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The purpose of this paper is to present the educational computer emergency response team (EduCERT) framework, an integrated response mechanism to bolster national cybersecurity through collaborative efforts in the higher education sector. The EduCERT framework addresses this gap by enhancing cyber security and mitigating cybercrime through collaborative incident management, knowledge sharing and university awareness campaigns.

The authors propose an EduCERT framework following the design science methodology. The framework is developed based on literature and input from focus group experts. Moreover, it is grounded in the principles of the technology-organization-environment framework, organizational learning and diffusion of innovations theory.

The EduCERT has eight components: infrastructure, governance, knowledge development, awareness, incident management, evaluation and continuous improvement. The framework reinforces national cybersecurity through cooperation between universities and the National Computer Emergency Response Team. The framework has been implemented in Jordan to generate a cybersecurity foundation for higher education. Evaluating the EduCERT framework’s influence on national cybersecurity highlights the importance of adopting comprehensive cyber-security policies and controls. The framework application shows its relevance, effectiveness, adaptability and alignment with best practices.

Despite the impact of applying the framework in the Jordanian context, it is essential to acknowledge that the proposed EduCERT framework’s practical implementation may encounter challenges specific to diverse international educational environment sectors. However, framework customization for global applicability could address varied educational institutions in other countries.

Furthermore, the proposed EduCERT framework is designed with universal applicability that extends beyond the specific country’s context. The principles and components presented in the framework can serve as valuable design advice for establishing collaborative and resilient cybersecurity frameworks in educational settings worldwide. Therefore, the research enhances the proposed framework’s practical utility and positions it as an invaluable contribution to the broader discourse on global cybersecurity in academia.

This paper enhances national cybersecurity in the higher education sector, addressing the need for a more integrated response mechanism. The EduCERT framework demonstrates its effectiveness, adaptability and alignment with best practices, offering valuable guidance for global educational institutions.

Due to government policies, accreditation demands, competition, digital India reforms and National Education Policy (NEP) 2020, the need for electronic human resource management (e-HRM) has increased considerably in the Indian higher education (HE) sector, but the literature has revealed that the adoption of e-HRM practices in Indian HE institutions (HEIs) is still in its embryonic stage; therefore, the purpose of the current qualitative study is to explore the challenges and facilitators of e-HRM adoption in the Indian HE sector through interpretative phenomenological analysis (IPA).

The present study incorporates IPA, to capture the personal lived experiences of the HR executives employed in the Indian HEIs. Using purposive sampling, semi-structured interviews were conducted with the HR executives employed in Indian universities and institutions to know the perspectives on the adoption of e-HRM practices in Indian HEIs.

The study identified two superordinate themes, namely, challenges and facilitators of e-HRM adoption in the Indian HE sector. The superordinate theme “challenges” comprises eight sub-themes. Further, the theme “facilitators” consists of six subthemes.

The study has implications for the stakeholders of the HE sector, i.e. HR practitioners, top executives of the HE sector, government and HE regulators and other stakeholders of the HE sector.

This study has given deep insights into the challenges and facilitators in the adoption of e-HRM practices in the Indian HE sector, and to the best of the authors’ knowledge, no study till date has filled this knowledge gap through qualitative exploration using IPA.

The contribution of this study is two-fold. First, we draw on attribution theory to develop a model for predicting how the knowledge, emotions, and satisfaction that consumers have regarding halal cosmetics can influence their willingness to pay more and recommend the products to others.

Survey data from 278 Indonesian and 163 Malaysian female consumers were analyzed by means of structural equation modeling. Second, we test the moderation role of sign value using metric invariance across the two different source markets.

The results obtained confirm that consumers exhibit positive emotions when they possess knowledge about halal cosmetics and their quality. Testing the double moderation further reveals that consumers with a high sign value behave differently from those with a low sign value.

These findings present practical insights that can be used by retailers and marketers in their strategies to boost the sale of halal cosmetics.

This study aims to advance the understanding of both the challenges and the priorities facing Spanish universities undergoing the digital transformation era, to identify areas for improvement in university management, from a managerial point of view.

To analyze the importance and adequacy of various aspects related to digitalization, the authors use the importance–performance matrix, by surveying figures who have or have had a managerial position in the university, such as rectors and vice-rectors.

The results showed that the priority areas were related to strategic and financial management, knowledge management and the society and environment dimension. It all revealed imbalances, the most important of which were in the areas referring to attracting talent, sources of financing, strategic management and digitalization.

The study could benefit from considering or placing greater emphasis on alternative viewpoints, including those of external experts and administrative managers at public universities.

