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This paper aims to point to the shift in the temporal orientation, going from reporting on the past to creating insights about the future, which might be suggestive of perennial managerial attempts to push the boundaries of bounded rationality.

In this essay, the authors want to critically engage with the concept of “data-driven management” in the context of digitalization. To do so, they sketch the edges of current discourses around the emerging idea of data-driven management and its relationship with the inner workings of organizations from an accounting perspective. They question the often-times supposed objectivity and increased rationality of the concept and instead introduce the idea of becoming “data-curious” (before being data-driven).

The authors observe that this push also seems to be accompanied by trends of individualized decision-making and prevailing hopes of technology to solve organizational problems. They therefore suggest that it is valuable for current debates to take a moment to give attention, in practice and in research, to the role of temporality, benefits of collective decision-making and changes in professions (of accountants).

The aim of this paper is to spark curiosity and engagement with the phenomenon of data-driven management by outlining a novel set of potential future pathways of research and point towards methods that might help studying the questions arising for a data-curious approach.

This study aims to establish a comprehensive framework for adopting mobile-based artificial intelligence (AI) services in Tanzanian manufacturing small and medium enterprises (SMEs).

The methodology involved conducting a literature review and using the combination of Mobile Services Acceptance Model and Innovation Diffusion Theory (IDT) as a theoretical foundation. This synthesis delves into the current knowledge on technology adoption, organizational behavior and innovation diffusion, creating a solid conceptual basis. Expert review was used for framework validation to ensure the framework's accuracy.

This study shows that the factors influencing the adoption of mobile-based AI services in Tanzanian manufacturing SMEs include perceived usefulness, perceived ease of use, context, personal initiatives and characteristics, trust, infrastructure, cost, mobility, power distance, compatibility, observability and trialability.

The framework provides valuable insights tailored to Tanzanian sociocultural and economic nuances. However, its generalizability is limited due to its specificity to Tanzanian manufacturing SMEs.

The framework outlined in this research provides SME leaders, policymakers and technology implementers with valuable guidance to make informed decisions during the adoption process.

This study introduces a novel lens for understanding technology adoption. This study's focus on the Tanzanian context and its nuanced examination of contributing factors add to its originality and practical significance.

In the era of Industry 4.0, the relevance of webinar tutorials, a form of distance learning, is paramount. These tutorials can catalyze self-regulated learning, critical thinking and communication skills, especially for prospective and in-service teachers pursuing higher education. This paper aims to develop a conceptual framework and report the results of implementing a flipped classroom with whiteboard animation and modules. This innovative approach seeks to enhance students' self-regulation, critical thinking and communication abilities.

This study employs a mixed-methods approach. In the first phase, a hypothetical model and conceptual framework for the Flipped Classroom with Whiteboard Animation and Modules were developed to enhance self-regulation, critical thinking and communication skills. The resulting conceptual framework was then implemented through a quasi-experiment using a non-equivalent control group design involving 83 elementary school teachers enrolled in the Elementary School Science Education course (PDGK4202), divided into three treatment groups. Qualitative data were collected through observations of the learning process, documentation of student worksheet completion and interviews with students. Questionnaires and tests were used as instruments for quantitative data collection. Qualitative data were analyzed using descriptive methods, while quantitative data were evaluated using MANCOVA.

The findings demonstrate significant improvements in students' self-regulation, critical thinking skills and communication abilities after implementing the Flipped Classroom with Whiteboard Animation and Modules.

Some limitations in this study need to be recognized. These limitations include the specific sample type of elementary school teachers who went back to college to take science learning courses in elementary school. Teachers have various diversity that may affect the dependent variable, such as age, educational background, facilities, internet signal stability at their learning location and teaching experience. This study was conducted in a specific context (using the flipped classroom model at UT), so the results may need to be more generalizable to other educational contexts with different facilities, systems and policies. In addition, the measurement of self-regulation and communication skills, particularly with questionnaires, relies on self-report, which can be biased due to socially desirable responses or inaccurate self-assessment. Although the MANCOVA test showed significant results, it is possible that other variables not controlled for in this study (e.g. intrinsic motivation, social support from family or colleagues) also affected the independent variables.

This study emphasizes the importance of adapting webinar tutorials for Industry 4.0 and enhancing self-regulated learning, critical thinking and communication skills, particularly for working students and teachers. It offers a practical framework for educators and suggests ways to improve online learning materials. The implementation results show significant skill enhancement. These findings have practical implications for educators, institutions and instructional designers, guiding the development of effective distance learning strategies and curriculum improvements in the digital age.

