https://archive.conscientiabeam.com/index.php/73/issue/feedHumanities and Social Sciences Letters2025-04-20T12:45:03-05:00Open Journal Systemshttps://archive.conscientiabeam.com/index.php/73/article/view/4112Determinants of international financial reporting standards adoption at commercial banks: Evidence from an emerging country 2025-02-27T11:01:28-06:00 Nguyen Minh Phuongphuongnm@hvnh.edu.vn Anh Phanphananh@hvnh.edu.vn La Thi Thu Tranglatrang2004y@gmail.com<p>This research investigates the transition of Vietnamese commercial banks towards mandatory adoption of IFRS by 2025 emphasizing the shift from voluntary to compulsory adoption towards adopting International Financial Reporting Standards (IFRS). The empirical research utilized a comprehensive methodological framework, including probit regression models and six years of secondary data from 27 banks (2017-2022). The study identifies significant influences of profitability, leverage and enterprise size on IFRS adoption. However, the involvement of foreign ownership did not demonstrate statistically significant effects. These findings highlight the importance of IFRS adoption in enhancing transparency aligning with global standards and informing decision-making for investors. The analysis shows that company size (lnSIZE) and government policy (PO) significantly influence IFRS compliance, emphasizing the importance of resources and regulatory support. Other factors, including profitability, leverage, capital adequacy, and foreign ownership are not statistically significant suggesting organizational capacity and governance are key drivers of IFRS adoption.</p>2025-02-27T00:00:00-06:00Copyright (c) 2025 https://archive.conscientiabeam.com/index.php/73/article/view/4116Investigating factors influencing the continuity of financial technology usage: The case of Indonesia 2025-03-03T23:57:45-06:00Henryanto Wijayahenryantow@fe.untar.ac.id Carunia Mulya Firdausycmfirdausy@gmail.com Indra Widjajaindraw9393@gmail.comHadi Cahyadihadic@fe.untar.ac.id<p>This study aims to investigate the factors that influence the continuity of fintech usage by taking Indonesia as a case. Factors that drive the continuity of fintech usage are perceived benefit, perceived risk, perceived ease of use, and perceived usefulness with fintech usage adoption as a mediating variable. Data was obtained from 343 fintech users located in Indonesia. These data were then analyzed by applying the Structural Equation Modelling (SEM). The results indicate that perceived benefit and usefulness positively and significantly affect the adoption and the continuity of fintech usage. However, the perceived risk and ease of use have no significant effect on the adoption and the continuity of fintech usage. Additionally, fintech usage adoption positively and significantly influences the continuity of fintech usage. Fintech usage adoption mediates the effects of perceived benefits and usefulness on fintech usage continuity but does not mediate the influence of perceived risk and ease of use on the continuity of fintech usage. The findings contribute to the knowledge of the perceived benefit and usefulness for users to adopt and continue fintech usage. The government needs to continue improving digital financial literacy to aware users of fintech.</p>2025-03-04T00:00:00-06:00Copyright (c) 2025 https://archive.conscientiabeam.com/index.php/73/article/view/4117Enhancing key competencies-based performance assessment in higher vocational education: A sustainable approach to general education curriculum 2025-03-04T01:02:38-06:00Yun Zhangzhangyun@graduate.utm.myAhmad Nabil Bin Md Nasirahmadnabil@utm.my<p>The competency-based assessment has been a significant factor for higher vocational educational institutional performance and this aspect needs researchers’ emphasis. The objectives of the present article are to investigate the impact of staff skills and training and innovation adoption on competencies-based performance assessment (CBPA) of higher vocational educational institutions in China. The study also investigates the moderating role of institutional support among staff skills and training, innovation adoption and CBPA. The study collected the primary data from the students of the higher vocational educational institutions in China using survey questionnaires. The study also employed Smart-PLS to check the data reliability such as convergent and discriminant validity and the relationship among understudy variables. The outcomes revealed that the staff skills and training and innovation adoption have a positive linkage with CBPA. The results also exposed that institutional support significantly moderates staff skills and training, innovation adoption and CBPA. The study guides the regulators in making regulations regarding improving the CBPA using effective staff skills and training and effective innovation adoption. It also provides help to educational institutions in improving CBPA using skilled staff and innovation adoption.