Purpose: The study aims to examine how Artificial Intelligence (AI) mechanisms, governance responses, and human and institutional outcomes are represented within the higher education literature and to explore their implications for sustainability capability development. Design/Methodology/Approach: A Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA)-guided systematic review examined 91 peer-reviewed articles published between 2020 and 2025. Findings: The review identifies transparency, explainability, human oversight, accountability, proportionality, co-design, and appeal mechanisms as core governance principles. These are integrated into the AI Mechanisms, Institutional and Human Outcomes, Moderating Governance Responses, and Sustainability Capability Development (AIMS) AI-Human Framework. Originality/Value: The study connects AI governance, human judgement, institutional responsibility, and Sustainable Development Goals (SDGs)-aligned capability development in higher education. Keywords: Artificial Intelligence; Higher Education; Governance; Human Judgement; Sustainability Capability Development; Systematic Review. Citation: Anthuvan, T., Prabhuram, S and Rathod, C. (2026): Human-centred AI governance and sustainability capability development in higher education: the AIMS AI-Human Framework. World Journal of Entrepreneurship, Management and Sustainable Development (WJEMSD), Vol. 22, No. 5, pp. 461.
PURPOSE: This study focuses on determining the impact of exchange rate policy on transportation costs and inflation dynamics in Egypt, with implications on sustainable economic management. DESIGN/METHODOLOGY/APPROACH: Using annual time-series data (2014-2023) from the Central Bank of Egypt, World Bank and International Monetary Fund (IMF), we use regression analysis techniques to estimate the effects of real interest rates, official exchange rates and exchange rate liberalisation on the Consumer Price Index for Transportation. FINDINGS: Real interest rates significantly predict transportation costs (B=4.75, p<0.01). Exchange rate liberalisation has the biggest coefficient (beta=0.525) but it is not statistically significant, indicating the multicollinearity problem or low power. The official exchange rate does not matter a great deal. Descriptive statistics show high levels of volatility in all the indicators after devaluations. ORIGINALITY/VALUE: This study advances the literature by isolating transportation costs as a distinct exchange rate transmission mechanism in Egypt and examining its sustainability implications. PRACTICAL IMPLICATIONS: Policy-makers should co-ordinate exchange rate flexibility with monetary policy, diversify energy inputs, and strengthen social safety nets. RESEARCH LIMITATIONS: Small sample size and single-country focus limit generalisability.
PURPOSE: This study examines the performance evaluation of consumer-based Click&Collect (C&C) services in Indonesia by exploring the influence of market and entrepreneurial orientation on consumer behaviour. DESIGN/METHODOLOGY/APPROACH: This quantitative approach with a cross-sectional design uses Ordinary Least Squares (OLS) regression on 323 C&C service users in Indonesia. FINDINGS: Market and entrepreneurial orientations positively and significantly influence C&C service performance evaluations. Consumers aged 26-41 years gave higher ratings. High-income consumers also showed more positive evaluations. ORIGINALITY/VALUE: This study contributes by integrating market and entrepreneurial orientation frameworks in the context of hybrid services in emerging markets. RESEARCH LIMITATIONS: The study was conducted only in Indonesia and used cross-sectional data; therefore, the generalisability of the findings and analysis of consumer behaviour dynamics are still limited. PRACTICAL IMPLICATIONS: C&C service providers must strengthen their market orientation and entrepreneurship through service innovation and responsibility to consumer needs to improve service performance.
PURPOSE: This study examines the evolution of Corporate Social Responsibility (CSR) from a charitable activity into an integrated strategic approach encompassing community empowerment, environmental sustainability, and industrial resilience. DESIGN/METHODOLOGY/APPROACH: The study employs a grounded theory methodology supported by a comprehensive literature review of scholarly publications, corporate sustainability reports, and policy documents to capture the changing role and strategic orientation of CSR. FINDINGS: CSR has evolved beyond its traditional role as a reputational tool to become a core business strategy, aligned with the Sustainable Development Goals and Environmental, Social, and Governance (ESG) principles. Community empowerment initiatives enhance social capital and organisational legitimacy, while environmental programmes mitigate ecological risks and improve operational efficiency. Industrial resilience initiatives, in turn, strengthen firms' capacity to respond to crises and sustain competitiveness. These interrelated dimensions form an integrated ecosystem of "CSR Beyond Charity" that supports long-term value creation. ORIGINALITY: This study proposes a hybrid conceptual framework that integrates CSR with Creating Shared Value (CSV), positioning resilience as a central element linking social, ecological, and industrial dimensions. The framework advances CSR theory by offering a more comprehensive perspective on how organisations can simultaneously achieve business sustainability and societal improvement. The framework also provides practical guidance for repositioning CSR as a strategic imperative rather than a philanthropic add-on.
