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In a virtual interconnected digital space, the metaverse encompasses various virtual environments where people can interact, including engaging in business activities. Machine learning (ML) is a strategic technology that enables digital transformation to the metaverse, and it is becoming a more prevalent driver of business performance and reporting on performance. However, ML has limitations, and using the technology in business processes, such as accounting, poses a technology governance failure risk. To address this risk, decision makers and those tasked to govern these technologies must understand where the technology fits into the business process and consider its limitations to enable a governed transition to the metaverse. Using selected accounting processes, this study aims to describe the limitations that ML techniques pose to ensure the quality of financial information.

A grounded theory literature review method, consisting of five iterative stages, was used to identify the accounting tasks that ML could perform in the respective accounting processes, describe the ML techniques that could be applied to each accounting task and identify the limitations associated with the individual techniques.

This study finds that limitations such as data availability and training time may impact the quality of the financial information and that ML techniques and their limitations must be clearly understood when developing and implementing technology governance measures.

The study contributes to the growing literature on enterprise information and technology management and governance. In this study, the authors integrated current ML knowledge into an accounting context. As accounting is a pervasive aspect of business, the insights from this study will benefit decision makers and those tasked to govern these technologies to understand how some processes are more likely to be affected by certain limitations and how this may impact the accounting objectives. It will also benefit those users hoping to exploit the advantages of ML in their accounting processes while understanding the specific technology limitations on an accounting task level.

For ranking aggregation in crowdsourcing task, the key issue is how to select the optimal working group with a given number of workers to optimize the performance of their aggregation. Performance prediction for ranking aggregation can solve this issue effectively. However, the performance prediction effect for ranking aggregation varies greatly due to the different influencing factors selected. Although questions on why and how data fusion methods perform well have been thoroughly discussed in the past, there is a lack of insight about how to select influencing factors to predict the performance and how much can be improved of.

In this paper, performance prediction of multivariable linear regression based on the optimal influencing factors for ranking aggregation in crowdsourcing task is studied. An influencing factor optimization selection method based on stepwise regression (IFOS-SR) is proposed to screen the optimal influencing factors. A working group selection model based on the optimal influencing factors is built to select the optimal working group with a given number of workers.

The proposed approach can identify the optimal influencing factors of ranking aggregation, predict the aggregation performance more accurately than the state-of-the-art methods and select the optimal working group with a given number of workers.

To find out under which condition data fusion method may lead to performance improvement for ranking aggregation in crowdsourcing task, the optimal influencing factors are identified by the IFOS-SR method. This paper presents an analysis of the behavior of the linear combination method and the CombSUM method based on the optimal influencing factors, and optimizes the task assignment with a given number of workers by the optimal working group selection method.

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in retail. However, extending activities through reality-mediation is still mostly believed to offer an inferior experience due to their shortcomings in usability, wearability, graphical fidelity, etc. This study aims to address the research gap by experimentally examining the acceptance of metaverse shopping.

This study conducts a 2 (VR: with vs. without) × 2 (AR: with vs. without) between-subjects laboratory experiment involving 157 participants in simulated daily shopping environments. This study builds a physical brick-and-mortar store at the campus and stocked it with approximately 600 products with accompanying product information and pricing. The XR devices and a 3D laser scanner were used in constructing the three XR shopping conditions.

Results indicate that XR can offer an experience comparable to, or even surpassing, traditional shopping in terms of its instrumental and hedonic aspects, regardless of a slightly reduced perception of usability. AR negatively affected perceived ease of use, while VR significantly increased perceived enjoyment. It is surprising that the lower perceived ease of use appeared to be disconnected from the attitude toward metaverse shopping.

This study provides important experimental evidence on the acceptance of XR shopping, and the finding that low perceived ease of use may not always be detrimental adds to the theory of technology adoption as a whole. Additionally, it provides an important reference point for future randomized controlled studies exploring the effects of technology on adoption.

This paper aims to empirically investigate how knowledge coordination is carried out within and across expert teams in the outsourcing service desk context from the standpoint of the information and communication technologies (ICT) provider.

The authors draw on an embedded case study to unravel the mechanisms used by expert teams to achieve knowledge coordination. Data collection included semi-structured interviews and document analysis over eight months.

