Digital Commons Network^™

Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible …

The Impact Of The Physical Environment, Interaction Quality, And Digital Services On Customer Perceptions Of Service Quality In Hotel Sector In Saudi Arabia, Eid K. Alotaibi

University of Tabuk Journal for Humanities and Social Sciences

The current study aims to explore the impact of the physical environment, interaction quality, and digital services on customers' perceptions of service quality in the Saudi Arabian hotel sector, and examining the mediating role of psychological comfort and emotional satisfaction. A quantitative approach based on structural equation modelling (PLS-SEM) was employed. Data were collected from a sample of 300 guests at 4 to 5-star hotels in five major cities. The results showed that all three variables (physical environment, quality of interaction, and digital services) directly and statistically significantly affect psychological comfort, which in turn acts as a strong mediating variable …

Designing Arabic Grammar Curricula For Non-Native Speakers In Light Of Contemporary Pedagogical And Linguistic Trends, Maher Dakhil Allah Alsaedi

University of Tabuk Journal for Humanities and Social Sciences

The study aims to examine the design of grammar curricula in teaching Arabic to non-native speakers in terms of contemporary pedagogical and linguistic trends. It explores the linguistic, pedagogical, psychological, and cultural aspects that underlie such a design, the organization of grammatical information in the curriculum, and the methodological criteria that are relevant to the use of interactive teaching strategies and intelligent technology as complementary resources in the design of grammar curricula. The methodology of the study was based on a descriptive-analytical approach that draws on a systematic analytical review of relevant pedagogical and linguistic literature. The findings of this …

The Role Of Distance Learning Technologies In Supporting University Education For Female Students: A Qualitative Case Study In The Context Of Saudi Vision 2030, Majd Ibrahim Alomar

University of Tabuk Journal for Humanities and Social Sciences

This exploratory case study examines the role of distance-learning technologies in shaping instructional practices within gender-separated higher education in Saudi Arabia, a context seldom explored in the global literature on educational technology. Drawing on Sociocultural Theory, the study analyzes how Internet- and Ethernet-based videoconferencing platforms facilitate access, interaction, and engagement for female students taught remotely by male professors, a practice rooted in cultural norms of gender separation. Data were gathered through semi-structured interviews with students, faculty, and administrative staff, classroom observations, and review of institutional documents. The data were analyzed using direct interpretation and categorical aggregation. The findings show that …

The Impact Of Using Artificial Intelligence Tools On Enhancing Female Students’ Interaction And Participation In Online Learning, Haya Meshal Rajah Albaqami

University of Tabuk Journal for Humanities and Social Sciences

This study explores how artificial intelligence (AI) tools support student interaction and participation in online learning, through the lens of Vygotsky’s Zone of Proximal Development (ZPD). Sixteen female undergraduates (aged 19–23) from Turabah University College, Taif University, all experienced in using AI tools (ChatGPT, Grammarly, Canva), took part in individual interviews. Using reflexive thematic analysis, seven themes were identified describing students’ experiences: (1) Widespread AI Tool Use, (2) Enhanced Understanding of Content, (3) Facilitated Peer/Teacher Interaction, (4) Increased Academic Engagement, (5) Stimulated Independent Exploration, (6) Concerns and Challenges, and (7) AI as Support, Not Substitute. The AI tools were perceived …

Hybrid Working Untuk Ibu Bekerja: Perspektif Self Determination Theory, Paulina Sri Trifina Hariyati, Nayunda Andhika Sari

Jurnal Manajemen dan Usahawan Indonesia

The phenomenon of hybrid working, which combines working from home and from the office, offers flexibility that has the potential to enhance work-life balance for employees. This is believed to be particularly significant for working mothers who carry high domestic responsibilities, providing them with the space to manage their time between work and family. Utilizing the Self-Determination Theory framework, this study aims to understand the meanings and strategies employed by working mothers navigating hybrid work. This research adopts a qualitative approach through interviews with 13 working mothers at a life insurance company in Jakarta. The findings indicate that for working …

Enhancing Personal Quality Among Department Heads At Shaqra University: A Proposed Model, Hassan Bin Abdulaziz Al-Dawood

