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The purpose of this study is to explore knowledge management (KM) initiatives for achieving sustainable development goal (SDG) 4.7 and to investigate enablers and barriers to insert KM to prepare higher education institutions (HEIs) ready to contribute to SDGs’ performance. At the end, this paper provides a practical perspective of KM initiatives for higher education for sustainable development (HESD).

This is an exploratory study. It applies a descriptive-interpretative-qualitative approach. The analysis is based on the opinions collected from 170 HEIs’ stakeholders. Discussions among participants have been organized through zoom meetings, telephone interviews and focus group discussions in three phases. In the first phase, a total of 113 informants took part in the discussion on various dates. In the second phase, 10 interviews were conducted with university officials using three open-ended questions; and in the third phase, three focus group discussions were organized to interact about the effectiveness of the Masters in Business Administration in Global Leadership and Management programme and curriculum with teachers, students and the programme initiators.

From the analysis of stakeholders’ views, it appears that Nepalese HEIs have yet to move forward with integrating KM activities into their aims, structure and functions to address the government’s policy guidelines applicable to maximizing SDG’ performance. A KM cultural framework that values intellectual capital is urgently needed to fill the knowledge-doing gap for the benefit of society. HEIs appear to require multidisciplinary teaching, learning and research methods to play a civic role in society. They have to improve their rules and regulation, develop a boundary-spanning structure from a conventional structure and apply KM initiatives to support achieving SDGs’ performance. Understanding and inculcating these initiatives in the academic programmes could provide a value-adding higher education in the country.

This paper is entirely based on the perspectives of stakeholders in higher education. So, understanding their points of view and perspectives may have resulted in vague explanations. Furthermore, because the setting of Nepal’s HEIs differs from that of developed countries, the results should only be interpreted in Nepalese contexts.

This paper acknowledges the gaps and complexities in Nepalese HEIs from the standpoints of HEIs’ leaders, teachers and students for the application of KM initiatives to reform HEIs, with HESD in consideration, and enhance SDGs’ performance.

To the best of the authors’ knowledge, the paper is the first of its kind in the context of Nepal, exploring KM initiatives for SDGs. It provides a new perspective on KM and comprehends KM initiatives in the case of Nepalese HEIs transformation into HESD for achieving SDG 4.7.

To explore the organisational issues involved in implementing an enterprise resource Planning (ERP) system as the main approach to change management within a large global organisation, from a management perspective.

A case based research approach is used which includes participant observation and semi structured interviews with all of the case management team.

The findings indicate that ERP should be incorporated within a wider change programme, with changes to people management and cultural practices, in addition to process change. Much more consideration should be given to organisational change issues prior to design and implementation of ERP.

The study is limited to that of a management perspective.

The findings can be used to guide management teams in designing and implementing ERP as part of a wider approach to organisational change.

The paper contributes to the need for ERP studies that go beyond technical implementation issues and which address associated complex change management.

Team-based projects are being used at work in various industries and in education. This paper aims to share a training strategy that integrates training with casual games to effectively prepare individuals to perform better in team-based settings due to their acquisition of team skills combined with their knowledge of tools including a team charter, communication plan and conflict resolution plan.

A training module was developed, deployed and tested in a virtual classroom of an upper-level undergraduate business class to emulate real-world team experiences. In the study, 342 of the 631 participants enrolled chose to complete the optional training module, which included pre- and posttests followed by a perception survey. A quasi-experimental design was used to evaluate the impact of the training upon team skills including communication, conflict resolution and feelings of belonging.

The pre- and posttest results for trainees indicated a significant increase in team process and development knowledge, which included concepts such as communication, conflict resolution methods, roles, goal-setting and expectation-setting. Survey results indicated a correlation between completing the team training module and improved communication within teams, particularly for teams developing a communication plan in addition to a team charter and conflict resolution strategies.

This research contributes to the literature on preparing individuals for success in teams through training and education using interactive games, while equipping them with tools to contribute to favorable team dynamics and outcomes. The results are applicable to business, organizations and training settings that incorporate team-based projects in online, hybrid and face-to-face settings.

This is an exploratory study that aims to explore the use (practice) of business continuity management (BCM) and the effectiveness of the BCM approach adopted by organizations from a variety of sectors.

The sample of this study consisted of 250 organizations from a variety of sectors: 80 industrial; 15 banking; 25 insurance; 130 services organizations. An interviewer-administered questionnaire was used to collect data.

