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This study aims to analyse the relative prominence of antecedents of digital accounting practices in the micro, small and medium enterprises (MSME) industry. The Ministry of MSME defines the sector as comprising manufacturing enterprises and enterprises rendering services in terms of investment in plant and machinery and the annual turnover. The study is motivated by the rapid usage of digitalisation that has become the driving force guiding organisational development.

This study builds on technological–organisational–environmental framework to analyse the objective. It identifies five technological sub-antecedents, six organisational sub-antecedents and five environmental sub-antecedents. Data were gathered from 202 accounting professionals from MSMEs and academicians. Semi-structured interviews with experts were also conducted to corroborate the analysis of results. Then, the study applied fuzzy analytic hierarchy process to analyse the prominence.

This study finds that the technological antecedent captures the topmost position among all three antecedents, followed by organisational antecedent. They play a critical role in driving digitalisation in accounting practices. Among sub-antecedents, the highest priority is provided to technological accounting infrastructure, followed by cybersecurity precautions, training and allied services for accounting software, support from management and availability of accounting resources.

The study contributes to the scant literature by establishing hierarchy of relevance of different antecedents of digital accounting practices in MSMEs. It offers valuable insights to accounting practitioners and MSME owners/managers. They can pay attention to the prominent antecedents identified in this study to build a robust innovation structure for implementing digitalised accounting practices. The study also has significance to policymakers, specifically when they are more focused on the growth and development of MSMEs.

This study aims to investigate the potential effect of project-based learning (PBL) in alleviating the negative psychological factors that hinder language learning in an intensive-English course at a private Lebanese university through its meaningful, student-centered, collaborative, and creative pedagogical approach and supporting students in constructing a positive self-identity as an English language learner and user.

The L2 Motivation Self System theory describes the roles of the Ideal L2 Self, the Ought to L2 Self, and the L2 Learning Experience as the three dimensions that trigger L2 motivation, which is an important factor in achieving L2 learning outcomes. This pre- and post-test questionnaire study aims to investigate the impact of designing and implementing project-based learning as a creative pedagogical method on the L2 Learning Experience of tertiary EFL students undertaking an intensive English language course.

The paper found that such a pedagogical approach decreased students’ foreign language anxiety and positively impacted their attitudes toward L2 learning as they actively engaged in their projects in a meaningful, connected, and creative manner. This paper concludes that the adopted innovative pedagogical approach created an L2 language learning experience for EFL students to move closer from their actual self to their potential or imagined Ideal L2 Self as they embraced their creative self, social self, and risk-taking self within the frame of identity negotiation and construction. Findings from this study map to the wider literature on L2 language acquisition and foreign language learning.

This study has theoretical and practical implications. Theoretically, this research contributed to the existing body of literature on L2 education from a nuanced lens that maps students’ motivation, engagement, characteristics, and psychology to their identity as L2 learners to make their learning journeys more rewarding, productive, and connected.

Practically, this study showcases how the implementation of the PBL approach in a creative and aligned manner can positively impact students’ attitudes toward English teaching and learning, making novel reading a more engaging task that prompts students’ creativity, critical thinking, and risk-taking while facilitating the negotiation and construction of their identity as L2 learners and users. Additionally, the implementation of such creative pedagogical approaches prompts on an educational policy level the shift from the traditional ways of English teaching and learning to a more student-centered, engaging and connected state, creating a set of exemplars for EFL and ESL instructors to use to ensure that L2 learners connect to their own experiences and develop a range of transferrable skills while acquiring language capabilities.

This paper concludes that the adopted innovative pedagogical approach served as a channel for EFL students to move closer from their actual self to their potential or imagined Ideal L2 Self as they embraced their creative self, social self, and risk-taking self within the frame of identity negotiation and construction. Findings from this study map to the wider literature on L2 language acquisition and foreign language learning.

Using social exchange and power-dependence theories, this study advances the emergent debate on the dark side of leadership by examining the impact of despotic leadership style on employees’ supervisor-rated job performance, job satisfaction and turnover intention with individual-level power distance orientation as a moderator.

We collected multisource and time-lagged survey data in two waves from 65 leaders and 300 subordinates as paired responses working in different banks, telecom and IT companies.

It was found that employees’ exposure to despotic leadership harms their job performance and job satisfaction and has a positive effect on their turnover intention. In line with our prediction, low power distance orientation employees react more strongly to despotic leadership while high power distance orientation mitigates its effects on employee job outcomes.

Despotic behavioral tendencies must be taken into consideration while selecting and appointing leaders. Organizational leaders should also refrain from opportunistic and exploitative use of their followers' efforts.

This study adds to the emerging literature on the dark side of leadership by examining the relationship of despotic leadership style with employee job outcomes. The unique contribution of this study is the examination of individual-level power distance orientation as the boundary condition of these relationships.

