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This paper's purpose is to explore the current interest and knowledge that UK consumers hold around agroforestry. Despite the many reported benefits of agroforestry systems, uptake in the UK, as well as other temperate nations, has been low. As the consumer has a role to play in the transition of agriculture to methods that are more environmentally friendly it is vital to have an understanding of their perceptions. Yet to date no work has looked at agroforestry from the perspective of the UK consumer.

An online survey was conducted using a convenience sample accessed by floating a link through social media and messaging apps. The survey was also shared to the members of a private Facebook group associated with an organic vegetable box service. A mix of multiple choice and open text boxes were used. The survey received 139 responses.

Non-parametric tests indicate that this sample of UK consumers would be mostly likely to buy, and willing to pay more for, agroforestry produce; and the sample showed a split group regarding familiarity. Inductive thematic analysis of the qualitative data highlighted some important barriers to the purchase as well as capturing a snapshot of this sample's perceptions.

This paper presents, to the authors knowledge, the first set of data regarding a sample of UK consumers' perspective of agroforestry produce. The findings could bolster producers' confidence in adopting agroforestry practices, but also highlight the need for policymakers to bolster consumer support through parallel means.

Green innovation in supply chains is crucial for socioeconomic development and stability. Factors that influence collaborative green innovation in the supply chain are complex and diverse. Exploring the main influencing factors and their mechanisms is essential for promoting collaborative green innovation in supply chains. Therefore, this study analyzes how upstream and downstream enterprises in the supply chain collaborate to develop green technological innovations, thereby providing a theoretical basis for improving the overall efficiency of the supply chain and advancing green innovation technology.

Based on evolutionary game theory, this study divides operational scenarios into pure market and government-regulated operations, thereby constructing collaborative green innovation relationships in different scenarios. Through evolutionary analysis of various entities in different operational scenarios, combined with numerical simulation analysis, we compared the evolutionary stability of collaborative green innovation behavior in supply chains with and without government regulation.

Under pure market mechanisms, the higher the green innovation capability, the stronger the willingness of various entities to collaborate in green innovation. However, under government regulation, a decrease in green innovation capability increases the willingness to collaborate with various entities. Environmental tax rates and green subsidy levels promote collaborative innovation in the short term but inhibit collaborative innovation in the long term, indicating that policy orientation has a short-term impact. Additionally, the greater the penalty for collaborative innovation breaches, the stronger the intention to engage in collaborative green innovation in the supply chain.

We introduce the factors influencing green innovation capability and social benefits in the study of the innovation behavior of upstream and downstream enterprises, expanding the research field of collaborative innovation in the supply chain. By comparing the collaborative innovation behavior of various entities in the supply chain under a pure market scenario and government regulations, this study provides a new perspective for analyzing the impact of corresponding government policies on the green innovation capability of upstream and downstream enterprises, enriching theoretical research on green innovation in the supply chain to some extent.

This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.

The study uses a quantitative approach based on a questionnaire survey of 186 respondents. The study population includes respondents who are board members, senior executives, internal auditors and information technology (IT) assistants in various Iraqi organizations from different sectors. Structural equation modeling has been used to estimate the results.

The findings exhibit that most auditors in Iraq use basic IT software. However, among several specialized and advanced IT audit software packages, only generalized audit software is used by about 20%. The results also indicate that social factors significantly and positively impact auditors’ and practitioners’ perceptions of ITIA use. Moreover, the results reveal that companies and auditors who use or audit complex accounting systems perceive higher benefits and intent to adopt ITIA. However, the results report that organizational support, professional support, competency and IT education have an insignificant effect on ITIA adoption.

The originality of the present research lies in several aspects. First, the research study focuses specifically on Iraq, which is an emerging and less developed country influenced by social and economic. This research context provides a unique perspective and contributes to the understanding of ITIA adoption in less developed countries. The study investigates how external factors, including social and external pressure and the support of government professional bodies, affect the adoption of ITIA. Further, it assesses the influence of firms’ specific factors such as management support, level of competency and complexity of accounting information systems. Second, the study uses a quantitative approach with a questionnaire survey from various Iraqi organizations and sectors. The specific sample composition adds originality by capturing insights from different levels of organizational hierarchy and diverse professional backgrounds. Third, the findings shed light on the current IT usage in auditing practices in Iraq, highlighting that most auditors use basic IT software and the limited adoption of specialized IT audit software packages. Finally, the study’s originality is also reflected in its contribution to expanding knowledge on the perceived benefits and challenges associated with ITIA adoption in less developed countries. By emphasizing the need for broader awareness of emerging technology-enabled auditing software and considering the unique characteristics of less developed countries, the research provides valuable insights and implications for practitioners, policymakers and researchers.

While digital transformation holds immense promise, organizations often fail to realize its benefits. This study aims to address how policies for digital transformation benefits realization are translated into practice.

The authors apply a qualitative, comparative case study of two large, public-sector health care organizations in Sweden. Through document and interview data, the authors analyze the process of translation.

The study finds that practice variation is primarily caused by two types of decoupling: policy-practice and means-ends. Contrary to previous studies, coercion in policy compliance is not found to decrease practice variation.

