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This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to specific crises, there have been theoretical and practical gaps in the role of CFO. The study's goal is to fill a critical gap by developing a comprehensive and integrated set of roles to assist the CFO in a constantly changing environment.

Using a grounded theory approach, semi-structured interviews and observations were conducted with 21 CFOs from various industries in Thailand, including foreign multinational corporations and domestic companies with international operations. CFOs were asked how they frame their roles in the face of an ever-changing environment and how they prepare for the future.

The iCFO model is developed, which identifies the critical “core” roles of the CFO in securing the business foundation, as well as the “future opportunities” roles that function as growth engines for long-term business strength. The research delves into the importance of integrity, ethical mindset and corporate governance in the role of the CFO. The iCFO model is designed to help guide future research and provide practical applications for CFOs in both domestic and international contexts. The term “core” refers to the CFO’s primary responsibilities, which include driving profitability, managing risks and optimizing business performance. The “future opportunities” component focuses on the roles that CFOs can play in strengthening the future of business by optimizing investment efficiency, driving digital transformation and being the CEO’s business partner. The findings also emphasized “integrity,” which must encompass all decisions, actions or recommendations made by the CFO.

The study offers unique perspectives on an emerging economy, providing new insights. Through interviews with 21 CFOs, it contributes empirical evidence on the development of roles in accounting and finance, emphasizing good governance practices. The findings highlight the integrated role of the CFO and their self-reflection on their value within the company. Significantly, the study's implications are relevant and applicable to a global audience, particularly in developing economies that prioritize growth. Future studies could incorporate integrated thinking into the iCFO model to address social, environmental and economic factors, making it more universally relevant. Additionally, exploring the adoption of the chief value officer context in developing markets could enable CFOs to expand their focus beyond financial metrics, embracing a comprehensive approach to value creation. By integrating these concepts into the iCFO model, CFOs can effectively drive sustainable and impactful business outcomes on a global scale.

This study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs through their participation in a service-learning programme alongside an international volunteering project. The theoretical framework for understanding this skill transformation process is based on the “rite of passage”.

Qualitative methodology is adopted by conducting 23 online surveys with volunteers (virtual and onsite) and five with coordinators across the rite of passage phases. Volunteering was carried out in five Mayan indigenous communities in Mexico as part of an international cooperation project with the goals of supporting community-based tourism development and strengthening volunteers’ skills in accordance with the SDGs.

Results show that international volunteering programmes for university students significantly enhance their interpersonal and professional skills, demonstrating strong potential for implementing the SDGs. These programmes provide learning and education opportunities for both volunteers and local communities. Volunteers gain a broader perspective on gender equality and cultural barriers. Additionally, volunteering supports sustainable tourism, economic worth and collaboration among institutions. Both volunteers’ personal characteristics (educational level and sociocultural context), as well as their sociocultural context, influenced the perception of the skill transformation process and learning about the SDGs. Finally, a new educational university programme in volunteering aligned with SDGs is proposed.

This research examines the practical ramifications of incorporating volunteer programmes into university courses. Universities must include these initiatives in their educational systems as a means of enhancing student learning.

A new educational university programme in volunteering aligned with SDGs is proposed. This study suggests a shift in university mindset, as well as increased funding for training and adherence to the SDGs.

This study pioneers the rite of passage framework in an international volunteer tourism project facilitated by universities, emphasizing volunteering as a valuable tool for SDG implementation, considering the interrelationships between objectives.

The purpose of this study is to present an analysis of the Islamic good governance concept and means known as Al-Siyasah Al-Syar’iyyah as a principle and approach for combating corruption. This literature review aims to synthesize extant literature that discusses the determinants of integrity and how to prevent and combat corruption based on the Al-Siyasah Al-Syar’iyyah perspective.

A systematic search was conducted on a literature review based on Scopus and referred journals from Google Scholar databases. A manual search on Google Scholar was performed to identify additional relevant studies. Studies were selected based on the predetermined criteria. They were thematically examined using content analysis.

The study found that most of the 45 works of the literature, (41 studies and four chapters) suggested that corruption should be considered a sin and that education of Al-Siyasah Al-Syar’iyyah’s perspective against corruption, emphasizing the principle of piety, the institutionalization of justice and accountability, good governance performance with an emphasis on its belief in self-accountability and justice, is the means to combat corruption.

This study is unique in that it focuses on locating material on battling corruption from the standpoint of Al-Siyasah Al-Syar’iyyah. Based on the al-Quran, the Sunnah and the best practices of Muslim rulership, this notion provides an epistemological, ethical and ontological stance in Islam.

This research aims to reveal the working principles of the decision mechanism that affects the use of neural implant acceptance and to discuss the leading role of digital literacy in this mechanism. In addition, it aimed to examine the theoretical connections of the research model with the conservation of resources (COR) and technology acceptance model (TAM) theories in the discussion.