</p>2025-03-04T00:00:00-06:00Copyright (c) 2025 https://archive.conscientiabeam.com/index.php/73/article/view/4173Unlocking homeownership: Key factors driving adult consumers' house purchase intentions in China 2025-04-20T07:44:58-05:00Zhou Yang2117341115@qq.comYang Shiyu392675809@qq.comVijayaletchumy Krishnanvijayaletchumy.k@newinti.edu.my<p>This study aims to understand the factors influencing Chinese consumers' house purchase intentions guided by the Theory of Planned Behavior (TPB). Data was collected from 239 Chinese consumers through self-administered online questionnaires using convenience sampling. Partial least squares structural equation modeling (PLS-SEM) was employed to analyze the data due to its complexity and non-normal distribution. The analysis revealed that financial status and subjective norm significantly predict purchase intention. In contrast, attitude, location, and perceived behavioral control did not significantly impact purchase decisions. These findings highlight the critical role of financial resources and social influence in shaping Chinese consumers' house purchase intentions providing valuable insights for real estate market stakeholders.</p>2025-04-16T00:00:00-05:00Copyright (c) 2025 https://archive.conscientiabeam.com/index.php/73/article/view/4174Digital-based management services for co-creation value in waqf land asset management 2025-04-20T07:58:53-05:00 Siti Achiriasiti.achiria@uii.ac.idUnggul Priyadiunggul.priyadi@uii.ac.id Rizki Hamdanirizki.hamdani@uii.ac.id<p>This study aims to develop a key performance index (KPI) to guide waqf management by <em>Badan Waqf Indonesia</em> (BWI) representatives in the Sleman and Bantul Regencies. Data were gathered through interviews and documentation with key, main, and supporting informants using a qualitative research approach. The study reveals that <em>Daerah Istimewa Yogyakarta</em> (DIY) Province has 11,265 waqf locations covering 417.35 hectares. Sleman Regency has the most waqf locations (3,516) covering 119.41 hectares followed by Bantul Regency with 3,017 locations over 93.69 hectares. However, the use of this land remains focused on non-economic purposes. The research offers practical implications by developing a KPI for BWI representatives which can enhance the productivity and professionalism of waqf asset management. This could lead to a better utilization of waqf assets for economic purposes contributing to community development in DIY. The paper fills a gap in the literature by proposing a KPI framework for waqf management and offers insights for policymakers, practitioners, and researchers. Its qualitative approach provides a detailed view of the current waqf management state and suggests improvements for greater economic impact.</p>2025-04-16T00:00:00-05:00Copyright (c) 2025 https://archive.conscientiabeam.com/index.php/73/article/view/4175Healing gardens and their impact on rehabilitation: Integrating humane design in Nanning City general hospitals' outdoor environments 2025-04-20T08:06:46-05:00 XiaoXin Huang2022814342@student.uitm.edu.myNurhayati Abdul Maleknurhayati8203@uitm.edu.mMohd Zahid Mohd Sallehmzahid@uitm.edu.mYuan Junyuanju760124@gmail.com<p>The study examines the effects of healing gardens on patients, healthcare professionals, and tourists in general hospitals in Nanning City, emphasizing humane design and outdoor environments. A survey of 400 participants, including physicians, patients, and tourists from Trinidad and Tobago was conducted to assess their perceptions of the benefits of healing gardens. The study measured the impact on anxiety reduction, sociability, physiological activity levels and mood enhancement with data analyzed using independent samples t-tests and analysis of variance (ANOVA). Findings indicate significant reductions in anxiety levels for both patients and hospital personnel with patients experiencing more pronounced improvements. However, no significant differences were observed between the two groups in terms of physical activity levels and mood enhancement. Patients highlighted the garden’s role as an important social space suggesting a positive influence on recovery and reinforcing the necessity of healing gardens for patient rehabilitation. The study underscores the importance of accessible and well-designed outdoor spaces in healthcare environments, contributing to holistic well-being and informing potential improvements in garden design to better serve diverse user groups.