The study explores the impact of digitalization and supply chain integration on the financial performance of the Tunisian agro-industrial sector, considering the growing importance of digital technologies in modern business operations. The objective is to examine the relationship between these two factors and financial performance in this sector. Data were collected through a questionnaire and analyzed using SPSS26 software, employing principal component analysis and linear regression. The results show that digitalization and supply chain integration significantly influence the financial performance of agro-industrial organizations in Tunisia. This study makes a theoretical contribution by shedding light on how digital advancements and supply chain strategies affect financial outcomes in this context. In conclusion, the findings highlight the significant effects of digitalization and supply chain integration on the financial performance of Tunisian agro-industrial companies.

This study aims to develop an innovation network model to help MSMEs recover from the downturn due to the pandemic. The basic model used is an innovation network consisting of associations, suppliers, customers and government. The basic model was developed by adding capital and digitalization variables to suit the needs. Data processing uses a structural equation model and the sample is MSMEs in West Java province. This study is the first on the innovation network model for MSMEs affected by the pandemic and the largest number of MSME respondents. The results conclude that according to MSMEs in Indonesia, suppliers, customers, government, associations, capital, and digitalization have an effect on the innovation network. This study concludes that associations, suppliers, customers, government, capital and digitalization all have a positive effect on the innovation network. This finding is the first in the innovation network model for MSMEs that accommodates the needs of the industry to recover from the pandemic situation and adds new literature on industrial innovation networks. While previous studies have a lot of similar literature, all focus on certain types of businesses and on normal economic conditions. This study is different from similar studies because it was conducted on MSMEs in all business sectors and economic conditions in crisis due to the pandemic. These results can be used as a reference in decision making to increase the growth of MSMEs with limited resources.

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.

The relevance of this study is due to the urgent need to form a knowledge economy through the rational and holistic use of human capital and the consistent implementation of innovative approaches. The paper analyzes the key structural elements of the innovation environment, which contribute not only to professional development and the realization of intellectual potential, but also to increasing labor productivity and the efficiency of production processes. A qualimetric toolkit is proposed that provides a deep analysis of the state of human capital in the context of an innovative economy, allowing to assess its quality and effectiveness of application in various areas of management and production. The developed strategic model of human resources development for the knowledge economy provides not only for the modernization of the education system, but also for the intensification of innovative activity and the adaptation of professional competencies to the challenges of the globalized world. Particular attention is paid to the importance of balanced development of human capital, which is justified by the principle of the golden ratio, and practical mechanisms for synchronizing management decisions in the field of human resources with the strategic goals of innovative progress are also proposed. This approach ensures comprehensive and adaptive development of human potential, which is the foundation of sustainable development of a modern innovative economy.

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.

This study examines the factors that influence platform economy development. A quantitative study was employed to assess the relationship between study constructs. Data were collected from 266 platform workers in Saudi Arabia. Structural equation modeling was used to perform statistical analysis to examine the relationships between study constructs. The results reveal that digital infrastructure, economic conditions, regulatory environment, digital skills, and platform service quality have a significant influence on platform economy development. Most importantly, digital skills play a major role to engage more workers on digital platforms to render services and earn more. Nonetheless, digital infrastructure and the regulatory environment also support building the confidence of workers while working on these platforms. Thus, the influencing factors explain 85 percent of the variance in platform development economy, which is above the satisfactory level. This indicates that a better infrastructure and skill set of workers play a major in contributing towards the platform economy. Thus, it is important for regulators to design better policies for platform operators and to open avenues for agencies that could play a major role in digital economic growth.

This study investigates the benefits of Generative Artificial Intelligence (GAI) in human resources operations. It focuses on several key outcomes that include reliability, validity, digitalization, relative advantage, online response, computability, and the time and money costs. Basically, the study seeks an understanding of the less-consistent benefits of using GAI in HR. Data from 290 information technology professionals in Amman Town were collected during a well-planned public examination. The analysis uses a new approach to the method with IBM SPSS version 21 integrated with smart PLS. The findings reveal that determinants such as reliability, validity, digitalization, and relative advantage are strong in terms of efficiency, while computability and online response collaboration are weak determinants. The importance of the research is that it identifies the glitches when GAI skills are used in human resource management; hence, focusing on some vital areas of reliability, validity, digitalization, relative advantage, online responsiveness, and computability, one will have a detailed analysis of the potential issues while using GAI within HR, along with the possible solutions.

This study explores the mediating role of digitalization in the relationship between human resource transformation and competitive advantage in women-led small and medium enterprises. The analysis utilized data from 120 women entrepreneurs across diverse sectors, with the study's methodology incorporating Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that competitive advantage and human resource transformation collectively account for 70.3% of the variance in business performance (R² = 0.703), underscoring their critical Influence. However, the expected mediating effect of digitalization on BP was discovered to be non-significant (P = 0.094), suggesting its role might be more supportive than transformative in this context. Notwithstanding this finding, digitalization remains a pivotal catalyst for operational efficiency and innovation. This study contributes to extant scholarship by drawing upon the Resource-Based View and Dynamic Capabilities Theory, offering novel insights into the strategic importance of digital tools and human capital in women-led Small and Medium Enterprises.

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.