Even though generative artificial intelligence (GenAI) is increasingly impacting accounting practice, evidence on its impact on accounting professional judgment, decision making and financial reporting quality is sparse and unevenly distributed. The study uses a quantitative cross sectional survey design with archival information at the firm level to understand the effects of human-AI collaboration using GenAI on these fundamental professional outcomes. In the context of Human–AI Teaming Theory, Cognitive Load Theory, and Task–Technology Fit, we test four hypotheses on a sample of 277 professional accountants and 1,896 firm-month observations from 79 small and mid-sized firms using ordinary least squares regression, moderated regression and structural equation modelling. Findings show that using GenAI can significantly impact financial reporting quality, with a 12% increase in granularity of the general ledger (β = 0.912, “p” <.01) and a 7.5-day decrease in close time for monthly financial reports (β = −7.52, “p” <.001). However, the relationship between the quality of professional judgement and GenAI use is negatively moderated by automation bias (β = −0.34, “p” < .01), meaning that the higher the automation bias, the lower the professional scepticism. In addition, the positive correlation between augmentation-oriented collaboration and decision-making quality (β = 0.41, < .001) and the lack of correlation between the substitution-oriented collaboration and decision-making quality (β = 0.07, “p” = .484). The main findings are substantiated with robustness checks based on propensity score matching and instrumental variable estimation. The results indicate that the use of GenAI in accounting depends on the way humans and AI work together and on the human practice of professional scepticism. Accounting implications are considered, along with education and regulatory implications.
Digital marketing has become an essential procedure that organizations now adopt to create, maintain, and expand customer relations on the social media, mobile apps, websites and artificial intelligence touchpoints. The effect of digital marketing on fostering customer interaction is analyzed in the current paper that was based on the secondary qualitative review of literature published within the past 2021-2026 with the majority of the sources being peer reviewed. Digital activities were detected as a systematized search and thematic synthesis plan that assisted to generate common descriptions of the impacts of digital activities on cognitive, emotional, and behavioral involvement. The review finds that a digital marketing will be most effective when it presents practical, relevant content; interacts and personalizes it; responds and communicates via platforms using related tools. Social media and mobile channels are used by participation and co-creation, and when the performance and expectations of customers in trust and privacy remain unaddressed without being violated, artificial intelligence can increase the relevance and responsiveness of services. The findings also indicate that engagement is not systematically organized: a robust digital presence does not necessarily translate into long-term relationships, and the performance of engagement outcomes are possibly not consistent regardless of platform, content type, customer attributes, and perceived authenticity. The paper concludes that relationship measures of participation, retention, advocacy, and co-creation, rather than reach or impressions, must be taken into account by companies in digital marketing. Customer-value orientation is therefore essential in digital activity in long term involvement.
Youth-development frameworks in educational institutions assume that programme designers’ developmental architecture corresponds closely with the meanings students construct. This case study examines that assumption in a Pakistani higher-secondary institution (Grades XI–XII) that implemented an intervention informed by Positive Youth Development (PYD) and capability-oriented principles. Academic, counselling, co-curricular, sporting, and expressive provision was reorganized around the PYD Six Cs: competence, confidence, connection, character, caring, and contribution. Accounts were elicited from 45 selected students using a Word Association Test (WAT) and Sentence Completion Test (SCT). Response material was examined through reflexive thematic analysis informed by PYD while remaining responsive to participants’ language. Because the response corpus and frequency information were unavailable, findings are presented as interpretations of material that could be verified or reconstructed, rather than as prevalence estimates. Four thematic patterns emerged: future aspiration and purposeful direction, recognition and encouragement, family connectedness and emotional security, and character and citizenship. Their correspondence with the Six Cs was partial. Connection and character showed the clearest alignment; confidence appeared indirectly, while contribution surfaced as an adjacent thread within character-related language. Competence and caring were not identifiable in the material. Viewed through the Capability Approach, the findings distinguish between developmental orientations students can articulate and exercisable social agency, which may depend on institutional opportunity structures. The study does not establish causal developmental change but highlights gaps between institutional developmental architecture and students’ expressed developmental meanings.
Background: Fast growing academic culture indicates that leadership is very important in enhancing the outcomes of the organizations as well as the performance of faculty members along with their experiences at work and under knowledge-based leadership. Objective: This study explores the impact of knowledge- focused leadership (KFL) on employee satisfaction and innovative behaviour (IB) among faculty members of Higher education institutions, Karachi Pakistan. This study also determine the mediating role of Knowledge Oriented Culture (KOC) Methods: Public and private higher educational institutes were surveyed, and 365 faculty members were selected in a quantitative cross-sectional study. Standardized and validated instruments were used to measure all the variables. SPSS (version 27) and Process Macro were used to analyse the data to test reliability, multiple linear regression analysis and mediation analysis respectively. Results: Good reliability within the range of Cronbach’s Alpha 0.803, 0.817, 0.772 and 0.773 for KFL, KOC, ES and IB respectively are found. The results of regression analysis verified that KFL has positive effect on KOC. Additionally, it was found that both independent variable and mediator collectively improve Innovative behaviour (IB) and employee performance (ES). Leadership with knowledge on satisfaction (β = 0.061, BootLLCI = 0.034, BootULCI = 0.093) and innovation (β = 0.062, BootLLCI = 0.035, BootULCI = 0.091) are channelled by KOC, according to mediation analysis. Conclusion: The findings of this study highlights that how important is to promote leadership which emphasize on sharing knowledge and standardize the culture of knowledge with the leadership that considers the sharing information which eventually improves employee’s experiences in terms of satisfaction and their innovative behaviour as well. The outcomes in this study are specifically related to academia in Pakistan, where senior leadership can improve the experience of their staff and eventually performance of institute or organization. With the addition of knowledge orientation as a base in academic leadership, the top management, can emphasize on such policies & practices which helps creating environment which encourage sustainability and innovation by culture development and leadership involvement through knowledge.
The study analyzed the link between education quality, human capital development, and economic growth for 30 emerging countries between 2005 and 2024. Secondary data were collected using the quantitative longitudinal panel-data approach from international education, economic, and development databases including indicators of learning outcomes, school enrollment, the human capital indices as well as the GDP growth. Two-step system Generalized Method of Moments (GMM) estimator was used to estimate the final econometric model; also estimated random-effects models and fixed-effects models to compare and test for robustness; and tested for suitability of the final econometric model by running a Hausman test, a panel unit-root test, a Hansen test of overidentifying restrictions and an Arellano-Bond test of serial correlation. The results of the system GMM showed that all three variables (lagged GDP growth, learning outcomes, and human capital index) are positively and significantly related to the current level of economic growth and that the impact of learning outcomes on economic growth is more important than the impact of schooling enrolment alone. In addition to the steady progress in school attendance, the findings suggest that building learning outcome-oriented education reforms is relevant for countries' human-capital and growth policies.
