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Full-Text Articles in Entire DC Network
Spiraling Up, Spiraling Down: A Multi-Level Study Of Social Value Creation And Community Capitals In A Mexican Social Enterprise, Karla M. Corres Luna
Spiraling Up, Spiraling Down: A Multi-Level Study Of Social Value Creation And Community Capitals In A Mexican Social Enterprise, Karla M. Corres Luna
Graduate Doctoral Dissertations
This dissertation examines how a social enterprise creates social value and, through the same intervention, erodes it in the communities it serves. Research on social entrepreneurship has theorized value largely from the organizational viewpoint, measured it at a single point in time, and rested on an unexamined aggregation assumption: that gains delivered to individual households sum into well-being at the level of the community. This study holds that assumption up to community-level, participant-centered evidence. Through three qualitative studies of a participatory housing model implemented by a social enterprise in two informal settlements in Querétaro, México, it analyzes social value creation …
Moralized Indulgence In The Age Of Inflation: How “Better-For-You” Dessert Brands Reframe Pleasure As Self-Care, Dariya Savrukova
Moralized Indulgence In The Age Of Inflation: How “Better-For-You” Dessert Brands Reframe Pleasure As Self-Care, Dariya Savrukova
Honors College Theses
In the modern U.S. food landscape, the line between indulgence and wellness has nearly disappeared. The booming “better-for-you” dessert industry, owned primarily by multinational giants such as Mondelēz International, PepsiCo, and Mars Inc., reframes high-sugar, high-calorie treats as acts of self-discipline or self-care. This phenomenon is often referred to as “healthwashing” (Tufts Health & Nutrition Letter, 2022), when through verbal and visual language, these companies transform indulgence into moral consumption, inviting consumers to feel virtuous through consumption. Many consumers crave stability and health, but navigate an environment saturated with manipulative design and ambiguous claims. “Better-for-you” branding exploits this gap by …
A Discrepancy Evaluation Of Workforce Capacity And Emerging Skills: A Utah Case Study, Lendel K. Narine, Paul A. Hill, Andreé Walker-Bravo
A Discrepancy Evaluation Of Workforce Capacity And Emerging Skills: A Utah Case Study, Lendel K. Narine, Paul A. Hill, Andreé Walker-Bravo
Extension Research
This study examined employer-perceived competency discrepancies, anticipated competency requirements, hiring barriers, and valued educational experiences in Utah. Survey data were collected between September and October 2025 from 226 individuals with hiring responsibility in Utah-based organizations. The Ranked Discrepancy Model (RDM) quantified discrepancies between respondents’ ratings of competency importance and their satisfaction with demonstrated employee proficiency. Respondents reported the largest discrepancies for time management, critical thinking, conflict resolution, ethical judgment, and verbal communication of ideas. Respondents rated communication, collaboration, analytical thinking, and lifelong learning highest among competencies anticipated to matter most over the next five to ten years. Most employers identified …
The Anti-Racist Organization? Power, Embodiment, And The Politics Of Becoming, Patricia Tiimah Naya
The Anti-Racist Organization? Power, Embodiment, And The Politics Of Becoming, Patricia Tiimah Naya
Graduate Doctoral Dissertations
Why do organizational justice commitments so rarely produce structural transformation, and what happens to the people who take them seriously? This dissertation addresses that question through a longitudinal qualitative study of Aequitas University, a large public urban research institution in the northeastern United States, during a multi-year attempt to become “anti-racist.” Drawing on 129 semi-structured interviews with 115 organizational members, 7 focus group discussions, four years of field observation, and an archival corpus spanning more than a decade of institutional history, the dissertation examines how justice commitments move through organizations over time. Justice commitments do not simply succeed or fail. …
Penguatan Kompetensi Masyarakat Melalui Pendampingan Pengelolaan Event Kesenian Jaranan Di Desa Tulus Besar, Achmad Suyono, Yanik Lailinas Sakinah, Rina Rachmawati, Maya Rizki Fauzia, Arief Rahmatulloh
Penguatan Kompetensi Masyarakat Melalui Pendampingan Pengelolaan Event Kesenian Jaranan Di Desa Tulus Besar, Achmad Suyono, Yanik Lailinas Sakinah, Rina Rachmawati, Maya Rizki Fauzia, Arief Rahmatulloh