University of Tabuk Journal for Humanities and Social Sciences

This study aimed to examine the extent to which heads of departments at Shaqra University apply personal quality standards from the perspective of faculty members, and to develop a proposed model for enhancing personal quality, The study employed the descriptive survey methodology, using a questionnaire as the primary data collection instrument, The questionnaire was administered to a sample of 400 faculty members at Shaqra University. The findings indicated that the overall level of application of personal quality dimensions by heads of departments was moderate, with an overall mean score of 2.93 out of 4.00, The dimension of interpersonal relationships ranked …

Effective Leadership Styles In Enhancing School Happiness Among Teachers Of General Education Schools In Hafr Al-Batin Governorate (Qualitative Study Using Grounded Theory), Abdullah Bin Mohammed Al-Ameri

University of Tabuk Journal for Humanities and Social Sciences

The study aimed to identify effective leadership styles that enhance school happiness among male and female teachers in general education schools in Hafr Al-Batin Governorate, adopting a qualitative approach based on grounded theory. Data were collected through semi-structured interviews with a purposive sample of 45 teachers, ensuring diversity in educational stage and years of experience, during the first semester of the academic year 1447/2025. The data were analyzed using MAXQDA software following the procedures of open, axial, and selective coding. The findings identified six leadership styles positively associated with school happiness: fair leadership, communicative leadership, motivational leadership, empowering leadership, social …

Translanguaging Practices And Speaking Anxiety Among Saudi Efl University Students, Hatim Abdulhadi Masoudi

University of Tabuk Journal for Humanities and Social Sciences

Foreign language learning anxiety remains a critical affective variable influencing learners’ performance in English as a foreign language (EFL) classrooms. This study examined the association between translanguaging as a pedagogical strategy and foreign language anxiety among Saudi university students. Adopting a quantitative descriptive-correlational design, data were collected from 200 undergraduate EFL students using a structured questionnaire. While the study design allowed for correlational analysis, the individual participant data required to compute a correlation coefficient between the primary constructs was not provided in the report. Descriptive analyses showed that students who reported greater exposure to translanguaging-based instruction also reported lower anxiety …

Inclusive Leadership And Its Impact On Employee Engagement And Creativity Among University Employees: The Mediating Role Of Organizational Diversity Climate, Amal Abdulmajeed Qassim

University of Tabuk Journal for Humanities and Social Sciences

In this study, Partial Least Squares Structural Equation Modelling (PLS-SEM) is employed to examine the relationships among employee engagement, inclusive management, creativity, and organizational diversity climate in a Saudi university (University of Tabuk). Based on Social Exchange Theory (SET) and Leader-Member Exchange (LMX) theory, the research offers empirical evidence that inclusive leadership enhances the organisational diversity climate, thereby raising employee engagement and creativity. The organisational diversity climate is a vital mediating variable that underscores the importance of translating leadership decisions into beneficial outcomes for employees. Using data from the university employees (N = 150), PLS-SEM results indicate that inclusive leadership …

English Faculty Members’ Perception And Attitude Toward The Use Of Chatgpt By English Language Teaching In Higher Education In Saudi Arabia, Wjoud Hussain Almadani

University of Tabuk Journal for Humanities and Social Sciences

Objectives: Artificial intelligence (AI) driven ChatGPT is an innovative transformation tool in the rapidly evolving educational landscape. This study aimed to understand faculty members' perspectives and attitudes toward using ChatGPT for English language teaching in Saudi Arabia, particularly in Najdi rural areas. Method: The study employed a survey-based quantitative research design involving English-language faculty members in Saudi Arabia, particularly at Shaqrah University. Result: Despite having a mixed opinion on the willingness to use ChatGPT in English language teaching, participants have identified several applications of ChatGPT, such as translation and vocabulary, creating presentations, preparing exam and quiz questions, and creating activity …

The Questioning Of Special Items During Conference Calls: High Quality Or Highly Questionable?, Jiajia Fu, Yuan Ji, James Potepa

School of Accountancy Faculty Publications

Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items, as evidenced by asking for more information about them. We find evidence that managers' discussions of special items more often relate to predicted special items, whereas analysts have more questions about potentially opportunistic special items. Managers adopt a relatively more negative tone and use more words when answering questions about potentially opportunistic special …

From Metrics To Impact: Exploring Social Dimension Impact Within Employee Lens In Banking Sector, Meiwinda Mariana Sianturi, Marko S. Hermawan

