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Article
Publication date: 28 November 2023

Maurizio Massaro, Rosanna Spanò and Sanjaya Chinthana Kuruppu

This paper aims to understand the main challenges connected with accountability issues across multiple layers of the metaverse, to identify whether and how any techwashing is…

Abstract

Purpose

This paper aims to understand the main challenges connected with accountability issues across multiple layers of the metaverse, to identify whether and how any techwashing is taking place and to discuss implications for accounting research.

Design/methodology/approach

To develop the research, the authors refer to a critical dialogic accountability framework, operationalized in the current paper by leveraging the perspectives of accountability as virtues and as mechanisms (Bovens, 2010). The authors discuss who is accountable to whom, for what and in what manner in a relatively unregulated and unaccountable world, through the layers of virtual reality introduced by MacKenzie et al. (2013) and Llewellyn (2007). Methodologically, the study concentrates on 32 start-ups working in the metaverse selected from the Crunchbase database and relies on interviews, direct observation in the field and white paper reports analyzed by means of NVivo coding.

Findings

The findings show how metaverse creators deal with accountability as a virtue and accountability as a mechanism. Companies who operate metaverses primarily consider accountability in the virtual-physical domain, which focuses on developing the necessary internal and external architecture to enable a particular metaverse to function. Metaverse companies also emphasize the virtual-agential dimension that concentrates on onboarding, engaging with and incentivizing individuals in virtual worlds. There is an emphasis on outlining the virtues or standards that metaverse companies aspire to, but there is very little detail provided. Similarly, there are uneven and limited discussions of the mechanisms that can support accountability in most layers of a virtual world.

Research limitations/implications

The analysis raises significant questions about the purpose, scope and use of metaverses, which are still a relatively unregulated and unaccountable world. The paper advances the idea that the current creators of metaverses are “techwashing” their projects, providing a utopian ideal of what their universes will look like but obfuscating the realities of their ventures in tech jargon that few people are likely to understand. Therefore, meaning and truth at all levels of the real and virtual worlds remain unaddressed, with implications to be explored in terms of legitimacy and trust of metaverses and the interests that shape them.

Originality/value

This paper is one of the first to address the issue of accountability in metaverses. It advances an analytical framework to guide future accounting and accountability research into virtual worlds.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Decolonizing Educational Relationships: Practical Approaches for Higher and Teacher Education
Type: Book
ISBN: 978-1-80071-529-5

Article
Publication date: 21 December 2023

Anshika Singh Tanwar, Harish Chaudhry and Manish Kumar Srivastava

This study aims to provide a holistic review of social media influencers (SMIs) research based on a unique approach of bibliometric analysis and content analysis between 2011 and…

Abstract

Purpose

This study aims to provide a holistic review of social media influencers (SMIs) research based on a unique approach of bibliometric analysis and content analysis between 2011 and 2020. The review examines the main influential aspects, themes and research streams to identify research directions for the future.

Design/methodology/approach

The sample selection and data collection were done from the Scopus database. The sample dataset was refined based on the inclusion and exclusion criteria to determine the final dataset of 183 articles. The dataset was exported in the BibTeX format and then imported into the BiblioShiny app for bibliometric analysis. The content analysis was done following the theory-context-methodology framework.

Findings

The several findings of this study include (1) Co-word analysis of most used keywords; (2) Longitudinal thematic evolution; (3) The focus of the research papers as per the theory-context-methodology review protocol are persuasion knowledge model, fashion and beauty industries, Instagram and content analysis, respectively; and (4) The network analysis of the research studies is known as the co-citation analysis and depicts the intellectual structure in the domain. This analysis resulted in four clusters of the research streams from the literature and two emergent themes (Chen et al., 2010)

Originality/value

In general, the previous reviews in the area are either domain, method or theory-based. Thus, this study aims to complement and extend the existing literature by presenting the overall picture of the SMI research with the help of a unique combined approach and further highlighting the trends and future research directions based on the findings of this study.

