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1 – 10 of 102Miltiadis D. Lytras, Afnan Alkhaldi and Sawsan Malik
In this chapter, we present an introductory and definitive discussion of transformative leadership as a holistic and bold approach for the next generation of higher education. We…
Abstract
In this chapter, we present an introductory and definitive discussion of transformative leadership as a holistic and bold approach for the next generation of higher education. We integrate this concept with the idea of sustainable innovation. The chapter is divided into four sections, each addressing essential aspects of transformative leadership in higher education. In Section 1, we introduce a high-level integrated approach to transformative leadership in higher education institutions. We define and discuss the diverse pillars that form the foundation of this leadership style. In Section 2, we propose a contextual framework for transformative leadership as a value space. This framework provides guidelines and principles for crafting a transformative leadership strategy, and we offer indicative actions and initiatives for its deployment in higher education. To support the documentation of the transformative leadership strategy, Section 3 outlines simple designs for tools and instruments, including the transformative leadership scorecard and the systematic overview of the portfolio of transformative educational programs. We also emphasize the significance of social impact, research, innovation, and sustainability aspects within the strategy. In Section 4, we summarize the key takeaways from this chapter. Our contribution is manifold, as this chapter can serve as a valuable reference for administrators seeking to design and execute transformative leadership in universities and colleges. Additionally, it offers guiding principles for researchers interested in making further contributions in this domain.
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Shakhlo T. Ergasheva, Elvira A. Khalikova, Rano A. Mannapova and Rasul O. Kholbekov
The scientific and professional accounting and auditing community has been widely discussing the transformation of the information environment for presenting the results of…
Abstract
The scientific and professional accounting and auditing community has been widely discussing the transformation of the information environment for presenting the results of business conduct by commercial entities in the field of sustainable development in three vectors: environmental impact assessment, impact assessment for compliance with human rights and solving socially important tasks, and assessment of corporate governance efficiency. Cash flows are an important object of financial accounting in companies. Cash flows combine indicators used to make key decisions and reflect the effectiveness of compliance with corporate policies and implementation of sustainable development programs. Today's external environment is predetermined by the need to make financial decisions in real time. Thus, it is necessary to understand what cash flow the company has and what type of activity will generate cash flows in the future. Therefore, companies need to be guided by national and international accounting and financial reporting standards in terms of analytical disclosure of cash flow information in the sustainable development context. The presented research considers the conceptual apparatus, historical aspects of the accounting category “cash flows,” and contemporary approaches to forming cash flow reporting in accordance with certain provisions of international standards. The authors provide recommendations on developing cash flow accounting and reporting in the context of new requirements of international standards. The presented research discloses practice-oriented recommendations on forming the company's cash flow statements, as well as methodological aspects of analyzing financial statements on cash flows as an additional information environment for making decisions on the main and additional financing of various business areas.
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This study developed a new analytical model to quantify the influence of business intelligence (BI) adoption on bank performance. An in-depth review of academic literature…
Abstract
Purpose
This study developed a new analytical model to quantify the influence of business intelligence (BI) adoption on bank performance. An in-depth review of academic literature revealed a significant research gap exists in investigating BI's performance impacts, especially in the under-studied Indian banking context. Additionally, customer relationship management (CRM) was incorporated as a moderating variable given banks' large customer databases.
Methodology
A survey was administered to 413 employees across leading Indian banks to collect empirical data for evaluating the conceptual model. Relationships between variables were analysed using partial least squares structural equation modelling (PLS-SEM). This technique is well-suited for theory building with smaller sample sizes and non-normal data.
Findings
Statistical analysis supported the hypothesised positive effect of BI adoption on bank performance dimensions including growth, internal processes, customer satisfaction, and finances. Furthermore, while CRM did not significantly moderate this relationship, its inclusion represents an incremental contribution to the limited academic literature on BI in Indian banking.
Implications
The model provides a quantitative basis for strategies leveraging BI's performance benefits across the variables studied. Moreover, the literature review revealed an important knowledge gap and established a testable framework advancing BI theory in the Indian banking context. Significant future research potential exists through model replication, expansion, and empirical verification.
Originality
This research thoroughly reviewed existing academic literature to develop a novel testable model absent in prior studies. It provides a robust conceptual foundation and rationale for ongoing scholarly investigation of BI's deployment and organisational impacts.