The practical implications relate to university management. In particular, the study highlights two issues that are a priority: attracting talent and training for university management as well as for data management. It follows from these results that legislative development and public funding should be directed towards adapting the training offer as well as the management structure and processes to the context of digitalization.

These results have implications for the public sphere, for decision-making related to the public funding that organizations receive from governments. Indeed, as the empirical results demonstrate, the proposed framework is effective not only in assessing the status of digitalization in the university but also in providing information on the most important aspects that need particular attention to achieve the desired future condition.

The novelty of this study lies in the analysis and evaluation of the digitalization process and how public universities are facing it, from the perspective of university management. Methodologically, the novelty lies in the use of the importance–performance matrix, which not only provides insight into the importance of different aspects to be analyzed but also provides information about their adequacy.

This paper presents a critical examination of the contemporary state of the accounting discipline and poses the question of its future trajectory. The aim of the study is to show that the path to be followed is the one traced by the masters of the discipline, which lies in the wake of the rediscovery of social and moral values and shared value.

Study of the conceptual nature of research topic, that is, the discipline of accounting, in an intertemporal exploration through some selected theoretical constructs.

There is no need for a new accounting science with new paradigms, but only for a recovery of the social and moral values of accounting that have lain dormant during the dusty centuries of human history.

The study does not provide an extensive analysis of the evolution of accounting history.

The recovery of the social and ethical dimension will not only make accounting more attractive to young students but will also have a medium-term impact on the profession, freeing it from the stereotypes of an unexciting and aseptic discipline. This broadening of scope and momentum inspires the engagement of academics, practitioners, experts and policymakers in confronting and proactively addressing the complex challenges that the world faces today, toward the United Nations 2030 Agenda and beyond.

This historical paper’s originality lies in its intertemporal perspective.

Cyber violence is a global emerging issue which is growing with technology or online spaces, having a great influence on individual’s development. The purpose of this study is to identify the dominant factors of cyber violence and its influence on the cognitive development of female undergraduate students.

In this quantitative study, a questionnaire is used as a data collection tool. Moreover, this research is conducted on female undergraduate students (n = 300). Whereas, the purposive sampling technique is used and Statistical Package for Social Science (SPSS 27.0) software is used to analyze the data.

The findings of this study show that cyber bullying is the dominant factor of cyber violence, whereas cyber doxxing has high influence on cognitive development of female undergraduate students. In addition, the value of correlational coefficient is 0.683, which indicates a strong positive correlation. Therefore, it supports that the null hypothesis is rejected and alternative hypothesis is accepted.

The findings of this study are of great importance for policymakers to update the regulations for cyber violence and provide the protection laws for victims whereas it is helpful for the investigation agencies and cybercrime units to be more active and needs to take immediate actions on reported incidents to minimize its further spread and support victims of it. Also, it helps society to understand the influence of it on cognitive health, which helps them to create a safer environment. Similarly, parents and teachers need to make a safe and comfortable environment around children and keep an eye on them. Further, it is beneficial for companies or online platforms to keep their sites or apps more secure for the users. Moreover, future research studies could expand the topic by involving different genders and age group peoples by using different methodologies to explore in depth.

This study is unique as there are limited studies, which identify the factor of cyber violence and its influence on cognitive development. Also, fewer studies can be seen in the context of Pakistan.

Cyber security incidents pose a major threat to organisations. Reporting cyber security incidents and providing organisations with information about their true nature, type and volume, is crucial to inform risk-based decisions. Despite the importance of reporting cyber security incidents, little research has addressed employees’ motivations to do so. Therefore, the purpose of this study is to investigate the factors that influence employees to report cyber security incidents using the theory of planned behaviour as a theoretical framework.

Survey data were collected from a sample of 549 working Australian adults. Demographics were gathered, in addition to data using the Cyber Security Incident Reporting Inventory (CSIRI; pronounced, “Siri”).

Attitude towards reporting, subjective norms and perceived behavioural control each significantly predicted intention-to-report cyber security incidents. Perceived behavioural control also significantly predicted actual reporting behaviour.

The results of this study validate the application of the theory of planned behaviour to the cyber security incident reporting context, also indicating that the relationship between intention to report a cyber security incident and actual reporting behaviour may be facilitated by perceived behavioural control.

These findings can be applied to inform the development of strategies that increase employees’ cyber security incident reporting behaviour.

This study outlines the development of a new tool to measure attitudes, subjective norms and perceived behavioural control in relation to the reporting of cyber security incidents. To the best of the authors’ knowledge, this is the first study of its kind to identify the relationship between these factors and intentions to report cyber security incidents.

