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Business case (BC) analyses are performed in many different business fields, to create a report on the feasibility and competitive advantage of an intervention within an existing organisation to secure commitment from management to invest. However, most BC research papers on decisions regarding internal funding are either based on anecdotal insights, on analyses of standards from practice, or focused on very specific BC calculations for a certain project, investment or field. A clear BC process method is missing.

This paper aims to describe the results of a systematic literature review of 52 BC papers that report on further conceptualisation of what a BC process should behold.

Synthesis of the findings has led to a BC definition and composition of a 20 step BC process method. In addition, 29 relevant theories are identified to tackle the main challenges of BC analyses in future studies to make them more effective. This supports further theoretical development of academic BC research and provides a tool for BC processes in practice.

Although there is substantial scientific research on BCs, there was not much theoretical development nor a general stepwise method to perform the most optimal BC analysis.

This study aims to analyse whether theories and views of classical Islamic scholars are widely adopted as references in Islamic accounting and finance (IAF), Islamic economics (IE) and Islamic business management (IBM) research studies as part of their contribution to solving current economic and financial problems.

The research adopts a qualitative meta-analysis methodology using NVivo 12 with selected data from 474 international journal articles published between 1981 and 2021. The study considers 172 IAF articles, 111 IE articles and 191 IBM articles.

The results of the study show that the use of theories and views of classical Islamic scholars is not widespread among the examined research papers. The findings show that 90% of researchers tend to acquire modern economics, management, psychological and sociological theories instead of classical theories. Both modern and classical theories have been discussed in the studied articles namely agency theory, stakeholders' theory, ḥisbah (accountability), maqāṣid al-Sharīʿah (objectives of Islamic law) and waʿd (unilateral promise). The gaps prevail not only in the taxonomy of terms but also in the choice of paradigm references. It is found that 66% of the 474 journal articles adopt a positivist paradigm, followed by interpretivism (19%), post-structuralism (9%) and critical orientation (6%).

This paper considers only ABS ranking journal articles. Future research may consider other journal articles from different ranking groups such as Scopus or Thomson & Reuters.

The paper sheds light on how Islamic educational institutions can develop strategies for the Integration of Knowledge (IOK) in their curriculum.

This paper helps to shape the Muslims' way of thinking within an Islamic worldview which will lead to an Islamic way of expressing knowledge, skill and behaviour.

This paper contributes to the model of IOK that has been deliberated among Islamic universities, especially those that develop IAF, IE and IBM studies.

The purpose of this article was to provide an outline of the citation practices of “Evolving to a new dominant logic for marketing” by Vargo and Lusch (2004) to identify and discuss the most prominent research topics in which citations were used and to suggest future research based on the results of the analysis.

The authors used a comprehensive framework of citation practices based on iterations of previous literature to analyze the relevant literature, which they identified by accessing, systematically and rigorously, every available contribution matching a set of criteria. The authors then categorized these contributions and highlighted the main topics of research interest in each category.

The findings identify some of the factors in the continuous development of SDL, the way this new marketing logic permeated the scientific debate, the infusion of Vargo and Lusch (2004) into several contributions framed in the new logic or justified through it, and a general perception of a default reference. Additionally, the findings highlight the main topics of research interest in each category.

The analysis enabled the detection of the original paper's influence through advances in service studies, pollination into other fields of research and continuous scientific debate. The authors have highlighted several avenues for research and proposed future research directions.

This research analyzed the effects of the spread of the SDL cornerstone article and emphasized the advantage of using an in-depth approach to the analysis of studies through a framework applied to more than 4,600 studies.

This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations.

The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition.

The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so.

The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.

To construct a scientific and reasonable indicator system, it is necessary to design a set of standardized indicator primary selection and optimization inspection process. The purpose of this paper is to provide theoretical guidance and reference standards for the indicator system design process, laying a solid foundation for the application of the indicator system, by systematically exploring the expert evaluation method to optimize the index system to enhance its credibility and reliability, to improve its resolution and accuracy and reduce its objectivity and randomness.

The paper is based on system theory and statistics, and it designs the main line of “relevant theoretical analysis – identification of indicators – expert assignment and quality inspection” to achieve the design and optimization of the indicator system. First, the theoretical basis analysis, relevant factor analysis and physical process description are used to clarify the comprehensive evaluation problem and the correlation mechanism. Second, the system structure analysis, hierarchical decomposition and indicator set identification are used to complete the initial establishment of the indicator system. Third, based on expert assignment method, such as Delphi assignments, statistical analysis, t-test and non-parametric test are used to complete the expert assignment quality diagnosis of a single index, the reliability and validity test is used to perform single-index assignment correction and consistency test is used for KENDALL coordination coefficient and F-test multi-indicator expert assignment quality diagnosis.

Compared with the traditional index system construction method, the optimization process used in the study standardizes the process of index establishment, reduces subjectivity and randomness, and enhances objectivity and scientificity.

