With the progress of the times, the development of information technologies such as big data, artificial intelligence, and cloud computing is also in full swing. These new information technologies continue to impact China's existing traditional industries, enabling them to integrate and innovate, while also promoting China's entry into the digital economy era. For the accounting industry, this has also led to higher demands from society for accounting professionals, and most basic accounting personnel will face the dilemma of job changes as a result. This requires vocational colleges to consider more comprehensive training strategies when cultivating accounting professionals, so that accounting professionals can adapt to the new accounting functional requirements of contemporary society.

The aim of this study is to examine the contributions of the components of employee engagement on knowledge-sharing behavior alongside possible mediating effect of management support. This study collected data from 395 respondents purposively selected from pharmaceutical organizations in Bangladesh. For input and incorporation of sample data, SPSS version 26 was used, whereas the PLS-SEM (version-4) tool was used to test the hypotheses relationships. The findings reveal significant positive effects of adaptation, devotion, and vitality on both knowledge sharing behavior and management support. Adaptation to new technologies and processes enhances employees' ability and intention to share knowledge, facilitated by robust management support. Similarly, devotion and vitality among employees fosters a supportive environment that is conducive for knowledge exchange. Management support emerges as a critical mediator, amplifying the positive impacts of adaptation, devotion, and vitality on organizational outcomes. These findings address a critical gap in understanding the conditions that enhance knowledge-sharing behaviors in highly regulated industries and provides a valuable framework for organizations to nurture knowledge-sharing cultures that will drive innovation and resilience within emerging markets.

This study explores the impact of digital economy engagement and digital adoption on the entrepreneurship performance of Small and Medium Enterprises (SMEs) in Malaysia, with a specific focus on the PG Mall platform. Through an analysis of SMEs' involvement in digital activities such as e-commerce, digital marketing, and data analytics, the research identifies key factors that enhance business performance. The main objective of this paper is to examines the mediating role of government policies in supporting digital adoption and fostering a conducive environment for digital entrepreneurship. This paper employed a quantitative method to examine the impact of digital economy engagement and digital adoption on the entrepreneurship performance of Small and Medium Enterprises (SMEs) in Malaysia, with a focus on the PG Mall platform. Through data analysis, this research assessed several hypotheses related to the relationship between digital engagement, adoption, and business performance. The findings revealed that the majority of the hypotheses were supported, confirming the positive influence of digital economy engagement and digital adoption on various aspects of entrepreneurship performance. Based on these findings, this paper also proposes a conceptual framework that highlights the elements of digital economy engagement and digital adoption that contribute to SME performance. This framework serves as a valuable guideline for government policymakers, practitioners, and scholars in shaping strategies to foster digital entrepreneurship. It underscores the importance of supportive government policies, such as financial incentives and training, in facilitating the digital transformation of SMEs. By providing a structured approach to understanding the role of digital tools in enhancing business outcomes, the framework offers a foundation for future research and policy development aimed at promoting digital entrepreneurship in an evolving economic landscape.

The developmental and advancement of engineering vis-à-vis scientific and technological research and development (R&D) has contributed immensely to sustainable development (SD) initiatives, but our future survival and development are hampered by this developmental and advancement mechanism. The threat posed by current engineering vis-à-vis scientific and technological practices is obvious, calling for a paradigm change that ensures engineering as well as scientific and technological practices are focused on SD initiatives. In order to promote sound practices that result in SD across all economic sectors, it is currently necessary to concentrate on ongoing sustainable engineering vis-à-vis scientific and technological education. Hence, this perspective review article will attempt to provide insight from Sub-Saharan Africa (Nigeria to be specific) about how engineering vis-à-vis scientific and technological R&D should incorporate green technologies in order to ensure sustainability in the creation of innovations and practices and to promote SD and a green economy. Furthermore, the study highlights the importance as well as prospects and advancements of engineering vis-à-vis scientific and technological education from the in Sub-Saharan Africa context.

Corporate performance is the key indicator of availing the economic performances in all economies. Especially for the emerging economy, it is the oxygen for smooth economic operations. The study aims to investigate the influence of board characteristics on the corporate performance of the listed pharmaceuticals and chemicals sector from a developing country, namely Bangladesh. This empirical study examines eight attributes of the board and four financial performance indicators of the businesses. Here, the annual reports of the DSE-listed pharmaceutical and chemicals companies are considered to examine the impact of board attributes on corporate performance. Based on panel data analysis, this empirical study concludes that the fixed effect regression model is suitable for all four models. Except board size, the results demonstrate that all board attributes are generally statistically significant. Furthermore, it confirms that all the significant characteristics of the board are positively associated with corporate performance, except for board independence. The research offers valuable insights for policymakers, investors, organizations, and scholars, promoting optimal board structures, innovative solutions, and an enhanced understanding of corporate governance matters. This research explores the challenges in board attributes, which enhances our understanding of corporate governance matters and their impact over the last decade in the listed pharmaceutical and chemicals sectors in Bangladesh.

With the rapid economic growth, the concept of digital economy and sustainable development has gradually become the main task facing our country. This paper constructs the evaluation system of the development level of digital economy and the comprehensive index of regional sustainable development by the entropy weight method, uses the two-way fixed effect model to explore the influence mechanism of digital economy on the sustainable development of the Yangtze River Delta region.