The social implications of this study are noteworthy. In the context of Industry 4.0, adapting webinar tutorials to promote self-regulated learning, critical thinking and communication skills is essential not only for the educational sector but also for the broader society. It equips prospective and in-service teachers, who are pivotal in shaping future generations, with the necessary skills to navigate a rapidly changing digital landscape. Furthermore, enhancing self-regulation and critical thinking abilities among employed students contributes to a more informed and adaptable workforce, fostering societal resilience in the face of technological advancements.

The uniqueness of this study stems from the creative modification of a webinar tutorial, which specifically targets the urgent requirement for enhancing abilities among teachers and university students. The conceptual framework serves as a valuable tool for educators, and the findings of this study confirm its effectiveness in enhancing self-regulation, critical thinking abilities and communication proficiency. Furthermore, the recommendations offered also furnish practical insights to improve this model.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

This systematic literature review paper critically examines the effectiveness of screencast feedback compared with text feedback in promoting student learning outcomes in online higher education. This paper aims to contribute to the ongoing discussion surrounding feedback modalities and their impact on online learning environments.

This paper adopts a systematic review approach to synthesise and analyse existing studies investigating the use of screencast feedback in online higher education settings. A comprehensive search and selection process was employed to identify relevant literature. The selected studies were then analysed for their methodologies, findings and implications. This paper seeks to provide an overview of the current state of research, highlighting the benefits, challenges and potential impacts of screencast feedback on student learning outcomes.

The findings of this paper suggest that while there is a positive perception of screencast feedback among students and instructors, drawing definitive conclusions about its superiority over text feedback remains at the very beginning. Students generally appreciate the personalised, supportive and engaging nature of screencast feedback, particularly within the online learning context. However, challenges such as technical barriers and potential workload implications for instructors are also noted. Further empirical research is needed to comprehensively evaluate the comparative efficacy of screencast feedback, considering factors like online engagement, digital literacy and the impact on diverse student populations.

This review underscores the acute necessity for expansive and meticulously designed studies that can provide conclusive insights into the authentic potential of screencast feedback and its resonance within the unique landscape of online learning. Through rigorous inquiry, educators can discern the optimal strategies for harnessing the advantages of screencast feedback to enhance student learning outcomes, aligning harmoniously with the dynamics of virtual classrooms.

Screencast feedback emerges as a promising avenue to foster meaningful connections between instructors and learners. The review highlights that screencast feedback engenders a more dialogic interaction between lecturers and students, resulting in personalised, supportive and engaging feedback experiences.

The systematic review conducted underscores the positive reception of screencast feedback from both students and lecturers in this context. The findings are consistent with the principles of social constructivist theory, suggesting that the interactive and personalised nature of screencast feedback facilitates a richer educational experience for students, even within the confines of virtual classrooms (Vygotsky, 1978).

This innovative blend of methodologies contributes new insights that can inform educational practices and pedagogical strategies in online learning environments.

The purpose of this article is to discuss the “learning nation” concept and examine the characteristics and implications of using the “learning” premodifier in this nation-building program.

This article reviews how the “learning” aspect is inter-related to a series of national information and communication technology masterplans and includes a comparative analysis of the related premodifier “smart” as Singapore sets forth its ambition to become a “smart nation” as part of the digitalization megatrend. A print media indicator and Google Trends form part of the methodology to ascertain the rise of digital technology over a certain period. The former technique involves identifying relevant bibliographic databases and analyzing the volume of publications. The latter technique is a real time index of the volume of queries that users input into Google.

It is suggested that using the term “learning nation” previously and more recently “smart nation” is a consequence of the rise of the digitalization megatrend. The “smart-ness” involves learning about digital technologies, developing digital competencies and harnessing the benefits of these digital capabilities. From a public policy perspective, the article showcases how a city-state can transform itself through technology by riding on megatrends. Also, there is a need to be selective in developing specific areas for the application of digital technologies.

This article contributes to a better understanding on the frequent usage of the word “learning” as a premodifier and Singapore’s nation-building journey through human capital development and digitalization.

This current review examines the scientific literature report on non-timber forest products (NTFPs) commercialisation and forest conservation in different jurisdictions.

A systematic review using Scopus-indexed articles on NTFP commercialisation and forest conservation was done using the PRISMA framework.

