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This study aims to investigate the intricate relationship between intellectual capital and environmental innovations among manufacturing medium and large firms in Uganda, utilizing the SmartPLS methodology.

This research adopts a cross-sectional and quantitative approach, collecting data through a questionnaire survey from a sample of manufacturing medium and large (ML) firms in Uganda. The collected data underwent analysis to identify patterns and relationships using the SmartPLS structural equation modeling (SEM) technique.

The findings highlight a distinct pattern: structural capital is the strongest predictor of environmental innovations, with human capital being the next most significant factor. However, the positive relationship with relational capital did not attain statistical significance, suggesting the need for further exploration into inter-firm relationships.

For managers, investing in robust organizational structures and human capital development programs can enhance firms’ capacity to drive eco-friendly initiatives, aligning with global sustainability agendas. Policymakers are encouraged to create an enabling environment that nurtures IC and incentivizes environmental innovation through supportive policies such as tax incentives and funding mechanisms for green technologies.

This study enriches the intellectual discourse on IC and environmental innovation by employing SmartPLS methodology to highlight the nuanced impact of its components, emphasizing the multifaceted nature of IC and its role in driving EI.

The purpose of this study is to present a theoretical framework that utilizes a success story to elucidate sustainable innovations in Ugandan financial institutions. It provides valuable insights from the standpoint of a developing African nation.

The study utilized a qualitative methodology, specifically in-depth interviews with employees of Stanbic Bank Uganda. A story was constructed to depict their pragmatic experiences, emphasizing the contextual backdrop, actions taken, outcomes and lessons learned. The 12th participant marked the point of data collecting saturation.

The results suggest that financial institutions that use sustainable solutions are able to mitigate operational risks, cut costs, increase revenue and achieve long-term success. Institutional logics exert a significant influence on the behavior, practices and decision-making processes of individuals or organizations, hence impacting their inclination toward innovation and openness to change. While organizational resilience facilitates the ability to change, maintain excellence and remain competitive. Networks facilitate the exchange of information across institutions, enabling them to stay updated on market trends, regulatory changes and emerging risks. This, in turn, assists in making educated decisions.

This study is innovative in its utilization of a success story to exemplify sustainable improvements in financial institutions in Uganda. While several studies exist world over on sustainable innovations, this study is the first to use a success story and proposes a theoretical model that illustrates how institutional logics, networks and organizational resilience contribute to the development of sustainable innovations in a developing country.

The purpose of this study is to investigate the pivotal role of environmental innovations in driving sustainability practices within medium and large manufacturing firms operating in Uganda.

Using a cross-sectional and quantitative methodology, data were collected through a questionnaire survey involving 208 manufacturing companies. The smart partial least squares path modelling technique was used for the analysis.

The analysis unveils significant and positive associations. Specifically, product innovation exhibits a robust and affirmative relationship with sustainability practices. Similarly, the correlation between process innovation and sustainability practices emerges as statistically significant. Moreover, the findings underscore the noteworthy and constructive predictive influence of environmental innovation on sustainability practices.

These empirical results present substantial implications for theoretical frameworks and practical applications. From a policy perspective, the findings emphasise the importance of incentivising eco product and eco process innovations as potential drivers of eco-friendly practices. On the managerial front, strategic resource allocation and the adoption of integrated environmental innovation strategies are advocated, with the ultimate goal of enhancing sustainable business approaches within Uganda’s manufacturing subsector.

To the best of the authors' knowledge, this study represents the inaugural attempt to investigate the role of environmental innovations in elucidating sustainability practices within a least developed country. Notably, while all dimensions demonstrate significance, it is noteworthy that product innovation emerges as the more substantial contributor to the promotion of sustainability practices.

The primary objective of this study is to investigate the association between the dimensions of intellectual capital (IC) and sustainability practices (SP) within the context of manufacturing medium and large (ML) firms in Uganda. The study aims to shed light on whether and how different dimensions of IC contribute to the adoption and implementation of SP by these firms.

This study utilized a cross-sectional and quantitative approach, collecting data through a questionnaire survey from a sample of manufacturing ML firms. The collected data underwent analysis to identify patterns and relationships using the SmartPLS structural equation modeling (SEM) technique.

The findings demonstrated that the three categories of IC (human, structural and relational capital) influence the SP of ML manufacturing enterprises in Uganda. This suggests that IC is a critical component of SP.

Manufacturing enterprises should use their IC to create strategies for sustainable solutions, such as creating new, ecologically and socially responsible products and services and improving current ones to lessen their environmental effect.

This research advances knowledge of SP by revealing if all aspects of IC are significant for the SP of manufacturing enterprises in Uganda.

The purpose of this paper is twofold: to test whether intellectual capital mediates the relationship between board of directors’ effectiveness and adoption of International Financial Reporting Standards (IFRS) and to examine the contribution of the specific elements of intellectual capital and board of directors’ effectiveness to adoption of IFRS.

This study is cross-sectional. Usable questionnaires were received from 67 microfinance institutions (MFIs) that are members of the Association of MFIs of Uganda. The data was analyzed using Statistical Package for Social Sciences and MedGraph program (Excel version).

