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The purpose of this study is to investigate the determinants and the intention to use information technology (IT) audit technologies.

The research model explores the external and internal factors that influence IT audit usage in Saudi Arabia. The external factors include IT audit education, professional support provided by professional accounting and auditing bodies, external pressure and social factors. The internal factors include the firm’s organizational support, complexity of accounting information systems, IT audit competency, adoption risk, ease of use and readiness. These factors affect the intention to use IT audits, represented by the perceived benefits and intention to use IT audits, which in turn affect IT audit usage. The study uses structural equation modelling to estimate a sample size of 261 respondents.

The findings suggest that internal factors significantly influence both IT audit usage and intention to use IT audits. However, the external factors exhibit insignificant associations with IT audit usage. The findings also indicate that IT auditors in Saudi Arabia heavily rely on Microsoft Excel, Microsoft Word and email/Outlook as essential IT audit tools. However, the findings reveal that there is still a role for specialized IT audit tools such as generalized audit software and Audit Command Language but this usage is marginal.

The present study provides significant insights for auditors, companies’ boards, professional bodies and policymakers to enhance the development and usage of IT audits. The study revealed the absence of supportive external factors that policymakers and professional bodies should exercise in this regard. The findings also indicate that IT audit education and capacity programmes are required to promote competency and adoption of IT audit technologies.

The study contributes to IT auditing by identifying significant factors influencing IT audit adoption. It underlines the relevance of internal and external determinants and perceived benefits as drivers of IT audit adoption. The current study provides an original piece of research that highlights a comprehensive investigation of the determinates of IT audit usage in a developing country that is shifting towards artificial intelligence and IT advancements.

Micro, small, and medium enterprises (MSMEs) can play a significant role in achieving sustainable development goals (SDGs) as they have the ability to reduce unemployment. Digitalization helps MSMEs in a number of ways, including lowering transaction costs, quickening access to information, and bettering communication with extended supply chain members. This chapter aims to understand the level of digitalization in MSMEs in an emerging economy such as Bangladesh. MSMEs in Bangladesh account for 25% of the gross domestic product and employ 87% of civilians. This chapter builds on qualitative data from 60 MSMEs from various manufacturing and service sectors such as textile, retail, food delivery, IT companies, etc. The interviews were semi-structured and followed an interview protocol. The length of interviews varied between 40 and 50 minutes. Content analysis was used to analyze the data. Findings suggest that counterintuitively the level of digitization in MSMEs is not low in Bangladesh. Many micro and small enterprises use MS Excel to help them manage customer and product data. Medium Enterprises use Enterprise Resource Planning (ERP) software for planning enterprise-wide resources. Some medium enterprises also use powerful data analytics software such as Oracle, Power BI, Google Analytics, Python, and SPSS. Results also reveal barriers to digitization in MSMEs, which include a lack of employee awareness, training, and motivation of top management. This chapter maps the digitalization levels in MSMEs in Bangladesh and provides implications for SGDs. The chapter also presents policy recommendations for improving the digitalization level in emerging economies.

Operation and maintenance (O&M) processes projects such as identification, assessment, planning and execution, embody a variety of standards such as technical (method of statement), environmental, economic (campus development) and social (health and wellbeing). Because these standards have proven to be challenging to integrate, local governments are increasingly experimenting with social innovation (SI) as a bottom-up form of standard integration. This study aims to apply the concept of SI to the O&M processes of facilities management at polytechnics in Malaysia to identify problems with conventional working practices in this area and to recommend potential solutions.

The paper reviews evidence that conventional working methods generate significant problems related to paper-based forms, improper database management and flawed decision-making processes. Because of the lack knowledge about different ways of how standard integration is achieved, the comparison of three polytechnic institutions which are Rensselaer Polytechnic Institute (RPI) and Southern Polytechnic College of Engineering and Engineering Technology (SPCEET) in USA as well as Seberang Perai Polytechnic, Pulau Pinang (PSP) in Malaysia shares the ambition to realise standard integration of O&M through SI.

The findings reveal that SI leads to four ways of standard integration: computerised maintenance management system, online customer complaint, electronic form and relational database. Application of the concept of SI reveals the need for more sophisticated management solutions in the O&M processes of facilities management.

These standard integration arrangements unfortunately seem to mainly contribute to greater alignment between standard rather than true standard integration. The concept of SI will guide future improvements and developments in maintenance management systems to fulfil requirements in this area.

Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in the transition processes, investigating IC and HDCs in decarbonization processes to achieve net-zero business models (n-ZBMs).

A systematic literature review with a concise bibliometric analysis is conducted on 229 articles, published from 1990 to 2023 in Scopus database and Google Scholar. Reviewing data on publications, journals, authors and citations and analysing the article content, this study identifies the main search trends, providing a new conceptual model and future research propositions.

The results reveal that the literature has rarely focussed on carbon accounting in terms of IC and HDCs. Additionally, firms face pressure from institutions and stakeholders regarding legitimacy and transparency, necessitating a response considering IR and requiring n-ZBMs to be developed through IC and HDCs to meet social and environmental requirements.

