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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.

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.

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.

School kiosk offerings play a crucial role in the dietary behavior of students. The importance of healthy meals in schools is emphasized again and again, but there is a lack of practical implementation and literature data on kiosk offers and acceptance. This study aimed to analyze the reasons and improve the situation.

Individual nutrition knowledge and behavior as well as purchasing behavior at a typical kiosk scenario at schools were collected. Based on the outcome, a concept for improving the school kiosk offerings according to the quality standard of the German Nutrition Society was developed. Many obstacles and challenges had to be overcome in the transition to healthier offerings and their implementation. In the course of these changes, the creation of a new feel-good cafeteria lounge was deemed necessary and finally realized.

A large percentage of the school kiosk offerings did not meet the desires of the school community. Opportunities to improve the school kiosk service were identified. The skillful planning of structural changes towards healthy food offers and warm meals on two weekdays made it possible to implement the official nutrition standards for healthier meals at school kiosks, despite long-term challenges for food providers.

After a critical analysis of the reasons for the lack of politically desired standards for healthier meals at school kiosks, a new implementation culture is presented and was successfully applied to overcome barriers and challenges through an incremental-dynamic concept strategy with iterative cooperation between the actors of food service providers, school administration, school management, teachers and students.

This study aims to conduct a comprehensive bibliometric analysis, assessing studies related to service quality and customer satisfaction in Islamic banking.

Using a bibliometric approach, this research draws from literature samples retrieved in April 2023 from the SCOPUS database. The sample encompasses 138 articles published between 1999 and 2023, adhering to specific selection criteria. Analytical tools such as R program, VOSviewer and Microsoft Excel were used to categorise the data into three primary domains: productivity, citation patterns and network analysis. These categories further include the identification of research flows and prospective areas for further investigation.

The results indicate a substantial surge in publications between 2011 and 2022 involving 372 authors. This study identifies the primary contributors in terms of countries, affiliations, publications, sources and researchers. Seven distinct clusters emerged from the 138 papers, encompassing customer attitude, comparison studies, digital banking, customer loyalty, customer trust, consumer determinants and service quality. Additionally, the study outlines a future research agenda, posing specific research questions.

Recognising the limitations inherent in focusing solely on Scopus-indexed publications, future studies may benefit from incorporating various databases, such as the Web of Science, for a more expansive exploration of study units. A systematic review of articles on a specific topic could also enhance the comprehensiveness of the study.

This investigation empowers Islamic bank managers to devise targeted marketing plans, differentiating themselves from competitors. By implementing relevant improvements in operational and service processes, managers can enhance the customer experience, fostering a lasting competitive advantage. For academics, this study lays a robust foundation for further research, encouraging the development of a comprehensive conceptual model and empirical testing. The identification of current research gaps enables researchers to focus on areas that remain underexplored.

This study not only illuminates critical gaps in existing research but also proposes a research agenda to guide future researchers in remaining pertinent, particularly within the context of Islamic banking marketing.

This research aims to provide a comprehensive understanding of the evolution and trends in psychological capital (PsyCap) research and related issues.

This research uses bibliometric analysis. A total of 2,244 journal articles were extracted from the Scopus database using relevant keywords, covering the period from 1997 to 2023. The data analysis was conducted utilizing VOSviewer software, Microsoft Excel, and an online text analysis tool.

There is a rapid rise in the quantity of PsyCap publications, especially from 2017, with significant contribution of research from Chinese scholars with 577 articles in the period 2019–2023. The antecedents of PsyCap have a stagnation of leadership-related topics and increased focus on social support and perceived organizational support. The attention has been specifically directed toward well-being and mental health, with special emphasis on work engagement, job satisfaction, and job performance.

The exclusion of certain publications in this research may overlook emerging trends. Thus, future research endeavors should adopt a multifaceted approach that combines bibliometric analysis with qualitative and quantitative methods to glean comprehensive insights into PsyCap research.

PsyCap research is growing rapidly, with more publications in the last three years than in all the previous years combined. This study, updating data until the end of 2023, provides the most up-to-date insights on research trends in PsyCap to aid scholars in discerning suitable avenues for their research endeavors.

Purpose: The book chapter seeks to investigate the numerous green finance measures already taken by various banks in the direction of Bangladesh’s sustainable development. The chapter also demonstrates the extent to which banks in the nation will use green finance between 2019 and 2022.

Need for the study: This study indicated that practically all banks participated in green finance initiatives to promote sustainable economic growth. Private commercial banks (PCBs) and foreign commercial banks (FCBs) have taken more measures than the other banks, although their efforts still fall short. Therefore, it will be better for the environment and sustainable growth if the financial industry adopts more green finance projects.

Methodology: The study mostly relied on secondary data and information gathered from Bangladesh Bank annual reports, numerous studies on green financing, and the websites of several institutions. Microsoft Excel has been used to examine the data. Data have been presented using tables, graphs, and charts.

Findings: Green financing is now the demand of the time because the whole world, especially Bangladesh, is facing adverse impacts from global warming and climate change. So environmental issues have become the main concern of the government, Bangladesh Bank, stakeholders, and society, and they wish to know about the initiatives towards green financing taken by the various banks to reduce the impact of global warming.

Implications: Policymakers, governments, private and public organisations, banking industries, and their stakeholders will benefit from the book chapter.

The purpose of this study is to examine the “Top 100” articles that received the highest online attention in 2023.

The author examined data obtained from the Dimensions database. They determined the top 100 articles with the highest Altmetric Attention Score published in 2023 using the Dimensions database. The search was done on December 31, 2023, and the publication type was limited to articles. Furthermore, articles were analyzed to identify online attention platforms, subject categories, publication sources, access types and authorship patterns. The data were organized in Microsoft Excel for eventual examination.

The most discoursed article in 2023 has an Article Attention Score of 26156. The “Top 100 List” is dominated by COVID-19-related studies. X (249,064), Mendeley (2,445) and News (1,977) are the most prominent sharing and discussion platforms. There is an unequal distribution of articles in 28 subject categories. The top 100 articles were published in 67 journals. The majority of articles are accessible under the open-access model. The top 100 articles are written by 1,323 authors, with an authorship range of 1 to 308. The majority of articles are the result of collaborative work, and the correlation analysis between citations and AAS indicates a weak positive correlation possibly because of different factors influencing each metric and their methods of measuring scholarly impact.

To the best of the authors’ knowledge, this study is the first to present online attention to academic articles published in 2023. This study examines the effect of online attention platforms on research, which may be used as a measure of research outcome.

Many organizations currently transition towards digitalized process design, execution, control, assurance and improvement, and the purpose of this research is to empirically demonstrate how data-based operational excellence techniques are useful in digitalized environments by means of the optimization of a robotic process automation deployment.

An interpretive mixed-method case study approach comprising both secondary Lean Six Sigma (LSS) project data together with participant-as-observer archival observations is applied. A case report, comprising per DMAIC phase (1) the objectives, (2) the main deliverables, (3) the results and (4) the key actions leading to achieving the presented results is presented.

Key findings comprise (1) the importance of understanding how to acquire and prepare large system generated data and (2) the need for better large system-generated database validation mechanisms. Finally (3) the importance of process contextual understanding of the LSS project lead is emphasized, together with (4) the need for LSS foundational curriculum developments in order to be effective in digitalized environments.

This study provides a rich prescriptive demonstration of LSS methodology implementation for RPA deployment improvement, and is one of the few empirical demonstrations of LSS based problem solving methodology in industry 4.0 contexts.