Issue #4 (Volume 22 2024)

Policymakers, educators, and businesses must develop artificial intelligence-related initiatives and strategies to effectively engage and benefit the population. The study aims to evaluate awareness and readiness to utilize artificial intelligence by the adult population of Ukraine in 2022. The paper employed a questionnaire consisting of two sets of questions: 1) awareness of artificial intelligence and 2) readiness to use artificial intelligence. A total of 806 respondents were interviewed via an online survey. The margin of error does not exceed 5%. The results indicate that while Ukrainians have a generally positive view of artificial intelligence, they remain skeptical about the prospect of robots functioning as workplace partners. The majority find it difficult to envision collaborating with a robot in a professional setting (only 36.9% of Ukrainians are ready to work with a robot). The survey highlights that the primary benefits of AI products and services valued by Ukrainians include timesaving, increased comfort, and enhanced service accessibility. Ukrainian men demonstrate a greater degree of commitment and awareness of artificial intelligence products/services than Ukrainian women. Young people are the most informed age group about artificial intelligence products/services. Residents of the western regions indicate a more significant impact of artificial intelligence on the present, unlike respondents from the eastern regions of Ukraine.

Acknowledgment
This research was funded by a grant “Restructuring of the national economy in the direction of digital transformations for sustainable development” (№0122U001232) from National Research Foundation.

Performance appraisal plays a crucial mediating role in the complex interaction between soft skills and career development. This practice provides a comprehensive view of workers’ competencies and directly influences their professional trajectories. This investigation checked the significance of these competencies in career development, employing performance appraisal as a mediating mechanism. The sample comprised 262 employees in Portugal. Data were collected from a convenience sample using the snowball sampling method, in which participants were asked to invite their contacts to participate in the study. The questionnaire included the short skills inventory, the career growth scale, and the performance management scale. The more developed the soft skills, the greater the tendency for employees to progress in their careers. Performance appraisal has a significant influence on employees’ career trajectories, as the possibility of career advancement largely depends on their performance. The data further revealed that by mediating the relationship between soft skills and career progression, performance appraisal helps guide and support the organization’s strategic decisions. However, when the mediating variable is introduced into the model, the influence of soft skills on career development is no longer significant, indicating a full mediation effect. The results suggest that 26.8% of the possibility of progressing in the career is explained by the performance appraisal results. These results act as a critical link between soft skills and career development. Soft skills exert a significant influence on career development, and performance appraisal emerges as a valuable means to recognize and promote these competencies.

This study focuses on the relationship between the Human Development Index (HDI) and public social expenditures, analyzing socio-economic models using the examples of selected European countries and Ukraine. The study used the values of the HDI, GDP, and indicators of public expenditures for social purposes, namely, healthcare, education, leisure, culture and religion, and social protection for the period from 2010 to 2021. The analysis targeted 13 European countries using data sets from Eurostat, the Office for National Statistics of the United Kingdom, the State Statistics Service of Ukraine, and the Ministry of Finance of Ukraine. The input time series were checked for lagged values using the STATISTICA software.
Empirical evidence suggests a relationship between HDI and public social spending. An increase in the share of public social expenditures in GDP leads to an increase in HDI and vice versa. European countries with a social-democratic model of development have the highest level of centralization of public expenditure in GDP (34.72%) and the highest HDI (0.930), while countries belonging to the Southern European model have the lowest share of socially oriented public expenditure (30.41%) and the lowest HDI (0.873). In addition, there is a time lag between the investment of public funds in healthcare, education, leisure, culture and religion, and social protection and their impact on HDI changes. Thus, ensuring a high level of HDI is achieved, among other things, through state financial support for the relevant components of the social sphere and social protection.

Acknowledgment
The study is funded by the EU NextGenerationEU through the Recovery and Resilience Plan for Slovakia under project No. 09I03-03-V01-00130.

The objective of this study is to examine the relationship between corporate governance and intellectual capital within Jordanian manufacturing firms. This study used a sample of Jordanian manufacturing firms and applied regression analysis to test the effects of board size, executive director duality, percentage of independent directors, and ownership concentration on intelligence capital performance. Thus, 64 Jordanian listed manufacturing firms represent the study sample for the study period (2014–2022). The study employs advanced statistical methods to evaluate how these governance mechanisms affect intellectual capital, including human, structural, and relational capital. The study results indicate that the board size and CEO duality had no significant impact on intellectual capital performance. A positive significant determinant is the firm performance measured by earnings per share with a coefficient estimate of 6.331 at p-value <0.0. The significant positive effect of firm performance on intellectual capital performance indicates that financial health is an important driver of intellectual capital utilization. Good firms are likely to have more resources to invest in human capital, technology, and innovation, which are necessary components of intellectual capital. Future research should continue to explore these dynamics across different contexts to inform more effective governance and management practices.

Employee training is one of the most important areas of human resources management and is key to the career development of employees. The aim is to determine how the sector and size of small and medium enterprises (SMEs) influence the corporate education of employees. Data were collected using a questionnaire distributed among 610 SMEs in the Czech Republic; valid answers were obtained from 581 enterprises. The respondents mainly include managers responsible for employee education or other representatives with relevant experience. This database was tested using statistical methods, including Pearson’s chi-squared test of independence, Kolmogorov-Smirnov normality test, and Kruskal-Wallis test. The results indicate that enterprises with 150-250 employees try to provide them with training that would correspond to the so-called work-life balance. Enterprises with 50-149 employees often have a larger budget and resources to invest in corporate training. The results show that in terms of SME size, employee training is most commonly applied by medium-sized enterprises. It is confirmed that the bigger the enterprise, the more frequently its employees are trained. On the other hand, the sector does not significantly influence employee training. Slightly above-average use of employee training is observed in the transport and logistics sectors, but the difference is not substantial.

Acknowledgment
This paper was supported by the project IVSUPS2303 “Current topics of the social pillar of CSR related to acquiring and developing human resources.”

This study aims to investigate the impact of organizational culture (i.e., rational, hierarchical, and group) on healthcare supply chain resilience (SCR) in Jordan. This paper further examines the moderating role of technology integration on the relationship between organizational culture and healthcare SCR. Cross-sectional research was conducted, and participants were recruited from different hospitals in Jordan. An electronic survey was employed to collect the responses from 304 participants, including senior professionals designated as doctors, nurses, ray technicians, physical therapists, procurement officers, pharmacists, and lab technicians with more than three years of work experience. There was no statistically significant influence of rational culture on healthcare SCR (p-value = 0.156) and an adverse impact of hierarchical culture on healthcare SCR (p-value = 0.030). Group culture had a statistically significant impact on healthcare SCR (p-value = 0.007). Technology integration had an influential moderating influence on the association between rational culture and healthcare SCR (p-value = 0.042) and the association between hierarchical culture and healthcare SCR (p-value = 0.0129). However, technology integration had no moderating influence on the association between group culture and healthcare SCR (p-value = 0.331). The analysis revealed that group culture has an influential impact on healthcare SCR, while hierarchical culture has a negative impact on healthcare SCR. Moreover, technological integration was observed to improve the beneficial influence of rational culture and the negative effects of hierarchical culture on healthcare SCR. However, the technology integration was not observed to moderate the relationship between group culture and healthcare SCR.

Acknowledgment
The author acknowledges all the associated personnel who, in any reference, contributed to the completion of this study.

This study investigates the relationship between strategic orientations and innovation within the Sudanese service sector: hospitality, postal, bank, education, communication, and insurance spheres. Drawing upon the resource-based view, the paper examines the influence of market, service, and learning orientations on both incremental and radical innovation. Moreover, the study explores the moderating role of technological capabilities in this relationship. A quantitative research design was employed, utilizing a convenience sample of 160 managers from various service sub-sectors in Sudan. Empirical findings reveal that market orientation, service orientation, and learning orientation have a significant effect on incremental innovation (estimates = 0.164, p = 0.00; estimates = .177, p = .014). In addition, market and service orientations demonstrate a significant relationship with technological capabilities (estimates = 0.612, p = 0.00; estimates = –.376, p = .018). Further, incremental innovation and radical innovation significantly correlated with technological capabilities (estimates = .131, p = 0.00; estimates = .365, p = 0.00), while service orientation and learning orientation do not have a significant correlation with radical innovation (estimates = .153, p =.129; estimates = .061, p = .491). Learning orientation does not have a significant correlation with technological capabilities (estimates = .168, p > .228). Furthermore, results indicate that technological capabilities do not moderate the relationship between strategic orientation and service innovation.

Acknowledgment
The author would like to thank Deanship of Scientific Research at Majmaah University for supporting this work under Project No. R-2024-1367.

