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The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This paper aims to analyze deeply the effect of surface roughness conditions of the common interface of the two-layered riveted cantilever beams on their frictional damping during free lateral vibration at first mode. Here, the product, (µ × α), and damping ratio, ξ, are the parameters whose variations are analyzed in this investigation. For this, the influencing parameters considered are the natural frequency of vibration, f; the amplitude of initial excitation, y; and surface roughness value, Ra.

For experimentally evaluating logarithmic damping decrement, d, the frequency response function analyzer for the case of free lateral vibrations was used. Later, for evaluating the product, µ × α (where µ is the kinematic coefficient of friction and α is the dynamic slip ratio), and then, the damping ratio, ξ, the empirical relation suggested for logarithmic damping decrement, d, of riveted cantilever beams was used. After this, the full and reduced quadratic models of the product, µ × α, ξ, response surface methodology (RSM) with the help of Design Expert 11 software was used. Corresponding main effects plots, surface plots and prediction comparison plots were obtained to observe the variations of the product, µ × α, ξ for the variations of influencing parameters: f, y and Ra. Finally, a machine learning technique such as artificial neural networks (ANNs) using “nntool” present in MATLAB R13a software was used to predict the ξ for the different combinations of f, y and Ra.

The full and reduced quadratic regression models for the product, (µ × α) and the damping ratio, ξ of riveted cantilever beams for free lateral vibrations of the first mode in terms of the parameters: f, y and Ra were obtained. In addition, the main effects plots, surface plots and prediction comparison plots for the product, µ × α, ξ, with the corresponding experimental values of the product, µ × α, ξ, were obtained. Also, the execution of ANNs using MATLAB R13a software is proved to be the more accurate tool for the prediction of damping ratios in comparison to quadratic regression equations obtained from Design Expert 11 software. In the end, the assumption that the effect of surface roughness value on the product, (µ × α), and the damping ratio, ξ, is negligible is proved to be true using the main effects plots for the product, (µ × α) and ξ obtained from the Design Expert 11 software.

Obtaining the full and reduced quadratic regression equations for the product, (µ × α), and ξ of the two-layered riveted cantilever beams in terms of parameters: f, y and Ra was done. In addition, the conditions for the corresponding minimum and maximum values of the product, (µ × α), and ξ were obtained. Later, the main effects plots, surface plots and comparison plots of the predicted product, (µ × α), and ξ versus experimental product, (µ × α), and ξ were also obtained. Finally, the predicted values of the product, (µ × α), and ξ using the ANNs tool are observed to be the more accurate values in comparison to that obtained from RSM using the Design Expert 11 software.

This chapter explores the implications of acknowledging one's own excessive entitlement and living contradictions in contributing to Living-Educational-Theory Research. The analysis emphasises the importance of accepting one's educational responsibility for one's own continuing professional development in inquiries of the kind that address this query: ‘How do I improve my professional educational practices in education with values of human flourishing?’ This responsibility includes making public evidence and values-based explanations of educational influences in learning, in contributing to the global knowledge base of education.

The notion of excessive teacher entitlement was coined by Ratnam to characterise the putative deficit view of teachers that is projected onto them. Craig (2013) developed Schwab's concept, the teachers' ‘best-loved self’, to embrace teachers' input in promoting the learning and well-being of all in the institutions they serve (Ratnam & Craig, 2021). My experiences of being a living contradiction are grounded in a tension between my best-loved self and my experience of excessive entitlements. Living educational theories research in which individual practitioner-researchers generate their validated, evidence- and values-based explanations of educational influences in their own learning, in the learning of others and in the learning of the social formations that influence their practice with values of human flourishing, have helped me leverage the potential for growth afforded by this tension. The perspective draws insights from the disciplines of education including Habermas's Critical Theory. It also includes insights from other methodologies such as autoethnography, action research, phenomenology, self-study and narrative inquiry.

This study aims to present the concept of aircraft turbofan engine health status prediction with artificial neural network (ANN) pattern recognition but augmented with automated features engineering (AFE).

The main concept of engine health status prediction was based on three case studies and a validation process. The first two were performed on the engine health status parameters, namely, performance margin and specific fuel consumption margin. The third one was generated and created for the engine performance and safety data, specifically created for the final test. The final validation of the neural network pattern recognition was the validation of the proposed neural network architecture in comparison to the machine learning classification algorithms. All studies were conducted for ANN, which was a two-layer feedforward network architecture with pattern recognition. All case studies and tests were performed for both simple pattern recognition network and network augmented with automated feature engineering (AFE).

