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The objective of this research is to identify and prioritize the critical factors that influence the adoption of blockchain technology within the banking sector.

A well-known theoretical framework, the “Technology Organization Environment (TOE),” was chosen to analyze what criteria and sub-criteria affect blockchain adoption in the banking sector after a thorough assessment of the prior literature. Following that, 3 evaluation criteria and 14 sub-criteria were selected and verified using expert opinion. A survey design was created, and data for the study has been collected from various information technology (IT) managers/officers in the banking sector. A fuzzy analytic hierarchy process (Fuzzy-AHP) was then used to meet the purpose of the research.

The study identified that the organizational dimension is the most significant criteria for blockchain adoption in the banking sector, followed by the environmental dimension. In contrast, the technological dimension is the least influential criterion. Clientele pressure, IT resources, financial resources, pressure from competitors and relative advantage are the most influential sub-criteria for blockchain adoption.

This study provides valuable insights to bank managers, blockchain and IT developers, third-party service providers and policymakers. For instance, adopting the same blockchain platform is easier for both large and small banks for banking operations by using third-party service provider. At the same time, banks should have the banks' own core team to implement the blockchain-based systems or to have control over the third-party service providers during the adoption stage.

To the best of the authors' knowledge, no empirical studies have used a holistic organizational context to understand the factors influencing the adoption of blockchain technology from traditional to blockchain-based banking systems.

Contemporary technological disruptions are espoused as though they stimulate sustainable growth in the built environment through the Green Internet of Things (G-IoT). Learning from discipline-specific experiences, this paper articulates recent advancements in the knowledge and concepts of G-IoT in relation to the construction and smart city sectors. It provides a scoping review for G-IoT as an overlooked dimension. Attention was paid to modern circularity, cleaner production and sustainability as key benefits of G-IoT adoption in line with the United Nations’ Sustainable Development Goals (UN-SDGs). In addition, this study also investigates the current application and adoption strategies of G-IoT.

This study uses the Preferred Reporting Items for Systematic and Meta-Analyses (PRISMA) review approach. Resources are drawn from Scopus and Web of Science repositories using apt search strings that reflect applications of G-IoT in the built environment in relation to construction management, urban planning, societies and infrastructure. Thematic analysis was used to analyze pertinent themes in the retrieved articles.

G-IoT is an overlooked dimension in construction and smart cities so far. Thirty-three scholarly articles were reviewed from a total of 82 articles retrieved, from which five themes were identified: G-IoT in buildings, computing, sustainability, waste management and tracking and monitoring. Among other applications, findings show that G-IoT is prominent in smart urban services, healthcare, traffic management, green computing, environmental protection, site safety and waste management. Applicable strategies to hasten adoption include raising awareness, financial incentives, dedicated work approaches, G-IoT technologies and purposeful capacity building among stakeholders. The future of G-IoT in construction and smart city research is in smart drones, building information modeling, digital twins, 3D printing, green computing, robotics and policies that incentivize adoption.

This study adds to the normative literature on envisioning potential strategies for adoption and the future of G-IoT in construction and smart cities as an overlooked dimension. No previous study to date has reviewed pertinent literature in this area, intending to investigate the current applications, adoption strategies and future direction of G-IoT in construction and smart cities. Researchers can expand on the current study by exploring the identified G-IoT applications and adoption strategies in detail, and practitioners can develop implementation policies, regulations and guidelines for holistic G-IoT adoption.

This study aims to unveil the pivotal components and implementation pathways in the digital innovation of smart tourism destinations, while constructing a theoretical framework from a holistic perspective.

The research focuses on 31 significant urban smart tourism destinations in China. Secondary data was collected through manual search supplemented by big data scraping, whereas primary data was obtained from interviews with municipal tourism authorities. Grounded theory was used to theoretically construct the phenomenon of digital innovation in smart tourism destinations.

This research has formulated a data-driven knowledge framework for digital innovation in smart tourism destinations. Core components include digital organizational innovation, smart data platforms, multi-stakeholder digital collaborative ecosystem and smart tourism scenario systems. Destinations can achieve smart tourism scene innovation through closed innovation driven by smart data platforms or open innovation propelled by a multi-stakeholder digital collaborative ecosystem.

