Purpose: This research examines the intricate interplay between Business Intelligence (BI), Big Data Analytics (BDA), and Artificial Intelligence (AI) within the realm of Supply Chain Management (SCM). While the integration of these technologies has promised improved operational efficiency and decision-making capabilities, concerns about complexities and potential overreliance on technology persist. The study aims to provide insights into achieving a balance between data-driven insights and qualitative factors in SCM for sustained competitiveness. Design/methodology/approach: The research executed interviews with ten Arab Gulf-based consulting firms. These companies’ ability to successfully complete BI projects is well recognised. Findings: Through examining the interplay of human judgement and data-driven strategies, addressing integration challenges, and understanding the risks of excessive data reliance, the research enhances comprehension of the modern SCM landscape. It underscores BI’s foundational role, the necessity of balanced human input, and the significance of customer-centric strategies for lasting competitive advantage and relationships. Practical implications: The research provided information for organizations seeking to effectively navigate the complexities of integrating data-driven technologies in SCM. The research is a foundation for future studies to delve deeper into quantitative measurement methodologies and effective data security strategies in the SCM context. Originality: The research highlights the value of integrating BI, BDA, and AI in SCM for improved efficiency, cost reduction, and customer satisfaction, emphasising the need for a balanced approach that combines data-driven insights, human judgement, and customer-centric strategies to maintain competitiveness.

Graphene has been ranked among one of the most remarkable nanostructures in the carbon world. Graphene modification and nanocomposite formation have been used to expand the practical potential of graphene nanostructure. The overview is an effort to highlight the indispensable synthesis strategies towards the formation of graphene nanocomposites. Consequently, graphene has been combined with useful matrices (thermoplastic, conducting, or others) to attain the desired end material. Common fabrication approaches like the in-situ method, solution processing, and melt extrusion have been widely involved to form the graphene nanocomposites. Moreover, advanced, sophisticated methods such as three- or four-dimensional printing, electrospinning, and others have been used to synthesize the graphene nanocomposites. The focus of all synthesis strategies has remained on the standardized graphene dispersion, physical properties, and applications. However, continuous future efforts are required to resolve the challenges in synthesis strategies and optimization of the parameters behind each technique. As the graphene nanocomposite design and properties directly depend upon the fabrication techniques used, there is an obvious need for the development of advanced methods having better control over process parameters. Here, the main challenging factors may involve the precise parameter control of the advanced techniques used for graphene nanocomposite manufacturing. Hence, there is not only a need for current and future research to resolve the field challenges related to material fabrication, but also reporting compiled review articles can be useful for interested field researchers towards challenge solving and future developments in graphene manufacturing.

This study aims to identify the impact of inheritance literacy, inheritance socialization, inheritance stress, and peer influence on the inheritance behaviors among FELDA communities in Malaysia. Inheritance literacy pertains to individuals’ comprehension of wealth transfer and estate planning, while peer influencer evaluates friends’ impact on inheritance attitudes; inheritance socialization explores family interactions’ role in shaping inheritance attitudes, and inheritance stress measures emotional strain in inheritance matters, with inheritance behaviors encompassing asset management and wealth transfer decisions for future generations by individuals and families. Understanding inheritance behaviors is crucial, as it helps individuals depict their inheritance knowledge and attitudes toward FELDA inheritance better, fostering a more favorable inheritance attitude. Through self-administered survey questionnaires, data related to FELDA communities are obtained using convenience sampling from 413 respondents. This study applies Partial Least Squares Structural Equation Modeling (PLS-SEM) technique to test the research hypotheses. The present study’s outcome confirms that two determinants, which are inheritance literacy and inheritance socialization significantly influence the inheritance behavior of FELDA communities. However, inheritance stress and peer influence determinants have statistically insignificant influence inheritance behavior. This study’s theoretical framework enriches the discussions on wealth management and financial behavior by refining and expanding upon existing financial behavior theories to incorporate inheritance-specific behaviors. The present study is exclusive in its effort to ascertain the relative importance of both inheritance behavior and the FELDA communities. This paper will assist the government, inheritance service providers, and policymakers in offering innovative economic schemes and designing policies that may enhance the inheritance behavior wellbeing of FELDA communities. This article also provides a roadmap to guide future research in this area.

