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.

In April 2023, the government of Changshu City, in Jiangsu Province, China, announced that it would officially use digital Chinese Yuan (E-CNY) as a method of wage payment to the government and state-owned enterprises staff starting in May. With the gradual improvement and application of E-CNY technologies, such as no electricity, no internet payment (offline payment), and the programmability of smart contracts, E-CNY will be officially used in China. CNN said China is on the verge of a cashless society. The advantages of E-CNY have a positive role in promoting the Chinese government’s implementation of the development goals of a low-carbon and sustainable economy. However, artificial intelligence (AI) trust concerns are the primary bottleneck in the current development based on intelligent algorithms and digital information technology. AI trust concerns are affecting the scope of use of E-CNY, and it may need to achieve effective scale-use, making it promote low-carbon and sustainable development. From the industry perspective, this article selects the housing rental enterprises, which are challenging to develop and energy-intensive, to analyze the theoretical approach and practical impact of E-CNY in promoting the low-carbon and sustainable development of China’s rental housing economy. Meanwhile, from the perspective of Chinese consumers, the impact of AI trust concerns on E-CNY in promoting low-carbon and sustainable development is analyzed in this article.

This article aims to elucidate governance primarily from the perspective of collaboration and leadership in managing disasters. This article studies the case of Indonesia, a country with frequent and complex nature of disasters, located on the Pacific Ring of Fire to analyze its disaster management system and draw out implications from its experience. The method used is a qualitative comprehensive and systematic review from national and international earthquake occurrences. The finding is that Indonesia is simultaneously carrying out disaster management which is not contradictory but complementary. The importance of collaboration is imposed and recommendations are offered on rectifying collaborative activities’ value. Modern leadership strategies suggest that acquire their power from effective strategies and transformational power rather than standard operating procedures. This paper provides lessons on how to organize earthquake management through aspects of collaboration and leadership effectively. The author suggests optimizing the potential of the community by providing special assistance to increase disaster management efforts.

This article reports the development of an index of culturality in Chile. Fifteen quantitative variables indicative of local cultural development are used to measure the access to cultural opportunities in each Chilean district. This approach was adopted from the theoretical framework of cultural materialism theorized by Marvin Harris in the seventies. Using this framework, a ranking is developed among 164 districts to determine the degree of cultural development exists in each and the variables that are the influential on the enhancement of this indicator. The results showed that the districts of Rancagua, Providencia, La Reina, El Bosque, and Valparaíso have better cultural opportunities based on their material forms, which are mainly driven by obtaining funds for cultural projects, workers’ salaries, civic activity, and public libraries. Based on the results of this ranking, a baseline is proposed to develop it using new data. In addition, recommendations are provided regarding public policies that have promoted cultural development in the communities with unsuccessful results. The article provides significant information for decision makers in Chile and a quantitative method for exploring cultural materialism in specific territories.

Climate change plays a vital role in shaping the knowledge construction of farmers for managing their agricultural land. Therefore, this study aims to analyze the coffee farmers’ knowledge construction process regarding climate change. This research utilizes qualitative methods. This research approach uses the grounded theory, which can help researchers uncover the relationship between the coffee farmers’ knowledge construction and climate change. The data were collected through semi-structured interviews and analyzed using constant comparative methods. The transcription of the field notes was analyzed using NVivo version 12, a program for analyzing qualitative data. There were 33 informants in the study. This study found that the conditions and situations of wind speed and uncertain whether strongly influence the farmers’ construction of climate knowledge. Coffee farmers are looking for new ways to respond to climate change, such as increasing the intensity of the care they give to their coffee plants, gradually harvesting according to the ripeness of the coffee fruits, finding alternative ways to dry the coffee beans, and reducing the use of fertilizer. However, coffee farmers are also starting to adapt old knowledge from their parents to the latest perceived climate phenomena, so that they can look for alternative sources of livelihood outside their farms. This knowledge construction process serves as a form of adaptation by the coffee farmers to climate change, and reflects the dynamic between traditional knowledge and current experience. Understanding this knowledge construction helps coffee farmers to cope with climate change and to design appropriate policy strategies to support the sustainability of coffee farming in an era of climate change. Further research is needed at the regional level.

The Circular Economy (CE) concept has been recognized as the core strategy that can support sustainable business through technological innovation that enables CE transition by focusing on resource savings. This case study conducts research on business strategy in achieving CE transition in an agroindustry company, by performing SWOT analysis to assess internal and external factors. The SWOT model provides valuable results that an effective strategy could maximize strengths and opportunities, minimize weaknesses and threats in business by boosting circularity on business-critical factors. The CE adoption by agroindustry company mostly focuses on efficient organic waste management, energy-efficient production, and production process. This study case reveals that while technology plays a significant role in advancing CE, there is still a significant need to pay attention to the social aspect in supporting the creation of worker-owned cooperatives by creating space for employee involvement in finding innovations and adopting technology in business transition into CE process. Social innovation through the involvement of employees by sharing CE vision, synergizing and optimizing internal potential, and building up the green innovation culture has created an internal conducive climate to put CE principle into practice. Further result shows that a labor-intensive company’s business strategy prioritizes employment and job security over maximizing profits, which directly leads to the economic welfare and social protection of the business operation that makes an inclusive business.

Agriculture is a determining factor regarding the development of the Romanian economy, noting its importance for population consumption and as a supplier of raw materials for the relaunch of other industries. Agricultural financing consists of credits granted to natural or legal persons for developing agricultural activities, expanding agricultural holdings, and commercializing agricultural production. The objective of this research is the statistical analysis of the determining factors in granting loans to Romanian farms. The study is based on the content analysis of the accounting reports of the 45 Romanian farms included in the research sample, based on which the profile of the farmer from the selected counties (Alba, Cluj, Mures, Sibiu, Dambovita and Prahova) is outlined. The obtained results highlight the fact that factors such as the requested amount (SUSO) are directly influenced by the worked area (TELU), by the turnover (CIAF), R = 0.6228, but also by the total value of the assets (TOTAL) R = 0.454. At the opposite pole, there is a weak correlation between SUSO and current liquidity (LICU), R = 0.2754, and the value of recorded expenses (CHEL), R = 0.3102. Implementing a credit policy that facilitates access to financing sources would support farms in modernization and development, increasing their competitiveness and general viability.