Issue #3 (Volume 23 2025)

Women’s empowerment is crucial for achieving Sustainable Development Goal 5, which seeks to eliminate all discrimination against women and promote effective female participation and equal opportunities. Education is one of the most powerful tools for empowering women. Therefore, this paper aims to examine the relationship between access to technology, digital literacy, digital entrepreneurial intent, and female empowerment, using data from 217 female university students in Saudi Arabia. Conformity factor analysis (CFA) and multivariate covariance-based structural equation modelling (CB-SEM) were utilised to explore this complex relationship. The path analysis reveals a significant link between access to technology and female empowerment. Technology can substantially influence individuals’ lives by enabling women to make informed decisions and shape their futures, thus promoting gender equality. For young students especially, access to and use of technology can positively support their social inclusion and independence. An important positive effect of digital literacy on both digital entrepreneurial intent and female empowerment is also observed. The ability to effectively use communication and information technology depends on access to and proficiency with such technology. Additionally, individuals’ motivation to seek information and their plans to attain business objectives using the Internet rely on their digital literacy. Finally, the results confirm a significant mediating role of digital literacy in the influence of access to technology on digital entrepreneurial intent and female empowerment, suggesting that individuals can only benefit from access to technology if they have the ability to utilise communication and information technology.

The industrial era is gradually giving way to a creative economy driven by human resources. This study aimed to assess the impact of human resources within the creative economy on countries’ economic growth. The focus was on human capital involved in the creative economy. Panel data from 21 countries (2016–2023) were analyzed. The ILO classification methodology for employment types was applied. A fixed-effects regression model was employed to assess the impact of human capital on economic growth, while controlling for relevant factors. The model’s coefficient of determination increased from 0.494 to 0.652 with the addition of new variables, indicating improved accuracy. These variables were used to assess the effect of creative economy indicators on GDP per capita across countries. A direct correlation has been established between the share of employed people involved in the creative economy and the country’s level of economic development, specifically in terms of GDP per capita (Gini coefficient: r = –0.431, P = 0.01). The quantitative importance of human resources of the creative economy was calculated for both developed and developing countries of the world. The practical value of the obtained results lies in the possibility of their use for the development of public management decisions to stimulate the economic growth of the country.

Religious affiliation is one of the indicators of the internal personality and spirituality of an employee. Although it can increase organizational effectiveness through motivation and job satisfaction, managers have not yet implemented this indicator in their work for various reasons. The purpose of this study is to test whether religious affiliation has a significant effect on the motivation and job satisfaction of faculty members at management schools in Norwegian and French higher education institutions. A survey of 96 academic workers was conducted in the spring of 2023. The results were examined using a one-way ANOVA test. The findings revealed a significant disparity in motivation and job satisfaction among academics of different religious affiliations. Only 10% of the considered motivators turned out to be significantly equal for all surveyed academic workers, while the majority showed a significant difference. Representatives of Western religions and atheists in general are significantly less motivated and satisfied with their work than representatives of Eastern religions. Significant differences were also found between representatives of various Eastern religions, indicating the impact of religion on the motivation and job satisfaction of academic workers. These findings provide an opportunity for university management to better motivate and satisfy academic staff based on their religious affiliations. When forming the teams to perform work tasks, managers can consider these findings to achieve better interaction and quality and improve organizational effectiveness.

Type of the article: Research Article

Abstract
Chinese leadership dynamics have a significant impact on job performance in Chinese enterprises, influencing long-term success and fostering innovation, which highlights the importance of a positive organizational atmosphere in enhancing employee motivation. This study aims to examine how transformation and ethical leadership dynamics influence employee empowerment, organizational learning, and the subsequent long-term sustainability and job performance in Chinese industries. Data were collected from 500 employees across various Chinese industries, e.g., manufacturing, technology, and service. Partial least squares structural equation modeling (PLS-SEM) was employed to analyze the data. The results reveal that transformational leadership (β = 0.45, p< 0.001), employee empowerment (β = 0.45, p< 0.001), and organizational learning (β = 0.28, p< 0.001) significantly enhance organizational climate, which in turn strongly influences job performance (β = 0.50, p< 0.001). Organizational climate also mediates the effects of transformational leadership (indirect effect: β = 0.23, p< 0.001), employee empowerment (indirect effect: β = 0.16, p< 0.001), and organizational learning (indirect effect: β = 0.14, p< 0.001) on job performance. Furthermore, ethical leadership moderates the impact of transformational leadership (β = 0.19, p< 0.001) and employee empowerment (β = 0.15, p< 0.01) on organizational climate. These findings emphasize the importance of integrating ethical and transformational leadership, employee empowerment, and continuous learning to foster a supportive organizational climate and drive sustainable development. This study offers actionable insights for organizational leaders and policymakers, contributing to a deeper understanding of leadership and organizational dynamics that facilitate long-term success.

Type of the article: Research Article

Abstract
The wave of layoffs in Indonesia’s startups has increased employees’ concerns about job insecurity, raising the need for a deeper understanding of its determinants. This study examines the associations between work stress, self-efficacy, and job insecurity in Indonesia’s startup ecosystem. Specifically, it investigates direct and indirect effects of work stress on job insecurity through self-efficacy. Data were collected from 262 digital startup employees in Jakarta using an online survey at the beginning of 2024 and analyzed using covariance-based structural equation modeling with LISREL software. The findings suggest that work stress does not directly influence job insecurity (T-value of 0.79 < 1.967), indicating that startup employees may perceive stress as a regular aspect of their dynamic and high-pressure work environment. However, work stress significantly and positively impacts self-efficacy (T-value of 11.32> 1.967), implying that stress can enhance employees’ confidence in their abilities when managed effectively. Self-efficacy has a significant and positive effect on job insecurity (T-value of 9.98 > 1.967), highlighting its pivotal role in shaping perceptions of job stability. Furthermore, work stress indirectly influences job insecurity through self-efficacy (Indirect effect 0.7392 > direct effect 0.045), emphasizing the mediating role of self-belief in mitigating the adverse effects of workplace stress. The findings emphasize the importance of fostering self-efficacy through supportive management, training programs, and clear communication to lessen job insecurity and promote resilience. These insights provide practical implications for enhancing employee well-being and organizational sustainability in the rapidly evolving startup environment.

Type of the article: Research Article

Abstract
This study examines the interplay among organizational justice, perceived organizational support (POS), job embeddedness, and the intention of employees in SMEs to leave their positions with generations (Gen Y and Gen Z) as a moderator. The sample of this study includes SME employees in Indonesia, consisting of several sectors, such as handicrafts, culinary, fashion, and accommodation. The data collection involved the distribution of questionnaires, both in person and online, from January to March 2024, employing a purposive sampling, resulting in 268 valid responses. The hypotheses were subsequently validated utilizing PLS-SEM and MGA. The findings demonstrate that organizational justice (β = –0.397, p = 0.000), POS (β = –0.202, p = 0.000), and job embeddedness (β = –0.285, p = 0.000) negatively affect turnover intention. Conversely, organizational justice (β = 0.405, p = 0.000) and POS (β = 0.314, p = 0.000) positively affect job embeddedness. Ultimately, the results of the moderation analysis of generations revealed differences between Gen Y and Gen Z in the effects of organizational justice (β = –0.189, p = 0.019) and POS (β = 0.180, p = 0.070) on turnover intention, and also in the effects of organizational justice (β = 0.195, p = 0.024) and POS (β = –0.241, p = 0.013) on job embeddedness. Contrarily, there is no significant difference between Gen Y and Gen Z in the relationship between job embeddedness and turnover intention (β = 0.089, p = 0.228). This paper offers substantial insights into the existing body of knowledge, particularly in addressing the issue of SMEs’ employee turnover intention.

Acknowledgments
The authors would like to thank all the subjects who helped a lot during the preparation of this article, especially the Institute for Research and Community Service, Khairun University, which funded this research.

Type of the article: Research Article

Abstract
In an era of persistent economic uncertainty and supply chain disruptions, organizational resilience has emerged as a critical determinant of long-term sustainability, particularly in rapidly evolving industries such as food manufacturing. Emotional intelligence (EI) has been identified as a key driver of resilience, enabling individuals and organizations to better adapt, recover, and grow in the face of challenges. This study aims to investigate the impact of EI on organizational resilience and to assess the moderating role of transformational leadership in this relationship within the context of Jordan’s yogurt industry. A quantitative research design was employed, and data were collected in 2024 from 768 employees working across three leading yogurt manufacturing companies in Jordan. Structural Equation Modeling (SEM) using Smart PLS was applied to analyze the relationships among the variables. The results demonstrate that all four dimensions of EI, self-awareness, self-regulation, social awareness, and relationship management, exert a statistically significant positive effect on organizational resilience (p < 0.001). Furthermore, transformational leadership was found to moderate these relationships significantly, enhancing the strength of EI’s influence on resilience outcomes. These findings offer robust empirical support for the integration of EI and leadership development in resilience-building strategies. The study provides sector-specific insights that contribute to the theoretical advancement of resilience frameworks and offers actionable guidance for organizational leaders seeking to enhance adaptability in dynamic and uncertain environments.

