Issue #1 (Volume 24 2026)

Type of the article: Research Article

Abstract
This study aims to examine the factors influencing early warning behavior in trade defense through the mediating role of the decision to adopt artificial intelligence (AI). Data were collected in the first quarter of 2025 from a survey of 328 managers working in the customs sector in Vietnam. Using partial least squares structural equation modeling (PLS-SEM), the findings reveal that the decision to adopt AI is directly influenced by six factors: perceived usefulness, perceived ease of use, perceived risk, organizational commitment to innovation, technological readiness, and external pressure. These six factors also exert indirect effects on early warning behavior through the mediating role of AI adoption decisions. In contrast, organizational support does not generate a statistically significant moderating effect on the relationship between AI adoption and early warning behavior. The results provide further evidence of the critical role of AI adoption in enhancing effectiveness and efficiency within customs authorities, particularly in strengthening behaviors that safeguard the interests of exporting firms and protect national interests. These findings offer practical implications for emerging economies with conditions similar to Vietnam, where leveraging AI can serve as a strategic tool to improve trade defense mechanisms.

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 University of Law, Hue University, and School of Business and Economics, 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: Review Article

Abstract
As disruptions intensify in frequency and complexity, municipalities face growing pressure from society to strengthen their resilience to navigate these disruptions, maintain critical functions under unstable conditions, recover effectively, adapt, and transform. Hence, this study examines how resilience strategies and digital governance maturity interact to shape municipalities’ capacity to cope with disruptions, and how the domains of strategy, people, and processes enable this relationship. Using a systematic literature review, we found that resilience is a multifaceted phenomenon, in which bounce-back, bounce-forward, and bounce-beyond strategies are complementary rather than sequential, requiring municipalities to balance continuity with adaptation and transformation. The synthesis also allowed us to conclude that the feasibility of these strategies varies with digital governance maturity: digital consistency tends to support robust continuity and reliable service delivery, digital adaptation enables learning and flexible reconfiguration, and digital transformation underpins structural change and renewal. Finally, we revealed that these strategy-maturity linkages are enabled by the extent to which strategy, people, and processes are aligned, including leadership and governance arrangements, employee capabilities, and redesigned procedures and routines.
Building on these findings, we propose an integrative synthesis of the literature and derive concluding propositions linking municipal resilience strategies, i.e., bounce back, bounce forward, bounce beyond, with digital governance maturity levels, i.e., digital consistency, digital adaptation, digital transformation, through the alignment of strategy, people, and processes as the enabling mechanism shaping this relationship.

Acknowledgment
This research has received funding from the Research Council of Lithuania (LMTLT), agreement No. S-VIS-23-10.

Type of the article: Research Article

Abstract
The university is the primary facilitator of students’ entrepreneurial spirit, and digitalization is the best way to launch new businesses during university years. This study investigated the relationship between entrepreneurship education and digital entrepreneurial intention mediated by two variables, entrepreneurial motivation and entrepreneurial mindset. Data were collected from students in entrepreneurship workshops at Brawijaya University, followed by students from several public and private universities across Indonesia, with 461 respondents selected using quota sampling. Students come from exact (e.g., Physics, Chemistry, or Mathematics) and non-exact (e.g., Management, Psychology, or Law) majors, with the majority in the third year of study. The data were analyzed using structural equation modeling partial least squares (SEM-PLS). The results indicated that entrepreneurship education has a positive and significant effect on digital entrepreneurial intention (path coefficient = 0.081, p = 0.003). Entrepreneurial mindset does not significantly affect digital entrepreneurial intention (path coefficient = 0.043, p = 0.256). Entrepreneurship education significantly affects entrepreneurial motivation and entrepreneurial mindset (path coefficient = 0.423, p < 0.001). In addition, this study confirms the mediating role of entrepreneurial mindset on the relationship between entrepreneurship education and digital entrepreneurial intention (path coefficient = 0.284, p < 0.001). Surprisingly, entrepreneurship motivation failed to mediate the relationship between entrepreneurship education and digital entrepreneurial intention (path coefficient = 0.014, p = 0.283). Furthermore, entrepreneurship education shows no significant effect on digital entrepreneurship intention among female students and those from non-exact fields, indicating substantial individual differences in responses to such education.