Based on insights from digital innovation practices, this study proposes a series of concrete recommendations aimed at assisting Destination Management Organizations in formulating and implementing more effective digital innovation strategies to enhance the sustainable digital competitiveness of destinations.

This study advances smart tourism destination innovation research from localized thinking to systemic thinking; extends digital innovation theory into the realm of smart tourism destination innovation; repositions the significance of knowledge in smart tourism destination innovation; and constructs a comprehensive framework for digital innovation in smart tourism destinations.

本研究致力于揭示智能旅游目的地数字创新中的核心组件及实施路径, 并创建一个整体视角下的理论框架。

研究选定中国31座重要城市型智能旅游目的地为研究对象。通过人工检索结合大数据抓取的方式收集二手资料, 以各市旅游主管部门为访谈对象收集一手资料。运用扎根理论对智能旅游目的地的数字创新现象进行理论构建。

本研究构建了一个数据型知识驱动的智能旅游目的地数字创新框架。其中, 核心组件包括数字组织创新、智慧数据平台、多主体数字协同生态和智慧旅游场景体系。目的地可通过智慧数据平台驱动的内生型创新或多主体数字协同生态推动的开放式创新, 实现智能旅游场景创新。

本研究将智能旅游目的地创新相关研究由局部思考推向系统思考; 将数字创新理论扩展到智能旅游目的地创新的研究中; 重新定位知识在智能旅游目的地创新中的重要地位; 以及构建了一个智能旅游目的地数字创新整体框架。

本研究基于数字创新实践洞察, 提出了一系列具体建议。旨在帮助目的地管理组织更有效地制定和实施数字创新策略, 以增强旅游目的地可持竞争力。

La investigación se centra en 31 destacados destinos turísticos urbanos inteligentes de China. Los datos secundarios se recopilaron mediante una búsqueda manual complementada con técnicas de big data, mientras que los datos primarios se obtuvieron a partir de entrevistas con las autoridades turísticas municipales. Se empleó la teoría fundamentada para construir teóricamente el fenómeno de la innovación digital en los destinos turísticos inteligentes.

Esta investigación tiene como objetivo identificar los componentes esenciales y las rutas de implementación de la innovación digital en destinos turísticos inteligentes, y construir un marco teórico desde una perspectiva holística.

Este estudio ha desarrollado un marco de conocimiento basado en datos para la innovación digital en destinos turísticos inteligentes. Los componentes centrales incluyen la innovación organizativa digital, la plataforma de datos inteligentes, el ecosistema digital colaborativo de múltiples actores y el sistema de escenarios turísticos inteligentes. Además, tanto la innovación endógena impulsada por la plataforma de datos inteligentes como la innovación abierta impulsada por el ecosistema digital colaborativo de múltiples actores contribuyen a la innovación por escenarios en destinos turísticos inteligentes.

A partir de las prácticas de innovación digital, este estudio ofrece una serie de recomendaciones dirigidas a las Organizaciones de Gestión de Destinos (DMOs) para la formulación e implementación de estrategias de innovación digital de manera más efectiva, y mejorar la competitividad digital sostenible de los destinos turísticos.

Este estudio avanza la investigación sobre innovación en destinos turísticos inteligentes desde el pensamiento localizado hasta el pensamiento sistémico; extiende la teoría de la innovación digital al ámbito de la innovación en destinos turísticos inteligentes; reposiciona la importancia del conocimiento en la innovación de destinos turísticos inteligentes; y construye un marco integral para la innovación digital en destinos turísticos inteligentes.

The purpose of this study is to recognize the empirical inhibitors of knowledge management (KM)in value co-creation in the dairy production context.

This study undertook a qualitative multiple-case study strategy. The datas collected comes from five players in the dairy sector that jointly co-create value. In addition to in-depth interviews with the actors, this study considers complementary documents, with reports, management flowcharts. Content analysis was conducted based on Bardin (2011).

