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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.

The study's objective was to address the factors impacting the employability attributes of fresh graduates in the Kingdom of Bahrain while considering the various challenges. This study used a quantitative approach which employed the questionnaire tool, and data were collected by using a convenience sampling method. The study sample comprised n = 385 respondents from different industries, including manufacturing, banking and finance, hospitality, healthcare, oil and gas, and real estate sectors of Bahrain. Data gathered from questionnaire were analyzed using Statistical Package for the Social Sciences (SPSS), where descriptive and inferential statistics was used to analyze the data. The results of the study showed for the major Hypothesis 1 that the demographic variables have no significant statistical impact on employment attributes of the new fresh graduates. Moreover, findings suggest that null hypothesis for major Hypothesis 2 has been rejected as applied academic skills and critical thinking skills have no significant impact on employability attribute of fresh graduates in the Kingdom of Bahrain. Null hypothesis for major Hypothesis 3 has been accepted as findings suggest that technology use skills (β ₁ = 0.080), system thinking skills (β ₂ = 0.210), communication skills (β ₃ = 0.402), and information skills (β ₄ = −0.100) which are an antecedent of workplace skills, have significant statistical impact on employability attribute of fresh graduates in Kingdom of Bahrain. Lastly, null hypothesis for major Hypothesis 4 has been accepted as findings suggest that interpersonal skills (β ₅ = 0.229) which are an antecedent of effective relationship have significant statistical impact on employability attribute of fresh graduates in the Kingdom of Bahrain.

Different studies have been conducted on the relationship between technological capability and firm performance. These studies obtain different values for the relationship, known as heterogeneous results. The purpose of this paper is to analyze the relationship between technological capability and firm performance and its statistical between-study heterogeneity.

In order to analyze all the results from this relationship that were found in the literature, we adopted the literature review with a meta-analytic method. We consulted the Scopus and Web of Science databases, which returned, after the application of inclusion criteria, 23 primary studies with data from 5,882 manufacturing firms.

We observed that technological capability and performance are positively related; however, the results regarding this relationship are heterogeneous. We discovered four possible sources of statistical between-study heterogeneity: (i) the statistical between-study heterogeneity of the variables to measure technological capability and performance; (ii) orientation of the thematic approach – some illustrate the relationship between technological capability and performance using mathematical and theoretical models, while others examine the relationship between technological capability and performance and propose implications pertaining to that relationship; (iii) the source of data for primary studies and (iv) the context in which this relationship is observed.

It is necessary to standardize a set of variables through which technological capability and performance are evaluated so that results and implications can be usefully compared between countries and industrial sectors.

The contribution to knowledge is identifying the statistical between-study heterogeneity on the relationship between technological capabilities and firm performance, as well as its potential sources.

The rapid expansion of internet usage and device connectivity has underscored the importance of understanding the public’s cyber behavior and knowledge. Despite this, there is little research that examines the public’s objective knowledge of secure information security practices. The purpose of this study is to examine how objective cyber awareness is distributed throughout society.

This study draws on a large national survey of adults to examine the relationship between individual factors – such as demographic attributes and socioeconomic resources – and information security awareness. The study estimates several statistical models using weighted logistic regression to model objective information security awareness.

The results indicate that socioeconomic resources such as income and education have a significant effect on individuals’ information security awareness with richer and more highly educated individuals exhibiting greater awareness of important security practices and tools. Additionally, age and gender represent consistent and clear informational gaps in society as older individuals and females are significantly less knowledgeable about an array of information security practices than younger individuals and males, respectively.

The findings have important implications for our understanding of information security behavior and user vulnerability in an increasingly digital and connected society. Despite the growing importance of cybersecurity for all individuals in nearly all domains of daily life, there is substantial inequality in awareness about secure cyber practices and the tools and techniques used to protect one’s self from attacks. While digital technology will continue to permeate many aspects of daily life – from financial transactions to health services to social interactions – the findings here indicate that some users may be far more exposed and vulnerable to attack than others.

This study contributes to our understanding of general user information security awareness using a large survey and statistical models to generalize about the public’s information security awareness across multiple domains and stimulates future research on public knowledge of information security. The findings indicate that some users may be far more exposed and vulnerable to attack than others. Despite the growing importance of cybersecurity for all individuals in nearly all domains of daily life, there is substantial inequality in awareness about secure cyber practices and the tools and techniques used to protect one’s self from attacks.

This study aims to investigate the effects of organizational culture factors on the selection of software process development models and develops a conceptual model for selecting and adopting process development models with an organizational culture approach, using 12 criteria and their sub-criteria defined in Fey and Denison’s model (12 criteria).

