The growing interconnectedness of the world has led to a rise in cybersecurity risks. Although it is increasingly conventional to use technology to assist business transactions, exposure to these risks must be minimised to allow business owners to do transactions in a secure manner. While a wide range of studies have been undertaken regarding the effects of cyberattacks on several industries and sectors, However, very few studies have focused on the effects of cyberattacks on the educational sector, specifically higher educational institutions (HEIs) in West Africa. Consequently, this study developed a survey and distributed it to HEIs particularly universities in West Africa to examine the data architectures they employed, the cyberattacks they encountered during the COVID-19 pandemic period, and the role of data analysis in decision-making, as well as the countermeasures employed in identifying and preventing cyberattacks. A total of one thousand, one hundred and sixty-four (1164) responses were received from ninety-three (93) HEIs and analysed. According to the study’s findings, data-informed architecture was adopted by 71.8% of HEIs, data-driven architecture by 24.1%, and data-centric architecture by 4.1%, all of which were vulnerable to cyberattacks. In addition, there are further concerns around data analysis techniques, staff training gaps, and countermeasures for cyberattacks. The study’s conclusion includes suggestions for future research topics and recommendations for repelling cyberattacks in HEIs.
This paper analyzes the relevance of social accounting information for managing financial institutions, using Banca Transilvania Financial Group (BTFG) as a case study. It explores how social accounting data can enhance decision-making processes within these institutions. Social information from BTFG’s annual integrated reports was used to construct a social balance sheet, and financial data was collected to calculate economic value added (EVA) and social value added (SVA). Research question include: Does social accounting represent a lever for substantiating the managerial decision in financial institutions? Results show that SVA is a valuable indicator for financial institution managers, reflecting the institution’s contributions to social well-being, environmental impact, and community support. Policy implications suggest regulatory bodies should mandate the inclusion of social accounting metrics in financial reporting standards to encourage socially responsible practices, enhance transparency, and incentivize institutions achieving high SVA. This paper contributes to the literature by demonstrating the practical application of social accounting in financial institutions and highlighting the importance of SVA as a managerial tool. It aligns with existing research on integrating corporate social responsibility (CSR) metrics into financial decision-making, enhancing the understanding of combining social and economic indicators for comprehensive performance assessment The abstract covers motivation, methodology, results, policy implications, and contributions to the literature.
This study examined the correlations between highly entangled variables such as leadership, work environment, effective communication, reward fairness, and physical facilities for faculty members. The data was gathered from faculty members of educational institutions in Pakistan using a survey questionnaire, and the sampling method was purposive sampling. For this study, data was obtained from a varied group of education professionals from several places in Pakistan, each with a distinct degree of education and experience. This study demonstrates how independent factors affect faculty performance and can have a further impact on organizational productivity. The findings indicated that good organizational behavior had a considerable favorable influence on faculty performance. The paper reviews significant literature on the proposed factors and makes recommendations for further research.
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