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This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.

By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.

Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.

Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.

The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.

This study aims to investigate the moderating impact of environmental knowledge on the factors influencing individuals’ continuous intention to use e-wallets.

Using a quantitative research design, this study develops and empirically tests a structural model. A purposive sample of 344 e-wallet users in Jordan was analyzed using Smart-PLS software.

The results indicate that perceived usefulness, subjective norms and perceived behavioral control directly influence the intention to continue using e-wallets. Notably, environmental concern and environmental knowledge do not have a direct impact on continuous intention. However, they act as mediators in the relationship between perceived behavioral control and continuous intention. Specifically, environmental knowledge acts as a mediator between perceived behavioral control, subjective norms and continuous intention. Furthermore, environmental knowledge moderates the relationship between perceived behavioral control and subjective norms, significantly impacting users’ continuous intention to use e-wallets.

This study contributes to the extended theory of planned behavior model within the banking sector by emphasizing the enhanced explanatory power of environmental factors. It underscores the pivotal role of environmental knowledge as a moderator that connects determinants of e-wallet usage to continuous intention.

This research aims to determine the levels of education quality (EQ), technology usage (TU), students' satisfaction (SS) and the impact of EQ on SS. Also, it seeks to find out how TU as a moderator affects EQ and SS in Pakistani private higher education institutions (HEIs).

A total of 440 postgraduate students at eleven private universities in Lahore, Punjab Province, Pakistan, participated in empirical research and data were obtained through the use of an online questionnaire. Simple random sampling was used to choose participants and partial least square structural equation modeling was employed to analyze the data.

The findings revealed that Pakistani private HEIs have a medium level of EQ, TU and SS. Furthermore, the data reveal the existence of a significant positive relationship between EQ and SS, whereas TU as a moderator was found to negatively affect EQ and SS.

Postgraduate students of private HEIs in Pakistan were considered for this investigation and this study was limited to testing only in Punjab province. Another limitation of this study is that it was based on a research framework from previous research and literature. This study employed questionnaire surveys to conduct evaluations of teachers' teaching quality by university students. Furthermore, the questionnaire employed student self-evaluations to assess the quality of teaching. The research data would be more detailed if it were possible to include teachers' self-evaluations of their teaching quality.

The current study provides key insights for policymakers, higher education commission and HEIs. The results suggest leveraging the identified medium levels of EQ, TU and student satisfaction in Pakistani private HEIs. In an effort to boost the medium levels, policymakers are encouraged to enhance the teaching and learning experience by robustly integrating Web 4.0 technologies. Institutions can intervene strategically by investing in infrastructure and innovative tools aligned with students' technological needs. Likewise, policymakers and institutions can optimize learning management systems (LMS) by developing and implementing policies that encourage their adoption and optimization across HEIs. This may contribute to the accomplishment of the United Nations' sustainable development goal of providing quality education. Moreover, with the help of this research HEIs can establish minimum quality standards regarding academic teaching and learning materials. Implementing the above-mentioned practical implications might boost student satisfaction in HEIs which would benefit not only students but also the institutions.

The novelty of the article lies in the fact that it addresses the gap in the existing literature by exploring the levels of EQ, TU and student satisfaction in the context of private higher education in Pakistan. Furthermore, this study investigated whether TU served as a moderator in the relationship between student satisfaction and UNESCO-recommended EQ. This study elaborates on EQ indicators recommended by UNESCO in Pakistan’s private higher education sector.

This study aims to examine the effects of climate change and agricultural technologies on crop production in Vietnam for the period 1990–2018.

Several econometric techniques – such as the augmented Dickey–Fuller, Phillips–Perron, the autoregressive distributed lag (ARDL) bounds test, variance decomposition method (VDM) and impulse response function (IRF) are used for the empirical analysis.

The results of the ARDL bounds test confirm the significant dynamic relationship among the variables under consideration, with a significance level of 1%. The primary findings indicate that the average annual temperature exerts a negative influence on crop yield, both in the short term and in the long term. The utilization of fertilizer has been found to augment crop productivity, whereas the application of pesticides has demonstrated the potential to raise crop production in the short term. Moreover, both the expansion of cultivated land and the utilization of energy resources have played significant roles in enhancing agricultural output across both in the short term and in the long term. Furthermore, the robustness outcomes also validate the statistical importance of the factors examined in the context of Vietnam.

This study provides persuasive evidence for policymakers to emphasize advancements in intensive agriculture as a means to mitigate the impacts of climate change. In the research, the authors use average annual temperature as a surrogate measure for climate change, while using fertilizer and pesticide usage as surrogate indicators for agricultural technologies. Future research can concentrate on the impact of ICT, climate change (specifically pertaining to maximum temperature, minimum temperature and precipitation), and agricultural technological improvements that have an impact on cereal production.

To the best of the authors’ knowledge, this study is the first to examine how climate change and technology effect crop output in Vietnam from 1990 to 2018. Various econometrics tools, such as ARDL modeling, VDM and IRF, are used for estimation.

The focus of this study was to evaluate the relationship between research publications in the pesticide field, a country’s gross domestic product (GDP) and GDP per capita. The study aims to analyze pesticide use in association with a country’s population and research publications. The purpose of this study is to uncover the country’s contribution to pesticide research and assess the financial resources allocated to it as a percentage of their GDP by exploring these factors.

The Web of Science database was used to retrieve data for the period of 2001–2020. The use of scientometric indicators allowed for the analysis of the collaborative patterns and active performance of countries in pesticide research. Socio-economic analysis was used to determine the contribution of countries toward pesticide research.

