The potential role of self-regulated learning as mediator has been deeply investigated by researchers in recent years. There is limited systematic literature review being done to investigate the role of self-regulated learning as mediator in the students’ academic learning. Therefore, searching studies in the databases WOS (Web of Science), SCOPUS, APA (American Psychological Association) PsycInfo, and ERIC (Education Resources Information Center), the present study conducted a systematic literature review on 32 studies published between 2015 and 2024 to summarize what kind of psychological factors influence students’ academic performance through self-regulated learning and assess the potential mediating role of self-regulated learning in this process. The results show that self-efficacy, emotions and motivation are significant predictors of academic achievement and self-regulated learning act as an important mediator in this relationship. An important implication was obtained that researchers can probe into the influence of specific dimensions of self-efficacy on learning performance through self-regulated learning and the influence of positive emotions such as resilience on learning outcomes with self-regulated learning as mediator.

Government performance means the results of government work. Its use is to evaluate government accountability, decision-making, efficiency, effectiveness, transparency, and achievement of goals. Purpose: This paper aims to explore the understanding of performance measurement tools commonly used in government, the reasons for using them, and the implementation of performance measurement in Indonesia. Method: This study uses a meta-synthesis method, an integrative review approach from 2000–2021, in the Scopus database using the keywords measurement system, performance measurement, performance measurement government, measurement system government. Results and Discussion: The final sample consisted of 23 studies, and the results showed that the most commonly used performance measurement was the balanced scorecard. This is because the balanced scorecard is able to explain the vision, mission, strategy, results, and operational actions, so that it can achieve local government goals. Research implications: Insight into government performance measurement can be used to determine the strengths and weaknesses of various performance measurement tools so that the government can implement performance measurement tools that are more appropriate for its government. Originality/Value: This study offers an adaptation of existing methods to measure government performance more effectively. In addition, this study focuses on the context of developing countries, which can provide new contributions to the literature.

The business life cycle is examined through a comprehensive literature review in this academic study. Our initial approach involves searching for relevant articles on firm life cycle and strategy using the Web of Science and Scopus databases. We conduct bibliometric analyses to identify key contributors and recurring keywords. Subsequently, we select twenty-seven research papers to explore the Theory Development, Characteristics, Context, and Methodology (TCCM) framework for firm life cycle and strategy. Our analysis summarizes corresponding business strategies for each stage, including the use of Initial Management Control Systems (MCS) in the introduction phase. As companies grow, a high inventory-to-sales ratio may hinder effectiveness, but it proves beneficial in the growth and revival stages. Mature companies excel in green process innovation and engage more in Corporate Social Responsibility (CSR) activities. In the decline stage, firms use cost efficiencies, asset retrenchment, and core activity focus for recovery, signaling commitment to a successful turnaround. However, there is a research gap in exploring appropriate global strategies for various life cycle stages, providing an opportunity for additional articles to thoroughly investigate this relationship and assess multinational enterprises’ success trajectories throughout their life cycles.

This research aims to comprehensively investigate contemporary practices and factors influencing global tax avoidance and evasion through a systematic literature review (SLR) and bibliometric analysis. This study methodology uses SLR with bibliometric analysis to map this research trend. Relevant literature was collected and systematically analyzed to identify key themes, methodologies, and findings regarding tax avoidance and evasion. The study’s findings identify various tax avoidance practices, including profit shifting, transfer pricing strategies, and the use of tax havens by multinational corporations. The report also highlights various forms of tax evasion, such as money laundering and illicit financial flows. Key factors influencing tax behavior are ethical considerations, government policies, economic factors, and corporate governance practices. This analysis highlights the complex interactions between these factors in shaping tax practices globally. The study’s conclusions show that effective tax governance requires a multifaceted approach integrating ethical standards, a strong regulatory framework, and international cooperation. Ethical corporate behavior and transparent reporting are essential in promoting tax compliance and fairness. This study emphasizes the critical role of policymakers in designing and enforcing tax policies that discourage aggressive tax planning while encouraging economic growth and equality. Recommendations from these findings are to increase transparency in multinational operations, strengthen international tax cooperation, and improve global tax administration capabilities. In addition, increasing taxpayer education and awareness can foster a culture of compliance and ethical tax practices. Future research should prioritize longitudinal studies and case-specific analyses to deepen understanding and develop targeted interventions to address tax avoidance and evasion challenges.

Education is one of the basic needs that every child should have. Information communication technology has a significant influence on special needs children’s schooling. Instead of considering learning a difficult chore, the adoption of measures such as ICT can simplify it and make inclusive education a reality. Aim: This current systematic literature review aims to determine the extent of ICT adoptions in special education scenarios. Method: This paper examined pertinent literature on ICT in special education in the period 2000 to 2023. The key articles extracted through keyword search were gathered from databases indexed in Web of Science and Scopus. The collected data were then screened using a VOS viewer for the most relevant information. From the web of Science, 31 articles were found to have connections with one another while the same process when applied to the Scopus database, helped obtain 8 articles. Results: A total of 39 articles fulfilled the search inclusion criteria of minimum two keyword occurrences. These articles were all written in English and published between 2000 and 2023. The in-depth analysis of all these articles was performed along three broad themes, viz., availability of SEN based ICTs and their impact on children with disabilities, quality of available ICT integrated curriculum for SEN and the challenges in promoting ICTs for inclusive education. Conclusions: The paper concludes that ICT integration in special education would make learning easier for children with disabilities when compared to learning using traditional methods. Implications: The paper pinpoints significant limitations in ICT use found in existing literature and the lack of it to support inclusive education. The authors make recommendations for improved ICT integrated curriculum to improve inclusivity.