The findings indicated that there is an increased awareness about the use of BCM across different sectors including the industrial, service, banking and insurance and that the current use of BCM is irrespective of a number of organizational characteristics.

This research investigates the current use/practice of BCM across a variety of sectors. It is therefore considered a significant preliminary study that paves the way for further future research studies related to the use of BCM in the Middle East. It also clarifies the current levels of application of BCM which subsequently facilitates and supports the wider adoption of BCM and commitment to adopt the best practices related to it across different sectors.

To the best of author's knowledge, this is one of very few studies which focus on the use/practice of BCM and approach’s effectiveness that have been conducted in the Middle East and in Jordan in particular. It reveals the extent to which BCM is being adopted across the various sectors which in turn reflects the levels of understanding and awareness of the significance of this process for today's organizations and for the continuity of their critical business functions during the occurrence of different sorts of disruptive incidents.

Accounting education is re-inventing itself as technology impacts the practical aspects of accounting in the real world and education tries to keep up. Big Data and data analytics have begun to influence elements of accounting including audit, accounting preparation, forensic accounting and general accountancy consulting. The purpose of this paper is to qualitatively analyse the current skills provision in accounting Masters courses linked to data analytics compared to academic and professional expectations of the same.

The academic expectations and requirements of the profession, related to the impact of Big Data and data analytics on accounting education were reviewed and compared to the current provisions of this accounting education in the form of Masters programmes. The research uses an exploratory, qualitative approach with thematic analysis.

Four themes were identified of the skills required for the effective use of Big Data and data analytics. These were: questioning and scepticism; critical thinking skills; understanding and ability to analyse and communicating results. Questioning and scepticism, as well as understanding and ability to analyse, were frequently cited explicitly as elements for assessment in various forms of accounting education in the Masters courses. However, critical thinking and communication skills were less explicitly cited in these accounting education programmes.

The research reviewed and compared current academic literature and the requirements of the professional accounting bodies with Masters programmes in accounting and data analytics. The research identified key themes relevant to the accounting profession that should be explicitly developed and assessed within accounting education for Big Data and data analytics at both university and professional levels. Further analysis of the in-depth curricula, as opposed to the explicitly stated topic coverage, could add to this body of research.

This paper considers the potential combined role of professional qualification examinations and master’s degrees in skills provision for future practitioners in accounting and data analysis. This can be used to identify the areas in which accounting education can be further enhanced by focus or explicit mention of skills that are both developed and assessed within these programmes.

The paper considers the interaction between academic and professional practice in the areas of accounting education, highlighting skills and areas for development for students currently considering accounting education and data analytics.

While current literature focusses on integrating data analysis into existing accounting and finance curricula, this paper considers the role of professional qualification examinations with Masters degrees as skills provision for future practitioners in accounting and data analysis.

This research aims to investigate the adoption of electronic communication tools and seeks to shed more light on their diffusion process, a challenging task for project‐based (PBO) and traditional business organizations (TBO).

The data for the study were collected through three surveys, one total population survey in the Finnish and Swedish house building industries representing traditional business organizations, together with a focused and a total population survey in project‐based organizations.

The main findings from the survey indicate a difference in attitude between the employees of TBOs and PBOs. Moreover, electronic document management and scheduling were more prominent among PBOs, because these firms exhibit more inter‐organizational communication.

The findings are limited to project‐based and traditional business organizations. The research emphasises the fact that PBOs make more inter‐firm collaboration efforts and thus require more extensive communication systems for inter‐organizational links. Further research is needed in other industries to validate the present findings.

By looking at the use of ICT, the aim was to determine which e‐communication tools are more tightly coupled to management and how firms can benefit most from these tools for organizational governance.

This is one of the few studies to have examined the uses of ICT in a PBO and TBO context and especially in Finnish and Swedish background.

The purpose of this study is to test a Triple Bottom Line (TBL)-construct as well as to describe the TBL-reasons for implementing sustainable business practices in companies and their business networks. This study explores how linking these seemingly disparate pillars of sustainability may be facilitated through a TBL construct. The notion of sustainable business practices has been evolving and is increasingly understood to encompass considerations of economic viability, as well as environmental sustainability and social responsibility.

The research is quantitative in nature, exploring and analysing how companies in different Norwegian industries implement and manage sustainable business practices based on TBL. The survey results are reported here.

The relevance of TBL to different aspects of sustainable business practices is outlined. The study generally supports the view that a heightened propensity for sustainable business practices ensures that organisations are better equipped for meeting the challenge of integrating TBL in companies and their business networks.

