Purpose: The use of gamification in education is increasingly used to engage and to motivate students in the learning process. However, research on the application of gamification in accounting education is limited. This study aims to address this research gap by reviewing the academic literature on gamification in accounting Education.Design/methodology/approach :Using a descriptive exploratory approach, 45 articles were analysed to identify: a) methodological approaches and research designs, b) primary independent and dependent variables in empirical research, c) data analysis techniques, d) major findings (effects), and e) types of gamifications utilized.Findings: The results show that a majority of studies adopted a quantitative approach (64.44%). Regression analysis emerged as the most frequently used data analysis technique (12.24%), and 53 independent variables and 68 dependent variables were identified. Cognitive effects account for 44.07% of the identified outcomes, followed by affective effects (35.59%) and behavioural effects (20.34%). Serious games created by instructors were the most commonly used form of gamification (39.02%), followed by an equal percentage for both game-based learning approach and simulation games (24.39% each).Research limitations/implications: One main limitation is that only one database (Web of Science) was used as a source to retrieve the sample for analysis. Although Web of Science is one of the most important academic databases, future research might use a Systematic Literature Review approach to include not only Web of Science but Scopus and other databases and sources (e.g. Doctoral Thesis, conference papers, etc.). This study has language limitations. Only papers written in English, Spanish, and Portuguese were included in this study .Practical implications: Gamification has the potential to transform accounting education by making it more interactive, encouraging its adoption within educational institutions. This could lead to the design of more effective training programs, enhancing learning outcomes through specialized technological tools.Social Implications: Gamification can promote more inclusive access to accounting education, making it more appealing to students from diverse backgrounds. It also fosters collaboration among students, enhancing their social skills and teamwork abilities. Furthermore, it may positively influence student attitudes and well-being, encouraging a culture of innovation within the educational system.Originality/value: These findings provide valuable insights for instructors willing to integrate gamification into accounting courses. It also identifies research opportunities related to the use of gamification in accounting education.

Purpose: This study aims to analyze the relationship between consumer trust and the transactions carried out involving Fintech apps, such as electronic wallets.The context of this paper is the use of these applications in Peru, where the focus is on studying variables such as perceived quality and user experience as predictors, perceived risk as a moderator and electronic word-of-mouth as a dependent variable of consumer trust. Design/methodology/approach:To obtain the required data, an online survey was distributed to 386 individuals between the ages of 18 and 40 who reside in the Lima Metropolitan area and have used e-wallets in the last 3 months.To calculate the sample size, the simple random sampling technique was used and a descriptive analysis of the data was carried out using JASP.Additionally, SmartPLS was used to measure validity, consistency, and hypothesis testing. Findings:The model shows acceptable internal consistency; furthermore, it has acceptable convergent validity and most of the items do not demonstrate collinearity.In general terms, it has acceptable discriminant validity.Hypotheses 1, 2, and 4 are accepted, and are related to perceived quality, user experience, and electronic word-of-mouth, respectively.Originality/value: The contribution made by this research is by addressing the knowledge gap caused by the lack of studies on consumer trust in Fintech applications in Peru.The importance of these topics lies in the accelerated evolution and widespread use of digital wallets, and thus the study of these variables is relevant for the contribution of knowledge in the field and the reinforcement of their use.

Purpose: This research aims to study the relationship between the steps of Sales & Operations Planning (S&OP) and the emergence of soft issues, such as communication challenges, coordination bottlenecks, and conflict resolution difficulties.Design/methodology/approach: Employing the Design & Engineering Methodology for Organisations (DEMO), a business process mapping tool, it describes the steps within S&OP, uncovering its complexity, and identifying key interaction points. By mapping S&OP through DEMO, the study simplifies the process, uncovering potential sources of soft issues encountered by the members of S&OP.Findings: Anticipated findings include an interaction model illustrating communication patterns within the S&OP process, aiding in identifying conflictual stages. The research also identifies key soft issues associated with each step of S&OP. Additionally, the study confirms the robustness of certain process steps while recommending improvements, particularly regarding the involvement of top management.Research limitations/implications: The research acknowledges limitations, emphasizing potential constraints in the DEMO methodology, where only one Model of DEMO has been generated for S&OP. Implications include the need for further validation of the identified soft issues and continuous refinement of S&OP to address the challenges highlighted.Practical implications: This research also confirms the robustness of some of the steps and their importance, and it also recommends some improvements in specific stages like the ones related to the involvement of the top management. By tackling both the soft side of S&OP, and the complexity of this process, it provides direct insights to enhance these issues.Originality/value: This research contributes to the existing literature on S&OP by addressing both the soft aspects and the complexity of the process. The use of DEMO as a novel methodology adds originality to the study, paving the way for its potential application in future research within the operation field.

