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The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

Against the background of the I50 paradigm, this paper queries in what ways blockchain and blockchain-based applications deployed in the smart city context facilitate the integration of the I50 paradigm in smart urban contexts.

A mixed methods approach is applied. First, by means of desk research and thematic literature review, a conceptual model integrating the I50 paradigm, smart city and blockchain-based solutions is built. Second, science mapping bibliometric analysis (SciMat) based on keywords’ co-occurrence is applied to a sample of 491 research articles to identify key domains of blockchain-based applications’ use in smart city. Third, a semi-systematic literature review complements insights gained through SciMat. Fourth, the findings are interpreted through the precepts of the conceptual model devised earlier.

The key blockchain-based applications in smart cities pertain to two domains, i.e. the foundational, service facilitation-oriented domain, including security (and safety), networks, computing, resource management and the service delivery-oriented domain, including mobility, energy and healthcare. Blockchain serves as the key building block for applications developed to deliver functions specific to each of the thus identified domains. A substantial layering of blockchain-based tools and applications is necessary to advance from the less to the more complex functional domains of the smart city.

At the conceptual level, the intricacies of the (making of the) I50 paradigm are discussed and a case for I50 – smart city – blockchain nexus is made. Easton’s input–output model as well as constructivism is referenced. At the empirical level, the key major domains of blockchain-based applications are discussed; those that bear the prospect of integrating the I50 paradigm in the smart city are highlighted. At the methodological level, a strategic move is made aimed at restoring the literature review’s role as subservient to the key line of exploration, to justify and ultimately support it, rather than to showcase the literature review as the ultimate purpose for itself.

Alexa’s integration in rural primary schools has improved the pedagogy and has created an engaging and objective learning environment. This study investigates the integration, with a specific focus on exploring its various aspects. The impact of Alexa’s on students' English vocabulary, comprehension and public speaking are examined. This study aims to provide insights the teachers and highlight the potential of artificial intelligence (AI) in rural education.

This content analysis study explores the use of Alexa in primary education in rural areas of India. The study focuses on the types of the questions asked by the students and examines the pedagogical implications of these interactions. By analyzing the use of Alexa in rural educational settings, this study aims to contribute to our understanding of how voice assistants are utilized as educational tools in underprivileged areas.

Alexa significantly improved students' English vocabulary, comprehension and public speaking confidence. Alexa increased school enrollment and retention. Virtual voice assistants like Alexa may improve pedagogy and help India’s rural education. This study shows AI improves rural education.

The study only covers rural India. Self-reported data and observations may bias the study. The small sample size may underrepresent rural educational institutions in India.

Alexa is used to study rural India’s primary education. Voice assistants in rural education are understudied. The study examines Alexa’s classroom use, student questions, and policy and teacher education implications. AI’s education transformation potential addresses UNESCO’s teacher shortage. This novel study examines how AI can improve rural education outcomes and access.

This paper aims to determine the impact of mentorship on the development of self-directedness among beginner teachers in their initial years of teaching.

The researcher adopted a positivist paradigm to explore the situation of concern. Quantitative research was conducted, involving the collection and analysis of numerical data. Two closed-ended structured questionnaires were utilised, derived from the 40-item self-directed learning readiness scale (SDLRS) developed by Fisher and King, and a pre-determined questionnaire by Glazerman focused on the first-year teaching experience, induction and mentoring of beginner teachers.

Beginner teachers merely relying on the knowledge obtained from their studies is insufficient to achieve a satisfactory level of self-directedness when starting a teaching career. Most beginner teachers faced significant challenges in their early years of teaching due to the absence of mentoring support. In addition, most indicated that they resume their teaching duties and rely on their district for general support, guidance and orientation. Finally, the results have shown that mentoring positively impacts beginner teachers’ self-directedness.

The first limitation was that this study was narrowed to one South Africa University part-time B.Ed honours students working as beginner teachers in different provinces at primary and secondary schools. As a result, the findings of this research might be interpreted by some critics as one-sided and not representative of the views of most beginner teachers in South Africa who are working. The second limitation of this study is the sample size. In this study, 222 responses were received. As a result, the findings of this research might be considered not representative of the target sample size.

