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The purpose of this paper is to better understand the theory and practice of peer review in open-access mega-journals (OAMJs). OAMJs typically operate a “soundness-only” review policy aiming to evaluate only the rigour of an article, not the novelty or significance of the research or its relevance to a particular community, with these elements being left for “the community to decide” post-publication.

The paper reports the results of interviews with 31 senior publishers and editors representing 16 different organisations, including 10 that publish an OAMJ. Thematic analysis was carried out on the data and an analytical model developed to explicate their significance.

Findings suggest that in reality criteria beyond technical or scientific soundness can and do influence editorial decisions. Deviations from the original OAMJ model are both publisher supported (in the form of requirements for an article to be “worthy” of publication) and practice driven (in the form of some reviewers and editors applying traditional peer review criteria to OAMJ submissions). Also publishers believe post-publication evaluation of novelty, significance and relevance remains problematic.

The study is based on unprecedented access to senior publishers and editors, allowing insight into their strategic and operational priorities. The paper is the first to report in-depth qualitative data relating specifically to soundness-only peer review for OAMJs, shedding new light on the OAMJ phenomenon and helping inform discussion on its future role in scholarly communication. The paper proposes a new model for understanding the OAMJ approach to quality assurance, and how it is different from traditional peer review.

Based on the importance of E-accounting, the purpose of this study is to investigate the determinants influencing information technology and E-accounting among small and medium-sized enterprises (SMEs).

A survey method was used to select the sample among SMEs in Oman. Using descriptive statistics, the impact of the determinants on E-accounting practices in SMEs in Oman were tested.

The findings reveal that except information technology (IT) cost, all other possible determinants (IT risk, employee IT skills and employee theoretical knowledge) has a significant influence on E-accounting practice among SMEs.

The link between variables of this study was not analyzed in Oman. Moreover, this study only concentrated on the impact of the fourth determinants, while in reality, there must be other determinants that should also be investigated by other researchers.

This study has added to the literature by examining the E-accounting practices while evaluating the effect of IT determinants on the relationship. Besides, this might add benefits to many SMEs relating to their current accounting practice that might lead to adopting E-accounting practice to ensure application of applicable accounting standards to show fair financial statements to its stakeholders.

This current study is one of the first works in the context of Oman. It has added a new discussion to the body of knowledge in light of the IT determinants and their relationship with E-accounting practices; hence, an approach that is not widely discussed in the literature. Furthermore, conducting such research in the field of accounting provides new insight into the literature among both emerging and developed economies including Oman.

This research aimed to conceptualize organizations as open and purposeful systems to study how organizational culture (OC) influences firms' Innovative Performance (IP). The authors proposed goal setting and internal integration/external adaptation paradox as central to explaining OC's mediating and suppressing effects on IP.

The authors collected data from 372 Costa Rican organizations and analyzed them with structural equations. This research used the Denison Model instead of the usual typology-based approaches.

The mission had a direct and high impact on IP. The mediated effect via adaptability was also elevated, as well as the suppressor effect through consistency. There was no effect on IP of involvement. According to these results, the Open and Rational Systems Framework emerge as the main theoretical explanatory concepts.

Disaggregating the OC through a performance-oriented dimensional model makes it possible to study the dynamics between the elements that compound it and facilitate integrating these findings with other research streams.