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The purpose of this study is to evaluate knowledge sovereignty and its implication for clearing the mental cobweb through library engagement.

Review of literature

Knowledge sovereignty refers to people’s ability and aptitude to control, access and navigate information to enable them make informed decisions and channel their activities toward right choices. Library engagements within the new normal of knowledge sovereignty center on their knowledge-centric approach to create, scale, reframe and disseminate both new and existing knowledge to afford quick and gainful use within organizations and the larger society in a short period of time, thus eliminating the dilemma of digital information overload and its complexities, uncertainties and oftentimes, chaos.

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Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting problems. This research focuses on exploring how blockchain technology provides solutions to overcome the barriers of accounting process in SCF. The benefits, opportunities, costs and risks related to blockchain adoption are also explored.

Multi-case study and qualitative methods are used with a framework based on blockchain role to overcome the accounting process barriers. Ten blockchain projects in SCF and 29 interviews of participants as a unit of analysis are considered.

The findings indicate that blockchain technology offers solutions to solve accounting, accountability and assurance problems in SCF. Validity, verification, smart contracts, automation and enduring data on trade transactions potentially solve those barriers. However, it is also necessary to consider costs such as implementation, technology, education and integration costs. Then there are possible risks such as regulatory compliance, operational, code development and scalability risk. This finding reflects the current status of blockchain technology roles in SCF.

This study unveils blockchain's SCF accounting potential, emphasizing multi-case method limitations and future research prospects. Diverse contexts challenge findings' applicability, warranting cross-industry studies for deeper insights. Addressing selection bias and integrating quantitative measures can enhance understanding of blockchain's accounting impact.

Accounting professionals can get an idea of the future direction and impact of blockchain technology on accounting, accountability and assurance processes.

This study provides initial findings on the potential, costs and risks of blockchain that is beneficial for parties involved in SCF, especially for banks and insurance underwriters. In addition, the findings also provide direction for the contribution of blockchain technology to accounting theory in the future.

The authors emphasize the information role of earnings management and how it may be used to “mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers.” Specifically, the authors examine the causal effect of tax incentives on private firms' earnings management based on a corporate tax reform in China.

In December 2001, China implemented a tax collection reform which moved the collection of corporate income taxes from the local tax bureau to the state tax bureau. This reform results in exogenous variations in the effective tax rate among similar firms established before and after 2002. The authors apply a regression discontinuity design and use the generated variation in the effective tax rate to investigate the impact of taxes on firm earnings management.

The authors find that tax reduction substantially increases private firms' incentives to manage earnings information, and such effect is particularly pronounced when tax collection intensity and government interventions are low. Further evidence shows that lower tax rates stimulate firms' investment, inventory turnover and recruitment of skilled human capital. A plausible mechanism is that private firms signal a promising outlook by managing earnings to attain greater financing and improve investment/operation levels when financial constraints are removed.

First, the authors present the causal effects of tax incentives on private firm's earnings management, which deepens the authors’ understanding on the determinants of firm's earnings information production. Second, this study also contributes to the literature on tax-induced earnings management. Third, the authors believe that this topic offers clear policy implications and would be of particular interest to regulators.

Drawing on the microfoundations theory and rational choice sociology, this study aims to investigate knowledge-sharing microfoundations through knowledge sabotage behaviours in the workplace. As such, it aims to shed light on the adverse impact of knowledge sabotage on a knowledge-sharing climate.

As a quantitative deductive study, it is based on information collected from 329 employees of European companies by self-administered online surveys. Data validity and reliability has been assessed through a confirmatory factor analysis, and data analysis was carried out by using a covariance-based structural equation modelling technique.

The findings from the empirical investigation supported the baseline hypotheses of the multilevel conceptual model, which is the positive relationship between organizational trust and environmental knowledge sharing. Then, recurring to a microfoundational exploration, this study supports the mediating indirect effect of job satisfaction and knowledge sabotage in affecting knowledge sharing as a social outcome.

This study concurs to broaden knowledge-sharing awareness among scholars and practitioners, by focusing on knowledge sabotage as its most pernicious counterproductive behaviour. Furthermore, this research provides valuable guidance for the future development of research based on multilevel investigations.

