Accounting education highly affects the level of Professional Accounting Education offered in a country by academic institutions, thus determining the job market competitiveness of accounting professionals. The purpose of this paper is to determine the relationship between accounting education and accounting practices in Sri Lanka. The data for this study is obtained through a well-structured questionnaire among the Finance Managers of listed companies in the Colombo Stock Exchange (CSE). The sample size of the study was 165 Finance Managers, and of them, 122 responded to the questionnaire. This study is significant to the Sri Lankan context due to scant research in the respective research area. The results depict a moderating positive relationship, while effectiveness of accounting education determines the role and performance of accounting professionals in Sri Lanka.

The fifth-generation technology standard (5G) is the cellular technology standard of this decade and its adoption leaves room for research and disclosure of new insights. 5G demands specific skillsets for the workforce to cope with its unprecedented use cases. The rapid progress of technology in various industries necessitates a constant effort from workers to acquire the latest skills demanded by the tech sector. The successful implementation of 5G hinges on the presence of competent individuals who can propel its progress. Most of the existing works related to 5G explore this technology from a multitude of applied and industrial viewpoints, but very few of them take a rigorous look at the 5G competencies associated with talent development. A competency model will help shape the required educational and training activities for preparing the 5G workforce, thereby improving workforce planning and performance in industrial settings. This study has opted to utilize the Fuzzy Delphi Method (FDM) to investigate and evaluate the perspectives of a group of experts, with the aim of proposing a 5G competency model. Based on the findings of this study, a model consisting of 46 elements under three categories is presented for utilization by any contingent of 5G. This competency model identifies, assesses, and introduces the necessary competencies, knowledge, and attributes for effective performance in a 5G-related job role in an industrial environment, guiding hiring, training, and development. Companies and academic institutions may utilize the suggested competency model in the real world to create job descriptions for 5G positions and to develop curriculum based on competencies. Such a model can be extended beyond the scope of 5G and lay the foundation of future wireless cellular network competency models, such as 6G competency models, by being refined and revised.

Mediating role of artificial intelligence in the relationship between higher education quality and scientific research ethics among faculty members: A Study in carrying out the study, specific research objectives were derived, and based on the derived objectives, null hypotheses were formulated and tested for the study. This study, thus, employed survey research design. This study’s population comprised postgraduate students from Middle Eastern University, Jordan, with 1200 students. Using the population, a sample size of 291 respondents was selected based on Krecie and Morgan The students in the sample completed Google Forms questionnaires. The data were statistically processed, and the analysis’s most significant level was 0.25. The research questions were analyzed using descriptive statistics, and the null hypothesis was tested using Pearson Product Moment Correlational Analysis (PPMC). Also, the study showed a significant relationship between artificial intelligence and the quality of higher education and the relationship of significance between artificial intelligence and ethics in scientific research. The researcher suggested a need for ongoing education, cross-discipline cooperation, and the development of solid ethical frameworks for the integration ethics of AI academia.

State-owned enterprises (SOEs) manage significant portion of world economy, including in the developing countries. SOEs are expected to be active and play significant role in improving the country’s economic performance and welfare through enhancing innovation performance. However, closed innovation process and lack of collaboration hinders SOEs to reach satisfying innovation performance level. This paper explores the construction and role of innovation ecosystem in the strategic entrepreneurship process of SOEs, of which is represented by dynamic capability framework, business model innovation, and collaborative advantage. Based on the analysis, this paper concluded that the collaboration between actors in the Innovation Ecosystem (IE) has positive effect to strengthening SOE’s Sensing Capabilities (SC) related to the process of exploring and identifying innovation opportunities. The increase of Sensing Capabilities (SC) will play significant role as input or antecedent on formulating proactive Innovation Strategy (IS) in orchestrating SOE’s innovation process. SOEs which has implementing proactive Innovation Strategy (IS) will be able to build collaboration and finding right Business Model Innovation (BMI). Finally, by building collaboration with other actors through the innovative business model has significant role to increase SOE’s Collaborative Advantage (CA), which considered as a proxy for competitiveness of SOEs.

This research aimed to investigate the role of humanizing leadership in enhancing the effectiveness of change management strategies within organizations. Specifically, it focused on how humanizing leadership influences change outcomes and the extent to which organizational culture moderates this relationship. The study addressed critical questions regarding the impact of leadership behaviors, such as model vulnerability, emotional intelligence, open communication, and psychological safety on effective change management and employee performance. A quantitative approach was employed to provide a comprehensive analysis of the phenomena. Quantitative data were collected from a sample of 325 employees through surveys that measured perceptions of Humanizing leadership behaviors, organizational culture, and change outcomes. Data was analyzed by IBM SPSS 26.0. The findings revealed that humanizing leadership behaviors significantly enhances the success of change initiatives, primarily through improved employee engagement and reduced resistance. Organizational culture was found to play a moderating role, amplifying the positive effects of empathetic and inclusive leadership practices. The study provides actionable recommendations for organizational leaders and managers to foster a culture that supports humanizing leadership. By adopting leadership strategies that emphasize vulnerability, empathy, and inclusivity, organizations can enhance their adaptability and resilience against the backdrop of continuous change. These findings are particularly valuable for enhancing managerial practices and informing policy within corporate settings.

Nowadays investors are measuring the performances of a business organization not only based on their operating efficiency but also fulfilling their social responsibility. At least the investors need to know whether the activities of the business have any adverse impact on the society and environment. This study explores the accountability of the business from the social and environmental context. This empirical study tends to investigate the nature of the ownership structure that influences the environmental disclosure of a business entity. Based on the sample of fifty-five DSE-listed textile companies, this study used multiple regression to assess the causal relationship between the ownership structure and corporate environmental disclosure. Moreover, this cross-sectional study also considers the agency theory and stakeholder theory to explain the relationship between the ownership structure and environmental disclosure. The findings indicate that corporate environmental disclosure is positively influenced by foreign ownership and institutional ownership whereas director ownership and public ownership have no significant association with the environmental disclosure. These insightful results challenge conventional assumptions and highlight the need for a nuanced understanding of the factors that drive environmental reporting practices in the context of an emerging economy. The main contribution of this article lies in its provision of empirical evidence from an emerging economy, Bangladesh, which helps in understanding sustainable practices in a global context. Additionally, it aids in developing effective corporate governance policies and strategies tailored to similar emerging economies by recognizing the role of ownership structures in influencing environmental accountability. These findings further assist policymakers, managers, and other sustainability advocates in understanding how different ownership structures affect corporate environmental disclosure.