from a business directory. The data were assessed using partial least squares structural modeling.

The results confirmed that entrepreneurs who exhibited high levels of improvisational behavior tended to report that their firms engaged more actively in risk-taking and opportunity recognition. Moreover, risk-taking and opportunity recognition played a chain mediating effect in explaining the association between the improvisational behavior of entrepreneurs and firm performance. Regarding the moderating effects, this paper found that firm size negatively moderated the effect of improvisational behavior on risk-taking and opportunity recognition, while business experience of entrepreneurs only positively moderated the effect of improvisational behavior on risk-taking.

This study provided new knowledge by showing that improvisational behavior of entrepreneurs should be integrated with other firm advantages determined by firm size and the business experience of entrepreneurs to strengthen the ability to be more effective at risk-taking and opportunity recognition.

A systematic investigation of postgraduate leadership programs for health and/or human services offered by Australian higher education institutions was undertaken.

Quantitative analysis identified the core characteristics of the programs. A thematic analysis of the course learning outcomes was conducted and six major themes of disciplinary leadership and management knowledge; research and analytical skills; professional practice; communication and collaboration; creativity and innovation; and system knowledge are shared in this study.

The authors conclude that Australian universities have taken an evidence-based approach to leadership education.

More work might need to be undertaken to ensure leadership theories are incorporated into learning outcomes.

This paper aims to consider the potential implications of the layering of regulation in relation to hydraulic fracturing (fracking) at the borders between the nations of the UK.

This paper uses a qualitative research method grounded in particular in legal geography to examine the existing approaches to regulating hydraulic fracturing and identify the places and their features that are constructed as a result of their intersection at the borders of the nations comprising the UK.

The current regulatory framework concerning hydraulic fracturing risks restricts the places in which the practice can occur in such a manner as to potentially cause greater environmental harm should the process be used. The regulations governing the process are not aligned in relation to the surface and subsurface aspects of the process to enable their management, once operational, as a singularly constructed place of extraction. Strong regulation at the surface can have the effect of influencing placement of the site only in relation to the place at which the resource sought reaches the surface, whilst having little to no impact on the environmental harms, which will result at the subsurface or relative to other potential surface site positions, and potentially even increasing them.

This paper is limited by uncertainty as to the future use of hydraulic fracturing to extract oil and gas within the UK. The issues raised within it would also be applicable to other extractive industries where a surface site might be placed within a radius of the subsurface point of extraction, rather than having to be located at a fixed point relative to that in the subsurface. This paper therefore raises concerns that might be explored more generally in relation to the regulation of the place of resource extraction, particularly at legal borders between jurisdictions, and the impact of regulation, which does not account for the misalignment of regulation of spaces above and below the surface that form a single place at which extraction occurs.

This paper considers the potential impacts of misaligned positions held by nations in the UK in relation to environmentally harmful practices undertaken by extractive industries, which are highlighted by an analysis of the extant regulatory framework for hydraulic fracturing.

Whilst the potential for cross internal border extraction of gas within the UK via hydraulic fracturing and the regulatory consequences of this has been highlighted in academic literature, this paper examines the implications of regulation for the least environmentally harmful placement of the process.

The dynamics of work have increased the importance of work conditions and job demand in the corporate environment. This has exposed the high predominance of work overload among employees and managers in social organisations. This study aims to investigate the contemporary determinants of workaholism (organisational culture, financial well-being and career development) and quality of work-life (QWL) in Nigeria’s information technology (IT) sector.

To synthesise an understanding of factors that are responsible for workaholic behaviour among employees in the IT industry, this study used a cross-sectional research design to investigate the phenomenon that accounts for such hysteric conditions. This study administered an inventory battery of scales to obtain data from the study population on a random sampling technique to measure the established constructs responsible for workaholism and QWL. This study surveyed 644 samples of IT professionals in Nigeria and used structural equation modelling and artificial neural networks to examine the data obtained from the IT professionals.

