The use of artificial intelligence (AI) is related to the dynamic development of digital skills. This article focuses on the impact of AI on the work of non-profit organizations that aim to help those around them. Based on 10 semi-structured interviews, it is presented here how it is possible to work with AI and in which areas it can be used—in social marketing, project management, routine bureaucracy. At the same time, workers and volunteers need to be educated in critical and logical thinking more than ever before. These days, AI is becoming more and more present in almost all the activities, bringing several benefits to those making use of it. On the one hand, by using AI in the day-to-day activities, the entities are able to substantially decrease their costs and have the advantage of being able to have, in most cases, a better and faster job done. On the other hand, those individuals that are more creative and more innovative in their line of work should not feel threatened by those situations in which organizations decide to use more AI technologies rather than human beings for the routine activities, since they will get the opportunity to perform tasks that truly require their intellectual capital and decision making abilities.

The cars industry has undergone significant technological advancements, with data analytics and artificial intelligence (AI) reshaping its operations. This study aims to examine the revolutionary influence of artificial intelligence and data analytics on the cars sector, particularly in terms of supporting sustainable business practices and enhancing profitability. Technology-organization-environment model and the triple bottom line technique were both used in this study to estimate the influence of technological factors, organizational factors, and environmental factors on social, environmental (planet), and economic. The data for this research was collected through a structured questionnaire containing closed questions. A total of 327 participants responded to the questionnaire from different professionals in the cars sector. The study was conducted in the cars industry, where the problem of the study revolved around addressing artificial intelligence in its various aspects and how it can affect sustainable business practices and firms’ profitability. The study highlights that the cars industry sector can be transformed significantly by using AI and data analytics within the TOE framework and with a focus on triple bottom line (TBL) outputs. However, in order to fully benefit from these advantages, new technologies need to be implemented while maintaining moral and legal standards and continuously developing them. This approach has the potential to guide the cars industry towards a future that is environmentally friendly, economically feasible, and socially responsible. The paper’s primary contribution is to assist professionals in the industry in strategically utilizing Artificial Intelligence and data analytics to advance and transform the industry.

This study examines the challenges and needs faced by non-profit organisations (NPOs) in Colombia regarding the adopting of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs), particularly focusing on sections 3 and 4. Employing a mixed-method approach, the research combines qualitative and quantitative methods. Surveys were conducted with Colombia NPOs, official documents were analysed, and comparative case studies were performed. In-depth interviews and participant observation were also utilised to gain a comprehensive understanding of the obstacles and current practices within the Colombian context. The findings reveal that NPOs in Colombia encounter significant difficulties in adopting IFRS due to the complexity of the standards, lack of specialised resources, and the need for specific training. Internal challenges such as deficiencies in staff qualifications and training, resistance to change, and technological limitations were identified. Externally, ambiguities in the legal framework and donor requirements were highlighted. The case study illustrated that, while there are similarities between IFRS for SMEs and the IFR4NPO project, specific adaptations are essential to address the unique needs of NPOs. This research underscores the necessity of developing additional guidelines or modifying existing ones to enhance the interpretation and application of IFRS in Colombia NPOs. It is recommended to implement proactive strategies based on education and legislative reform to improve the transparency and comparability of financial information. Adopting a more tailored and supported accounting framework will facilitate a more relevant and sustainable implementation, benefiting Colombian NPOs in their resource management and accountability efforts.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

In the face of growing competition, industrial and commercial firms need more effective strategies to gain competitive advantages. This study investigates the role of enterprise risk management (ERM) as a mediator in highlighting the significance of innovation capability on profitability in industrial and commercial firms listed on the Amman Stock Exchange (ASE). Data were collected from 244 respondents using a standardized questionnaire and analyzed with SPSS software. The results indicate that the innovation capability has an impact on profitability in industrial and commercial firms, as well as their ERM practices. Additionally, ERM mediates the relationship between innovation capability and profitability. Firms that adopt distinctive innovation strategies tend to maintain formal ERM strategies, which in turn enhance market superiority and profitability. This research offers some significant managerial ramifications that may be essential for business owners, executives, and decision-makers involved in the development of firms.

Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.