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The environmental performance of organizations has come under public policy limelight since the phenomenal increase of natural resource degradation and industrial waste. Thus, green concepts have been put forward, but the implementation of green practices faces many barriers and challenges. These barriers require attention as organizational practices are negatively affecting the environment leading to global warming and climate change. Therefore, this chapter systematically identifies four internal barriers including inadequate management commitment and support, insufficient technology competence and infrastructure, financial constraints, the uncertainty of economic benefits, and eight sub barriers within an organization concerning green concepts implementation. Moreover, this chapter also identifies four external barriers including lack of stakeholder's interest, inadequate environmental administrative support, scarce academic research, and lack of green collaborative practices, and eight sub barriers outside an organizational context concerning green concept implementation. The barriers in this research were identified by reviewing the existing literature on the topic. This chapter advances the green literature by identifying multiple barriers and challenges to the successful implementation of green concepts in organizations. This is of significance as if these barriers are tackled strategically, it would reduce environmental degradation problems and help make financial gains. Moreover, this research can help managers understand the key barriers to green concept implementation and provide guidance to them when attempting to implement green practices in their organizations. This research would also motivate researchers to extend further investigation on how to overcome such barriers and find out strategies to mitigate the barriers to green concept implementation to effectively address environmental issues.

The objective of this research work is to study the artificial intelligence (AI)-based product benefits and problems of the agritech industry. The research variables were developed from the existing review of literature connecting to AI-based benefits and problems, and 90 samples of primary data from agritech industry managers were gathered using a survey of a well-structured research questionnaire. The statistical package of IBM-SPSS 21 was utilized to analyze the data using the statistical techniques of descriptive and inferential statistical analysis. Results show that better information for faster decision-making has been ranked as the topmost AI benefit. This implies that the executives of agritech units have a concern about the quality of decisions they make and resistance to change from employees and internal culture has been ranked as the topmost AI problem.

The accounting profession has recognized the need to increase pro bono (free) tax preparation services. Increased pro bono tax preparation services by accountants may address a growing unmet need for free tax preparation services by low-income taxpayers in the United States. One way to foster commitment to free services in the profession is by equipping accounting students with the knowledge and skills necessary to effectively serve low-income taxpayers in preparing their returns. We examined whether accounting students who provided free tax preparation services to low-income taxpayers as part of a service-learning course would experience significant changes in volunteering attitudes and motivation to offer free representation of low-income taxpayers in the future. The service-learning course was tied to the federal Volunteer Income Tax Assistance (VITA) program. Results from traditional pretest/posttest and retrospective pretest/posttest found participants reported significant increases in volunteering attitudes, the role of accounting in addressing social issues, attitudes toward helping others, and motivation and competence to offer future free representation of low-income taxpayers. Also, most participants reported positive experiences in the VITA clinic and further developed skills important to the accounting profession. Qualitative data supported the quantitative results.

Claims and disputes are often unavoidable in the construction industry due to its unique and complex characteristics involving the massive investment of capital, lengthy project duration, and multiple project stakeholders. This chapter intends to identify the critical construction claims attributes, compare the perceptions of major stakeholders on different claim attributes, and investigate the contrast of the top five claim attributes between this study and previous ones. The literature review resulted in 48 claim attributes responsible for the construction project schedule delays. These attributes were then presented to Vietnam construction industry (VCI) practitioners in the form of a questionnaire survey. Data analysis was done based on the collected 113 qualified samples. Relative importance index (RII) was applied to determine the ranking of claim attributes. The results were that the top five causes of claims, that is, payment delays, mistakes by contractor during construction stage, delays in work progress by the contractor, financial failure of the contractor, and frequently changing requirements by the owner, lead to the schedule delays in VCI. These findings can assist the local industry practitioners and foreign companies seeking a share in the VCI market in understanding the causes of construction claims comprehensively and formulating the countermeasures to minimise their impacts and hence reduce the unnecessary losses and raise the likelihood of success as well as maintain sustainable relationships among stakeholders.

The unavoidable connection between automation and digitalization is already in the business horizon in the name of Industry 5.0. Industry 4.0, the robotic and technological revolution were largely hit among the manufacturing industries, but Industry 5.0 is meant for all sectors across ranges from manufacturing to services. Evolution from the days of mechanization (Industry 1.0) to smart factory (Industry 4.0) witnessed the improvisation of metrics related to efficiency and optimization. And now its turn for the balance between optimization and efficiency with the support from robots in assisting the smarter generation’s technologies and machineries and tools through Industry 5.0 in the domain of marketing too where the change is constant and dynamic would be more accommodative to opportunities and challenges through the next wave of 5.0. The disruption by Industry 5.0 will change existing nature of marketing in terms of customer experience, supply chain, procurement, product development, retail operations, etc. The market which predominantly flourishes with the help of customers in co-creation is going to have robot as bystander with the intervention of this Revolution 5.0 which will level up the existing customer experience. Marketing by its nature demands the cooperation at multiple levels and is becoming easier prey for the Industry 5.0 revolution as it’s expected to create the cooperation between the humans and machines. Product development, customer engagement and customer experience will undergo the transformation due to this industry revolution and also there are other areas in the marketing domain to go through the impact are addressed in this chapter.

This chapter describes a service learning (SL) project implemented in an upper-level undergraduate Cost Accounting course to enhance the coverage of costing concepts. Employing a variation of Lafond, Leauby, and Wentzel (2017) SL task, students actively gather cost data for a business venture by preparing peanut butter and jelly sandwiches which are then donated to a local soup kitchen. Comparison of scores on pre- and post-tests suggests that the SL assignment enhances students’ understanding of key cost accounting concepts. More specifically, improvements in mean post-test scores proved significantly greater in the experimental group after completion of the SL activity than in the control group. Feedback further suggests that students appreciated the opportunity to engage in SL by helping others less fortunate. Active SL tied to course objectives meets The Association to Advance Collegiate Schools of Business (AACSB, 2013) suggestions for honing students’ critical thinking skills, while also helping to instill SL values in future business leaders.