This study examined how multinational corporations adapted their corporate social responsibility strategies while operating in russia during the ongoing war against Ukraine. Specifically, the analysis investigated the impact of different corporate social responsibility approaches on financial performance, stakeholder trust, and corporate reputation for multinational corporations operating in russia during the war. A game-theoretic model evaluated three distinct strategies: minimal corporate social responsibility engagement (Strategy 1), increased corporate social responsibility involvement (Strategy 2), and a complete exit from the russian market (Strategy 3). The quantitative analysis showed that companies choosing the exit strategy (Strategy 3) gained the highest payoffs for financial performance, stakeholder trust, and reputation. In contrast, minimal corporate social responsibility engagement (Strategy 1) resulted in negative outcomes, including reputational damage and potential exposure to sanctions. On the other hand, increased corporate social responsibility involvement (Strategy 2) produced neutral outcomes, offering short-term benefits but still leaving companies vulnerable to ongoing risks. The sensitivity analysis confirmed the stability of these outcomes. The study concludes that exiting the russian market not only aligns with ethical standards but also ensures long-term sustainability, offering critical insights for corporations navigating corporate social responsibility challenges in war zones.

Acknowledgments
We sincerely express our gratitude to Prof. Dr. Dr. h.c. Marko Sarstedt, the LMU Fellowship Grant (LMU Ukraine support-fund) for the support of Ukrainian scientists.

Social media has brought new opportunities to bridge employment and has become an essential channel for addressing the issue of an aging society. This study aims to explore the factors influencing bridge employment behavior among older adults on social media platforms. This analysis collected 757 older adults from China who continue to work as anchors in social media after retiring. Data collection was conducted over ten days via structured questionnaires divided into eight sections. Furthermore, this study conducts structural equation modeling (SEM) to process the data. The results indicate that social capital (beta = 0.183, p = 0.004) and bridge employment policies (beta = 0.123, p = 0.031) have a significant positive impact on intention to bridge employment. Subjective norms (beta = 0.197, p < 0.001), attitudes (beta = 0.204, p < 0.001), and perceived behavioral control (beta= 0.147, p = 0.004) also positively and significantly influence intention to bridge employment. Subjective norms, attitudes, and perceived behavioral control serve as crucial mediators in the relationship between social capital, bridge employment policies, and intention to bridge employment. Finally, intention (beta = 0.480, p = 0.001) is a strong predictor of bridge employment behavior and acts as a mediator within the model. The findings suggest that enhancing social capital and well-structured employment policies can significantly influence older adults’ acceptance and sustained participation in bridge employment on social media platforms.

Engaging in academic entrepreneurship enhances the potential for academics to generate scientific advancements, capitalize on findings, and create impactful contributions. This study examines how organizational support affects the relationship between entrepreneurial orientation and role integration on academic entrepreneurship performance at state universities in Indonesia. The population includes lecturers from eleven state universities with research results that can be commercialized. A purposive sampling method selected 330 respondents, focusing on science and social sciences lecturers with research at a technological readiness level of 6 to 9, demonstrating pilot stages and commercialization readiness based on national assessments. Data analysis used variance-based structural equation modeling and partial least squares (PLS). The findings indicate that entrepreneurial orientation significantly affects academic entrepreneurship performance (p < 0.05), and role integration significantly affects academic entrepreneurship performance (p < 0.05). Additionally, organizational support moderates the relationship between entrepreneurial orientation and academic entrepreneurship performance (p < 0.05), and organizational support moderates the relationship between role integration and academic entrepreneurship performance (p < 0.05).

Acknowledgments
We would like to thank the lecturers at eleven state universities in Indonesia who contributed to this investigation. Their assistance allowed the authors to obtain data that met the study criteria and generate accurate and exact data analysis per the research goals.

This study aimed to analyze the impact of auditor characteristics on audit quality in Saudi Arabia during the COVID-19 pandemic by assessing how auditor characteristics (such as gender, age, education level, professional certificate, sector, size of the employees, revenue, experience, and region) impact audit quality in crisis conditions. It employed a descriptive-analytical approach and quantitative regression analysis of cross-sectional data. The survey was conducted in 2021 among 203 auditors in Saudi Arabia. Data collection was facilitated through the assistance of the Saudi Organization for Chartered and Professional Accountants (SOCPA) to make the sample more structured and representative. The results reveal that auditor characteristics played a significant role in determining audit quality during the pandemic. Gender, education level, audit firm size, and professionalism experience showed a strong correlation (r = 0.619) between professional experience and adaptability to remote auditing conditions. The regression analysis indicates a positive impact on audit performance. The results suggest practical implications for improving auditor selection, training programs, and regulatory frameworks to enhance audit resilience in times of crisis. It offers theoretical contribution by validating existing models under pandemic conditions and providing insights for the future of auditing practices. It also assists in establishing confidence in financial reporting together with control, making investors feel secure, and maintaining stability in the business world.

Even though Indonesia’s start-up scene is experiencing rapid growth, the industry is grappling with considerable hurdles, such as a high rate of business closures, strong dependence on employee efficiency, and heavy reliance on technology. This paper examines the correlation between leadership styles, job challenges, job engagement, and job insecurity in Indonesian start-ups, which face unique challenges affecting employee job security. Unlike most research on how job insecurity impacts job engagement, this study explores whether higher job engagement impacts job insecurity, providing practical insights for leaders. The study was structured using a quantitative approach known as structural equation modeling-partial least squares (SEM-PLS), which analyzed 198 responses from Indonesian start-up employees. This study found that leadership styles significantly affect job insecurity (β = 1.337, p-value < 0.05), however, leadership styles do not substantially affect job engagement (β = 0,435, p-value > 0.05). Another finding states that job challenges do not significantly affect job engagement (β = 0.491, p-value > 0.05) and job insecurity (β = –0.037, p-value > 0.05). Job engagement significantly influences job insecurity (β = –0.428, p-value < 0.05). This study specifically targets employees in Indonesian start-ups to uncover mechanisms and offer practical recommendations for enhancing job security and motivation. The findings underscore the significant impact of leadership style on job insecurity, emphasizing the importance of engaging and motivating employees through personalized leadership style approaches to enhance job stability and overall workforce effectiveness in Indonesian start-ups.

The rapid advancement of digital technology has significantly affected various sectors, including education. Integrating digital tools and platforms in human resource management offers opportunities to enhance efficiency and organizational performance. This study investigates the impact of digital transformation on human resource performance in educational directorates in Egypt. A descriptive analytical methodology was employed, utilizing a structured questionnaire distributed to 450 administrative officials across eight randomly selected directorates out of the 27 directorates in Egypt, constituting approximately 30% of the total. The study retrieved 413 questionnaires, with about a 91% response rate. Data analysis reveals a significant positive correlation between digital transformation and the quality of human resource performance. Strategic planning (R² = 0.901), leadership development (R² = 0.699), skills acquisition (R² = 0.899), and institutional infrastructure (R² = 0.907) are identified as key factors that significantly influence HR performance. The findings suggest that embracing digital transformation and investing in these dimensions can lead to enhanced human resource performance in educational institutions. The study concludes that digital transformation can significantly improve human resource performance in the education sector, emphasizing the need for strategic planning, leadership development, skills acquisition, and a supportive organizational culture to fully leverage the potential of digital technologies.

This study delves into the total factor productivity growth in OECD countries, focusing on the crucial role of technological advancement and environmental management. By utilizing the Malmquist-Luenberger index, the paper encompasses both positive and negative outputs, such as pollution, providing a comprehensive productivity analysis by breaking it down into efficiency and technical change. Data from 36 OECD countries from 2000 to 2021 were examined to uncover trends and patterns in productivity growth and its unintended environmental consequences. The results emphasize the dominant influence of technological progress, particularly after 2006, as the primary driver of productivity growth, surpassing improvements in technical efficiency. A significant increase in technical change (1.56 in 2021) compared to technical efficiency (1.05) underscores the importance of sustained investment in research and development (R&D), which correlates positively with patent generation and technological advancement. The study also illustrates that OECD countries have effectively integrated eco-efficient practices, aligning with global trends in environmentally conscious productivity analyses. By integrating environmental outputs such as PM2.5 pollution, the analysis demonstrates that countries mitigating these adverse effects achieve higher productivity growth. These findings challenge conventional productivity models, where productivity diminishes when environmental aspects are considered. The analysis emphasizes the necessity for tailored policy approaches to address disparities in R&D investments, technological adoption, and eco-efficiency among countries. Countries with more significant R&D investments consistently demonstrate superior technological advancement in patents (0.745). Policymakers are urged to prioritize long-term strategies that foster technological innovation and environmental sustainability to ensure sustained productivity growth and economic resilience.