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Export product concentration is common in developing nations, where raw materials and semi-manufactured commodities face rigid demand in international markets. This leads to the…
Abstract
Export product concentration is common in developing nations, where raw materials and semi-manufactured commodities face rigid demand in international markets. This leads to the monopolisation of exports, particularly when targeting the developed world. Association of Southeast Asian Nations (ASEAN) and South Asian Association for Regional Cooperation (SAARC) nations have prioritised diversification to boost exports and per capita income, globalising their economies. The normalised Hirschman index is employed to analyse the determinants influencing the diversification of exports in ASEAN and SAARC countries from 2018 to 2021. Except for the fuel intensity variable, the results show that structural transformation, competitive advantages, industrial sector expansion, institutional capability, local investment development, financial stability and overall economic performance positively promote export diversification intensity. The key result is that institutional strength helps nations rapidly diversify their exports, highlighting the importance of structural transformation in boosting exports and globalising economies.
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Sereen M. Kazim, Shadell A. AlGhamdi, Miltiadis D. Lytras and Basim S. Alsaywid
This chapter examines how innovation and research are essential to the advancement of science, the economy, and society. We examine the current status of scientific research in…
Abstract
This chapter examines how innovation and research are essential to the advancement of science, the economy, and society. We examine the current status of scientific research in Saudi Arabia, highlighting issues like financial limitations and a lack of skilled researchers. We emphasize how important it is to develop the next generation of scientists in order to transform existing practices and improve the state of scientific research in the country.
Proficiency in research and innovation is crucial for expanding the frontiers of knowledge, empowering scientists to tackle intricate problems, and advancing scientific rigor. These abilities also support the use of evidence in decision-making, enabling researchers to provide empirical data that inform practices and policies in a variety of industries. Sustained growth requires the formation of future leaders, who promote knowledge exchange and multidisciplinary collaboration.
Despite Saudi Arabia’s significant spending on science, problems still exist. Addressing governance deficiencies is demonstrated by the establishment of the Research, Development, and Innovation Authority in 2021. The nation has grown in the world’s scientific rankings, drawing eminent specialists and fostering cross-border cooperation. Still, there is room for improvement, especially when it comes to fostering a culture of research, improving financing sources, and encouraging international collaboration. It is imperative that these problems are resolved in order to avoid stagnation, guarantee ongoing innovation, and take advantage of chances for society’s progress.
The chapter ends with a call to action that highlights how quickly improvements must be made. Failing to do so runs the risk of stifling the advancement of science, preventing the creation of new technologies, and prolonging complicated issues. To lower risks, seize opportunities, and ensure that research and innovation continue to advance for the good of society, immediate action is necessary.
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The trading expenses encountered domestically and across borders have a detrimental influence on global trade. Higher trade costs hamper trade and limit the benefits of trade…
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The trading expenses encountered domestically and across borders have a detrimental influence on global trade. Higher trade costs hamper trade and limit the benefits of trade liberalisation. The current research applies Novy's micro-founded trade cost measure (2013) to estimate global trade costs connected with Afghanistan, along with the factors that influence trade costs. Based on the investigation, trade in agriculture costs is significantly higher compared to the non-agricultural. As a consequence, focusing on agricultural trade facilitation would be advantageous.
Furthermore, enhancing and expediting trade facilities in trading areas are top priorities for government intervention to reduce trade costs. Focusing on free trade agreements and better shipment communication with trade partners increases transportation routes efficiently, cutting time and other expenses. The study proposes that the World Trade Organization's trade facilitation agreement be effectively implemented, administrative burdens at entry points minimised, non-tariff barriers (NTBs) be simplified and harmonised and soft infrastructures be established utilising current technologies.
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S. Allen Hartt, Jonathan Nash and Catherine Plante
Local governments use taxes on future increases in property values to pay for current economic development through tax incremental financing (TIF). TIF is a powerful tax tool used…
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Local governments use taxes on future increases in property values to pay for current economic development through tax incremental financing (TIF). TIF is a powerful tax tool used to spur improvements to a designated area. Proponents of TIF argue that it allows local governments to make investments without affecting previously established government and school district programs. Detractors argue that because the TIF designation denies existing overlapping districts (e.g., schools) the benefits of increases in property values, TIF can have a negative impact on a community. Empirical evidence on the economic and fiscal effects of TIF is mixed. This paper describes the potential costs and benefits associated with the use of TIF and then summarizes prior research on outcomes associated with this widely used property tax program.
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Sandra Baroudi and Miltiadis D. Lytras
This chapter highlights the key areas for the leadership and innovation research agenda in 2035. This agenda will direct researchers’ focus to the core transversal skills that…
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This chapter highlights the key areas for the leadership and innovation research agenda in 2035. This agenda will direct researchers’ focus to the core transversal skills that individuals must have amidst the shift toward a greener and digitalized economy. Such skills include leadership, management, creativity, communication, and adaptability. The role of macro governmental policies and micro organizational policies is of great significance to ensure the implementation (if any) of these changes and of core to the research agenda. This chapter will also guide researchers to the challenges at the higher education level that need to be addressed to ensure the balance between the skills and knowledge acquired by workers through education and the needs of businesses in order to increase productivity and innovation.
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