This study builds on the need to explore the numerous factors that affect knowledge sharing in economic organizations, specifically focusing on knowledge sabotage. Adapting Coleman’s bathtub, the authors advance the first multilevel conceptual model used to unveil the knowledge-sharing microfoundations from the perspective of a counterproductive knowledge behaviour.

This study aims to elucidate the dynamics of social media discourse during global health events, specifically investigating how users across different platforms perceive, react to and engage with information concerning such crises.

A mixed-method approach was employed, combining both quantitative and qualitative data collection. Initially, thematic analysis was applied to a data set of social media posts across four major platforms over a 12-month period. This was followed by sentiment analysis to discern the predominant emotions embedded within these communications. Statistical tools were used to validate findings, ensuring robustness in the results.

The results showcased discernible thematic and emotional disparities across platforms. While some platforms leaned toward factual information dissemination, others were rife with user sentiments, anecdotes and personal experiences. Overall, a global sense of concern was evident, but the ways in which this concern manifested varied significantly between platforms.

The primary limitation is the potential non-representativeness of the sample, as only four major social media platforms were considered. Future studies might expand the scope to include emerging platforms or non-English language platforms. Additionally, the rapidly evolving nature of social media discourse implies that findings might be time-bound, necessitating periodic follow-up studies.

Understanding the nature of discourse on various platforms can guide health organizations, policymakers and communicators in tailoring their messages. Recognizing where factual information is required, versus where sentiment and personal stories resonate, can enhance the efficacy of public health communication strategies.

The study underscores the societal reliance on social media for information during crises. Recognizing the different ways in which communities engage with, and are influenced by, platform-specific discourse can help in fostering a more informed and empathetic society, better equipped to handle global challenges.

This research is among the first to offer a comprehensive, cross-platform analysis of social media discourse during a global health event. By comparing user engagement across platforms, it provides unique insights into the multifaceted nature of public sentiment and information dissemination during crises.

This study examines academic librarians' perceptions and attitudes toward Internet of Things (IoT) applications in Hong Kong academic libraries and the problems and possible improvements in using IoT technologies to strengthen library services.

This qualitative research used video conferencing software for semi-structured, one-on-one interviews. Participants were given introductory material about the IoT and asked to complete an interview. The data were analyzed using inductive theme clustering for this study.

The analysis identified three themes: perception about applying IoT technology to the library, problems and improvements in using IoT. Participants were generally optimistic about the potential benefits of IoT for improving library operations and providing personalized services. However, they also expressed concerns about privacy and security, errors and extra efforts for information literacy training. They suggested improvements such as incorporating facial recognition technology, advanced RFID technology and collections identification technology to enhance user experience.

Most studies examined users' views rather than librarians' on IoT applications, which few studies cover, especially in East Asia.

Usage of updated technology is continuously empowering customer relationship management (CRM) to be convenient and user friendly, where customers are kept engaged with knowledge and information. This enables them on decision-making and managing their portfolio, especially in mutual fund investments. To improve toward a positive decision, certain quality related variables needed to be considered. Thus, this study aims to estimate the mediation effect of relationship quality and outcome (RQO) between CRM and investment decision-making in mutual funds (MFD).

The descriptive study adopted the constructs from existing empirical literatures to conceptualize the model with three higher order constructs with 12 dimensions. Survey method is used, and with a structured questionnaire, a total of 323 mutual fund investors were approached using nonprobability criterion sampling technique, of which 262 relevant responses were considered for estimating the structural model. Smart PLS was used to establish the relationship of the constructs.

The result emphasizes a significant direct and indirect relationship indicating that investors are more inclined to MFD through technology-enabled CRM and RQO plays a vital role in explaining the direct relationship between CRM and MFD. The results of the study are in-line with the existing literature.

The study highlights that financial institutions must focus not only on technological diffusion but also needs to ensure quality service by providing knowledge and information during every access of transactions by customers, making them independent and confident during investments.

This study indicates how capacity efficiency, which is a part of service productivity, can be managed without affecting the outcome efficiency by incorporating technology in the place of human interaction during relationship acquiring and retaining process.