The outcome of this study was significant as proposed. This study demonstrated that compulsive work approach adversely affects employee QWL in Nigeria’s IT industry. Also, excessive work adversely affects employee QWL in Nigeria’s IT industry. This study further discovered that organisational culture and management pressure significantly affect the QWL in the Nigerian IT industry. The results of this study showed that financial well-being significantly affects the QWL in the Nigerian IT industry. Lastly, it established that career development significantly affects the QWL in the Nigerian IT industry. This study concluded that if working round the clock is not completely removed from Nigeria’s IT cultural system, the industry will not be a safe environment and will not attract employees anymore. It has enabled many Nigerian workforces to quit working in Nigeria and migrate to international organisations.

This study has shown a meaningful dimension by discovering that workaholism is inherently in the cultural values and DNA of Nigerian IT institutions and not work addiction in itself for the employees. The novelty of this research has indicated that workaholism has not been documented much in the Nigerian IT sector.

Untimely responses to emergency situations in urban areas contribute to a rising mortality rate and impact society's primary capital. The efficient dispatch and relocation of ambulances pose operational and momentary challenges, necessitating an optimal policy based on the system's real-time status. While previous studies have addressed these concerns, limited attention has been given to the optimal allocation of technicians to respond to emergency situation and minimize overall system costs.

In this paper, a bi-objective mathematical model is proposed to maximize system coverage and enable flexible movement across bases for location, dispatch and relocation of ambulances. Ambulances relocation involves two key decisions: (1) allocating ambulances to bases after completing services and (2) deciding to change the current ambulance location among existing bases to potentially improve response times to future emergencies. The model also considers the varying capabilities of technicians for proper allocation in emergency situations.

The Augmented Epsilon-Constrained (AEC) method is employed to solve the proposed model for small-sized problem. Due to the NP-Hardness of the model, the NSGA-II and MOPSO metaheuristic algorithms are utilized to obtain efficient solutions for large-sized problems. The findings demonstrate the superiority of the MOPSO algorithm.

This study can be useful for emergency medical centers and healthcare companies in providing more effective responses to emergency situations by sending technicians and ambulances.

In this study, a two-objective mathematical model is developed for ambulance location and dispatch and solved by using the AEC method as well as the NSGA-II and MOPSO metaheuristic algorithms. The mathematical model encompasses three primary types of decision-making: (1) Allocating ambulances to bases after completing their service, (2) deciding to relocate the current ambulance among existing bases to potentially enhance response times to future emergencies and (3) considering the diverse abilities of technicians for accurate allocation to emergency situations.

In urban studies, understanding how individuals perceive density is a complex challenge due to the subjective nature of this perception, which is influenced by sociocultural, personal and environmental factors. This study addresses these complexities by proposing a systematic framework for comprehending how people perceive density within urban contexts.

The methodology for developing the framework involved a systematic review of existing literature on the perception of density and related concepts, followed by integrating insights from empirical investigations. The framework designed through this process overcomes the limitations identified in previous research and provides a comprehensive guide for studying perceived density in urban environments.

The successful application of the framework on case studies in Glasgow and international settings enabled the identification of 20 critical spatial factors (buildings, public realm and urban massing) influencing density perception. The research provided insights into the subjective nature of density perception and the impact that spatial characters of urban form play, demonstrating the framework's effectiveness in understanding the impact of urban form, which is the realm of design and planning professions, on individual experiences.

The paper's originality lies in its comprehensive synthesis of the existing knowledge on the perception of density, the development of a user-responsive framework adaptable to future research and its application in case studies of different natures to identify recurrent links between urban form and user-specific constructs.

Usability is one of the key concerns in the development of mobile learning applications. The aim of this paper is to design and validate a usability evaluation questionnaire (UEQ) for mobile learning applications.

The UEQ was developed in four stages: selecting primary studies and extracting usability problems, thematic analysis, creating UEQ items and validation and reliability using confirmatory factor analysis (CFA).

CFA to derive the model fit was computed using AMOS to test the construct validity. The model-fit values were within their respective expected acceptance levels. To assess the reliability of the instrument item loadings, the internal consistency coefficients such as Cronbach’s alpha, McDonald’s Omega and composite reliability were considered. Indicator loadings ranged between 0.735 and 0.933, fulfilling the threshold of above 0.7.

The study provides a novel UEQ for mobile learning applications, which can be used by developers and in academic research to assess mobile learning applications.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.