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study explores the integration of the social dimension of Environmental, Social, and Governance (ESG) principles within the banking sector, using the GRI 400 standards as a guiding framework. Method: Drawing on qualitative data from 18 employees at different levels ranging from outsourcing staff to Group Head level at one of Indonesian private bank. Findings: The findings reveal a clear gap between formal ESG metrics and employees’ real-life experiences. Employee awareness and perceptions differ notably by position, with higher level employees often showing greater responsiveness and a stronger intention to integrate sustainability into their daily work. Conversely, outsourced and …

The Impact Of Technological Empowerment On The Strategic Readiness Of Private Universities: The Mediating Role Of Digital Transformation, Rami Fouad Ahmed Al-Sheikhli, Mustafa Mahmoud Al-Somaidaee

Journal of Economics and Administrative Sciences

In the context of the Fourth Industrial Revolution, technological empowerment has become a strategic and existential necessity for organizations striving for growth and continued competitiveness, particularly private universities, which face significant challenges in comprehensive digital transformation. Literature reveals the absence of an integrated model linking the three research variables (technological empowerment, strategic readiness, and digital transformation). This paper aimed to examine the mediating role of digital transformation in the impact of technological empowerment on strategic readiness in Iraqi private universities. The study has employed a descriptive analytical approach, utilizing a questionnaire as the primary data collection tool. The questionnaire was …

Nonparametric Control Charts Estimation Using Hybrid Cyber-Intelligence Algorithms For Stock Market Monitoring, Mariam Jumaah Mousa, Munaf Yousif Hmood

Journal of Economics and Administrative Sciences

This paper introduces a novel nonparametric hybrid cyber-intelligence-based statistical process control and anomaly detection framework in time series data. It is developed to overcome the shortcomings of the classical control schemes in dealing with complex, abnormal, and noisy input data, especially when it is autocorrelated. The proposed methodology combines three technical pillars: First, it utilizes a bidirectional long-short-term memory architecture (Bi-LSTM) to capture long-term time dependency and learn nonlinear patterns, leaving only true deviations as residuals that remove trends and noises from the market. Second, it adopts the Golden Eagle Optimizer (GEO) algorithm for optimal parameter selection. This intelligent algorithm …

The Impact Of Strategic Intelligence On Organizational Conflict Management Patterns: An Analytical Study At The University Of Mosul, Shuaib Ahmed Aziz Al-Mawla, Kalthoom Hameed Ramadan Al-Hilali

Journal of Economics and Administrative Sciences

This paper aims to analyze the relationship and influence between strategic intelligence and its dimensions (foresight, systems thinking, future vision, and motivation) and organizational conflict management (Avoidance, Collaboration, Settlement, Competition, and Waiver) at the University of Mosul. The research problem arose from variation in organizational conflict management across the university's colleges and the scarcity of studies examining the relationship between these two variables. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool. The research population comprised administrative and academic leaders from several colleges within the University of Mosul. One hundred and forty questionnaires were …

Governing Algorithmic Attention: Attention Safeguard Models And The Cognitive Attentional Standard As System Level Interventions In Human Computer Interaction, Behavioral Economics, And Artificial Intelligence, Delante Clark

Graduate Scholarship and Creative Works

Algorithmic recommendation systems and interface designs shape attention by combining visually salient cues with uncertain reward timing and low friction interaction. These conditions can sustain anticipatory checking, extend time on task, and reduce natural disengagement points through patterns such as infinite scrolling and autoplay. This paper synthesizes research across neuroscience, human computer interaction, behavioral economics, and artificial intelligence to argue that attention capture is a predictable outcome of incentive driven design rather than an individual failure of self regulation. It advances the Attention Safeguard Models and the Cognitive Attentional Standard as system level interventions that regulate exposure conditions, pacing, and …

Operationalizing Supply-Chain Hygiene In Graduate Is Education: A Hands-On Module For Secure Software And Ai/Ml Pipelines, Dominic A. Wilson

