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Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and reporting methods. Generating insights from these new data sources highlight the need for different and interactive forms of visualization in the field of visual analytics. Nonetheless, a considerable gap between the recommendations in research and the current usage in practice is evident. In order to understand and overcome this gap, a detailed analysis of the status quo as well as the identification of potential barriers for adoption is vital. The paper aims to discuss this issue.

A survey with 145 business accountants from Austrian companies from a wide array of business sectors and all hierarchy levels has been conducted. The survey is targeted toward the purpose of this study: identifying barriers, clustered as human-related and technological-related, as well as investigating current practice with respect to interactive visualization use for Big Data.

The lack of knowledge and experience regarding new visualization types and interaction techniques and the sole focus on Microsoft Excel as a visualization tool can be identified as the main barriers, while the use of multiple data sources and the gradual implementation of further software tools determine the first drivers of adoption.

Due to the data collection with a standardized survey, there was no possibility of dealing with participants individually, which could lead to a misinterpretation of the given answers. Further, the sample population is Austrian, which might cause issues in terms of generalizing results to other geographical or cultural heritages.

The study shows that those knowledgeable and familiar with interactive Big Data visualizations indicate high perceived ease of use. It is, therefore, necessary to offer sufficient training as well as user-centered visualizations and technological support to further increase usage within the accounting profession.

A lot of research has been dedicated to the introduction of novel forms of interactive visualizations. However, little focus has been laid on the impact of these new tools for Big Data from a practitioner’s perspective and their needs.

This paper aims to introduce a model using a digital twin concept in a cold heading manufacturing and develop a digital visual management (VM) system using Lean overall equipment effectiveness (OEE) tool to enhance the process performance and establish Fourth Industrial Revolution (I4.0) platform in small and medium enterprises (SMEs).

This work utilised plan, do, check, act Lean methodology to create a digital twin of each machine in a smart manufacturing facility by taking the Lean tool OEE and digitally transforming it in the context of I4.0. To demonstrate the effectiveness of process digitisation, a case study was carried out at a manufacturing department to provide the data to the model and later validate synergy between Lean and I4.0 platform.

The OEE parameter can be increased by 10% using a proposed digital twin model with the introduction of a Level 0 into VM platform to clearly define the purpose of each data point gathered further replicate in projects across the value stream.

The findings suggest that researchers should look beyond conversion of stored data into visualisations and predictive analytics to improve the model connectivity. The development of strong big data analytics capabilities in SMEs can be achieved by shortening the time between data gathering and impact on the model performance.

The novelty of this study is the application of OEE Lean tool in the smart manufacturing sector to allow SME organisations to introduce digitalisation on the back of structured and streamlined principles with well-defined end goals to reach the optimal OEE.

The purpose of the paper is to explore the meaning of Human Resources (HR) analytics and introduce the HR analytics cycle as a proactive and systematic process for ethically gathering, analyzing, communicating and using evidence-based HR research and analytical insights to help organizations achieve their strategic objectives.

Conceptual review of the current state and meaning of HR analytics. Using the HR analytics cycle as a framework, the authors describe a seven-step process for building evidence-based and ethical HR analytics capabilities.

HR analytics is a nascent discipline and there are a multitude of monikers and competing definitions. With few exceptions, these definitions lack emphasis on evidence-based practice (i.e. the use of scientific research findings in adopting HR practices), ethical practice (i.e. ethically gathering and using HR data and insights) and the role of broader HR research and experimentation. More importantly, there are no practical models or frameworks available to help guide HR leaders and practitioners in doing HR analytics work.

The HR analytics cycle encompasses a broader range of HR analytics practices and data sources including HR research and experimentation in the context of social, behavioral and organizational science.

This paper introduces the HR analytics cycle as a practical seven-step approach for making HR analytics work in organizations.

Within digital innovation, there are two significant consequences of the pervasiveness of digital technology: (1) the increasing connectivity is enabling a wider reach and scope of innovation structures, such as innovation networks and (2) the unprecedented availability of digital data is creating new opportunities for innovation. Accordingly, there is a growing domain for studying data-driven innovation (DDI), especially in contemporary contexts of innovation networks. The purpose of this study is to explore how DDI processes take form in a specific type of innovation networks, namely federated networks.