Young entrepreneurs are crucial participants in a country’s entrepreneurial ecosystem. This study analyzes the effects of entrepreneurial motivation and perceived university support on the entrepreneurial intention and behavior of Vietnamese students. A survey was conducted with 831 students who are studying logistics and supply chain management programs. Smart PLS and the Sobel test were utilized to validate the proposed hypotheses. The results indicate that financial motivation has a positive impact on student’s entrepreneurial intention and entrepreneurial behavior. Conversely, the desire for autonomy motivation has a direct negative impact on entrepreneurial behavior. Furthermore, perceived university support exerts a strong direct influence on student’s entrepreneurial intention and entrepreneurial behavior. Notably, entrepreneurial intention partially mediates the relationship between entrepreneurial motivation and entrepreneurial behavior and the relationship between perceived university support and entrepreneurial behavior. The research implications suggest that policymakers should prioritize assessing students’ entrepreneurial motivations before implementing entrepreneurship training programs. Additionally, universities should provide appropriate entrepreneurial support to students throughout their entrepreneurial behavior and their entrepreneurial careers.

Acknowledgment
This research is funded by the International School, Vietnam National University, Hanoi (VNU-IS) under project number CS.2023-12.

Modern higher education institutions in developed countries are becoming active agents of permanent societal changes. The aim of the study is to map the scientific landscape on the topic of higher education for sustainable development in the context of digitalization. In the research process, bibliometric analysis, an in-built Scopus instrument, and VOSviewer were used. The findings proved that the severe restrictions faced by universities during the COVID-19 pandemic became a powerful impulse to intensify the attention of scientists to the mentioned topic. Visualization maps of keywords and scientific publications showed the existing interdisciplinary nature and the main thematic directions of research on higher education for sustainable development in the digital era. They demonstrated a direct connection between the basic principles of the sustainable development concept, sustainable development goals, higher education, universities, digitization, and digital technologies. The largest number of works on the specified subject belong to scientists from China, Spain, the Czech Republic, Germany, and Ukraine. The study concluded that future publications in the analyzed field would cover the effectiveness of digital technologies in higher education, the development of competencies for the digital economy, inclusiveness, cybersecurity, as well as ethical aspects of the use of technologies to achieve the global sustainable development goals.

Acknowledgment
This analysis is carried out within the framework of the scientific project “Model of the Post-War Recovery of Border Universities of Ukraine in the Digitalization Era Under the Sustainable Development Concept” with the support of the Ministry of Education and Science of Ukraine (Order No 1190 dated 30.12.2022).

The optimal contract theory posits that an effective compensation plan should be based on performance. Globally, legislators are concerned about the gender pay gap due to stereotypes against women in line with congruity theory. Despite the plethora of gender-related studies, empirical evidence on the gender pay gap at the upper-echelon management level is limited, especially in Africa. Hence, the study examines the effect of CEO gender on CEO compensation in the Nigerian deposit money banks using a longitudinal research design. The study employed the ordinary least square (OLS), fixed effect method, and random effect method to analyze the 144 firm-year observations collected from the Nigerian Exchange Group (NGX) factbooks and the financial reports of 12 banks during 2011–2022. The Hausman Test (chi sq = 3.623, P = 0.003) and Redundant Fixed Effect Test (chi sq = 8.159, P = 0.000) indicated that the appropriate method of reporting is the fixed effect method. The association between CEO gender and CEO compensation (coeff = –8.690 and t = –10.31) is statistically negatively related. The study concluded a gender pay gap in favor of men among Nigerian Nigerian deposit money banks’ CEOs. These findings align with the congruity theory. The study recommends a mandatory gender pay parity plan in line with the optimal contract theory to reduce gender pay inequality.

This study explores the influence of total quality management (TQM) on the sustainable growth performance of companies in the private healthcare sector. A quantitative research method and a purposive sampling method were used. A questionnaire comprising 25 items was spread among 282 administrative employees in private hospitals and healthcare centers in Negeri Sembilan, Malaysia. Structural equation modeling (SEM) via Smart PLS revealed that, except for leadership, all TQM variables exhibit positive and direct interrelationships within the sector. Key findings indicate that customer focus, continuous improvement, and employee involvement positively correlate with company performance, while leadership has a negative direct impact. Collectively, these exploratory TQM factors explain 73% of the variance in healthcare company performance (R² Adj = 0.732, P < 0.01), with employee involvement identified as the most critical component for enhancing performance. These results highlight the importance of prioritizing employee engagement in hospital management to achieve optimal performance outcomes. Additionally, the study suggests a need to reevaluate traditional leadership approaches, as they may hinder performance. This investigation advances the understanding of TQM in healthcare, advocating for a strategic emphasis on employee involvement and a reassessment of leadership practices to drive organizational success.

Acknowledgment
This study received no specific grant from any funding agency in the public, commercial, or not-for-profit sectors.
The questionnaire was validated based on studies involving human participants that were reviewed and approved by the social sciences, arts, and humanities ECDA University of Hertfordshire (UK).

Creativity is one of the key activities aimed at enhancing the competitive advantage of organizations. Therefore, the topic of how to foster creativity has recently become of interest to many researchers. Accountants often possess unique characteristics related to motivation and creativity. Thus, the objective of this study is to examine the relationship between conscientiousness, intrinsic motivation, and creativity of accounting employees. Data were collected through a survey questionnaire administered to a sample of 283 accountants of private organizations in Ho Chi Minh City, Vietnam. The SPSS and AMOS 20 software were used to analyze the data and test the hypotheses through structural equation modeling. The results show that conscientiousness positively influences intrinsic motivation (standardized β = 0.387), and intrinsic motivation positively influences creativity (standardized β = 0.474). Additionally, although conscientiousness does not directly affect creativity, it indirectly influences it through the mediating role of intrinsic motivation (standardized β = 0.183). In other words, intrinsic motivation fully mediates the relationship between conscientiousness and individual creativity. A highly conscientious individual, although not directly enhancing creativity, can still foster personal creativity if he/she possesses high intrinsic motivation. This result offers significant contributions both theoretically and practically.

Employee turnover is an unavoidable part of business development, costing important human resources and impeding long-term growth and strategy implementation. To maintain a steady workforce, businesses must prioritize understanding and addressing this issue. The objective of this study is to examine the impact of leadership style, career development, and work stress on turnover intention in the high-tech industry and to investigate the moderating role of psychological contracts in these relationships. The sample consists of 380 employees of the R&D departments in high-tech companies in Shenzhen, Guangdong province, China, mainly engaged in the electronic information, advanced manufacturing, and automation sectors. The data were gathered via an online questionnaire, and the Smart-PLS approach was used to analyze the data. The empirical findings indicate that transactional leadership, transformational leadership, and career development are significantly and negatively related to turnover intention, whereas work stress has a significant positive effect. The psychological contract moderates the relationship between career development and turnover intention; the higher the psychological contract, the stronger the relationship. In addition, the psychological contract moderates the relationship between work stress and turnover intention, whereby the higher the psychological contract, the weaker the relationship. However, no empirical evidence suggests that the psychological contract moderates the relationship between leadership styles and turnover intention. The R² value is 0.485, indicating moderate explanatory power, and with a GOF index of 0.492, the model also demonstrates a good fit with the data. This study offers considerable implications for both theoretical and practical applications.

Sustainability transparency in agri-food value chains is crucial for fostering accountability, enhancing consumer trust, facilitating compliance with regulatory standards, and ultimately contributing to the resilience and sustainability of food systems in the face of social, environmental, and economic challenges. This paper aims to conduct bibliometric mapping and a systematic review of the scientific landscape concerning transparency of sustainability disclosure in agri-food value chains by identifying the key transparency dimensions and relevant research gaps. An analysis of 841 Scopus-indexed publications, utilizing Scopus tools, SciVal, VOS Viewer, and Biblioshiny software, yields insights into source and author mapping from 2000 to 2022. Bibliometric analysis underlines the increase in research interests in transparency of sustainability disclosure in agri-food value chains after Sustainable Development Goals adoption and the COVID-19 pandemic, following upwards trend, especially in the UK, India, and the USA. The most influential topic clusters are supply chain, environmentally preferable purchasing, and green practices, as well as Bitcoin, Ethereum, and Internet of Things with the strongest co-occurrences between transparency (as the most recent notion in scientific landscape) and sustainability, traceability, supply chains, food supply, and blockchain. Systematic review highlights the evidence that transparency as boundary-spanning phenomenon is explored within the mono-country and chain researches, case studies and interviews methodologies from triple bottom line dimension mainly, only introducing governance criteria. Research gaps were identified regarding the role of transparency in different economic system and chains; sustainability conceptual framework used; transparency dimensions incorporation; technology-driven progress and other chain characteristics (traceability, resilience) intersection.

