This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.

This study aimed to examine the impact of digital leadership among school principals and evaluate the mediating effect of Professional Learning Communities (PLCs) on enhancing teachers’ innovation skills for sustainable technology integration, both in traditional classroom settings and e-learning environments. Employing a quantitative approach with a regression design model, Structural Equation Modelling (SEM) and Partial Least Squares (PLS-SEM) were utilized in this research. A total of 257 teachers from 7 excellent senior high schools in Makassar city participated in the study, responding to the questionnaires administered. The study findings indicate that while principal digital leadership does not directly influence teachers’ innovation skills in technology integration, it directly impacts Professional Learning Communities (PLCs). Moreover, PLCs themselves have a significant influence on teachers’ innovation skills in technology integration. The structural model presented in this study illustrates a noteworthy impact of principal digital leadership on teachers’ innovation skills for technology integration through Professional Learning Communities (PLCs), with a coefficient value of 47.4%. Principal digital leadership is crucial in enhancing teachers’ innovation skills for sustainable technology integration, primarily by leveraging Professional Learning Communities (PLCs). As a result, principals must prioritize the creation of supportive learning environments and implement programs to foster teachers’ proficiency for sustainable technology integration. Additionally, teachers are encouraged to concentrate on communication, collaboration, and relationship-building with colleagues to exchange insights, address challenges, and devise solutions for integrating technology, thereby contributing to sustained school improvement efforts. Finally, this research provides insights for school leaders, policymakers, and educators, emphasizing the need to leverage PLCs to enhance teaching practices and student outcomes, particularly in sustainable technology integration.

The business environment in the modern era is witnessing numerous Intellectual Changes, Technological developments, and increasingly Complex Situations, which has led to a need for effective Leadership in the Business Sectors. This leadership plays a role in transforming companies into giant corporations that serve as a true foundation for enhancing and improving Job Competencies (JC)., The study aimed to analyze the impact of the Soft Skills approach in Human Resources (analytical and critical thinking, decision-making and problem-solving, planning and organization, teamwork) on developing Job Competencies (productivity, technical, managerial) in Petroleum Sector Companies in Egypt. The researchers employed the descriptive-analytical method to study the phenomenon, conducting the study on stratified random samples consisting of 379 managers and a sample of 382 employees from Petroleum Sector Companies. The study utilized the SPSS and AMOS Software Programs. The study found statistically significant differences at the (0.01) level between the average scores of managers and employees regarding soft skills in human resources and job competencies, with managers scoring higher. Additionally, the study revealed a statistically significant direct causal effect at the (0.01) level of Human Resources Soft Skills on Job Competencies in Petroleum Sector Companies., Finally, a proposal was developed for enhancing Job Competencies in Petroleum Companies in Egypt based on the application of human resources Soft Skills, alongside future research directions and practical implications.

The development of the personal innovative competences in workers is of capital importance for the competitiveness of organizations, where the ability of the employees must respond in an innovative way to diverse situations that arise in specific contexts. Considering this, the question arises: How do innovative employees' competences affect the sustainable development of Micro, Small and Medium Enterprises (MSMEs)? Therefore, the objective of this work is to present a multi-criteria method based on the Analytic Network Process (ANP), to relate innovative personal competences and the sustainable development of MSMEs. An instrument was applied to groups of experts from 31 Ecuadorian fruit-exporting MSMEs, to develop a multi-criteria decisional network that allowed identifying the innovative personal abilities that have the greatest impact on the sustainable development of these organizations. The results demonstrate the relevance of the elements of innovative personal competencies, with a cumulative participation of 39.15%, Sustainable Export Development with 32.18% and Improvements with 28.66%. It also presents three types of analysis: i) Global to establish the weight of each variable; ii) Influences, to establish solid cause-effect relationships between the variables and iii) Integrated. The most relevant innovative personal competences for sustainable development and improvements for exporting SMEs are teamwork, critical thinking, and creativity within the international context.

The purpose of this research was to investigate the influence of innovative organizational culture on innovativeness through human resource management and the innovative skills of personnel. The population of this study comprised small and medium enterprises (SMEs) in Thailand from both the manufacturing and service sectors. Purposive sampling was employed to gather information from entrepreneurs, executives, or department managers of SMEs through an online questionnaire distributed via email, obtaining a total of 440 responses. Data were analyzed using descriptive statistics and structural equation models (SEM) for hypothesis testing. The results indicated that SMEs in this context had a moderate level of innovative organizational culture, human resource management, innovative skills, and innovativeness. Moreover, the structural equation model was consistent with the empirical data, revealing that innovative organizational culture has a direct influence on innovativeness. Furthermore, human resource management and the innovative skills of personnel were found to be partial mediators in the relationship between innovative organizational culture and innovativeness. The indirect effect through these two variables was greater than the direct effect. These findings confirmed the relationship between innovative organizational culture, human resource management, innovative skills, and innovativeness among SMEs in Thailand, leading to guidelines for businesses to improve their innovativeness.

The integration of new technologies and digitalisation causing significant changes in the skills demanded, leading to skills shortages and skills gaps in digital context. Undoubtedly, the employees’ digital skills and knowledge need to be aligned with the ongoing technological changes. This study obtains inputs from the employers from professional services sector regarding the demand for digital skills and the existence of gaps in digital skill among the employees. The impact of digital skills and willingness to pay for the micro-credential on the employability was investigate. 308 responses from the employers reside in Klang Valley, Johor and Penang collected via online survey. The five areas of digital skills adopted from Digital Competence 2.0, and the pair-sample t-test in SPSS was used to identify the present of skill gaps. Besides, PLS-SEM was used to test the hypotheses with regard to impacts of digital skills and micro credential on employability. The findings indicate that problem-solving and safety skills were ranked as highly demanded digital skills in the future. The skill gaps were found in all areas of digital skills except information and data literacy. The employers agreed that digital skills did affect their decision in hiring the graduate employees and they are willing to pay for micro-credentials to address the skills gaps. Yet, willingness to pay for micro-credentials did not affect the employability directly and indirectly. This study provides insights into the demand of digital skills and the digital skills gaps. Implications of the study from theoretical and practical perspectives are discussed.