PURPOSE: This study investigates the influence of perceived quality, brand awareness, and influencer effects on impulsive buying behaviour and its consequences for financial health. DESIGN/METHODOLOGY/APPROACH: This study employs a convergent mixed-methods design. Quantitative data were collected from 40 Millennials via a structured questionnaire, while qualitative data were gathered from two semi-structured interviews conducted at the pilot stage. Instrument validity and reliability were assessed using face validity, sampling validity, convergent and discriminant validity, and expert review of qualitative methods. FINDINGS: Sampling validity, convergent, and discriminant validity were met, although AVE values for Perceived Quality and Brand Awareness fell below the 0.5 benchmark. Items loading above 0.7 were re-selected to address the issue. Qualitative results revealed contrasting brand preferences, providing depth to the quantitative analysis. ORIGINALITY/ VALUE: This study introduces a validated mixed-methods framework for diverse products and services, including online purchases, food, and fashion. RESEARCH LIMITATIONS: A small sample size and construct validity issues limit generalisability. PRACTICAL IMPLICATIONS: The study recommends standardised scales and urban sampling for future research to enhance robustness and applicability.
PURPOSE: This study models how open-source large language model (LLM) recommender interaction quality (personalisation and responsiveness) affects Gen Z online purchase decisions through trust, AI familiarity, and privacy concerns using the Stimulus-Organism-Response (SOR) framework. DESIGN/METHODOLOGY/APPROACH: We have conducted a Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis of 570 Gen Z online shoppers from Egypt, Saudi Arabia, Jordan, and Qatar. FINDINGS: Interaction quality improved trust (beta=0.2585) andAI familiarity (beta=0.2943) while increasing privacy concerns (beta=0.5499). Purchase intention was positively influenced by trust (beta=0.2848) and privacy concerns (beta=0.3583). AI familiarity showed no direct impact (beta=0.0477). Model explained 47% variance in purchase intention. ORIGINALITY/VALUE: Few studies examined trust-privacy dynamics for open-source LLM recommenders across four economies. RESEARCH IMPLICATIONS: SOR theory application reveals trust mediates positively while high interaction quality increases privacy concerns among Gen Z. PRACTICAL IMPLICATIONS: Retailers should optimise interaction quality while implementing transparency and user control mechanisms to address heightened privacy concerns.
PURPOSE: This research examines the influence of Artificial Intelligence-driven sustainable Human Resource Management (HRM) practices on employee engagement and performance within the Indian Information Technology sector. DESIGN/METHODOLOGY/APPROACH: A cross-sectional survey was performed to collect data from 1,280 employees across prominent IT hubs in India, employing the Triple Bottom Line (TBL) and Ability-Motivation-Opportunity (AMO) frameworks. FINDINGS: The findings reveal that Sustainable Organisational Uncertainty (SUO) and Sustainable Uncertainty Investment (SUI) significantly enhance EEG, which, in turn, positively influences Employee Performance (EPF). RESEARCH LIMITATIONS: The study is limited to the Indian Information Technology (IT) sector and employs a cross-sectional design, which restricts causal inferences. PRACTICAL IMPLICATIONS: The study provides practical implications that managers and policymakers should take into consideration for the adoption ofAI tools in HRM to ensure sustainable employee engagement and personalised performance improvements. Personalised AI-based strategies can promote workforce diversity and support organisational sustainability objectives. ORIGINALITY/VALUE: The paper helps pave the way for the growing area of AI-enabled sustainable HRM by connecting the underlying theories with the empirical analysis. It provides new ways to connect HR practices with sustainability objectives, which play a role in enhancing engagement and performance in changing markets.