This study demonstrated a strong association (0.952%) between a country’s GDP and its research publications in the field of pesticide research. Countries, such as Denmark, Belgium and Australia, have benefited from global collaboration, which has enhanced their research efforts. Despite ranking lower in pesticide utilization, India focused on pesticide research, as indicated by its high publication/GDP per capita ratio (0.26).

Research on pesticides directly impacts agricultural practices, which, in turn, influence the economic production of the agricultural sector. Changes in pesticide usage can have inference for crop yields, food price and, eventually, the GDP. Comparative analysis can assist in evaluating the efficiency of regulatory policies in balancing ecological concerns with economic interests. Changes in regulations may impact both pesticide usage and economic outcomes.

Shifting to OLSL classes during the pandemic can bring learners ambivalent experiences: negative, positive or both appraisals toward the technologies. However, few studies have examined how ambivalent experiences can influence students' learning behaviors, specifically cyberslacking and active participation. Using the challenge-hindrance stressor framework, this study investigates the impact of challenge and hindrance appraisals on these learning behaviors.

This study uses a mixed methods approach to answer research questions. An interview was conducted to identify the key components of ambivalent appraisals, and a survey was conducted to empirically examine the impact of challenge and hindrance appraisals on learners' behaviors in online live streaming learning (OLSL) contexts. The data of 675 university students were analyzed using structural equation modeling.

This study found that hindrance appraisal leads to cyberslacking while challenge appraisal leads to active participation, but it can also cause cyberslacking. Social presence has a double-edged effect, acting as both a facilitator and inhibitor, strengthening the effect of hindrance appraisal on cyberslacking and the impact of challenge appraisal on active participation.

Prior studies have primarily focused on the negative side (techno-distress) of technology appraisals. This study simultaneously examines the positive side, techno-eustress, on learners' behaviors in OLSL contexts, and explores the moderating effects of social presence. This study contributes to the technostress and technology adaptation literature by revealing how technology-induced ambivalent appraisals impact behavioral responses. It offers important theoretical and practical implications for education tool designers.

In the evolving landscape of global remittances, this study systematically explores cryptocurrency's transformative impact on remittance services through a comprehensive literature review and bibliometric analysis.

Through meticulous PRISMA-guided analysis, the research identifies cryptocurrency technology as a pivotal force in enhancing remittance efficiency, reducing costs and broadening access contributing significantly to financial inclusion.

Findings revealed that cryptocurrency technology could significantly enhance remittance services, offering improved efficiency, reduced costs and increased accessibility. This suggests a transformative potential for financial inclusion, presenting a compelling case for broader adoption and regulatory support to leverage these benefits effectively.

By integrating recent research, this work underlines the urgent need for broader adoption and regulatory support to leverage these benefits effectively. It offers novel insights for institutions and policymakers, highlighting the potential for technology adoption in remittances to enhance financial inclusivity.

More cryptocurrency studies are needed to concentrate on remittance markets. Thus, this investigation constitutes a unique addition to the field. Additional investigation in this domain presents significant possibilities for future exploration and progress.

This study aims to examine the impact of renewable energy consumption on agricultural productivity while accounting for the effect of financial inclusion and foreign direct investment in Brazil, Russia, India, China and South Africa (BRICS) countries during 2000–2020.

The study has used the latest data from World Bank and International Monetary Fund databases. The dependent variable in the study is agricultural productivity. Renewable energy consumption, carbon emissions, financial inclusion and foreign direct investment are independent variables. Autoregressive distributed lag (ARDL) approach was used to examine the short-run and long-run impact of renewable energy consumption, carbon emissions, foreign direct investment and financial inclusion on agricultural productivity.

The findings imply that consumption of renewable energy, carbon emissions and foreign direct investment have a positive impact on agricultural productivity while financial inclusion in terms of access does not seem to have any significant impact on agricultural productivity. Providing farmers, access to financial services can be beneficial, but its usage holds more importance in impacting rural outcomes. The problem lies in the fact that there is still a gap between access and usage of financial services.

Policymakers should encourage the increase in the usage of renewable energy and become less reliant on non-renewable energy sources which will eventually help in tackling the problems associated with climate change as well as enhance agricultural productivity.

Most of the earlier studies were based on tabular analysis without any empirical base to establish the causal relationship between determinants of agricultural productivity and renewable energy consumption. These studies were also limited to a few regions. The study is one of its kind in exploring the severity of various factors that determine agricultural productivity in the context of emerging economies like BRICS while accounting for the effect of financial inclusion and foreign direct investment.

Smartphone apps collect users' personal information, which triggers privacy concerns for app users. Consequently, app users restrict apps from accessing their personal information. This may impact the effectiveness of in-app advertising. However, research has not yet demonstrated what factors impact app users' decisions to use apps with restricted permissions. This study is aimed to bridge this gap.

Using a quantitative research method, the authors collected the data from 384 app users via a structured questionnaire. The data were analysed using AMOS and fuzzy-set qualitative comparative analysis (fsQCA).

The findings suggest privacy concerns and risks have a significant positive effect on app usage with restricted permissions, whilst reputation, trust and perceived benefits have significant negative impact on it. Some app-related factors, such as the number of apps installed and type of apps, also impact app usage with restricted permissions.

Based on the findings, the authors provided several implications for app stores, app developers and app marketers.

This study examines the factors that influence smartphone users' decisions to use apps with restricted permission requests. By doing this, the authors' study contributes to the consumer behaviour literature in the context of smartphone app usage. Also, by explaining the underlying mechanisms through which the principles of communication privacy management theory operate in smartphone app context, the authors' research contributes to the communication privacy management theory.

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.

The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.

This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.