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The purpose of this paper is to explore how posthumanism can contribute towards reframing responsible management education (RME) after the pandemic. Ethics has been a growing concern in management education for some time now, but the need to acknowledge the limitations and side effects of the global economy and the interdependences between biological and societal systems has come to the forefront in dramatic fashion during the pandemic.

Posthumanism proposes moving beyond traditional dichotomies such as nature-culture and social-material to introduce a relational epistemology in which attention is focused on local sociomaterial entanglements. This also introduces a new moral posture that is not based on formal principles but on a strong commitment to assembling the world and a capacity to cultivate response-abilities. As far as responsible management is concerned, it means moving the focus from managers to managing practices.

The contribution casts an original and critical eye on the reframing of RME and encourages a movement towards a “decolonisation” of educational methodologies. Posthumanist research acknowledges that pedagogical practices are the loci power relations and inclusion or exclusion come into play and are inscribed in the materiality of education, in the sense of objects as well as human bodies. Then, by applying on the author's experience as teacher, the paper provides inputs for developing a posthumanist research agenda for RME after the pandemic.

The contribution uses posthuman lens to explore RME and develops an original research agenda starting from the author’s teaching practices.

This study aims to dispense a concrete and coherent picture on the role of digitalization of accounting information (DOAI) among the small and medium-sized enterprises (SMEs) through a statistically reliable and parsimonious paradigm for procuring the impact of DOAI on sustainable innovation ecosystem (SIE) and public value (PV) generation. With this cue, the geographical scope of this tentative manuscript was framed in SMEs of developing countries.

A three-pronged methodology was disposed in this research, namely, literature review, expert interviews and self-administered survey. Qualitative data was procured from a series of semi-structured in-depth interviews. The quantitative data was drawn on a self-administered survey in which the closed-ended questionnaires were conveniently circulated to a cross-sectional sample of 583 respondents. The data captured from quantitative approach was processed and analyzed via covariance-based structural equation modeling with AMOS 26.0.

The outcomes analysis highlighted that there were significant positive associations between the hypothesized constructs regarding significance and effect size. These interlinks were also partially mediated through the mediation of quality of information on financial reports and SIE.

This research was bounded by geographical provenance emphasis on one country and relative smallness of the data set procured through anonymous survey-based approach drawn from a convenient sample of digitally savvy respondents working in one sub-sector resulted in the reduction in the robustness and generalizability of the observations. Nevertheless, these above-mentioned limitations could thus offer the starting points for novel avenues creation for the future research.

The practitioners would definitely have valuable benefits from in-depth insights on the obtained findings. Concretely, as lifting the degree of understandings on the magnitude of long-term cooperation and superior coordination within the SIE would enable practitioners to enlarge their business viewpoints to better cope with the challenges of complicated business settings, facilitating them to co-create PV for all their key stakeholders through giving priority to implementing DOAI.

Society could benefit from this study if policymakers and the influencers of government focus on innovative features and assure the possible environment for innovation deployment through embarking on introducing policies that would facilitate the digitalization as well as stimulate and incentivize establishing the SIE for PV generation. It would be good for both the SMEs and society when SMEs could thrive in community settings as well as this togetherness.

Unpacking the potential of DOAI has been considered as the promising research avenues that are outlined not only to redress the shortfall in the research stream in relation to the digitalization among SMEs but also provide the right directions for sustainable development among SMEs.

With the development of machine learning techniques, the artificial intelligence systems such as crowd networks are becoming more autonomous and smart. Therefore, there is a growing demand for developing a universal intelligence measurement so that the intelligence of artificial intelligence systems can be evaluated. This paper aims to propose a more formalized and accurate machine intelligence measurement method.

This paper proposes a quality–time–complexity universal intelligence measurement method to measure the intelligence of agents.

By observing the interaction process between the agent and the environment, we abstract three major factors for intelligence measure as quality, time and complexity of environment.

This paper proposes a calculable universal intelligent measure method through considering more than two factors and the correlations between factors which are involved in an intelligent measurement.

