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This paper aims to study the role of smart technologies (e.g., artificial intelligence, Internet of Things, blockchain and analytics, among others) in the accounting environment (AE). In this context, the nuances of innovation generated by such technologies allow for tracing the merging trends in accounting research.

This paper uses an integrated qualitative methodology composed of structured literature analysis and systematic literature analysis to study scientific papers published and stored in prominent databases from 2000 to 2020. This paper collected a data set sharing topics related to smart technologies and innovation in the AE.

The primary findings reveal four research paths of innovation, impact, implication and intelligence in accounting research as follows: smart technologies as innovations to be managed; smart technologies as impacting tools affecting the AE in certain circumstances; smart technologies as a source generating relevant implications; and smart technologies as factors requiring new and updated knowledge, skills and abilities of actors.

The joint investigation of the AE and smart technologies poses a milestone for future academic and professional accounting research. This paper proposes a new framework (SMATECHacc Framework) consisting of four pathways research that can be used by future researchers to consider and construct their own research designs.

Online education can facilitate inclusive societal development. In emerging countries with low investment per capita in school and universities, it helps students overcome infrastructure constraints to continue their learning and reach their full potential, and it helps educational institutes to save costs and improve quality of learning. This study aims to develop and empirically evaluate a conceptual model for predicting digital loyalty (DL) among participants in online accounting courses, as a key lever to execute an inclusive societal development agenda and ensure sustainability of education in an emerging country.

The study used quantitative primary data collected from survey questionnaires administered to 167 respondents in India and employed partial least squares structural equation modelling (PLS SEM) to analyse the data.

We observed that perceived learning (PL) significantly mediated the relationship between learning performance (LP) and digital loyalty to an online accounting programme.

Students’ attitudes and preferences have changed remarkably in recent years. Online education encourages participants to complete their courses, learn new and relevant skills, improve their quality of life and recommend online education to others. This facilitates an inclusive, open society with opportunities for all. The results of this study have certain implications. First, as a novel extension of Abrantes et al.’s (2007) work, the DL construct added a new key dimension to the model. Second, the use of PLS Predict introduced methodological rigour to measures such as R² and blindfolding processes, improving the understanding of the PLS Predict algorithm’s application to prediction studies.

The study established PL as a mediating variable in the associations between LP and DL and between pedagogical affect (PA) and DL. These findings have practical implications for course design and execution programmes in educational institutes, especially those aiming to democratise education and ensure inclusivity. Online education service providers should focus on equipping students with updated, cross-functional and integrated skills.

Online education can foster an inclusive and open society by overcoming the twin limitations of geographical distance and infrastructure constraints resulting from scarce learning resources, especially in emerging markets, such as India. The study makes an original contribution by collecting participant data for online accounting courses in India to establish clearly the antecedents of DL. This study empirically demonstrates the role of LP as the most significant antecedent of PL and DL.

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research.

This research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis.

Results indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain.

The analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners.

This study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers.

With the increasing pressures towards global sustainability and the transition to Industry 4.0 (I4.0), the collaboration between firms and other key stakeholders is essential. Value is no longer created by firms acting autonomously, but rather by firms acting together with external parties. Therefore, the aim of this study is to explore the potential contribution of capability providers to a Sustainable I4.0 Environment as an additional perspective regarding the management decisions of a smart and sustainable business model (SSBM) transformation of big corporations.

An in-depth qualitative case study of Futuryng INC., which is a company based in Silicon Valley, New York and Italy, is presented and analysed through interviews, secondary sources and using a triangulation approach. The company is a Connected Technologies Ecosystem, which acts as a provider of technology building blocks (capability) able to design and release end-to-end Information Technologies–Internet of Things–Operational Technologies (IT-IoT-OT) Solutions.

From the case study, the authors determine that the success of big corporations' SSBM transformation requires a Sustainable I4.0 Environment approach where capability providers play a relevant role and act as enablers. Then, the authors develop a framework by adopting an actor perspective, called the Sustainable I4.0 Environment, highlighting the contribution of the capability provider in the sustainable I4.0 business model transformation of a big corporation.

The authors’ analysis clarifies that the successful execution of a sustainable I4.0 business model transformation requires integrated thinking for management decisions and a co-creation approach with capability providers, along with an open innovation process.

In the analysis of I4.0 and sustainability issues, previous studies only focus on implementing firms and view the environment merely as a background in which act forces of sustainability and I4.0. A comprehensive overview of the Sustainable I4.0 Environment, which considers actors and their contribution, is lacking. By integrating the literature review with the case study, the authors’ research proposes a comprehensive framework to guide the decision process of transformation from a traditional business model (TBM) to an SSBM and considers one of the key actors involved, the capability providers.

