This study examines how artificial intelligence-powered accounting information system (AIA) contributes to Sustainable Development Goal 16 (SDG 16) and inclusive green growth (IGG), with circular economy practices (CEE) proposed as a mediating mechanism. The hypothetico-deductive technique is employed with a cross-sectional sample of 712 respondents using convenience and snowball sampling methods. The model’s postulated linkages were formulated based on a comprehensive evaluation of the relevant literature and investigations by partial least squares structural equation modeling (PLS-SEM) and fuzzy-set Qualitative Comparative Analysis (fsQCA). The results reveal that AIA significantly and positively impact SDG 16 and IGG by CEE partially mediating. The proposed model highlights the structural links among AIA, CEE, IGG, and SDG 16, offering practical insights for organizations seeking to allocate resources toward transparency, accountability, and sustainable institutional development.
The capabilities of microenterprises can contribute to economic, social, and environmental benefits by fostering sustainable value creation (SVC) as a key driver of rural community development. This study examines the impact of dynamic capabilities on SVC among rural microenterprises in Mexico. A quantitative, non-experimental, correlational–causal research design was applied. Data were collected from 206 rural microenterprises using a Likert-scale survey instrument and analyzed through covariance-based structural equation modeling. The results revealed that the dynamic capabilities of sensing, integrating, and innovating exert a significant influence on SVC, enhancing both competitiveness and the social and environmental performance of micro-enterprises. Furthermore, microenterprises with stronger dynamic capabilities demonstrate greater adaptability to market changes and the ability to develop innovative strategies that reinforce their sustainability. Overall, the findings underscore the importance of fostering dynamic capabilities in rural microenterprises as a critical factor in promoting economic, social, and environmental development.
The growing demand for credible financial and non-financial disclosures has intensified the need to understand their impact on bank performance. However, there is a lack of comprehensive understanding regarding how optional financial disclosures affect bank performance, which presents a key challenge in emerging markets. The objective of this study is to examine how optional financial information reporting influences sustainable strategic financial performance in the Iraqi banking sector. The study used secondary data, and multiple analyses were conducted. While the results revealed a statistically significant positive relationship between optional financial information disclosure and profitability (r = 0.779, P = 0.035), as well as forward-looking expense/revenue reporting and liquidity (r = 0.725, P = 0.060). Capital adequacy emerged as the only performance measure with a statistically significant difference across the banks (χ 2 = 7.200, P = 0.027), reflecting varying regulatory capital management approaches. While banks prioritized public and shareholder information, CSR reporting scored the lowest. The study underscores the strategic value of CSR reporting in specific dimensions and transparency in promoting the financial stability and stakeholder confidence, and provides suggestions for the banking institutions, regulators, and the government. This research contributes to understanding how context-specific CSR reporting practices impact sustainable performance in emerging markets.
Weberian and Taylorist administrative theories can be attributed to organizational requirements that arose with the Industrial Revolution. In Weberian administration, it is believed that the legal-rational bureaucracy is best type organization, which has been characterized by making rules, having things written down, giving orders, setting up ranks, and controlling everything closely. By reviewing literatures, research will seek to establish similarities and differences in change mechanisms from Weberian administration to Neoweberian administration and Taylorism to Neotaylorism. Literature review concluded that although Neoweberian administration and Neotaylorism use different managerial approaches, they are similar deal-ing with efficiency and effectiveness under public service capacity. It should be noted that every approach has its pros and cons. Therefore, they must use these approaches appropriately, taking into consideration aims, culture, and external environment in organization. Different sections shed light on these approaches for today organizational problems.
This study examines the determinants of retirement saving behavior among sports lecturers in Vietnam through an extended Theory of Planned Behavior (TPB) framework. Little research has examined the saving behavior of academic professionals, particularly in specialized fields such as sports education. Our research fills this gap by focusing on sports lecturers, a distinct academic group facing unique financial planning challenges. Through a comprehensive survey of 238 sports lecturers across Vietnamese universities, structural equation modeling is applied to analyze how attitudes toward retirement saving, subjective norms, perceived behavioral control, financial knowledge, and perception of risk influence retirement saving behavior. Results reveal that while saving intention and risk perception are the most significant predictors of actual saving behavior, the relationship is insignificantly proven with perceived behavioral control. Financial knowledge demonstrates substantial indirect effects on saving behavior through both attitude and perceived behavioral control pathways. Risk perception exhibits direct effects on saving behavior but not on saving intention.