Journal of Innovation and Teacher Professionalism
Tulus Besar Village, Malang Regency, has considerable cultural potential through the traditional Jaranan performing art; however, its event management still faces limitations in event planning, task allocation, financial management, digital promotion, and risk mitigation. This program aimed to strengthen and evaluate changes in community competencies in managing Jaranan cultural events through participatory training and mentoring. The program involved 20 participants representing Jaranan art groups, village youth, and village officials and was implemented through planning, coordination, socialization, training, mentoring, monitoring and evaluation, and dissemination. Evaluation employed a pre-test and post-test consisting of 24 items covering six competency areas, complemented by observation …
The Intersection Of Sport Betting And Consumer Behavior: A Systematic Review, Jackson Sears, Beth Cianfrone
The Intersection Of Sport Betting And Consumer Behavior: A Systematic Review, Jackson Sears, Beth Cianfrone
UNLV Gaming Research & Review Journal
Sport betting is a popular and lucrative entertainment segment of the sport industry. As such, understanding consumer behavior across the betting experiences is critical for the many stakeholders involved. The current study is a systematic quantitative literature review which assesses the current state of literature that intersects sport betting and consumer behavior literature, specifically cognitive, affective, conative, and consumption behavior of the sport bettors. The purpose of the systematic review is to (1) identify the most recent sport betting consumer behavior research, (2) compile and examine theoretical frameworks guiding sport gambling consumer research, (3) provide a descriptive summary of findings …
Moral Issues In Business, Andre Dobronic Parola
Moral Issues In Business, Andre Dobronic Parola
Open Educational Resources
In this course students will initially be introduced to different ethical theories as well as two different theories of justice. Subsequently—following an introduction to basic economical ideas concerning the place of businesses and corporations in modern capitalistic society—various questions specific to business ethics will be taken up. Topics will include: arguments for and against the stakeholder theory of business ethics; corporate social responsibility; the problem of sex-based discrimination in the workplace-setting; business and the environment; globalisation; and lying in business negotiations.
Creating Business Teaching Cases With Deep Research Ai: The Lov Ai Co-Creation Approach, David Grundy
Creating Business Teaching Cases With Deep Research Ai: The Lov Ai Co-Creation Approach, David Grundy
International Journal of Teaching and Learning in Higher Education
This paper examines the use of generative artificial intelligence in the development of teaching cases for MBA programs. The study introduces the Lecturer Oversight and Verification of AI (LOV AI) Co-Creation Approach, which integrates the ChatGPT 5.2 Thinking Deep Research model with structured subject expert supervision to produce teaching extended case studies and related teaching materials. The model is implemented through a multi-step process. First, specific prompts are used to identify and select potential case topics that align with required syllabus objectives. Next, the AI model generates extensive drafts that include narratives, background information, and supporting data for each case. …
Economic Policies And Their Role In Enhancing Innovation: An Econometric Study Of South Korea (1996–2024), Ahmad M. Habeeb, Mahdi Saleh Sulaiman Al-Rikani
Economic Policies And Their Role In Enhancing Innovation: An Econometric Study Of South Korea (1996–2024), Ahmad M. Habeeb, Mahdi Saleh Sulaiman Al-Rikani
Muthanna Journal of Administrative and Economics Sciences
This research aims to study and analyze the impact of macroeconomic policies (fiscal, monetary, and trade) on promoting innovation in South Korea during the period 1996-2024 using the ARDL model. The results of estimating the model’s parameters in the short and long run showed a stable equilibrium relationship, with an error correction coefficient of –0.173. This indicates that the Korean economic system possesses a self-correcting mechanism that restores equilibrium shocks within approximately 5 years and 9 months. The results also demonstrated the importance of education spending and the money supply in stimulating and promoting innovation, while trade liberalization had a …
