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The purpose of this paper is to investigate the organizational readiness perspective of adopting artificial intelligence and big data analytics in the textile and garment industry in Bangladesh along with identifying the associated factors.

The research uses a qualitative method using semi-structured interviews with representatives of business organizations and stakeholders of Bangladesh’s textile and garment industry.

The research reveals that the textile and garment industry in Bangladesh currently has low organizational readiness to adopt artificial intelligence and big data analytics. This is due to moderate knowledge- and leadership-readiness along with low human-, finance- and engagement-readiness of most of the business organizations. The readiness aspects interplay with each other and need to be improved holistically.

Considering the significant global and national importance of Bangladesh’s textile and garment industry, gaining insights into the industry’s current state of readiness for adopting artificial intelligence and big data analytics would offer valuable assistance to both national and global economies and may enhance economic outcomes.

Since no exploratory study was conducted to understand the organizational readiness aspects of adopting artificial intelligence and big data analytics of the globally significant textile and garment industry in Bangladesh, the paper analyzes five key aspects of such readiness and offers a basis for conducting similar studies in other emerging economies.

This aims to explore the relationship between the agile methods barriers in large-scale contexts and the benefits for business, team and product and process, exploring the organizational readiness (OR) mediating role.

We propose a theoretical model through survey-based research, applying partial least square structural equation modelling.

We confirmed that OR mediating effect on the relationship between agile methods barriers and team benefits. We operationalized OR in a broader context that embeds the strategic alignment of large-scale agile implementation, considering variables such as organizational structure and culture.

The data are cross-sectional rather than longitudinal, which limits temporal interpretations of the associations between agile methods and organizational issues.

The findings offer a way forward for organizations already using or planning to implement agile management to understand the pathway towards achieving the expected benefits. Our study also unveils the importance of looking at OR when implementing such a complex change in management from traditional to large-scale contexts.

Our results show the significant and positive influence of agile method on all three benefit variables (team, business, product and processes). Furthermore, we identified the significant and positive mediating role of OR on the relationship between agile method and team benefits.

This paper studies the factors affecting digital transformation in accounting of small and medium enterprises (SMEs) and then influencing accounting information quality.

The research model includes seven independent variables, namely organizational culture, competitive pressure, employee's awareness, readiness of the information technology systems, organization's mindfulness, alignment of the organization’s strategy and top management support, which affect digital transformation in accounting. Besides, the research model proposed to examine the relationship between digital transformation in accounting and accounting information quality. The paper uses a survey (with 253 respondents) and applies exploratory factor and regression analysis to examine Vietnamese SMEs.

This paper aims to examine the antecedents of the digital transformation in accounting and its positive impact on the accounting information quality. The research results highlight three factors: the organization's mindfulness, alignment of the organization’s strategy and top management support. In the SMEs, top management may be the one, so the top management in SMEs has a strong influence on the digital transformation in accounting.

There are small sample sizes and not yet guaranteed to cover all business areas of Vietnamese SMEs. Control variables will be added to the research model to evaluate, such as firm size, operation time, sex of top management and age of top management.

The results of this paper provide practical insights into the digital transformation in accounting for business managers, researchers and other stakeholders. Vietnamese SMEs should communicate and educate employees and spend resources to improve the information technology system. It helps to improve the financial accounting quality for SMEs.

To the best of the authors’ knowledge, this study is the first to examine factors affecting digital transformation in accounting and the relationship between digital transformation in accounting and the financial accounting quality of SMEs in Vietnam.

For survival and prosperity, enterprises need to simultaneously engage in exploitation and exploration. Digital transformation is of great significance to enterprise innovation. However, the impacts of digital transformation on exploitation and exploration remain unclear. Moreover, the impacts of technological diversity on the relationships between digital transformation and exploitation and exploration are also unknown.

Based on an integrated perspective of dynamic capability theory and organizational inertia theory and using data from Chinese listed enterprises from 2007 to 2020, this study clarifies the effects of digital transformation on exploitation and exploration and assesses the moderating effect of technological diversity.

The results show that digital transformation improves exploitation, but negatively impacts exploration. Technological diversity mitigates the negative effect of digital transformation on exploration, but the moderating effect on the relationship between digital transformation and exploitation is not significant.

This study contributes to the existing literature on the digital paradox and provides guidance for enterprises to clarify the direction of digital transformation.