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Internal control systems are critical to an organization's efficiency and promotes the adherence to norms and rules. The purpose of this study is to evaluate the impact of internal control systems on banking industry effectiveness.

Data were collected from 15 commercial and 20 rural banks. The hypothesized relationships were supported by the data. A structural equation modeling was applied in testing the conceptual model and hypothesis. Confirmatory factor analysis was conducted to establish validity and reliability of the dimensions.

The results show that organizational effectiveness was significantly impacted by three dimensions of internal control systems: control activities, control environments and risk assessment. However, the impact of monitoring of control on organizational effectiveness was not significant. The results also show a nonsignificant impact of information and communication on organizational effectiveness.

Since the current study concentrated on the banking sector with its distinct characteristics, the generalizability of the conclusions may be limited.

The study's findings may aid decision-makers and stakeholders in the adoption, designing and implementation of proactive internal control system to enhance operational efficiency, effectiveness and competitive advantage.

The study advances the literature by empirically evidencing that internal control systems impact organizational effectiveness.

Empathy is part of what makes us human and humane, and it has become a core component of the Social Awareness competency of Social and Emotional Learning (SEL) (CASEL, 2019). SEL fosters the understanding of others’ emotions, is the basis of Theory of Mind skills and frames the development of empathy. The purpose of this paper is to trace the links between empathy development and social and emotional learning when using real versus virtual environments. Empathy is a uniquely human emotion facilitated by abstract thinking and language. Virtual play is a teaching tool for acquiring prosocial behaviors. And finally, human-mediated (traditional and virtual) play is most favorable for SEL growth. Recognition of emotions such as empathy and other socio-communication skills have been taught to children with Autism Spectrum Disorders (ASD). Therefore, technology can be a venue for acquiring empathy.

This paper uses a qualitative interpretive methodology to advocate for the use of technology with human mediation to teach Social and Emotional Learning skills, based on the premise that cognitive and social-emotional development occurs synergistically and mediated by speech and interaction with the environment.

Technology is best seen as an instrument of assessing and teaching socio-emotional skills, but not as the only means to an end, because what makes us human can only be taught within an ecology of human interaction in real-life situations.

This paper reviews previous research works (both empirical and theoretical) that bring to light the connection between socio-emotional development, specifically empathy development, and virtual environments.

In spite of the merits of artificial intelligence (AI) in marketing and social media, harm to consumers has prompted calls for AI auditing/certification. Understanding consumers’ approval of AI certification entities is vital for its effectiveness and companies’ choice of certification. This study aims to generate important insights into the consumer perspective of AI certifications and stimulate future research.

A literature and status-quo-driven search of the AI certification landscape identifies entities and related concepts. This study empirically explores consumer approval of the most discussed entities in four AI decision domains using an online experiment and outline a research agenda for AI certification in marketing/social media.

Trust in AI certification is complex. The empirical findings show that consumers seem to approve more of non-profit entities than for-profit entities, with the government approving the most.

The introduction of AI certification to marketing/social media contributes to work on consumer trust and AI acceptance and structures AI certification research from outside marketing to facilitate future research on AI certification for marketing/social media scholars.

For businesses, the authors provide a first insight into consumer preferences for AI-certifying entities, guiding the choice of which entity to use. For policymakers, this work guides their ongoing discussion on “who should certify AI” from a consumer perspective.

To the best of the authors’ knowledge, this work is the first to introduce the topic of AI certification to the marketing/social media literature, provide a novel guideline to scholars and offer the first set of empirical studies examining consumer approval of AI certifications.