In the beginning the Philosophers were the ones to school us on how to consider and treat our children. In Plato's Republic, Socrates sketched a place where the nursing and parenting of children is carried out communally (Platone, 1994, p. 172). Not much later, instead, Aristotle claimed that children belong to their own parents inasmuch as they beget them (Aristotele, 1999, pp. 345, 18–24). Much later, first Augustine, then Thomas, and later still Locke and Hobbes, Rousseau and Kant, all had a great deal to say on children and parents, as well as on children's status (Archard, 1993, Chap. 1; Blustein, 1982). The last great master who told us who children are and how they should be treated is perhaps John Stuart Mill: children are immature beings who cannot have the very same rights and liberties as adults (Mill, 1910, p. 73).

Carles Alsinet is Professor of Social Psychology in the Faculty of Pedagogy and Psychology at the University of Lleida, Spain. His primary research interests are on children's rights and children's well-being.Loretta E. Bass is an Assistant Professor of Sociology at the University of Oklahoma. She focuses her research on children and stratification issues, and completes research in West Africa and the U.S. She recently completed a book, Child Labor in Sub-Saharan Africa, (Lynne Rienner Publishers, 2004) which offers a window on the lives of Africa's child workers drawing on research and demographic data from 43 countries. Dr. Bass’ research has appeared in Population Research and Policy Review, Political Behavior, Anthropology of Work Review, and the International Journal of Sociology and Social Policy.Michael F. C. Bourdillon was born in Africa and has spent most of his life in Zimbabwe. He is a social anthropologist, who has taught for over 25 years in the Department of Sociology, University of Zimbabwe. He has researched and published extensively on African religion. In recent years, his focus has turned to disadvantaged children in Zimbabwe. Apart from his academic work, he has long worked with an organization supporting street children in Harare. He has also cooperated with Save the Children Alliance, facilitating the establishment of a movement of working children in that country.Doris Bühler-Niederberger is Professor in Sociology at the University of Wuppertal, Germany. Several of her recent research projects have concerned childhood as a domain of professional, moral and political interest and images of childhood and children in public and professional debates. Her teaching and research interests are mainly focused on the sociology of private life and on private strategies of production and reproduction of social status and social order.Suellen Butler is currently the College Program Head of Urban Education (URBCC) and soon will be the coordinator of the Elementary Education in Multicultural Settings (ELEDM) program at Penn State Delaware County. Dr. Butler's contribution to this volume explores the activities and practices of the National School and Community Corp (NSCC), an AMERICORP school-based mentoring program in Philadelphia. Dr. Butler examines in what ways these school-based mentoring programs impact the childhood experiences of children and their schools.Steve Carlton-Ford is Associate Professor of Sociology at the University of Cincinnati, and an affiliate with the Department of Sociology's Kunz Center for the Study of Work and Family. His research examines both the impact of war on children's life chances and the effect of chronic childhood illness (particularly epilepsy) on family relationships and children's well being. He currently edits Sociological Focus, the journal of the North Central Sociological Association.Ferran Casas is Senior Professor of Social Psychology in the Faculty of Education and Psychology at the University of Girona, Spain. He is Director of the Research Institute on Quality of Life. He is author of many books and articles on children's rights. His main topics of research are well-being and quality of life, children's rights and intergenerational relationships.Verna Chow has training in neuropsychology and is a researcher at the University of Calgary. Verna Chow's and Dr. Hiller's contribution to this volume stems from a mutual interest in second-generation immigrants and their adaptation to Canadian Society, which officially proclaims itself as multicultural.Laura Daniel received a FAPESP Award as a student at Sao Paulo State University (UNESP) – Marilia, for researching “Toys and Games: Childhood in the Parque das Nações Favela,” which was supervised by Dr. Ethel Volfzon Kosminsky. She is currently a Social Sciences Master's degree student at the same university in Brazil, researching children and gender.Fabio Ferrucci is an Associate Professor of Sociology of Culture and Sociology of Education at the Faculty of Human Sciences of the University of Molise (Italy). His research focuses on the family, social policy and non-profit sector. He is the author of several articles on childhood and family policies in Italy.Cristina Figuer holds a Master's in Psychology and is currently a doctoral student in the Psychology and Quality of Life Program and researcher of the Institute on Quality of Life at the University of Girona, Spain.Kevin M. Fitzpatrick is a Professor of Sociology at the University of Birmingham, Birmingham, Alabama. His primary research focus is on health-compromising behavior among children and adolescents. In addition, he continues his work examining the role of environments and their impact on the mental health and well-being of homeless, youth, and other high-risk populations.Mònica González holds a Master's in Psychology and is currently a doctoral student in the Psychology and Quality of Life Program and researcher of the Institute on Quality of Life at the University of Girona, Spain.Daniela Grignoli is a Researcher at the Department of Economics, Management and Social Sciences of the University of Molise (Italy). She teaches Sociological Methodology and conducts research on children and new technologies.Mireia Gusó holds a Master's in Economics and is currently a researcher of the Institute on Quality of Life at the University of Girona, Spain.Patrick Heuveline is Assistant Professor in the Department of Sociology at the University of Chicago, and Research Associate at the Population Research Center, NORC and the University of Chicago. His research centers on the family as an adaptive institution and its key role in linking macro-level changes and individual behaviors. He is currently studying the consequences of mortality change in Cambodia and in high HIV-prevalence populations in Southern Africa. In addition, he is launching an international study of the effects of the relationship between the family and the State on youth well being across Western countries.Harry H. Hiller is Professor of Sociology at the University of Calgary. His specialization is dealing with macro-level questions about Canadian Society and he is the author of Canadian Society: A Macro Analysis (Prentice-Hall, numerous editions). Dr. Hiller's and Verna Chow's contribution to this volume stems from a mutual interest in second-generation immigrants and their adaptation to Canadian Society, which officially proclaims itself as multicultural.David A. Kinney received his Ph.D. in Sociology from Indiana University-Bloomington and did post-doctoral work at the University of Chicago. He is currently Associate Professor of Sociology at