The innovation point and value of the paper are embodied in three aspects. First, the system design process of the combined indicator system, the multi-dimensional index screening and system optimization are carried out to ensure that the index system is scientific, reasonable and comprehensive. Second, the experts’ background is comprehensively evaluated. The objectivity and reliability of experts’ assignment are analyzed and improved on the basis of traditional methods. Third, aim at the quality of expert assignment, conduct t-test, non-parametric test of single index, and multi-optimal test of coordination and importance of multiple indicators, enhance experts the practicality of assignment and ensures the quality of expert assignment.

This paper aims to the precise critical interpretation of gender roles portrayed in the three selected TV advertisements shown in Bangladesh.

The analysis begins with the theoretical framework of gender roles analysis here in this paper: Goffman’s gender stereotypes hypothesis which is used to identify and analyse the thematic features present in the ads. After critically examining the hypothesis, Kress and Van Leeuwen’s systemic functional analysis framework is used to analyse the semiotic feature to interpret the signs and symbols. After that, Fairclough’s stylistic analysis of discourse analysis is used to find out these features in the advertisements to search the cultural, political implications. Finally, the paper uses Pope’s The Rape of the Lock and it is Cultural-Ecofeminist Analysis of Francois d’Eaubonne.

This paper tries to connect with the above-mentioned frameworks from a contextual point of view to predict the future progression of the gender representations and their implications in the coming years to check whether the changes in gender roles are reflected in the society or not.

Both in houses and workplaces, women empowerment, more female entrepreneurs in the working forces will bring out a change in the minds of people about the stereotypes and make more women inclusive and the women-friendly environment in Bangladesh and South Asian Countries.

This research is a critical discourse analysis (CDA) of Trump's speech on January 6, 2021, which results in his supporters' storming the US Capitol in order to challenge certifying Biden's victory. The Democrats accused Trump of incitement of insurrection. Consequently, Trump was impeached. This article investigates Trump's speech to label it as hate speech or free speech.

Analytical framework is tri-dimensional. The textual analysis is based on Halliday's notion of process types and Huckin's discourse tools of foregrounding and topicalization. The socio-cognitive analysis is based on Van Dijk's ideological square and his theory of mental models. The philosophical dimension is founded on Habermas's theory of discourse. These parameters are the cornerstones of the barometer that will be utilized to reach an objective evaluation of Trump's speech.

Findings suggest that Trump usually endows “I, We, You” with topic positions to lay importance on himself and his supporters. He frequently uses material process to urge the crowds' action. He categorizes Americans into two conflicting poles: He and his supporters versus the media and the Democrats. Mental models are created and activated so that the other is always negatively depicted. Reports about corruption are denied in court. Despite that, Trump repeats such reports. This is immoral in Habermas's terms. The study concludes that Trump delivered hate speech in order to incite the mob to act in a manner that may change the election results.

The study is original in its tri-dimensional framework and its data of analysis.

Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research.

The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020.

The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance.

This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.

The alienation of megaproject environmental responsibility (MER) behavior is destructive, but its mechanism has not been clearly depicted. Based on fraud triangle theory and the fuzzy set qualitative comparative analysis (fsQCA) method, this study explored the combined effect of antecedent factors on alienation of MER behavior.

Based on the fraud triangle theory and literature review, eight influencing factors associated with the alienation of MER behavior were first identified. Subsequently, the fuzzy-set qualitative comparative analysis was used in this study to reveal configurations influencing alienation of MER behavior.

The study found nine configurations of MER behavioral alienation antecedent factors, integrated into three types of driving modes, i.e. “economic pressure + learning effect,” “institutional defect + moral rejection,” and “information asymmetry + economic pressure + expectation pressure.”

By analyzing the configuration effects of various induced conditions, this study puts forward a comprehensive analysis framework to solve the alienation of MER behavior in the megaprojects and a practical strategy to control alienation of MER behavior.

Karl Marx's social capital reproduction theory is his significant contribution to economics. The purpose of this paper is to review the contributions of the exploration of Chinese economists (especially Professor Liu Guoguang) in the concretization of Marx’s social capital reproduction theory combined with socialist construction since 1949.

During this process, Professor Liu Guoguang, a famous Chinese Marxist economist, has made an outstanding contribution by creating a Marxist social capital reproduction model with Chinese characteristics and a distinctive Marxist economic growth model. Professor Liu's exploration is still of crucial practical significance to building a socialist market economy today.

The process and achievements in the sinicization exploration of Marx's social capital reproduction theory were reviewed. With the reform and opening up, fundamental changes have occurred in China's economic system – the centralized planned economic system has been transformed into a socialist market economic system.

The planned management of the national economy is replaced by a macro-regulation system characterized by gross control gradually, and the concepts of agriculture, light industry, and heavy industry, and their intercorrelation are no longer applied in theory and policy. However, the sinicization exploration of Marx's social capital reproduction theory in the older generation of Marxist economists represented by Liu is not only of historical significance but also of important practical significance.