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This paper studies the factors affecting digital transformation in accounting of small and medium enterprises (SMEs) and then influencing accounting information quality.

The research model includes seven independent variables, namely organizational culture, competitive pressure, employee's awareness, readiness of the information technology systems, organization's mindfulness, alignment of the organization’s strategy and top management support, which affect digital transformation in accounting. Besides, the research model proposed to examine the relationship between digital transformation in accounting and accounting information quality. The paper uses a survey (with 253 respondents) and applies exploratory factor and regression analysis to examine Vietnamese SMEs.

This paper aims to examine the antecedents of the digital transformation in accounting and its positive impact on the accounting information quality. The research results highlight three factors: the organization's mindfulness, alignment of the organization’s strategy and top management support. In the SMEs, top management may be the one, so the top management in SMEs has a strong influence on the digital transformation in accounting.

There are small sample sizes and not yet guaranteed to cover all business areas of Vietnamese SMEs. Control variables will be added to the research model to evaluate, such as firm size, operation time, sex of top management and age of top management.

The results of this paper provide practical insights into the digital transformation in accounting for business managers, researchers and other stakeholders. Vietnamese SMEs should communicate and educate employees and spend resources to improve the information technology system. It helps to improve the financial accounting quality for SMEs.

To the best of the authors’ knowledge, this study is the first to examine factors affecting digital transformation in accounting and the relationship between digital transformation in accounting and the financial accounting quality of SMEs in Vietnam.

The goal is to investigate the relationship between financial performance and environmental, social and governance (ESG) indicators and disclosures for a sample of Latin American firms.

Dynamic panel data regressions are used to analyze a sample of 114 companies listed on the Latin American Integrated Market, MILA (Chile, Colombia, Mexico and Peru) for the period 2011–2020. The Altman Z-score and Piotroski F-score are used as indicators of the probability of default and comprehensive financial strength. Models are developed in which the relationship between economic value added (EVA) and Jensen’s alpha are evaluated against firms’ ESG practices.

A direct relationship between ESG strategies and financial performance was found. Better practices and transparency in ESG are related to lower probability of bankruptcy, greater financial strength, greater EVA and superior risk-adjusted returns.

ESG data were obtained from the Bloomberg system based on a methodology that may differ from other sources. The sample covers four Latin American countries and large corporations. Independent variables were selected for their perceived validity, given their frequent use in previous studies.

Evidence for company management regarding the importance of strengthening ESG practices and reporting should be part of their balanced scorecards. For investors, the results support the importance of evaluating ESG practices in asset selection.

The present study is the first research to present empirical evidence on the relationship between ESG scores and disclosures for MILA countries, using a comprehensive set of financial performance indicators (Altman Z-scores, Piotroski F-scores, EVA and Jensen’s alpha).

This study aims to determine whether the financial ecosystem is reliable for evaluating a company’s financial performance at various lifecycle stages or whether value-based performance metrics like Economic Value Added (EVA) are the most comprehensive indicators regardless of the company’s lifecycle stage. The evaluation will analyse the importance of value-based and accounting performance benchmarks (EVA, Return on Capital Employed, Return on Equity and Earnings per Share) in creating shareholder value, as measured by market value added, throughout the company’s lifecycle.

This study is based on a robust empirical analysis of 228 Indian firms listed on the National Stock Exchange Nifty 500 Index from 2006 to 2023. By considering firms of different sizes and ages, the authors aim to capture and analyse any distinct impact across various stages of their lifecycles. Using quantile regression for analysis equips the authors to effectively address extreme events such as the 2008 global financial crisis and the COVID-19 pandemic, making the method particularly suitable for conditionally distributed samples based on size and age.

The research reveals that various performance indicators are crucial at different stages of a company’s lifecycle for generating wealth for shareholders. However, considering the significance of the EVA measure, it is recommended that policymakers standardize the calculation of EVA and mandate its disclosure.

The authors comprehensively analysed the economic value addition relative to a company’s size and age, going beyond previous studies that focused solely on specific size categories. This offers managers valuable insights into aligning business performance measures with the various stages of the business lifecycle.

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next evolution as sustainable governance.

The authors conducted a systematic literature review of 80 seminal studies published between 1979 and 2022. The authors synthesized the studies by their conceptualizations of VBM in an inductively developed framework.

The authors find that scholars explore diverse topics related to VBM with a prevailing focus on shareholder primacy. There is a paucity of studies that focus on the integration of shareholder maximization and stakeholder management practices. The authors explain which studies will form a promising foundation for advanced research on sustainable governance that will reach beyond current VBM research.

The authors' research agenda addresses new future topics on conflicting goals within and between shareholder groups, offers specific suggestions for using new research methods and untapped data sources for VBM and paves the way to substantially extend the boundaries of the firm in VBM research to include stakeholders, strategic alignment and new sustainability measures.