This study aims to examine how the Bank of Ghana’s (BoG’s) directive on establishing a Cyber and Information Security Governance Committee (CISGC) affects banks’ financial performance (FP) and efficiency. The FP of banks is measured by return on assets (ROA) and return on equity (ROE), while efficiency is measured by operational costs to operating revenue (CIR). The study examines the CISGC’s cyber and IT expertise, committee size, meetings and female representation features.

Data from 20 universal banks in Ghana between 2019 and 2022 was used to examine the impact of the CISGC features on Bank FP and efficiency using generalized least squares regression and robustness test.

CISGC’s cyber and IT expertise has a positive impact on ROA, but no impact on ROE or CIR. Their size, meetings and female representation do not affect performance. This highlights the need for key measures to be instituted for effective cyber and information security governance.

This study has several limitations. First, the scope was initially limited to universal banks in Ghana. Future studies should cover all banks operating in Ghana.

When forming the CISGC, banks should ensure that cybersecurity expertise is represented, and that female representation is considered. Additionally, given the ongoing evolution of cybersecurity threats, banks should ensure comprehensive digitization and robust cybersecurity safeguards.

To the best of the author’s knowledge, this study is the first to investigate how CISGC impacts bank performance in Ghana following the BoG’s Cyber and Information Security directive.

This study aims to determine the effect of board gender diversity on cyber security disclosure (CSD) in the banking sector of Indonesia as a developing country that adheres to a two-tier system.

This study uses a panel data of 47 banks listed on the Indonesia Stock Exchange from 2014 to 2021. The board gender diversity is measured by three proxies, the proportion of women on the board, BLAU Index value and the critical mass of women. The authors used generalized method of moments estimation to eliminate the simultaneous equation bias.

The results show that the women board of commissioners increases CSD, and the women of board of directors/top management team were significantly negative for CSD.

First, this research was only conducted in the banking sector. The results cannot be generalized to non-financial companies. Second, there is no measurement of the quality of the board from the level of education, experience, expertise and other characteristics of diversity such as age, nationality and religion.

The study has revealed the need for the government’s role in providing oversight of the presence of women on the board so that banks fully comply with Indonesia Financial Services Authority regulations. Banks should also actively launch policies regarding the presence of women on the board to give a positive effect to stakeholders that women play an important role in decision making. Banks must also adjust the composition of female commissioners with a threshold of two people to maximize their function as supervisors.

This is the first research conducted on the banking sector in Indonesia as a developing country that adheres to a two-tier system. The results of this study provide evidence that patriarchal culture is still dominant in Indonesia.

After reading this case study, students will be able to understand the impact of cyber threats on businesses; explore the intersection of innovation and ethical considerations; understand the proactive role of entrepreneurs in identifying gaps in traditional industries, such as insurance, and innovating solutions that align with local dynamics; and learn to formulate strategies addressing cultural factors, market gaps and challenges.

The case study follows Hasnain, a prosperous entrepreneur in Pakistan, who was surprised by the news of a cyberattack on Bank Islami. This event, coupled with a personal data breach in his family’s business, triggered Hasnain’s willingness and interest to address the growing threat of cyber risks and attacks. As the progenitor of a digital solutions startup, he identified a gap in the insurance industry’s replication to cyber threats and envisioned the desideratum for a Sharia-compliant cyber-insurance product withal called cyber risk takaful. The case study explores Hasnain’s journey as he contemplated the challenges of introducing cyber risk takaful – a Sharia-compliant insurance solution for businesses and individuals. Apperceiving the low vigilance and perceived costs associated with cyber insurance, Hasnain faced the dilemma of surmounting these barriers in a country where the penetration of insurance, in general, is already minimal. The story raises critical questions: How can Hasnain efficaciously introduce cyber risk takaful to a market reluctant to embrace cyber insurance? What business strategies should he use to engender vigilance and acceptance of this innovative insurance solution? Will businesses and individuals embrace the concept of cyber risk takaful and recognize its paramount in forfending their digital assets?

This case study is designed to meet the educational needs of both undergraduate and postgraduate students, particularly those enrolled in business administration programs. This case study is tailored for students in the final year of BBA and the first year of MBA programs. It is also well-suited for executive education programs that focus on strategic decision-making in the context of emerging market challenges, such as entrepreneurship and corporate strategy. The case study is particularly relevant for courses centered on entrepreneurship, business strategy, strategic management and corporate strategy.

Teaching notes are available for educators only.

CSS11: Entrepreneurship.