The greatest achievement of this elaboration is the presentation of how on the basis of the real-life engine operational data, the entire process of engine status prediction might be conducted with the application of the neural network pattern recognition process augmented with AFE.

This research could be implemented into the engine maintenance strategy and planning. Engine health status prediction based on ANN augmented with AFE is an extremely strong tool in aircraft accident and incident prevention.

Although turbofan engine health status prediction with ANN is not a novel approach, what is absolutely worth emphasizing is the fact that contrary to other publications this research was based on genuine, real engine performance operational data as well as AFE methodology, which makes the entire research very reliable. This is also the reason the prediction results reflect the effect of the real engine wear and deterioration process.

The increasing focus of consumers on health and environmental sustainability continues to drive the demand for organic food. Despite the recognized importance of health and environmental concerns, the differential impact of these factors on organic food purchasing decisions is evident, indicating the presence of moderating variables. This investigation attempts to delineate these contingencies within the realms of socio-environmental and individual factors, paying particular attention to subjective norms, uncertainty, and egoistic values.

Using the convenience sampling method, the primary data sample was collected by a professional market research consulting firm and included 1876 usable respondents from China. Hierarchical multiple regression analysis was utilized to verify the model and test the relationships between the constructs.

The results indicated that the path from environmental concern to organic food purchase intention was significantly influenced by subjective norms and uncertainty, both of which enhance this relationship. In contrast, egoistic values appeared to dampen this effect. Uncertainty also emerged as a key factor in the link between health concerns and organic food purchase intention, albeit with an opposite impact, weakening the relationship.

This study provides useful insights for academics and marketers to understand the complex phenomenon of organic consumer behavior. This result indicates that marketers can target reference groups to develop organic food marketing strategies.

Few studies have proposed and validated a model with these moderating factors collectively to study the purchase intention of organic food consumers in China.

Artificial intelligence (AI) allows the brand to co-create value with young customers through mobile apps. However, as many brands claim that their mobile apps are using the most updated AI technology, young customers face app fatigue and start questioning the authenticity of this touchpoint. This paper aims to study the mediating effect of authenticity for the value co-creation of AI-powered branded applications.

Drawing from regulatory engagement theory, this study conceptualize authenticity as the key construct in customers’ value experience process, which triggers customer value co-creation. Two scenario-based online experiments are conducted to collect data from 444 young customers. Data analysis is performed using ANOVA and Process Hayes.

The results reveal that perceived authenticity is an important mediator between media richness (chatbot vs AI text vs augmented reality) and value co-creation. There is no interaction effect of co-brand fit (high vs low) and source endorsement (doctor vs government) on the relationship between media richness and perceived authenticity, whereas injunctive norms (high vs low) strengthen this relationship.

The finding provides insights for marketing managers on engaging young customers suffering from app fatigue. Authenticity holds the key to young customers’ technological perceptions.

This research highlights the importance of perceived authenticity in encouraging young customers to co-create value. Young customers consider authenticity as a motivational force experience that involves customers through the app’s attributes (e.g. media richness) and social standards (e.g. norms), rather than brand factors (e.g. co-brand fit, source endorsement).

As laser scanning technology becomes readily available and affordable, there is an increasing demand of using point cloud data collected from a laser scanner to create as-built building information modeling (BIM) models for quality assessment, schedule control and energy performance within construction projects. To enhance the as-built modeling efficiency, this study explores an integrated system, called Auto-Scan-To-BIM (ASTB), with an aim to automatically generate a complete Industry Foundation Classes (IFC) model consisted of the 3D building elements for the given building based on its point cloud without requiring additional modeling tools.

ASTB has been developed with three function modules. Taking the scanned point data as input, Module 1 is built on the basis of the widely used region segmentation methodology and expanded with enhanced plane boundary line detection methods and corner recalibration algorithms. Then, Module 2 is developed with a domain knowledge-based heuristic method to analyze the features of the recognized planes, to associate them with corresponding building elements and to create BIM models. Based on the spatial relationships between these building elements, Module 3 generates a complete IFC model for the entire project compatible with any BIM software.

A case study validated the ASTB with an application with five common types of building elements (e.g. wall, floor, ceiling, window and door).

First, an integrated system, ASTB, is developed to generate a BIM model from scanned point cloud data without using additional modeling tools. Second, an enhanced plane boundary line detection method and a corner recalibration algorithm are developed in ASTB with high accuracy in obtaining the true surface planes. At last, the research contributes to develop a module, which can automatically convert the identified building elements into an IFC format based on the geometry and spatial relationships of each plan.