Purpose: This study aims to reveal how strong the influence of human resource development and resource/infrastructure management on innovation process during the merger of public research institutions by shaping researchers’ skills. The proposed research model is intended to reveal how distinctive competency possessed by human resource and resource/infrastructure management encourages the innovation process during the merger.Design/methodology/approach: Using partial least square structural equation modeling (PLS-SEM) and involving 204 respondents, it is revealed that human resource development influences researchers’ adaptive and absorptive skills slightly stronger than resource/infrastructure management to encourage the innovation process during the merger of public research institutions.Findings: It is revealed that knowledge vacuum, which was unintentionally generated through chaotic condition during the merger, brought a positively significant influence on innovators’ distinctive competency through both adaptive and absorptive skills. This also implies that chaotic events within a dynamic research environment might stimulate open innovation process. In this regard, human resource management is expected to organize more training and coaching practices to minimize knowledge vacuum and enhance innovators’ distinctive competency.Research limitations/implications: This study was conducted by selecting a merged public research institution in Indonesia as the model case, meaning that the approach is probably not suitable to be applied to the condition in other countries due to different governmental rules and organizational process. Thus, cross-countries examination utilizing merged researches on organizational cases will be a suitable approach and valuable compass for future studies.Practical implications: Firstly, from the insight of human resource development, it is important to give equal opportunity in terms of skill and knowledge development to each innovators. Moreover, giving proper incentives can boost innovation desire that eventually boost innovation process. Secondly, human resource development and resource/infrastructure managements have a balance effect to support adaptive and absorptive skills. Managers should pay attention to properly manage the innovation resources and infrastructures so that innovators can utilize them right away without having to wait in line for too long.Originality/value: This study was conducted by selecting a merged public research institution as the model case and focused on researchers’ innovation process. Merging public research institutions domestically was considered a first-time worldwide phenomenon. Previously, innovation process was only discussed in the context of commercial sectors and higher education institutions.

Purpose: Environmental sustainability is a critical issue for many countries, including Indonesia, whose economy is heavily reliant on natural resource extraction. Profitability, liquidity, capital structure, and environmental performance are investigated as potential factors of environmental disclosure in the Indonesian context.Design/methodology/approach: Data from a final sample of 235 observations of manufacturing industries were collected and analyzed using a partial least square-structural equation modeling (PLS-SEM).Findings: The findings reveal that profitability, liquidity, capital structure, and environmental performance all have a role in motivating corporations to disclose their environmental responsibilities. This is because environmental disclosure can be utilized to attract new potential investors. As a result, the higher the score for environmental performance, the greater the voluntary effect of environmental disclosure.Research limitations/implications: This research is not devoid of limitations. First, this study is limited to manufacturing firms in Indonesia. Second, this research only uses a single proxy of measurement. Thus, further research might utilize more sample firms from multiple countries or provide a comparative study between firms that adopt sustainability reporting. Hence, the implication might apply to sustainability reporting-adopted countries, and it might apply not only to emerging countries but also to developed countries. Further research is expected to use more measurements of environmental performance and environmental disclosure so that the result is more robust and has more impact. Moreover, utilizing alternative statistical methods can help validate the results of this study and reinforce the relevant theories.Practical implications: This research recommends that businesses should view environmental sustainability as a chance to make a positive impact on a more sustainable world for the "well-being of humans as well as the planet" while also improving their financial performance. Businesses that adopt socially and sustainably responsible business practices are likely to see improvements in their financial performance as well as increased credibility and confidence from important stakeholders.Social Implications: Eco-friendly products desired by consumers can be achieved through the combined influence of financial and environmental performance.Originality/value: The incorporation of an unbiased evaluation carried out by an external organization, together with the transparent distribution of outcomes utilizing a five-color rating scheme (PROPER), provides significant contributions to the current corpus of knowledge.

Purpose: The primary purpose of this study is to see the impact of the presence of a woman board of commissioners (WBoC) on firm performance (FP). In addition, this study looked at the effect of moderation of family ownership (FO) on the influence of WBoC on FP.Design/methodology/approach: This study used secondary data with a sample of all companies listed on the Indonesia Stock Exchange from 2017 to 2021. The study used a total of 788 observations. The data were analyzed using moderate regression analysis with unbalanced panel data.Findings: The results revealed that WBoC did not affect TQ and ROA. Empirical research shows that FO strengthens WBoC in increasing ROA and TQ.Research limitations/implications: In Indonesia, the portion of the representation of each company's woman board of commissioners is only one member on average at 78%. As many as 22% of companies with a board of commissioners are more or equal to 2 members.Practical implications: This study also serves as a guide for shareholders in selecting competent woman boards of commissioners for an effective supervisory system that drives the company's success.Originality/value: This study analyzes the impact of share ownership dominated by family companies on the relationship between the existence of a woman board of commissioners and firm performance. Therefore, this research is significant to understand the role of FO in helping women build leadership, gain recognition, and be empowered to improve firm performance.