Four groups of coordination mechanisms were found according to their nature and role in helping MESA achieve its organizational goals. The authors also identified how this set of mechanisms responds to the task-resource dependency and how it evolves over time to provide reliable ICT services. Furthermore, the analysis of four knowledge coordination dimensions inside each group uncovers the complexity of coordination in the studied context, with the “who” dimension being predominant across the groups. The analysis further reveals that the content (what) and mode of coordination (how) of each group respond to elements in the knowledge coordination process relevant for the different stages of the ICT service delivery process.

The case study addresses how people in outsourced services coordinate their knowledge to manage the interdependencies among the involved organizations and thus, achieving their goals. This study extends previous research that had analyzed the consequences of knowledge coordination for providers and customers by delving into the mechanisms used in this process from the provider’s point of view.

Organisations and industries are often looking for technologies that can accomplish multiple tasks, providing economic benefits and an edge over their competitors. In this context, drones have the potential to change many industries by making operations more efficient, safer and more economic. Therefore, this study investigates the use of drones as the next step in smart/digital warehouse management to determine their socio-economic benefits.

The study identifies various enablers impacting drone applications to improve inventory management, intra-logistics, inspections and surveillance in smart warehouses through a literature review, a test of concordance and the fuzzy Delphi method. Further, the graph theory matrix approach (GTMA) method was applied to ranking the enablers of drone application in smart/digital warehouses. In the subsequent phase, researchers investigated the relation between the drone application's performance and the enablers of drone adoption using logistic regression analysis under the TOE framework.

This study identifies inventory man agement, intra-logistics, inspections and surveillance are three major applications of drones in the smart warehousing. Further, nine enablers are identified for the adoption of drone in warehouse management. The findings suggest that operational effectiveness, compatibility of drone integration and quality/value offered are the most impactful enablers of drone adoption in warehouses. The logistic regression findings are useful for warehouse managers who are planning to adopt drones in a warehouse for efficient operations.

This study identifies the enablers of drone adoption in the smart and digital warehouse through the literature review and fuzzy Delphi. Therefore, some enablers may be overlooked during the identification process. In addition to this, the analysis is based on the opinion of the expert which might be influenced by their field of expertise.

By considering technology-organisation-environment (TOE) framework warehousing companies identify the opportunities and challenges associated with using drones in a smart warehouse and develop strategies to integrate drones into their operations effectively.

This study proposes a TOE-based framework for the adoption of drones in warehouse management to improve the three prominent warehouse functions inventory management, intra-logistics, inspections and surveillance using the mixed-method.

This study developed new measures of the routine and non-routine task contents of managerial, professional, technical, and clerical occupations from a workload perspective. Here, we present a comparative analysis of the workload structures of state and industrial sector employees.

Our method involves detailed descriptions of work processes and an element-wise time study. We collected and analysed data to obtain a workload structure that falls within three conceptual task categories: (i) non-routine analytic tasks, (ii) non-routine interactive tasks and (iii) routine cognitive tasks. A total of 2,312 state and industrial sector employees in Kazakhstan participated in the study. The data were collected using a proprietary web application that resembles a timesheet.

The study results are consistent with the general trend reported by previous studies: the higher the job level, the lower the occupation’s routine task content. In addition, the routine cognitive task contents of managerial, professional, technical, and clerical occupations in the industrial sector are higher than those in local governments. The work of women is also more routinary than that of men. Finally, vthe routine cognitive task contents of occupations in administrative units are higher than those of occupations in substantive units.

Our study sought to address the challenges of using the task-based approach associated with measuring tasks by introducing a new measurement framework. The main advantage of our task measures is a direct approach to assessing workloads consisting of routine tasks, which allows for an accurate estimation of potential staff reductions due to the automation of work processes.

Both technological and human-centric perspectives need to be acknowledged when combining lean production practices and Industry 4.0 (I4.0) technologies. This study aims to explore and explain how lean production practices and I4.0 technologies may coexist to enhance the human-centric perspective of manufacturing operations in the era of Industry 5.0 (I5.0).

The research approach is an explorative and longitudinal case study. The qualitative data collection encompasses respondents from different job functions and organizational levels to cover the entire organization. In total, 18 interviews with 19 interviewees and five focus groups with a total of 25 participants are included.