This research investigates the impact of the COVID-19 pandemic on the use of transitional spaces in a Korean academic setting, to assess the impact of the pandemic on users' utilization of transitional spaces and evaluate any changes in their usage patterns. The research explores whether transitional spaces can function as social interactive spaces, aligning with Ray Oldenburg's “third-place” theory. The focus is on South Korean academic settings, aiming to create neutral and safe zones for users.

The adopted methodology involves reviewing the literature and employing design charrette as a major data collection tool. The design charrette provided a platform for users to share insights on current transitional spaces during the pandemic and envision these spaces as future social and interactive spaces.

The design charrette participants advocated for modifying the current transitional space design to transform these spaces into shared spaces for both visitors and regular users in the future. Restricting access for external users to the main building area until necessary. The significance of site amenities in determining transitional spaces as “third-places” was emphasized. While the nature of the building, its location and transitional space amenities are crucial aspects to consider, designers may prioritize user opinions and preferences, as the success or failure of the design ultimately centers on user behaviors.

The research focused on a specific university, hindered by limited access to other institutions during the pandemic. Restrictions on external users discouraged entry without proper permission, which was challenging to obtain. The conventional design charrette outlined in the research method was impossible due to pandemic-related limitations on gathering participants in one location. Therefore, the researcher modified the design charrette method to align with strict social distancing measures.

The results of the research are not limited to academic settings, but they can be implied in other environments where social interaction spaces are required and where there is a constant flow of visitors and regular users. The design charrette can be used as a methodology for interior spaces along with large-scale projects of urban planning.

The research analyzed transitional spaces during the pandemic, suggesting redesign to serve and act as buffer zones between private and public areas and become a common social gathering place for visitors and regular users within the built environment.

This paper aims to answer questions pertinent to whether or not services provided by smart hotels are really what customers are looking for, as well as to ascertain what are some unintended experiences guests may encounter. In essence, to the best of the authors’ knowledge, this research is the first in the field to acknowledge the paradox of smart service.

This inquiry adopts a qualitative approach with data-driven from online customer reviews and semistructured interviews. Thematic analysis was undertaken to interpret review comments.

Results point to a new phenomenon, which is coined as the smartness paradox. In particular, customers on one hand enjoy an array of smart-infused experiences that jointly offer patrons a sense of a futuristic lifestyle. On the other hand, smart devices superimpose a number of hindrances that bring guests dismay and annoyance.

This investigation brings smart service failure to the fore to highlight several key failure themes that could jeopardize the entire operation with debased customers’ satisfaction and loyalty inclination.

The smartness-paradox framework used in the present inquiry entails both approach and avoidance consequences customers enact depending on their smart experiences.

The purpose of this study is to apply altmetrics and bibliometric indicators on the top 100 most mentioned articles published related to the sustainable development goal (SDG)-13, Climate Action.

The authors used the Altmetric Explorer’s SDGs filter to extract the most mentioned articles belonging to Climate Action and their other characteristics, such as DOI, titles, tools mentioning them and their demographic descriptions. The same set of papers was searched in the Dimensions database to extract them in the format importable in R-studio to check the distribution of papers across various journals and identify their subject category, countries and institutions publishing these papers. Further, SPSS was used to check the correlation between altmetric attention score (AAS) and citations.

The results of the paper showed the mean of AAS and the citations received by the articles was 3,556.35 and 304.04, respectively. Twitter has been the most used social media platform for mentioning the research related to climate action, covering 88.1% of the total mentions. The Twitter and the News mention demographics show the USA contributing the most tweet mentions (15.2%) as well as news mentions (57.65%) to the papers. Also, the USA has solely published 49 papers from the total papers selected for the study. The papers were published in 31 journals most of them belonging to the quartile first (Q1) category and primarily belonged to the subject category “Earth Sciences.” Pearson’s correlational method showed a significant but low positive correlation between AAS and citation counts (r = 0.365, p = <0.001) and a strong positive correlation between the citations and Mendeley readership counts (r = 0.907).

The research is original in nature and discovered very interesting results about climate action using altmetric and bibliometric techniques.