Most of the organizations today look forward to streamlining their business with the rapid needs of the society. However, they do not consider the holistic view of various digital driving factors. The paper aimed to develop a structural framework using the enablers of Digital Transformation (DT) by applying qualitative and rational approaches to develop a conceptual model of DT adoption for various industries. The assimilated approach of Delphi and Interpretive Structural Modelling demonstrated the qualitative data-driven theoretical structure by identifying fourteen enablers of DT and developed a logical model in nine levels. The driving and dependency powers of each enabler were portrayed in MIC MAC analysis. The government regulation and market pressure found as key drivers with strong driving and low dependency powers occupying the lowest level which influences customer demand, behavior and expectations and process, performance improvement of the business. The model demonstrates a deep understanding of global firms to leverage various dimensions while taking transformation decisions in their business process and gain a competitive edge. Further, any organization that looks for adopting digital transformation can consider these factors or models in deciding the implementation process. It recommends researchers to validate the model or may prioritize the factors and sub-factors for multi-criterion based decision making process for unique findings.

In today's dynamic business landscape, the audit profession encounters numerous obstacles, particularly in adapting to the necessity of computer-assisted audits due to the immense volume of data requiring scrutiny. Despite the emergence of different digital auditing tools, there is a gap in research regarding the level of adoption, and its effects on the quality of audit services especially in the context of developing countries. This study seeks to investigate the impact of digitalization of audit tasks on the quality of audit services of accounting firms in Nigeria. The study, which has its foundation on the Technology Acceptance Model (TAM) integrated with the Technology, Organization, and Environment (TOE) framework, adopted the survey research design. The population of study was made up practitioners of accounting firms in Abuja and Lagos, Nigeria. A self-designed questionnaire was used as a tool for data collection for the study. Findings of the study indicate that automation of audit tasks enhances the quality of audit services suggesting that adopting IT infrastructures leads to more reliable audit procedures, improved efficiency and accuracy, as well as mitigating audit risks. Results also revealed that Big Four auditors are significantly ahead in the adoption of digital technologies compared to the non-Big Four auditors, confirming the dominance of larger accounting firms in application of emerging technologies in performing audit tasks.

Nowadays, global technologies, especially digital things, have become an important tool for businesses to maintain feasible partnerships and build a great value connection with other companies. New digital technologies that are emerging every day are on their way to affect nearly all business processes and activities. This study investigates the effect of the digital supply chain on the supply chain and organization performance in the Malaysia manufacturing industry. This paper also further assesses the mediating effect of supply chain performance in the relationship between the digital supply chain and the organizational performance in the Malaysia manufacturing industry. The objectives are achieved via quantitative research design. The researchers emailed the online survey questionnaire to 1160 manufacturing companies listed in the Federation of Malaysian Manufacturers (FMM) directory via stratified sampling technique and received 63 responses. 7 incomplete responses have been deleted and 56 usable responses representing 5.43% of the response rate used for data analysis. The data was analyzed by using the Partial Least Square Structural Equation Modeling (PLS-SEM). Three hypotheses are not supported and seven hypotheses are supported, which includes all the hypotheses of moderating effect. The manufacturing companies in Malaysia can consider adopting the DSC in the business process to remain reliable in the competitive market by providing good supply chain performance and best organizational performance as a whole. The implication of the study is given to academics and practitioners, specifically manufacturing companies. The limitations and the recommendation for future study have been highlighted.

Accounting systems have experienced significant developments, including sophisticated software applications, automation, big data, data analytics, and so on. The purpose of this study is to examine the effect of digitalization of accounting systems on the quality of accounting information and the effectiveness of management decision making in small and medium enterprises (SMEs) in a developing country, Indonesia. Based on the innovation diffusion theory, the hypothesis states that digitalization of the accounting system can improve accuracy and timeliness, cost reduction, and decision making. Data were obtained from questionnaire surveys to SMEs who had implemented the digitalization of the accounting systems. The results showed that the digitalization of the accounting systems had a positive effect on the accuracy and timeliness of accounting information and cost reduction. Furthermore, these two variables had a positive effect on the effectiveness of SME management decision making.

Significant changes have occurred in the business world, with one of the most notable being the transformation of technology into digitalization. An example of this digitalization in the logistics sector is the implementation of electronic delivery orders (E-DO), aimed at enhancing convenience and efficiency in logistics activities. The objective of this research was to analyze the extent of influence that electronic delivery orders, logistics digitalization, and logistics service quality exerted on import document activities at Semarang port. Additionally, this study aimed to examine the role of logistics service quality as a mediating variable in the relationship between E-DO and logistics digitalization concerning import document activities. The research employed quantitative research methods, with a sample of 173 individuals selected through random sampling techniques, primarily comprising employees working in the logistics operations division and the export and import documentation division of shipping companies located in Semarang port. Data were collected through a questionnaire utilizing a Likert scale ranging from 1 to 7. Subsequently, the data were analyzed using SmartPLS 4 software to determine the relationships between variables. The findings of this research revealed that Electronic Delivery Orders (E-DO) had a significant influence on the quality of logistics services, although E-DO did not significantly impact import document activities. Furthermore, logistics digitalization was found to significantly enhance the quality of logistics services but did not exert a noteworthy influence on import document activities. The quality of logistics services was identified as having a significant effect on import document activities. Additionally, logistics service quality was recognized as a mediating factor in the relationship between electronic delivery orders and logistics digitalization concerning import document activities, with a substantial influence.