This study identified three empirical barriers for KM in managing value co-creation in dairy production. The inhibitors observed were related to ineffective communication among stakeholders, organizational culture and high competitiveness. This study identified that sharing and KM among actors is a way to stimulate innovative solutions via value co-creation in dairy production.

This study explores the context in the Center-South of Brazil; therefore, it is not generalizable.

The findings help the managers to deal with the KM inhibitors in the value co-creation context and define actions based on the strategies listed to overcome the barriers identified in dairy production. This study can also help managers to change the mindset of organizations by adding KM to the organizational culture, as it identifies existing barriers in the sector and contributes by suggesting attitudes and tools capable of overcoming such difficulties.

Professionals in the dairy sector, especially the small rural producer, can have access to knowledge and professional training through the value co-creation among actors in the dairy sector. In this sense, the milk quality, for example, the nutritional characteristics and traceability of the milk, can be improved for the final consumer.

This study reveals the empirical inhibitors of KM presents in the value co-creation in the dairy production context. Additionally, insights to deal with the lack of sharing information and knowledge among multiple actors.

The fiscal outlay efficiency matters when the performance-based allocation of funds is made to state governments by the central government in a federal structure of an economy like India. Also the efficiency cannon of public expenditure is a key aspect in the field of public economics. Thus, a study to evaluate the efficiency in fiscal outlay of Indian states has been conducted.

The paper offers a three divisions–based paradigm under Network Data Envelopment Analysis framework to compare the performance of fiscal entities (say Indian state governments) in converting available fiscal resources into desired short-run and long-run growth and development objectives. The network efficiency score has been taken as a measure of the quality of fiscal outlay management that is trifurcated into divisional efficiencies representing budgeting process, fiscal outlay efficiency process and fiscal outlay effectiveness process.

It has been noticed that the states are under performing in achieving short-run growth targets and so the efficiency process division has been identified a major source of fiscal under performance. Suboptimum allocation of fiscal expenditure under various heads within the fiscal resources, as explained under budgeting process, is another major cause of fiscal under performance.

The study purposes a three divisions–based paradigm that takes into account efficiency of a state in (1) planning budget, (2) achieving short-run growth targets and (3) achieving long-run development targets. These three stages are named as budgeting process efficiency, fiscal outlay efficiency and fiscal outlay effectiveness, respectively. Therefore, a new paradigm called BEE paradigm is proposed to evaluate performance of fiscal entities in terms of fiscal outlay efficiency.

In existing literature on measuring efficiency of public expenditure, the public sector outputs have been made as function of fiscal expenditure as input treating the said outlay as an exogenous variable. In present context, the fiscal expenditure has been treated endogenous to the budgeting process. A high inefficiency on account of budgeting process supports this treatment too.

The study aims to pioneer an innovative approach for the evaluation of government portal websites (GPWs) by introducing an eye-tracking-based method. The research meticulously pinpoints and analyses the distinct usability issues and challenges that users encounter while navigating and interacting with GPWs.

This study devises an eye-tracking-based GPW usability evaluation approach, which focuses on the major functions (i.e. government information disclosure, government services and interactive responses) of GPWs. An Entropy Weighted Technique for Order Preference by Similarity to an Ideal Solution (EW-TOPSIS) method is employed to process eye-tracking indicator results for deriving GPW usability results.

The proposed approach is demonstrated to assess the usability of 12 GPWs in pilot smart cities in China, and it is found that most GPWs have lower-than-average usability. GPWs with low usability require more cognitive load that exhibit increased fixation and saccade. The comparisons among the GPW usability results from (1) the eye-tracking experiment, (2) questionnaire surveys and (3) the ready-made performance evaluation report validate the effectiveness of eye-tracking-based GPW usability evaluation.

The work contributes to shifting the GPW usability evaluation approach from a subjective judgment paradigm to an objective paradigm, as well as provides implications for enhancing GPW usability, including improving search function, reducing website complexity and prioritizing user needs.

Sports tourism was strongly affected by the COVID-19 pandemic, but there is no consensus on what sports tourism should look like in the post-pandemic period. This study explores the future of sports tourism in light of the COVID-19 pandemic and provides an alternative paradigm model.