Acknowledgments
Inna Makarenko is gratefully acknowledging the support of MSCA4Ukraine project no. 1233713.

The sustainable performance of the endek ikat weaving business is essential for the growth of small and medium enterprises and the local economy of Bali (Indonesia). This study intends to examine the direct effects of green entrepreneurial orientation and sustainable leadership on endek weaving SME performance, as well as their indirect effects through the mediation of green digital innovation. This analysis was conducted on endek ikat weaving SMEs in the province of Bali. The population included 1,391 management personnel. Using the proportional random sampling, the study selected 311 respondents. The research hypotheses were tested using a questionnaire distributed among SME management in Bali. Research data were analyzed using the PLS-SEM method and SmartPLS 3 as the analytical tool. The results revealed that sustainable leadership affects green digital innovation (β = 0.483, t-statistic = 5.968). Green entrepreneurial orientation affects sustainable performance and green digital innovation (β = 0.240, 0.445; t-statistic = 2.858, 5.457). Moreover, green digital innovation has the potential to mediate the effect of sustainable leadership and green entrepreneurial orientation toward sustainable performance (β = 0.317, 0.292; t-statistic = 4.184, 4.645). By integrating leadership strategies with a green entrepreneurial approach, as well as innovating through digital media, Balinese endek weaving SMEs can improve their performance to achieve business sustainability.

Acknowledgments
This is independent research that has not been funded by any institution. We would like to thank all parties who have provided immaterial support for this investigation.

The hospitality industry faces significant challenges in achieving sustainable performance, particularly amidst a rapidly changing market and environmental uncertainties. Unfortunately, previous studies have paid limited attention to this specific aspect of performance. This study explores the antecedents – organizational resilience, dynamic capabilities, agile leadership, and organizational ambidexterity – that contribute to sustainable performance among managers in this sector. A self-administered electronic questionnaire was used to collect primary data from 210 hotel managers at various levels in Makassar, Indonesia, following a purposive sampling approach. The relationships were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that organizational resilience and agile leadership significantly influence sustainable performance, while dynamic capability and organizational ambidexterity do not show a significant impact. Furthermore, both organizational resilience and dynamic capability are significant to organizational ambidexterity, and they also significantly contribute to agile leadership. These findings illuminate the critical determinants affecting sustainable performance in the hospitality sector, providing valuable insights for practitioners and policymakers aiming to enhance sustainability practices in the industry.

The rapid progress in information technology has presented both opportunities and challenges for companies, particularly within the IT industry in Indonesia. This study examines the impact of hybrid business strategies and corporate strategic alliances on the sustainability performance of IT companies. Adopting quantitative methods, data were collected from 389 management professionals in IT companies through a structured questionnaire. The analysis employed structural equation modeling (SEM) to assess the relationships between hybrid business strategies, strategic alliances, and sustainability performance. The results indicate that hybrid business strategies positively influence corporate strategic alliances (t-value = 2.243, p-value = 0.025) and positively influence corporate sustainability performance (t-value = 5.294, p-value = 0.000). Additionally, corporate strategic alliances significantly enhance sustainability performance (t-value = 5.603, p-value = 0.000), mediating the relationship between hybrid strategies and sustainability outcomes (t-value = 1.995, p-value = 0.047). The findings emphasize the critical role of strategic alliances in achieving long-term sustainability goals in the IT industry. The study concludes that integrating hybrid business strategies with effective strategic alliances is essential for IT companies to maintain competitiveness and achieve sustainable growth.

Work-life balance is crucial for the well-being and job satisfaction of female teachers in higher educational institutions. Female faculty members face unique challenges in managing academic and personal responsibilities. This study aims to explore the antecedents and outcomes of work-life balance among female faculty in higher educational institutions in India. A quantitative study was conducted using a questionnaire method via SMART-PLS software. The study surveyed 1,384 women teaching at universities, first-grade colleges, and business schools, with respondents aged between 25 and 65 years, up to 20 years of teaching experience, and holding qualifications of either a master’s (71.63%) or a Ph.D. degree (28.37%). These findings illustrate that the supervisor support (β = 0.366) and high-commitment work system (β = 0.308) positively impact work-life balance. The impact of organizational strategies is insignificant. There is a significant mediation impact of work-life balance (β = 0.120) between supervisor support and job satisfaction. In contrast, it is insignificant for work-life balance mediation between organizational strategies and job satisfaction. In addition, work-life balance highly affects work productivity (β = 0.730), employee propensity to work from home (β = 0.471), and job satisfaction (0.327). The study highlights the need for educational institutions to actively support supervisory practices and a high-commitment work system to address the specific needs of female employees.

This study examines the impact of compensation and work environment on employee job satisfaction at Al-Hoty Analytical Services in the Kingdom of Bahrain. In a competitive global market, optimizing workplace conditions is crucial for enhancing employee morale and organizational performance. A sample of 152 employees from various departments at Al-Hoty Analytical Services was surveyed using a structured questionnaire, applying saturated sampling within a quantitative research framework. Data analysis was conducted using SPSS version 26. The results indicate that the physical work environment significantly contributes to higher levels of job satisfaction, emphasizing the importance of a well-designed workspace. The social work environment, while positively correlated with satisfaction (p = 0.926), did not significantly impact overall satisfaction (β = 0.385, p < 0.001). In contrast, both direct and indirect compensation had significant positive effects on job satisfaction, with direct compensation having a stronger influence (β = 0.273, p < 0.001) than indirect compensation (β = 0.238, p = 0.001). The study provides practical insights for organizational leaders and contributes to the broader understanding of job satisfaction dynamics.

Internal displacement to safer regions and migration abroad became a new phenomenon in Ukraine due to Russian military aggression. Accordingly, hotels began to provide services to a new category of consumers – internally displaced persons (in Ukraine) and migrants (abroad). In 2022, Poland received the most migrants from Ukraine due to its geographical position and significant economic ties. This study aims to identify changes in hotel activities in Ukraine and Poland caused by internal and external migration. The results are based on Computer Assisted Web Interviewing (CAWI) conducted in April-July 2023, to which 300 hotels in Ukraine and Poland were invited. Answers were received from 93 Ukrainian and 94 Polish hotels. The majority (66% in Ukraine and 62% in Poland) have a star rating of 2-3*, with an average capacity of 45 rooms in Poland and 49 in Ukraine. According to hotel managers, the level of occupancy of hotels increased on average – in Ukraine by 6% and in Poland by 13%. The specific weight of migrants in hotels in Poland was 23% of all customers; in Ukraine, it was 12%. Hotels in both countries began to introduce new services, attract different sources of cost coverage (however, Polish hotels used wider opportunities), and attract migrants to employment (34% in Poland and 7.5% in Ukraine), contributing to additional occupancy rates and financial stability. Changes in hotel operations caused by migration processes as a result of the war reflect their adaptability and economic sustainability.

Acknowledgment
The paper shows the results of the study performed in 2021−2023 at State University of Trade and Economics at the request of the Ministry of Education and Science of Ukraine “Forecasting the impact of the tourism system on the country’s economy” (state registration number 0122U001559).
The authors would like to express their gratitude to the Kirkland Research Program, the Leaders of Change Foundation, the Polish American Freedom Foundation, Polish Chamber of Commerce for Hotel Industry, and to those who helped to disseminate information about the survey, as well as to the Polish hotels and all those who expressed interest in the results.

Global concern over environmental pollution has sparked the adoption of green business practices, which are essential for the sustainability of SMEs through green economy initiatives and renewable resources. This study aims to analyze the integration of circular and digital economy policies along with social protection policies in supporting green business innovation among culinary SMEs. By emphasizing the significance of government roles and innovation capabilities, the paper proposes that policies promoting environmentally friendly practices and social security can enhance sustainable performance in alignment with SDG principles. The study employs a quantitative approach, surveying 200 culinary SMEs in Surabaya City in Indonesia, a city known for its vibrant SME sector and commitment to sustainable practices. The data analysis, conducted using PLS-SEM through SmartPLS 4, reveals that circular economy policies (t-test = 6.503; p-value = 0.000) and social security (t-test = 3.848; p-value = 0.000) significantly enhance green business innovation, while digital economy policies are not significant (t-test = 0.725; p-value = 0.468). Furthermore, green business innovation positively impacts sustainable performance (t-test = 24.418; p-value = 0.000). However, internal innovation capabilities do not moderate the relationship between integrative policies and green business innovation. The findings indicate that government policies significantly influence green business innovation in MSMEs, particularly through circular economy regulations. Regulatory support and incentives are crucial for driving environmental sustainability and enhancing competitiveness. Strengthening digital economy policies through improved technology access and digital literacy will further support green innovation, while investments in internal innovation and human resources are vital for sustainable growth.

