The global economic recession has caused pessimism in terms of prospects of sales recovering in the future. The present study is an attempt to investigate the cost stickiness behavior by focusing on specific characteristics of companies. The research was done through documentary analysis and access to quantitative data, with the use of statistical methods for analysis as panel data. The statistical population of the actual study included all companies listed on the India stock exchange from 2017 to 2021. They were selected after screening 128 listed companies. The regression method was used to examine the relationship between variables and to present a forecast model. The results of testing the first hypothesis showed that companies’ costs are sticky and according to the results of this hypothesis, an increase in costs when the level of activity increases is greater than the level of reduction in costs when the volumes of the activities are decreased. The results of the second hypothesis showed a remarkable relationship between the cost stickiness and specific characteristics of companies (size, number of employees, long-term assets, financial leverage, and accuracy of profits forecast). Based on the third hypothesis, there is a notable difference between cost stickiness at different levels of specific characteristics of companies. Therefore, the results show that environmental uncertainty such as COVID-19, increases cost stickiness.

This study explores the determinants of auditor performance, focusing on the moderating role of organizational commitment within the Tangerang City Inspectorate. Employing stratified random sampling, a sample of 250 auditors was chosen to ensure diversity across experience, departmental affiliation, and roles. Quantitative analysis used SPSS to examine the relationships between auditor performance, organizational commitment, and other relevant variables. Findings indicated that organizational commitment significantly moderates the effects of various social pressures on auditor performance. This underscores the necessity for auditing organizations to foster organizational commitment to enhance auditor efficacy and uphold ethical standards. These results hold substantial implications for governance and audit quality assurance, suggesting that reinforced organizational commitment could lead to more robust auditor performance and ethical conduct within similar urban governance settings. This study contributes valuable insights into the influence of organizational dynamics on auditor behaviour and performance outcomes.

Leadership is one of the important factors that ensured organizational achievement. Servant leadership offers a unique point of view on leadership which developed around the idea of service to subordinates. The implementation of servant leadership can lead to various positive outcomes, including increased engagement, organizational citizenship behavior, and improved performance. However, engagement and organizational citizenship behavior can serve as mediators to enhance organizational performance even further. The present study aimed to explore a prediction model of servant leadership using mediating variables such as employee engagement and organizational citizenship behavior, with employee performance as the outcome. The sampling method used was purposive sampling. This study used a structural equation model analysis approach to determine the predicted model of servant leadership. The research showed that the role of mediating variables indicated that employee engagement and organizational citizenship behavior had a positive effect in mediating the relationship between servant leadership and employee performance. The study indicated that applying servant leadership, with employee engagement, and organizational citizenship behavior as mediating variables would have an impact on better results of employee performance.

Blockchain technology has increasingly attracted the attention of the financial service sector, customers, and investors because of its distinctive characteristics, such as transparency, security, reliability, and traceability. The paper is based on a Systematic Literature Review (SLR). The study comprehended the literature and the theories. It deployed the technology-organization-environment (TOE) model to consider technological, organizational, and environmental factors as antecedents of blockchain adoption intention. The paper contributes to blockchain literature by providing new insights into the factors that affect the intention to adopt blockchain technology. A theoretical model incorporates antecedents of blockchain adoption intention to direct an agenda for further investigations. Researchers can use the model proposed in this study to test the antecedents of blockchain adoption intention empirically.

Health data governance is essential for optimal processing of data collection, sharing, and reuse. Although the World Health Organization (WHO) has proposed practical guidelines for managing health data during the pandemic, the Organization for Economic Cooperation and Development (OECD) found that many countries still lack the use of health data for decision-making. Therefore, this research aimed to identify and assess the challenges faced by health organization in implementing health data governance from various countries based on research articles. The challenges were assessed based on key components of health data governance from practitioner and scientist perspectives. These components include stakeholder, policy, data management, organization, data governance maturity assessment, and goals. The method used followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines for collecting and reporting. Data were collected from several databases online with large repositories of academic studies, including IEEE Xplore, ScienceDirect, National Library of Medicine, ProQuest, Taylor and Francis Group, Scopus, and Wiley Online libraries. Based on the 41 papers reviewed, the results showed that policy was found to be the biggest challenge for health data governance. This was followed by data management such as quality, ownership, and access, as well as stakeholders and data governance organization. However, there were no challenges regarding maturity assessment and data governance goals, as the majority of research focused on implementation. Policy and policymaker awareness were identified as major components for the implementation of health data governance. To address challenges in data management and governance organization, creating committees focused on these components proved to be an effective solution. These results provided valuable recommendations for regulators and leaders in a healthcare organization to optimally implement health data governance.

This study aims to analyze, investigate the implications, and identify differences in the progress of the effect of institutional changes and organizational transformation in Indonesian higher education. The structuration analysis shows that examining the conditions that have resulted in the replication and modification of social systems is the focus of the structuration analysis. The image of structuration theory conveys both a sense of regularity and continuity, as well as respect for the labor that must be done daily and the mundane but essential tasks that must be completed. The finding of this study is that with the mandate that universities have been given to implement the three primary pillars that support Indonesia’s higher education system, the difficulty level of the problem facing Indonesia’s higher education system has increased. We suggest a future research agenda and highlight the changes and transformations in power, interests, and alliances that affect the evolution of higher education institutions.