Digital Innovation as a Catalyst for Enhancing Organizational Agility in Rapidly Changing Business Environments

Introduction: In today’s fast-changing corporate market, Organizational Agility (OA) is critical to success. Digital innovation is essential for enabling businesses to respond promptly to changing market conditions and technological advancements. By incorporating digital technologies, businesses improves their flexibility, responsiveness, and competitiveness.Objective: This research seeks to investigate how digital innovation helps OA in quickly changing corporate environments. The research examines the impact of emerging technologies such as artificial intelligence (AI), cloud computing, and the Internet of Things (IoT) on organizational flexibility and responsiveness.Method: This research involves a detailed examination of existing studies that focus on howdigital technology is integrated into organizational frameworks. This research identified significant strategies, themes, and insights into how digital innovations drive organizational agility, such as the roles of leadership, culture, and technical adoption.Result: The findings show that digital innovation improves organizational agility by automating procedures, allowing for real-time decision-making, and increasing data-driven insights. AI and IoT enable faster response times, more consumer engagement, and more efficient operations.Conclusion: Digital innovation is a crucial enabler of organizational agility, providing the tools necessary to adapt to rapidly changing environments. Fully leveraging the benefits of digital transformation requires organizations must align digital strategies with leadership approaches and foster a culture of continuous learning and adaptability

Incidence of Article 771-5 of the Tax Statute on the Agricultural Sector in Florencia (Colombia)

Introduction: This study sought to answer the research question: What is the incidence of Article 771-5 of the Tax Statute in the agricultural sector in Florencia? Method: The methodological route of the research has a descriptive scope, a non-experimental design and quantitative approach, in which a survey was conducted to two hundred businessmen of the agricultural sector and the information was processed in Excel. Results: The data show a low recognition and use of art. 771-5 in the agricultural economy this is due to the great rootedness that this population has on the use of cash, however, there are some advances in the use of financial means. Conclusions: Both the results and the theoretical foundations agree that the use of financial means in the agricultural sector requires an inter-institutional accompaniment that encompasses education, technologies and the financial system so that it can benefit from the fiscal aspects of electronic payments

Forensic Marketing and Organizational Effectiveness: Does it Matter for the Nigerian Banking Industry?

Purpose: This insightful research developed into a forensic marketing and organisational effectiveness nexus. Specifically, forensic marketing was disaggregated into data-based marketing and marketing intelligence, while organisational effectiveness was measured by.Method: Eighty-four (84) bank executives of listed commercial banks were sampled using a well-structured questionnaire, while the Pearson Product Moment correlation (PPM) coefficient was used to analyse the data sourced.Result: Data-based marketing is positively and significantly related to organisational effectiveness (r=0.507, p<0.05). Also, marketing intelligence improves organisational effectiveness significantly (r=0.788, p<0.05).Conclusion: Forensic marketing (data-based marketing and marketing intelligence) are strategic tools for achieving organisational effectiveness.Recommendations: Bank executives are advised to place more attention on forensic marketing as it helps to reduce financial irregularities. Also, there is a need for Nigerian banks to invest more funds in data infrastructure and continuous training of bank utility staff in data analytics and, at the same time, integrate market intelligence into their strategic decision-making process.Originality/Contribution: The research is unique in positioning forensic marketing as both a fraud-mitigating and performance-inducing strategy. Also, the research offers an in-depth understanding of how data-driven marketing and marketing intelligence can serve not only as a tool for improving organisational performance but also as an efficient tool for reducing financial misconduct and organisational inefficiency. Lastly, the research originality centres on expanding the strategic scope of marketing beyond traditional promotional functions to cover a wider performance and risk management model

Artificial Intelligence and Strategic Governance: Enabling Real-Time Decisions in Complex Business Ecosystems

Introduction: In today’s fast-paced and determined business environments, management operations, making strategic decisions, and responding to market trends have become increasingly more difficult. To overcome these difficulties, Artificial Intelligence (AI) has emerged as a strong implement that facilitates real-time decision-making across several business functions. By applying data-driven insights, strategic governance, and AI can improve decision-making in complicated ecosystem.Objective: Study explores how AI can enhance strategic governance to help direct decision-making in complex business environment. It focuses on how AI can be used to assess dynamic data streams, forecast possible results, and offer useful insights to boost competitiveness and effective integrity.Methods: Study looks at a number of AI approaches, such as deep learning (DL) and machine learning (ML), which are useful in business management settings like supply chain optimization, forecasting consumer behavior, and analyzing market trends. Several cases from different industries are analyzed to show how AI is basically utilized to facilitate quick decision-making.Result: The outcomes of AI-enabled systems extensively enhance the speed and accuracy of decision-making, allow businesses to direct resources more efficiently, react proactively to unique opportunities, and react to disruption. Artificial intelligence (AI) models provide predictive insights into supply chains, customer behaviour prediction, market trends, ensuring that decisions are based on up-to-date and well organized data.Conclusion: Businesses can respond to problems more efficiently, optimize processes, match decisions completed in real time with more general strategic objectives when AI is included with strategic governance

Assessing the Impact of Live-streaming Duration and Frequency on Customer Stickiness in E-Commerce Platforms

