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The Grey System Theory (GST) is an emerging area of research within artificial intelligence. Since its founding in 1982, it has seen a lot of multidisciplinary applications. In just a short period, it has garnered some considerable strengths. Based on the 1987–2021 data collected from the Web of Science (WoS), the current study reports the advancement of the GST.

Research papers utilizing the GST in the fields of economics and education were retrieved from the Web of Science (WoS) platform using a set of predetermined keywords. In the final stage of the process, the papers that underwent analysis were manually chosen, with selection criteria based on the information presented in the titles and abstracts.

The study identifies prominent authors, institutions, publications and journals closely associated with the subject. In terms of authors, two major clusters are identified around Liu SF and Wang ZX, while the institution with the highest number of publications is Nanjing University of Aeronautics and Astronautics. Moreover, significant keywords, trends and research directions have been extracted and analyzed. Additionally, the study highlights the regions where the theory holds substantial influence.

The study is subject to certain limitations stemming from factors such as the language employed in the chosen literature, the papers included within the Web of Science (WoS) database, the designation of works categorized as “articles” in the database, the specific selection of keywords and keyword combinations, and the meticulous manual process employed for paper selection. While the manual selection process itself is not inherently limiting, it demands a greater investment of time and meticulous attention, contributing to the overall limitations of the study.

The significance of the study extends not only to scholars and practitioners but also to readers who observe the development of emerging scientific disciplines.

The analysis of trends revealed a growing emphasis on the application of GST in diverse domains, including supply chain management, manufacturing and economic development. Notably, the emergence of COVID-19 as a new research focal point among GST scholars is evident. The heightened interest in COVID-19 can be attributed to its global impact across various academic disciplines. However, it is improbable that this interest will persist in the long term, as the pandemic is gradually brought under control.

This paper aims to map the antecedents and precursory contexts regarding the four principles of management. Moreover, a description of its codification and coalescence as a unified teaching framework is provided, critically reviewing key theoretical underpinnings of management principles in academic research and management textbooks.

A historiographic approach reviewed seminal works for theory origins of the four principles of management, by analyzing 260 management textbooks from 1935 to 2013 to document their adoption in management education. This study used critical hermeneutics (Prasad, 2002) to explore the framework’s progression by providing the context of cultural, political and economic influences.

This research study tracked and mapped the creation of the four principles of management, as it became the commonly accepted teaching framework in management education. Today, every predominant management principles textbook uses the four principles of management – plan, lead, organize and control – as the basis for teaching students.

There is limited research on the application of the four principles of management in contemporary management, despite its ubiquity in management education. The study’s historical account of its formation provides insights into its adoption and utilization in modern education context. The study’s primary limitation stems from the generalization of the representative sample of textbooks used in the study (1917–2013). However, data saturation was achieved for the scale of textbooks and writings which was reviewed.

Through a critical analysis into the formation of the four principles of management, this research not only provides a historical account of its construction but, as importantly, the influencing factors that led to its development. This research fills a gap in critical literature, as a post mortem exegesis has never been conducted on the four principles of management in the afteryears of its amalgamation.

This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects).

The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique.

Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects.

Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.

The purpose of this research is to provide a theoretical and practical theory and application that provides understanding and means to manage complex infrastructures.

In this research, complexity, nonlinear, noncontinuous effects and aleatoric and data unknowns are bypassed by directly addressing systems' responses. Graph theory, statistics and digital signal processing (DSP) tools are applied within a theoretical framework of the theory of faults (ToF). Motivational complex infrastructure systems (CISs) are difficult to model. Data are often missing or erroneous, changes are not well documented and processes are not well understood. On top of it, under complexity, stalwart analytical tools have limited predictive power. The aleatoric risk, such as rain and risk cascading from interconnected infrastructures, is unpredictable. Mitigation, response and recovery efforts are adversely affected.

The theory and application are presented and demonstrated by a step-by-step development of an application to a municipal drainage system. A database of faults is analyzed to produce system statistics, spatio-temporal morphology, behavior and traits. The gained understanding is compared to the physical system's design and to its modus operandi. Implications for design and maintenance are inferred; DSP tools to manage the system in real time are developed.