In this world of complexity, disruption, multi-layered crises and insecurity, people seek orientation, stability and meaning. This desire exists in everyday life, in working environments and even more in vacation time. Therefore, the way we see the world and how we interact with each other and with nature should also be reflected by tourist destinations. ‘Destination Conscience’ seems to be a promising conception that offers the desired contemporary design of destination realities and travel experiences. Accordingly, destinations and their products should be characterised by authenticity, meaning, sensitivity and humaneness on all levels. In this chapter, the concept of ‘integral ecology’ as a holistic worldview and new paradigm is presented. Integral ecology can be a source of perception and wisdom that enriches the ‘conscience’ of a destination and all its actors. Hence, this chapter addresses the question of how integral ecology can contribute to Destination Conscience. The essay uses the methods of literature review, application, transfer and case study.

Firstly, the concept of integral ecology will be presented. In the second part, this worldview will be applied to destinations. The enrichment of Destination Conscience by the principles of integral ecology can manifest in the destination's self-image and in the interaction in business relations and business actions. It can find expression in the operational management, organisation and development of a destination and in the design of the touristic services and products. In the third part, the case study of a Catholic monastery in the Altmühltal will be presented for further illustration.

The paper presents a study on whether citizens’ immigration attitudes shape their attitudes towards social welfare in three Nordic countries.

The main analysis was performed using linear regression analysis. Data were retrieved from the eighth round of the European Social Survey (2016). The data cover the Finnish, Norwegian and Swedish respondents (N = 5,021).

The analyses indicate that citizens’ immigration attitudes are associated with their social welfare attitudes. The more positive the attitudes towards immigration are, the more positive the attitudes toward social welfare will be. Further, people in the political Left have more positive attitudes towards social welfare compared to those in the political Right; but, the immigration issue is more divisive of the political Left’s opinion than that of the Right.

Public opinion research has its limitations because behind an individual’s opinion there are many hidden factors. An individual may also have different opinions depending on the dimensions of the welfare state.

If the immigration issue reduces the support for social welfare among the political Left, it may reduce the legitimacy of the Nordic social policy because the support of the political Left has traditionally been in favour of the universal principles of the welfare state.

The association of the immigration issue and social welfare attitudes has been broadly studied; but, the interaction of the immigration issue and political opinion on social welfare attitudes is less studied.

The purpose of this paper is to examine whether board characteristics moderate the relationship between capital adequacy regulation and bank risk-taking of universal banks in Sub-Saharan Africa (SSA).

The paper uses 700 bank-year observations of universal banks in SSA between 2009 and 2019. The paper further uses the two-step generalized method of moments as the baseline estimator.

The paper finds that capital adequacy regulation is positively related to overall bank and liquidity risks. Nonetheless, capital adequacy regulation increases credit risk in the sampled banks. The paper further reports that board characteristics individually and significantly moderate the relationship between capital adequacy regulation and risk-taking.

The findings have implications for regulators of universal banks that board characteristics matter for capital adequacy regulation to impact risk-taking behavior.

The paper extends the existing literature on the effect of board characteristics on the capital adequacy regulations and risk-taking behavior nexus of universal banks.

The purpose of this paper is to evaluate the relative effects of three facets or connectors argued to be vital for learners in successful e-learning outcomes in developing economies.

Data were collected through a survey involving 130 learners. A stratified sampling technique was employed. Regression analyses making use of linear, multiple and PROCESS macro in Statistical Package for the Social Sciences (SPSS) were used to analyze data.

Technological self-efficacy and social presence are the most important facets needed by participants for effective learning in higher education institutions in developing countries. Learning tools meant to enhance teaching and learning and also contribute to learner satisfaction.

The findings of the study provide insights to academic administrators to pay close attention to the three connectors in order to ensure quality learning. The findings guide higher learning institutions to adequately and selectively pay attention to the three connections. Deliberate efforts focusing on students' situations, opinions and concerns are vital for learner satisfaction in developing economies.

This study represents a first attempt to examine the effect of the “right connections” for effective learning in developing economies, using a quantitative approach. The findings bring into attention the role of assessing learner inputs and virtual environment in boosting the effectiveness of e-learning. The findings also result in a model that should lead to increased learner satisfaction through the implementation of right connections. The study “disputes” the relevance of a universal e-learning system.