Results indicate that intellectual capital mediates the relationship between board of directors’ effectiveness and adoption of IFRS. Results further indicate that board independence and board meetings contribute significantly to the adoption of IFRS unlike board size and board committees. Results also indicate that in the intellectual capital elements, only structural capital and human capital significantly contribute to the adoption of IFRS unlike relational capital.

This study provides more insights on our understanding of the relationship between intellectual capital, board of directors’ effectiveness and adoption of IFRS. Specifically, it provides first time evidence of the mediation effect of intellectual capital in the relationship between board of directors’ effectiveness and adoption of IFRS using evidence from an African developing country – Uganda. Further, this paper adds to existing literature on corporate governance and reporting practices, as it provides more insights on the contribution of specific elements of board of directors’ effectiveness and intellectual capital to adoption of IFRS.

The increasing environmental challenges require efforts to expand the scope of accounting to better evaluate organizations’ behaviour/practices. This paper aims to report the results of studying the link between environmental management accounting (EMA), board role performance (BRP), company characteristics and environmental performance disclosure (EPD) of Ugandan manufacturing firms.

The study was correlational and cross-sectional. The results are obtained through content analysis of company reports, websites and a questionnaire survey of 102 large and medium manufacturing firms in four districts of Uganda.

Results indicate that EMA causes significant variances in EPD in manufacturing firms. Also, BRP and firm size explain variances in EPD through EMA.

The research does not control for industry type. Still, the results offer hope on how the reliability of environmental performance information that companies voluntarily provide outside financial statements, can be improved.

Results potentially extend available literature by providing a mechanism through which the environmental performance information is obtained for onward disclosure.

Drawing on an original dataset of major European airport companies, this chapter demonstrates the growing role airport infrastructures and their managing authorities have come to play in shaping airport politics that is, how, by whom and where airports are built, modernized and expanded.

Airport infrastructures and companies have received little attention in recent attempts to characterize and explain the transformations of global aviation politics.

This chapter suggests focusing on airport companies as an attempt to characterize their long-term trajectories both in terms of their properties and in terms of their operating contexts.

The chapter shows that airport managing authorities have developed into full-blown economic actors, which enjoy greater levels of autonomy through the systematic accumulation of resources, the diversification of revenues, and new alliances with the global finance and consulting industry. The chapter also discusses the role of privatization as the main driver for change in major European airport markets. Finally, it demonstrates the extent to which the complex interplay between public and private ownership has shaped the rescaling of the territorial dimension of airport activities, thus explaining the limited impact of anti-airport campaigns over the long-term development of major European hubs.

This chapter has larger practical and research implications, as it demonstrates the need to go beyond a functional and context-dependent approach to airport infrastructures and managing companies.

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses.

The statistical population consists of 1,309 firm-year observations from 2014 to 2020. The research hypothesis is tested using statistical methods, including multivariate, least-squares and fixed-effects regression.

The results demonstrate a negative and significant relationship between intellectual capital, social capital and internal control weaknesses. The study also finds that increased intellectual and social capital quality improves human resource utilization, control mechanism, creativity and firm performance. The results also show that intellectual capital and social capital enhancement will reduce internal control weaknesses in the upcoming years.

This paper is the pioneer study on the relationship between intellectual capital and social capital and internal control weaknesses in Iran, carried out separately and in exploratory factor analysis. This paper considers intellectual capital components for theoretical factor analysis, including human capital, structural capital and customer capital. Internal control weakness is assessed based on financial, non-financial and information technology (IT) weaknesses.

The purpose of this study is to investigate the use patterns of scholarly e-journals by academics for teaching, research and keeping themselves up-to-date. The study also looks at differences in the use patterns across 12 disciplines.

A survey was conducted to explore academics’ use patterns of scholarly e-journals in 12 disciplines. The University of the Punjab was used for the sample population. Self-administered questionnaires were distributed to all regular and contractual academics of Lahore campuses of the University. After follow up, 457 questionnaires were received with a response rate of 54 per cent. Descriptive statistics and non-parametric statistics were used to analyse data.

The results showed that the academics made more frequent use of e-journals, online reference sources and discussion with colleagues for scholarly activities. E-journals were used predominantly for research-related activities rather than for teaching and instruction. Academics obtained e-journal articles primarily from open access sources, i.e. general search engines and Google Scholar as compared to subscribed and other sources of e-journal articles. Disciplinary differences were also found in academics’ use patterns of e-journals. However, academics showed just satisfactory skills regarding use of advanced searching techniques and evaluation of the quality of e-journals.

Findings will be helpful for information professionals to review their policies and practices in relation to e-journal services for academic community. The needs for e-literacy skills to use e-journals will also be identified and findings will be significant for information professionals in arranging information literacy instruction programmes for targeted disciplines.

Most of e-journals use studies focused on specific disciplines – Sciences, Life Sciences, Engineering and Technology and Social Sciences. This research study is valuable that investigated use patterns of e-journals across 12 different disciplines at the University of the Punjab.