Search Results (811)

Robotic process automation, data analytics abilities and artificial intelligence, among other technological advances, have increased the volume of data usage and applications. The increase in data is affecting various industries and roles, including accounting. Accountants are now required to collect, analyse, and transform data quickly and efficiently, with fewer errors and more insightful information for decision-making. The literature indicates that, now more than ever, accountants need critical thinking and problem-solving skills to navigate these new roles brought about by the changes in the technological landscape. However, developing these skills in accounting programmes has been challenging due to a lack of alignment in critical thinking. This study aimed to develop an aligned definition of critical thinking in accounting based on interviews with three important stakeholders: academics, professional bodies, and employers. The study employed a two-phase sequential approach, beginning with an SLR of 14 articles, to examine how CT is conconceptualised. Phase 2 employed thematic analysis, yielding seven themes regarding how critical thinking is understood as a process-orientated construct. The results indicate that CT in accounting is defined as a structured and iterative process involving problem definition, data evaluation, data transformation, decision-making, and communication, underpinned by reflective and inquisitive dispositions. Full article

This article analyses how capacity building programmes interact with structural constraints in mission-oriented climate policy, focusing on the Italian pilot Let’sGOv (GOverning the Transition through Pilot Actions) within the EU Mission “100 Climate-Neutral and Smart Cities by 2030”. Using an iterative, reflexive methodology (document analysis, direct observation, and qualitative analysis of questionnaires, workshop outputs, and online training feedback), it examines how municipal actors experience and reinterpret capacity building across three coupled dimensions: internal organisational capacity, external stakeholder relations, and multilevel governance interfaces. The empirical setting is a network of nine Italian Mission Cities (Bergamo, Bologna, Florence, Milan, Padua, Parma, Prato, Rome, Turin) supported by technical partners. The bench-learning pathway combined barrier diagnosis, an intensive in-person workshop, and a codesigned online curriculum structured around three thematic clusters (engagement, data, climate finance). Findings indicate that persistent barriers—departmental silos, resource and time scarcity, rigid human resources and procurement routines, asymmetric data access, and regulatory instability—are not removed by capacity building; rather, they are progressively articulated, specified, and reframed into actionable organisational and policy demands. Bench-learning strengthens diagnostic and relational capacities and enables modest institutional innovations (templates, protocols, internal task forces, shared policy briefs), while “hard” governance infrastructures largely remain unchanged. The paper argues that networked capacity building contributes to the emergence of nascent, project-dependent multilevel interfaces only when it supports collective negotiation with national actors and translates local experimentation into durable multilevel interfaces, mitigating risks of projectification and downward responsibility shifting. Full article

As generative artificial intelligence (GenAI) tools undergo rapid iteration, the complexity and heterogeneity of teachers’ technology practices in authentic instructional contexts warrant closer empirical scrutiny. Focusing on a public middle school designated as an AI demonstration site in eastern China, this study drew on 17 months of fieldwork that combined critical incident interviews, participant observation, and artifact collection. Systematic thematic analysis yielded four distinct practice types: Implicit Empowerment, Ritualized Enhancement, Transformative Exploration, and Prudent Distancing. The differentiation among these types was traced to the interplay of four dimensions: professional agency, technological cognition, organizational governance, and field culture. Specifically, the professional agency dimension encompasses trade-offs in labor intensity, preservation of professional authority, and continuity of pedagogical habitus; the technological cognition dimension manifests as misalignment of technological empowerment, concerns over output hallucinations, and the narrowing of dialogic value; the organizational governance dimension includes evaluation system orientation, excessive resource consolidation, and a lack of tolerance for innovation failure; and the field culture dimension involves peer practice modeling, team cultural atmosphere, and stakeholder demands. Together, these factors help explain the diversity of teachers’ technology adoption behaviors and offer an empirically grounded framework for understanding the micro-level processes of AI integration into classroom teaching. Full article