Digitalization plays a crucial role on current competitive market and it is associated with the utilization of digital technologies to change business model and to deliver new value-producing opportunities to the current business environment in an aim to move towards a digital business. Therefore, to address new business model, the purpose of this study is to explore the effect of digital customer experience and electronic word of mouth on sustainable performance of supply chain through brand image and supply chain image. In this study, data is collected from employees of Indonesian ICT companies. Clusters were formulated, and respondents were selected randomly. Three hundred and fifteen (315) responses were analysed with the help of structural equation modelling. The results indicate that digital customer experience and electronic word of mouth played positive role on promoting brand image. Brand image had positive role to promote supply chain image which influences positively on sustainable supply chain performance. Therefore, this study is important for Information Communication and Technology (ICT) industry to implement various e-commerce practices to promote digital customer experience and electronic word of mouth.

Digitalization is impacting almost every aspect of people’s life and is greatly affecting supply chain processes. At the same time, supply chains are becoming progressively more aware of their impacts on people, the planet and profits (triple bottom line perspective) and the concept of sustainable supply chain has received increasing attention among scholars and practitioners. In this context, this article aims to analyze scientific research on supply chain management in the field of sustainability and digitalization using a bibliometric approach. To this end, this article analyses 484 papers from Scopus database according to the following parameters: chronology, discipline, source, center, country and citations. The dataset consisted of articles from scientific journals published over the period 2002–2018. In addition, VOSviewer software is used to map the bibliographic material using the co-occurrence of keywords and most influential journals. The analysis reveals that: sustainability and digitalization are important emerging fields within supply chains that have increased significantly during the last ten years; the USA is the most influential country; and the topic is structured around 2 clusters (1) Supply chain management, concepts and practices and (2) energy related technologies. The results may facilitate the planning, designing, running and publishing of future research on this topic.

There has been a significant increase in the study of the history and culture of historical artifacts, whether they take the form of cultural heritage or Waqf. A literature review of web-based information systems was conducted for digitizing historical preservation and Waqf. Papers were sourced from various databases, including Publish or Perish, which produced 1043 journals, 370 articles, and 673 items from reputable sources, Google Scholar, and Crossref, respectively. The focus of the literature review was the information system for digitizing history and Waqf and integrating ontology databases. This literature review study aims to trace the evolution of study objects related to history and endowments. The results showed that most studies emphasized the user-understanding aspect of digitization, while the technical aspect was focused on using cutting-edge technology, such as 3D and virtual reality.

This research examines the links between customer perceived expectations, customer perceived experience, and customer satisfaction in the United Arab Emirates' digital solution in the telecommunications industry. The research takes a positivist philosophical perspective and uses a quantitative data analysis strategy to sample 130 clients who utilize the digital solution of the telecommunications sector in the United Arab Emirates. Exploratory component analysis and multiple regression analysis were used to evaluate and validate the validity of the suggested scales and the research model's linkages. The research discovered a strong correlation between customer expectation and customer experience and the degree of satisfaction of individuals in the United Arab Emirates due to their use of or engagement with digital solutions of the telecommunications sector, independent of generational differences. The study's findings are entirely consistent with the Expectancy-Disconfirmation and Evaluation Congruity Theories.

Health services, especially hospitals, are facing significant changes in the industrial era 4.0. Hospital digitization is responsible for building green hospitals and improving service quality in the era of modern technology. Green Human Resources Management (GHRM) is becoming known as the HRM concept that encourages employee commitment and environmental aspects. GHRM is an HR management system suitable for organizations, including hospitals that have a significant environmental impact. Hospitals are very dependent on the quality of service provided to their customers. GHRM as a management model in hospitals is very important to encourage hospital digitization and service quality. This research was conducted to answer the gap in hospital research in seeing the effect of GHRM on service quality in digitizing hospitals in the industrial era 4.0. GHRM and Service Quality is used in the healthcare industry to test its application in hospitals in Indonesia. They are using the SEM PLS method, a variant-based structural equation analysis that focuses on predictive models, to look for predictive linear relationships between variables to process data for 1004 respondents from 19 State-Owned Enterprises' hospitals throughout Indonesia. This research can an-swer research gaps related to the effect of GHRM on Service Quality and Hospital Digitalization in Indonesia. Based on Hospital Digitalization, GHRM affects Service Quality, which is closely related to environmental problems.