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A total of 25 years of research on the audit society has provided rich and engaging accounts of the ways in which rituals of verification have conditioned organizations and individuals to think and act. In contrast, this paper aims to explore the possibility of conditions through which things and spaces are enacted to be non-auditable.

Using the concept of proliferation and rarefaction (Callon and Law, 2005), the paper adopts a case-comparison design to explore two empirical sites. The first investigates a vast excess of audit structures against the case of the biggest corporate fraud in German accounting history, the Wirecard scandal. The second discusses the configuration of Tinder, the most popular provider of mobile dating and the absence of visible verification mechanisms.

The paper argues that things can become non-auditable through two mechanisms. Based on the two empirical sites, non-auditability can happen through an overload of auditable resources or, through the withdrawal of required resources. The paper discusses the consequences of this finding and suggests avenues for future research on non-auditability.

While accounting scholars have extensively addressed the audit explosion and traced how audit practices have journeyed into ever more novel terrains, this paper discusses forms of escape from the value-subverting and reductive accounts incorporated in the audit society. It thereby points to conditions under which accounting ends.

Unconventional machining processes, particularly ultrasonic vibration cutting (UVC), can overcome such technical bottlenecks. However, the precise mechanism through which UVC affects the in-service functional performance of advanced aerospace materials remains obscure. This limits their industrial application and requires a deeper understanding.

The surface integrity and in-service functional performance of advanced aerospace materials are important guarantees for safety and stability in the aerospace industry. For advanced aerospace materials, which are difficult-to-machine, conventional machining processes cannot meet the requirements of high in-service functional performance owing to rapid tool wear, low processing efficiency and high cutting forces and temperatures in the cutting area during machining.

To address this literature gap, this study is focused on the quantitative evaluation of the in-service functional performance (fatigue performance, wear resistance and corrosion resistance) of advanced aerospace materials. First, the characteristics and usage background of advanced aerospace materials are elaborated in detail. Second, the improved effect of UVC on in-service functional performance is summarized. We have also explored the unique advantages of UVC during the processing of advanced aerospace materials. Finally, in response to some of the limitations of UVC, future development directions are proposed, including improvements in ultrasound systems, upgrades in ultrasound processing objects and theoretical breakthroughs in in-service functional performance.

This study provides insights into the optimization of machining processes to improve the in-service functional performance of advanced aviation materials, particularly the use of UVC and its unique process advantages.

The purpose of this paper is to investigate user satisfaction with digital health solutions by identifying and prioritizing different service attributes on the basis of their impact on improving user satisfaction.

Through a literature review and interviews with health professionals and patients, 20 attributes of digital health services provided in Italy have been identified. User satisfaction with these attributes has been evaluated by adopting the Kano model’s continuous and discrete analyses.

The findings reveal the essential attributes of digital health services that meet users' expectations, identify the attributes that users appreciate or dislike having and highlight unexpected attributes that lead to a significant boost in satisfaction when provided.

This study demonstrates the efficacy of the Kano model in assessing the nonlinear correlation between user satisfaction and the quality of digital health services, thus contributing to fill a gap in the literature in this area. The main limitation of this work is the use of a non-probabilistic sampling method.

This research suggests healthcare institutions and organizations consider user preferences when designing digital health solutions to increase their satisfaction. The results indicate different effects on user satisfaction and dissatisfaction for different categories of attributes in the Italian context.

Previous works studied customer satisfaction with digital health, assuming a linear relationship with service quality, or investigated consumer adoption intentions focusing on the technological factors. This work advances available knowledge by analyzing the nonlinear relationship between digital health attributes and users’ satisfaction and dissatisfaction.

In the prior literature, the motivation to adopt wearable fitness technology (WFT) has been linked with either intrinsic or extrinsic. However, how the subcategories of extrinsic motivations (identified, introjected and external) affect the consumers’ WFT adoption decision remains sparse. Furthermore, do regulatory focus (prevention vs promotion) and gender differences the effects of different motivations on WFT adoption is almost unknown in the health-care marketing literature. This study aims to fill the above-mentioned gap and to unfold the WFT adoption beyond the traditional motivation by incorporating the organismic integration theory (part of self-determined theory) and regulatory focus theory.

This study used a questionnaire-based survey. Using the “AMOS” survey, questionnaire responses of 641 respondents were analyzed and validated by using structural equation modeling. All the variables were adopted from the literature.

The results show that intrinsic, identified and external motivations have the greatest impact on consumers’ decisions, while introjected motivation was not significant directly. The moderation effects of regulatory focus are significant in such a way that prevention focus influences the introjected motivation and promotion focus affects the external motivation and WFT adoption decision. Furthermore, the findings on gender moderation suggest that women are more intrinsically motivated, and men are more externally motivated for WFT adoption.

The new insights and contributions of this study provide a better understanding of WFT adoption and help sellers develop more effective marketing strategies.

This study incorporates subcategories of extrinsic motivations to provide a deeper understanding of consumers’ behavior. Furthermore, this study applies a unique framework of organismic integration theory to consumers’ WFT adoption. It is also among very few research that investigate regulatory focus and gender impact on consumers’ WFT adoption.

The purpose of this review paper was identifying barriers to the use of telemedicine systems in primary health-care individual level among professionals.

This study used Scopus and PubMed databases for scientific records identification. A systematic review of the literature structured by PRISMA guidelines was conducted on 37 included papers published between 2009 and 2019. A qualitative approach was used to synthesize insights into using telemedicine by primary care professionals.

Three barriers were identified and classified: system quality, data quality and service quality barriers. System complexity in terms of usability, system unreliability, security and privacy concerns, lack of integration and inflexibility of systems-in-use are related to system quality. Data quality barriers are data inaccuracy, data timeliness issues, data conciseness concerns and lack of data uniqueness. Finally, service reliability concerns, lack of technical support and lack of user training have been categorized as service quality barriers.

This review identified and mapped emerging themes of barriers to the use of telemedicine systems. This paper also through a new conceptualization of telemedicine use from perspectives of the primary care professionals contributes to informatics literature and system usage practices.

Self-regulated learning (SRL) is crucial for successful learning and lifelong learning in today’s rapidly changing world, yet research has shown that many learners need support for SRL. Recently, learning analytics has offered exciting opportunities for better understanding and supporting SRL. However, substantial endeavors are still needed not only to detect learners’ SRL processes but also to incorporate human values, individual needs and goals into the design and development of self-regulated learning analytics (SRLA). This paper aims to examine the challenges that lifelong learners faced in SRL, their needs and desirable features for SRLA.

This study triangulated data collected from three groups of educational stakeholders: focus group discussions with lifelong learners (n = 27); five teacher interviews and four expert evaluations. The groups of two or three learners discussed perceived challenges, support needs and willing-to-share data contextualized in each phase of SRL.

Lifelong learners in professional development programs face challenges in managing their learning time and motivation, and support for time management and motivation can improve their SRL. This paper proposed and evaluated a set of design principles for SRLA.

This paper presents a novel approach for theory-driven participatory design with multistakeholders that involves integrating learners, teachers and experts’ perspectives for designing SRLA. The results of the study will answer the questions of how learners’ voices can be integrated into the design process of SRLA and offer a set the design principles for the future development of SRLA.