Trade Facilitation and Innovativeness: Cottage Industry Development in Uganda

This study investigates the combined effects of trade facilitation and innovativeness on the development of cottage industries in Kampala City, Uganda. The research was motivated by the increasing relevance of cottage industries as engines of inclusive growth and the need to enhance their competitiveness and sustainability in developing economies. Anchored in the Resource-Based View (RBV) and New Institutional Economics (NIE) theories, the study conceptualizes trade facilitation and innovation as strategic and institutional enablers of firm performance. A cross-sectional mixed-methods design was employed, utilizing both quantitative and qualitative data collected from 250 cottage industry operators using stratified random and purposive sampling techniques. Results from Pearson correlation and regression analyses revealed significant and positive relationships between both trade facilitation (? = .41, p < .01) and innovativeness (? = .361, p < .01) with cottage industry development, jointly explaining 51.4% of the variation. Thematic analysis of qualitative data reinforced these findings, with participants highlighting how improved logistics, streamlined trade processes, and innovation in product development drive expansion, market access, and competitiveness. The study underscores the need for integrated policies that promote innovation ecosystems and remove institutional barriers to trade. Recommendations include investment in infrastructure, digital trade platforms, training in innovation practices, and stronger linkages between industry and support institutions to realize sustainable cottage industry growth

Leveraging Artificial Intelligence to Enhance Financial Education in Corporate Finance and Calculation-Intensive Subjects

The study of finance, especially corporate finance, poses significant obstacles owing to its dependence on calculations and the complexity of its theoretical constructs. Students frequently need to comprehend complex concepts such as Net Present Value (NPV), Internal Rate of Return (IRR), cost of capital, and financial modelling, all of which necessitate accuracy, logical reasoning, and multi-step problem-solving abilities. Even trivial computational errors might result in substantial misinterpretations of financial results, hindering effective learning. The swift progression of Artificial Intelligence (AI) in the education industry presents an increasing possibility to include AI-driven technologies into finance education, enhancing both understanding and implementation of complex ideas. The present study explores the potential of AI that can be effectively utilized as a teaching assistant for finance students, focusing specifically on quantitative analysis, decision-making under uncertainty, and corporate financial management. AI applications such as intelligent tutoring systems, automated calculation engines, and adaptive learning platforms can assist students by simplifying complex tasks, offering personalized learning trajectories, and providing real-time feedback. Moreover, scenario-based simulations powered by AI allow learners to engage more deeply with financial decision-making processes, bridging the gap between theory and practice. By leveraging these capabilities, AI not only enhances accuracy but also improves student engagement, motivation, and critical thinking skills. The study concludes with a discussion on the long-term implications of AI integration in finance education, highlighting its potential to reshape traditional pedagogy and prepare students for a technologically driven financial landscape

Green Innovation Drivers and their Impact on Competitive Advantage, Operational and Environmental Performance in the Malaysian Automotive Industry

In recent years, environmental crises have been perceived by businesses as significant threats to their operations and long-term sustainability, forcing many businesses to adapt and incorporate environmentally friendly approaches. Due to the increasing importance of environmental issues and demand for environmentally friendly methods, green innovation has emerged as a pivotal strategy for companies to achieve sustainable growth and boost their business’s sustainability efforts. The term ‘green supply chain management’ or ‘supply chain environmental management’ has only recently gained recognition from numerous companies; thus, only a few studies have been done on the relationship between greening the supply chain, green innovation, competitive advantage, operational, and environmental performance. The paper aims to bridge the significant gap by providing empirical evidence, which will allow the industrial implementation of green supply chains and green innovation to gain a competitive advantage in the global market. Through the findings, it will then improve operational and environmental efficiency. The information was gathered from 240 Malaysian companies in the automotive industry sector through a questionnaire survey.  Structural equation modelling was utilized to analyze the data, and through the results, it is evident that greening the supplier through green innovation has a major impact on environmental performance. The results will contribute to facilitating automotive industry professionals in building a systematic blueprint to control and maximize the implemented green innovation practices towards increasing the overall productivity

