Through a structured literature review and an exploratory factor analysis, this thesis presents a conceptual framework with 6 key factors composed of 19 indicators, including government, consumer, company, product, operation and partnership, which affecting the development of e-logistics in...

Background: Amid growing global uncertainty and increasingly complex disruptions, the ability of supply chains to rapidly adapt and recover is critical. The incorporation of artificial intelligence (AI) into supply chain management represents a transformative strategy for enhancing resilience....

Biofuels represent a complex issue in the sustainability discourse as they require the simultaneous consideration of different dimensions and scales of analysis. This situation explains the co-existence of contrasting ‘scientific evidence’ about their performance. This paper presents a novel...

Purpose: To empirically document the proposition "Comparability is the goal; consistency helps to achieve the goal" (IFRS Conceptual Framework 2.26), we investigate whether accounting changes affect financial statement comparability and whether income smoothing through accounting changes has...

Purpose The purpose of this paper is to add a holistic and dynamic approach to the emerging body of knowledge of entrepreneurial ecosystems (EEs). It aims to synthesise research and related neoteric EE concepts by proposing a conceptual framework for the study of the composition and interactions...

Background: A business plan (BP) is an essential tool for companies, supporting strategic planning, financial acquisition, and stakeholder communication. Despite its importance, BP drafting lacks a standardized approach in both academic research and business practice. This study aims to develop...

The transition to digital business systems has revolutionized organizational operations, driven by the integration of advanced technologies such as artificial intelligence (AI). This integration indicates a shift, redefining traditional practices and enhancing efficiency across diverse sectors...

Digital Twins (DTs) developments are still in the pilot stages of deployment in supply chain management (SCM), and their full integration with real-time synchronization and autonomous decision-making poses many challenges. This paper aims to identify these common challenges and provide a...

Much technical assistance aimed at building capacity has failed to deliver the results sought. The article examines the causes and the possible solutions.