Details

Journal of Advances in Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0972-7981

Keywords

Article
Publication date: 30 December 2021

Harsh M. Shah, Bhaskar B. Gardas, Vaibhav S. Narwane and Hitansh S. Mehta

This paper aims to conduct a systematic literature review of the research in the field of Artificial Intelligence (AI) and Big Data Analytics (BDA) in Supply Chain Risk Management…

1857

Abstract

Purpose

This paper aims to conduct a systematic literature review of the research in the field of Artificial Intelligence (AI) and Big Data Analytics (BDA) in Supply Chain Risk Management (SCRM). Finally, future research directions in this field have been suggested.

Design/methodology/approach

The papers were searched using a set of keywords in the SCOPUS database. These papers were filtered using the Title abstract keywords principle. Further, more papers were found using the forward-backward referencing method. The finalized papers were then classified into eight categories.

Findings

The previous papers in AI and BDA in SCRM were studied. These papers emphasized various modelling and application techniques for AI and BDA in making the supply chain (SC) more resilient. It was found that more research has been done into conceptual modelling rather than real-life applications. It was seen that the use of AI-based techniques and structural equation modelling was prominent.

Practical implications

AI and BDA help build the risk profile, which will guide the decision-makers and risk managers make their decisions quickly and more effectively, reducing the risks on the SC and making it resilient. Other than this, they can predict the risks in disasters, epidemics and any further disruption. They also help select the suppliers and location of the various elements of the SC to reduce the lead times.

Originality/value

The paper suggests various future research directions that fellow researchers can explore. None of the previous research examined the role of BDA and AI in SCRM.

Article
Publication date: 16 August 2022

Nisha TN and Mugdha Shailendra Kulkarni

The purpose of the study is to confirm the fact that in informations security, the human factor was considered as a key carrier of the majority of attacks that an information…

Abstract

Purpose

The purpose of the study is to confirm the fact that in informations security, the human factor was considered as a key carrier of the majority of attacks that an information system faces. Banking and other financial services are always top among the most attractive targets for cyber attackers. Blind phishing or spear phishing is still one of the major contributors to all malicious activities in the e-banking sector. All the counter mechanisms, therefore, revolve around the concept of how security-aware the customers are. To fool these mechanisms, attacks are becoming smarter and are searching for methods where the human involvement is diminishing to zero. Zero click attacks are one big leap that attackers are taking that removes the requirement of human involvement in initiating attacks and are moving toward an era of unassisted attacks. Even though the standard procedure and protocols are built into the banking system, they fail to detect this attack resulting in significant losses.

Design/methodology/approach

This paper follows a conceptual review of the upcoming concept in security and its implication in e-banking sector. The methodology adopted in this paper uses review papers, articles and white papers to conclude a theoretical model. A detailed analysis of unassisted attacks is considered from 2010 onwards till 2022.

Findings

This research deliberates on the methodologies of zero click attacks and gives a detailed analysis of attack vectors and their exploits. This research also identifies the likely attacks on e-banking that these vulnerabilities can trigger.

Originality/value

The key contribution is toward the early detection of zero click attacks, suggesting countermeasure, reducing the likelihood of these attacks and the financial impact.

Details

Journal of Financial Crime, vol. 30 no. 5
Type: Research Article
ISSN: 1359-0790

Keywords

Book part
Publication date: 20 September 2023

Philippa Gordon-Gould

This chapter focusses on contradictions within existing legislation to develop an equitable and effective educational system for those with special educational needs and…

Abstract

This chapter focusses on contradictions within existing legislation to develop an equitable and effective educational system for those with special educational needs and disabilities (SEND). It highlights tensions between the underlying aims of the legislation and the implementation of policies, specifically on admissions and exclusions with reference to the current government proposals for an increase in Alternative Provision (AP). It considers the response of Multi-Academy Trusts (MATs) to ensure an acceptable practice of inclusion while raising overall standards of attainment. It also considers the Government Green paper response to increasing pressure from parents for more appropriate levels of support for their children with SEND.