The research hypotheses were investigated using statistical analysis, and then the criteria and sub-criteria were selected based on Fey and Denison’s model and the experts’ viewpoints. Afterward, the organizational culture of the selected company was measured using the data from 2016 and 2017, based on Fey and Denison’s questionnaire. Due to the correlation between the criteria, using the decision-making trial and evaluation technique, the correlation between sub-criteria were determined, and by analytical network process method and using Super-Decision software, the process development model was preferred to the 12 common models in information systems development.

Results indicated a significant and positive effect of organizational culture factors (except the core values factor) on the selection of development models. Also, by changing the value of organizational culture, the selected process development model changed either. Sensitivity analysis performed on the sub-criteria implied that by changing and improving some sub-criteria, the organization will be ready and willing to use the agile or risk-based models such as spiral and win-win models. Concerning units where the mentioned indicators were at moderate and low limits, models such as waterfall, V-shaped and incremental worked more appropriately.

While many studies were performed in comparing development models and investigating their strengths and weaknesses, and the impact of organizational culture on the success of information technology projects, literature indicated that the impact of organizational sub-culture prevailing in the selection of development process models has not been investigated. In this study, new factors and indicators were addressed affecting the selection of development models with a focus on organizational culture. Correlation among the factors and indicators was also investigated and, finally, a conceptual model was proposed for proper adoption of the models and methodologies of system development.

This study aims to understand how organizations in the service industry can encourage the use of enterprise social networks (ESNs) for knowledge sharing, focusing on the concepts of intra-organizational trust and governance.

The authors gathered data through an online survey of 104 participants from the financial services industry. Data were analyzed using structural equation modelling to test the proposed model and evaluate the constructs’ reliability and validity.

The findings of the survey data indicate that intra-organizational trust and governance are related to the use of ESN for knowledge sharing to enhance service innovation. Further, the findings suggest that, although trust directly affects service innovation, using ESN for knowledge sharing partially mediates the relationship between trust and service innovation. The findings also reveal that governance significantly moderates the relationship between ESN for knowledge sharing and innovation.

This paper provides insights into the relationship between trust, knowledge sharing and innovation. The novelty of this study demonstrates that governance strengthens the relationship between ESN for knowledge sharing and innovation. Further, the study suggests that firms using or intending to use ESNs could keep track of the evolving nature of ESNs, develop an open culture and create a trusted environment in their organizations.

This study uses a comprehensive theoretical framework that combines social cognitive theory and neighborhood effect to investigate the influence of neighborhood effects on farmers’ outcome expectations, observational learning and self-efficacy. This study aims is to analyze the mechanisms that underlie the adoption of social media by farmers for knowledge exchange in the agricultural context. Specifically, this research explores the role of neighborhood effects, outcome expectations, observational learning and self-efficacy in shaping farmers’ decision-making process regarding the use of social media platforms for exchanging agricultural knowledge.

The study data was collected through a sample survey conducted among 570 agricultural households residing in the provinces of Thai Nguyen, Cao Bang, Bac Kan and Phu Tho, located in the northern region of Vietnam. To analyze the data, structural equation modeling was used as the statistical technique of choice.

The findings of the study indicate a significant influence of neighborhood effects on outcome expectations, observational learning and self-efficacy. These factors, derived from social cognitive theory, also exhibit a positive association with farmers’ adoption of social media for knowledge exchange. Additionally, the study highlights that neighborhood contribute to a favorable adoption of social media among farmers via outcome expectations, observational learning, and self-efficacy.

The study is limited in examining farmers’ social media adoption for agriculture knowledge exchange in Northern mountainous area of Vietnam. This study could be replicated across various regions or nations, providing comparative insights into the adoption of social media among farmers for knowledge exchange.

The study findings suggest practical and innovative means to promote farmers’ social media adoption for agriculture knowledge exchange.

This study presents a pioneering approach by integrating social cognitive theory and neighborhood effect to elucidate the factors influencing farmers’ adoption of social media for the purpose of agriculture knowledge exchange.

By combining relevant literature and using quantitative methodology, this study aims to look into the role of knowledge management (KM) as a mediator between entrepreneurial competencies (ECs) and the sustainable performance (SP) of manufacturing small and medium-sized enterprises (SMEs).

The relationships in the proposed model were examined with data collected from 122 Malaysian SMEs using a cross-sectional technique and a standardized questionnaire and analyzed using structural equation modeling path analysis.