Acknowledgment
This study is funded by the Riset Kolaborasi Indonesia (Grant No. B/43869/UN38.III.1/LK.04.00/2024) by LPPM Universitas Negeri Surabaya.

The study aims to assess the state of Ukraine’s foreign economic security and the challenges associated with its ensuring. The integrated assessment methodology of the Ministry of Economy of Ukraine was employed, which is based on a quantitative analysis of indicators that reflect the state of foreign economic security. It involves the characteristics of each indicator in terms of stimulators or destimulators, their normalization, and consideration of weighting coefficients. In order to identify the long-term trends, the official national accounts statistics, data from the World Bank, and the Economic Development Observatory for the period 2004–2023 were employed; the assessment is based on ten indicators. The results demonstrate that the main factors affecting the foreign economic security index are global economic crises, domestic political changes, and a full-scale war with russia. At the same time, the growth of foreign economic security is recorded in the period of stabilization during the implementation of structural reforms: 2005–2008 – the period after the Orange Revolution, 2014–2016 – the period of growth after the Revolution of Dignity, 2021 – post-pandemic recovery. In 2022–2023, the security index declined to 31.5% and 35.7%, respectively, as a consequence of the outbreak of a full-scale russian-Ukrainian war. The findings also emphasize the need to develop domestic capacities to ensure the sustainability of foreign economic activity, as well as the importance of maintaining and planning national export infrastructure in the face of global challenges.

Acknowledgment
This article is 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 crises caused by the global pandemic and increased security risks” and funded by the EU NextGenerationEU through the Recovery and Resilience Plan for Slovakia under the project No.09103-03-V01-00042.
This study was financially supported by the NATO SPS Program “Security of territorial communities: evidence from the Eastern European countries”.
In addition, this article is published as an output of the project “Economic bases for managing Ukraine’s debt security during martial law” (No. 0121U112685).

The need for organizations to remain flexible is crucial. This study aims to assess the way organizational culture, dynamic environments, and strategic choices can be related in the case of the Jordanian ICT industry with emphasis on the mediating effect of the dynamic environment. The paper employed a questionnaire sent to 256 employees from several ICT companies involved in strategic decision-making and planning. The analyses showed that organizational culture significantly affects strategic decision-making, with the dynamic environment serving as an important mediator. More precisely, it explained 50.6% of the variance in decision-making (R² = 0.506) and 52.2% of the variance in perceptions about the dynamic environment (R² = 0.522). Thus, consistency (p = 0.007) and adaptability (p = 0.006) emerged as critical cultural dimensions that enhance effective strategic decision-making. Additionally, the prominent effect of the dynamic environment on decision-making was identified (p = 0.000). Therefore, Jordan’s ICT companies can enhance their strategic decision-making and gain a competitive advantage in a sustainable manner by focusing on organizational culture with priorities on consistency and adaptability. This kind of culture ensures better alignment with strategies and quick responses to market or technological changes, contributing to long-term business sustainability.

Acknowledgment
Acknowledgments are expressed to Middle East University, Amman, Jordan, for the financial support to cover this article’s publishing fee.

Corporate performance is one of the core pillars of accelerating the economic growth of any economy. There are some direct and indirect components of corporate performance. This study is conducted to measure the impact of indirect factors, such as corporate voluntary disclosures, on corporate performance. A sample of 872 annual reports is investigated. A content analysis has been conducted to measure voluntary disclosure. The study employs the short panel data, fixed model regression, and Panel Corrected Standard Error (PCSE). The analysis indicates that corporate voluntary disclosure has influenced the return on assets with a regression coefficient of 0.0724 at p ≤ 0.01. Corporate voluntary disclosure in the transitional economy significantly influences corporate performance. However, the volume of corporate voluntary reporting in energy-related disclosure and climate-related disclosure is minimal, as the mean is only 2.21% and 2.31%. This implies that the government of the transitional economy may focus on persuading corporations to disclose additional information besides mandatory disclosure. In addition, indirect determinant of corporate performance, like corporate voluntary disclosure, brings sustainability to corporate performance, which further assists the transitional economy in shifting its economic status from one dimension to another.

Acknowledgment
The authors are very thankful to the Institute of Advanced Research, United International University, Bangladesh, for providing partial funds to complete this empirical study.
This project is partially funded by the Institute for Advanced Research Publication Grant of United International University, Ref. No.: IAR-2024-Pub-069.

Technology and the internet have altered business activities by enabling organizations to reach customers, develop markets, enhance profitability, and raise brand awareness. With 167 million social media users, Indonesia’s internet economy provides numerous entrepreneurial possibilities; however, just 0.43% of entrepreneurs are technology-based. This demonstrates the need for digital entrepreneurship education and effective social media use, particularly among tech-savvy college students. The present study aims to examine the effects of social media utilization, digital entrepreneurship education, and attitude toward digital business on the technology-based entrepreneurial behavior of Indonesian university students, using the frameworks of the unified theory of acceptance and use of technology and the theory of planned behavior. This study employs quantitative research using a non-probability sampling method with a judgmental technique, focusing on 391 university students engaged in entrepreneurial activities using social media. The study employed SmartPLS to analyze the research data. The results indicate that social influence, work and performance expectations, and attitude toward digital entrepreneurship positively influence the use of social media for technology-based entrepreneurial activities. Moreover, the paper unveiled that the provision of digital entrepreneurship education and the utilization of social media for commercial purposes had a beneficial influence on behavior that is predisposed toward technology. The present study demonstrates that the adoption of social media functions as a mediator in the association between digital entrepreneurship education and the adoption of social media, therefore exerting an impact on technology-based entrepreneurial behavior.

Acknowledgments
The research team would like to thank the Ministry of Education, Research and Technology of the Republic of Indonesia for providing funding for the research program based on Decree number 0667/E5/AL.04/2024 with university internal decree number: 0038-RD-LPPM-UMN/P-HD/VI/2024, and Universitas Multimedia Nusantara for supporting the implementation of this investigation.

In today’s world, many countries, including Kazakhstan, are facing growing income inequality, poverty, and an increasing polarization of society. These challenges threaten social stability and make it difficult to achieve the Sustainable Development Goals. The purpose of this study is to investigate the size and trends of regional and sectoral wage disparities in Kazakhstan, as well as to create a typology based on the average wage levels in different regions and to provide recommendations for reducing income inequality. The study tested hypotheses about the relationship between the average nominal wage and the level of GRP, level of education, industry specialization, type of ownership, and size of enterprises. The methods of expert survey, correlation, and cluster analysis were used. The study revealed the tendency of increasing inequality of labor income. The largest differences between wages in extractive industries and agriculture were revealed in the Atyrau (11.5) and Mangystau (9.2) regions and Astana (7.2). Differences in average wages between regions were estimated at 1.7 to 7.8 times. The most significant factors affecting the level of average wages are gross regional product per capita and the share of gross value added of the quasi-public sector in the gross regional product. In order to reduce differences in wages, it is recommended to introduce progressive taxation, apply regional increasing coefficients, and calculate the minimum wage based on the hourly wage rate.

Acknowledgment
This work is supported by the Committee of Science Ministry of Science and Higher Education of the Republic of Kazakhstan (Grant BR21882165).

This study aims to investigate the impact of COVID-19 on SME profitability, performance, and operational efficiency. The data were gathered using a structured questionnaire targeting SMEs affiliated with the Centre for Social Entrepreneurship (CSE), Productivity SA, Johannesburg Chamber of Commerce (JCCI), and Durban Chamber of Commerce and Industry (DCCI). A purposive sampling was utilized, specifically choosing SME owners or senior management representatives. The Krejcie & Morgan formula was used to calculate a suitable sample size of 348, resulting in an 81% response rate with 282 participants successfully completing the questionnaire. The instruments’ dependability was validated by Cronbach’s alpha coefficients of 0.906 and 0.769 for the impact of COVID-19 on SMEs and profitability variables, respectively. The findings indicated that the average effect of COVID-19 on SME was 40.3546, with a standard deviation of 7.61450. The average profitability was 5.4921, with a standard deviation of 1.92297. An analysis using a one-sample t-test revealed that the influence of COVID-19 on SMEs did not show a statistically significant impact (p = 0.156). However, the effect on profitability was statistically significant (p = 0.001). These findings emphasize the diverse consequences of the pandemic on the functioning of SMEs, specifically pointing out considerable decreases in profitability. The study recommends that government agencies and financial institutions increase support for SMEs to help them recover from the profitability challenges brought on by the pandemic. Tailored financial relief programs, accessible credit facilities, and long-term recovery strategies should be implemented to cushion SMEs against future economic shocks.