Type of the article: Research Article

Abstract
Amidst global calls for sustainable transformation, higher education institutions are urged to align their operations with the Sustainable Development Goals (SDGs). This study investigates how green university culture and digital transformation contribute to SDG achievement within Indonesian education human resources universities (IEHRUs), focusing on financial, environmental, and human development outcomes. Utilizing a quantitative approach, a survey was conducted with 435 students from State University of Surabaya, a leading IEHRU. Data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4. The results reveal that green university culture significantly influences financial growth (β = 0.427, t = 5.662, p < 0.001), environmental quality growth (β = 0.510, t = 7.564, p < 0.001), and human development growth (β = 0.430, t = 7.123, p < 0.001). Similarly, digital transformation has significant positive effects on financial growth (β = 0.313, t = 4.294, p < 0.001), environmental quality growth (β = 0.203, t = 2.713, p = 0.007), and human development growth (β = 0.313, t = 5.447, p < 0.001). These three dimensions, in turn, significantly enhance SDG performance at the university level (R² = 0.610). The study underscores the strategic role of green values and digital innovation in university sustainability. It offers empirical insights for educational policymakers to embed sustainability across institutional governance, pedagogy, and operations, particularly in teacher-training institutions poised to catalyze wider societal change.

Acknowledgment
This study was funded by the Assignment Grant of the Faculty of Social and Political Sciences, Number 48546, from the Institute for Research and Community Service (LPPM) of Universitas Negeri Surabaya.

Type of the article: Research Article

Abstract
This study aims to examine and measure the impact of the dispute resolution mechanism (including its effectiveness of dispute resolution mechanism, government support, and the quality of the legal system) on trust in the investment environment within free trade zones (FTZs), as perceived by business managers. The data were gathered through a survey of 780 managers representing enterprises operating in 18 economic zones from October 2024 to February 2025 in Vietnam, a developing country in Southeast Asia. The results of the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis indicate that the dispute resolution mechanism influences trust in the investment climate within FTZs through the mediating roles of two key factors: trust in the dispute resolution mechanism and perceived risks in business management. Moreover, trust in the dispute resolution mechanism within FTZs is shaped by three factors, ranked in ascending order of positive impact: (1) quality of the legal system, (2) effectiveness of the dispute resolution mechanism, and (3) government support. Meanwhile, only the quality of the legal system has a statistically significant negative impact on the perception of business management risks. These findings underscore the need to enhance the legal framework governing FTZs, improve law enforcement mechanisms, strengthen investor protection, and support businesses in legal compliance. These challenges pose critical policy considerations for countries aiming to develop and implement the FTZs model effectively.

Acknowledgment
The authors would like to thank the Editor-in-Chief and a reviewer for their helpful comments that in our view have helped to improve the quality of the manuscript significantly. Besides, this study is the result of collaboration between researchers from the School of Law, Hue University, and Duy Tan University. The authors would like to thank both institutions for their support and facilitation in the publication of this research.

Type of the article: Research Article

Abstract
The study aims to examine the influence of flexible work arrangements (FWAs) on women’s job satisfaction, work-life balance, and quality of life, focusing on the mediating role of work-life balance and the moderating role of job demands. A cross-sectional questionnaire survey was conducted from March to November 2024 among women in domestic companies in Bengaluru, India. This study surveyed 592 women professionals from small- and medium-sized domestic firms across IT, finance, healthcare, retail, and service sectors. Respondents, engaged in flexible or hybrid work roles at various job levels, were selected for their direct experience with flexible schedules, making them well-positioned to assess impacts on job satisfaction, work-life balance, and quality of life. The results demonstrate that FWAs have significant direct effects on job satisfaction (β = 0.211, p < 0.001), work-life balance (β = 0.477, p < 0.001), and quality of life (β = 0.34, p < 0.001). Additionally, work-life balance positively influences both job satisfaction (β = 0.352, p < 0.001) and quality of life (β = 0.342, p < 0.001). Mediation analysis reveals that work-life balance partially mediates the relationships between FWAs and job satisfaction (β = 0.168, p < 0.001) as well as FWAs and quality of life (β = 0.163, p < 0.001). Furthermore, job demands are shown to moderate the relationship between FWAs and work-life balance (β = 0.15, p = 0.001). The findings have highlighted the need for flexible work arrangements that enhance women’s overall work-life integration and well-being.

Type of the article: Research Article

Abstract
Youth tourism entrepreneurship is a driver of sectoral development, reduces unemployment and poverty, and is a catalyst for innovation. The aim of this paper is to explore the potential of youth entrepreneurship in tourism, assess its impact on the development of Kazakhstan’s tourism industry, and formulate recommendations for fostering innovation. A systematic approach was adopted, employing methods of logical analysis, correlation and regression analysis, synthesis, and data visualization. Between August and December 2024, a survey was administered across 20 regions of Kazakhstan to assess young people’s readiness for tourism entrepreneurship, identify barriers to its development, and explore innovative solutions. The questionnaire was hosted on Google Forms and disseminated via social media, ensuring all responses remained anonymous. With 601 respondents, the sample is sufficiently representative of the Kazakhstani population aged 18 to 35 years.
Covering the 2013–2023 period, the correlation and regression analysis revealed that youth tourism entrepreneurship has undergone dynamic growth and positively influenced Kazakhstan’s socio-economic indicators and tourism sector performance. Survey findings indicate a strong willingness among young people to engage in training and introduce innovations in tourism. Corruption and high taxation were identified as the principal obstacles to realizing entrepreneurial potential and advancing innovation. The study concludes that youth tourism entrepreneurship is vital for Kazakhstan’s economic diversification and innovation agenda. Involving young people in the tourism sector contributes to unemployment reduction. Regional disparities in resource access can be narrowed through targeted adjustments to state policies that support youth innovative entrepreneurship.

Acknowledgments
This study is supported by the Science Committee of the Ministry of Science and Higher Education of the Republic of Kazakhstan through the project AP 26199455 – “Entrepreneurial Motivation as a Factor for Economic Diversification in Regions: Sociocultural Prerequisites, New Directions, and Implementation Methods.”

Type of the article: Research Article

Abstract
Digital transformation is a key factor in the competitiveness of enterprises in the modern world. The study aims to analyze the readiness of enterprises in Kazakhstan for digital transformation at the regional and sectoral levels. The main research method was statistical analysis based on an index approach using data for 2023 from Kazakhstan’s Bureau of National Statistics, reflecting the digital readiness and digital maturity of enterprises. According to the findings, in Kazakhstan, the level of readiness of enterprises for digital transformation is heterogeneous both in regional and sectoral terms. Kazakhstani enterprises are characterized by a high level of basic digital readiness (81.4% of enterprises had computers, 79.5% – Internet access), an unsatisfactory level of advanced digital readiness (5.6% of enterprises had IT-specialists, 1.1% – own data centers, 3.1% – implemented business processes innovations in information and communication systems), and digital maturity (26.5% of enterprises had Internet resources, electronic invoices – 79.1%, automated internal business processes – 16.7%, cloud computing – 11.0%, big data technologies – 1.9%, and RFID technologies – 1.1%). A digital gap in the readiness of enterprises for digital transformation was revealed between the leading (Almaty and Astana cities, Atyrau, and Karaganda regions) and lagging (Mangystau, Turkestan, and Kyzylorda regions) regions, and between the sectors, where enterprises in industry, trade, information and communication, hospitality and healthcare are significantly ahead of enterprises in agriculture, construction, and real estate. It is advisable to make more active use of innovation infrastructure facilities to increase the digital potential of enterprises.

Acknowledgments
This research has been funded by the Science Committee of the Ministry of Science and Higher Education of the Republic of Kazakhstan (IRN 19680544 “Innovation infrastructure of Kazakhstan in the context of digitalization: assessment of the state and development of an atlas”).

Type of article: Research Article

Abstract
The current study attempts to find out the impact of organizational culture and emotional intelligence on the performance of FMCG companies in Saudi Arabia. This research study investigated the leading FMCG companies like Alsafi, Sadafco, Roma Group, Almarai, Nestle Middle East, and Bazeem Trading Company in Saudi Arabia. Data have been collected in 2023 through an adapted questionnaire and interviews from 204 front-line managers working in FMCG companies, and items of scale provide their insights about organizational culture and emotional intelligence and its impact on their performance. The survey questionnaire overall included twenty-four items that covered all the variables of organizational culture, emotional intelligence and organizational performance. Data were analyzed through SPSS, and the findings showcase that a unit change in the dimensions of organizational culture like learning, team orientation, and strategic direction have increased the organizational performance by 35%, 87%, and 26%, respectively, while the dimension of creating change did not affect it significantly. Unit variation in the dimensions of emotional intelligence, such as self-awareness, social skills, and empathy enhance the organizational performance by 20%, 31%, and 32%, respectively, while emotional management did not affect it significantly. These findings have indicated that the FMCG companies in Saudi Arabia need to revise their training and development programs on culture and emotional intelligence and try to improve the working capacity of their human resources.