The review categorised the factors influencing the commercialisation of NTFPs and forest conservation into five broad factors and sub-factors: socioeconomic, market-based, ecosystem, cultural and institutional factors. The scholarly publications on NTFP commercialisation and forest conservation have been undulating, with two years recording no publication on the subject matter under review. Besides, China and India in Asia are leading in the number of publications on NTFPs’ commercialisation. The review revealed ambivalence and symbiotic relationship among the factors influencing the commercialisation of NTFPs and forest conservation. Specifically, tenure arrangement, strict regulations to forest entry, market information asymmetry, bureaucracy in certification acquisition, seasonality and distance were identified as barriers to NTFPs’ commercialisation. While market demands for NTFPs increased, NTFPs’ prices and unsustainable harvesting activities were threats to forest conservation. Policymakers should focus on safeguarding customary property rights and indigenous knowledge in forest conservation, designing workable capacity-building schemes for NTFP entrepreneurs and reducing the cost and processes in certification acquisition.

There are reviews on NTFPs’ commercialisation and livelihoods, but a synergy between NTFPs’ commercialisation and forest conservation for forest policy direction is yet to be done in the literature. Also, while earlier studies systematically reviewed literature on NTFPs’ commercialisation, they did not relate the studies to forest conservation.

This paper focuses on a project to work on the digital library of Arab children's culture for sustainable development (DLACSD).

This project claims to link the past, present, and future by creating a platform that can grow to include not only works by adults but by children who inspire adults with their imagination and the joys they bring to the world.

This project addresses in phases the different aspects of the problem of the lack of material for Egyptian/Arab children at different stages in Arabic on the internet (with copyright law in mind). It is time to fill this gap by having a rich repository of stories, plays, games and songs for children in Arabic in a digital library to enrich the life of the child and to inform the world that much that is worthwhile is available in Arabic for parents, teachers, and children to enjoy.

Through reading samples of the works by Abdel-Tawab Youssef (1928–2015) by using the Dublin Core Elements, it will be informative to see how his writings address the United Nations Goals of Sustainable Development way before these Goals were discussed.

Writers for children, librarians, teachers, psychologists, literary critics, illustrators, and parents need a platform that makes material available to promote children’s culture in the Arab world and to introduce the world to what is of value for children in Arabic.

Currently, communication brings the world together and although the social media and the new technology have introduced problems that are serious, to say the least, collaborators on all levels must play an active role in redressing the social wrongs, especially those affecting children.

This ongoing project by members of a team who believe in interdisciplinarity and multidisciplinarity has taken the first step to create and develop (DLACSD).

The objective of this research is to determine the influence of solvency and liquidity on the profitability [return on assets (ROA)] of Tunisian banks from Q2-2020 to Q3-2022 by considering asset quality as a moderating variable.

This study uses data on liquidity, solvency, ROA and asset quality for 12 banks. It also considers bank size, gross domestic product (GDP) growth and inflation as control variables. The methodology is based on panel data with generalized least squares (GLS) estimation to assess the moderate influence of the asset quality on solvency, liquidity and ROA. Also, the generalized method of moments (GMM) estimation is used as a robustness test.

The results of the GLS model estimation indicated a negatively significant moderating correlation between the liquidity and the solvency. The data from the GMM model indicate that the liquidity variable predicted by the liquidity has a positively significant influence on a bank's ROA as well as for the solvency variable, which is predicted by the capital capacity. Therefore, we conclude that these two variables had a positively significant impact on the ROA.

The studies have many implications for banks and their management in addition to the industry regulators. The results of this study will enable political decision-makers to determine the banks' profits based on their liquidity and solvency.

This analysis provides financial explanations and recommendations for stakeholders in Tunisian banks. Furthermore, these banks must also be able to maintain their liquidity and solvency to ensure their profits in times of COVID-19.

This paper examines the impact of Central Bank Digital Currencies (CBDCs), regulated stablecoins and tokenized traditional assets on the cryptocurrency market, following the guidelines set by the Basel Committee. This study aims to analyze the implications for secure storage, cross-border transfers and necessary investments.

The paper uses a policy analysis approach to assess the potential effects of the Basel Committee’s regulations on CBDCs, regulated stablecoins and tokenized traditional assets. It explores their impact on the cryptoasset market, strategies of central and commercial banks, payment systems and risk management.

The adoption of CBDCs, regulated stablecoins and tokenized traditional assets is expected to grow rapidly in the coming years. It raises concerns about secure storage, cross-border transfers and required investments. Central banks are likely to introduce CBDCs and authorize stablecoin issuance, aiming for efficient monetary policies and risk management. Basel III regulations may lead to asset tokenization by banks, reducing asset size and increasing fee-based income.

This paper provides insights into the potential impact of the Basel Committee's regulations on CBDCs, regulated stablecoins and tokenized traditional assets. It contributes to the understanding of the evolving cryptoasset market and the strategies of central and commercial banks in adopting these technologies. The findings offer valuable information for policymakers, regulators and market participants in navigating the changing landscape of digital assets.