The present study seeks to examine the impact of ethical leadership on employees’ voice behavior and internal whistleblowing in organizations. Specifically, the study investigates the mediating role of moral emotions in the link between ethical leadership and employees’ reporting behaviors such as voice behavior and internal whistleblowing.

This research utilized a sample of 200 employees from various private companies in Pakistan, gathering data via questionnaires to validate the hypotheses. We employed Structural Equation Modeling (SEM) to evaluate the model and conducted a mediation analysis using 5,000 bootstrap samples.

This research found that ethical leadership positively impacts employees' moral emotions, encouraging them to voice concerns and report misdeeds. Additionally, the study affirms a direct and positive connection between ethical leadership and employees' reporting behaviors, including voice behavior and internal whistleblowing.

The findings of the study emphasized the development of ethical leadership in organizations by highlighting the critical role of ethical leadership in enhancing moral emotions, voice behavior, and whistleblowing in organizations. It highlights the necessity of promoting moral behavior to enhance organizational effectiveness and the need for ethical leaders to foster an open environment in organizations that encourages whistle bellowing and reporting of unethical practices in organizations.

The current paper extends knowledge of ethical leadership based on the social cognitive theory of morality by considering that moral emotions serve as a strong motivational cognition between ethical leadership and reporting behaviors. Particularly, by examining the mediating role of moral emotion, this study provides a deeper understanding of the underlying mechanism through which ethical leadership influences reporting behaviors of employees at workplace.

The host–guest molecules are often used in various fields and applications. This paper aims to discuss the role of host–guest complexes in the textile industry, focusing on calixarenes as a potential adsorbent for hazardous dyes. The paper begins with an introduction to nanotechnology and its many uses, including textiles.

The risks associated with the utilisation of dyes and its adverse effects on the environment are then also highlighted. This paper also discusses the structure and characteristics of calixarenes and their potential use as an adsorbent to extract toxic metals from aqueous solutions. The paper also explains the molecular structure of calixarenes, especially the ability of its upper and lower rims, which can be altered to yield derivatives with various selectivities for diverse guest ions and small molecules. In addition, the application of various host–guest molecules in the textiles industry to extract dyes also had been discussed.

In conclusion, the paper highlights the essential in establishing a systematic review on the significance of selective adsorbents, such as calixarenes, to isolate particular targets from diverse matrices in the textile industry.

Only discussing several applications for several host–guest molecules.

The paper concisely describes various host–guest molecule applications in the textile industry, with each molecule being elaborated upon in detail.

This paper aims to examine existing literature on halal food consumption from the perspective of consumer behaviour research. It identifies progress, current state and gaps and provides direction for future research to advance the field.

This paper reviewed papers from 2007 to 2023 using Scopus and WOS databases. The review used the Theories–Context–Characteristics–Methods (TCCM) framework and followed the scientific procedures and rationales for systematic literature reviews (SPAR-4-SLR) protocol.

The review summarises the methods, theory and approaches used in the topic and presents key findings and a proposed framework. It can guide future researchers in developing their models, making it a valuable starting point for future research. Despite the existence of SRL in halal food to the best of the authors’ knowledge, this work is the first review that proposes a model for halal food in consumer behaviour.

This review provides a twofold contribution. First, this review's theoretical contribution is advancing consumer behaviour literature on halal food. Second, this work's practical contribution is to enrich practitioners' understanding of the antecedents of consumer behaviour regarding halal food. This is the first review proposing a consumer behaviour model for Halal food. It makes a theoretical contribution to understanding consumer behaviour on Halal food and provides practical insights for practitioners.

We examine the relationships among leader spirituality, organizational innovativeness, transformational leadership style and project success. Integrating principles of behavioral learning and social learning theories, we argue that spiritual leadership style is positively linked to project success, and this relationship is mediated by transformational leadership. Furthermore, the relationship between leader spirituality and transformational leadership is moderated by organizational innovativeness.

Data are collected from 180 individuals working in seven large project-based organizations from the telecom sector in Pakistan. The individuals comprise engineers, functional managers, dedicated project managers and individuals who have led and/or worked in project teams. Data are analyzed using variance-based structural equation modeling.

Results suggest that the relationship between spiritual leadership style and project success is positive and is partially mediated by transformational leadership. Furthermore, organizational innovativeness positively moderates the spiritual leadership and transformational leadership relationship.

Research calls for examining the relationship between leadership styles and project success. We address this call through examining the role of spiritual leadership style (which is rather ignored in project management literature) for project success. Furthermore, we take a novel evolutionary approach of integrating different leadership styles and indicating determinants as well as contingencies to leadership development.