Type of the article: Research Article

Abstract
This study investigates the structural relationships between educational and scientific regulatory interventions and socio-economic development in countries affected by armed conflict and political instability, using the framework of Sustainable Development Goals (SDGs), specifically SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), and SDG 9 (Industry, Innovation and Infrastructure). Rather than focusing on regulatory interventions in a narrow administrative sense, SDG 4 is conceptualized as a reflection of national efforts to improve access to and quality of education, including institutional reforms, policy initiatives, and capacity-building measures in post-conflict settings. The analysis covers 16 countries affected by conflict and instability across Eastern Europe, including Ukraine; the Balkans (Albania, Bosnia and Herzegovina, Croatia, Montenegro, North Macedonia, Serbia, Slovenia); the Middle East (Israel, Jordan, Lebanon, Syrian Arab Republic, Turkey); and the South Caucasus (Armenia, Azerbaijan, Georgia), using data from 2011 to 2020. Employing multivariate confirmatory factor analysis (CFA), the study reveals statistically significant and conceptually meaningful covariances between the selected SDGs. The strongest relationship is observed between SDG 8 and SDG 9, underscoring the interdependence of economic growth, industrial development, and innovation. Moderate but significant correlations between SDG 4 and both SDG 8 and SDG 9 highlight the foundational role of education in enabling socio-economic recovery and technological advancement. Key indicators such as primary school completion, secondary and tertiary enrollment, employment in industry and services, and high-tech value-added production serve as measurable proxies for these dynamics. The findings emphasize the importance of aligning education policy with broader development strategies to support resilience and sustainable growth in fragile contexts.

Acknowledgments and research funding
This research was funded by the European Union grants “NextGenerationEU through the Recovery and Resilience Plan for Slovakia” (No. 09I03-03-V01-00130) and “Immersive Marketing in Education: Model Testing and Consumers’ Behavior” (No. 09I03-03-V04-00522/2024/VA). This research was also prepared as part of project 0124U000545.

Type of the article: Research Article

Abstract
Socio-economic development in the EU countries is a complex process encompassing both social and economic progress. It involves enhancements in living standards, quality of life, and overall well-being, alongside economic growth and structural changes. Thus, the paper aims to identify and assess the key parameters for clustering EU countries by the components of their socio-economic development. The study utilized fifteen indicators from the Social Progress Index and the Human Development Index, reflecting different components of countries’ social development. Using the k-means method, the EU population is divided into three clusters (13, 5, and 9 countries, respectively) based on their similarity in social development. Then, using the decision tree method, the above indicators were assessed, including the following: “Nutrition and Medical Care,” “Health,” “Environmental Quality,” “Rights and Voice,” “Freedom and Choice,” and “Advanced Education.” These indicators are used as the key parameters for clustering countries by components of socio-economic development; therefore, their change largely determines the positions of countries as a whole and, accordingly, their convergence at the EU level. The study found significant differences between EU countries in their socio-economic aspects, particularly between the “old” and “new” members. The results obtained can be used to justify the priorities of EU socio-economic policy to ensure overall progress.

Acknowledgment
This article was published as an output of the project VEGA 1/0392/23: Changes in the approach to the development of distribution management concepts of companies influenced by the impact of social and economic crisis caused by the global pandemic and increased security risks. Funded by the EU NextGenerationEU through the Recovery and Resilience Plan for Slovakia under the project No. 09103-03-V01-00042.

Type of article: Research Article

Abstract
This study investigates the causal relationship between research and development (R&D) financing and economic growth in Hong Kong over the period 1998–2022. It examines both public and private R&D expenditures, along with the number of researchers involved in R&D, to evaluate their influence on GDP per capita. Utilizing advanced time series econometric techniques, including the Toda-Yamamoto causality approach and cointegration analysis, the results reveal a statistically significant unidirectional causality from R&D expenditure to GDP per capita (χ² = 26.443, p < 0.01) and from researchers in R&D to GDP per capita (χ² = 38.164, p < 0.01). Additionally, feedback effects were observed, with GDP per capita also causing R&D expenditure (χ² = 17.471, p < 0.01), and R&D expenditure influencing the number of researchers (χ² = 6.718, p < 0.01). These findings highlight the dynamic interplay between financial inputs and human capital in R&D and underscore the importance of sustained investment and a skilled research workforce in fostering long-term economic growth. The evidence supports the strategic role of R&D policy in enhancing productivity and promoting economic sustainability in knowledge-based economies.

Type of the article: Research Article

Abstract
Today, manufacturing companies seek tools that enable them to remain competitive in an increasingly demanding global environment, with quality management systems being among the most widely adopted. Despite their broad implementation, empirical evidence regarding their benefits remains inconclusive. Evaluating productivity indicators in certified manufacturing firms is essential to identifying the variables that most influence operational and financial efficiency in this sector. This paper aims to determine the effect of ISO certification on productivity indicators by applying a multivariate discriminant analysis model to a sample of industrial firms with five consecutive years of certification during the 2019–2023 period. The results show that only three indicators – operating income relative to value added, net income relative to value added, and value added relative to working capital – exhibit statistically significant average improvements, associated with increased operational efficiency and value generation. The operating income relative to value added indicator stands out as the variable with the greatest discriminant power, suggesting that ISO 9001 certification positively influences operational productivity. However, the findings also reveal high variability, indicating that the certification’s impact is not homogeneous and depends on both internal and external organizational factors. This study provides valuable empirical evidence in the Ecuadorian context, being the first to assess this relationship using discriminant analysis and contributing to the understanding of quality management system effectiveness in emerging economies.

Type of the article: Research Article

Abstract
Crime remains a significant socio-economic issue, shaped by social instability and economic inequality, and poses critical challenges for public administration and policymaking. In Azerbaijan, rising divorce rates and persistent income disparities have become prominent social concerns, with the former reflecting shifts in family structure and the latter captured by the Gini index as a measure of income inequality. This study explores the causal relationships between crime, income inequality, and divorce rates in Azerbaijan from 2000 to 2021, utilizing econometric methodologies. From a public administration perspective, the study provides empirical insights to support more effective and targeted interventions in crime prevention, social protection, and family policy. Methodologically, the Johansen cointegration test is applied to identify long-term equilibrium relationships among the variables, while the Toda-Yamamoto Granger causality test is employed to examine the directional causality. The cointegration analysis reveals stable long-term associations between crime, income inequality, and divorce, with trace statistics (32.172, 16.067, and 4.052) exceeding their respective critical values at the 5% significance level. Additionally, the Toda-Yamamoto test shows that income inequality significantly influences crime (χ² = 5.145, p = 0.023), with divorce exhibiting a stronger predictive relationship with crime (χ² = 7.071, p = 0.007). These findings underscore the necessity for integrated crime prevention strategies, emphasizing the role of public administration in designing and implementing coherent socio-economic policies.

Type of the article: Research Article

Abstract
This study aims to assess the impact of key components of quality of life, including human capital, social accessibility, and industrial development, on effective territorial development management in Kazakhstan. The study uses an index approach, cluster and correlation analysis, and Markov transition models. The empirical dataset covers 17 regions of Kazakhstan over the period 2013–2023 and is based on official annual statistics, including indicators of education (number of students and teaching staff), employment, income, digital infrastructure, and industrial development. The Quality of Life Index (QLI) was calculated using normalized variables, followed by regional grouping and dynamic modeling. Results indicate that the highest QLI values in 2023 were recorded in Astana city (0.837), Mangystau (0.790), and Shymkent city (0.771), where educational coverage and academic staffing are significantly higher than in other regions. Correlation analysis reveals that industrial development (r = 0.493, p = 0.052) and educational potential (ρ = 0.491, p = 0.045) are positively associated with regional upward transitions in quality of life. Cluster analysis identified three stable groups of regions: with active social transformation (e.g., Mangystau, Kyzylorda), balanced growth (Karaganda, Pavlodar), and limited dynamics (Turkistan, East-Kazakhstan). Thus, regions with strong educational infrastructure and dynamic labor markets, such as the Mangystau region, Astana and Shymkent cities, consistently outperform in QLI. In contrast, structurally lagging regions, such as Turkistan and East Kazakhstan, exhibit limited social mobility and weak institutional support. Consequently, investment in human capital is essential for reducing regional disparities and promoting sustainable territorial development.

Acknowledgments
This research has been funded by the Science Committee of the Ministry of Science and Higher Education of the Republic of Kazakhstan (“Modernization of the quality assurance system of higher education in Kazakhstan based on digitalization: development of approaches, mechanisms and informationbase” No.BR24992974).

Type of the article: Research Article

Abstract
The objective of this study is to examine the relationship between firms’ top management’s demographic attributes and intellectual capital efficiency among service and manufacturing firms listed on the Amman Stock Exchange. The analysis focuses on six personal and professional characteristics of the chief executive officer, including age, educational level, work experience, share ownership, duality, and tenure. Intellectual capital efficiency is determined using the value-added intellectual coefficient. Panel data for a sample of 90 service and manufacturing companies for the period 2015–2023 are analyzed using multiple regression techniques. The findings reveal that the educational level and share ownership have a statistically significant positive effect on intellectual capital efficiency (p < 0.05). This suggests that executives with higher qualifications and financial stakes in their firms are more effective at leveraging intellectual capital. In contrast, there is no statistically significant association between age, work experience, role duality, and tenure and the efficiency of intellectual capital. This suggests that these demographic and structural characteristics of firm leadership do not meaningfully influence how effectively intellectual capital is utilized.