Identified challenges bring forth that manufacturing organizations must have the ability to see beyond lean production philosophy and I4.0 to meet the demand for a human-centric perspective in socially sustainable manufacturing in the era of Industry 5.0.

The study suggests that while lean production practices and I4.0 practices may be considered separately, they need to be integrated as complementary approaches. This underscores the complexity of managing simultaneous organizational changes and new digital initiatives.

The research presented illuminates the elusive phenomena comprising the combined aspects of a human-centric perspective, specifically bringing forth implications for the co-existence of lean production practices and I4.0 technologies, in the transformation towards I5.0.

The study contributes to new avenues of research within the field of socially sustainable manufacturing. The study provides an in-depth analysis of the human-centric perspective when transforming organizations towards Industry 5.0.

Online collaboration in today's world is a topic of genuine interest to Internet researchers. The purpose of this paper is to explore the role of group knowledge heterogeneity (GKH) in open collaboration performance using the mediating mechanisms of group cognition (GC) and interaction to understand the determinants of the success of online open collaboration platforms.

Study findings are based on partial least squares structural equation modeling (PLS-SEM), the formal mediation test and moderating effect analysis from Wikipedia's 160 online open collaborative groups.

For online knowledge heterogeneous groups, open collaboration performance is mediated by both GC and collaborative interaction (COL). The mediating role of GC is weak, while the mediating role of COL is strengthened when knowledge complexity (KC) is higher. By dividing group interaction into COL and communicative interaction (COM), the authors also observed that COL is effective for online open collaboration, whereas COM is limited.

These findings suggest that for more heterogeneous large groups, group interaction would explain more variance in performance than GC, offering an in-depth understanding of the relationship between group heterogeneity and open collaboration performance, answering what determines the success of online open collaboration platforms as well as explaining the inconsistency in prior findings. In addition, this study expands the application of Interactive Team Cognition (ITC) theory to the online open collaboration context.

The coronavirus disease 2019 (COVID-19) pandemic has had a big impact on organisations globally, leaving organisations with no choice but to adapt to the new reality of remote work to ensure business continuity. Such an unexpected reality created the conditions for testing new applications of smart home technology whilst working from home. Given the potential implications of such applications to improve the working environment, and a lack of research on that front, this paper pursued two objectives. First, the paper explored the impact of smart home applications by examining the factors that could contribute to perceived productivity and well-being whilst working from home. Second, the study investigated the role of productivity and well-being in motivating the intention of remote workers to use smart home technologies in a home-work environment in the future.

The study adopted a cross-sectional research design. For data collection, 528 smart home users working from home during the pandemic were recruited. Collected data were analysed using a structural equation modelling approach.

The results of the research confirmed that perceived productivity is dependent on service relevance, perceived usefulness, innovativeness, hedonic beliefs and control over environmental conditions. Perceived well-being correlates with task-technology fit, service relevance, perceived usefulness, perceived ease of use, attitude to smart homes, innovativeness, hedonic beliefs and control over environmental conditions. Intention to work from a smart home-office in the future is dependent on perceived well-being.

The findings of the research contribute to the organisational and smart home literature, by providing missing evidence about the implications of the application of smart home technologies for employees' perceived productivity and well-being. The paper considers the conditions that facilitate better outcomes during remote work and could potentially be used to improve the work environment in offices after the pandemic. Also, the findings inform smart home developers about the features of technology which could improve the developers' application in contexts beyond home settings.

The present paper answers two significant questions: (1) What are the relative consumer and firm-level effects of marketing through metaverse compared to conventional marketing endeavors? (2) What are the current trends in utilizing the metaverse as reported in the recent literature?

This study employs a systematic literature review methodology, utilizing a Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) flowchart to synthesize existing research. Thirty-five articles written in English were selected and analyzed from two databases, Web of Science and EBSCO Host.

The findings indicate that consumer-level effects of the metaverse include consumer loyalty and brand attachment. The firm-level benefits are decentralization and cost reductions. The paper proposes a framework indicating variables that could attenuate or enhance the association between immersive components of the metaverse and their resultant effects.

This study contributes to understanding the role of metaverse in marketing practices related to the marketing mix components. The study conceptualizes a novel framework for the metaverse and its resultant effects.