This study explores the moderating effect of board gender diversity (BGD) between a firm's Environmental, Social, and Governance (ESG) performance and Economic value added (EVA) using NSE-listed 331 companies' data from 2015 to 2020, forming 1986 firm-year observations.

Our study is based on panel data; hence, we use a system GMM panel regression model to confirm whether the BGD moderates ESG and EVA. We also address the endogeneity issues.

Overall, our study reported a positive moderating effect of BGD between ESG and EVA. Similar results were observed across the chemical and financial services industries. However, in the case of the healthcare and consumer goods industries, we did not find support for the moderating effect.

The implications of our results are considerable and relevant for regulators, governing bodies, and corporate managers. It helps them understand how BGD plays a vital role in influencing the effect of ESG on a firm's EVA.

No existing research has explored the moderating effect of BGD between ESG and EVA, to the authors' best knowledge. Therefore, our study extends the existing literature and further supports resource dependency, agency, and stakeholder theories of corporate governance.

This research paper aims to provide information about certified learning apps for biological education and gave an ordered list of all learning apps currently used by Austrian biology teachers in the classroom, which should serve as an overview for all biology teachers. In addition, the (currently little known) certification process of learning apps (seal of quality for educational applications) is described.

Online questionnaire for all biology teachers throughout Austria, on the one hand to find out the apps, and on the other hand to research how Austrian teachers find suitable apps. The data were evaluated using descriptive statistics.

A total of84 different learning apps are currently used by biology teachers in Austria. There are two certified lernapps in Austria, both are used. The most common app in biology lessons is “Anton”. The teachers find the information about apps throughout their own research or through colleagues. There are regional and school-specific differences in regards of usage and knowledge about seal of quality. It needs its own teacher training (TT) via suitable learning apps, because problems (data protection, advertising) are sometimes not taken into account during use.

Limitations of this paper are that some of the teachers indicated the apps from other subjects (mathematics) to use this learning app, although this is not possible for biology lessons. Data protection was stated to the best of the authors’ knowledge by the authors, if the authors were not sure it says “unsure”. The participants are mainly women, but this corresponds to the gender ratio, which is typical of the Austrian teaching profession.

The overview of the apps, compiled by this Austria-wide research, can be taken over into the biology lessons of all teachers. In addition, on the basis of this study, a TT at the University of Education 2023 in Linz was created. In addition, the (currently little known) certification process of learning apps is described.

The TT and the overview of the learning apps used serve as guidelines for teachers as to which apps they can use in biology lessons without hesitation. Above all, the aspect of the follow-up of digital media/apps will be emphasized. Data backup, inappropriate advertising must be processed in class or completely omitted. Biology teachers need the right training (TT) and appropriate materials and tools (apps) to reduce problems (cybercrimes).

Currently, there is no prepared list of suitable (certified and uncertified) learning apps for biology lessons. There are isolated recommendations and individual apps, but the selection criteria and backgrounds of the authors are not clear. This list shows which apps (how often) are used by which teachers. In addition, the (currently little known) certification process of learning apps is described.

This study aims to explore tourist perceptions and behaviors toward electric vehicles (EVs) in the Delhi National Capital Region using the technology continuance theory.

An online survey involving 226 respondents uses structural equation modeling to analyze correlations among factors, including perceived enjoyment, facilitating conditions, ease of use, satisfaction, cost, image and performance.

This study reveals that enhancing perceived enjoyment and facilitating conditions can improve the user-friendliness of EVs. Additionally, reducing perceived cost, enhancing image and improving perceived performance can increase the perceived usefulness of EVs. Perceived ease of use strongly influences user satisfaction, while perceived usefulness and satisfaction positively impact users’ attitudes and intentions to use EVs. Although factors such as experience, environmental consciousness, age and gender influence perceptions, focusing on enjoyment, facilitating conditions, cost, image and performance can significantly enhance user satisfaction and intention to use EVs.

The findings underscore several actionable recommendations for businesses and policymakers to boost EV adoption at tourist destinations. The potential benefits of EV adoption, such as improved environmental sustainability, enhanced technological image and increased tourist satisfaction, can serve as a source of inspiration and motivation. Enhancing user experience by prioritizing comfort and convenience in EV design is crucial. Addressing cost concerns through incentives and cost-effective pricing strategies can make EVs more appealing. Marketing campaigns highlighting environmental benefits and technological advancements can improve EV image and performance perception. Prioritizing tourists’ satisfaction and support services is essential, along with educational campaigns to increase awareness. Infrastructure development, including expanding charging networks, and supportive policies like tax incentives, can further encourage EVs adoption, accelerating the transition to sustainable transportation.

This research contributes to understanding tourist perspectives on EV adoption within the context of sustainable tourism and technology adoption.

This study aims to examine the relationships between quality management, human capital and innovation (both incremental and radical), and social sustainability practices in hospitality. Also considered are the mediating roles of human capital and innovation.