The authors collected data from 300 individuals in an organization operating in the health sector and analyzed the data in the Smart Partial Least Squares (PLS) 3.3.3. This way, the authors determined the relationships between the variables, the path coefficients and the significance levels.

The study has found that strong digital literacy skills are linked to positive emotions and attitudes. Additionally, maintaining a positive mindset can improve one's understanding of ethics. Ethical attitudes and positive emotions can also increase the likelihood of adopting neural implants. Therefore, it is crucial to consider both technical and ethical concerns and emotions when deciding whether to use neural implants.

The research results determined the links between the cognitive, emotional and ethical factors in the cyborgization process of the employees and gave original insights to the managers and employees.

1. Determination of antecedents that affect individuals' acceptance of neural implant use.

2. Application to 300 individuals working in a health organization.

3. Path analysis using the least squares method via Smart PLS 3.3.3

4. Significant path coefficients among digital literacy, positive emotions, attitude, ethical understanding and acceptance of neural implant use.

Determination of antecedents that affect individuals' acceptance of neural implant use.

Application to 300 individuals working in a health organization.

Path analysis using the least squares method via Smart PLS 3.3.3

Significant path coefficients among digital literacy, positive emotions, attitude, ethical understanding and acceptance of neural implant use.

This research examines the effect of team diversity on customer behavior (purchase likelihood) associated with sustainable luxury products and further considers the mediating role of customer skepticism and the moderating role of the growth mindset in these relationships.

Study 1 aims to confirm the direct effect of team diversity on purchase intention and the mediating effect of customer skepticism. Featuring a fictitious brand, Study 2 seeks to test the moderating effects of a growth mindset. This research recruits participants located in the USA who have shopping experiences with a luxury product.

The findings support the notion that team diversity can mitigate customers' skepticism while enhancing purchase likelihood. Moreover, this effect is stronger among those with a growth mindset. As such, the findings suggest that communicating the heterogeneous composition of team members can benefit sustainable luxury brands.

Underpinned by the signaling theory and incremental theory, this research examines the effects of team diversity on customer behavior (purchase likelihood) related to sustainable luxury products, as well as the role of customer skepticism (as a mediator) and a growth mindset (as a moderator) in these relationships. Thus, the findings broaden the current diversity research which has predominantly focused on team decision-making and performance.

This study addresses gaps in the existing literature on students' understanding of Independent Learning (IL), whilst exploring the link between levels of IL, growth mindset, motivated strategies for learning and academic performance.

Three hundred and eighty-six university students recruited via opportunistic sampling completed an online survey to measure: understanding and level of IL, Motivated Strategies for Learning (MSL) (Duncan and McKeachie, 2005) and growth mindset (Dweck, 2000). Interaction with the university Virtual Learning Environment (VLE) and academic grades were also measured. A correlational design was implemented, and a Spearman Rho was calculated to explore the relationship between level of IL, MSL and growth mindset. A between-subjects design using independent measures t-test was employed to determine the significance of any difference in level of IL and VLE engagement according to academic grade.

Whilst most students: considered themselves an IL and understood what IL was, the majority erroneously believed it meant learning alone or without help. Level of IL, however, was positively associated with motivational beliefs (self-efficacy and mindset), cognitive strategies (rehearsal, elaboration, organisation and critical thinking), and metacognitive strategies (time management and self-regulation). Further, those with grades A-C scored significantly higher than those with grades D and below on cognitive strategies (elaboration and organisation). Those attaining higher grades also interacted with the VLE significantly more frequently and regularly than those attaining lower grades.

This study adds to the existing literature by highlighting the positive relationship between level of IL, MSL, mindset and academic achievement. It also addresses the under-explored potential for VLE engagement in predicting grades amongst on-campus courses. Given that cognitive strategies and VLE engagement differentiate the high and low achievers, interventions to develop such skills may enhance academic achievement.

This paper aims to explore the impact of a digital growth mindset on the academic performance of business students in China as well as the role of gender in this relationship. The study provides feasible ways to foster such a mindset to ensure quality in business education.

The paper employs a survey to examine the associations among digital growth mindset, gender and the academic performance of business students in China within the context of online learning. The authors collected data from 533 students who were enrolled in two online business courses at a Chinese university. The data were paired and analyzed through regression analysis.

The empirical results show that digital growth mindset has a positive influence on the academic performance of business students in China. The relationship is stronger for male business students than for their female counterparts.

This study is one of the first to examine the concept of digital growth mindset and its significance in Chinese business education. Through the analysis of paired data on digital growth mindset and academic performance, this study makes theoretical contributions to the literature on growth mindset, gender differences and academic success. Additionally, it has practical implications for quality assurance in business education in developing countries by offering feasible approaches to cultivate a growth mindset among students.