Type of article: Research Article

Abstract
The pharmaceutical sector in Yemen faces intensified competition and resource constraints, necessitating operational excellence and innovation to sustain competitiveness. The study aims to examine how information technology (IT), specifically hardware, software, networks, and databases, affects competitive priorities such as efficiency, quality, flexibility, and delivery performance.
The study focused on pharmaceutical companies located in Sana’a, the capital of Yemen. A total of eight companies were included. A structured questionnaire was distributed to a 220-randomly stratified sample; managerial, supervisory, and quality control personnel were selected from a population of 2,160 employees, yielding 198 valid responses. This sampling method was chosen to ensure representativeness across functional levels involved in strategic and operational decision-making.
Data analysis using SPSS v28 revealed that IT significantly influences competitive priorities (R² = 0.586, β = 0.765, t = 16.642, p < 0.001). Multiple linear regression further indicated that hardware (β = 0.216, p = 0.004), software (β = 0.282, p = 0.014), and networks (β = 0.275, p < 0.001) positively and significantly impact competitive priorities, while database (β = 0.074, p = 0.453) does not. The overall model explained 59.0% of the variance (R² = 0.590, F (4, 193) = 69.416, p < 0.001), demonstrating the measurable role of IT dimensions in shaping competitiveness in this sector.

Acknowledgment
The authors would like to acknowledge Sana’a University for providing the opportunity to conduct this analysis. Yemeni pharmaceutical companies are acknowledged for their willingness to be respondents and facilitate this investigation.

Type of the article: Research Article

Abstract
This paper aims to assess the relative importance of various determinants impacting small and medium enterprises’ (SMEs) capacity for innovation. The study employed a quantitative approach with data obtained from 462 participants working across SMEs in 2023 in Ho Chi Minh City, Vietnam. The collected data were subsequently processed and analyzed using structural equation modeling (SEM) and exploratory factor analysis (EFA). The EFA results indicated the removal of two items due to their poor fit within the variables. Furthermore, the statistical adequacy of the data for factor analysis was confirmed by a Kaiser-Meyer-Olkin (KMO) coefficient of 0.892 and a significant Bartlett’s test (Chi-square = 8177.250, p-value < 0.001). The remaining variables yielded a convergent solution in the subsequent CFA analysis, with goodness-of-fit indices meeting acceptable thresholds. The SEM results revealed four key factors influencing the innovation capability of SMEs in Ho Chi Minh City: collaboration networks, organizational culture, entrepreneurial leadership, and internal human resources, with p-values for all these factors’ estimates of 0.000. The survey respondents indicated that collaborative networks exerted the most substantial influence on the innovation capability of SMEs (with an estimate of 0.282). Subsequently, factors such as organizational culture and entrepreneurial leadership demonstrated progressively lesser degrees of impact, with corresponding coefficients of 0.266 and 0.207, respectively. Recommendations for both enterprises and state policies are then proposed.

Type of the article: Reflexive Preface

Abstract
The survival of authoritarian institutions during periods of systemic crisis represents a critical challenge in understanding institutional transformation and organizational resilience. This theoretical paper aims to develop a critical realist framework for analyzing how institutions ensure survival through crisis learning processes during periods of systemic transformation. The theoretical basis draws on critical realism and the morphogenetic approach to theorize structure-agency interactions during critical junctures, introducing concepts of crisis learning cycles, systemic persistence, and facing/reacting mechanisms. Following an innovative theory of systemic persistence, the analysis centers on the ways in which the Communist Party of China ensured its own survival through successive rounds of crisis learning. The results demonstrate that military modernization, not economic development per se, constituted the central organizing principle of institutional transformation. The study reveals that economic reforms and the opening up of trade were components of a larger arrangement constructed by Deng Xiaoping, the primary focus of which was not benefiting the Chinese people, but another project essential to the Communist Party. The theoretical results demonstrate that crisis learning occurs through iterative cycles where agents progressively understand systemic elements and construct durable solutions. The framework offers practical value for understanding institutional transformation processes and organizational survival strategies during periods of fundamental change, with applications extending beyond authoritarian contexts to any institution facing an existential crisis.

Type of the article: Research Article

Abstract
The traditional way of differentiating services has reduced in a saturated market under Indonesia’s National Health Insurance, increasing competition across the health care sector. The objective of this study is to examine how organizational resources convert into sustainable competitive advantage when mediated by service capabilities, in Indonesian health care organizations. Data were collected through a self-administered survey from March to June 2023, from 158 accredited hospitals in Central Java, Indonesia. The data were analyzed using structural equation modeling with partial least squares (SEM-PLS).
The findings indicate that serving culture has an indirect influence on competitive advantage through service capabilities, and serving culture has no direct influence on competitive advantage. Service capabilities are a full mediator between serving culture and competitive advantage, while strategic HRM and workplace spirituality are partial mediators through service capabilities. All models exhibited strong explanatory power, and predictive relevance for service capabilities and competitive advantages. Hospital administrators may be able to take the results of this study, and create formal service capabilities to advance competitive positioning in Indonesia’s changing healthcare environment. The findings of this study confirm that intangible organizational resources should be operationalized through formal service capabilities to create sustainable business value, especially in standardized environments, where conventional forms of differentiation may not work. This paper adds to the understanding of how healthcare organizations can leverage their internal resources to achieve sustained competitive advantage in increasingly regulated and standardized environments.

Type of the article: Research Article

Abstract
Firms in emerging markets are increasingly compelled to implement digital transformation strategies in response to rapid technological disruption and intensifying global competition. However, the impact of such transformation on organizational performance remains underexplored, particularly in resource-constrained contexts. This study aims to assess how digital orientation and digital capacity influence the implementation of digital transformation, and how digital transformation, in turn, affects organizational agility as well as financial and non-financial performance. Data were collected through a survey of senior managers – those directly responsible for leading digital transformation strategies – at 518 mechanical engineering enterprises in Vietnam, conducted between August and November 2024. The research model was tested using partial least squares structural equation modeling (PLS-SEM). The results reveal that digital orientation (β = 0.585, p < 0.001) and digital capacity (β = 0.240, p < 0.001) significantly promote the adoption of digital transformation. Subsequently, digital transformation exerts a strong positive influence on organizational agility (β = 0.815, p < 0.001). In turn, organizational agility significantly enhances financial performance (β = 0.795, R² = 0.632) and non-financial performance (β = 0.536, R² = 0.287). These findings provide empirical evidence that digital transformation efforts can create practical value when they are grounded in well-aligned internal capabilities. The study contributes to clarifying how enterprises in emerging economies can align digital investments with organizational strengths to improve performance amid volatile environments.

Type of the article: Research Article

Abstract
This study aims to examine the influence of transformational leadership on innovative work behavior by investigating the sequential mediation of knowledge sharing and creative self-efficacy among five-star hotel employees in Bali, Indonesia. An important issue is employees’ limited exploration of new ideas, driven by low initiative, routine dependence, and a lack of support for creative thinking. This study surveyed 377 hotel employees, selected using the Krejcie and Morgan (1970) formula. Data collected from December 2024 to February 2025 were analyzed using structural equation modeling with a partial least squares approach. Results show that transformational leadership significantly influences innovative work behavior both directly and indirectly. It positively affects knowledge sharing (β = 0.630, p < 0.05), creative self-efficacy (β = 0.303, p < 0.05), and innovative work behavior (β = 0.333, p < 0.05). Knowledge sharing also predicts creative self-efficacy (β = 0.223, p < 0.05) and innovative work behavior (β = 0.360, p < 0.05), while creative self-efficacy influences innovative work behavior (β = 0.263, p < 0.05). A significant sequential mediation was confirmed (β = 0.037, p < 0.05). These findings reveal that transformational leadership encourages knowledge sharing, which in turn enhances creative self-efficacy, ultimately encouraging employees to engage more actively in innovative work behavior. Transformational leadership builds social exchange relationships, while social cognitive theory views behavior as being shaped by personal, environmental, and behavioral interactions.

Type of the article: Research Article

Abstract
The study aims to investigate the influence of particular human resource management (HRM) practices on employee engagement in the Jordanian education sector, including recruitment and selection, training and development, compensation, and performance appraisal. Employee engagement in this case is the emotional, cognitive, and behavioral involvement of the personnel within their institutions. Data were collected through structured questionnaires distributed to academic staff, administrative personnel, and HR professionals across three educational institutions in Jordan. A total of 391 completed responses were analyzed using structural equation modeling (SEM). Findings indicate that each of the four HRM practices had positive impact on employee engagement where performance appraisal (beta = 0.41, p < 0.001) was found to have the most influence followed by other three in the following order: compensation (beta = 0.34), recruitment and selection (beta = 0.32), and training and development (beta = 0.28). All these variables accounted for 68% of the variance in employee engagement. Although the results have been combined across employee categories in the present study, comparing responses based on their type of role would provide insight into future studies. The results demonstrate the business essence of HRM’s organizational systems in developing engagement and institutional performance in the field of education.

Type of the article: Research Article

Abstract
Digitalization in conjunction with new management and organizational methods (NMMO) is a significant contributor to companies’ financial performance. However, there is a considerable gap in current empirical literature that investigates how these two characteristics contribute to financial performance. This paper aims to highlight the results of the combination of digital transformation, NMMO implementation, and financial performance in Moroccan SMEs. This study adopts a quantitative research design. Five hypotheses were examined through a regression analysis on a sample of 104 digitally transforming SMEs adopting NMMOs.
Empirical evidence reveals that the use of new means of organizational management through digitalization, the use of digitalization in the management of financial resources, the use of digital tools for managing human resources, and the use of NMMO through remote work and empowering teams in SMEs have contributed enormously to their financial performance. However, the integration of digitalization with financial risk management has no significant contribution to financial performance. The study emphasizes the significant contribution of digital transformation combined with the adoption of NMMOs in advancing financial performance among Moroccan SMEs.