</p>2025-04-16T00:00:00-05:00Copyright (c) 2025 https://archive.conscientiabeam.com/index.php/73/article/view/4176Industry 5.0 circular economy practices: Innovation management and its impact on sustainable development 2025-04-20T08:21:16-05:00 Amani Abu Rummana.rajab@ammanu.edu.joLina Al-Abbadil.alabbadi@ammanu.edu.joRawan Alshawabkehr.alshawabkeh@ammanu.edu.joZeyad Alkhazaliz.alkhazali@ammanu.edu.joRowaida Al-Aqrabawir.alaqrabawi@ammanu.edu.jo<p>This study investigated the interaction between Industry 5.0, circular economy (CE) practices, and innovation management (IM) in promoting sustainable development (SD) within the industrial sector in Jordan. Data were collected through surveys of 50 companies and in-depth interviews with 15 participants and a mixed- methods approach were used. The results revealed a positive relationship between Industry 5.0 adoption, circular economy implementation and sustainable development outcomes, particularly in resource efficiency and environmental performance. While innovation management significantly influenced Industry 5.0 adoption and circular economy practices, it did not directly mediate the impact on sustainable development. The study concluded that innovation management frameworks need to be strengthened to overcome challenges and maximize sustainability benefits in the Jordanian industrial sector.</p>2025-04-16T00:00:00-05:00Copyright (c) 2025 https://archive.conscientiabeam.com/index.php/73/article/view/4177Research on the cultivation of vocational ability of students in higher vocational institutions 2025-04-20T08:42:04-05:00 Mingjing Yang521084093@qq.comMuhantha Paramalingamdrmuhantha@lincoln.edu.my<p>This study examines the impact of teacher competency and industry-academic collaboration on vocational ability, focusing on technical, problem-solving, and soft skills. It also explores the mediating role of career self-efficacy and the moderating role of social support in these relationships. A quantitative and cross-sectional survey was conducted among Chinese students in higher vocational institutions. Stratified random sampling resulted in 350 distributed questionnaires with 270 completed responses. Data were analyzed using SmartPLS 4. Teacher competency and industry-academic collaboration both positively impacted vocational ability. Career self-efficacy mediated the relationships between these factors and vocational ability. Social support moderated these relationships highlighting its importance in enhancing vocational outcomes. This study integrates key factors— teacher competency, industry-academic collaboration, career self-efficacy, and social support providing a comprehensive understanding of vocational outcomes in higher vocational education. The findings offer insights to improve vocational education practices and policies, particularly in rapidly developing economies like China. Enhancing teacher competency, fostering industry-academic collaboration, and supporting career self-efficacy and social networks are crucial for improving vocational outcomes.</p>2025-04-16T00:00:00-05:00Copyright (c) 2025 https://archive.conscientiabeam.com/index.php/73/article/view/4178Assessing the impact of teacher’s satisfaction on educational outcomes: Experiences from Nepal 2025-04-20T09:05:56-05:00 Bishnu Prasad Pokharelbishnu.pokhrel@smc.tu.edu.npYadav Mani Upadhyayayadav.upadhyaya@smc.tu.edu.npKhom Raj Kharelkharelkhom@yahoo.comBisna Acharyaacharyabisna@gmail.com<p>This study aims to examine the relationship between teachers’ professional development and its impact on students’ academic achievement at the educational institutions of Kaski, Nepal. Finding a consistent professional orientation was the goal of the study to improve academic performance and subsequently support quality enhancement. It used convenience sampling techniques to collect empirical shreds of evidence from one hundred thirty-five teachers of twenty-four schools in Kaski, Nepal by using close-ended questionnaires. The findings of the study show that the chi-square (X<sup>2</sup>) test of the empirical evidence showed a positive relationship between the improved pedagogical efficiency of the teachers and the augmentation of the achievement level of the academic institutions. The correlation matrix shows significant insights into the relations among many elements of the school environment and teacher evaluations. The study's conclusion reveals a substantial co-relationship between in-service professional development and institutional achievement level leading to the conclusion that appropriate professional training positively impacts academic outcomes. The policymakers, educationists, and related stakeholders, the conclusion of this empirical research can be of significant reinforcement for the amendment of the existing educational policy to make up for the inadequacy of the current instructional strategies and generalize the results to improve the quality achievement of the service pursuers-students.