The study tested a construct of TBL in the context of sustainable business practices. It may be incorporated in further research in relation to other constructs. Suggestions for further research are proposed.

Useful for practitioners to get insights into TBL-reasons for implementing business-sustainable practices in companies and their business networks. It may also be valuable to assess the general status of business-sustainable practices in a company and their business networks.

Linking two traditionally separate and encapsulated areas of research, namely, the area of business sustainable practices and the area of TBL. The current study has contributed to a TBL-construct in relation to other constructs in measurement and structural models. It has also contributed to provide insights of priority into the main reasons to implement the elements of TBL within companies and their business networks.

Big Data analytics (BDA) and its implications for the accounting profession continue to be a key issue that requires more research and evaluation. As a result, the purpose of this study is to evaluate the impact of BDA on financial reporting quality, as well as to assess the accounting challenges associated with Big Data. It provides qualitative evidence from Canada.

This study used a qualitative approach to ascertain the thoughts and perceptions of auditors, financial analysts and accountants at Canadian audit and accounting firms in BDA and its impact on financial reporting quality, using semi-structured interviews. To obtain their consent to participate in the interview, 127 auditors, financial analysts and accountants from Canadian audit and accounting firms were initially approached. The final number of respondents was 41, representing a response rate of 32%.

The authors’ findings underscored the relevance of Big Data and BDA in affecting financial report quality and revealed that BDA had a significant effect on improving financial reporting quality. Big Data improves accounting reporting and expert judgment by providing professional. In summary, participants agreed that when analytical methods in Big Data are implemented effectively, businesses may possibly achieve a variety of benefits, including customized goods, simplified processes, improved risk assessment process and, finally, increased risk management.

The authors’ findings indicate that BDA may help predict investment returns and risks, estimate future investment opportunities, forecast revenues, detect fraud and susceptibility early and identify economic growth opportunities. As a result, auditors, financial analysts, accountants, investors and other strategic decision-makers should be aware of these findings to make informed choices.

Big Data has become the norm in recent years; accountants and other decision-makers have struggled to analyze massive amounts of data. This limits their capacity to profit from such data even more. Therefore, this study is motivated by the lack of research on Big Data’s influence on financial report quality.

The purpose of this paper is to describe: corporate reasons for, and organizational challenges of sustainable business models; and the evolution of economic effects, social boundaries and environmental actions in sustainable business practices.

This study is based on insights gained from eight Norwegian companies in different industries. Purposeful sampling was employed to ensure that the companies had sustainable business models beyond the level of mere compliance, of sustainable business practices in the marketplace and society. A deductive approach to data collection ensured that the companies had sufficient understanding to relate their sustainable business practices to interviewers. The interviews were subsequently transcribed and analyzed systematically by the research team.

The empirical findings indicate evolutionary changes as companies move on a continuum from superficial to embedded sustainable business models and the application of sustainable business practices. The planning, implementation and evaluation of sustainable business models evolves over time within companies and their supply chains, as well as in the marketplace and society.

A limitation of this study is that it is exclusively undertaken in Norwegian companies, although the companies are from different industries with different characteristics. Future research is clearly necessary and will be conducted in other countries in similar industries, so as to explore the empirical findings from this study in other contexts. In addition, the interfaces between environmental actions, economic effects and social boundaries need to be investigated further.

The study contributes to a growing body of knowledge on corporate reasons for and organizational challenges of sustainable business models, as well as environmental, social and economic aspects of sustainable business practices.

The purpose of this paper is to examine the perceptions of librarians toward continuing education (CE) in library management.

The study followed survey design to collect perceptions of librarians from around the USA. In total, 166 usable surveys were returned and the bulk of the analysis examined responses from non-directors (n=96).

Non-director librarians identified knowledge areas important for success as a manager including human resources, leadership, and organizational behavior. The majority of respondents assessed their own level of management knowledge as average to above average. In all, 38 percent of respondents indicated their management knowledge came from workshops, webinars, and conferences. Respondents reported that the opportunity for a salary increase, as well as a personal desire to learn were motivators for seeking CE in management.

A CE program in management should extend the knowledge learned in the MLIS degree, address knowledge, skills, and individual development, be flexibly scheduled and reasonably priced, and offer clear benefits to the library and to the learner.

This research demonstrates the importance of building a CE program in management that compliments other educational offerings in order to help librarians develop the knowledge and skills needed to lead libraries.