A multiple case study design is applied in this paper. We draw our analysis from data collected over six months from four cases of DDI. The within-analysis is aimed at constructing the DDI process instance in each case, while the crosscase analysis focuses on pattern matching and cross-case synthesis of common and unique characteristics in the constructed processes.

Evidence from the crosscase analysis suggests that the widely accepted four-phase digital innovation process (including discovery, development, diffusion and post-diffusion) does not account for the explorative nature of data analytics and DDI. We propose an extended process comprising an explicit exploration phase before development, where refinement of the innovation concept and exploring social relationships are essential. Our analysis also suggests two modes of DDI: (1) asynchronous, i.e. data acquired before development and (2) synchronous, i.e. data acquired after (or during) development. We discuss the implications of these modes on the DDI process and the participants in the innovation network.

The paper proposes an extended version of the digital innovation process that is more specifically suited for DDI. We also provide an early explanation to the variation in DDI process complexities by highlighting the different modes of DDI processes. To the best of our knowledge, this is the first empirical investigation of DDI following the process from early stages of discovery till postdiffusion.

This study aims to investigate the organisational structure to exploit data analytics in the educational sector. The paper proposes three different organisational configurations, which describe the connections among educational actors in a national system. The ultimate goal is to provide insights about alternative organisational settings for the adoption of data analytics in education.

The paper is based on a participant observation approach applied in the Italian educational system. The study is based on four research projects that involved teachers, school principals and governmental organisations over the period 2017–2020.

As a result, the centralised, the decentralised and the network-based configurations are presented and discussed according to three organisational dimensions of analysis (organisational layers, roles and data management). The network-based configuration suggests the presence of a network educational data scientist that may represent a concrete solution to foster more efficient and effective use of educational data analytics.

The value of this study relies on its systemic approach to educational data analytics from an organisational perspective, which unfolds the roles of schools and central administration. The analysis of the alternative organisational configuration allows moving a step forward towards a structured, effective and efficient system for the use of data in the educational sector.

The purpose of this research is to develop a generic framework of a digital twin (DT)-based automated construction progress monitoring through reality capture to extended reality (RC-to-XR).

IDEF0 data modeling method has been designed to establish an integration of reality capturing technologies by using BIM, DTs and XR for automated construction progress monitoring. Structural equation modeling (SEM) method has been used to test the proposed hypotheses and develop the skill model to examine the reliability, validity and contribution of the framework to understand the DRX model's effectiveness if implemented in real practice.

The research findings validate the positive impact and importance of utilizing technology integration in a logical framework such as DRX, which provides trustable, real-time, transparent and digital construction progress monitoring.

DRX system captures accurate, real-time and comprehensive data at construction stage, analyses data and information precisely and quickly, visualizes information and reports in a real scale environment, facilitates information flows and communication, learns from itself, historical data and accessible online data to predict future actions, provides semantic and digitalize construction information with analytical capabilities and optimizes decision-making process.

The research presents a framework of an automated construction progress monitoring system that integrates BIM, various reality capturing technologies, DT and XR technologies (VR, AR and MR), arraying the steps on how these technologies work collaboratively to create, capture, generate, analyze, manage and visualize construction progress data, information and reports.

The purpose of this study is to elaborate on how analytics capability develops within the PSM function. This study is an in-depth exploration of how analytics capability develops within the purchasing and supply management (PSM) function.

A multiple case study was conducted of the PSM function of six case firms, in which primary data were collected through semi-structured interviews with PSM analytics stakeholders. The data were analyzed based on an analytics capability framework derived from the literature. Cases were chosen based on them having advanced PSM practices and ongoing analytics projects in the PSM area.

The findings shed light on how the firms develop their analytics capability in the PSM functional area. While we identify several commonalities in this respect, the authors also observe differences in how firms organize for analytics, bringing analytics and PSM decision-makers together. Building on the knowledge-based view of the firm, The authors offer a theoretical explanation of our observations, highlighting the user-driven side of analytics development, which has largely been unrecognized by prior literature. The authors also offer an explanation of the observed dual role that analytics takes in cross-functional initiatives.