Journal of Cybersecurity Education, Research and Practice

Supply-chain attacks (including typosquatting, dependency confusion, compromised builds, dataset poisoning, and backdoored models) pose growing threats to analytics platforms central to Information Systems (IS). While frameworks like the Secure Software Development Framework (SSDF) and Supply-chain Levels for Software Artifacts (SLSA) offer guidance, IS curricula often lack accessible, infrastructure-light modules that build practical skills for mitigating these risks. This experience report presents a two-week module embedded in a graduate Secure Coding course required for a Master’s in Applied Security and Analytics degree. The module operationalizes secure development habits across both traditional software and machine learning (ML) pipelines. The module addresses a …

Empowering Digital Transformation In Human Resource Management: Overcoming Barriers And Treating Paradoxes In The Manufacturing Sector, Lukáš Danko, Lucie Hrbáčková, Jana Matošková, Aleš Gregar

European Management Studies

Purpose: This paper investigates the multifaceted barriers to digitalization of the HRM and explores the paradoxes that arise between technological advancement and organizational culture.

Design/methodology/approach: Based on semi-structured interviews with HR directors from manufacturing firms, this qualitative inquiry employs thematic analysis to identify recurring themes and construct a typology of integration barriers. The Critical Incident Technique (CIT) anchors narratives in real events, while thematic analysis enables abstraction across cases of digitalization of the HRM.

Findings: The findings reveal three critical areas related to (1) organizational resistance rooted in cultural inertia, (2) misalignment between digital strategy and HR processes, and (3) …

Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital, Henry Zeno Chalu

Business Management Review

This paper discusses the influence of accounting on economic system classification. Particularly, it traces how a misconception of the accounting term ‘capital’ led to a misleading characterization of capitalism and socialism as inherently oppositional economic systems. This misunderstanding stems from neglect of the two complementary modes of thought on which accounting as a science rests: reasoning, which is the conceptual, idealistic dimension, and proving, which is the technical, physicalist dimension. Both modes are integral to the construction of most of the accounting terms used in economics. If an accounting conceptualization had been followed, capitalism and socialism would not …

A Multi-Stakeholder Perception Model Of Study Tour Resources: A Grounded Theory Study, Zhao Junming, Diana Mohamad

The Qualitative Report

Understanding stakeholders’ perceptions of study tour resources is essential for improving resource planning, enhancing program quality, and fostering more sustainable tourism practices. In this study, "study tour resources" refers to the educational, cultural, natural, and service elements, among others, that support experiential learning during organized study tour activities. This study addresses the research question: What are the key dimensions of stakeholders’ perceptions of study tour resources, and how do these dimensions interact to form a coherent perception model? Our study endeavors to construct a comprehensive perception model of stakeholders regarding study tour resources. To achieve this end, guided by constructivist …

Effects Of Workplace Hazing On The Anticipated Outcomes For Newly Hired Employees: An Integrative Review Of Existing Literature, Samuel Bangura

Management Dynamics

This study analyzes the effect of workplace hazing on newly hired employees by synthesizing existing studies, with a focus on psychological well-being, job performance, and organizational outcomes. Additionally, it identifies strategies to mitigate the negative effects of workplace hazing during the onboarding process.

Background:

Workplace hazing is a pervasive yet underexamined organizational phenomenon that affects newly hired employees. Although justified as a socialization or initiation practice, emerging evidence suggests that hazing can have serious psychological, professional, and organizational consequences. Existing literature remains fragmented, with limited integrative synthesis focusing specifically on newcomers’ anticipated outcomes.

Objective:

This study aims to examine the …

Teachers’ Awareness Of Family Engagement In Multilingual Education, Sedighe Zamani Roodsari

Journal of Multicultural Affairs

This study investigated public school teachers’ awareness of family engagement as a linguistic and cultural resource for multilingual students. Multilinguals are typically described as individuals who can communicate in more than one language, with English not being their native language, and their linguistic choices are influenced by societal norms and systems (Šifrar Kalan et al., 2024; Wei, 2008). Preparing pre-service teachers to enhance opportunities for multilingual students remains a critical need in teacher education programs, as they strive to move beyond monolingual ideologies in their teaching practices (Cárdenas Curiel et al., 2024; Kim & Choi, 2020; Williams & Ewing, 2019). …

The Architecture Of Leadership And Management: Power, Strategy, And Human Judgment In Modern Organizations, Arthur King Ma Ph.D.