This study examines the interconnections between transformations in the education sphere, migrations waves, and labor market in 2000–2021 based on a panel data set for 14 Central and Eastern European countries (7 – former members of the Council for Mutual Economic Assistance; 5 – former republics of the USSR, and 2 – former republics of Yugoslavia). Statistical data were collected from the World Bank, the Organisation for Economic Cooperation and Development, and the International Labour Organization databases. To describe this interconnection, a pool of parameters was formed. Those that cause the greatest variability were selected using exploratory factor analysis: for education – the number of teachers and students in higher education and public spending on education; for migration – the net migration flow, personal remittances sent and received; for labor market –unemployment rate and the share of highly educated people among the employed. Confirmatory factor analysis identified the most influential determinants: for education – the number of students in higher education; for migration – paid personal remittances; for labor market – unemployment rate. The covariance analysis demonstrated a robust direct correlation between education and migration (positive shifts in the education sector serve as a catalyst for pursuing superior employment opportunities or continuing education abroad). A relatively weak direct correlation was between education and the labor market (a more highly educated workforce has only a limited impact on the structure and dynamics of the labor market). Finally, a moderate inverse correlation was between migration and the labor market (deteriorating labor market conditions give rise to migration waves).

Acknowledgment
This study is funded in terms of the projects “Business-Education-Science” Coopetition: Institutional and Economic Models of Innovation Transfer for National Security and Sustainable Development (№ 0122U000772) and “Modelling educational transformations in wartime to preserve the intellectual capital and innovative potential of Ukraine” (№0123U100114).

This study aims to investigate the relationship between ambidextrous leadership, business models, and financial performance of Indonesia’s microfinance institutions (MFIs) while also exploring the mediating role of business models and the moderating effect of environmental dynamism in this relationship. Data were collected from 104 microfinance institutions in Indonesia and analyzed using the mediation moderation procedure (ModMed) with macro Process 4.0. The results indicate a positive relationship between ambidextrous leadership, business model, and financial performance. As expected, the study also reveals that the MFI business model is positively related to financial performance and mediates the relationship between ambidextrous leadership and financial performance. The moderating analysis has confirmed the role of environmental dynamism in the relationship between business models and financial performance. The findings provide valuable insights for practitioners in the microfinance sector, suggesting that fostering ambidextrous leadership can enhance the effectiveness of business models, ultimately leading to improved financial performance. Moreover, this paper contributes to the existing literature by examining complex models on the relationship between ambidextrous leadership and financial performance by integrating business models and environmental dynamism within Indonesia’s microfinance institutions.

Acknowledgment
Beasiswa Pendidikan Indonesia (BPI) supported this paper and its publication. We thank Lembaga Pengelola Dana Pendidikan (LPDP) and Balai Pembiayaan Pendidikan Tinggi (BPPT) Pusat Layanan Pembiayaan Pendidikan (PUSLAPDIK) for funding this article with grant number 03426/BPPT/BPI.06/9/2023.

The government plays a decisive role in the general stability and sustainable development of the business community and tourism enterprises in particular. The recent Covid-19 pandemic has served as clear evidence of the government’s crucial support for tourism businesses. This study was conducted to explore and measure the impact of government support on the firm performance of small and medium tourism enterprises in Vietnam from the perspective of business leaders. Data were collected based on a survey of 798 leaders working in small and medium tourism enterprises. The results showed that government support before, during, and after the Covid-19 pandemic, through tax policies, credit policies, legal procedure support policies, and labor and social welfare policies, positively influenced firm performance through the mediating role of enhancing competitive advantage. However, this study found that digital transformation in small and medium-sized tourism enterprises had an insignificant impact on improving competitive advantage and firm performance. The results contribute to enriching the overall theory and provide policy and managerial implications for stakeholders in the future.

Acknowledgment
This research is funded by the Ministry of Education and Training of Vietnam with code B2023-DHH-02 under decision No. 2036/QD-BGDDT dated July 22, 2022. Furthermore, this study is the result of collaboration between a group of scientists from the Faculty of Law, Hue University, and School of Business and Economics, Duy Tan University. The authors would like to acknowledge the support and facilitation provided by both institutions for the publication of this article.

This study aims to analyze the influence of environmental awareness, information technology (IT) use, and access to credit as moderators on the sustainability of Indonesia’s micro, small, and medium enterprises (MSMEs). Data were obtained through a survey of 1,374 MSMEs. Sampling was carried out using purposive sampling techniques, targeting MSMEs that had been established for more than 3 years and had received loans from financial institutions. The analysis used the ordinary least square (OLS) regression method to evaluate the relationship between the independent variables and MSME sustainability. The results show that environmental awareness and IT use significantly positively affect MSME sustainability. Credit access was also found to have a significant and positive effect. However, the interaction between credit access, environmental awareness, and IT use resulted in a small but significantly negative effect. This suggests that an excessive increase in credit access might reduce the positive impact of environmental awareness and IT use on MSME sustainability. Overall, this study confirms the importance of environmental awareness and information technology in improving MSME sustainability and highlights the need for proper management of credit access.

Acknowledgment
Appreciation is given to the Directorate General of Higher Education, Research and Technology, Ministry of Education, Culture, Research and Technology, which has provided a fundamental research grant with contract number 108/E5/PG.02.00.PL/2024. Acknowledgments are also expressed to higher education service institutions (LLDIKTI) Region 6 and the Institute of Research and Community Services (LPPM) Unisnu Jepara Indonesia, which has supported this research.

In the digitalization era, banks strive to implement digital transformations; digital culture, competence, and leadership become essential factors to advance the company’s digitalization. Digital transformation is indispensable in improving employee performance amidst rapid digital advancements, helping companies stay competitive and avoid falling behind fintech and banking rivals. The study aims to examine the influence of digital transformations on banking employee performance in Indonesia, targeting state-owned banks. Primary data were gathered through questionnaires involving 100 participants. Data analysis employed partial least squares structural equation modeling (PLS-SEM) to assess the influence of independent on dependent and mediating variables. The results demonstrate that digital culture (p < 0.05), digital competency (p < 0.05), and digital leadership (p < 0.05) positively and significantly influence employee performance. Self-efficacy does not function as a substantial mediating variable between digital culture (p > 0.05) or digital competence (p > 0.05) and employee performance. However, self-efficacy is a crucial mediating variable connecting digital leadership to employee success (p < 0.05). The study demonstrates that digital transformation in terms of culture, competence, and leadership can improve performance. Self-efficacy is able to mediate the effect of digital leadership on employee performance but fails to affect the influence of digital culture and digital capabilities on the performance of banking employees.

Acknowledgment
The authors thank Universitas Sumatera Utara, especially the Research Institute, for their support. Acknowledgments are also expressed to the Kementerian Pendidikan dan Riset through the DRTPM program (number: 92/UN5.4.10.S/PPM/KP-DRTPM/2024), which has provided intellectual and financial assistance. The authors would also like to thank the Management Science Study Program, Universitas Sumatera Utara.

This study evaluates the impact of corporate governance variables on audit quality in the United Kingdom (UK). The aim of the study is to ascertain the influence of board size, chief executive officer’s (CEO) dual role, and audit committee independence on audit quality. Two different proxies of audit quality were employed: the level of discretionary accruals and auditor size. The sample comprised 1,306 firms listed on the FTSE All Share Index for a long period covering 2012–2022. Different methodologies were employed to reach conclusions. Panel least squares and logit regressions provided robust results. Specifically, the results imply a positive relationship between board size, audit committee independence, and audit quality. Interestingly, CEO duality does not seem to alleviate audit quality levels. Contrary to many research findings and regulatory concerns, the CEO’s dual role is positively related to both audit quality proxies. All independent variables in the panel least squares model are statistically significant at conventional significance levels. The logit model provides unequivocal support to the beneficial role of board size on audit quality, at all levels of significance (p-value 0.00). The UK’s “comply or explain” regime offers a unique setting for future research on several corporate governance variables.

The purpose of this study is to investigate the perception of green corporate social responsibility (GCSR) among employees and its consequent effects on sustainability behaviors within nonprofit organizations (NPOs). Additionally, it examines how engagement in environmentally responsible behaviors influences organizational elements such as communication strategies, leadership support, and the implementation of sustainability initiatives. Through questionnaires, data were gathered from 355 NPO employees in Saudi Arabia to quantitatively survey their perceptions, attitudes, and engagement related to environmental sustainability practices within their organizations. The information was examined using exploratory factor analysis, confirmatory factor analysis, and structural equation modeling. Employee perception of GCSR was found to have a positive and significant impact on awareness of environmental sustainability, attitudes toward environmental sustainability, and engagement in environmentally responsible behaviors, with a high coefficient. Moreover, engagement in environmentally responsible behaviors was discovered to exert a positive and significant impact on communication strategies, leadership support, and implementation of sustainability behavior, with a high coefficient. These findings have practical implications for NPO managers aiming to enhance their GCSR strategies, promote environmental sustainability among employees, and integrate sustainability into their core operations.

