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Introduction: Investments in environmentally friendly initiatives can bolster infrastructure projects, agricultural methods, and water management systems that improve the ability to withstand climate-related difficulties. Green investments encompass endorsing carbon markets and financial instruments that incentivise reducing emissions. This research helps attain the climate objectives described in sustainable development goal 13 (SDG 13).

Purpose: This chapter aims to investigate the relationship between greenhouse gases (GHG) and gross domestic product (GDP), with the underlying objective of understanding the relevance of green investment for sustainable development.

Methodology: For the analysis, the top five countries: the USA, China, Germany, Japan, and India, were chosen based on the world’s largest economies in 2023, as per their GDP data. For testing the hypothesis, data from the World Bank database during the period 2002-2022 was retrieved and GDP is used as a dependent variable and GHG as an independent variable. For the study, panel data are used, and the Johansen cointegration test and ordinary least squares (OLS) regression are applied.

Findings: In the case of China and India, the null hypothesis has been rejected, which is depicted by the significant and high degree of relation between GHGs and the GDP of these two countries. The null hypothesis is also rejected for the USA and Germany, but it shows a significant and moderate degree of relationship between GHG and GDP. For Japan, the null hypothesis is accepted and reflects a negative relationship between GHG and GDP.

Cybersecurity has received growing attention from academic researchers and industry practitioners as a strategy to accelerate performance gains and social sustainability. Meanwhile, firms are usually prone to cyber-risks that emanate from their supply chain partners especially third-party logistics providers (3PLs). Thus, it is crucial to implement cyber-risks management in 3PLs to achieve social sustainability in supply chains. However, these 3PLs are faced with critical difficulties which tend to hamper the consistent growth of cybersecurity. This paper aims to analyze these critical difficulties.

Data were sourced from 40 managers in Nigerian 3PLs with the aid of questionnaires. A novel quantitative methodology based on the synergetic combination of interval-valued neutrosophic analytic hierarchy process (IVN-AHP) and multi-objective optimization on the basis of a ratio analysis plus the full multiplicative form (MULTIMOORA) is applied. Sensitivity analysis and comparative analysis with other decision models were conducted.

Barriers were identified from published literature, finalized using experts’ inputs and classified under organizational, institutional and human (cultural values) dimensions. The results highlight the most critical dimension as human followed by organizational and institutional. Also, the results pinpointed indigenous beliefs (e.g. cyber-crime spiritualism), poor humane orientation, unavailable specific tools for managing cyber-risks and skilled workforce shortage as the most critical barriers that show the highest potential to elicit other barriers.

By illustrating the most significant barriers, this study will assist policy makers and industry practitioners in developing strategies in a coordinated and sequential manner to overcome these barriers and thus, achieve socially sustainable supply chains.

This research pioneers the use of IVN-AHP-MULTIMOORA to analyze cyber-risks management barriers in 3PLs for supply chain social sustainability in a developing nation.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

Patient safety is a top priority globally. A robust healthcare system requires strategic collaboration between research and development. The author analysed over 300 cases from seven hospitals using the failure modes, effects, and criticality analysis (FMECA) tool to understand the underlying causes of medical errors.

The author studied seven hospitals and 300 cases using FMECA to prioritise activities. The findings showed that high-priority events occurred less frequently but had the potential to cause the most harm. Team members evaluated independently to ensure unbiased evaluations. This approach is useful for setting priorities or assessing difficulties.

Poor communication and lack of coordination among staff in a healthcare organisation caused misunderstandings, ineffective decision-making, delays in patient care, and medical errors. Implementation of effective communication and coordination protocols can help avoid these problems.

The study recommends using FMECA to identify and prioritise failures and conducting in-depth analyses to understand their root causes. It also highlights the importance of interdisciplinary knowledge and soft skills for healthcare staff.

This study reveals the significance of FMECA in healthcare risk management and benchmarking. FMECA helps identify system failures, develop prevention strategies, and evaluate effectiveness against industry benchmarks. It offers healthcare professionals a valuable tool to enhance patient safety and improve healthcare quality.