Financial Behavior As A Mediating Variable Between Artificial Intelligence Applications And The Enhancement Of Financial Inclusion: An Analytical Study Of The Opinions Of A Sample Of Customers Of The Trade Bank Of Iraq (Tbi) In Al-Muthanna Governorate, Alaa Hussein Lrhayim, Kamal Kadhim Al-Hassani
Financial Behavior As A Mediating Variable Between Artificial Intelligence Applications And The Enhancement Of Financial Inclusion: An Analytical Study Of The Opinions Of A Sample Of Customers Of The Trade Bank Of Iraq (Tbi) In Al-Muthanna Governorate, Alaa Hussein Lrhayim, Kamal Kadhim Al-Hassani
Muthanna Journal of Administrative and Economics Sciences
This analytical study aims to explain the nature of the relationship between Artificial Intelligence (AI) and the enhancement of Financial Inclusion through examining the mediating role of Financial Behavior. The study was conducted on a sample of customers of the Trade Bank of Iraq (TBI) in Al-Muthanna Governorate. A structured questionnaire was designed to measure the main research variables, namely Artificial Intelligence, Financial Behavior, and the level of Financial Inclusion. The research gap stems from the limited ability of previous studies to explain how Artificial Intelligence can contribute to enhancing Financial Inclusion, as most studies have examined this relationship directly …
The Impact Of Certain Electronic Payment Methods On Iraqi Bank Credit For The Period 2018–2024, Kareem Muttair Hassan Al-Zayadi, Ali Jaber Abdul-Hussein Al-Maali
The Impact Of Certain Electronic Payment Methods On Iraqi Bank Credit For The Period 2018–2024, Kareem Muttair Hassan Al-Zayadi, Ali Jaber Abdul-Hussein Al-Maali
Muthanna Journal of Administrative and Economics Sciences
The information revolution and the significant acceleration in the proliferation of electronic payment instruments over the last decade represent the primary frontier in reshaping traditional economic transactions, with the banking sector garnering the utmost attention in this domain, and beginning from 2018, Iraq initiated its digital financial transformation operations through the Central Bank launching initiatives to regulate the work of electronic payment companies, and the significance of this study lies in formulating an integrated analytical and econometric vision to explore the dynamic relationship between the expansion of these systems and the efficiency and trends of bank credit for the period …
The Impact Of Using Block Chain Technology On The Quality Of Financial Statements Of Economic Units, Hussein Abdul Mohsen Kazem
The Impact Of Using Block Chain Technology On The Quality Of Financial Statements Of Economic Units, Hussein Abdul Mohsen Kazem
Muthanna Journal of Administrative and Economics Sciences
The current research aims to identify the concept of Block Chain technology, its characteristics and mechanism of action, and to clarify the nature of the quality of financial statements in economic units, as well as to show the extent of the impact of the use of Block Chain technology on the quality of financial statements in economic units, as the research problem crystallized in the extent of the reflection of the use of Block Chain technology on the quality of financial statements of economic units, and the study adopted the (descriptive analytical) approach in presenting the theoretical frameworks and then …
The Role Of Green Accounting In Achieving Sustainable Development Through The Quality Of Accounting Information: An Empirical Study Of Iraqi Industrial Companies, Ahmed Neamah Abed, Anmar Adnan Khudhair, Farqad Mohammed Bakr Al Saadi
The Role Of Green Accounting In Achieving Sustainable Development Through The Quality Of Accounting Information: An Empirical Study Of Iraqi Industrial Companies, Ahmed Neamah Abed, Anmar Adnan Khudhair, Farqad Mohammed Bakr Al Saadi
Muthanna Journal of Administrative and Economics Sciences
The goal of this study is to highlight the role of green accounting, both direct and indirect, via the quality of accounting information, in achieving sustainable development goals in industrial companies in Iraq. The methodology was done based on data obtained in 2026 through a questionnaire sent to a random sample of 110 employees (accountants, heads of finance departments, finance managers and internal auditors) in industrial companies listed on the Iraq Stock Exchange. Structural equation modelling (SEM) was used to test the hypotheses and pathways by applying AMOS software. Furthermore, the results indicated that the green accounting is positively and …