PURPOSE: Our study examines entrepreneurial behaviour among street food vendors functioning within Dhaka, Bangladesh's informal food sector. We consider our conceptual framework and how it moderates the entrepreneurial behaviour of vendors. DESIGN/METHODOLOGY/APPROACH: We aim to investigate entrepreneurship, development, innovation and ethics which are concepts within our conceptual framework shaping the behaviour of street food entrepreneurs. To investigate associated concepts, we adopted a mixed-methods exploratory sequential approach, with qualitative data collection followed by a quantitative phase. FINDINGS: Based on the findings, we proposed amendments to the originally developed framework to enable informal and unproductive entrepreneurs' transition towards formal and sustainable, productive, valueadded outcomes with social impacts. ORIGINALITY: Based on gaps indicated through critical evaluation of local contexts and a literature review, we explored factors influencing entrepreneurs' unproductive behaviour and developed a Street Food Business Model Canvas that is bespoke for the informal economy and street food vendors functioning within it.
PURPOSE: The aim of this paper is to analyse the factors influencing clean lifestyles in urban communities, emphasising the role of education. DESIGN/METHODOLOGY/APPROACH: In this study, we used an ordinary least square (OLS) model to assess the level of hygiene behaviour in urban communities. In the model, the regressed dependent variable is the level of hygiene behaviour. The score ranges from 1 to 5, where 1 represents the most imperfect way of life (or dirty way of life) and 5 represents a clean way of life, as indicated by the guided classification. FINDINGS: The highest level of hygiene is achieved when a person has undertaken 12 years of education. For the case of Indonesia, this implies that a person will have a high level of hygiene behaviour in their living conditions when they have completed senior high school (12 years of schooling). The level of hygiene behaviour becomes higher when per capita expenditure (as an intermediary of salary) increases. This suggests that family units with higher incomes will have higher hygiene scores, resulting from cleaner living conditions. ORIGINALITY: This paper gives a new perspective on the relationship between education, income and urban environmental quality. The integration of socio-economic and environmental factors can serve as a policy basis for designing targeted interventions to promote sustainable urban living and improve people's well-being.
PURPOSE: This study analyses the impact of mobile money taxes on financial inclusion, focusing on actual usage and behavioural intentions. DESIGN/METHODOLOGY/APPROACH: Data from 364 users were analysed using PLS-SEM. The study evaluates key Unified Theory of Acceptance and Use of Technology (UTAUT) constructs in conjunction with the influence of digital levies. FINDINGS: Performance expectancy, effort expectancy, social influence, and facilitating conditions significantly shape behavioural intentions, which strongly drive mobile money adoption. However, mobile money taxes negatively affect actual usage, undermining financial inclusion. ORIGINALITY/VALUE: Grounded in the (UTAUT), it explores mobile money adoption in Odisha, India. RESEARCH LIMITATIONS: This study is limited by its focus on Odisha, India, and a sample that may not represent broader mobile money users. PRACTICAL IMPLICATIONS: Policymakers should reconsider taxation, while providers must enhance usability and support infrastructure to expand inclusive adoption.
PURPOSE: This study examines how Sustainable Entrepreneurship Practices (SEP) mediate the relationship between Individual Entrepreneurial Orientation (IEO) and firm performance among textile-based Small and Medium Enterprises (SMEs) in Odisha. DESIGN/METHODOLOGY/APPROACH: Data from 431 weavers were analysed using PLS-SEM. Systemic constraints, including limited market access and institutional support, were noted as key challenges. FINDINGS: Proactiveness and risk-taking influence performance only through SEP, while innovativeness has both direct and mediated effects. Creativity significantly enhances firm performance. ORIGINALITY/VALUE: Focusing on SMEs in Berhampur and Sambalpur-regions renowned for handloom weaving-the study explores how proactiveness, risk-taking, and innovativeness influence sustainability and performance. PRACTICAL IMPLICATIONS: Policies promoting the adoption of eco-friendly technology through subsidies and collaborations with organisations like OHHDPC are recommended to enhance sustainability and performance. An integrated framework is necessary to address the structural barriers faced by traditional weaving SMEs.
PURPOSE: The focus of the current study is to empirically investigate the effect of integrating Extensible Business Reporting Language (XBRL) as a sustainable and standardised financial reporting framework for the development and efficiency of global financial markets. DESIGN/METHODOLOGY/APPROACH: The study analyses financial data from 18 countries spanning from 2000 to 2022 to understand the results of XBRL technology on financial reporting and market dynamics. FINDINGS: The results have indicated that the integration of XBRL has a statistically significant and growing impact on financial market progress. The integration of XBRL tools can enhance quality of information on finance, reduce information asymmetry and enhance overall conditions of markets, including liquidity and investor participation. ORIGINALITY/VALUE: This research has contributed to the existing body of knowledge by demonstrating the importance of XBRL-formatted financial information, thereby enhancing investor understanding and facilitating successful market integration.
