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This study aimed to identify factors influencing AI/chatbot usage in education and research, and to evaluate the extent of the impact of these factors.

This study used a mixed approach of qualitative and quantitative methods. It is based on both primary and secondary data. The primary data were collected through an online survey. In total, 177 responses from teachers were included in this study. The collected data were analyzed using a statistical package for the social sciences.

The study revealed that the significant factors influencing the perception of the academic and research community toward the adoption of AI/interactive tools, such as Chatbots/ChatGpt for education and research, are challenges, benefits, awareness, opportunities, risks, sustainability and ethical considerations.

This study highlighted the importance of resolving challenges and enhancing awareness and benefits while carefully mitigating risks and ethical concerns in the integration of technology within the educational and research environment. These insights can assist policymakers in making decisions and developing strategies for the efficient adoption of AI/interactive tools in academia and research to enhance the overall quality of learning experiences.

The present study adds value to the existing literature on AI/interactive tool adoption in academia and research by offering a quantitative analysis of the factors impacting teachers' perception of the usage of such tools. Furthermore, it also indirectly helps achieve various UNSDGs, such as 4, 9, 10 and 17.

This study examines the need for an accounting curriculum to evolve in response to the changing business landscape. Specifically, this study aims to explore the relationship between various market forces, the shifting dynamics of business, and the importance of adapting accounting education to these changes.

This study is a combination of both quantitative and qualitative research. A structured questionnaire was administered to 320 professionals to gather data, and the study employed descriptive analysis, one-sample t-tests, and structured equation modeling to analyze the relationship between the variables.

The findings reveal a strong correlation between business transformation and the imperative to adapt accounting education. This study emphasizes the significance of modifying accounting curricula to align with the current market trends. Furthermore, this study addresses the pressing concern of sustainability and the triple bottom line (TBL), advocating specialized education in sustainability accounting programs.

Despite its contributions, this study acknowledges a limitation in its focus solely on the perceptions of professionals and academicians regarding the impact of business transformation on accounting education, without directly examining the prevailing accounting education system. Future research should address this limitation by undertaking a qualitative exploration of the actual accounting education landscape and market requirements.

The implications of the study span the theoretical, regulatory, environmental, and social domains, stressing the need for educational institutions, regulatory bodies, and industry to collaborate in shaping competent and future-ready accounting professionals. A systematic approach would validate and extend the findings of this study, providing deeper insights into the transformative processes necessary to enhance accounting education in response to evolving business landscapes and environmental dynamics.

The outcome of the study assists educational institutions and regulatory bodies in framing policies to adapt accounting education to the evolving business landscape by updating the accounting curriculum as per the changes in the market forces to make graduates relevant and competent.

This study aims to examine the factors driving the adoption of carbon management accounting (CMA) and various considerations that mediate its effectiveness in accounting and disclosure practices.

This study used an exploratory, cross-sectional, quantitative design. Academics, managements/executives, professional accountants, professional auditors and researchers served as the primary units of analysis. This study used a survey method to gather data through a structured online questionnaire. The data were analyzed using descriptive statistics and partial least squares structural equation modeling (PLS-SEM).

The results revealed that the factors driving the adoption of CMA directly influence the effectiveness of CMA practices, with a significant mediating effect of regulatory and ethical aspects. Furthermore, this study revealed the difficulty of accounting, quantifying and reporting carbon emissions and revenue generation from the trading of carbon credits. This highlights the critical role of standard-setters and academics in deciding the concrete methodology to promote uniformity in carbon disclosures.

The major limitations of this study are that it considered only the perception of experts and did not study the actual practices of CMA by considering companies that have already implemented CMA. Further studies should consider this aspect to validate the results of this study. Furthermore, the findings highlight the insignificant effect of economic, environmental and social aspects in enhancing the overall effectiveness of CMA. This is because of the limited number of factors considered in the study of such metrics. To overcome this limitation, future studies should consider wider aspects to validate the outcomes of this study.

The major contribution of this study is that it serves as a base input for business organizations, academics, researchers and regulatory authorities who are working to implement CMA strategies to reduce carbon emissions and promote net-zero business practices.

The outcome of this study is unique and new, as the subject matter of this study is in the nascent stage. The outcome of this study may become a significant valid input for regulators and policymaking companies to gain knowledge about CMA practices and motivate them to integrate CMA practices as part of their sustainability initiatives.

The present research aimed to examine the role of FDP in enhancing the teachers' competencies through modern technological tools and innovative teaching methods. And also, to evaluate the impact of FDPs on teachers' attitudes and motivation to integrate modern teaching innovations into their classroom practices.

Using a pre-post study design, the study was conducted in two phases, Phase I was conducted one week before conducting FDP (14th to 20th August 2023) and Phase II was conducted after one week of FDP (15th to 21st September 2023). The data were gathered through structured questionnaires from the participants in FDP and collected data were processed and analyzed through a statistical package for social sciences.

The study found that undergoing FDP by teachers significantly influences the adoption of advanced pedagogical approaches and technology integration during their teaching practice. This indirectly helps in promoting quality education at large and contributes to the UNSDG-4. The study also revealed that the effective FDP not only helps in advancing teaching methods but also influences instructors' philosophies and attitudes towards students' overall learning and development.

These findings have several key implications for higher education institutions, policymakers and teachers at large. Firstly, HEIs should prioritize undertaking FDPs that promote in adopting advanced pedagogical approaches. This indirectly equips the instructors with the knowledge and skills necessary to integrate modern teaching methods into their real classroom practices. Further, by adopting FDP as a strategic initiative to improve the quality of education and work by aligning these programs with broader SDG goals.

Advancing education for enhancing the overall quality of learning depends on the competencies of instructors. The competencies of instructors rely upon the involvement of instructors in life-long learning, level of adoption of technology, innovative approaches used, etc. This study may help higher education institutions adopt FDP as a strategic initiative to improve the quality of education and work by aligning these programs with broader SDG goals.

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.