The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.

This study aims to examine and challenge the impact of local government policy governance on the oil palm plantation sector in Riau Province, Indonesia. It was discovered that 1,628 million hectares of illegal oil palm plantations are located within forest areas. Plantation area and crop harvest areas are declining due to the increase in damaged old plants, low productivity of plantation crops, inadequate facilities and infrastructure conditions, low technology application, plantation business licensing, limited downstream plantation industry and marketing, assistance in changing the attitudes, behavior, and skills of farmers. The methodology used was exploratory qualitative to explore this topic, and the determination of research topics was conducted using Biblioshiny application analysis. Then, the data was analyzed using Nvivo 12 Plus software. The results of this study discovered that the policy governance of the oil palm plantation sector as a leading commodity in Riau Province, Indonesia, is influenced by three dimensions: firstly, the actor dimension; secondly, the structural dimension; and third, the empirical dimension of governance. This research contributes as a knowledge reference to oil palm plantations.

This study explores the transformative role of art design interventions in the sustainable development and infrastructure enhancement of intangible cultural heritage, with a particular focus on honored brands. The research develops a framework that positions aesthetic and interactive art design interventions as pivotal components in revitalizing these brands. Aesthetic interventions translate the brand’s core philosophy, spirit, and values into compelling visual symbols, harmonizing cultural heritage with modern image design to elevate brand reputation and consumer preference. Interactive interventions enhance user experience, particularly among younger demographics, by integrating technological and entertainment-based engagement, thereby strengthening consumer loyalty and brand influence. The study further investigates how these art design interventions serve as catalysts for broader social development, contributing to the modern relevance and societal impact of time-honored brands. Additionally, it examines the impact of these interventions on sustainable development, societal support, and policy alignment. By weaving together these elements, the research underscores the critical importance of aligning brand strategies with societal goals, fostering environments where brands actively contribute to social welfare and sustainable growth. The findings offer valuable theoretical insights and practical strategies for the sustainable development of time-honored brands, providing clear directions for future research and practice.

Research on retailers’ behavioral intention and behavior of using the omnichannel ecommerce solution (OES) used the Unified Theory of Acceptance and Use of Technology (UTAUT2) model and supplemented the other factors such as seamless supply, omnichannel integration. Research concerns about behavioral intention and behavior of using OES as this is a global trend; OES has become one of the top priorities for businesses to thrive in the rapidly changing market and retain customers; increasingly high standards are being set for digital experiences. Therefore, retailers must quickly adapt to new trends for sustainable development to keep up with the transformation and increase the use of OES. The results show that effort expectation, social influence, hedonic motive, retailers’ capacity, seamlessly connecting have a positive impact on retailers’ behavioral intention and behavior of using OES. Behavioral intention and favorable conditions have a positive impact on behavior of using OES. Meantime, omnichannel integration have a negative impact on behavior of using OES in Vietnam. This research helps managers and OES providers to develop their skills and expertise, and the study results may prove diagnostically useful to the retailers’ behavioral intention and behavior of using OES.

Purpose: The purpose of this paper is to review literature in the area of perceived organizational politics (POPs) and to present a model that explains the positive role of the phenomenon in the workplace. This involves understanding how POPs have evolved from playing a much-publicized destructive role to an emerging constructive one. Design/methodology/approach: An integrative review method was used to review articles on POPs published over the last 13 years (2010–2022). The primary sources of information were several databases, such as ISI Web of Science, Google Scholar, and Scopus. Specific search terms were considered to find relevant articles, leading to 7803 articles (3894 hits on Scopus, 1723 hits on Google Scholar, and 2186 hits on Web of Science). These studies were further examined for their relevance to this study, and 103 articles were identified. The application of exclusion criteria funneled them to 66 studies. The articles, employing quantitative, mixed, and qualitative approaches were coded. The themes were subsequently determined. Findings: The review notes that the POPs literature emphasis is shifting from a negative and dysfunctional approach to one where positive organizational outcomes are possible. The review concludes that POPs have functional consequences too. The phenomenon could illuminate favorable workplace outcomes if viewed as an enhancer rather than a hindrance. POPs should be viewed as a phenomenon that for all purposes is essentially neutral. It is individuals who label the otherwise neutral construct as negative (negative POPs) or positive (positive POPs). Practical implications: The paper reveals how antecedents help organizational members label politics as positive. Perceived organizational politics is largely a neutral construct until the perceiver decides to label it otherwise. A positive perception of politics is significant in predicting important employee outcomes such as motivation, employee satisfaction, and job performance. Management needs to invest in antecedents and moderators to help employees label the construct as positive rather than negative. Originality/value: The study is an original review of the positive POPs literature to identify the significant antecedents, moderators, and work outcomes, vital to organizational success.

While the rapid development of artificial intelligence has affected people's daily lives, it has also brought huge challenges to high school mathematics teaching, such as restructuring the classroom teaching structure, transforming the role of teachers, and selecting classroom teaching methods. Based on this, the article explores the application strategies of AI technology in improving knowledge introduction, improving mathematics classroom efficiency and stimulating students' learning interest, with a view to optimizing classroom teaching links, improving students' core discipline quality, and promoting the development of high school mathematics teaching informatization.