Central Michigan University and an affiliate faculty member at the Center for the Ethnography of Everyday Life at the University of Michigan. In addition to being the current Co-Series Editor of the Sociological Studies of Children and Youth with Katherine Brown Rosier, his publications have appeared in Sociology of Education, Youth and Society, Personal Relationships During Adolescence (Sage), and New Directions for Child and Adolescent Development (Jossey-Bass). He is currently conducting ethnographic research with children and their parents in a study of how families manage work, home life, and children's activity involvement in a fast-paced society.Ethel Volfzon Kosminsky, Professor of Sociology at Sao Paulo State University (UNESP) – Marilia, has been a recipient of research grants from the Brazilian organization CNPq and was a Fulbright grantee in the U.S. in 1995. Chair of the Graduate Program of Social Sciences at UNESP-Marilia from 2000 to 2004, she currently leads the Center of Studies of Children and Adolescents at UNESP-Marilia, and the Network for the Study of Latin American Children and Youth.Madeleine Leonard is a Reader in Sociology at the School of Sociology and Social Policy, Queen's University, Belfast. Her research interests fall within the broad remit of the “new sociology” of childhood and she has conducted research with children on a wide range of topics including their experiences of poverty, their experiences of paid employment and their participation in domestic labor within the household. Her current research concerns Protestant and Catholic children growing up along one of the most contentious peace-lines in Belfast and the research examines children's roles as political actors in Northern Irish society.Antonio Mancini is a Junior Researcher at the Department of Economics, Management and Social Sciences of the University of Molise (Italy). He is the author of several articles on children's rights. He has also co-edited a book about the rights of the children.Hyunjoon Park is a Doctoral Candidate in Sociology at the University of Wisconsin-Madison. His research focuses on the process of transition to adulthood, particularly among young people in East Asia, across several dimensions including educational and occupational attainment. Currently, he is working on a dissertation project that compares the effects of family and school on educational achievement among 15-year olds in 30 countries using the PISA data. Recent publications include “Age and Self-Rated Health in Korea: A Research Note” (Social Forces, forthcoming) and “Racial/Ethnic Differences in Voluntary and Involuntary Job Mobility among Young Men” (with Gary Sandefur, Social Science Research, 2003).Bettina F. Piko, M.D., Ph.D., graduated from medical school in 1991, then started her career in the field of public health. In the meantime, she earned an M.A. degree in sociology and a Ph.D. in health psychology and behavioral sciences. Currently she is an associate professor of behavioral sciences at the University of Szeged Hungary, and her research activities embrace research topics from psychosocial youth development, substance use and problem behavior, up to psychosocial work environment, social support and societal stress.Samantha Punch is a Lecturer in Sociology in the Department of Applied Social Science at Stirling University. She recently completed a British Academy Postdoctoral Fellowship during which time she conducted a study of children's experiences of sibling relationships and birth order in the U.K. Prior to this, she worked with Roger Fuller, Christine Hallett and Cathy Murray on the project “Young People and Welfare: Negotiating Pathways” which explored Scottish children's problems and their coping strategies, as part of the ESRC's Children 5–16 Programme. Her doctoral research included two years of ethnographic fieldwork on rural childhoods in Bolivia where she investigated the ways in which children and young people negotiate their autonomy at home, school, work and play.Marina Rago is a Junior Researcher at the Department of Economics, Management and Social Sciences of the University of Molise (Italy). She is currently involved in research projects on the implementation of children's rights.Katherine Brown Rosier is currently Associate Professor of Sociology at Central Michigan University. She published Mothering Inner-City Children in 2000 with Rutgers University Press and is currently the Co-Series Editor of the Sociological Studies of Children and Youth with David Kinney. Other publications have appeared in The Journal of Contemporary Ethnography, Human Development, The Journal of Comparative Family Studies, and several other journals and edited volumes. While continuing to write on experiences of low-income African-American children and families, she is also conducting research and writing a book with colleague Scott L. Feld on Louisiana's Covenant Marriage.Carles Rostan is Professor of Developmental Psychology in the Faculty of Education and Psychology at the University of Girona, Spain and researcher of the Institute on Quality of Life. His primary research interests are on children's development and children's rights.Marta Sadurní is Professor of Developmental Psychology in the Faculty of Education and Psychology at the University of Girona, Spain. She is researcher of the Institute on Quality of Life. Her primary research interests are on children's development and children's rights.Gary D. Sandefur is Professor of Sociology at the University of Wisconsin-Madison. His publications include Growing Up with a Single Parent (Harvard University Press, 1994) with Sara McLanahan, “What Happens after the High School Years among Young Persons with Disabilities,” Social Forces, 82 (2003), 803–832 with Thomas Wells and Dennis Hogan, and “Off to a Good Start? Postsecondary Education and Early Adult Life,” in Richard Settersten, Frank Furstenberg, and Ruben Rumbaut (Eds), On the Frontier of Adulthood: Theory, Research, and Public Policy, University of Chicago Press, forthcoming with Jennifer Eggerling-Boeck and Hyunjoon Park. He is currently working on quantitative and qualitative analyses of the transition to adulthood in the United States and other countries.Angelo Saporiti is Professor of Sociology at the Faculty of Economics of the University of Molise (Italy). Dr. Saporiti also teaches Social Ethics, and is the author of books and articles on children's rights. Angelo Saporiti is involved in various research international networks on childhood sociology and children's rights.Jeffrey M. Timberlake is Assistant Professor of Sociology and Research Associate at the Kunz Center for the Study of Work and Family at the University of Cincinnati. He primarily studies the causes and consequences of urban inequality, particularly race-ethnic residential segregation. Current projects include analyzing data from the 1970 to 2001 Panel Study of Income Dynamics and the 1970 to 2000 U.S. Censuses to estimate racial inequality in children's neighborhood socioeconomic status. In addition to his work with Patrick Heuveline on comparative family demography, he is also conducting several studies of race-ethnic attitudes in America.Darlene Romania Wright is Assistant Professor of Sociology at Birmingham-Southern College. Her primary research interests pertain to adolescent health-compromising behavior. Her current research is on the effects of social capital on violent behavior among secondary school students.