Considering the loss of talented youth in Ukraine caused by migration, there is a growing need to investigate how to attract and retain students. The study aims to identify the peculiarities of Ukrainian student migration against the background of global patterns of academic migration, focusing on factors of countries’ attractiveness for the students. The typology of countries by the level of inbound and outbound academic migration is developed based on variation analysis. The correlation analysis is used to identify the factors that influence countries’ attractiveness to students. The analysis of educational policies of the most attractive countries for Ukrainian students is fulfilled using the contextual analysis of legislative norms on academic mobility. In the global dimension, the variation of both inbound and outbound academic mobility is closely related to a country’s economic level, measured by GNI per capita. However, the correlation analysis did not confirm the higher migration attractiveness of countries with a high level of economic development (correlation with GNI per capita is –0.147). The impact of employment and social and economic resilience of an economy was relatively significant, with the correlation coefficients of 0.426 and 0.371. The analysis of educational policies of host countries showed the active use of language integration tools, the combined use of financial mechanisms, and the involvement of universities in career development. Implementation of the best practices of educational management in Ukraine is critical for restoring demographic and intellectual capital.

Acknowledgment
This study is funded by the Ministry of Education and Science of Ukraine under the project “Higher education in the conditions of war and post-war recovery: Determinants of development to overcome threats to the restoring of human capital” (State registration number 0124U000351).

Adapting retention strategies is essential to balancing Generation Z’s unique work values and preferences so that organizations can reduce turnover, enhance loyalty, and thrive in hybrid work environments. Therefore, this study aimed to investigate the role of transformational leadership, work-life balance, and employee engagement in Generation Z’s organizational work commitment. Using a cross-sectional quantitative method, the investigation adopted purposive sampling and partial least square structural equation modeling (PLS-SEM). The quantitative data were collected through an online survey of 130 Jakarta Generation Z employees of creative industry firms. In addition, the qualitative validation interview was conducted to support the quantitative data analysis, including group heads of employees from the creative agencies. The results showed that transformational leadership significantly impacted employee engagement and affective organizational commitment. The work-life balance had only significant relationships with employee engagement without affecting organizational commitment. Employee engagement fully mediated the relationship between work-life balance and affective organizational commitment. Generation Z employees considered engagement a critical factor affecting commitment to exert a more substantial influence than transformational leadership and work-life balance. The results emphasized the need for organizations to focus on enhancing employee engagement to improve commitment among Generation Z employees in the hybrid work environment.

Acknowledgment
Authors acknowledge with gratitude the financial, moral, and academic support extended by Universitas Multimedia Nusantara [Multimedia Nusantara University]. The institution’s commitment to excellence continues to motivate us in our endeavors.

Environmental, social, and governance (ESG) performance is critical in mitigating climate change. Energy companies must include ESG practices in their business plans because they can determine firm value. This study investigates the impact of ESG and firm size on firm value in Indonesian energy sector, which is moderated by profitability through return on assets. This study uses a sample of 19 energy companies listed on the Indonesia Stock Exchange from 2016 to 2022. A panel data regression model is applied to estimate the impact of ESG practices and firm size on firm value with the moderating role of return on assets. The study results found that ecological, social, and governance disclosure in the model with return on assets as a moderator independently positively impacts firm value but not vice versa. The interaction between return on assets and ESG practices has no impact on firm value, which means that the role of return on assets as a moderator cannot strengthen the influence of ESG and firm size on firm value. Return on assets positively impacts firm value if it acts as an independent variable without a moderator. Firm size independently has a negative impact on firm value but has no effect if it interacts with return on assets. The implications of the empirical findings provide recommendations for policymakers, corporate management, investors, and academics. Environmental, social, and governance disclosure practices are essential to pay attention to as they can improve sustainability performance and firm value in the energy sector of Indonesia.

Acknowledgment
Acknowledgments are expressed to the Directorate General of Higher Education, Research, and Technology, Ministry of Education, Culture, Research and Technology for the Funding Assistance for the Master’s Thesis Research Grant Scheme [Contract Number: 01-1-4/675/SPK/VII/2024].

The South African education sector and businesses are concerned about whether higher education institutions could meet the demands and expectations of the labor market in the context of the fourth industrial revolution (4IR). Hence, it becomes essential to examine the perceived employability of work-integrated learning graduates within businesses in the context of the 4IR. This study seeks to examine employees’ perceptions of the influence of graduates’ abilities, self-efficacy, and effectiveness of work-integrated learning on their employability in the context of 4IR. The sample was obtained from employees from four South African firms (Syntech Ltd, Centrevo Ltd, Outsurance Ltd, and First National Bank Plc) in the information technology, sales, insurance, and banking industries. This study used a cross-sectional questionnaire. Of the 200 surveys randomly floated, 196 were fitting for scrutiny, cleaning, and analysis. Consequently, this study found that South African employees perceive graduates’ employability as being significantly and positively influenced by their abilities (β = .802, p < .001), self-efficacy (β = .815, p < .001), and work-integrated learning (β = .864, p < .001). In the third-step model, these three factors substantially impacted graduates’ employability more than other likely combination matrices. Therefore, 97% of South African graduates are perceived employable in the fourth industrial revolution era due to their abilities, self-efficacy, and participation in work-integrated learning. This investigation concludes that in the 4IR, the employability of South African graduates is mainly impacted by their self-efficacy, abilities, and the effectiveness of work-integrated learning.

Acknowledgments
We thank the Department of Industrial Psychology and People Management at the University of Johannesburg’s College of Business and Economics for funding this study and its publication.

The effect of digitalization on inequality continues to spark discussions, with opinions divided on whether it alleviates or exacerbates the issue. This paper explores how digitalization has affected income inequality in Ukraine from 2017 to 2021. A pooled OLS model is used to investigate the relationship between mobile communication access and fixed Internet access and usage and their influence on disposable income levels. The findings reveal that mobile and Internet access significantly impact income distribution, with a notable disparity between high- and low-income regions. Specifically, wealthier regions benefit more from mobile access, while low-income regions lag due to insufficient broadband infrastructure. These results underscore the need for targeted management strategies to reduce regional income inequality via digitalization in Ukraine. The transition from desktop internet to mobile connectivity is clear, as 4G and 4G+ networks have enough speed to substitute fixed Internet and have become the primary means of internet access in Ukraine, reflecting a global trend. This highlights the increasing significance of mobile Internet, especially in lower-income regions, as a practical alternative to fixed broadband. Hence, mobile networks can boost economic participation and reduce regional disposable income inequality. The study suggests that targeted investments in digital infrastructure can significantly contribute to regional economic development.

Acknowledgment
This paper is funded as part of the project “Financial tools for reducing economic inequality in Ukraine” research project (No. 0124U002254), conducted at the State Organization “Institute for Economics and Forecasting of the National Academy of Sciences of Ukraine.”

This study delves into the determinants influencing the efficacy of social enterprises, specifically cooperatives. This study aims to examine the interaction between social entrepreneurial orientation (SEO), strategic planning, and competitive advantage in shaping cooperative performance, accounting for the moderating influence of the socio-economic context. A population of cooperatives in Indargiri Hilir and Bengkalis regencies, Riau Province, Indonesia, served as the study’s focus. A sampling strategy was employed to distribute 500 questionnaires to cooperative managers. Of these, 298 were returned and analyzed using partial least squares (PLS). The findings corroborate a positive association between SEO and financial performance with a p-value of 0.000. Likewise, SEO affects competitive advantage and company planning (p-value 0.000). The exploration indicates no mediating role for business strategy in the relationship between financial performance and SEO, with a p-value of 0.136. However, strategic planning acted as a mediator in the relationship between SEO and social performance (p-value 0.011). Moreover, the findings show that SEO has a favorable influence on social performance through competitive advantage with a p-value of 0.000. Thus, the moderating role of socio-economic context on the relationship between SEO and financial performance can be proven with a p-value of 0.000, as well as on the relationship between business planning and financial performance with a p-value of 0.016. These empirical findings can inform policymakers’ strategic development of inclusive and sustainable policies that foster growth and resilience of cooperatives.