The preservation of cultural heritage presents persistent challenges due to the heterogeneity of methodologies, data structures, and information requirements involved in heritage projects. While conventional Building Information Modeling (BIM) workflows commonly rely on the Level of Development (LOD), heritage contexts require flexible and requirement-driven approaches to manage both geometric and semantic information according to stakeholder needs. To address these challenges, this study adopts a design-oriented approach that investigates the integration of the Level of Information Need (LOIN) within an OpenBIM-based Historic Building Information Modeling (HBIM) framework. The proposed methodology combines a systematic literature review with a practical case study to develop and implement an interoperable workflow articulating HBIM, Level of Information Need (LOIN), Industry Foundation Classes (IFC), and Information Delivery Specification (IDS). Within this framework, LOIN governs the relevance and granularity of information, while IFC and IDS ensure interoperability, data exchange, and conformity checking. The methodology is applied to a Moroccan heritage case study focusing on the documentation and management of building pathologies, including cracks, humidity, capillary rise, and material degradation. The results demonstrate that the proposed approach overcomes the limitations of LOD by enabling requirement-driven information management, thereby improving pathology documentation and supporting informed decision-making for cultural heritage conservation. Full article

Urban tourism is frequently promoted as a driver of regeneration, competitiveness, and local economic growth. However, its expansion increasingly generates overtourism, environmental degradation, social inequality, gentrification pressures, and cultural commodification in densely populated cities. Although existing tourism research has examined these challenges from managerial, planning, and sustainability perspectives, less attention has been paid to their ethical foundations. This conceptual paper addresses that gap by developing an integrated ethical framework for sustainable urban tourism through a structured, theory-driven synthesis of literature in environmental ethics, social justice theory, virtue ethics, and urban tourism studies. The paper makes three main contributions: it reframes urban tourism growth as a moral and normative issue rather than merely an economic one; it organizes the key ethical dilemmas of urban tourism as interconnected outcomes of growth-oriented development; and it links ethical principles to stakeholder responsibilities and desired governance outcomes. The proposed framework positions tourists, businesses, and policymakers as moral agents and identifies ecological integrity, social equity, and cultural protection as core criteria for evaluating tourism development. As a conceptual study, however, the framework remains theoretical and requires future empirical application and testing across different urban contexts. Full article

The integration of sustainability into strategic management (SSM) has drawn increased academic interest, yet the literature is conceptually fragmented and lacks a cohesive framework that systematically describes the integration of SSM. This study seeks to fill this gap and uncover the essential strategic dimensions, driving forces, and influencing variables that shape the integration of SSM and planning. This study conducts a systematic literature review (SLR) of peer-reviewed articles indexed in the Web of Science and Scopus databases. Through the application of established search parameters and content analysis methodologies, 30 relevant studies are identified and examined. Under a management theory lens, this study synthesizes the literature using a systematic search method and thematic classification approach. The results show that the interaction between internal capabilities and external pressures leads to the formation of sustainable integration. Stakeholder participation, operational integration, governance and leadership commitment, strategy alignment, and sustainability performance evaluation are important factors. The findings also point to important enabling and limiting variables, including the lack of defined measures, regulatory uncertainties, and resource constraints. This study proposes a structured conceptual framework that connects organizational integration mechanisms, strategic drivers, and sustainable results based on these discoveries. This work contributes to the literature on sustainability-oriented strategic management by offering a theory-driven synthesis and highlighting important boundary conditions. It also provides practical implications for practitioners and researchers alike. Full article

Vulnerabilities in conventional agri-food supply chains (CAFSCs) necessitate a shift toward resilient, localized production models. Within the Agri-Food 4.0 landscape, urban Controlled-Environment Hydroponic Agriculture (CEHA) systems address these challenges by shortening supply chains and mitigating climate-induced breakdowns. However, structurally aligning Triple Bottom Line (TBL)-oriented stakeholder needs with complex technical specifications remains a critical challenge in sustainable CEHA system design. To address this challenge, the present study proposes a novel framework integrating the Full Consistency Method (FUCOM) and Quality Function Deployment (QFD) within a Finite Interval Type-2 (FIT2) Gaussian fuzzy environment. This approach systematically translates TBL-oriented priorities into precise engineering specifications, mapping 17 stakeholder needs (SNs) to 30 technical design requirements (TDRs) while capturing linguistic uncertainty and hesitation. The findings reveal a clear strategic focus on environmental and social sustainability. Specifically, high product quality, food safety and traceability, consumer acceptance, and minimization of environmental impacts emerge as the primary drivers of CEHA adoption. The QFD translation identifies scalable IoT infrastructure, sensor maintenance and calibration, and AI-enabled decision support as the most critical TDRs. The framework’s reliability and structural robustness were rigorously validated through comprehensive analyses, including Kendall’s W test to confirm expert consensus, alongside a Leave-One-Out (LOO) approach, weight perturbations, and a structural evaluation of TDR intercorrelations. These findings provide a scientifically grounded roadmap for designing sustainable, intelligent urban agricultural systems. Ultimately, this framework offers actionable managerial implications for agribusiness stakeholders to bridge strategic TBL-oriented goals with practical engineering, significantly enhancing agri-food supply chain resilience. Full article