Employee Engagement Among Distance Learning Students in Higher Education Institutions: A Role of Job Features, Working Conditions and Perceived Support

Employee engagement has become a significant organizational concern in recent years and remains a top priority for employers in the globalized era. It refers to the level of commitment and participation that an employee has towards their organization and its core values. The challenging economic landscape in Malaysia during the MCO period has led many companies across various sectors to face the repercussions of employee disengagement, highlighting the need for scholarly research to develop strategies for maintaining employee engagement. Employee engagement fosters a positive mindset among staff towards their organization. Therefore, this study aims to investigate the connection between job characteristics, working environment, and perceived support on employee engagement among distance learning students in higher education institutions. A total of 115 students pursuing a bachelor's degree through distance learning at a higher education institution completed online questionnaires. The findings revealed a significant positive relationship between the working conditions and job characteristics as the two independent variables. However, the analysis indicated that organizational support does not exhibit a significant positive relationship with employee engagement in the context of distance learning students. This research underscores the benefits and inspires students, as well as leaders and managers across all industries in Malaysia, to effectively leverage their workforce's capabilities, commitment, and unrecognized talent, ultimately improving business performance in the future

Emerging Technologies Revolutionizing the Accounting Profession–Practical Applications

Digital transformation is reshaping all sectors with the rapid emergence of new technologies that have garnered significant attention in recent years, and the accounting profession is no exception to this paradigm shift. The profession, however, has been slower in adopting emerging technologies due to practitioners' lack of awareness of the latest advancements, a shortage of technology-accounting experts, and concerns about the quality of financial reports generated using these technologies. Emphasizing the benefits and applications of these technologies is crucial for helping accountants and auditors understand better their potential to improve daily tasks and workflows. Therefore, this study aims to explore the evolution of digital usage in the accounting profession while investigating various technological advancements and their advantages and practical applications. The findings revealed the progression of digital usage in the accounting profession, tracing key milestones from the Pre-Computer Era to the introduction of computers, the emergence of the internet and ultimately to IR 4.0, which has driven the advancement of emerging technologies such as big data, AI, RPA, blockchain, XBRL and cloud-based software. The researcher also highlights the practical uses of these technologies, which include estimation and valuation, analysis and management, automation, integration and accessibility, control and updates and authentication. The results are hoped to inspire industry players to embrace new technologies and provide top management with valuable insights for making well-informed decisions about technology selection and investment

Exploring the Interplay of Product Attributes, CEO Brand Image and Purchase Intention in the Cosmetic Industry: A Comprehensive Review

The cosmetics industry is highly competitive, with consumer purchase intentions influenced by both tangible attributes, such as product quality, and intangible factors, such as CEO branding. This study explores the interplay between product attributes and CEO brand image, emphasizing the role of mediating factors such as perceived quality, brand image, and information search behavior. By utilizing the Social Cognitive Theory (SCT) and Cue Utilization Theory (CUT), the research provides insights into how intrinsic (e.g., product features) and extrinsic (e.g., branding) cues shape consumer decisions. Case studies of successful Malaysian CEOs, including Naeemah Abdul Rahman of Nurraysa, highlight how personal branding aligned with ethical and cultural values drives loyalty and trust. The findings offer a comprehensive framework for understanding consumer behavior and provide actionable strategies for marketers to enhance engagement and differentiation in a saturated market. Practical implications include leveraging emerging technologies, such as augmented reality, to complement branding strategies and improve consumer experience. Future research should address regional and cultural nuances and explore the long-term impacts of CEO branding on customer loyalty and brand equity

Investigating the Interplay of Motivational Access, Physical Access and Digital Skills Access to ICT on Internet Usage Diversity