The limitations primarily stem from the empirical selection of two large public health-care organizations in Sweden, affecting the study’s generalizability. Reducing practice variation is more effectively achieved through goal alignment than coercion, leading to implications for the design of governance and control.

Policymakers should, instead of focusing on control-related compliance, work to align organizational objectives and policies to decrease practice variation for successful benefits realization.

The study contributes to better benefits realization of digital transformation initiatives in health care. As such, the authors contribute to a better functioning and more transformative health care in times of increased demand and decreased supply of health-care services.

The study challenges conventional wisdom by identifying that coercion is less effective than goal alignment in reducing practice variation, thereby enhancing the understanding of policy implementation dynamics in health-care settings.

Internationalisation and academic mobility have long been integral parts, although serving different purposes in the higher education industry. Internationalisation has played a crucial role in facilitating academic exchange, knowledge sharing, research partnerships and collaborative innovation. However, the rise of neoliberalism has introduced the market forces of global capitalism that have significantly impacted higher education worldwide – invading the sector with neoliberal market values. This chapter aims to explore the impact of neoliberalism on the internationalisation of higher education in Africa, with a specific focus on trends in international student mobility. The chapter argues that the influence of neoliberalism on international mobility extends beyond market dynamics, encompassing discussions on hegemony within international knowledge systems, where African countries and institutions often find themselves marginalised. The study relies on published materials and publicly available statistical data from both governmental and non-governmental organisations. By examining the interplay between neoliberalism and the process of internationalisation in higher education, this chapter sheds light on the intricate and multifaceted aspects of both concepts, as well as their practical implications for international student mobility. Moreover, the chapter reflects on the implications of neoliberal entanglements for the prospects of internationalisation in African higher education.

This paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.

A 1 × 2 experiment was conducted, involving a sample of 72 professional accountants enrolled in MPA, MBA and DBA programs at two prominent Egyptian universities. Simple linear regression was used to analyze the data.

The results reveal positive relationships between the implementation of S-ERPs and economic, environmental and social sustainability performance.

Considering the research methodology used, which relies on a laboratory experiment design; nevertheless, empirical data derived from a quasi-experiment conducted in a real-world context would offer valuable insights into the existing literature.

For manufacturing sector managers, the results offer value as organizations can benefit from S-ERP adoption in the internal and external integration of sustainability functions. The findings also provide decision-makers in the manufacturing context, particularly in emerging countries, with tangible reasons to consider S-ERP adoption for holistic sustainability benefits including waste management, resource consumption reduction and management of sustainable supply chain complexities. Further, the findings provide valuable insights for ERP vendors on how they can develop their ERP packages to align with software sustainability criteria.

This study is among the few that experimentally investigates the influence of S-ERPs implementation on sustainability performance within the manufacturing sector, especially in an emerging context such as Egypt. This unique contribution provides valuable insights into the complex connection between technology adoption and sustainability outcomes.

In the evolving landscape of global remittances, this study systematically explores cryptocurrency's transformative impact on remittance services through a comprehensive literature review and bibliometric analysis.

Through meticulous PRISMA-guided analysis, the research identifies cryptocurrency technology as a pivotal force in enhancing remittance efficiency, reducing costs and broadening access contributing significantly to financial inclusion.

Findings revealed that cryptocurrency technology could significantly enhance remittance services, offering improved efficiency, reduced costs and increased accessibility. This suggests a transformative potential for financial inclusion, presenting a compelling case for broader adoption and regulatory support to leverage these benefits effectively.

By integrating recent research, this work underlines the urgent need for broader adoption and regulatory support to leverage these benefits effectively. It offers novel insights for institutions and policymakers, highlighting the potential for technology adoption in remittances to enhance financial inclusivity.

More cryptocurrency studies are needed to concentrate on remittance markets. Thus, this investigation constitutes a unique addition to the field. Additional investigation in this domain presents significant possibilities for future exploration and progress.

Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work.

The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques.

The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption.

The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.

This study aims to examine the challenges for green retrofitting implementation in existing residential buildings to lower the running cost and achieve a better energy-efficient system.

This study adopted a qualitative approach by interviewing conveniently selected 16 construction professionals, made up of architects, quantity surveyors and engineers. Data received were analysed using the content analysis method.

The findings revealed that the main barriers to incorporating green retrofitting in the existing residential buildings as the nature of the existing structures, limited knowledge, not being a priority and high costs involved in the process. Moreover, other factors influencing property developers’ decision to apply energy-efficient principles in a residential home include cost (initial capital and maintenance), level of knowledge, nature of the climate in the area, local legislation, more independence and increasing the property’s market value and environmental aspect.

This study is limited to South Africa; thus, the literature available was limited.

People’s perceptions, either wrong or correct, affect their ability to make an informed decision to adopt green retrofitting principles, thereby denying them the opportunity to reap the associated benefits. Therefore, there is an urgent need for the construction industry stakeholders and government to increase educational opportunities for property owners on the importance of green retrofitting.

This study provides the occupants with the possible barriers and problem areas with implementing these principles. They will thus make an informed decision when implementing sustainable design methods.