Type of the article: Research Article

Abstract
Supply chain management is critical to enhancing the level of priorities of competitive manufacturing within organizations. This study aims to investigate the impact of supply chain management practices (supplier relationship, customer relationship, internal operations, and information sharing) on the priorities of competitive manufacturing in Hayel Saeed Anam Industrial Group, Yemen, and determine the level of supply chain management practices and priorities of competitive manufacturing. The study relied on the descriptive analytical approach and a questionnaire as the primary data collection method. The study targeted all employees in administrative positions (n = 326) within the selected industrial group through a comprehensive survey during 2024–2025. The participants included general managers, deputy general managers, department managers, section heads, supervisors, and specialists due to the relevance of their roles to supply chain management practices and priorities of competitive manufacturing. Accordingly, 301 questionnaires were retrieved and analyzed. The study revealed that supply chain management practices positively impact the priorities of competitive manufacturing (R² = 0.530; P < 0.05). The individual dimensions of supplier relationship, internal operations, and information sharing have a major influence on the priorities of competitive manufacturing (β = 0.195; 0.428; 0.133; P < 0.05), while customer relationship showed no significant impact (β = 0.042; P > 0.05). The results showed a high level of supply chain management practices and the priorities of competitive manufacturing (M = 6.216; 6.010). The study contributed to enhancing the theoretical and practical aspects of knowing the management methods that affect priorities of competitive manufacturing in Yemen.

Type of the article: Research Article

Abstract
Gender segregation in the labor market remains a pressing socio-economic issue in Central Asian countries, where women still face challenges in accessing high-paying sectors and leadership positions. This study aims to uncover the structural and socio-economic drivers of gender segregation in the labor markets of Kazakhstan, Kyrgyzstan, and Uzbekistan, and their impact on employment equity and economic opportunity. The analysis covers the period from 2015 to 2024. The research uses national statistical data and applies the Index of Dissimilarity (Duncan index), the Gender Gini Index, and the Glass Ceiling Index (GCI). Kazakhstan’s Duncan index increased from 0.2965 to 0.32195, and Kyrgyzstan’s rose from 0.2859 to 0.3347, indicating rising occupational gender segregation. Uzbekistan, in contrast, showed a modest decrease from 0.3223 to 0.3104. Gini index values dropped most significantly in Kazakhstan (from 11.59 to 8.53), reflecting improved wage equality. Uzbekistan also saw a notable decline (from 24.41 to 19.12), while Kyrgyzstan’s progress was slower (from 9.02 to 8.33). GCI trends show persistent barriers: in Kyrgyzstan, the index rose from 0.84 to 1.24, while in Kazakhstan and Uzbekistan it remained below 1.0, peaking at 0.91 and 0.74, respectively. A panel regression (R² = 0.6647) identified significant predictors: GDP per capita (β = 16.225), women in leadership (β = –3.85), female unemployment (β = 2.98), and the male-to-female employment ratio (β = 0.68). The strongest factor in reducing the gender pay gap was women’s representation in leadership. The results highlight structural inequality and call for targeted policy to ensure inclusive labor market development.

Type of the article: Research Article

Abstract
Fraud remains a serious challenge for organizations because it can damage integrity, financial stability, and public trust. One of the main difficulties in overcoming fraud is understanding the factors that influence the occurrence of such actions, both from the individual and institutional side. This study aims to analyze the influence of factors that trigger fraud, both directly and through mediation and moderation mechanisms with a focus on legal ambiguity, rationalization, opportunity, and capability. The study was conducted on 333 managers of microfinance institutions in Central Java, Indonesia. Data were analyzed using SEM-PLS to test the direct and indirect relationships between variables. The results showed that legal ambiguity, rationalization, and work pressure had an effect on fraud. Rationalization mediation significantly strengthened the relationship between legal ambiguity and fraud, while mediation through opportunity and work pressure did not show a significant effect. Besides, moderation of capability on the relationship between rationalization and fraud was also significant, indicating that individuals with high capabilities tend to strengthen rationalization in committing fraud. Conversely, moderation of capability on work pressure and opportunity did not show significant results. These findings provide theoretical contributions to the development of risk management and organizational behavior literature, and offer practical insights for managers and policy makers to reduce fraud risks through improving regulatory structures, enforcing strict rules, and strengthening ethical values within organizations.

Acknowledgment
Thanks are expressed to the Directorate General of Higher Education, Research and Technology, Ministry of Education, Culture, Research and Technology for supporting this research. Thanks also go to the Institute for Research and Community Service (LPPM) of Unisnu Jepara Indonesia.

Type of the article: Research Article

Abstract
This study explores the modernization of governance in Moroccan public sector institutions by analyzing the adoption of modern management control practices and their impact on organizational performance. Specifically, it examines how clearly defined structural factors (e.g., technological capabilities, organizational size, and age) and behavioral factors (e.g., leadership style and internal motivation) influence the implementation of these practices. The study also assesses how the effective use of such practices relates to performance outcomes. Data were collected through a structured survey administered to 100 Moroccan public establishments between 2023 and 2024, targeting key managerial profiles (such as finance directors and department heads). Structural equation modeling (SEM) was applied to test the hypothesized relationships. The findings reveal that behavioral factors, particularly leadership style, have a significant positive influence on the adoption of modern management control practices. Technological capabilities also play a facilitating role, whereas structural characteristics such as organizational age and size do not show statistically significant effects. Moreover, external control mechanisms exert a dual influence: they encourage compliance-oriented practices but may hinder more interactive and adaptive uses. The study confirms that the effective implementation of modern management control practices is positively associated with enhanced organizational performance. These results underscore the central role of behavioral and technological factors in promoting performance-driven reforms in the public sector.

Type of the article: Research Article

Abstract
This study underscores the growing significance of e-business as a key driver of economic development and competitiveness in Ukraine. The primary objective is to identify and analyze the factors that influence the organizational efficiency of Ukrainian e-business enterprises, with particular attention given to those factors that are directly subject to managerial influence. The research methodology is grounded in empirical data obtained through a structured survey of 80 e-businesses operating across various sectors, including e-commerce, e-learning, software development, and digital media. Analytical methods comprised descriptive statistics, non-parametric correlation analysis, and visual data representation to explore the distribution patterns and independencies among key performance indicators. The findings reveal a substantial range in annual turnover, spanning from €70,280 to €21,876,800, with an average value of €995,761. Net profit values vary from €12,650 to €3,719,056, averaging €216,153. The profitability of the surveyed enterprises ranges between 5% and 53% with a mean rate of 24.74%. A statistically significant, strong positive correlation (r = 0.7, p < 0.001) was identified between the number of employees and net turnover, indicating the critical role of human resources in driving enterprise performance. The analysis further identifies organizational and legal structure, as well as the size and qualification of the workforce, as key determinants of operational efficiency within e-business environments. The study concludes that effective managerial oversight of human resources is essential for enhancing organizational performance and enabling strategic decision-making, thereby supporting long-term competitiveness and sustainable development in Ukraine’s digital economy.

Acknowledgments
This study was conducted at the Faculty of Economics, University of South Bohemia. The research was supported by the Neuron Foundation and by the institutional means of the University of South Bohemia, Faculty of Economics.

Type of the article: Research Article

Abstract
Corruption in humanitarian logistics and supply chain management remains a serious issue, especially during disaster relief operations, because it disrupts the fair distribution of aid and increases the hardships of affected communities. This study examines how social media can help reduce corruption in humanitarian logistics and supply chain management during disaster relief operations following the devastating 2022 flood in Pakistan. Using a quantitative research design, data were collected through a structured survey conducted between March and June 2023 targeting 380 individuals across three major flood-affected provinces in Pakistan. The participants included staff and volunteers from local NGOs, government agencies, and international relief organizations directly involved in the flood relief operation. This group was chosen for its firsthand experience in managing and delivering aid during the 2022 floods, making the sample both relevant and informed. The results were analyzed using SmartPLS and SPSS software. The findings show that corruption in HLSCM has a significantly negative impact on the effectiveness of flood relief operations (β = –0.561; t-value = 9.765; p-value = 0.000). However, social media played a moderating role in this relationship (β = –0.060; t-value = 1.217; p-value = 0.022), acting as a helpful tool for spreading information, increasing public involvement, and promoting transparency. These insights are useful for donors, disaster management authorities, and aid organizations seeking to improve relief outcomes. This study adds to the current research by showing how social media can help reduce corruption and improve the delivery of aid in the humanitarian logistics of disaster relief operations.