The presence and effective implementation of mentoring programmes in schools can positively impact beginner teachers' professional development and retention during their first years of teaching.

We contend that our research holds significance for international readership as it aims to garner attention towards potential research endeavours in diverse settings concerning mentorship programs for beginner teachers, specifically promoting self-directed learning. Our research offers opportunities to compare our findings with studies conducted in more comprehensive, comparative contexts and foster research possibilities in broader, contrasting contexts.

Based on the findings of this research, the availability and effective use of mentoring programmes would significantly affect beginner teachers' self-directedness, improve their retention rate and alleviate their teaching challenges. This study was the first research on the perceptions of the influence of mentoring on the self-directedness of beginner teachers.

The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has evolved and whether methodological reporting influences the downloads or citations received by qualitative articles.

Methodological reporting practices were identified through content analysis of 318 qualitative articles published in three major service research journals and comparison with prior methodological literature. Regression analysis was used to test how the level of methodological reporting influences article downloads and citations.

The study identifies 29 reporting practices related to 9 key methodological reporting areas. The overall level of methodological reporting in published qualitative articles has increased over time. While differences in the level of reporting between service journals persist, they are narrowing. The level of methodological reporting did not influence downloads or citations of qualitative articles.

Service scholars using qualitative methods should pay attention to methodological reporting as it can improve the chances of being published. Factors such as theoretical contributions are likely to have a greater influence on article impact than methodological reporting.

No prior study has explored methodological reporting practices across different qualitative methodologies or how reporting influences article impact. For authors, reviewers and editors, the study provides an inventory of reporting practices relevant for evaluating qualitative articles, which should lower barriers for qualitative methods in service research by providing practical guidelines on what to focus on when reporting and assessing qualitative research.

While many works have reported adopting exploratory practice (EP) principles in language teaching research, only a few studies have explored the enactment of EP in an online extensive reading of students majoring in English education. Given the relative paucity of attention to the use of EP as the practitioner research in English language teaching (ELT), the present EP investigates how students understand online extensive reading practice mediated by online group discussion and extensive reading logs, where the first author served as the online extensive reading practice instructor.

The exploratory practice focuses on incorporating research into pedagogy and fastens the importance of the quality-of-life in the classroom. The data were collected through students reading logs and semi-structured interviews. The collected data were analyzed using the thematic analysis. In this case, there were six phases including familiarizing with the data, generating initial codes, searching for the themes, reviewing the themes, defining the theme and writing up.

The findings reveal that online group work driven by EP enables everybody to engage in learning activities. EP assists the students in perceiving their potential and gaining a better awareness of the need to devote themselves to the class. In the EP activities, they work together to build a peaceful situation to advance the quality of learning in EFL classrooms.

The present study’s limitation is the small sample. Apart from that, the research results cannot be generalized to other places.

This study suggests that EP is suitable to create a mutual understanding among the learners and teachers. To conclude, English language competency can be achieved in a pleasant atmosphere through EP.

The present study succeeded in adding new literature studies related to EPs by discussing online group discussions and their challenges during the learning process. These aspects were identified through reading logs and interviews with students. Thus, it focuses on the implementation and challenges of online group discussions.

The purpose of this study is to chart the development of Makerspaces in higher education (MIHE), by building a map of existing research work in the field. Based on a corpus of 183 manuscripts, published between January 2014 and April 2021, it sets out to describe the range of topics covered under the umbrella of MIHE and provide a holistic view of the field.

The approach adopted in this research includes development of the 2014–2021 MIHE corpus; literature overview and initial coding scheme development; refinement of the initial coding scheme with the help of a focus group and construction of the MIHE map version 1.0; refinement of the MIHE map version 1.0 following a systematic approach of content analysis and development of the MIHE map version 2.0; evaluation of the proposed structure and inclusiveness of all categories in the MIHE map version 2.0 using card-sorting technique; and, finally, development of the MIHE map version 3.0.