Acknowledgment
Authors are grateful to LPPM Riau University for providing research grants with contract number 993/UN19.5.1.3/AL.04/2024.

The objective of this study is to analyze the existing literature and highlight significant trends in the area of entrepreneurial intention and innovation among students. The data employed in this analysis were sourced from the Scopus database, covering 361 publications in English over the last ten years (from 2014 to 2024, as of the survey conducted on September 10, 2024). The method employed is bibliometric analysis with the support of the VOSViewer software. The findings show that the topic of entrepreneurial intention and innovation among students is a rather interesting subject, which has been widely published in reputable journals, particularly in the fields of education, training, and entrepreneurship. This topic has been extensively researched in Asian countries, with China standing out as the top contributor in terms of the number of publications. Through bibliometric analysis, this study has also identified four main research themes related to the topic of entrepreneurial intention and innovation among students. They are: (1) the effect of individual student characteristics on entrepreneurial intention; (2) the role of education and innovation in shaping students’ entrepreneurial intentions; (3) utilizing the theory of planned behavior to explore factors influencing social entrepreneurial intentions among students in higher education; (4) the influence of entrepreneurship education on the development of students’ entrepreneurial mindset and actions. Furthermore, this study has outlined nine promising future research directions that aim to enhance both the quantity and quality of studies on students’ entrepreneurial intentions and innovation.

Acknowledgment
This study is a product of the doctoral dissertation project carried out under decision No. 5125/QD-ĐHDT dated November 30, 2021, from Duy Tan University, Vietnam.

This study investigates the interconnected roles of infrastructure development, financial growth, and economic growth in SAARC nations. Using principal component analysis, the paper develops a composite infrastructure development index, which integrates factors such as access to electricity, telecommunications, air transport, and agricultural land use. This index serves as a comprehensive measure to assess and compare infrastructural progress across the region. Econometric analyses, including Pedroni’s and Kao’s cointegration tests, reveal long-term associations between the studied variables. The results demonstrate a bidirectional relationship between trade openness and GDP growth in the short term, as well as unidirectional influences from inflation to financial development and from infrastructure development to inflation. However, findings vary across SAARC countries, reflecting their diverse economic structures and development stages. Notably, Afghanistan is excluded due to data limitations, emphasizing the region-specific focus of the results. The study highlights the critical role of targeted infrastructure investment and financial sector reforms in fostering sustainable economic growth. Policymakers are encouraged to consider these findings when designing synchronized public and private sector initiatives to bridge development gaps. By offering detailed insights into region-specific dynamics, this study enriches understanding of the complex interplay between infrastructure, finance, and economic growth in emerging economies.

With increasing environmental and strategic challenges, achieving sustainable competitive advantage is crucial for businesses. This study aims to examine the impact of strategic risk and green financial management on sustainable competitive advantage, focusing on the mediating role of sustainable business resilience and the moderating effect of government policy. A quantitative approach was utilized, applying the SMART-PLS methodology to analyze data gathered through a survey of 316 small and medium-sized enterprise (SME) owners in Indonesia, selected for their direct involvement in daily operations and strategic decision-making. The response rate was 63.2%, representing various industry sectors. The results indicate that strategic risk significantly enhances sustainable business resilience (β = 0.796 and p-value < 0.01), which is strongly associated with sustainable competitive advantage (β = 0.458 and p-value < 0.01). Green financial management, however, does not significantly impact resilience (β = 0.008 and p-value = 0.89). Both strategic risk and green financial management, nonetheless, indirectly influence competitive advantage through resilience, reflecting partial mediation (β = 0.112, p-value = 0.02 and β = 0.053, p-value = 0.04, respectively). Additionally, government policy strengthens the effect of green financial management on resilience (β = 0.556 and p-value < 0.01). These findings underscore the importance of firms managing strategic risks proactively and providing supportive regulations to encourage sustainable business practices by governments. The study provides practical insights for businesses and policymakers aiming to foster corporate resilience and enhance sustainable competitive positioning.

The COVID-19 outbreak has underscored the importance of strengthening an organization’s resilience and adaptive capability. In emerging and uncertain conditions, firms must adopt new capabilities to develop and survive unstable and unforeseen crises. The purpose of this study is to examine the difference between organizational resilience and the antecedents that are validated using a quantitative survey. The respondents consist of 157 top employees from 21 private service firms at the managerial level in Bangladesh. The proposed relationship is measured using the partial least squares structural equation modeling (PLS-SEM), a symmetric approach, using SmartPLS 4 software. The findings help to produce the path coefficient with organizational resilience that can lead to sustainable environments in highly turbulent conditions. The PLS-SEM analysis indicates that the antecedents of flexibility, agility, and redundancy have a strong and meaningful association with organizational resilience in response to disruptions. Therefore, this paper shows evidence that the measurement scales more effectively account for uncertainty in achieving resilience, supporting the role of the dynamic capability view.

Firm performance is of global interest for sustainable growth and is a function of multiple factors. Market share is often considered the source of competitive position and ability to generate financial performance. By understanding these dynamics, organizations can develop tailored strategies incorporating corporate governance to enhance competitiveness for improved performance outcomes. This study examines the impact of market share on firm performance, considering the moderated effect of firm size and mediating effects of corporate governance with capital structure, growth, and innovation as control variables. This study relies on seven-year firm-level data, utilizing an uneven sample of 40 non-financial companies listed on the Nepal Stock Exchange (NSE) and encompassing 280 observations. A causal-comparative research design was used with Process Macro tools in a moderated mediating model to examine the hypotheses. The results revealed a significant impact of market share on firm performance, i.e., ROA (β = 0.195, p < 0.01) and Tobin’s Q (β = 0.232, p < 0.01). Additionally, firm size moderated negatively (β = –0.82, p < 0.01), while corporate governance positively mediated the relationship (β = 0.184, p < 0.01; Tobin’s Q: β = 0.188, p < 0.05). Control variables had no significant impact on corporate governance. The study highlights the implication of balance of market share, corporate governance, and innovation with firm size for the firm’s performance. By utilizing these insights, firms can create strategic initiatives to boost competitiveness, improve resource allocation, and reinforce governance practices.

Acknowledgment
We acknowledge all the individuals who supported this research process directly and indirectly. We also thank the anonymous reviewers for their valuable comments on improving the quality of the paper.

The purpose of this study is to explore how internal and external dynamic capabilities and green human resource (HR) practices enhance sustainable outcomes in SMEs. Data were collected using a survey methodology targeting employees of SMEs located in the northern region of Bangladesh and West Bengal, India. A total of 327 employees participated in the survey conducted between May and June 2024. A five-point Likert scale was employed to assess the responses, and regression analysis was used to test the study’s hypotheses. The analysis was conducted at a 5% significance level, and the data were analyzed using the SPSS software package to ensure accuracy and reliability. The results indicate that internal and external dynamic capabilities, as well as green HR practices, play a significant role in shaping the sustainable performance of SMEs. External dynamic capabilities (β = 0.498, p < 0.05**) have the highest effect on the sustainable performance of SMEs, and internal capability (β = 0.384, p < 0.05**) has the second highest effect on SME performance. Additionally, a significant positive correlation (r = 0.498) was found between green HR practices and the overall performance of SMEs. This study contributes to the growing body of literature by providing empirical evidence on the critical factors driving sustainable performance in SMEs. It highlights the importance of integrating dynamic capabilities and environmentally conscious HR practices to achieve long-term sustainability in the SME sector, particularly in the context of developing countries like Bangladesh and India.

Information technology is critical to improve and raise the level of strategic performance of organizations. This study aimed to investigate the impact of information technology and information technology dimensions (hardware, software, databases, communication networks, and personnel skills) on the strategic performance of Yemeni telecommunications companies and assess the overall level of information technologies and strategic performance of respective companies. The study adopted a descriptive-analytical approach and used a questionnaire for data collection. The sample of the study comprised 560 employees out of the total population of 2,238 employees in chosen Yemeni companies. The selected employees included CEOs, deputy executive managers, department managers, section heads, supervisors, and specialists due to the relevance of their roles to information technology and strategic performance. Accordingly, 479 questionnaires were successfully retrieved and analyzed. The findings showed that information technology positively impacts strategic performance (R2 = 0.385; p < 0.05), indicating that information technology plays a significant role in enhancing strategic performance. The dimensions (hardware, databases, and personnel skills) have a statistically significant effect on strategic performance (β = 0.212, 0.205, 0.340; p < 0.05), while software and communication networks showed no statistically significant effect (β = 0.043, 0.033; p > 0.05). Additionally, the findings revealed a high level of information technology and strategic performance in Yemeni companies. These findings indicate that Yemeni telecommunications companies place significant emphasis on information technology and strategic performance.