Sociological systems are interest driven. Some events are intentionally created and directed to the benefit and detriment of the opposing parties in a project. Those events may be explained and possibly predicted by understanding power plays, not power functions. For those events, sociological game theories provide better explanatory value than mathematical gain theories.

The theory provides a thematic network for modeling and resolving aleatoric uncertainty in engineering and sociological systems. The framework may be elaborated to fields such as energy, healthcare and critical infrastructure.

ToF provides a framework for the modeling and prediction of faults generated by inherent aleatoric uncertainties in social and technological systems. Therefore, the framework and theory lay the basis for automated monitoring and control of aleatoric uncertainties such as mechanical failures and human errors and the development of mitigation systems.

The contribution of this research is in the provision of an explicatory theory and a management paradigm for complex systems. This theory is applicable to a wide variety of fields from facilities and construction project management to maintenance and from academic studies to commercial use.

The main purpose of this study is to provide a comprehensive review and critical insights of the application of fuzzy methods in modeling, assessing and understanding the various aspects of green and sustainable supply chains (SSCs).

The present study conducts a systematic literature review (SLR) and bibliometric analysis of 252 research articles. This study employs various tools such as VOSviewer version 1.6.10, Publish or Perish, Mendeley and Excel that aid in descriptive analysis, bibliometric analysis and network visualization. These tools have been used for performing citation analysis, top authors' analysis, co-occurrence of keywords, cluster and content analysis.

The authors have divided the literature into seven application areas and discussed detailed insights. This study has observed that research in the social sustainability area, including various issues like health and safety, labor rights, discrimination, etc. is scarce. Integration of the Industry 4.0 technologies like blockchain, big data analytics, Internet of Things (IoT) with the sustainable and green supply chain (GSC) is a promising field for future research.

The authors' contribution primarily lies in providing the integrated framework which shows the changing trends in the use of fuzzy methods in the sustainability area classifying and consolidating green and sustainable supply chain management (SSCM) literature in seven major areas where fuzzy methods are predominantly applied. These areas have been obtained after the analysis of clusters and content analysis of the literature presenting key insights from the past and developing the conceptual framework for future research studies.

Site supervision features largely influence the productivity status of construction operational processes. This study aims to use a case study containing mixed methods to test the site supervisory traits in applying mathematical theories to construction operations for directing supervisory capabilities under various operational characteristics.

A total of 62 construction site supervisors were trained as part of a new apprenticeship programme. Through literature reviews and expert consultations, grading criteria were designed with various degrees of descriptions and score ratings. The supervisory attributes were evaluated under seven competency element characteristics mapped with the relevant learning domains.

The results demonstrate a detailed sectional view of performance ratings of supervisors under different characteristics of competency factors with the validity, reliability, applicability and generalisability assurance of the research findings using relevant statistical tests and expert evaluations.

Though the research applications were engaged directly with the construction industry in the Sri Lankan setting, other developing countries and emerging industries can also employ equivalent tactics to attain similar outcomes in their industry-based operations.

The research findings have led to producing a new guide that makes significant impacts on deciding the capability levels in construction supervisory attributes while executing problem-solving applications in construction planning and operational processes. Accordingly, the findings push to open a gate to intake advanced cognitive attributes towards addressing the industry's knowledge gap on how the problem-solving-based apprenticeship protocols need to be linked with the supervision features.

This study aims to develop a research agenda for the advancement of theory application in practical contexts by presenting a case study of the Engagement in Plastic-free Innovation for Change (EPIC) programme delivered by Plastic Oceans Australasia (POA).

EPIC is a behaviour change programme by POA that aims to reduce single-use plastic (SUP) consumption in workplaces. The study evaluates the programme’s impact on employee perceptions and actual behaviour through pre- and post-programme data collection in two Australian workplaces. Data was gathered via online surveys and waste audits and analysed using SPSS statistics and Excel.

