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This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

Architectural programming, as a critical phase in construction projects, has been widely recognized for its importance and advantages throughout the construction process. With the rapid development of the socioeconomic landscape, architectural programming has garnered increasing attention from various other disciplines, becoming a key trend in interdisciplinary collaboration. This study aims to provide a comprehensive understanding of the current status and future directions of architectural programming from an interdisciplinary perspective through scientometric analysis and systematic review.

This study first collected English journal articles on architectural programming published between 1975 and 2024 from the Web of Science and Scopus databases. After an initial screening of titles and abstracts, 515 articles were selected for scientometric analysis to reveal the current state and advantages of architectural programming research in multidisciplinary fields. Subsequently, a second screening of full-text articles identified 75 journal articles for systematic review, focusing on research topics and challenges in interdisciplinary applications.

The study reveals an exponential increase in the number of papers related to architectural programming between 1975 and 2024, particularly in the last decade. Six key research topics of architectural programming in multidisciplinary fields were identified: (1) performance optimization and evaluation, (2) digitalization and automation development, (3) project management and decision support, (4) improvement of human and social welfare, (5) sustainable resources and environment and (6) educational practices of architectural programming. Additionally, the study identified the main challenges in the interdisciplinary application of architectural programming, including (1) incompatibility among disciplines, (2) limitations of data and methodologies and (3) insufficient social engagement. To address these challenges, three potential future directions were proposed: (1) establishing interdisciplinary teams and platforms, (2) enhancing multi-source data integration and digital transformation and (3) improving governance mechanisms and educational training.

By combining quantitative and qualitative methods, this study provides a comprehensive review of architectural programming research and applications in multidisciplinary fields, offering theoretical foundations and practical references for the future development of architectural programming. This review not only aids in understanding the overall status of current architectural programming research but also offers valuable insights and recommendations for future research directions and practical applications.

This paper aims to explore the role of blockchain (BCT) and Artificial Intelligence (AI) technologies in enhancing and incentivizing environmentally responsible, socially inclusive and economically viable tourism practices within the hospitality and tourism (H&T) industry.

This study is based on a critical reflection research approach that enables a synthesis of information derived from existing literature's insights and the authors' experiences and observations. By examining frameworks and theories in the literature, critical reflection also helps develop a more comprehensive understanding of the topic.

This study portrays how BCT could be used to track the sustainability credentials of tourism providers and how AI can optimize energy usage in hotels. This study depicts how adopting technology-driven sustainable practices in the H&T industry can increase profitability, improve reputation, compliance with regulations, efficiency and a better guest experience.

The study suggests targeted actions and policy frameworks that can be tailored to different stakeholder groups (hospitality businesses, policymakers and tourists) to overcome barriers and maximize the positive societal and environmental impacts of adopting BCT and AI for sustainable tourism.

The originality of this study lies in its ability to offer new perspectives and novel recommendations on the diverse uses of AI and BCT in the context of sustainable tourism. Furthermore, the study provides strategic and policy elements (Targeted actions and policy frameworks) for stakeholders to integrate sustainable tourism practices using BCT and AI successfully. This study differs from earlier review studies that primarily focused on adopting emerging technologies and ignoring the sustainability angle in the use of technology.

Blockchain technology can potentially address the challenges of information storage, sharing and management and improve them further in an organization and sector as a whole. This study aims to investigate the effects of technology, organization and environment on the behavioral intention of employees to adopt blockchain in the Indian insurance sector and the mediating role of knowledge management practices.

A structured questionnaire was used to collect a sample size of 390 responses based on convenience sampling. Partial least square structural equation modeling was used to analyze the data.

The findings highlighted that organizational factors, followed by technological factors, significantly impact employees' behavioral intentions. The results established that the impact of environmental factors is insignificant on blockchain adoption intention. Knowledge management practices significantly mediate the relationship between organizational factors, technological factors and behavioral intention.

The results indicate that organizations must prioritize organizational factors (technological competence, top management support and financial readiness) and knowledge management practices (knowledge creation, sharing and retention) to positively impact employees' behavioral intentions and ensure successful and effective technology adoption.

Using the Technology-Organization-Environment framework, the study tests the conceptual model, showing the relationship between technological, organizational and environmental factors, behavioral intention and knowledge management practices. The role of knowledge management practices in technology adoption within organizations has been scarcely explored. This study adds significant and novel contributions in this area.

Teaching wine tasting online is challenging, even given the curated digital tools of the Wine and Spirit Education Trust, a highly renowned online wine certification system is used. This paper aims to initially explore wine experts’ opinions about online wine education and subsequently examine the feasibility of customizing wine appreciation lexicons for Chinese learners.

A two-study multimethod approach was adopted. Study 1, a two-stage Delphi study, was conducted with 17 wine experts representing a number of countries, using a mix of closed/open-ended questions in an online survey. Data was collected in a market study in Study 2, conducted at agricultural markets in Thailand (pilot test) and China. Dialogues with market sellers were undertaken, evoking mental imagery of wine descriptors to explore the relevance of traditional versus local aromas and flavors in describing wine.

Findings concentrate on three main areas: general advantages/disadvantages of online wine education, reactions toward asynchronous/synchronous methods of wine tasting and, finally, the feasibility of customizing a wine appreciation lexicon for Chinese learners.

The study presents novel insights into the role of online wine education in China.

This study examines the customer strategies for small- and medium-sized manufacturing suppliers (SMMSs) in customer dominance markets, particularly regarding power asymmetry. It has two key objectives: (1) to identify factors impacting SMMSs' customer strategies, including technological and marketing capabilities and the importance of the main customer and (2) to examine the impact of these strategies on firm growth.

Using the survey data on 279 Korean manufacturing suppliers in B2B markets, nine hypotheses were verified through a structural equation model (SEM). It involved capturing the varied influence of organizational capabilities on the two types of customer strategies and the link between customer strategy and firm growth.

Technology and marketing capabilities affect new customer acquisition directly, while in the case of main customer retention, marketing capability affects main customer retention through the overall satisfaction about the existing relationship. Although the importance of the main customer suppresses new customer acquisition strategies, SMMSs should actively pursue both customer acquisition and retention to promote firm growth.

The findings reveal how SMMSs, leveraging technological and marketing capabilities, can concurrently pursue new customer acquisition and main customer retention. Additionally, it empirically demonstrates the impact of the main customer’s importance on these customer strategies and underscores the positive impact of both strategies on firm growth. This provides a blueprint for a value-creation process linking capabilities, customer strategies and firm performance.