Type of the article: Research Article

Abstract
Income inequality remains a key socio-economic challenge in Kazakhstan, where persistent disparities reflect institutional weaknesses, structural imbalances, and limited effectiveness of redistribution mechanisms. This study aims to assess the influence of institutional quality, economic structure, and social policy on income inequality in Kazakhstan. The analysis is based on annual national and international statistical data for 2001–2023, covering indicators of governance quality, investment activity, labor market dynamics, and social protection. Methodologically, the study uses Spearman’s rank correlation analysis to identify statistically significant associations between the Gini coefficient and selected explanatory variables, without assuming linear relationships. The robustness of results is verified through significance testing at multiple confidence levels. The findings indicate that stricter rule of law and lower corruption are associated with reduced inequality (Spearman’s ρ ≈ –0.44 to –0.50, p < 0.05), while a higher share of state-owned enterprises correlates with greater disparities (ρ ≈ +0.47, p < 0.05). Investment per capita and household expenditures exert a moderate equalizing effect (each ρ ≈ –0.47, p < 0.05), whereas growth in real incomes and an expanding manufacturing sector are linked to wider gaps. Manufacturing share shows a strong positive association with inequality (ρ ≈ +0.80, p < 0.001), and overall income growth correlates positively as well (ρ ≈ +0.72, p < 0.001). Social transfers and pensions operate primarily as reactive measures, smoothing short-term fluctuations rather than achieving sustained redistribution. The findings provide guidance for public policy aimed at reducing income inequality and indicate that the strongest equalizing effects are associated with improvements in the rule of law, reductions in corruption, and higher investment activity, while growth in real household incomes and existing social transfers are largely reactive and do not ensure sustained redistribution.

Acknowledgment
This paper was prepared within the framework of the scientific and technical program IRN BR28713593 “Sustainable development of Kazakhstan’s economy in the context of new challenges: foresight, strategies and scenarios of modernization, institutions.”

Type of the article: Research Article

Abstract
The emphasis on responsible business practices has increased interest in how socially responsible human resource management (SRHRM) shapes employee attitudes and behaviors. However, empirical evidence on how SRHRM contributes to employee job performance in emerging economies remains limited. This study examines the influence of SRHRM on job performance through employee commitment and organizational citizenship behavior (OCB). The analysis was conducted among full-time employees working in production, technical, and administrative positions in foreign direct investment (FDI) enterprises located in Vietnam’s Southern Key Economic Region. To ensure respondents had sufficient exposure to organizational HR practices, only employees with a minimum tenure of six months were included in the sample, consistent with recommendations that employees require adequate organizational experience to reliably evaluate HRM practices.
A quantitative survey was administered from March to May 2025 using a structured questionnaire, yielding 868 valid responses collected through a stratified–convenience sampling approach. Structural equation modeling was applied to test the proposed relationships. The results show that SRHRM significantly enhances employee commitment (β = 0.579, p < 0.001) and OCB (β = 0.615, p < 0.001). Both mediators positively affect job performance, with employee commitment (β = 0.322) and OCB (β = 0.440) demonstrating meaningful contributions. Significant indirect effects were also observed via commitment (β = 0.187) and OCB (β = 0.271). The model explains 39.7% of the variance in job performance. These findings confirm the role of SRHRM in fostering positive employee attitudes and behaviors, thereby improving job performance in FDI enterprises operating in emerging markets.

Type of the article: Research Article

Abstract
This study examines whether job satisfaction predicts nurses’ intention to stay with their employer and whether work engagement (conceptualized as vigor, dedication, and absorption) mediates this relationship. We conducted a two-phase repeated cross-sectional survey of hospital nurses in Slovakia to replicate and validate findings across time periods; data were collected in May–November 2022 (n = 742) and September–October 2024 (n = 500). The samples were comparable in demographic characteristics, and the results were consistent across both phases. Descriptive statistics and partial least squares structural equation modeling (PLS-SEM) were employed. Results showed that job satisfaction significantly predicted nurses’ intention to stay (β = 0.281, p < 0.001). Work engagement also positively predicted intention to stay and acted as a partial mediator between job satisfaction and intention to stay (indirect effect β = 0.142, p < 0.001). Among satisfaction facets, remuneration and benefits (standardized loading = 0.829) were the strongest predictors of retention, followed by managerial support (0.791), workload (0.787), and career advancement opportunities (0.783). Engagement was thus confirmed as a statistically significant mediator between job satisfaction and intention to stay. These findings quantify the pathway from satisfaction to intention to stay via engagement and prove the stability of these relationships over time, including during the period of changes brought about by the COVID-19 pandemic. Practically, targeted HR policies that strengthen satisfaction and engagement, especially through competitive pay and benefits, supportive supervision, effective communication, and clear developmental and career pathways, are essential to stabilize the nursing workforce and mitigate turnover.

Acknowledgments
This study was supported by the ESG project No. D12_2024, “The impact of human resource practices on the sustainability of the nursing workforce (nurses) in hospitals,” and was also conducted as part of the completed APVV project No. 19-0579, “Personnel management processes set up in hospitals and their impact on the migration of physicians and nurses to work abroad.”