PURPOSE: This study examines the role of information and communication technology (ICT) in fostering resilient infrastructure and sustainable industrialisation (SI) in the Arab region. It highlights the contributions of Public-Private Partnership (PPP) investments in ICT towards economic diversification, industrial resilience, and sustainable development amidst global challenges. DESIGN/METHODOLOGY/APPROACH: Quantitative analysis is conducted from the data accessed from the World Bank on Arab PPP investments in ICT and qualitative insights are discussed based on the policies of digital initiatives. The study evaluates investment impacts, enablers, and barriers to SI. FINDINGS: The research reveals that strategic ICT investments significantly improve infrastructure efficiency, accelerate industrial digitisation, and advance sustainability goals. Policy gaps, digital divides, and limited regional coordination hinder broader impact. Effective regional collaboration and targeted policies are critical to leveraging ICT's potential. ORIGINALITY/VALUE: This paper provides a novel analysis of ICT's transformative potential in the Arab region, its ability to bridge developmental gaps and enhance resilience. RESEARCH LIMITATIONS: The study focuses on data from selected Arab countries, which may limit generalisation. Future research should explore broader datasets and longitudinal analyses to provide deeper insights into ICT-driven industrial growth. PRACTICAL IMPLICATIONS: Policymakers and stakeholders are advised to address policy gaps, enhance regional cooperation, and invest in bridging digital divides to maximise the benefits of ICT-driven transformation. Strategies that prioritise inclusivity and sustainability can amplify economic diversification and industrial resilience.
PURPOSE: We explore how sustainability companies deliver Artificial Intelligence powered (AI-Powered) solutions for Business Model Innovation (BMI) and how they balance between ecological, economic, and social value across diverse industries and company sizes. DESIGN/METHODOLOGY/APPROACH: We adopt qualitative semi-structured interviews with the top 20 sustainability executives and founders in the Netherlands as a unique context of sustainability. FINDINGS: We found differences between large and small sustainability companies from the Technological, Organisational, andEnvironmental (TOE)perspectives. TechnicallyAI is instrumental for operational efficiency, real-time environmental monitoring, and supply chain traceability. Organisationally, sustainability companies focus on design-led approaches, bottom-up innovation, andAI-strategy alignment. Environmentally, they face challenges such as supply chain collaboration resistance, the impact of regulation, and market readiness. ORIGINALITY/VALUE OF THE PAPER: This study offers original multi-case evidence from the Netherlands, providing a systemic framework based on the TOE theory to reconceptualise AI not just as a facilitator but as a foundational input shaping sustainable BMI. PRACTICAL IMPLICATIONS: It guides sustainability executives and SMEs' founders to embed AI efficiently to align with client values.
PURPOSE: This research aims to identify the right strategy to optimise the marketing management of the creative industry of agricultural production based on the complexity of the desires of consumers by looking at sales data and trends that occur. DESIGN/METHODOLOGY/APPROACH: This research was conducted with a quantitative approach with the help of descriptive analysis, trend analysis, and co-occurrence analysis to answer the research objectives. The data used are secondary data obtained from the Central Bureau of Statistics of Indonesia (BPS), Ministry of Agriculture, and Ministry of Tourism and Creative Economy for Descriptive Analysis. Meanwhile, online market place sales data were used for trend analysis and datasets from GoogleScholar were used for co-occurrence analysis with the help of VOSViewer. FINDINGS: The study found that the creative agricultural production industry in Indonesia has promising prospects based on descriptive analysis of statistical data. In addition, based on the results of trend analysis, there are several types of creative agricultural products that are popular and all have an average price below Rp.100,000 (US$6). The popularity of the creative agricultural production industry also still tends to be centred on Java Island and most of the business scale is in the form of Micro, Small and Medium Sized Enterprises (MSMEs). ORIGINALITY/VALUE: The research contributes to the field of science by including consumer desires and conditions in the field in the marketing management of agricultural production creative industries so that later product sales will be more efficient and in accordance with market desires.
