Business, Management and Accounting

8 open-access papers in Business, Management and Accounting, free to watch.

4:35

Corporate Accountability by Algorithm: AI and the Interpretation of Human Rights Due Diligence

Galit A. Sarfaty

A company may use artificial intelligence to find hidden human-rights risks in its supply chain. But the same system can quietly decide what counts as a risk, and place that judgment in the hands of a private technology firm. AI can make global supply chains more visible and help flag forced-labour risks. But this paper asks a sharper question: when software interprets human rights duties, who is really deciding what counts as a risk?

OverviewIn depth

4:08

Digital capabilities relate to sustainable performance in Saudi SMEs through technological capabilities and eco innovation

Wafa Naif Alwakid, Nisar Ahmed Dahri, Mamoona Humayun, Ghadah Naif Alwakid

For a small business trying to become more efficient and sustainable, buying the latest digital tool may not be enough. In this study, some tools strengthened a company’s technological ability, but others showed no independent link at all. What if the most famous digital technologies do not all help SMEs in the same way? In Saudi SMEs, artificial intelligence and big-data analytics were linked to stronger technological capabilities, while internet of things and blockchain were not.

OverviewIn depth

3:46

A physical model approach to order lot sizing

Tania Daiana Tobares, Margarita Miguelina Mieras, Fabricio Orlando Sanchez Varretti, José Luis Iguain, Antonio Jose Ramirez-Pastor

Every company has to choose between ordering often and paying for each order, or ordering in bulk and paying to store the extra. This paper turns that balancing act into the behavior of a simple mechanical system. What if choosing inventory order sizes could be treated like arranging particles connected by springs? This paper turns that physical analogy into an exact lot-sizing solution, avoiding heuristic methods.

OverviewIn depth

2:41

AI use and risk disclosure by investment advisers

Samir Chincholikar, Robin Chawla

When an investment adviser mentions artificial intelligence, it is slightly more likely to be warning clients about it than boasting about using it. But even that headline depends on how the words are counted. Investment advisers mention AI in nearly a quarter of their fiduciary brochures, but they mention AI-related risks even more often. The surprising part is that the headline percentage changes substantially depending on how disclosure is measured.

OverviewIn depth

3:17

A Novel Framework for Smart Service Failure and Recovery

Yuval Cohen, Shai Rozenes

Most services wait for you to complain before they try to help. This framework imagines something different: a service that notices trouble forming, works out why, and starts recovery sooner. What if service recovery did not begin with a complaint? This framework shifts the focus toward continuous monitoring, prediction, diagnosis, and healing before a service failure fully unfolds.

OverviewIn depth

3:55

The effects of a firm’s internationalization, age, and environmental turbulence on the capabilities that comprise strategic agility

Enrique de Diego Ruiz, Paloma Almodóvar, Julian Birkinshaw

When the business world becomes more chaotic, companies do not always become less capable. This study finds that turbulence can actually make them more alert, more responsive, and better able to adapt. Internationalization does not simply make a firm more agile. In this study, it improves strategic sensitivity but weakens leadership unity, while turbulence strengthens every measured dimension of agility.

OverviewIn depth

4:23

The effects of substance use on non-communicable diseases among older adults aged 60 and above in the North-eastern States of India

Sasanka Boro, Nandita Saikia

For older adults in North-eastern India, tobacco and alcohol are not just habits carried into later life. This study finds they are closely tied to several chronic illnesses, with one especially striking link to cancer. In Northeast India, older adults who have used tobacco or alcohol show striking associations with chronic diseases, including a nearly twenty-fold higher odds of cancer for people with past smoking behaviour. But this is an association, not proof of causation.

OverviewIn depth

4:21

Assessment of associated credit risk in the supply chain based on trade credit risk contagion

Xiaofeng Xie, Fengying Zhang, Li Liu, Yang Yang, Xiuying Hu

A company can look safe on its own and still become dangerous to a bank when a business partner gets into trouble. This study asks how financial risk travels through the supply chain before the damage is obvious. A firm's credit risk may not stay inside that firm. This paper treats supply chains as contagion networks, separating a company's own risk from the risk transmitted through trade credit relationships.

OverviewIn depth