The case study highlights the need for theory application in programme evaluation instruments. Theory was not used in the programme evaluation tool, and theory could not be mapped onto the tool retroactively. The data from the present study showed mixed results. Data from Workplaces 1 and 2 indicated that EPIC successfully improved three out of seven employee perceptions of SUP reduction efforts. However, individual workplace data showed that EPIC only improved one out of seven perceptions in Workplace 1 and three out of seven perceptions in Workplace 2. Surprisingly, Workplace 1 observed a decrease in plastic waste after the programme, while Workplace 2 saw an increase. Without the clear integration of theory, it is difficult to pinpoint areas for improvement. It is, however, posited that COVID-19 restrictions on people attending their workplaces and low survey response rates may have contributed to these unexpected results.

The present study highlights key improvements that can be made to evaluations of voluntary behaviour change programmes. Careful evaluation of behaviour change programmes is key to improving programme effectiveness. Practitioners will find the suggested improvements from this study helpful in developing and refining voluntary behaviour change programme evaluations.

This is one of the first studies to evaluate the impacts of a voluntary behaviour change programme aimed at reducing SUPs in the workplace. It also adds to the limited literature on voluntary behaviour change interventions overall and adds to the movement towards better application of theory in behaviour change interventions.

The purpose of this study is to investigate the views of African higher education scholars about effective leadership and if those views reflect a unique, African meaning of leadership.

The study sought to explore the views of African higher education scholars about leadership in general and if those views reflect a unique, African meaning, that does not necessarily fit the widely accepted western theories. Using a researcher-designed questionnaire, higher education faculty and administrators were asked their understanding and beliefs about leadership. Data from quantitative responses were analyzed using descriptive statistics and t-test. In addition, qualitative answers, from one open ended question, were utilized to possibly triangulate with quantitative responses.

This study found that most research participants believe that the widely used western leadership theories are not fully applicable to Africa's context. However, the list of qualities of effective leadership, these participants suggest to be unique to Africa, included mixed attributes from Western, Non-Western and Culture-Neutral theories.

This study has some limitations. First, the data for this study was collected electronically which might have affected the potential responses from those with limited Internet connection or who have not updated their current email addresses. Second, the participants of the study are higher education professionals whose insight about leadership may not necessarily reflect the views of others from different background.

By examining leadership effectiveness in Africa's context, this study adds to the body of literature on the ongoing discussion on the topic of culture and leadership. It is hoped that the findings of the study provide important insights regarding the debate on “western vs non-western” leadership theories.

The universal understanding of leadership and the application of leadership theories across cultures have been an issue of debate for leadership scholars and practitioners around the globe. Many authors argue that the widely used leadership theories are “too western” in value and character (Bass, 1990; Hofstede, 1993; House and Aditya, 1997). This study adds the perspectives of African scholars to the ongoing debate and expands the understanding about leadership across culture.

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 view that dynamic capabilities theory can help explain how lean organizations improve has been put forward by scholars. However, there is still a lack of research on the matching relationship between the application of lean practice and the internal elements of enterprise organization from the perspective of dynamic capabilities. The purpose of this study is to validate the moderating effect of dynamic capabilities on the relationship between lean practices and operational performance.

This study used the method of survey and empirical research to collect sample data from 263 enterprises in China. Through literature review, this study put forward the moderating hypotheses around dynamic capabilities, lean practices and operation performance and used the method of regression analysis to validate these hypotheses.

The results showed that dynamic capabilities have a partially moderating effect on the application of lean practices. Specifically, dynamic capabilities have a significant moderating effect on the relationship between just-in-time, total quality management, total preventive maintenance and operational performance, while dynamic capabilities have no significant moderating effect on the relationship between human resource management and operational performance.

The research conclusion complements and enriches the lean practices literature from the perspective of dynamic capabilities. Existing studies mainly focus on the moderating role of external environmental factors, while there is a lack of empirical research on the role of dynamic capabilities in lean practices literature. The research results will help enterprises further understand the matching relationship between lean practices and dynamic capabilities and then improve the success of lean practices application.