Today’s automation of the audit process increasingly relies on electronic auditing, especially computer-assisted audit techniques (CAATs), and has become a global necessity. Therefore, this study aims to explore the influence of technological, organizational, and environmental (TOE) factors on audit firms’ adoption of CAATs in developing countries, focusing on Ethiopia. The research employed a quantitative approach and gathered 113 valid responses from certified external auditors in Ethiopian audit firms. The data was then analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings show that relative advantage and compatibility are the significant technological attributes influencing CAAT adoption in Ethiopian audit firms. Besides, auditors’ information technology (IT) competency was a significant organizational attribute influencing CAAT adoption. Environmental attributes such as the complexity of the client’s accounting information system (AIS) and the professional body support significantly impact the adoption of CAATs. Additionally, the size of an audit firm reduces the impact of clients’ AIS complexity on the adoption of CAATs in Ethiopian audit firms. The findings underscore the significance of CAAT adoption in audit firms and offer valuable insights for policymakers and standard setters in crafting legislation for the Ethiopian audit industry. This study represents the first scholarly effort to provide evidence of CAAT adoption in audit firms in developing countries like Ethiopia.

Purpose: This research aims to examine the influence of intellectual capital disclosure and the geographical location of universities on the sustainability of higher education institutions in Southeast Asia. Design/methodology/approach: This research is quantitative and uses secondary data obtained through the annual reports of universities that have the Universitas Indonesia Green Metric Rank. This research uses two stages of data analysis techniques, namely the content analysis stage to determine the number of Intellectual Capital disclosures and the hypothesis testing stage. The analysis tool uses the SPSS version 23 application. The population of this research includes all universities in Southeast Asia that are included in the UI Greenmetric World University Rankings. The sampling technique used was purposive sampling technique, which resulted in 86 analysis units of higher education institutions in Southeast Asia. Findings: The research results prove that the geographical location of universities has a negative and significant influence on Universitas Indonesia Green Metric’s performance in Southeast Asia and human capital has a positive influence on UIGM’s performance in Southeast Asia. However, the structural capital and relational capital components do not affect the UIGM performance of universities in Southeast Asia. Originality/value: The originality of the research is the use of higher education sustainability variables with UIGM proxies and modified IC indicators for universities and geographical areas that have not been widely used to see whether there are fundamental differences in the disclosure of intellectual capital for higher education institutions in Southeast Asia.

Purpose: Religiosity as an intrinsic principle affects the sustainable behavior of consumers. Studies have been undertaken to discover the impact of religiosity on sustainable consumer behavior in various contexts, cultures, and countries. The current bibliometric study focused on religiosity and sustainable consumer behavior in Gulf Corporation Council (GCC) countries who has similar religions and cultures so that the research trend, contribution, and gap through thematic and content analysis could be investigated and future direction could be suggested. The literature for this study was solicited from 2016 to June 2024. Methodology: Bibliometrics and content analysis were used to study the existing literature on religiosity and sustainable consumption behavior in GCC countries. The VOS viewer was used to visualize literature and understand the network landscape of the research topic and their interconnectivity. Additionally, Scopus analytics and Microsoft Excel were used to review and analyze the religiosity of consumers regarding the sustainable consumption of products and services. Finding: The descriptive analysis revealed trends, prolific countries, and researchers in this area along with their affiliation. The co-occurrence analysis showed 3 main clusters of co-occurrences with various link strengths. The content analysis looked at the 6 clusters depicted by the coupling function and compared them against co-occurrence analysis to uncover related themes. This analysis produced 4 related themes for content analysis. Contribution: This research contributed to understanding the current themes, challenges, and the need for marketing strategies and action so that sustainable consumption could be encouraged. As such this research will fill the void in the current literature left in this research area. This research has practical and policy implications for businesses, organizations, and policymakers as they try to capture consumers for sustainable products and services in GCC countries.

Regardless of the importance of accreditation and the role faculty play in a such process, not much attention was given to those in dental colleges This study aimed to explore faculty perceptions of accreditation in the College of Dental Medicine and its impact, the challenges that hinder their involvement in accreditation, and countermeasures to mitigate these barriers using a convergent mixed methods approach. The interviewees were faculty who hold administrative positions (purposeful sample). The remaining faculty were invited for the survey using convenience sampling. Quantitative data were analyzed by Mann-Whitney and Kruskal-Wallis tests at 0.05 significance. A consensus was achieved on the positive impact of accreditation with an emphasis on the collective responsibility of faculty for the entire process. Yet their involvement was not duly recognized in teaching load, promotion, and incentives. Quality Improvement and Sustainability Tools and Benchmarking were identified as common themes for the value of accreditation to institutions and faculty. Global ranking and credibility as well as seamless service were key themes for institutional accreditation, while education tools and guidance or unifying tools were central themes for faculty. Regarding the challenges, five themes were recognized: Lack of Resources, Rigorous Process, Communication Lapse, Overwhelming Workload, and Leadership Style and Working Environment. To mitigate these challenges, Providing Enough Resources and Leadership Style and Working Environment were the identified themes. This research endeavors to achieve a better understanding of faculty perceptions to ease a process that requires commitment, resources, and readiness to change.

The employees in academic sector had to face an abrupt change due to Covid-19 pandemic and transformation of education into online and remote learning. This has led to virtual work intensity as an aftermath that negatively influences employees’ job satisfaction. In addition, due to remote working conditions, the lines between work and life had been dimmed and thus, the current situation is important to be addressed for wellbeing of academic staff. This research specifically aims to examine impact of virtual work intensity on job satisfaction among university staff. Furthermore, mediating effect of organizational support and work-life balance on the aforementioned relationship are analyzed to better understand the underlying effects. Through PLS-SEM and using a questionnaire survey, a total of 183 data were collected from teachers and administrative staff of two universities. The results show that virtual work intensity can hinder job satisfaction, while organizational support and work-life balance can improve job satisfaction of academic employees. This is due to the fact that support, and balance act against work intensity that diminishes wellbeing of individuals. This implies the vital role of organizations (e.g., human resource department) in providing support for their staff, and creating an environment, where academic staff can have a better work-life balance, leading to higher rates of job satisfaction as an important factor for psychological wellbeing.

Addressing society’s current ethical dilemmas necessitates urgent reinforcement of moral standards. Transforming student behavior necessitates integrating legal and social measures through proactive youth cultivation within educational institutions. This study focuses on a participatory, strategic approach to managing ethics in private vocational colleges in Thailand. The researchers gathered data through structured, in-depth interviews and opinion surveys from a sample group of 400 individuals, which included directors and department heads of these colleges. The research identified two main dimensions and eleven factors essential for moral education management in private vocational colleges. The first dimension encompasses six critical factors: resource management, structural policies, educational services, personnel, financial management, and materials and equipment management. The second dimension includes five key factors: school strategies, administrative policies, teacher roles, student engagement, and community stakeholder involvement. Statistical analysis supports the causal relationship model, revealing a Chi-Square value of 33.492 and a P-value of 0.055. This comprehensive approach aims to foster sustainable moral development and cultivate desirable societal behaviors among students. It contributes to national stability and aligns with educational and vocational development plans, effectively addressing broader socio-economic challenges. The findings underscore the importance of strategic, ethical management in private vocational education institutions as a cornerstone for nurturing a morally responsible student body and supporting national development goals.