This study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).

The authors conduct this research in three stages. First, the authors review the literature to determine the dimensions, components, indicators and techniques of creative accounting. Second, the authors conduct semi-structured interviews with experts using the fuzzy Delphi technique to obtain screening and reach a consensus. Finally, the authors develop a model to predict creative accounting by classifying the financial statements of the sample companies into two groups based on the use or non-use of creative accounting techniques, measuring the indicators determined in the previous stage, running various machine learning algorithms and choosing the superior algorithm.

The results indicate the usefulness of accounting information for detecting and predicting creative accounting and the relevance of several financial attributes as important predictors. The results also indicate the superiority of extremely randomized trees over other algorithms in predicting creative accounting and suggest that the primary purpose of creative accounting in Iran is earnings management. Contrary to the political cost hypothesis, large Iranian companies use creative accounting to inflate profits.

The present research also has several limitations that must be considered, and caution must be exercised in interpreting and generalizing the findings as specified in the revised manuscript.

This study’s implications are significant for policymakers, standard-setters and practitioners. By recognizing the detrimental effects of creative accounting on financial transparency within companies, policymakers can address existing gaps in accounting standards to minimize the potential for earnings manipulation. Consequently, strengthening internal and external mechanisms related to a firm’s financial performance becomes achievable. The study provides evidence of the need for audit firms to recognize the importance of creative accounting and consider creative accounting in their audit plans to prevent insufficient or even misleading disclosure by companies that extensively use creative accounting practices in their financial reporting. Moreover, knowledge of creative accounting techniques can help auditors assess audit and detection risks and serve as a valuable guide for reducing audit costs and improving audit quality.

Given that creative accounting practices distort the true or real accounting results, curbing creative accounting practices reduces corporate failures and could lead to the reduction of job losses and other social consequences.

This study uses a unique database in Iran to determine a model for predicting creative accounting using a mixed-method methodology, qualitative and quantitative, to identify creative accounting techniques and run various machine learning algorithms.

From the buying club’s perspective, the transfer of a player can be interpreted as an investment from which the club expects uncertain future benefits. This paper aims to develop a decision-oriented approach for the valuation of football players that could theoretically help clubs determine the subjective value of investing in a player to assess its potential economic advantage.

We build on a semi-investment-theoretical risk-value model and elaborate an approach that can be applied in imperfect markets under uncertainty. Furthermore, we illustrate the valuation process with a numerical example based on fictitious data. Due to this explicitly intended decision support, our approach differs fundamentally from a large part of the literature, which is empirically based and attempts to explain observable figures through various influencing factors.

We propose a semi-investment-theoretical valuation approach that is based on a two-step model, namely, a first valuation at the club level and a final calculation to determine the decision value for an individual player. In contrast to the previous literature, we do not rely on an econometric framework that attempts to explain observable past variables but rather present a general, forward-looking decision model that can support managers in their investment decisions.

This approach is the first to show managers how to make an economically rational investment decision by determining the maximum payable price. Nevertheless, there is no normative requirement for the decision-maker. The club will obviously have to supplement the calculus with nonfinancial objectives. Overall, our paper can constitute a first step toward decision-oriented player valuation and for theoretical comparison with practical investment decisions in football clubs, which obviously take into account other specific sports team decisions.

The purpose of this paper is to study the effects of sports sponsorship on brand equity using two managerially related outcomes: price premium and market share.

This study uses a best–worst discrete choice experiment (BWDCE) and compares the outcome with that of the purchase intention scale, an established probabilistic measure of purchase intention. The total sample consists of 409 fans of three soccer teams sponsored by three different competing brands: Nike, Adidas and Puma.

With sports sponsorship, fans were willing to pay more for the sponsor’s product, with the sponsoring brand obtaining the highest market share. Prominent brands generally performed better than less prominent brands. The best–worst scaling method was also 35% more accurate in predicting brand choice than a purchase intention scale.

Future research could use the same method to study other types of sponsors, such as title sponsors or other product categories.

Sponsorship managers can use this methodology to assess the return on investment in sponsorship engagement.

Prior sponsorship studies on brand equity tend to ignore market share or fans’ willingness to pay a price premium for a sponsor’s goods and services. However, these two measures are crucial in assessing the effectiveness of sponsorship. This study demonstrates how to conduct such an assessment using the BWDCE method. It provides a clearer picture of sponsorship in terms of its economic value, which is more managerially useful.