Type of the article: Research Article

Abstract
The purpose of this study is to examine the influence of green supply chain practices and sustainability culture on sustainable performance in the Saudi Arabian manufacturing sector. Using a cross-sectional research design, data were collected in February 2025 from 329 managerial employees, including department heads, operations managers, environmental officers, and quality assurance supervisors working in ten medium to large-scale manufacturing companies located in Riyadh, Jeddah, and Dammam. These participants were selected through convenience sampling based on their direct engagement in green supply chains and sustainability practices, ensuring relevance to the research objectives. Data were gathered using a structured questionnaire distributed in person and via email. Structural equation modeling (SEM) with SmartPLS 4.0 was applied to analyze the data. The findings reveal that green supply chain practices (β = 0.335) and sustainability culture (β = 0.78) significantly influence management commitment, which in turn has a strong positive impact on sustainable performance (β = 0.896). Management commitment also mediates these relationships, with green supply chain practices (β = 0.421) and sustainability culture (β = 0.699) indirectly enhancing sustainable performance through their effects on management commitment. These results highlight the importance of integrating green supply chain initiatives, fostering a sustainability-oriented culture, and securing strong management commitment to achieve sustainability goals in the Saudi Arabian manufacturing sector.

Acknowledgment
Appreciations are extended to the Arab Open University for funding this work through the research fund No. (AOUKSA-524008).

Type of the article: Research Article

Abstract
This study aims to understand how affective commitment and organizational citizenship behavior mediate the effect of quality of work life and organizational justice on turnover intention in Indonesia. A Likert scale questionnaire was employed in the survey procedure of the study, which took a quantitative approach. The research was conducted over two months (January–February 2025) and involved 385 Indonesian honorary teachers from Banten, Jakarta, and West Java. The use of structural equation modeling to analyze data was aided by correlation matrices and descriptive statistics. This study provides a novel empirical paradigm for comprehending the influence of work-life quality and organizational justice on teachers’ turnover intentions via affective commitment and organizational citizenship behavior. Therefore, in order to lower the intention of teacher turnover, school management must simultaneously and consistently strengthen and enhance organizational justice, affective commitment, organizational citizenship behavior, and work-life quality. While acknowledging the study’s limitations, academics might utilize the findings as a basis for future research and discussions with the same objective.

Type of the article: Research Article

Abstract
This paper examines the concept of loyalty as a flexible principle and a motivational factor that influences an individual’s interest in the existence and development of the state. Loyalty significantly contributes to social cohesion and national resilience, especially in the current turbulent geopolitical climate. The aim of this study is to analyze the factors influencing Latvian students’ loyalty to the state, including civic engagement, a sense of being needed by the country, and education about civic responsibility. The study also examines the impact of education and family upbringing on the formation of loyalty to the state.
Data were collected through a survey conducted in 2024, which included multiple-choice and Likert-scale questions. The sample consisted of 437 students in grades 9–12 from Liepaja, Latvia. The findings demonstrate that Pearson’s chi-square analysis revealed a positive association between loyalty to the state and the following factors: knowledge of state history (χ² = 33.28, p < 0.001), teaching of civic responsibility at school (χ² = 40.24, p < 0.001), discussing state politics with family members (χ² = 12.48, p = 0.001), and discussing civic responsibility within the family (χ² = 16.86, p < 0.001).
Overall, 54.1% of respondents considered themselves civically engaged, and 81.4% reported feeling loyal to the state. A multiple logistic regression analysis revealed that being civically engaged, feeling needed by the country, and receiving education about civic responsibility significantly increase the likelihood of students expressing loyalty to the state.

Acknowledgments
The authors sincerely thank the survey participants (pupils) and management teams of educational institutions.

Type of the article: Research Article

Abstract
In Vietnam, nearly 98% of operating companies are small and medium-sized enterprises (SMEs), the majority of which rely on outsourced accounting services (OAS) rather than in-house accounting departments. Despite the widespread use of OAS, limited research exists on the tangible benefits these services provide. This study investigates the factors associated with SME performance, focusing on the impact of routine, non-routine, and advisory accounting services. Data were collected via questionnaire from 358 respondents across 176 SMEs in Da Nang between October and December 2024. Of these enterprises, 56% were small, 33% were micro, and 11% were medium-sized firms. Respondents were predominantly male (63%), aged 36–45 (32%), with 5–10 years of experience (50%); 34% held director roles, while 66% were vice directors. Using the PLS-SEM method, the study explores the relationship between outsourced accounting services, compliance benefits, management benefits, and operational performance. Findings reveal that both routine and advisory services significantly influence compliance and management benefits, which in turn enhance business performance. Non-routine services positively affect management benefits but do not significantly influence compliance benefits. The mediating role of compliance and management benefits is confirmed across all service categories. The study offers theoretical insights and practical recommendations for SMEs to effectively utilize outsourced accounting services and improve operational outcomes.

Acknowledgments
Ha Hai Giang was funded by the Master, Ph.D. Scholarship Programme of Vingroup Innovation Foundation (VINIF), code VINIF.2023.TS.026.

Type of the article: Research Article

Abstract
While the majority of open innovation literature focuses on established firms, this study extends the existing literature by examining young and newly market-entrant firms. The purpose of this study is to investigate the impact of two open search strategies – search breadth and search depth – on the product innovation of young firms. The study focuses on the manufacturing industry due to its higher propensity for product innovation compared to the service sector. The data were collected via a postal survey of manufacturing firms in Thailand, conducted between March and August 2021. Respondents consisted exclusively of CEOs or senior managers, yielding a final sample of 423 firms for analysis. The analysis employed Negative Binomial Regression (NBR), a statistical method suitable for data violating the mean-variance equality assumption inherent in this dataset. The results reveal that search breadth exerts a statistically significant positive influence on product innovation. An inverted U-shaped relationship between search breadth and product innovation is not statistically significant. Search depth has a statistically significant negative effect on product innovation. Finally, an inverted U-shaped relationship between search depth and product innovation is statistically significant, indicating that greater search depth corresponds to diminished innovation. In summary, the findings suggest that search breadth benefits product innovation in young firms, whereas search depth hurts their product innovation.

Type of the article: Research Article

Abstract
Whistleblowing plays a critical role in fraud detection, especially in organizations where fraudulent activities can severely undermine performance and trust. This study, conducted at Universitas Muhammadiyah Surakarta (one of the leading private universities in Indonesia), examines how students in accounting and management programs decide to report misconduct, influenced by moral reasoning and ethical leadership. The data were collected in 2024 through an online questionnaire distributed to 246 accounting and management students who are likely to face ethical dilemmas in their professional environments.
The findings reveal a significant correlation between ethical leadership (t = 6.788, p = 0.014) and moral reasoning (t = 2.411, p = 0.017) in shaping students’ propensity to engage in whistleblowing. Specifically, ethical leadership, characterized by leaders who prioritize integrity, transparency, and ethical behavior, significantly encourages individuals to report wrongdoing. Moreover, strong moral reasoning enables individuals to better understand ethical considerations, fostering an environment where whistleblowing is seen as a responsible action.
Interestingly, although both factors positively influence whistleblowing decisions, moral reasoning does not moderate the effect of ethical leadership on these decisions (t = –0.479, p = 0.632). This suggests that ethical leadership acts as a direct motivator for whistleblowing, independent of an individual’s moral reasoning. Ultimately, this study underscores the importance of cultivating ethical leadership within organizations to support and encourage whistleblowing, thereby enhancing fraud detection mechanisms and overall organizational integrity. It offers valuable new insights into the dynamics of moral conduct and its implications for future organizational regulations.

Type of the article: Research Article

Abstract
Workforce agility signifies the workforce’s adeptness in navigating rapid transitions and confronting challenges within the occupational sphere. It entails the aptitude of individuals and collectives to assimilate novel circumstances, swiftly adjust to shifting organizational requisites, and perpetuate innovation to sustain efficacy under varying conditions. This study aimed to examine the influence of organizational culture and workforce engagement on workforce agility, with talent management serving as an intervening variable. The study employed a quantitative survey method, collecting data through structured questionnaires from 330 respondents, comprising staff and managerial personnel, affiliated with private educational foundations across North Sumatra, Indonesia. These participants were selected using purposive sampling based on their active involvement in organizational operations and decision-making processes, ensuring relevance to the constructs examined. Structural equation modeling (SEM) was employed using SmartPLS 4.0 for data analysis. The results indicate that workforce engagement does not have a direct effect on workforce agility (p > 0.05), but it significantly influences talent management (p < 0.05). Organizational culture has a significant positive effect on both talent management (p < 0.05) and workforce agility (p < 0.05). Talent management contributes directly and significantly to enhancing workforce agility (p < 0.05). Furthermore, talent management significantly mediates the relationship between workforce engagement and workforce agility (p < 0.05), as well as between organizational culture and workforce agility (p < 0.05).

Type of the article: Research Article

Abstract
Digital technologies have become a key driver of economic growth, competitiveness, and social inclusion, while significant disparities in digital development persist across national economies. The aim of this study is to map and interpret the trajectories of digital transformation in 30 selected European countries (EU member states, associated economies, and Ukraine) during 2011–2022. The study employs the self-organizing map (SOM) with Ward hierarchical clustering to uncover latent structures of digital development, using a balanced panel of 20 indicators across three domains: ICT sector development, digital infrastructure, and digital technology adoption and skills. Cluster validity was assessed via the Elbow Method, Silhouette Coefficient, Calinski-Harabasz, and Davies-Bouldin indices. Results indicate that the two-cluster solution is statistically robust, while the three-cluster solution provides additional insight into transitional patterns of digital transformation. The two-cluster solution revealed a clear distinction between digital leaders and less advanced economies, with the greatest disparities observed in online banking (71% vs. 29%), online purchases (68% vs. 32%), and e-government use (68% vs. 34%). The three-cluster solution provided further nuance, showing that in 2011 most European economies were concentrated in the weakest cluster, while only Northern Europe achieved high levels of digitalization. By 2020, all European countries had reached at least the middle cluster, reflecting a shift from strong polarization toward a more balanced distribution of digital development. Despite progress, structural gaps remain, emphasizing the need for policies that advance digital skills, encourage inclusive adoption, and build trust in online services to sustain digital transformation.