PURPOSE: This paper aims to examine the factors influencing the adoption of rooftop solar technology by micro-scale producers in Kerala, a region with distinct socioeconomic and environmental characteristics, to support climate change mitigation and sustainable energy security. DESIGN/METHODOLOGY/APPROACH: A quantitative research approach was adopted, using survey data collected from 370 respondents out of a potential 12,000 micro-scale producers. Statistical analyses, including regression, ANOVA, and correlation, were conducted using SPSS to identify key adoption drivers and barriers. FINDINGS: The study found that increased awareness and perceived benefits, particularly cost savings, significantly enhance adoption rates. However, high initial investment costs and limited rooftop space remain key obstacles to wider implementation. ORIGINALITY/VALUE: This paper contributes to the limited literature on rooftop solar adoption in Kerala's micro-production sector, offering insights and strategies to improve adoption rates. It is helpful to policymakers, energy planners, and sustainability seekers for region-specific approaches to renewable energy deployment..
PURPOSE: Digital entrepreneurship in the green markets served as the research topic to understand market potential, together with the facing of obstacles and financial aspects of sustainable business operations. DESIGN/METHODOLOGY/APPROACH: Survey questionnaires were used for data collection to obtain information from operators who are focused on digital implementation within the green sector. FINDINGS: The findings demonstrate that digital tools can create better business efficiency and sustainable measurement capabilities while expanding markets. The main obstacles faced by businesses are their elevated expenses and restrictive regulations in combination with resource shortages. LIMITATIONS: As the study relies on surveys, the responses may be subject to bias and perception of respondents, and the sample size and composition were limited to only early and mid-stage green enterprises. ORIGINALITY/VALUE: This study with original data offers insights into how digitalisation transforms green entrepreneurship through innovation, which promotes sustainability.
PURPOSE: The study aims to analyse the content of constitutions and governing laws that regulate the work of Supreme Audit Institutions (SAIs) in Arab countries. It will assess their adequacy in supporting the independence of these institutions. DESIGN/METHODOLOGY/APPROACH: The study employs Inductive Content Analysis. The framework was developed based on the content of constitutional and legal texts characterised by hierarchical ratios. In this framework, a ratio of 0.00 indicates a lack of independence, gradually increasing to strong independence at 1.00. Libya, Tunisia, Jordan, and Egypt were chosen for this study, as each country represents a significant model of global SAIs. FINDINGS: The study found that all the countries were in an average position regarding independence, with slight variations among them. Tunisia scored 0.73 (High), followed by Libya and Jordan with a score of 0.59 (Medium). The lowest score was for Egypt with 0.50 (Medium). ORIGINALITY/VALUE: This study is one of the few in the literature on SAIs conducted in Arab countries. Based on its results and in light of the theory of separation of powers, it proposes that these institutions be recognised as a fourth authority within the state, alongside the existing legislative, judicial, and executive authorities. This recognition would allow these agencies to operate with absolute independence.
PURPOSE: This study analyses how green investment, renewable energy capacity and climate policy influence gross domestic product (GDP), employment and CO2 emissions in Brazil, Canada, China and India (2005-2023). DESIGN/METHODOLOGY/APPROACH: A deductive explanatory strategy is utilised. Autoregressive integrated moving average and system generalised method of moments are applied to annual panel data to estimate the short-and long-run effects. FINDINGS: Renewable energy investment increases GDP and the short-run effect is negative. Climate policy is growth friendly but has limited employment effects. ORIGINALITY/VALUE: New empirical evidence on growth and environmental trade-offs that can guide sustainable policy choices. PRACTICAL IMPLICATIONS: Green investment and policy can foster growth despite transitioning difficulties. Governments need to assist in clean energy transitions without hurting employment.
PURPOSE: This study examines the bankruptcy of MCU, a large credit union in West Java, after 30 years of an excellent reputation. It explores how the mismanagement of trust and leadership contributed to institutional collapse from a social entrepreneurship perspective. METHODOLOGY: The research employs content analysis of institutional documents (2022-2023) and qualitative in-depth interviews with key stakeholders conducted in 2024. FINDINGS: The findings reveal that trust, as a form of social capital, was significantly eroded. Strong networks and kinship ties created opportunities for conflicts of interest and abuse of power, ultimately leading to bankruptcy and declining member trust. ORIGINALITY/VALUE OF THE PAPER: This study highlights the paradoxical role of social capital as both an asset and a liability in credit union governance. RESEARCH LIMITATIONS: Future research may expand to other dimensions of social entrepreneurship using different methodologies.