Management Open Educational Resources

This book is a practical and accessible guide to management theory. It connects classic and contemporary leadership frameworks to real organizational challenges. It examines how managers lead people, shape behavior, adapt to changing situations, build trust, manage systems, develop learning organizations, and guide ethical, culturally intelligent, and sustainable performance. Through theory, key principles, and applied case studies from the United States and China, the book helps readers understand how management decisions influence people, culture, strategy, operations, and long-term organizational success. Designed for students, educators, and practitioners, it shows that effective management requires more than authority or technical skill; it requires …

The Unintended Consequences Of Deregulating Confidential Treatments, Jiahui Han

Dissertations - ALL

This paper examines how the SEC’s deregulation of confidential treatment under the FAST Act affected firms’ material contract redaction behavior and the broader economic consequences associated with disclosure opacity. Using a large sample of SEC filings, I document that confidential treatment is positively associated with both product market competition and lower 10-K readability, suggesting that redaction reflects both proprietary protection incentives and broader disclosure opacity. Further analyses using abnormal file size show that discretionary disclosure complexity remains significantly associated with redaction behavior after controlling for firms’ underlying economic complexity and reporting environment. I further find that the association between redaction …

Client Communication Strategy Pitch Deck, Staci Thomas

Generative AI Teaching Activities

Business Client Communication Strategy - Pitch Deck

How Gyms Should Use Commitment Devices: The Role Of Deposit Contracts In Attracting Consumers, Zehua Hei, Alan Morse

Global Sport Business Journal

Amid growing health concerns, increased competition among fitness centers, and declining staff-to-customer ratios, gym operators are seeking effective ways to reduce customer attrition. Drawing on Prospect Theory, this study examines how commitment devices in gym promotions (e.g., deposit contracts and transformation challenges) influence consumers’ intentions to join a gym. Two experiments with 609 participants (Study 1 = 204; Study 2 = 405) investigated the mediating role of perceived attractiveness and the moderating role of contractual flexibility. Results indicate that membership options incorporating a commitment device were perceived as more attractive, leading to stronger registration intentions. However, this effect was observed …

Legacy Vs. Luxury: Generational Stadium Design And Fan Perceptions In Professional Sport, Joshua Greer, Tim Wilson

Global Sport Business Journal

This study examines whether generational differences in National Football League (NFL) stadium design influence fans' evaluations of venue quality, addressing a gap in the sport management literature on the relative importance of modernization versus heritage in shaping spectator satisfaction. Drawing on the sportscape framework and environmental psychology, the study analyzes 539,660 fan-generated online reviews from across 30 NFL stadiums. Composite satisfaction scores were calculated and used to assess relationships among stadium age, capacity, and perceived quality.

Results indicate no statistically significant difference in satisfaction between legacy stadiums (opened before 2000) and new-generation venues (opened in 2000 or later). Although legacy …

A Qualitative Analysis Of The Financial Issues Facing Division Ii And Division Iii Intercollegiate Athletics, Michael G. Fraina Iii, Tyler J. Ratts, Eric Forsyth, Lana Huberty, Madison Demaio

Global Sport Business Journal

With increasing costs and decreasing funding (Zvosec & Baer, 2022), the evolution of college athletics has altered the financial realities facing athletic departments (Elliott et al., 2026). To maintain operations, athletic directors are now tasked with identifying new revenue streams and becoming creative in how they manage their budgets. Research in intercollegiate sport has traditionally focused on Division I athletics. However, given the role of Division II and Division III programs, especially in driving enrollment at their institutions, further understanding of the current financial environment facing these schools is needed. The purpose of this qualitative study was to examine the …

Patterns In Emotional Labor Outcomes: Assessing Seasonal Cycles Of Burnout In Minor League Sport Employees, Mandy Barefoot, Mike Martinez

Global Sport Business Journal

Burnout, characterized by emotional exhaustion, depersonalization, and reduced personal accomplishment (Kristensen et al., 2005), is a growing concern among sport employees, with research documenting high levels of emotional strain, role conflict, and turnover intentions in collegiate and professional sport settings (Taylor et al., 2019; Weight et al., 2021). Although burnout is often examined as a stable condition, little attention has been given to how the cyclical nature of the sport calendar may shape its development over time.

This study examines burnout among middle managers in minor league baseball and hockey through the lens of Affective Events Theory, exploring how seasonal …