Data were collected by interviewing sports tourism experts. Data analysis was based on the continuous comparison method during three stages of open, axial and selective coding.

The findings point to the complexity of the future sports tourism industry. Post-COVID-19 sports tourism strongly depends on environmental forces and targeted support, with strategies focused on tourists’ safety and security, digitalization of the industry, and new employment opportunities.

This study contributes to the body of knowledge on sports tourism by providing answers to the current challenges, threats and opportunities associated with the pandemic. The proposed paradigm model could be a guideline for sports tourism practitioners and policymakers to accelerate recovery from COVID-19 in a sustainable and resilient manner.

The Reflective Middleware for Acoustic Management (ReM-AM), based on the Middleware for Cloud Learning Environments (AmICL), aims to improve the interaction between users and agents in a Smart Environment (SE) using acoustic services, in order to consider the unpredictable situations due to the sounds and vibrations. The middleware allows observing, analyzing, modifying and interacting in every state of a SE from the acoustics. This work details an extension of the ReM-AM using the ontology-driven architecture (ODA) paradigm for acoustic management.

This work details an extension of the ReM-AM using the ontology-driven architecture (ODA) paradigm for acoustic management. In this paper are defined the different domains of knowledge required for the management of the sounds in SEs, which are modeled using ontologies.

This work proposes an acoustics and sound ontology, a service-oriented architecture (SOA) ontology, and a data analytics and autonomic computing ontology, which work together. Finally, the paper presents three case studies in the context of smart workplace (SWP), ambient-assisted living (AAL) and Smart Cities (SC).

Future works will be based on the development of algorithms for classification and analysis of sound events, to help with emotion recognition not only from speech but also from random and separate sound events. Also, other works will be about the definition of the implementation requirements, and the definition of the real context modeling requirements to develop a real prototype.

In the case studies is possible to observe the flexibility that the ReM-AM middleware based on the ODA paradigm has by being aware of different contexts and acquire information of each, using this information to adapt itself to the environment and improve it using the autonomic cycles. To achieve this, the middleware integrates the classes and relations in its ontologies naturally in the autonomic cycles.

The main contribution of this work is the description of the ontologies required for future works about acoustic management in SE, considering that what has been studied by other works is the utilization of ontologies for sound event recognition but not have been expanded like knowledge source in an SE middleware. Specifically, this paper presents the theoretical framework of this work composed of the AmICL middleware, ReM-AM middleware and the ODA paradigm.

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

This study aims to investigate the public deficit issue by contrasting conventional and Islamic views encompassing the paradigm, technical base, orientation and consequence detailed in nine discussions, which are rarely investigated in the research. There is a predisposition that contemporary Muslim scholars discuss the public deficit as well as the private sector perspective, which is used in the conventional conception, without riba as a primary feature.

The paper develops a comparative approach that derives two perspectives from the available literature using the qualitative method under the critical thinking method. It was drawn up in detail on how the paradigm and its related budgeting process contribute to public deficits, mainly in government institutions.

The paper reveals a prominent difference in public deficit in the Islamic view from a conventional perspective. From 9 points of comparison, the analysis covers 18 discussion that differentiates between private and public area criticism seems to overlap. The foundation giving a unique perspective in Islam toward public deficit is the concept of ownership that differs from capitalism, mainly the function of public spending is to distribute the wealth among people not for economic growth. The Islamic Government spent for public purposes based on cash-basis budgeting. The budgeting system in Islamic public spending is founded on treasure availability.

The paper uses a qualitative method that cannot empirically snapshot the actual or factual condition, in which subjectivity plays a plausible role. Furthermore, there is no actual sample (best practices) of the concept to be examined.

The research encompasses overlap between Islamic and conventional perspectives, including public and private issues regarding public deficits. The main beneficiary of the paper is a policymaker, including academicians or practitioners who are appropriate to use the concept in their circumstances.

The study is a pioneering study in public deficit comprehensively comparing conventional and Islamic perspectives and drawing up conceptual and technical aspects.