Consumer Behavior In The Social Media Ecosystem: A Scoping Review Of Influential Factors, Huda Fadhil Gatea
Consumer Behavior In The Social Media Ecosystem: A Scoping Review Of Influential Factors, Huda Fadhil Gatea
Muthanna Journal of Administrative and Economics Sciences
The rapid expansion of social media has fundamentally transformed the ways consumers search for information, interact with brands, and make purchasing decisions. This study provides a structured synthesis of the literature on consumer behavior in the social media ecosystem using a Scoping Review approach aligned with the PRISMA-ScR framework. The review aimed to map the main research streams, identify dominant thematic categories, and clarify the conceptual directions shaping this field. A total of 31 studies published between 2011 and 2025 were included in the final review following a multi-stage screening process involving identification, screening, eligibility assessment, and final inclusion. The …
The Impact Of Integrated Reporting In Rationalizing Investment Decisions And Value Enhancing, Asst Prof Dr. Muna Jabbar Mohammed
The Impact Of Integrated Reporting In Rationalizing Investment Decisions And Value Enhancing, Asst Prof Dr. Muna Jabbar Mohammed
Muthanna Journal of Administrative and Economics Sciences
The current research aims to identify and understand integrated reporting reports and to demonstrate their impact in investment decisions of publicly traded companies listed on the Iraq Stock Exchange and their role in enhancing the market value of these companies. To achieve this objective, a questionnaire was distributed to a group of investors in the Iraq Stock Exchange and processed using the SPSS statistical software. The questionnaire was analyzed using several statistical methods (factor analysis, correlation coefficient, and simple linear regression). The research reached several conclusions, the most important of which is that integrated reporting reports are a means of …
The Mediating Role Of Production Process Efficiency Through Lean Production In Enhancing Institutional Excellence: An Applied Study At The Maysan Oil Factory, Asst. Lect. Wasan Jawad Kadhim
The Mediating Role Of Production Process Efficiency Through Lean Production In Enhancing Institutional Excellence: An Applied Study At The Maysan Oil Factory, Asst. Lect. Wasan Jawad Kadhim
Muthanna Journal of Administrative and Economics Sciences
This study aimed to analyze the mediating role of production process efficiency in the relationship between lean production and organizational excellence, through an applied study at the Maysan Oils Factory. This was done within the framework of efforts to improve operational performance and enhance the competitiveness of industrial enterprises. The study’s significance stems from its highlighting of lean production as a modern strategic approach and its showcasing of the role of production process efficiency as an intermediary mechanism that contributes to achieving organizational excellence in the industrial environment. The study adopted a descriptive-analytical approach. The study population consisted of employees …
Servant Leadership And Organizational Loyalty: Examining The Mediating Effect Of Meaningful Work, Mezher Abdulsada Hunain, Hasan Oudah Abdullah
Servant Leadership And Organizational Loyalty: Examining The Mediating Effect Of Meaningful Work, Mezher Abdulsada Hunain, Hasan Oudah Abdullah
Muthanna Journal of Administrative and Economics Sciences
This study aims to examine the effect of servant leadership on organizational loyalty among administrative and technical employees at the University of Basrah, with particular emphasis on the mediating role of meaningful work in explaining this relationship. The study seeks to provide deeper insight into how servant leadership practices influence employees’ organizational attachment by enhancing their perception of work as meaningful, which in turn strengthens organizational loyalty. A quantitative research design was adopted, and a simple random sample of 362 employees was selected to ensure adequate representation across various colleges and administrative units within the university. Data were collected using …
The Impact Of Cyber Resilience On Achieving Digital Development: A Survey Study At North Oil Company, Huda Abdul Rahim Hussein, Ali Abdul Fattah Alshaher, Ahmed Zuhair Tawfiq
The Impact Of Cyber Resilience On Achieving Digital Development: A Survey Study At North Oil Company, Huda Abdul Rahim Hussein, Ali Abdul Fattah Alshaher, Ahmed Zuhair Tawfiq
Muthanna Journal of Administrative and Economics Sciences