Not only does this study link IC with HDCs to address carbon emissions through decarbonization practices, which has never been addressed in the literature to date, but also provides novel recommendations and propositions through which firms can sustainably transition to being net-zero emission firms, thereby gaining competitive advantage and contributing to the nation’s sustainability goals.

Food literacy is a multidimensional concept that prioritises the aspects individuals require to navigate the contemporary foodscape successfully. The study aims to map the knowledge base and intellectual structure of the concept of food literacy to assess if the most cited definitions reflect these constructs.

The inclusion criteria of full-text, peer-reviewed articles or conference papers, in English, using “food literacy” within the title, abstract, keywords or linked to the research focus produced 538 articles from the Scopus database from its inception until January 31, 2023. Articles were analysed according to exponential growth, geolocations, authors, articles, research areas and keywords using VOSviewer, CiteSpace and Excel.

Food literacy research grew exponentially between 2012 and 2022 at a rate of 50% and spanned 62 research areas, with nutrition and dietetics being the most common. Vidgen and Gallegos were the most cited authors of the most cited article, and Australia was the most influential food literacy research geolocation. Research originating from developing countries within Asia, the Middle East, Africa and South America was underrepresented, and COVID-19 impacted research trends between 2020 and 2023.

It is recommended to link “food literacy” to appropriate publications to increase its visibility and that food literacy be redefined and conceptualised to better reflect its intellectual structure. To complete this task, further research guided by keyword clustering can enhance conceptual understanding.

This study provides new insight into the knowledge base and intellectual structure of food literacy and provides scope for future research to develop the concept further.

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

Our objective was to evaluate the cost-utility of a health and social care integration programme for frail older adults in Buenos Aires, Argentina.

Based on a study of the programme’s effectiveness, a Markov model was conducted to assess its cost-utility. The active intervention was the health and social care integration programme, and the control was the best standard of care so far. The setting was the patients' home of residence. A third-party payer perspective and a lifelong time horizon were adopted. All transition probabilities, quality-adjusted life years (QALYs) and costs were estimated from the effectiveness study. A discount rate of 3.5% was applied to costs and benefits. Costs are expressed in international dollars (Int$), calculated according to the International Monetary Fund’s purchasing power parity rate. Different sensitivity analyses were performed. The model was built in Excel 365. Construct validity, verification during model construction and internal consistency of the results were assessed.

The programme had an average cost of Int$18,768.22/QALY, and the control Int$42,609.68/QALY. In the incremental analysis, the programme saved Int$26,436.10 and gained 0.81 QALYs over the control. In the sensitivity analyses, in 99.96% of cases, the programme was less costly and more effective.

The cost savings can facilitate the scalability.

The health and social care integration programme for frail older adults was more effective and less costly than the best standard of care to date. This study contributes to the scarce evidence on the efficiency of integrated care strategies for frail older persons.

This paper aims to characterize a sample of Lean Six Sigma (LSS) projects in healthcare settings and discuss some specificities of operational excellence (OPEX) initiatives in hospitals and healthcare organizations in the USA.

A content analysis involving a sample of 23 documents shared by US hospitals was performed in order to achieve the research objectives. Such analysis was based on a conceptual framework developed from the literature review. It was also applied to a quantitative approach, including descriptive statistics, hypothesis testing and correspondence analysis that supported the research.

Most LSSH projects were focused on business transformation and strategic improvements. Simple techniques and tools were predominant such as descriptive statistics, process mapping, 5S and spaghetti charts, usually implemented by Green Belts and Black Belts through the define, measure, analyze, improve and control (DMAIC) method. In addition to the expressive findings reported, these projects' results have been aligned with lead time and operational cost reduction, quality improvement and capacity increase.

The study adds knowledge to the OPEX literature by analyzing the Lean Six Sigma healthcare (LSSH) in hospitals and healthcare institutions in the USA. It also demonstrates that different approaches, such as the kaizen event and DMAIC project show different results according to some techniques and tools applied in the hospital environment.

The empirical evidence presented in this study provides scenery of the LSS practices in the healthcare settings, highlighting the implementation areas, outcomes, tools and techniques mostly used in the North American healthcare institutions.

Upon completion of this case study, students will be able to analyze the interplay between small business growth and innovation in sustainable entrepreneurial success; evaluate factors influencing the adoption of technological innovations within startups; and decide on the optimal technological innovation for achieving sustainable growth in a startup.

This case study is about Liliana, a young Colombian entrepreneur. She had to decide how to innovate in her process of providing regulatory compliance and due diligence consulting services. According to Law 1778 of 2016, compliance and due diligence services became mandatory for companies with international operations in Colombia. Lemaître, Liliana’s venture, provided this service in an artisanal way. However, her market required the incorporation of technologies. Liliana must choose what to automate in her process and what to keep traditional. Not innovating meant Lemaître would be unable to grow, causing the sustainability of the business would to be at risk.

This case study is suitable for use for master of business administration students and in executive education short courses.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

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.