Understanding the sustainable management of the complex adaptive tourism systems requires an integrated research approach that combines environmental processes with stakeholder behaviors. Agent-based modelling (ABM) has emerged as a pivotal tool for decoding the resilience, adaptability, and sustainability of tourism systems. However, the current application landscape, methodological limitations, and future research directions of ABM remain insufficiently synthesized, thereby constraining its full potential in advancing sustainable tourism management. This study examines 137 publications on the application of ABM in tourism research between 1989 and 2025, aiming to clarify the application characteristics and evolutionary trajectories. The results show the following: (1) ABM applications in tourism have become increasingly comprehensive and refined, evolving from simplistic simulations based on simplex agents and static spatial representations toward integrated models incorporating heterogeneous agents, fine-grained spatial environments, and multiple contextual factors. (2) Behavioral modeling has progressed from basic human–space interactions to complex, co-evolutionary dynamics among human, social, and ecological systems. (3) ABM applications exhibit context specificity: climate-sensitive scenarios emphasize resource dynamics and adaptation strategies; disaster-prone contexts focus on multi-agent responses and emergency management; conservation-oriented systems support sustainable policy development; and management-centric scenarios prioritize technological innovation and macro-level regulation. Future research should prioritize refining agent interactions through dynamic social network integration, incorporating cross-scale and long-distance system linkages, and strengthening the connection between theoretical modeling and real-world applications. This study would provide a comprehensive knowledge base for advancing the innovative application of ABM in sustainable tourism research and contribute to strengthening resilience, adaptive governance, and long-term sustainability within complex tourism systems. Full article

Equitable prioritization of public investments is increasingly critical as municipalities face constrained budgets, heterogeneous neighborhood needs, and demands for transparent decisions. This paper proposes a fairness-aware group multi-criteria decision-making (MCDM) framework for ranking municipal infrastructure investments when budgets are constrained, and neighborhood needs differ. Six alternatives are assessed in the Istanbul case study: flood risk mitigation, inclusive public realm and cooling, smart and energy-efficient municipal assets, walking and cycling infrastructure, healthcare access improvements, and seismic retrofitting of public buildings. The criteria system combines efficiency, implementability, socio-environmental performance, and equity-oriented priorities through five main dimensions and 23 sub-criteria. In addition to cost, feasibility, and service effectiveness, the framework incorporates fairness-related criteria such as baseline need and deficit severity, vulnerability-targeting effectiveness, minimum service guarantee for the worst-off, and priority for low-accessibility centers. Public acceptance and environmental performance are also included. Stakeholder panels provide expert judgments using intuitionistic fuzzy sets, capturing membership, non-membership, and hesitation to reflect uncertainty. Criteria weights are derived with Intuitionistic Fuzzy Step-wise Weight Assessment Ratio Analysis (IF-SWARA), enabling importance elicitation and group aggregation without forcing crisp consensus. Alternatives are then ranked using Intuitionistic Fuzzy Combined Compromise Solution (IF-CoCoSo), which blends additive and multiplicative compromise solutions to balance overall performance with equity objectives. Robustness is assessed through sensitivity analysis by varying the γ parameter within the IF-CoCoSo procedure. A municipal case study demonstrates that healthcare access improvements achieve the highest compromise performance, followed by flood risk mitigation and seismic retrofitting of public buildings, while smart and energy-efficient municipal assets rank last. The findings confirm that explicitly embedding fairness criteria can shift municipal priorities toward alternatives that more directly reduce deprivation, risk, and spatial inequality. The main contribution of this study is not merely empirical application, but the development of a fairness-aware group MCDM framework that operationalizes distributive justice in municipal investment prioritization through a structured set of criteria. Full article