The research aims to identify the impact of cyber resilience on achieving digital development in the North Oil Company within the framework of a conceptual model that relies on cyber resilience as an independent variable with its four dimensions (prevention, protection, response, recovery) and a dependent variable represented by digital development with its dimensions (digital infrastructure, digital skills, digital inclusion, technological innovation) The research adopted a survey methodology, and data was collected using a questionnaire developed based on previous studies that employed tested measures in the field of information systems and information security. The research sample consisted of 312 individuals …
Smart Financial Management Governance Based On Auditing As A Constitutional Mechanism For Accountability Of Algorithmic Authority, Ahmed Abdul Mahmood Al-Janabi, Yasser Saad Znad, Mohammed Salman Nima
Smart Financial Management Governance Based On Auditing As A Constitutional Mechanism For Accountability Of Algorithmic Authority, Ahmed Abdul Mahmood Al-Janabi, Yasser Saad Znad, Mohammed Salman Nima
Muthanna Journal of Administrative and Economics Sciences
This research examines the structural transformations brought about by the increasing use of algorithms and intelligent systems in financial management. These transformations extend beyond simply improving operational efficiency; they reshape the logic of decision-making and the distribution of power within organizations. The research is based on the premise that intelligent financial management generates a new form of algorithmic power, exercised through relatively closed computational models. This limits the interpretability and accountability of financial decisions within traditional governance frameworks. Furthermore, the research seeks to reframe the audit function from a regressive, compliance-based oversight role to a constitutional mechanism capable of holding …
The Impact Of Generative Ai Applications On Employees’ Perceived Job Security: A Field Study In Knowledge-Intensive Organizations In Iraq, Hayder Ibrahim Hassoon
The Impact Of Generative Ai Applications On Employees’ Perceived Job Security: A Field Study In Knowledge-Intensive Organizations In Iraq, Hayder Ibrahim Hassoon
Muthanna Journal of Administrative and Economics Sciences
This study examines the impact of generative artificial intelligence (GenAI) applications on employees’ perceived job security within knowledge-intensive organizations in Iraq. A quantitative, descriptive–analytical field design was employed. Data were collected through a five-point Likert-scale questionnaire administered to a stratified random sample of 420 employees from four organizations: Zain Iraq, Asiacell, Korek, and Rafidain Bank. The independent variable was operationalized through three dimensions: intensity of daily GenAI use, the impact of automation and job redesign, and organizational governance of GenAI use. The dependent variable was employees’ perceived job security. Reliability and construct validity supported the instrument’s adequacy for analysis, with …
Measuring And Analysing The Impact Of The Construction Sector On Per Capita Real Gdp In Iraq For The Period 2000–2024, Haider Abd Radhi
Measuring And Analysing The Impact Of The Construction Sector On Per Capita Real Gdp In Iraq For The Period 2000–2024, Haider Abd Radhi
Muthanna Journal of Administrative and Economics Sciences
This study examines the extent to which the construction sector contributes to the national economy, specifically through its contribution to gross domestic product (GDP) at constant prices and per capita GDP. as this sector, which constitutes a significant part of the national economy in Iraq, aims to achieve an increase in GDP and per capita GDP and to achieve economic growth through the development of infrastructure in Iraq. Standard methods were used to measure the impact of the construction sector (the independent variable) on per capita real GDP (the dependent variable) during the period from 2000 to 2024, using the …
The Role Of Agile Human Resources In Enhancing Job Performance: An Exploratory Study Of The Opinions Of A Sample Of Human Resources In The Traffic Directorate Of Sulaymaniyah Governorate, Wafaa Salman Ibrahim, James Yohana Odeesh
The Role Of Agile Human Resources In Enhancing Job Performance: An Exploratory Study Of The Opinions Of A Sample Of Human Resources In The Traffic Directorate Of Sulaymaniyah Governorate, Wafaa Salman Ibrahim, James Yohana Odeesh
Muthanna Journal of Administrative and Economics Sciences