Type of the article: Research Article

Abstract
This study investigates how networking capabilities shape collaborative engagement, healthcare ecosystem development, and stakeholder partnerships among local primary clinics in Indonesia, a sector facing persistent resource and connectivity constraints. Using a quantitative survey of 370 clinic managers across the archipelago, we applied partial least squares structural equation modelling (PLS-SEM) to test the hypothesized relationships. The findings reveal that networking capabilities significantly enhance collaborative engagement (β = 0.727, p < 0.001), strengthen the healthcare ecosystem (β = 0.677, p < 0.001), and improve stakeholder partnership effectiveness (β = 0.296, p < 0.001). Both collaborative engagement and healthcare ecosystem quality further contribute positively to partnership outcomes, with the model explaining 58.7% of the variance. The results conclude that primary clinics with stronger networking capabilities are more likely to integrate into broader healthcare ecosystems and build effective, trust-based stakeholder partnerships. In practical terms, this study highlights the importance of clinic managers investing in relationship-building, multisectoral collaboration, and knowledge-sharing platforms, while policymakers are encouraged to support these efforts through regulations and incentives that connect clinics to wider healthcare networks.

Type of the article: Research Article

Abstract
This study aims to examine the effect of digital transformation in the Jordanian government on the efficiency of government accounting, with organizational culture as a moderating factor. Two hundred and fifty valid responses were obtained from the auditors of the Jordanian Audit Bureau, internal auditors at the Ministry of Finance, and employees of innovation, transformation, and digital empowerment at the Jordanian Ministry of Digital Economy. The study employed regression analysis using PLS-SEM. The results indicated that perceptions of digital transformation, technological infrastructure, digital transformation benefits, and barriers to digital transformation significantly affected the efficiency of government accounting. Conversely, human resources efficiency was negatively associated with government accounting efficiency. Regarding the moderating variable, it strengthened the relationship between digital transformation benefits and government accounting efficiency (O = 0.115, T = 4.354, p < 0.001) and between technological infrastructure and government accounting efficiency (O = 0.047, T = 2.724, p = 0.006). It also reinforced the positive effect of barriers to digital transformation (O = 0.057, T = 2.411, p = 0.016). In contrast, it weakened the impact of both digital transformation perception (O = –0.124, T = 3.763, p < 0.001) and human resource efficiency (O = –0.087, T = 4.492, p < 0.001) on government accounting efficiency. The findings recommend that the government strengthen its organizational culture to complete the digital transformation process, as it significantly influences the efficiency of government accounting. Furthermore, it should improve the efficiency of government human resources and enhance the perception of digital transformation.

Type of the article: Research Article

Abstract
Ownership concentration remains a defining feature of global corporate governance, with significant implications for economic development and inequality. This study aims to analyze the determinants of corporate ownership concentration in OECD and partner countries, focusing on the interplay between macroeconomic factors and distributional dynamics. The analysis relies on a short-balanced panel of 48 countries for 2020 and 2022, using OECD’s newly published indicator of concentrated ownership and applying OLS, Fixed Effects, and Random Effects models in R Studio. The results show that GDP per capita is negatively and significantly associated with ownership concentration (RE model, β = –1.73, p < 0.01), confirming that higher development levels are linked to more dispersed ownership structures. Wealth inequality exerts a dual effect: the top 10% wealth share is negatively related to ownership concentration (β = –135.4, p < 0.05), while the top 1% wealth share is positively related (β = 58.1, p < 0.05), underscoring the reinforcing effect of elite concentration. Income inequality measures were less robust, though the FE model indicated a positive association with the top 10% income share (β = 281.1, p = 0.021) and a negative association with the top 1% income share (β = –125.5, p = 0.006). Country-specific effects revealed persistent structural deviations, with Luxembourg (+43.5), the Slovak Republic (+29.5), and Indonesia (+27.0) exhibiting systematically higher ownership concentration. At the same time, India (–32.5), South Africa (–30.4), and Japan (–29.6) consistently displayed lower levels than predicted.

Type of the article: Research Article

Abstract
Sustainable management and corporate sustainability communication (CSC) have become central themes in both research and practice. Within sustainability reports, CEO messages serve as strategic communication channels that reveal how firms construct legitimacy and align with environmental, social, and governance (ESG) imperatives. Despite their importance, limited research has compared these messages across institutional contexts. This study aims to uncover institutional differences in CEO messages within sustainability reports of Korean and global firms. For this purpose, this study analyzes CEO messages from 343 Korean and 323 global sustainability reports (from Fortune Global 500 firms following GRI standards) using text mining techniques (e.g., semantic network analysis, word embedding, and topic modeling). Results of semantic network analysis show that Korean firms emphasize management (centrality = 0.345922), growth (0.32013), and market (0.152733), while global firms highlight community (0.362553), customer (0.331332), and commitment (0.182617). Word embedding indicates that the terms “sustainability” and “stakeholder” are linked to symbolic gratitude and external recognition in Korean messages, but to citizenship and responsibility in global ones. Topic modeling reveals four performance- and evaluation-oriented themes in Korean firms versus three execution- and long-term value-oriented themes in global firms. These findings show how different levels of institutionalization shape CEO discourse and suggest that Korean firms rely more on symbolic legitimation, while global firms stress substantive sustainability commitments.

Acknowledgment
This research was supported by Hallym University Research Fund, 2025 (HRF-202503-001).