The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.

Performance Management is a major concern to various stakeholders in Education System, it is considered to be key driver to improve school effectiveness and learning quality. However, the complexity of education Systems, has made it challenging to apply an effective PM model. This study paper introduces a maturity model with six dimensions, fifteen Capability Areas and forty-two Best-Practices to assess education systems’ organizational capacity for performance management. It provides deep insights into their structural and functional characteristics and serves as a framework for decision-makers to identify and implement missing practices while enhancing existing ones. The maturity model was developed following the Design Science Research methodology to ensure both rigor and relevance. A bottom-up approach guided its design, integrating insights from extensive literature reviews and lessons learned from benchmark countries. The evaluation process employed a qualitative approach, using focus groups with a carefully selected cohort of academics, experts, and practitioners. The Moroccan case study serves as part of the “Reflection and Learning” phase, providing an initial test for the model and paving the way for further empirical research. Future studies will aim to test, refine, and extend the model, facilitating its application across diverse educational contexts.

 Distance education (DE) has recently become a noteworthy study topic in the public education system. From the Web of Science database, 5719 articles discussing DE and published in the period of 2011–2023 were acquired. By analyzing the overall characteristics, co-citation, and keyword co-occurrence of the selected articles, which utilized Cite Space software, the history of DE could be systematically grasped, thereby reasonably predict the emphases of future development. We found that the number of papers relevant to DE had been rapidly growing since 2018. USA, China, and Turkey are the top three countries where most authors or teams were located. The map of keyword cooccurrence showed that the previous DE research mainly focused on telelearning, adult learning, and distributed learning environment. The recent burst words emerging are used to determine that distance education will continue to be studied in the field with high explosive keywords such as visual tracking, technology acceptance model, and user interface. This will provide suggestions and directions for the development of distance education.

This study investigates the impact of entrepreneurial orientation and green innovation on the performance of SMEs. This research explores the wood waste industry in Ngawi, an area that has never been studied before, thus providing a new perspective and unique local relevance. These findings underscore the critical role of entrepreneurial orientation and green innovation in driving sustainable business growth and improving SME performance. The results show that both entrepreneurial orientation and green innovation having a positive and significant link with SMEs performance. Further, the study reveals that the relationship between entrepreneurial orientation and green innovation having a positive and significant link with SMEs performance mediated by knowledge-sahring. The study also highlights the importance of larger sample sizes, and external factors to provide more comprehensive insights for practitioners and policymakers.