The purpose of this paper is to report the results of a recent project of complex tests on the survival of structural health monitoring (SHM) technology with piezo wafer active sensors (PWAS) and electromechanical impedance spectroscopy (EMIS) at simulating the concomitant action of harsh conditions of outer space: extreme temperatures, radiations, vacuum.

The tests were conducted on PWAS, consists in adhesive and aluminium discs as structural specimens, with PWAS bonded on them. The substantiating of PWAS-EMIS-based SHM technique consists the fact that real part of the PWAS electromechanical impedance spectrum follows with fidelity the resonance behaviour of the structure vibrating under the PWAS excitation. This EMIS signature is very sensitive to any structural changes and, on this basis, can be monitored the onset and progress of structural damages such as fatigue, cracks, corrosion, etc.

The conclusion of the tests is that the cumulative impact of severe conditions of temperature, radiation and vacuum has not generated decommissioning of sensors or adhesive, which would have meant the compromise of the methodology. A second important outcome is linked to the capability of this methodology to distinguish between the damages of mechanical origin and the false ones, caused by environmental conditions, which are, basically, harmless.

The question of transfer of PWAS-EMIS-based SHM technology to space vehicles and applications received, as a novelty, a first and encouraging response.

A vast amount of literature has highlighted that accessibility is becoming crucial in evaluating e-procurement web site effectiveness. In this context, this paper shows some results of multidisciplinary research whose aim is to identify a model to evaluate e-procurement web site accessibility. The specific goal is to identify a group of web site attributes and characteristics that can be measured using quantitative indicators. For this purpose, a model based on a three-level hierarchical system has been introduced. The proposed model has been used to evaluate three Italian public e-procurement web sites. Finally, the conclusions and some indications on future developments of research are illustrated.