Corporate sustainability has emerged as a critical strategic imperative for organizations seeking to mitigate their environmental impacts amid escalating climate pressures and growing stakeholder demands. This study examines corporate strategies aimed at reducing environmental footprints—including circular economy models, energy efficiency measures, and digitalization—and investigates how young adults perceive and evaluate corporate sustainability commitments, with particular emphasis on greenwashing skepticism. A cross-sectional quantitative survey was administered to 150 university students and young professionals aged 18–25 years in Spain. Data were analyzed using descriptive statistics, analysis of variance (ANOVA), and linear regression to examine the influence of prior sustainability knowledge, academic background, age, and sectoral context on perceived corporate sustainability commitment, greenwashing perception, and willingness to consume sustainable products. The findings reveal that prior sustainability knowledge significantly and positively predicts higher evaluations of corporate environmental commitment, while age and academic background—particularly among students in Economics and Business—are associated with heightened greenwashing skepticism. Perceived corporate sustainability commitment is found to exert a significant positive influence on sustainable consumption intention, and production-intensive sectors are consistently perceived as more environmentally harmful than service-oriented industries. These findings underscore the importance of transparent, credible, and verifiable sustainability strategies in building legitimacy and trust among younger generations, and contribute to the growing literature on stakeholder perceptions of corporate environmental responsibility. Full article

Postsecondary institutions are seeing an increased prevalence of student mental health concerns and disabilities, highlighting the need for campus-based approaches that support student well-being. While college campuses provide many services to support students, occupational therapists are largely absent from these support systems, despite growing interest in this emerging field of practice. This program description and implementation case study examines preliminary indicators of feasibility for the WILL Thrive program, which delivered occupational therapy (OT) services on a college campus through a Level II fieldwork placement. Feasibility was examined across domains of acceptability, demand and implementation using an integrated approach combining a needs assessment, service development and process evaluation. Data sources included environmental observations, surveys, stakeholder interviews and process evaluation measures, including service delivery tracking, referral patterns, and resource utilization. Referrals and service utilization in this case were most frequently observed among students reporting neurodevelopmental and mental health-related functional challenges, providing preliminary indicators of potential service users, though a small, heterogeneous sample size limits generalizability. Referral patterns and engagement from the wellness center and accessibility staff highlight preliminary strengths of the program, including early indicators of acceptability and demand. In contrast, implementation barriers were also identified, including limited campus-wide understanding of the OT scope and role and constraints in on-campus OT supervision. Findings offer early, exploratory signals of feasibility for integrating OT services through an OT fieldwork II model and suggest that OT may complement existing campus supports by addressing participation-focused, functionally orientated needs. Results should be viewed as preliminary and inform future implementation studies that include systematic outcome measures, comparative analysis with existing services, and broader assessment across diverse higher education contexts. Full article

The European Union (EU) relies heavily on voluntary tax compliance, yet evidence on how tax literacy (TL) and tax education (TE) relate to tax morale (TM) and voluntary tax compliance or compliance intentions (VTC) remains fragmented across partly disconnected strands of the literature. This systematic review examined EU-relevant evidence on the stakeholder contexts in which TL/TE are discussed in relation to TM and VTC, with particular attention to schools, communities, and public institutions. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020, searches in Scopus and Web of Science (2000–2025) applied two complementary query streams focused on TL/TE and TM/VTC-related mechanisms. The searches identified 1327 records; after deduplication and screening, 402 studies were included. Based on structured coding of titles, abstracts, and author keywords, the review maps patterns of emphasis and framing rather than causal effects. Public-institutional and education-related contexts were the most frequently signposted stakeholder environments, while digital and outreach-oriented delivery cues were more visible than classroom-based cues. Trust and fairness/justice dominated the explanatory vocabulary. Overall, the review supports an ecosystem-oriented interpretation of stakeholder coordination in EU tax literacy research. Full article