The study considers 365 hotels located in Spain, using a structural equation model based on Partial Least Squares (PLS) analysis.

The findings show that quality management practices, human capital and incremental innovation all have a direct relationship with social sustainability practices. Human capital and incremental innovation partially mediate the relationship between quality management and social sustainability practices. Radical innovation has no impact on social sustainability practices and does not play a mediating role.

This study enriches the literature on social sustainability in hospitality by showing that quality management, human capital and innovation can enhance social sustainability practices. It offers practical insights by understanding key drivers for promoting social sustainability in the hospitality sector.

Prior research in hospitality has not used a mediation model to empirically examine the aforementioned relationships.

Achieving better performance and a sustainable competitive advantage is essential for survival in the hotel industry. However, literature is scarce on which factors local hotel businesses in developing countries should rely on to compete successfully. With an emerging economy and significant potential for growth in the travel and hospitality sectors, Colombia is seeking to improve the performance of its hotel industry. To achieve this goal, exploring and analyzing the effects of the strategies and practices implemented is essential. Accordingly, this study investigates the dynamics of the interactions between strategies, process innovations, outsourcing practices and operational quality in the hotel industry in Colombia.

The methodology used in this research is quantitative, using structural equation modeling based on data collected from 150 valid questionnaires.

The strategies of the hotel sector have an impact on hotel performance. Although process innovation demonstrably affects quality and outsourcing, there is a low impact on the performance of the studied hotels. The hotel sector lacks strategy autonomy as strategies are not directed to the organization's overall improvement but only to satisfy stakeholders' requirements.

This paper offers valuable insights for organizations when implementing strategic innovation initiatives. It provides information relevant to Colombian government entities on the creation of processes, economic policy plans and business assistance programs for boosting the financial and commercial sustainability of Colombian service sector businesses. The studied organizations need to redefine the role of their strategies, process innovation, outsourcing projects and quality standards to achieve adequate performance, as all four dimensions together are required to foster competitiveness.

This paper offers valuable insights for organizations when implementing strategic innovation initiatives. Additionally, it provides information relevant to Colombian government entities on the creation of processes, economic policy plans and business assistance programs for boosting the financial and commercial sustainability of Colombian service sector businesses. The studied organizations need to redefine the role of their strategies, process innovation, outsourcing projects and quality standards to achieve adequate performance, as all four dimensions together are required to foster competitiveness.

Developing successful strategies is vital to generating performance. Quality and safety are critical strategies to achieve a sustainable competitive advantage. But literature is scarce on which factors local hotel businesses should rely on to compete successfully in developing countries. In particular, the concept of outsourcing in a highly distrusting developing country has not been addressed adequately. This research contributes to literature by evaluating quality as a competitive strategy in the hotel sector in a developing country to achieve a superior performance.

This study investigated the production of free and encapsulated nanoemulsions using Cordia myxa fruit peel (CMFP) extract and vitamin D3.

The CMFP extract was obtained using an ultrasonic technique, and its characteristics such as total phenolic content (TPC), antioxidant activity, cytotoxicity and gas chromatography-mass spectrometry (GC/MS) analysis were assessed. CMFP was encapsulated in vitamin D3 oil droplets of nanoemulsion prepared by ultra-homogenization using calcium alginate polymer. The nanoemulsions were evaluated for 2,2-diphenyl-1-picrylhydrazyl (DPPH) scavenging activity, antimicrobial activity, morphology, Fourier transform infrared (FTIR) analysis and release rate in a simulated gastrointestinal model.

The GC/MS results revealed that pyrocatechol, cholestanoids and propionaldehyde were the predominant compounds in the extract. The highest cytotoxicity effect of CMFP was observed at concentrations of 6.25 and 12.5 ppm of the extract. Encapsulated nanoemulsions exhibited the highest antimicrobial activity against Escherichia coli (ATCC 35218). The antioxidant activity of the free and encapsulated nanoemulsions ranged from 25.81 to 36.08 mg/100g and 49.25–55.7 mg/100g, respectively. Free nanoemulsions showed a higher release rate in the simulated gastric model compared to encapsulated ones. The FTIR spectrum allowed for the identification of functional groups responsible for antioxidant and antibacterial properties, indicating that these properties of the nanoemulsions were maintained.

This study demonstrates the successful co-encapsulation of CMFP extract and vitamin D3 in nanoemulsions, which significantly enhanced the stability, bioavailability and functional properties of both compounds. Encapsulated nanoemulsions exhibited higher antioxidant and antimicrobial activities compared to their free counterparts, with controlled release in simulated gastrointestinal conditions. These findings confirm that nanoemulsion-based encapsulation is an effective strategy to protect and enhance the bioactivity of plant extracts and vitamins, supporting their potential use in functional food products and therapeutic application.