Book part
Publication date: 7 April 2023

Umair Ghori and Tarisa K. Yasin

International humanitarian law (IHL) is struggling to catch up with military technological development. The international community is increasingly alarmed at the prospect of…

Abstract

International humanitarian law (IHL) is struggling to catch up with military technological development. The international community is increasingly alarmed at the prospect of lethal autonomous weapon systems (LAWS) operating without a human interface. The international community’s concern with autonomous enabling technology in weapon systems is whether weapon systems with the ability to identify, select, and attack military targets with little to no human control can comply with existing IHL rules and be morally and ethically acceptable.

This chapter explores an expanded concept of social licence to operate (SLO) to regulate the development of LAWS. The authors believe that it is more efficacious to take a preventative and precautious approach by holding the developers accountable to IHL during the gestation period instead of following a post facto approach. The authors argue that the process involved in issuing or revoking an SLO for the developers of LAWS is already beginning to emerge in IHL. The SLO is only effective during the developmental cycle and would continue as soft law form in regulating the use of LAWS until a more concrete, treaty-based response emerges. In this sense, the SLO can be seen as a catalyst towards a concerted international response to regulate the development, deployment, and use of LAWS.

Open Access
Article
Publication date: 15 October 2021

Chris Brown, Robert White and Anthony Kelly

Change agents are individuals who can successfully transform aspects of how organisations operate. In education, teachers as change agents are increasingly seen as vital to the…

Abstract

Change agents are individuals who can successfully transform aspects of how organisations operate. In education, teachers as change agents are increasingly seen as vital to the successful operation of schools and self-improving school systems. To date, however, there has been no systematic investigation of the nature and role of teacher change agents. To address this knowledge gap, we undertook a systematic review into five key areas regarding teachers as change agents. After reviewing 70 outputs we found that current literature predominantly positions teacher change agents as the deliverers of top-down change, with the possibility of bottom-up educational reform currently neglected.

Book part
Publication date: 15 May 2023

Yogesh Mishra and Susmita Priyadarshini Mishra

Purpose: Discarded electronic products have become one of the major and dangerous waste streams in the world, which is growing at a fast rate and has become a serious topic of…

Abstract

Purpose: Discarded electronic products have become one of the major and dangerous waste streams in the world, which is growing at a fast rate and has become a serious topic of concern. ‘E-waste’ has become a substantial waste stream in recent decades due to rapid technological advancements, consumerism, economic development, urbanisation and obsolescence, resulting in shorter product lifecycles. As a result, in recent years, the management and control of electronic waste have been a cause of concern, as it has a detrimental impact on the environment and the humans who deal with it.

Methodology: This doctrinal-analytical paper aims to analyse legislation enacted for the prevention and reuse of e-waste in India and the implementation of the International Convention regarding e-waste, along with the threat e-waste poses against the Sustainable Development goals set by the United Nations to protect the future.

Findings: One option for dealing with the hazard posed by informal ‘electronic waste’ disposal is to enact punishing restrictions that have a deterrent effect on society. As a result, various environmental rules and standards dealing with e-waste have been implemented in India, directly or indirectly. Because punitive measures in ecological laws dealing with electronic trash have not stopped environmental damage, such enactments have failed. By identifying the source of e-waste (polluters), accountability can be charged to them, which will lead to deterrence; moreover, adapting to a more ecologically efficient e-waste management method will also help reduce e-waste hazards.

Details

Contemporary Studies of Risks in Emerging Technology, Part B
Type: Book
ISBN: 978-1-80455-567-5

Keywords

Content available
Book part
Publication date: 20 September 2023

Abstract

Details

Progress Toward Agenda 2030
Type: Book
ISBN: 978-1-80455-508-8

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