The aim of the article is to analyze the role of the Popular Financial Reporting as tool of transparency and accountability. Our analysis examines the case of "Popular Financial Reporting of the City of Turin": bya questionnaire of analysis of the stakeholder satisfaction the study consider the different social variables because they influence the content and the comprehension. The method is based on data analysis reporting frequencies and percentages of answers of the questionnaire and, when possible, evaluating these results according to the level of instruction. The Chi-Square test was used to identify statistically significant differences among categories of educational level. Globally, the feedbacks were positive and the document could be defined as an important and strategic way to keep aware the stakeholders about the policies of the City. However, some improvement could be made, especially considering the differences observed among the educational level categories.

Background/Introduction Artificial intelligence (AI) in the healthcare sector is receiving attention from researchers and health professionals. Few previous studies have investigated this topic from a multi-disciplinary perspective, including accounting, business and management, decision sciences and health professions. Methods The structured literature review with its reliable and replicable research protocol allowed the researchers to extract 288 peer-reviewed papers from Scopus. The authors used qualitative and quantitative variables to analyse authors, journals, keywords, and collaboration networks among researchers. Additionally, the paper benefited from the Bibliometrix R software package. Results The investigation showed that the literature in this field is emerging. It focuses on health services management, predictive medicine, patient data and diagnostics, and clinical decision-making. The United States, China, and the United Kingdom contributed the highest number of studies. Keyword analysis revealed that AI can support physicians in making a diagnosis, predicting the spread of diseases and customising treatment paths. Conclusions The literature reveals several AI applications for health services and a stream of research that has not fully been covered. For instance, AI projects require skills and data quality awareness for data-intensive analysis and knowledge-based management. Insights can help researchers and health professionals understand and address future research on AI in the healthcare field.

Purpose Global economies are involved with enormous activities of internationalization that provide pure and untapped opportunities for entrepreneurs and businesses to place and promote their products. Design/methodology/approach The authors applied structural equation modeling (SEM) analysis with the partial least squares (PLS), conducting an empirical analysis of data from 28 European countries. Findings The results reveal that the higher level of education/knowledge in a country enhances the foresight competencies of entrepreneurs and that they both have a positive influence on the effective business creation. The findings of this paper also stress on the positive relationship between the effect of business creation and international intensity in economy level. Research limitations/implications The limitation of this study lies in the impossibility of obtaining a larger and more complete data. Consequently, this study uses national-level data from 28 European countries, which makes the sample too small. In addition, although innovation is one of the driving factors in both internationalization and entrepreneurship, because of the limitation, it has not been considered in this study. Practical implications The authors assert that countries, specifically European nations studied in this research, can improve their employment rate and value creation (through their products in international markets) by giving a special attention to the entrepreneurial-oriented human capitals. Social implications This research warns policymakers that they can have a serious contribution in promoting (international) entrepreneurship. They should draw a rigorous plan for formal and informal educational systems that effectively develops essential knowledge for launching new businesses and fosters the innovation and entrepreneurship. Originality/value This study set out to improve the understanding of the role of level of education/knowledge and foresight competencies, as the elements of human capitals, on international entrepreneurship.

Purpose Islamic banking and finance (IBF) have been the subject of central scientific interest, as demonstrated by the significant increase in publications on the subject in recent years. In the present paper, the use of the bibliometric analytical technique is proposed to examine the research on IBF. The purpose of this study is to carry out a bibliometric analysis of all the publications on Scopus relative to IBF. Design/methodology/approach The screening methodology conducted in May 2020, in the foreground, for precise research and as complete as possible, sought all references to “Islamic finance” or “Islamic bank” in “all fields” of Scopus and 7,662 scientific contributions were found. Therefore, the results include a time frame for publications between 1980 and 2020. Findings This study shows that the literature on Islamic finance focusses on banking, rates, comparisons with traditional banks and portfolios, analysis of governance and control structures. In the journals taken into consideration in this paper from which the sample of selected articles comes, it can be deduced that the ethicality of the finance and the bank is placed in second place. Originality/value Through analysis, citation rates are proposed, and the impact factors of journals are quantitative and objective indicators directly linked to published science. The implications of this paper are to identify the future trend of research in the field of IBF.

The global economy involves enormous internationalization activities that provide untapped opportunities for entrepreneurs and businesses. This study sets out to improve the understanding of the role of the home country human capital on entrepreneurial internationalization. To advance this understanding, we conducted an analysis of data from 28 European countries using structural equation modeling (SEM) with partial least squares (PLS). The result of an empirical analysis revealed that the entrepreneurial intentions of the country's non-entrepreneurs has a positive and significant impact on effective business creation and the latter consequently has a positive and significant impact on the level of internationalization. Also, our findings indicate that the level of education has a negative impact on entrepreneurial readiness/awareness.

Purpose The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital platforms. This study aims to contribute to the debate on democratic accounting technologies with a focus on PR and digital platforms, using the theoretical lens of dialogic accounting. Design/methodology/approach A longitudinal case study is used to analyse the implementation and evolution of PR in the city of Turin, Italy and explore how the city involved its citizens with digital platforms. Findings This study contributes to the debate on public accountability through dialogic accounting tools. Research limitations/implications Multiple sources (surveys, interviews and interventionist workshops) are used to analyse Turin, Italy as a longitudinal case study. Practical implications This study offers practical reflections for legislators, politicians and public managers who need new knowledge and empirical analysis of the effective implementation of the PR as a tool for dialogue and empowering public accounting to hold continuous dialogue with the citizens. Originality/value PR can be considered a useful dialogic accounting tool for politicians, managers and government experts to encourage citizens’ engagement in a pluralistic society.

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