Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

The projects of the IT industry are considered successful when they are completed within the timeline, budget, and client satisfaction on a specific project. Although client relationship is not given much importance in the delay of a project, through several studies it has been seen that the project is delayed in the IT industry due to a lack of awareness about the project to the client. The objective of this study is to inspect the impact of client relationships on project delay. Drawing on stakeholder theory and agency theory, this study investigates how client relationship influences project delay through project awareness and the role of project governance as moderator. A deductive approach of reasoning was used to test the hypotheses formulated under the current research work and proceed by using the quantitative method. This study employed a cross-sectional research design, where data was collected at a specific point in time through a survey strategy. Data was collected from the sample of 288 respondents from the IT companies of Rawalpindi and Islamabad. The data was collected using a convenience sampling technique. The demographics of the respondents were analyzed through the IBM-SPSS software program. The assumptions and the reliability of the model were also tested in SPSS. In this study, it was discovered that effective management of client relationships significantly reduces project delays, with project awareness being a crucial factor in this mitigation process. The results revealed that client relationship was negatively associated with project delay and project awareness. Whereas this linkage was mediated by project awareness. This study concludes that adequate project awareness and fruitful project governance reduce project delays and lead to positive client relationships.

Orientation: Rewards are integral to keeping employees happy, efficient and engaged in their work. Thus, the engagement of academic staff within higher education institutions has become a top priority for organisational productivity and competitiveness. Research purpose: This study investigated the impact of total rewards on work engagement among the academic staff at a South African higher education institution. Motivation for the study: Engagement of academic staff is vital as higher education institutions are influential in the country’s development. Literature, however, has shown that most studies on total rewards and work engagement focus on sectors such as financial institutions, the mining industry and others. However, few reports have been on total rewards and work engagement in higher education. Research design, approach and method: This study employed a cross-sectional survey design, following a quantitative approach. From a population of 100 academic staff, 74 respondents responded to a self-administered questionnaire. Main findings: The results show a positive relationship between two dimensions of total rewards (work-home integration and quality work environment) and work engagement. However, no relationship was found between base pay, benefits, performance and career management, and work engagement. From the five dimensions of total rewards, a quality work environment was the only significant predictor of work engagement. Contribution: The study provides theoretical contributions through new literature and possible recommendations. The study may guide management in developing a rewards strategy that can promote staff work engagement.