In the corporate world, there is no certainty of survival. This research aims to identify firm-level factors that increase or decrease a firm's probability of exit and survival.

The study examines 153 listed textile sector firms in Pakistan over a 10-year period from 2009 to 2018, comprising 1,413 observations. The semi-parametric Cox regression model is used to process the results.

The study finds that larger and exporting firms are more likely to survive, while those with a high ratio of fixed assets to total assets, high expenditure on advertising and variable costs are less likely to survive. The relationship between age and firm survival is inconclusive.

Adaptability to the external environment provides a competitive advantage that is crucial for textile firms to reduce their chances of exit. The research is valuable for strategic managers and policymakers to identify focus areas to prevent firm exit.

This study supports the active learning theory, which suggests that new entrants in the textile sector of Pakistan should focus on becoming active market players, increasing efficiency and reducing variable costs to survive.

In recent times, ternary hybrid nanofluid has garnered attention from scientist and researchers due to its improved thermal efficiency. This study aims to delve into the examination of ternary hybrid nanofluid (Al₂O₃–Cu–TiO₂/water), particularly concerning axisymmetric flow over a nonlinearly permeable stretching/shrinking disk. In addition, the investigation of convective boundary conditions and thermal radiation effects is also considered within the context of the described flow problem.

Mathematical formulations representing this problem are reduced into a set of ordinary differential equations (ODEs) using similarity transformation. The MATLAB boundary value problem solver is then used to solve the obtained set of ODEs. The impact of considered physical parameters such as suction parameter, radiation parameter, nonlinear parameter, nanoparticle volumetric concentration and Biot number on the flow profiles as well as the physical quantities is illustrated in graphical form.

The findings revealed the thermal flux for the nonlinearly shrinking disk is approximately 1.33%, significantly higher when compared to the linearly shrinking disk. Moreover, the existence of dual solutions attributed to the nonlinear stretching/shrinking disk is unveiled, with the first solution being identified as the stable and reliable solution through temporal stability analysis.

Understanding ternary hybrid nanofluid behavior and flow has applications in engineering, energy systems and materials research. This study may help develop and optimize nanofluid systems like heat exchangers and cooling systems.

The study of flow dynamics across nonlinear stretching/shrinking disk gains less attention compared to linear stretching/shrinking geometries. Many natural and industrial processes involve nonlinear changes in boundary shapes or sizes. Understanding flow dynamics over nonlinear shrinking/stretching disks is therefore essential for applications in various fields such as materials processing, biomedical engineering and environmental sciences. Hence, this study highlights the axisymmetric flow over a nonlinear stretching/shrinking disk using ternary hybrid nanofluid composed of alumina (Al₂O₃), copper (Cu) and titania (TiO₂). Besides, this study tackles a complex problem involving multiple factors such as suction, radiation and convective boundary conditions. Analyzing such complex systems can provide valuable insights into real-world phenomena where multiple factors interact.

This study aims to investigate the factors affecting technological innovation intentions at banks listed in Vietnam, a developing country, to develop business activities and accounting benefits according to the trend of the 4th Industrial Revolution.

To collect and analyze the data for this study, qualitative and quantitative methods were used. Specifically, 20 finance and banking experts and 45 managers in the field of information technology were interviewed in qualitative research over a period of three months. Then, 1,000 questionnaires were sent to banks within six months, with the final sample for quantitative research being 324 respondents. Finally, the structural equation modeling (SEM) was used to check the hypotheses. Regarding the tools used, the qualitative study used a semistructured questionnaire to collect information. Meanwhile, SPSS software was used to analyze quantitative research information, including checking common method bias, nonresponse bias, evaluating scale quality and checking SEM.

The findings show that the usefulness, ease of application, credibility, innovation and efficiency of technology have certain impacts on technological innovation intentions at banks listed in Vietnam. Using the SEM analysis, the results showed that the five factors had a favorable influence on the technological innovation intentions. More specifically, this study proposed adding an efficiency factor, and the results showed that it has the greatest impact on technological innovation intentions.

This study would be considered a continuation of prior studies because it provides empirical evidence for business models at banks listed in developing countries (for example, Vietnam) and so provides useful advice for bank management not only in Vietnam but across Asia. In fact, bank managers should consider introducing new technology as appropriate to make their reports more clear and up-to-date, therefore improving their performance. Banking managers, in particular, should focus on enhancing the bank’s application technology indicators to obtain a competitive edge.

This is a pioneering study that uses a combination of the reasoned action theory, planned behavior theory, transaction cost theory and unified theory of acceptance and use of technology to expand knowledge about technological innovation intentions at listed banks in the context of a developing country. The study also discovered and added the efficiency factor as a key factor affecting the intention to innovate technology at listed banks. These contribute to improving the literature of technological innovation intentions.