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A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The authors provide new evidence to the ongoing debate by introducing a novel topic-based approach to capture the research-practice gap and quantify its extent. They also explore regional differences in the research-practice gap.

The authors apply the unsupervised machine learning approach Latent Dirichlet allocation (LDA) to compare the topical composition of 2,251 articles from six premier research, practice and bridging journals from the USA and Europe between 2009 and 2019. The authors extend the existing methods of summarizing literature and develop metrics that allow researchers to evaluate the research-practice gap. The authors conduct a plethora of additional analyses to corroborate the findings.

The results substantiate a pronounced topic-related research-practice gap in accounting literature and document its statistical significance. Moreover, the authors uncover that this gap is more pronounced in the USA than in Europe, highlighting the importance of institutional differences between academic communities.

The authors objectify the debate about the extent of a research-practice gap and stimulate further discussions about explanations and consequences.

To the best of the authors' knowledge, this is the first paper to deploy a rigorous machine learning approach to measure a topic-based research-practice gap in the accounting literature. Additionally, the authors provide theoretical rationales for the extent and regional differences in the research-practice gap.

The purpose of this paper is to present the result of calculations that were performed to estimate the structural weight of the passenger aircraft using novel technological solution. Mass penalty resulting from the installation of the fuselage boundary layer ingestion device was needed in the CENTRELINE project to be able to estimate the real benefits of the applied technology.

This paper focusses on the finite element analysis (FEA) of the fuselage and wing primary load-carrying structures. Masses obtained in these analyses were used as an input for the total structural mass calculation based on semi-empirical equations.

Combining FEA with semi-empirical equations makes it possible to estimate the mass of structures at an early technology readiness level and gives the possibility of obtaining more accurate results than those obtained using only empirical formulas. The applied methodology allows estimating the mass in case of using unusual structural solutions, which are not covered by formulas available in the literature.

Accurate structural mass estimation is possible at an earlier design stage of the project based on the presented methodology, which allows for easier and less costly changes in designed aircrafts.

The presented methodology is an original method of mass estimation based on a two-track approach. The analytical formulas available in the literature have worked well for aeroplanes of conventional design, but thanks to the connection with FEA presented in this paper, it is possible to estimate the structure mass of aeroplanes using unconventional technological solutions.

Financial information about costs and return on investments are of key importance to strategic decision making but also in the context of process improvement or business engineering. The purpose of this paper is to propose a value‐oriented approach to business process modeling based on key concepts and metrics from operations and financial management, to aid decision making in process re‐design projects on the basis of process models.

The paper suggests a theoretically founded extension to current process modeling approaches, and delineates a framework as well as methodical support to incorporate financial information into process re‐design. The paper uses two case studies to evaluate the suggested approach.

Based on two case studies, the paper shows that the value‐oriented process modeling approach facilitates and improves managerial decision making in the context of process re‐design.

The paper presents design work and two case studies. More research is needed to more thoroughly evaluate the presented approach in a variety of real‐life process modeling settings.

The paper shows how the approach enables decision makers to make investment decisions in process re‐design projects, and also how other decisions, for instance in the context of enterprise architecture design, can be facilitated.

This paper reports on an attempt to integrate financial considerations into the act of process modeling, in order to provide more comprehensive decision‐making support in process re‐design projects.

Long-term care (LTC) homes are highly regulated settings that provide care to people living with complex health conditions who are often at the end of their lives. Mental health and quality of life are important concepts in LTC given the inherent poor health and diminished autonomy of residents living in this setting. The COVID-19 pandemic had the potential to further compound these issues through lockdowns limiting movement within and outside of LTC homes, increased fear of severe COVID-19 infections, staff shortages, and impaired communication through personal protective equipment. However, the evidence describing the effect of the pandemic on mental health and quality of life is mixed, with some studies describing increased rates of mental health concerns and others presenting modest increases or decreases. Creative strategies to mitigate negative mental health consequences of lockdown included technology supported and window or outdoor visits, increased access to volunteers, and supports for families. However, the evidence in this area continues to evolve as subsequent waves of the pandemic progress. Future research may present new evidence about other strategies that became important in different stages of the pandemic.

Various philosophers and thinkers have discussed the importance of thinking and philosophising about the concept of ‘place’. A necessary structure of human experience, place is vital to the very foundation of human experience. More than the geography or arrangement of places, place is a concept that moulds human experience and contributes to understanding oneself and the world. Place has also been used to explain political motivations and issues such as citizenship, diaspora and migration. Despite its importance, place has not been problematised enough and has been neglected in studies of intersectionality. For instance, the role and influence of place in a person's diversity wheel and the interlocking web of oppressive structures have been reduced to either racial, class or gender categories. As a result, current critical theories fall short in drawing up the effects of place on intersectionality. This chapter, therefore, proposes the need to develop a critical place theory. It highlights the role that place-aspects play in the oppression and marginalisation of individuals. Moreover, it also examines the relatively new concept of placism as an analytical framework that can be used to explain varying oppressive placial structures.

The use of competitor analysis is a rapidly growing area of business activity, especially among major corporations, across the world. The old military stratagem “know your enemy; through knowing your enemy you can beat him/her”, has found new life in the contemporary business environment. Surveys carried out in Europe and the USA in 1989 found that two‐thirds of competitor analysis departments were less than three years old. Competitor analysis is becoming increasingly seen as a key component in strategy formulation, in particular, in forming marketing strategy.

This special “Anbar Abstracts” issue of the European Journal of Marketing is split into seven sections covering abstracts under the following headings: Marketing, Europe and International Business; Marketing Strategy; Supply Chain Management; Product Management; Services Marketing; Marketing in the Public Sector; and Marketing and Information Technology.

This paper reviews and analyzes the literature on agency theory in terms of the nature of the problem and its implications for management. Finance theory posits that the goal of economic organizations is to maximize stockholders' wealth. Attaining this goal was not an issue when owners were also managers. But since World War II corporate ownership world‐wide has become increasingly diffused. By 1969 only 15% of the largest U.S. non‐financial institutions were owned by their managers. This change raises the issue of the relationships between owners and managers. To what extent do managers act on their own behalf rather than the owners as prescribed by finance theory? Several studies indicate that managers substitute their own interests in place of the shareholders. This is possible because managers possess more information about the firm, control the election procedure to the Board of Directors, and the shareholders are widely dispersed. This phenomenon is called an agency problem. According to Jensen and Meckling an “agency problem” exists when managers own less than 100% of the firm. With less than 100 per cent ownership, managers can shift part of the cost associated with decisions made in their own interest. Clearly these conditions are common in major corporations of the world where global markets require raising large amounts of capital for the research, development, and production facilities required to remain competitive.