According to the findings, ECs have a positive and considerable impact on KM as well as the SP of manufacturing SMEs. Importantly, KM partially mediates between ECs and the SP of manufacturing SMEs.

This research provides a theoretical contribution through the integration of ECs, KM and SP within a unified framework that takes into account the viewpoints of the resource-based view, the knowledge-based view and the triple bottom line. The results corroborate that ECs directly affect SP and indirectly through KM. Nevertheless, the study’s use of cross-sectional survey data makes it impossible to draw conclusions about causes. This is because ECs, KM and SP all have effects on time that this empirical framework cannot account for.

The findings of this research provide valuable insights for managers and decision-makers in SMEs, who are expected to show an increasing interest in adopting KM processes into their companies through which ECs can be translated into SP.

By applying the proposed framework, SMEs can conduct their activities in ways that do not harm environmental and societal well-being while achieving appropriate economic performance at the same time.

As a result, the findings of this study can add to the literature on ECs and KM, as well as boost the chances of SME sustainability. Directions for future research are also provided in relation to a better understanding of the factors affecting the SP of SMEs.

The COVID-19 pandemic is not a foodborne infectious disease, but it has dramatically impacted food safety practices worldwide due to its potential for transmission through contaminated surfaces and food. Accordingly, the Omicron variant seems to have affected food-related activities and behaviours and disturbed food supply networks since its appearance in November 2021. Hence, this paper aims to assess how the Omicron variant impacted food safety knowledge, attitudes and practices amongst adult consumers in five countries: Bosnia and Herzegovina, North Macedonia, Serbia, Montenegro and Russia.

The study is based on an online survey. The questionnaire was developed and revised based on previous research on the impact of previous COVID-19 waves on food-related activities in several countries. The questionnaire was distributed through the SurveyMonkey platform from January 15 to February 25, 2022. It consisted of 29 multiple-choice and one-option questions organised into three sections. A total of 6,483 valid responses were received. Statistical Package for Social Sciences (SPSS) version 25.0 was used to analyse the survey results.

According to the survey findings, food safety practices evolved during the Omicron wave in the studied countries. Firstly, less than half of the sample used a face mask whilst purchasing food. Secondly, regarding food safety knowledge, the survey results suggest that there is still a lack of knowledge in the studied countries. Thirdly, the survey indicates a lack of knowledge amongst the respondents regarding food safety attitudes. For instance, more than a third of the sample (34.4%) are unsure whether the COVID-19 virus can be transmitted through food. These results are surprising and alarming, especially considering that our sample has a higher education than the population of the studied countries.

The main limitation of this research is the sample bias. Survey participants were randomly chosen, enrolled voluntarily and not rewarded. As a result, the questionnaire was self-administered and completed exclusively by people motivated by an interest in the topic. Consequently, our survey does not represent the general population of the studied countries. People with a high degree of education and women, for example, were overrepresented in our sample.

This study is unique in that it is the first to gather information and analyse people’s perceptions of the effects of the Omicron variant on food safety. As a result, the findings of this survey offer a solid basis for future investigations into the impact of the pandemic on food safety in the Balkan region and Russia. This study can help further understand the changes during the COVID-19 pandemic. It provides crucial insights that can be used to guide future decision-making and policy development regarding improving food safety practices. This and other future studies will be a foundation for organisational and government readiness for future shocks, crises and pandemics. The effects of the present Ukrainian conflict on agricultural systems and supply chains throughout the globe (e.g. increased food prices) show that this is timely, urgent and highly required.

The migration of physicians is a global interest, causing imbalances between developed and developing countries. Romania is one of Europe's major providers of physicians, not because there is a surplus, but because physicians are drawn to places with better living and working conditions. Medicine in Romania is increasingly highly advanced, and Romanian physicians are well appreciated all over the world. Despite being one of the countries with the most medical graduates in the world, Romania is suffering a doctor exodus. After joining the EU, the problem of physician migration became widespread, resulting in a deficient and inefficient healthcare system. Therefore, the purpose of this study is to estimate the losses registered by Romania because of physicians' decision to migrate.

These losses were calculated in two ways: utilizing the statistical life value and the amount of money invested in training a medical graduate.

According to the findings, the losses in 2018 were 104.16 million euros, approximately 0.12% of GDP.

The originality of this paper consists in data, being provided by the College of Physicians from Romania and the method used, this study being the only one that estimates the cost of Romanian physicians' migration. The paper adds to existing knowledge an empirical results regarding quantifying the value reflecting the departure of physicians, using value of statistical life and the amount of money invested in preparing a medical graduate.