The research trends in the categories of the MIHE map are discussed, as well as possible future directions in the field.

This paper provides a holistic view of the field of MIHE guiding both junior MIHE researchers to place themselves in the field, and policymakers and decision-makers who attempt to evaluate the current and future scholar activity in the field. Finally, it caters for more experienced researchers to focus on certain underinvestigated domains.

Proponents of micro-credentials envision them as vehicles for upskilling or re-skilling individuals. The study examines how integrating micro-credentials in the higher education ecosystem enhances employability. It aims to offer insights from the perspective of stakeholders who may benefit from these credentials at an institutional or individual level.

Online in-depth interviews are conducted with 65 participants from India, Nigeria, the United Arab Emirates and the United Kingdom to explore how micro-credentials can be a valuable addition to the higher education ecosystem. A multi-stakeholder approach is adopted to collect data.

The analysis highlights two possible methods of integrating micro-credentials into the higher education ecosystem. First, micro-credentials-driven courses can be offered using a blended approach that provides a flexible learning path. Second, there is also the possibility of wide-scale integration of micro-credentials as an outcome of standalone online programs. However, the effectiveness of such programs is driven by enablers like student profiles, standardization and the dynamics of the labor market. Finally, the study stipulates that micro-credentials can enhance employability.

The study's findings suggest that, for successful integration of micro-credentials, an operational understanding of micro-credentials, their enablers and strategic deliberation are critical in higher education. Institutions must identify the determinants, address technological limitations and select a suitable delivery mode to accelerate integration. However, micro-credentials can augment employability, considering the increasing emphasis on lifelong learning. An overview of the findings is presented through a comprehensive framework.

This study was carried out to examine the volume and annual growth pattern of research on e-health literacy research, investigate the open-access types of e-health literacy research and perform document production by country and by sources. The study also mapped the keywords used by authors to represent e-health literacy research and performed an analysis of the clusters of the keywords to reveal the thematic focus of research in the area.

The research was guided by a bibliometric approach involving visualization using VosViewer. Data were sourced from Scopus database using a syntax that was tested and verified to be capable of yielding reliable data on the subject matter. The analysis in this study was based on bibliographic data and keywords.

A total number of 1,176 documents were produced during 2006 and 2022. The majority of the documents (18.90%) were published based on hybrid open-access processes, and the USA has the highest contributions. The Journal of Medical Internet Research is the venue for most of the documents on the subject. The 1,176 documents were described by 5,047 keywords, 4.29 keywords per document, and the keywords were classified into five clusters that aptly capture the thematic structure of research in the area.

e-Health literacy has experienced significant growth in research production from 2006 to 2022, with an average of 69 documents per year. Research on e-health literacy initially had low output but began to increase in 2018. The majority of e-health literacy documents are available through open access, with the USA being the leading contributor. The analysis of keywords reveals the multifaceted nature of e-health literacy, including access to information, attitudes, measurement tools, awareness, age factors and communication. Clusters of keywords highlight different aspects of e-health literacy research, such as accessibility, attitudes, awareness, measurement tools and the importance of age, cancer, caregivers and effective communication in healthcare.

This study has practical implications for health promotion. There is also the element of patient empowerment in which case patients are allowed to take an active role in their healthcare. By understanding their health information and having access to resources that help them manage their conditions, patients can make informed decisions about their healthcare. Finally, there is the issue of improved health outcomes which can be achieved by improving patients' e-health literacy. Visualisation of e-health literacy can help bridge the gap between patients and healthcare providers, promote patient-centered care and improve health outcomes.

Research production on e-Health literacy has experienced significant growth from 2006 to 2022, with an average of 69 documents per year. Many e-health literacy documents are available through open access, and the USA is the leading contributor. The analysis of keywords reveals the nature of e-health literacy, including access to information, attitudes, measurement tools, awareness and communication. The clusters of keywords highlight different aspects of e-health literacy research, such as accessibility, attitudes, awareness, measurement tools and the importance of age, cancer, caregivers, and effective communication in healthcare.

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.