The exploratory nature of our study limits the generalizability of our results. Further, our limited number of cases and interviewees indicate that there is still much to explore in the phenomenon of developing analytics capability.

Our findings can help firms gain a better understanding of how they could develop their analytics capability and what issues they need to consider when seeking leveraging data through analytics for PSM decisions.

This paper is, to the best knowledge of the authors, the first empirical study of analytics capability in PSM.

The future construction site will be pervasive, context aware and embedded with intelligence. The purpose of this paper is to explore and define the concept of the digital skin of the future smart construction site.

The paper provides a systematic and hierarchical classification of 114 articles from both industry and academia on the digital skin concept and evaluates them. The hierarchical classification is based on application areas relevant to construction, such as augmented reality, building information model-based visualisation, labour tracking, supply chain tracking, safety management, mobile equipment tracking and schedule and progress monitoring. Evaluations of the research papers were conducted based on three pillars: validation of technological feasibility, onsite application and user acceptance testing.

Technologies learned about in the literature review enabled the envisaging of the pervasive construction site of the future. The paper presents scenarios for the future context-aware construction site, including the construction worker, construction procurement management and future real-time safety management systems.

Based on the gaps identified by the review in the body of knowledge and on a broader analysis of technology diffusion, the paper highlights the research challenges to be overcome in the advent of digital skin. The paper recommends that researchers follow a coherent process for smart technology design, development and implementation in order to achieve this vision for the construction industry.

The study aims to identify the status quo of artificial intelligence in entrepreneurship education with a view to identifying potential research gaps, especially in the adoption of certain intelligent technologies and pedagogical designs applied in this domain.

A scoping review was conducted using six inclusive and exclusive criteria agreed upon by the author team. The collected studies, which focused on the adoption of AI in entrepreneurship education, were analysed by the team with regards to various aspects including the definition of intelligent technology, research question, educational purpose, research method, sample size, research quality and publication. The results of this analysis were presented in tables and figures.

Educators introduced big data and algorithms of machine learning in entrepreneurship education. Big data analytics use multimodal data to improve the effectiveness of entrepreneurship education and spot entrepreneurial opportunities. Entrepreneurial analytics analysis entrepreneurial projects with low costs and high effectiveness. Machine learning releases educators’ burdens and improves the accuracy of the assessment. However, AI in entrepreneurship education needs more sophisticated pedagogical designs in diagnosis, prediction, intervention, prevention and recommendation, combined with specific entrepreneurial learning content and entrepreneurial procedure, obeying entrepreneurial pedagogy.

This study holds significant implications as it can shift the focus of entrepreneurs and educators towards the educational potential of artificial intelligence, prompting them to consider the ways in which it can be used effectively. By providing valuable insights, the study can stimulate further research and exploration, potentially opening up new avenues for the application of artificial intelligence in entrepreneurship education.

Digital twin (DT) is an emerging technology that enables sophisticated interaction between physical objects and their virtual replicas. Although DT has recently gained significant attraction in both industry and academia, there is no systematic understanding of DT from its development history to its different concepts and applications in disparate disciplines. The majority of DT literature focuses on the conceptual development of DT frameworks for a specific implementation area. Hence, this paper provides a state-of-the-art review of DT history, different definitions and models, and six types of key enabling technologies. The review also provides a comprehensive survey of DT applications from two perspectives: (1) applications in four product-lifecycle phases, i.e. product design, manufacturing, operation and maintenance, and recycling and (2) applications in four categorized engineering fields, including aerospace engineering, tunneling and underground engineering, wind engineering and Internet of things (IoT) applications. DT frameworks, characteristic components, key technologies and specific applications are extracted for each DT category in this paper. A comprehensive survey of the DT references reveals the following findings: (1) The majority of existing DT models only involve one-way data transfer from physical entities to virtual models and (2) There is a lack of consideration of the environmental coupling, which results in the inaccurate representation of the virtual components in existing DT models. Thus, this paper highlights the role of environmental factor in DT enabling technologies and in categorized engineering applications. In addition, the review discusses the key challenges and provides future work for constructing DTs of complex engineering systems.