Purpose: Social media has changed the way users interact with each other, and has become an important part of numerous lives. However, there is an increasing flow of implausible content circulating on social media, which points to the need for some categorization and regulation. This study will examine how the proliferation of fake news on social media impacts students and their choice of university. To answer this question, market research was conducted on the precedents that affect the acceptance of fake news among university students when choosing to study for a master's degree that will help them in their professional careers.Design/methodology/approach: The study used a quantitative method. A parsimonious model of causal relationships was proposed based on scales taken from the literature, assessed by a convenience sample of students, and adjusted by structural equation modelling (SEM).Findings: Results show that the parsimonious model explains 35% of fake news acceptance and that media dependency (ISMD) and parasocial interaction (PSI) are the main direct effects, while perceived media richness (PR) has a significant indirect influence on the attitude towards fake news and, consequently, on its acceptance. Furthermore, fake news literacy plays a correct moderating role with the most relevant source of influence, SNS dependency.Research limitations: A convenience sample was used, and a parsimonious model with three antecedent factors and one mediating factor was proposed. Other social factors could have been considered, including multicultural variables.Practical implications: The results point to students' expressed dependence on social networks as the main factor explaining their attitude towards fake news, negatively moderated by students' level of knowledge about the importance of this phenomenon in social networks. Therefore, it is relevant to promote knowledge about this phenomenon among students to reduce its influence on decision-making processes.Originality/value: This paper provides a novel context for the study of the proliferation of fake news on social networks: the process of choosing a university by students addicted to the news circulating on social media.

Purpose: The objective of the work is to assess whether the Organic Model is a management model that positively impacts the environment of organizations and facilitates their survival. This model considers that all organisms actively integrated by human beings, become their own entities that maintain a similar structure as a reflection of these. The holistic vision of the human being and, consequently, of the organizations, from which the Organic Model starts, provides the management of the company with a greater awareness of the impact of its actions, facilitates its coherence with values and invigorates its identity. Design/methodology: The methodology is exploratory and consists of a bibliographic search on companies as living organisms, with different indicators of the business sector, in tune with the allocation and management of resources, process improvement, the good climate of the organization, adequate training and balanced rotation of workers, to enjoy longer life expectancy, with transparency of their financial indicators, non-financial, social, ethical and emotional of the organization. Findings: The application of the Organic Model in organizations contrasts the mechanistic approaches and complete systemic approaches by including the interaction of all the essential forces that make up an organization: its own culture and identity, people, processes and resources. Originality/value: Valuing that a business organization is a living being allows us to have a series of human qualities and not just a set of assets, liabilities and results. An organization with awareness and values generates social, cultural or environmental benefits, beyond its own economic results and interacts with the environment providing added value

Purpose: After two years during which teleworking has been a temporary obligation, the Colombian electricity sector needs to analyze the effect of this type of work on the well-being of employees.Design/Methodology/Approach: Therefore, this research aims to consider whether teleworking (independent variable) and its intensity, together with an implicit extension of the workday, emotionally exhaust (dependent variable) the members of the different organizations studied. Likewise, it is critical to know if affective commitment acts as a causal mediating process and if creativity influences and moderates the relationship between the variables studied. Consequently, a quantitative, cross-sectional, correlational-causal design is used with a sample of 448 teleworkers.Findings: Regarding the results, teleworking and its intensity reduce emotional exhaustion and increase affective commitment. Furthermore, affective commitment acts as a mediating mechanism that tends to reduce exhaustion. However, teleworking when accompanied by an excess of creative demands and a lack of assessment of employees’ resources, gradually contributes to exhaustion. Finally, the extension of the workday reduces affective commitment and increases emotional exhaustion.Research Limitations/Implications: A sector study reduces the generalization of results. Alongside, transversality restricts the accuracy of the temporal relationship between variables.Practical Implications: Developing time management skills is key in teleworking. Also, setting reasonable learning deadlines will reduce possible emotional exhaustion. Finally, leadership has a basic role in digital disconnection policies.Social implications: The perception that teleworking consolidates the work-family axis and equalizes genders is essential for companies to provide well-being in addition to being sustainable.Originality/value: This research will have an impact on immediate decision-making that the Colombian electricity sector may have. Additionally, it can be useful for other industrial segments.

Purpose: This study aimed to examine and analyze the consequences of psychological distress on performance achievement of managers and employees in Islamic micro-finance institutions in Indonesia.Design/methodology/approach: A survey was conducted in this study, involving 194 managers and employees in Islamic microfinance institutions in Indonesia.Findings: This study confirmed that the aspects of formal justice and social justice had a significant effect on psychological distress and performance achievement. Another finding showed that psychological distress had a significant effect on performance achievement and served as a mediating variable for the effect of social justice on performance achievement.Research limitations/implications: This study only focused on the effect of psychological distress on the performance achievement of human resources in the context of Islamic microfinance institutions. Besides, in explaining the model, this study only focused on one point of view of the grand theory, i.e., social exchange theory.Originality/value: This study provided information on alternative strategies in managing and minimizing the risks of psychological distress to improve performance achievement in Islamic microfinance institutions.