Many organizations face challenges related to poor job performance resulting from difficulty adapting to rapid changes in the work environment. This necessitates the adoption of modern management approaches capable of enhancing human resource efficiency and improving performance levels. Agile human resources is one of the most important of these approaches that contributes to enhancing job performance. Based on this, this research seeks to identify the role of lean human resources as an independent variable in enhancing job performance as a dependent variable in the Sulaimaniyah Governorate Traffic Directorate. The research relied on a questionnaire as a data collection tool, consisting …
Effectiveness Of Banking Marketing Strategies And Their Impact On Attracting Customers: A Comparative Study Between The Trade Bank Of Iraq (Tbi) And The Bank Of Baghdad, Azzam Saleh Abd
Muthanna Journal of Administrative and Economics Sciences
The research problem centers on the growing gap between the marketing strategies adopted by Iraqi banks and the increasing expectations of customers in the digital age, which has led to a noticeable disparity in the ability to attract and retain customers between the public and private sectors. Despite its capital strength and sovereign status, the Trade Bank of Iraq (TBI) faces challenges in aligning its marketing flexibility with the needs of individuals versus large corporations, while the Bank of Baghdad struggles to promote trust and security to compete with government guarantees. To analyze this problem, three main hypotheses were formulated: …
Non-Parametric Bayesian Modeling For Predicting Financial Market Volatility, Maab Adil Sabbar, Ahmed Imad Jawad Alradhi
Non-Parametric Bayesian Modeling For Predicting Financial Market Volatility, Maab Adil Sabbar, Ahmed Imad Jawad Alradhi
Muthanna Journal of Administrative and Economics Sciences
This study examines methodological developments in modeling financial market volatility, with a particular focus on Bayesian nonparametric approaches as flexible alternatives to traditional parametric models such as GARCH and stochastic volatility frameworks. While characteristics of financial time series—including fat tails, volatility clustering, asymmetry, and structural breaks—limit the effectiveness of rigid parametric specifications, nonparametric Bayesian tools such as Dirichlet Process Mixtures offer adaptive probabilistic structures that better capture the true behavior of returns.
Using daily data from the ISX Main 60 Index, the empirical analysis shows that although the GARCH(1,1) model achieves a good statistical fit, stable volatility estimates, and accurate …
The Impact Of Mobile Financial Inclusion On The Performance Of Savings And Credit Cooperative Societies (Saccos) In Tanzania, Penina Benjamin Waryoba
The Impact Of Mobile Financial Inclusion On The Performance Of Savings And Credit Cooperative Societies (Saccos) In Tanzania, Penina Benjamin Waryoba
Business Management Review
This study examined the influence of Mobile Financial Inclusion (MFI) on the Performance of SACCOs business (PSB) in Dar es Salaam, Tanzania. Through the Resource-Based View (RBV), the study assessed how the ability to save money (SM), transfer money (TM), and access to financial information Access (FIA) shape PSB as guided by the Theory of Planned Behavior (TPB). The data were collected from 226 SACCOs using mail survey self-administered questionnaires, and analyzed using Structural Equation Modeling (SEM) in Smart-PLS. The findings reveal that all three independent variables SM, TM, and FIA positively and significantly, enhanced PSB. The results further show …
Self Efficacy And Instructional Support Predict Cyber Deception Acceptance In Ics And Ot Cybersecurity, Daniel Ward
Self Efficacy And Instructional Support Predict Cyber Deception Acceptance In Ics And Ot Cybersecurity, Daniel Ward
Journal of Cybersecurity Education, Research and Practice
Cyber deception can produce high-confidence evidence of unauthorized activity in industrial control systems (ICS) and operational technology (OT), but practitioners must consider the technology useful, safe, understandable, and supported before they will use it. This study reports a secondary quantitative analysis of a deidentified survey of United States-based ICS and OT professionals to determine whether psychological and instructional factors predict adoption readiness and effective utilization beyond education, experience, and sector. Hierarchical ordinary least squares regression with HC3 robust standard errors was conducted on 262 complete cases. The demographics-only model was not significant and explained 2.8 percent of outcome variance. Adding …