Acknowledgment
The authors acknowledge with gratitude the financial support provided by the Ministry of Education and Science of Ukraine for the research project “Cybersecurity and digital transformations of the country’s wartime economy: the fight against cybercrime, corruption and the shadow sector”, state registration number 0124U000544).

Type of the article: Research Article

Abstract
Creative leadership is vital for managing financial crises. Leaders with vision, motivation, and adaptability steer organizations toward stability and success. They anticipate potential crises by establishing conflict prevention mechanisms and internal controls, thereby ensuring resilience and enabling proactive, calm management during crises. Creative leadership is increasingly important for small and medium-sized enterprises in unstable regions like Lebanon. This paper examines how creative leadership dimensions impact financial crisis management through the mediating roles of conflict prevention and internal control. This 2024 study used a questionnaire completed by 157 employees at Lebanese SMEs. Principal component analysis (PCA) identified three creative leadership dimensions: inspiring vision, adaptability, and self-motivation. Results showed that inspiring vision and adaptability affect financial crisis management. Structural equation modeling (SEM) confirmed that inspiring vision and adaptability significantly influence crisis management, mainly through the mediating effects of conflict prevention and internal control. Conflict prevention had the strongest direct effect on crisis management, with internal control showing a similar impact. Therefore, conflict prevention and internal control mediate the relationship between inspiring vision, adaptability, and successful financial crisis management. Adaptability and internal control are key pillars for effectively responding to financial crises. Creative leaders utilize crisis management models and controls to address financial crises. To enhance financial resilience, organizations should implement controls and proactive conflict prevention.

Type of the article: Research Article

Abstract
Assessing the ESG readiness of the Ukrainian banking sector is important in the context of growing global attention to sustainable finance, Ukraine’s aspiration to align with EU regulations, and overcoming war consequences. The study examines the ESG practices of Ukraine’s largest banks and their disclosure, providing a framework for assessing their ESG commitment and maturity. The study aims to identify the level of ESG practices development, including their disclosure, in Ukraine’s largest banks. The paper suggest that this ESG maturity scoring approach may be relevant for emerging sustainability markets. The scoring methodology comprises two sub-indices: the first evaluates ESG information disclosure through content analysis of official websites, while the second uses frequency analysis to evaluate ESG-related terminology in banks’ annual reports. The results show that ESG practices of the largest banks in Ukraine and their integration into corporate reporting are on the preparatory stage, with most banks exhibiting a low or moderate level of ESG maturity. Foreign-owned and state-owned banks demonstrate better results. There is no interconnectedness between banks’ asset size and ESG maturity. The paper highlights the significance of regulatory support in accelerating ESG integration within Ukraine’s banking sector. The proposed framework can serve as a diagnostic tool for regulators, investors, and bank managers to monitor progress, benchmark practices, and guide strategic alignment with EU sustainability requirements. The findings contribute to a broader understanding of how ESG principles can be applied in uncertain financial ecosystems, offering insights for other developing or conflict-affected countries.

Acknowledgments
The article was prepared within the framework of the state-funded research topic Financial’ ecosystem transformation in the post-war recovery of Ukraine on the basis of resilience and sustainable development’ (state registration number 0125U000541) performed at Kyiv National Economic University named after Vadym Hetman.

Type of the article: Research Article

Abstract
Increasing demographic diversity and shortages in labor necessitate healthcare organizations to establish inclusive workspaces that promote retention. In a dynamic and diverse labor market, this study evaluates how diversity, equity, inclusivity, and belongingness influence employee retention in multispecialty hospitals in Chennai, a major healthcare center in South India. A standardized questionnaire was administered to collect data from 247 physicians, who represent a critical group within the hospital between January and March 2025. The data were analyzed using structural equation modeling to examine direct and indirect relationships. The findings indicate that diversity, equity, inclusivity, and belongingness practices have a substantial and positive impact on employee retention (β = 0.700, 0.784, 0.410; p = 0.000), thereby improving the overall well-being of employees. It is worth noting that the inclusion-specific strategies implemented within this framework did not have any statistically significant effects (β = 0.095; p = 0.459) on retention. Also, well-being played a significant role in mediating the relationship between diversity, equity, inclusivity, and belongingness practices and retention (β = 0.411; p = 0.000). Furthermore, the individual mediation paths revealed statistically significant results (β = 0.228, 0.371, 0.189, 0.167; p = 0.010, 0.001, 0.003, 0.002). Higher organizational commitment has a positive impact since it has been shown to moderate the relationship between retention and well-being (β = 0.076; p < 0.01). In addition to contributing to the expanding corpus of literature on urban healthcare settings, findings may help policymakers enhance workforce stability through more equitable and inclusive organizational practices.

Type of the article: Research Article

Abstract
Forced migration of Ukraine’s population, caused by the war initiated by the russian federation, is a subject of national governance in demographic processes. In a country at war – rapidly losing human potential due to casualties among military and civil populations, as well as forced relocations – the social relations between internally displaced persons (IDPs) and host communities are of critical importance. The aim of this paper is to assess the perceptions of IDPs in host communities and to identify factors contributing to potential social tension. The research is based on a nationally representative sociological survey conducted in June–July 2024 in Ukraine, involving 514 IDPs and 850 residents of host communities. The findings reveal that social tension is generally low, with most ratings no higher than 3 out of 5. Notably, one-third of host community residents and two-thirds of IDPs did not observe any tension in social interactions at all. IDPs tended to be more optimistic in their evaluations compared to host community members: their perception was significantly lower, with only 7.3% reporting high levels of strain (4-5 out of 5). In contrast, the host population’s evaluations were more critical, particularly among young people and residents of regional centers, who expressed the most negative views. Key factors contributing to tension included negative changes in the housing market (44.8% of host community respondents), increased pressure on healthcare institutions (29.3%), and greater demand for administrative services (26.2%). The results highlighted the need for regular monitoring, which should complement traditional social management practices.

Acknowledgment
Research is supported by the National Research Foundation of Ukraine under the project No.2021.01/0343 “Ensuring social protection of ATO / JFO participants and social integration of IDP under the condition of increasing threats to social security”.

Type of the article: Research Article

Abstract
The relevance of this study stems from the global challenge of illicit capital flight and the urgent need to strengthen public trust in state institutions in countries pursuing anti-corruption reforms, particularly Kazakhstan. There is a critical need to evaluate the effectiveness of transparency mechanisms as a factor in legitimizing state policy. The study aims to assess whether transparency in asset recovery processes contributes to strengthening public trust in Kazakhstan’s state institutions, using evidence from public opinion, expert assessments, and media analysis. To achieve this goal, in 2023 a mixed-methods design was applied, combining a sociological survey (N = 1,383 respondents across all regions), 15 in-depth interviews with experts from government, academia, and civil society, and a content analysis of more than 300,000 media and social media mentions from 2022 to 2023. The results indicate a low level of perceived transparency of the Asset Recovery Committee, with an average score of 1.61 on a 3-point scale, which is statistically below the “partially transparent” level (t-test, p < 0.05). Correlation analysis identified a strong positive relationship (r = 0.793) between public awareness of illicit capital outflows and knowledge of the Committee’s functions. SWOT and PEST analyses revealed structural, legal, and technological barriers to ensuring transparency in asset recovery processes. The study concludes that a balanced approach to information disclosure – respecting investigative confidentiality while enabling public oversight – is essential for building trust. The findings provide practical guidance for policymakers in improving transparency mechanisms, enhancing anti-corruption reforms, and strengthening public administration in Kazakhstan.

Type of the article: Research Article

Abstract
This study investigates the impact of greenwashing in ESG disclosure on firms’ ability to create shared value (CSV) by focusing on the mediating roles of disclosure quality and information asymmetry across different institutional contexts. The analysis is based on 391 firm-year observations of non-financial companies listed in Indonesia (277) and Malaysia (114) from 2018 to 2023, based on annual reports, sustainability disclosures, and Refinitiv ESG data. Random-effects panel regressions and bootstrapped mediation tests were used to evaluate direct and indirect effects. The results showed that greenwashing does not exert a significant direct influence on CSV in either country. However, in Malaysia, greenwashing significantly reduces information quality, which, in turn, undermines shared-value creation (indirect effect is significant). In Indonesia, although greenwashing negatively affects information quality, the subsequent link between disclosure quality and CSV is insignificant, resulting in no mediation effect. ESG disclosure quality, as a proxy for information asymmetry, does not mediate the greenwashing–CSV relationship in either country. These findings highlight the cross-country differences shaped by institutional environments: stronger regulatory oversight and stakeholder scrutiny in Malaysia amplify the mediating role of disclosure credibility, whereas weaker governance in Indonesia attenuates its relevance. This study contributes to the sustainability accounting literature by integrating symbolic compliance theory with the CSV framework and provides evidence that the credibility of ESG information is a critical determinant of value creation in emerging economies.