The purpose of this study is to investigate the relationship between the use of business intelligence applications in accounting, particularly in invoice handling, and the resultant disruption and technical challenges. Traditionally a manual process, accounting has fundamentally changed with the incorporation of BI technology that automates processes and allows for sophisticated data analysis. This study addresses the lack of understanding about the strategic implications and nuances of implementation. Data was collected from 467 accounting stakeholder surveys and analyzed quantitatively using correlational analysis. Multiple regression was utilized to investigate the effect of BI adoption, technical sophistication on operational and organizational performance enhancements. The results show a weak association between the use of BI tools and operational enhancements, indicating that the time for processing invoices has decreased. Challenges due to information privacy and bias were significant and negative on both operational and organizational performance. This study suggests that a successful implementation of a BI technology requires an integrated plan that focuses on strategic management, organizational learning, and sound policies This paper informs practitioners of how accounting is being transformed in the digital age, motivating accountants and policy makers to better understand accounting as it evolves with technology and for businesses to invest in concomitant advances.

Decentralized cryptocurrencies, such as bitcoin, use peer-to-peer software protocol, disintermediating the traditional intermediaries that used to be banks and other financial intermediaries, effectuating cross-border transfer. In fact, by removing the requirement for a middleman, the technology has the potential to disrupt current financial transactions that rely on a trusted authority or intermediary operator. Traditional financial regulation, primarily based on the command-and-control approach, is ill-suited to regulating decentralized cryptocurrencies. The present paper aims to investigate the policy option most suitable for regulating decentralized cryptocurrencies. The study employs content analysis method to effectuate the purpose of the study. The paper argues that the combination of both direct and indirect regulatory approaches would be a feasible option for regulating decentralized cryptocurrencies. The absence of centralized authority and the borderless nature of decentralized cryptocurrencies would make them antithetical to centralized direct regulation. Therefore, the findings of the study suggest that regulators should focus on regulating intermediaries bridging the connection between the online world (crypto ecosystem) and the physical world (the point of converting crypto into fiat money). These intermediaries can work as passive actors or surrogate regulators who are indirectly responsible for implementing policy options on behalf of the central authority.

Purpose—In the business sector, reliable and timely data are crucial for business management to formulate a company’s strategy and enhance supply chain efficiency. The main goal of this study is to examine how strong brand strength affects shareholder value with a new Supplier Relationship Management System (SRMS) and to find the specific system qualities that are linked to SRMS adoption. This leads to higher brand strength and stronger shareholder value. Design/Methodology/Approach—This study employed a cross-sectional design with an explanatory survey as a deductive technique to form hypotheses. The primary method of data collection used a drop-off questionnaire that was self-administered to the UAE-based healthcare suppliers. Of the 787 questionnaires sent to the healthcare suppliers, 602 were usable, yielding a response rate of 76.5%. To analyze the data gathered, the study used Partial Least Squares Structural Equation modelling (PLS-SEM) and artificial neural network (ANN) techniques. Findings—The study’s data proved that SRMS adoption and brand strength positively affected and improved healthcare suppliers’ shareholder value. Additionally, it demonstrates that user satisfaction is the most significant predictor of SRMS adoption, while the results show that the mediating role of brand strength is the most significant predictor of shareholder value. The results demonstrated that internally derived constructs were better explained by the ANN technique than by the PLS-SEM approach. Originality/Value—This study demonstrates its practical value by offering decision-makers in the healthcare supplier industry a reference on what to avoid and what elements to take into account when creating plans and implementing strategies and policies.