The transition toward sustainable food systems requires innovative approaches to managing perishable products, where inefficient inventory practices contribute significantly to global food loss and environmental degradation. This study develops a circular-economy-oriented inventory optimisation framework for dairy supply chains that integrates environmental externalities and waste valorisation pathways into operational decision-making. Departing from traditional linear “produce–consume–dispose” models, this study embeds three core sustainability mechanisms into a stochastic dynamic-programming framework: (1) progressive environmental cost internalisation aligned with EU Emissions-Trading System carbon pricing, capturing both waste-related emissions and cold-chain energy footprints; (2) circular-economy value-recovery channels that redirect near-expiry products to secondary applications (animal feed, biogas production, industrial processing) rather than disposal; and (3) deterioration-aware demand management that minimises resource throughput while maintaining service levels. Empirical calibration using Ukrainian dairy industry data demonstrates that sustainability-integrated inventory policies reduce waste generation by 4.8–10% relative to conventional approaches, with high-deterioration products showing the greatest potential for improvement. The authors identify a critical threshold in the circular economy: when salvage recovery rates exceed 35%, waste becomes an economic and ecological asset, fundamentally altering the sustainability calculus of inventory decisions. Environmental costs account for 4.6% of total operating expenses at current carbon prices, a share projected to increase substantially as climate regulations tighten. The findings provide actionable guidance for dairy supply chain stakeholders pursuing the Sustainable Development Goals (SDGs 2, 12, 13): processors should establish circular-economy partnerships that achieve salvage rates above 35%, implement product-specific policies for high-deterioration items, and proactively integrate carbon pricing into inventory optimisation. The framework bridges sustainable operations theory and circular economy practice, offering a replicable model for transitioning perishable food supply chains toward closed-loop, low-waste configurations that simultaneously reduce environmental impact and enhance economic performance. Full article

The shortage of interdisciplinary talent is a critical bottleneck constraining the development of smart agriculture. Taking Jiangsu Province as a case study, this research constructs and empirically validates an ecosystem model for cultivating interdisciplinary talent oriented toward smart agriculture. In the theoretical construction phase, an initial three-dimensional model covering “core actors,” “supportive environment,” and “resource elements” was proposed based on ecosystem theory and literature review. This model was subsequently refined through in-depth interviews (March–August 2024, 60–120 min each) and thematic analysis with 58 diverse stakeholders across 13 prefecture-level cities in Jiangsu Province, encompassing universities, agribusinesses, government agencies, research institutes, and frontline practitioners. In the empirical testing phase, structural equation modeling was employed to analyze 382 valid questionnaire responses covering six dimensions: policy environment, market environment, university–enterprise collaboration, curriculum resources, platform resources, and talent cultivation effectiveness (20 items in total). The findings indicate that: (1) the ecosystem model demonstrates good fit and strong explanatory power, with a pronounced “university–enterprise” dual-core driving effect; (2) government policy guidance and platform construction play pivotal supportive roles; (3) market demand and industrial policy constitute critical external driving forces; and (4) “industry–education integrated practice platforms” together with “modular interdisciplinary curricula” exert the most direct positive influence on cultivation outcomes. Based on these findings, this study offers systematic recommendations from three perspectives—mechanism coordination, policy optimization, and resource allocation—providing a theoretically grounded and practically referenced solution for cultivating interdisciplinary talent in smart agriculture. Full article

Background/Objectives: Communication decline is a hallmark of dementia, yet speech-language outcomes remain marginal in much of the virtual reality (VR) dementia literature. This evidence review synthesises empirical work on how VR has been used to support, train, or assess communication in dementia, positioning VR as a communication platform rather than only a cognitive tool. Methods: A structured search (2000–2025) across CINAHL, PubMed, PsycINFO, Scopus, and Web of Science was supplemented by reference list checking. Eleven empirical studies met eligibility criteria, spanning immersive and non-immersive VR used with people living with dementia, and VR-based communication training for caregivers, care staff, and clinicians. Findings were synthesised thematically through an explicit communication lens. Results: Evidence most consistently supports VR as a scaffold for communicative engagement and participation. Immersive and shared VR experiences commonly elicited increased verbal involvement, shared attention, and interactional responsiveness during or immediately after sessions, particularly when content was socially meaningful and appropriately paced. A second strand of work uses VR simulation to train communication partners, with participants reporting high acceptability and perceived improvements in confidence and strategy use, although behavioural transfer to real-world care is rarely measured. Assessment-oriented studies and stakeholder perspectives highlight VR’s potential to elicit functional behaviour in context and to complement clinic-based assessment, but communication validity is typically inferred rather than operationalised using standardised measures. Conclusions: VR shows early promise for dementia communication care, especially as an adjunct that structures interaction, supports participation, and scales communication training. Progress now depends on communication-specific intervention design, agreed outcome metrics capturing discourse and functional participation, and implementation studies addressing accessibility, cultural-linguistic diversity, and transfer to everyday care. Full article