Opengrcrmf: A Vendor-Neutral Framework For Teaching And Modeling Rmf Automation, Continuous Authorization, And Zero Trust Governance, Anand Janjal
Journal of Cybersecurity Education, Research and Practice
Abstract—Federal and regulated organizations continue to rely on document-centric Authorization to Operate (ATO) processes even as the NIST Risk Management Framework (RMF), continuous monitoring guidance, Zero Trust Architecture (ZTA), and continuous authorization initiatives require more continuous, evidence-driven risk management [1]-[3], [13], [15]. Manual System Security Plan (SSP) updates, spreadsheet-based Plan of Action and Milestones (POA&M) tracking, and disconnected assessment evidence create governance latency: the delay between operational security events and authorization-ready governance response. This paper presents OpenGRCRMF, a proposed open, vendor-neutral reference framework that models RMF lifecycle activities as workflow states, treats authorization artifacts as structured governance objects, and …
The Influence Of Managerial Attitudes And Dynamic Capabilities On E-Marketing Adoption Among Small And Medium Tourism Enterprises, Hilal Maabad Ame, Omari Khalifa Mbura, Amani Gration Tegambwage
The Influence Of Managerial Attitudes And Dynamic Capabilities On E-Marketing Adoption Among Small And Medium Tourism Enterprises, Hilal Maabad Ame, Omari Khalifa Mbura, Amani Gration Tegambwage
Arab Economic and Business Journal
This study examines how managerial attitudes and dynamic capabilities shape e-marketing adoption among Small and Medium Tourism Enterprises (SMTEs) in Zanzibar, using PLS-SEM on survey data from 216 SMTEs in the Urban-West and South Regions. Drawing on the Decomposed Theory of Planned Behaviour and Dynamic Capabilities Theory, the study finds that perceived ease of use and perceived security significantly increase adoption, while perceived usefulness and compatibility significantly decrease it suggesting that recognising a technology's value is insufficient without the operational capacity to act on it. Supporting this, dynamic capabilities significantly strengthen the usefulness–adoption and compatibility–adoption relationships, but show no moderating …
Personal Authenticity For Engagement And Transfer In Introductory Cybersecurity Education, Daniel T. Hickey, Ronald J. Kantor
Personal Authenticity For Engagement And Transfer In Introductory Cybersecurity Education, Daniel T. Hickey, Ronald J. Kantor
Journal of Cybersecurity Education, Research and Practice
Abstract—This conceptual/theoretical paper explores how personal authenticity might promote generative learning in introductory cybersecurity courses. Generative learning transfers confidently to future educational, professional, personal, and testing situations. This cycle of design-based research addresses the concern that more typical professionally authentic contexts (e.g., hospitals, banks, etc.) may be alien and overwhelming to many students, particularly those in introductory courses and/or from non-professional families and communities. If so, this leads to “inert” knowledge that does not transfer. Personal authenticity is rooted in expansive framing, a modern theory of learning transfer. We reframe expansive framing as personal authenticity to make it …
Analyzing The Relationship Between Ai-Enhanced Accounting Disclosure And Financial Reporting Quality: Digital Transparency As A Mediating Variable, Mawj Abbas Jasim Al-Hchaimi, Hasan Talib Hashim, Mohammed Adhab Jassim
Analyzing The Relationship Between Ai-Enhanced Accounting Disclosure And Financial Reporting Quality: Digital Transparency As A Mediating Variable, Mawj Abbas Jasim Al-Hchaimi, Hasan Talib Hashim, Mohammed Adhab Jassim
Muthanna Journal of Administrative and Economics Sciences
The current research aims to study the relationship between AI-enhanced accounting disclosure and the quality of financial reports in the Iraqi banking sector, while also examining the role of digital transparency as a mediating variable in explaining this relationship. The research was conducted on a sample of 180 financial managers, accountants, internal auditors, and IT specialists from three Iraqi banks: Bank of Baghdad, Al-Rasheed Bank, and the Commercial Bank of Iraq. The research employed a descriptive, analytical, and field-based methodology, using a structured questionnaire, personal interviews, and objective system-performance indicators as the main tools of data collection. Data were analyzed …