The rapid advancement of information and communication technologies (ICTs) during this decade has increased its importance for individuals, businesses and societies. However, despite efforts to improve digital infrastructure, access, and ownership, the digital divide remains a persistent issue and a barrier to many sectors. Digital divide is not limited to physical access, but it comprises a wide range of factors. The study explores the demographic information and the access to ICT aspects (motivational access, physical access, operational skill access, formal skill access, informational skill access, and strategic skill access) that shape university students’ internet usage diversity. The study conducted an online survey on 351 students who were pursuing their studies in different disciplines at West Malaysian University. The role of demographic variables and ownership of 5 G-enabled devices in digital divide issues was investigated. Results showed that all demographic variables except gender have significantly impacted the dimensions of access to ICT to some extent. Furthermore, the study found that operational skills access, informational skills access, and physical access have predicted students' internet usage diversity. This implies the digital divide persists among university students in terms of operational skills, informational skills, and physical access to internet usage diversity. The findings also indicate that the digital divide persists across two levels of digital divide among university students in Malaysia. The results have strengthened the findings that the original digital divide of physical access has evolved into a divide that includes differences in skills to diversify internet usag

Redefines Traditional Techniques in Batik Industry: A SWOT Analysis Approach

This research investigates a contemporary strategy for revitalizing Malaysia’s batik industry by introducing the Batik Pointillism Block, a modern substitute for the traditional copper batik blocks. Utilizing a focused qualitative case study alongside SWOT analysis, the study closely examines the strengths, weaknesses, opportunities, and threats related to this product innovation. The Batik Pointillism Block, manufactured with CNC technology and heat-resistant acrylic, directly addresses persistent challenges in the sector, including high production costs, limited skilled labor, and waning interest from younger generations. Findings indicate that this new approach can enhance productivity, reduce operational expenses, and expand design versatility, thereby making batik production more accessible, particularly for B40 communities and emerging young artisans. Nonetheless, limitations persist regarding distribution, market reach, and users’ technical proficiency, which currently hinder broader adoption. The study further underscores the potential of social innovation and community-driven training initiatives in supporting both cultural preservation and economic development. From a managerial perspective, the findings suggest a clear need for structured training programs, diversified marketing strategies, sustained investment in research and development, and the formation of strategic partnerships to facilitate commercialization and scalability. Ultimately, the Batik Pointillism Block represents a sustainable and inclusive pathway for modernizing Malaysia’s batik industry while safeguarding its cultural heritage. &nbsp

The Supply Chain of Misinformation: How Fake News Impacts Global Supply Decisions

In today’s volatile information ecosystem, the proliferation of fake news and misinformation presents a new and underexplored risk to global supply chain operations. With supply chain decisions increasingly dependent on digital signals, market trends, and geopolitical narratives, inaccurate or deliberately misleading information can lead to poor procurement choices, supplier disengagement, inventory misalignments, and panic-driven disruptions. This paper conceptualizes the phenomenon of misinformation as a form of "informational contamination" within supply chain networks. Drawing on sensemaking theory and contingency theory, the paper develops a framework that traces how misinformation originates, propagates, and ultimately influences global supply chain decision-making. The proposed framework introduces constructs such as the misinformation source, transmission channels, organizational interpretation mechanisms, and the resulting strategic or operational responses. This study contributes to the literature on supply chain risk management by extending current frameworks to include informational asymmetry and digital signal reliability, while also offering guidance for mitigating misinformation risks through verification protocols, digital media monitoring, and cross-functional communication resilience

Mapping the Intersection of Artificial Intelligence and Audit Quality: A Bibliometric Analysis of Research Trends

The integration of artificial intelligence into audit practice has attracted considerable academic interest, particularly with regard to its impact on improving audit quality. This study aims to examine the emerging trends in academic research at the intersection of artificial intelligence and audit quality through a bibliometric lens. A comprehensive dataset was extracted from the Scopus database based on documents published between 2008 and 2025, with a total of 122 documents included in the final analysis. The results show a notable increase in publications, reflecting the growing academic interest in the application of AI in auditing. The keyword analysis revealed that audit quality and artificial intelligence are the most frequently used and cited terms, highlighting them as fundamental topics. To summarise, this study provides a comprehensive bibliometric overview of the current state and future development of research on artificial intelligence and audit quality. It provides valuable insights for academics, practitioners and policy makers who want to understand the development of the field, identify influential contributions and uncover potential gaps for future research. As artificial intelligence continues to reshape the auditing profession, continued interdisciplinary collaboration is essential to ensure that technological advances do not jeopardise audit quality and professional integrity. &nbsp