Organisational responses to the United Nations Sustainable Development Goals depend on the competency and mindset of business leaders to lead responsibly. This study is informed and underpinned by the Principles of Responsible Management Education. This study aims to examine how embedding the “sustainability mindset principles” within a university programme can contribute to responsible management education and, by extension, leadership development.

An illustrative case study using 84 students was applied, including undergraduate, postgraduate and executive Master of Business Administration students. An exploratory, qualitative design was followed, primarily adopting focus groups.

Evidenced learning gains in connecting sustainability knowledge with personal beliefs and behaviours, provide a compelling basis for educational and business practitioners to focus on the sustainability mindset principles (SMPs). Mapping of mindset against leading global competency frameworks provides important theoretical insight. Learning is illustrated through multiple dimensions (i.e. cognitive, behavioural and affective) to inform leadership development approaches.

The mapping of sustainability competency frameworks against the SMP, alongside qualitative research insights, provides a compelling basis for further research into the learning gains from embedding the mindset principles. The situated nature of the study and the lack of longitudinal measurement of what students take forward into their lives and workplaces is a limiting factor to be considered.

This study evidences the value of “whole-person” learning for responsible management, which can helpfully inform the design of both educational and workplace leadership development programmes.

This study is original in the pedagogic examination of the learning dimensions of the SMPs in a Business and Management programme. It also offers new insights in terms of the implications for leadership development.

This study aims to explore the potential of Islamic climate finance in Indonesia and to map Islamic climate finance based on Islamic finance instruments, both commercial and social.

The analysis was conducted in Jakarta, Indonesia, between October 2022 and June 2023. This study adopted a qualitative interpretive approach in two phases. The first phase was desk-based research which focused on document analysis such as official documents, scientific publications, non-governmental organization publications and company reports in Indonesia. This analysis was conducted to identify significant milestones in developing green and eco-friendly finance that used Islamic financial instruments in Indonesia. The second phase consisted of interviews with essential Islamic climate finance project actors, such as green sukuk publishers, zakat and waqf collection agencies, stakeholders, capital market regulators, Shariah supervisory boards and Islamic finance experts.

The main finding of this study is that the development of Islamic green finance in Indonesia can occur through various channels, including greening Islamic capital markets, greening Islamic social finance, Islamic green finance and developing green banking services for the unbanked to support financial inclusion. Green sukuk, or Islamic bonds, are key financial instruments in Islamic green finance. They are used to fund projects in areas such as clean energy, mass transit, water conservation, forestry and low-carbon technology. These green financing initiatives also include socially responsible investments that are designed to improve the lives of people and communities.

First, the availability of data on Islamic green finance practices in Indonesia may be limited, making it difficult to obtain a comprehensive understanding of the current landscape. Second, cultural and religious factors may play a role in the adoption and implementation of Islamic green finance, and these factors may vary across different regions in Indonesia.

The exploration and clustering of Islamic climate finance based on Islamic financial instruments in Indonesia can lead to the development of more sustainable and environmentally friendly practices in the financial industry.

This study serves as a pioneering effort to explore the potential and clustering of Islamic climate finance based on Islamic financial instruments in Indonesia.

This study departed from the aim to progress Malaysia as a high-income nation in 2025 via decent work and economic growth (Sustainable Development Goal 8). Thus, this study aims to examine the effects of demographic, experience and organisational factors on the ethical integrity of local enforcement officers from self-proclaim and colleague perception perspectives.

The data of this study was collected from Pusat Latihan Penguatkuasa Selangor (PULAPES), a training centre for local enforcement officers in Selangor. Based on a survey in 2019, this study used primary data based on a scenario-based questionnaire survey with a total sample of 535 respondents.

From a self-proclaim perspective, the results show that secondment and training factors have a positive relationship with the ethical integrity of local enforcement officers. From a colleague perception perspective, the results indicate that the secondment factor has a positive relationship with ethical integrity. In contrast, the officer rank factor has a negative relationship with the ethical integrity of local enforcement officers.

This research seeks to develop new theories or refine existing ones to explain how diverse circumstances affect law enforcement ethics. Learning people’s habits through observation and consequences like rewards or punishments impact behaviour recurrence are suggested. Law enforcement ethics can be examined by examining how peers, supervisors and organisational culture shape officers’ ethics.

The finding of this study could serve to evaluate training programmes or rewards and punishments for ethical behaviour including how accountability and community involvement aid to promote law enforcement ethics.

The survey results of this study are based on local enforcement officers’ ethics that serve to aid in illuminating the elements which affect ethical behaviour among law enforcement personnel and identify the tactics for fostering ethical behaviour.