Acknowledgment
We express our gratitude to the Faculty of Economics and Business, Universitas Brawijaya, Indonesia, and the Faculty of Business and Economics, Universiti Malaya, Malaysia, for supporting this research collaboration.

Type of the article: Research Article

Abstract
Employee turnover affects operational efficiency and service quality in the logistics industry, particularly in rapidly growing urban economies. This study investigates how self-efficacy and workplace support influence turnover intention, with job satisfaction and affective commitment as mediating variables. Addressing a gap in the literature, the study emphasizes the joint influence of psychological and organizational factors on employee retention. Data were collected in 2024 from 215 employees of medium to large logistics firms in Solo Raya, Indonesia, an emerging logistics hub that reflects broader workforce challenges in similar economies. Using structural equation modeling (SEM), results show that self-efficacy (β = 0.410; t = 6.111; p < 0.001) and workplace support (β = 0.427; t = 6.667; p < 0.001) significantly enhance job satisfaction, which in turn reduces turnover intention (β = −0.201; t = 2.386; p = 0.017). Both self-efficacy (β = −0.186; t = 2.094; p = 0.037) and workplace support (β = −0.182; t = 2.175; p = 0.030) also have direct effects on lowering turnover intention. Mediation analysis reveals the role of affective commitment between satisfaction and turnover intention (β = −0.162; t = 2.303; p = 0.022), and of satisfaction between self-efficacy (β = −0.083; t = 2.110; p = 0.035) and support (β = −0.086; t = 2.395; p = 0.017) in influencing turnover. These findings underscore the strategic importance of psychological and organizational support in retaining employees through enhanced job satisfaction and emotional commitment, particularly in dynamic and labor-intensive sectors such as logistics.

Acknowledgments
This study was supported by Sebelas Maret University. The authors express gratitude to logistics professionals and policymakers who participated in the study.

Type of the article: Research Article

Abstract
Digital transformation has become a key driver of competitiveness in higher education, with Omani universities investing heavily in technology to enhance teaching, research, and institutional performance. Yet, empirical evidence on how these strategic efforts influence faculty outcomes remains limited. This study aims to demonstrate that effective digital strategies enhance faculty performance in Omani universities by leveraging digital transformation as a mediating mechanism, while overcoming challenges of readiness, organizational support, and execution.
A quantitative, cross-sectional survey was administered between April and May 2025 across public and private universities in Oman. The sample included academic staff with master’s and doctoral qualifications, who are most engaged in research, teaching innovation, and technological adoption. From 340 valid responses, reliability and validity analyses confirmed robust measures (Cronbach’s alpha = 0.748–0.985; validity coefficients > 0.865). Descriptive analysis showed that 63.2% of respondents held favorable views of institutional digital initiatives. Correlation analysis revealed strong positive relationships among digital transformation strategy, digital transformation, and faculty performance (r = 0.837–0.901, p < 0.001). Regression results indicated that the digital transformation strategy explained 74.65% of the variance in faculty performance, which rose to 90.47% with the inclusion of digital transformation. Bootstrapping further confirmed an indirect effect (β = 0.379, p < 0.001), supporting partial mediation.
This study provides timely evidence from 2025 that well-structured digital strategies significantly enhance faculty productivity, teaching quality, and research engagement. The findings emphasize embedding digital transformation within institutional strategies to strengthen academic performance and sustain competitiveness.

Type of the article: Research Article

Abstract
The modern tax system must support the transition to a carbon-neutral economy. Increasing the environmental tax burden is the most effective measure to achieve this goal. In this context, it is essential to assess the determinants of energy tax rates in European Union countries and understand the crucial conditions for making informed policy decisions. This study contributes to the existing literature by examining the determinants of energy tax rates. It incorporates not only macroeconomic, energy efficiency, and environmental factors, but also indicators of companies’ financial performance. The study analyzes a sample of European Union countries from 2010 to 2020, using fixed effects panel regression analysis. The results indicate a negative relationship between energy tax rates and energy intensity (β = –0.347), the return on equity of non-financial companies (β = –0.058), and investments (β = –0.202). The results indicate that energy tax policies in European Union countries are primarily influenced by incentives related to economic growth, specifically energy consumption (β = 0.389), renewable energy (β = 0.076), trade openness (β = 0.544), and the level of public debt (β = 0.234). The results show that environmental motives are not yet a significant factor in the decision-making to increase energy tax rates. The findings indicate that when determining energy tax rates, national governments must carefully consider the balance between environmental motives and the potential consequences for the financial performance of non-financial corporations and their investments, especially in countries with energy-intensive industries.

Type of the article: Research Article

Abstract
The interconnection between renewable energy development and the shadow economy has become increasingly important as governments pursue sustainability objectives alongside fiscal transparency and the fight against tax evasion. This study aims to analyze how informal economic activity shapes the deployment of renewable energy and how renewable initiatives may support economic formalization and social responsibility. A bibliometric study of 161 documents retrieved from Scopus and Web of Science was conducted using Biblioshiny, assessing metadata completeness, thematic structures, author productivity, and collaboration networks. The results show excellent metadata coverage (abstracts, titles, and document types at 100%), though cited references were completely missing (100%), with keywords absent in 18% of records. Research output accelerated after 2015, with 2020 being the year with the highest citation velocity (7.81 citations/year), driven by two publications with over 100 citations each. Thematic mapping identified “renewable energy,” “shadow economy,” and “sustainable development goals” as motor themes, while “circular economy” and “policy uncertainty” emerged as basic but growing clusters. International collaboration accounted for 38% of documents, though single-country studies remain dominant, and citation analysis revealed a steady rise in impact, with top sources surpassing 120 citations. The analysis confirms a growing yet fragmented field, highlights the dual role of informality, from undermining fiscal revenues to supporting decentralized energy, and points to governance, circular economy, and policy risk as critical areas for future research.

Acknowledgment
This study was prepared as part of the project IZURZ1_224119/1 (Swiss National Science Foundation) and the National Scholarship Programme of the Slovak Republic. This article funded by Daugavpils University (Latvia), EKA University of Applied Sciences (Latvia).

Type of the article: Research Article

Abstract
In this postmodern world, corporate social responsibility and digital transformation are essential elements in organizations and require adequate leadership to achieve meaningful results. The main objective of this study was to analyze the mediating role of digital transformation in the relationship between transformational leadership and corporate social responsibility. A quantitative methodological strategy with a multivariate cross-sectional design was used, surveying 337 employees with staff under their command located in companies belonging to the three geographical regions of Peru, of which only 250 questionnaires were valid. The results found significant causal correlations between corporate social responsibility, transformational leadership, and digital transformation. Mediation analysis revealed that digital transformation plays a mediating role between the causal relationship of transformational leadership and corporate social responsibility. Therefore, companies that want a digital transformation with corporate social responsibility must seek transformational leadership appropriate for this transition.

Acknowledgment
A special thanks to the National University of San Marcos for approving this research project under the Non-Funded Projects competition, with Research Project No. 11 approved by Dean’s Resolution No. 001111-2022-D-FCA/UNMSM on July 13, 2022.

Type of the article: Research Article

Abstract
This study examines the relationship between the Kaitz index (a measure of the minimum wage relative to median earnings) and the size of the shadow economy across selected European countries. The analysis uses Eurostat official statistics for 2018–2022 (panel data). Research investigates whether higher minimum wages, as reflected in the Kaitz index, contribute to labor market distortions, informal employment, and tax evasion. To quantify the shadow economy, we employ the Multiple Indicators Multiple Causes (MIMIC) approach, a method widely used in empirical studies of the shadow economy. The shadow economy level is calculated as the proportion of hidden value added relative to GDP. The results reveal that increases in both the Kaitz index and GDP growth are significantly linked with reductions in the shadow economy, while previous levels of informality contribute to its persistence. These insights highlight the potential of minimum wage regulation and sustained economic growth as tools for reducing informal employment, particularly when supported by strong institutional enforcement. The results indicate a statistically significant relationship between the Kaitz index and the shadow economy share, highlighting implications for wage and labor market policy.

Type of the article: Research Article

Abstract
This study investigates structural and policy determinants influencing Vietnam’s participation in global value chains, with a specific focus on both forward and backward linkages. The paper addresses an empirical gap in the literature by applying a unified econometric framework to a transitional economy context. The analysis is based on annual time-series data for the period 2010–2021, covering major phases of Vietnam’s trade liberalization, industrial upgrading, and investment openness. Although the data extend only to 2021, this timeframe represents the most recent period for which comprehensive and internationally comparable global value chains indicators are available. The selection is further justified by the structural delay in global value chain data compilation and the coverage of key structural transformations relevant to Vietnam’s development trajectory. Using multiple linear regression models, the study reveals that foreign direct investment and regional trade agreements significantly influence Vietnam’s global value chain position, though their effects differ across linkage types. Specifically, foreign direct investment inflows and regional trade agreements export coverage are negatively associated with forward linkage participation, while regional trade agreements engagement exerts a positive effect on backward linkages. Technological readiness does not exhibit a statistically significant impact, suggesting limited spillover effects from foreign direct investment to domestic firms. These findings underscore the need for more targeted strategies to enhance local value addition, foster production-oriented cooperation under regional trade agreements, and strengthen domestic absorptive capacity. The study offers timely policy implications for Vietnam and contributes to the broader literature on global value chain integration in emerging economies.