</p>2025-04-16T00:00:00-05:00Copyright (c) 2025 https://archive.conscientiabeam.com/index.php/73/article/view/4179Sustainability strategy: Potential moderating role in the relationship between digital transformation and organizational performance among the Jordanian commercial banks 2025-04-20T09:11:46-05:00 Zeyad Alkhazaliz.alkhazali@ammanu.edu.joRowaida Al-Aqrabawir.alaqrabawi@ammanu.edu.jo Lina Hamdan Al-Abbadil.alabbadi@ammanu.edu.joAmani Abu Rummana.rajab@ammanu.edu.joRawan Alshawabkehr.alshawabkeh@ammanu.edu.jo<p>This study explores the impact of digital transformation on the organizational performance of Jordanian commercial banks, specific focusing on the moderating role of sustainability strategies. A descriptive-analytical approach was employed to achieve the research objectives. A total of 434 valid responses were collected from 500 distributed questionnaires resulting in 87% response rate. The sample comprised employees from 12 commercial banks, representing a workforce of approximately 15,000 individuals. The study utilized various statistical methods to analyze the data, yielding several key findings. First, the results indicate a statistically significant positive effect of digital transformation in terms of managerial and operational capabilities on organizational performance (α ≤ 0.05). Second, the study highlights that sustainability strategies significantly moderate the relationship between digital transformation and organizational performance. The study recommends that commercial banks enhance their digital services to streamline administrative processes, reduce operational inefficiencies, and promote long-term sustainability based on these findings.</p>2025-04-17T00:00:00-05:00Copyright (c) 2025 https://archive.conscientiabeam.com/index.php/73/article/view/4180The impact of AI-based accounting information systems on the performance of individuals and organizations in an emerging country 2025-04-20T12:17:54-05:00 Ha Viet Lehalv.pd@neu.edu.vnManh Dung Tranmanhdung@ktpt.edu.vn<p>This study focuses on developing a model to investigate the impact of AI-based accounting information systems (AIS) in small and medium-sized enterprises (SMEs) in Vietnam. A quantitative research method was used to process data from 381 participants who utilized these systems, including managers (board of directors), accountants, chief accountants, and internal auditors. The list of organizations that have implemented this system was compiled from the websites of AI-based AIS software vendors. Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed to evaluate the model's fit and test the hypotheses. In addition, an independent samples t-test and one-way ANOVA were conducted to analyze the differences in users' perceptions of the impact of these systems among gender, position, and age groups of survey participants. The study's findings indicate that system quality, information quality and service quality directly influence individual user performance. The research also highlights the role of system quality and information quality in improving the quality of output information and enhancing organizational competitiveness. A key finding is that service quality only directly impacts individuals and does not affect organizational performance. This aligns with the current state of information systems implementation in Vietnam. The findings also illustrate that "providing online support services" is the most frequently implemented service by vendors to guide users in operating the software online.</p>2025-04-17T00:00:00-05:00Copyright (c) 2025 https://archive.conscientiabeam.com/index.php/73/article/view/4181The impact of big data analytics on sustainable auditing in Jordanian commercial banks 2025-04-20T12:45:03-05:00Omar M Alhawtmeha.alhawtmeh@ju.edu.joEman Mohammed Al-NimrEmanalnimer@aqc.edu.joAbdullah Majed AlmaaniAbdullah.m.maani@ahu.edu.jo<p>This study examines the impact of big data analytics, specifically its dimensions of descriptive, predictive, and prescriptive analysis on sustainable auditing practices in Jordanian commercial banks. A descriptive analytical approach was employed to achieve the research objectives. The study population consisted of 12 Jordanian commercial banks with participants including data analysts, auditors, IT staff, and sustainable auditing consultants. 300 questionnaires were distributed, of which 277 were successfully retrieved and analyzed using SPSS. The results indicate that big data analytics significantly influences sustainable auditing practices in Jordanian commercial banks. The findings suggest that as technological advancements accelerate, increased investments in big data analytics are essential for enhancing auditing processes and achieving sustainability objectives in the banking sector. This underscores the growing importance of big data as a critical tool in modern financial management and auditing. Adopting BDA in sustainable auditing faces challenges, including data security concerns, high implementation costs, and the need for specialized expertise. Overcoming these obstacles requires strategic investments in technology, workforce training, and regulatory support. The findings of this study provide valuable insights for auditors, financial institutions, and policymakers seeking to enhance sustainable auditing practices through big data analytics (BDA). The integration of BDA in Jordanian commercial banks can lead to several practical benefits such as enhanced audit efficiency and accuracy, improved regulatory compliance, cost reduction and resource optimization.</p>2025-04-17T00:00:00-05:00Copyright (c) 2025