Introduction: This study investigates the impact of live-streaming duration and frequency on customer stickiness in Malaysian e-commerce platforms, emphasizing the mediating role of perceived value. With live streaming becoming a popular marketing tool, understanding its influence on customer engagement and loyalty is crucial for e-commerce businesses aiming to strengthen customer retention. Methods: A quantitative research approach was employed, utilizing a structured online survey distributed to Malaysian consumers who engaged in live-streaming shopping events on platforms like Shopee and Lazada. A total of 500 valid responses were collected for structural equation modeling (SEM) analysis. Results: The findings reveal that live-streaming frequency has a stronger influence on perceived value and customer stickiness than its duration. Frequent live-streaming sessions enhance customer engagement, foster emotional connections, and increase perceived value, which in turn boosts loyalty and repeat purchases. Duration had a less significant impact on customer stickiness. Perceived value mediated the relationship between live-streaming frequency and customer stickiness. Conclusions: This research highlights the importance of frequent, interactive live-streaming sessions for increasing customer loyalty in e-commerce. Perceived value plays a central role in converting frequent interactions into long-term engagement. E-commerce platforms should focus on increasing live-streaming frequency and enhancing content interactivity to improve customer retention and foster sustained business growth. These insights offer practical guidance for e-commerce operators seeking to optimize their live-streaming strategies

The Impact of Green Governance and the Moderating Role of Institutional Ownership on Financial Reporting Quality in VN-Allshare Listed Companies

This study aims to examine the impact of green governance on financial reporting quality, and more importantly, we investigate the moderating role of institutional ownership in this relationship among companies listed in the VN-Allshare index. By analyzing panel data of 346 non-financial companies from 2017 to 2024 through Fixed Effects Model regression, Driscoll-Kraay robust standard errors, and the System GMM method. The results show that green governance has no significant direct impact on financial reporting quality. Meanwhile, the study finds that institutional ownership plays a positive moderating role, enhancing the positive impact of green governance on financial reporting quality. However, this effect is only pronounced for substantive green governance mechanisms (linking executive compensation to environmental performance, having environmental experts on the board) rather than for symbolic mechanisms (establishing a committee). These findings imply that for green governance to be truly effective, merely adopting superficial structures is insufficient; it requires proactive monitoring from institutional shareholders to transform commitments into substantive transparency. The novelty of this research lies in it being one of the pioneering analyses in Vietnam on the conditional relationship of green governance, providing empirical evidence of the "catalyst" role of institutional investors and, for the first time, clearly distinguishing the impact between "symbolic" and "substantive" governance mechanisms

Modeling the Determinants of Success for Accountants: Evidence from a Public University in the Philippines

The Central Luzon State University Accountancy program has long been considered as one of the most in-demand courses and despite the meager number of its licensure examination takers, there were a lot of passers with one placing at number 10 in the National List of Top Ten Passers. The various aspects surrounding the students\u27 examination-taking circumstances served as a matter of interest among the researchers in order to improve academic and institutional performance. A Likert questionnaire was designed and pre-rested to collect data which was used in qualitative and quantitative correlational analysis. The factors that have an impact on the success of licensure examination takers were the reviewer in the formal review school, family income, faculty from the institution, and the year of graduation. Correlation analysis inferred that the examination ratings are associated with the review school variables like subjects offered, scope of review, and review materials, and the requirements and activities provided by faculty members. Among the school factors, it was determined that assignments with relevance and requirements that receive feedback were important for a good examination rating. A Model of Success Determinants was formulated from the results to be used as guide for future college review programs

Financial Risk Prediction for Agricultural Enterprises Using Intelligent Modeling and Dynamic State Analysis

Agricultural enterprises have financial uncertainties due to market volatility, climate disruptions, and changes in policies; therefore, farming operations must use timely and accurate forecasts, as they are particularly vulnerable to external economic shocks and environmental variability. Standard forecasting methods usually cannot capture nonlinear dependencies and dynamic shifts in risk profiles; therefore, there is a need to consider intelligent, adaptive systems. Research proposes a novel financial risk prediction model using the Sooty Tern Optimization Algorithm Attention-Based Long Short-Term Memory (STOA-Att-LSTM). Financial risk data were collected, which included agricultural enterprise financial records, national weather databases, and commodity market indices. To ensure data integrity and modelling efficiency, two essential pre-processing techniques were employed. Handling missing values was performed using linear interpolation to reconstruct incomplete sequences, particularly in time-series financial and climatic data, to standardize variables, facilitating efficient model training and convergence. The STOA algorithm was used to optimize the hyper-parameters of the Att-LSTM model, enhancing its generalization and predictive accuracy. The attention mechanism enabled the model to dynamically focus on critical time-dependent features influencing financial risk. Dynamic state analysis further strengthened the framework by capturing temporal shifts in enterprise conditions. Model evaluation using Python-based implementation of error metrics and classification accuracy (0.9899) showed better results compared to traditional and baseline deep learning (DL) models. The proposed framework offers a robust, adaptive tool for proactive financial risk assessment in agricultural enterprises, supporting sustainable decision-making in uncertain environments

The Effect of Candidate Branding and Election Socio-Economics On Voter Loyalty In Regional Elections In Palangka Raya City With Candidate Image as an Intervening Variable

Introduction: This study aims to analyse and explain the influence of candidate branding and voters’ socio-economic conditions on voter loyalty in the regional head elections (Pemilukada) in Palangka Raya City, with candidate image serving as an intervening variable. Methods: Using a quantitative approach, this research employed a survey method involving 400 respondents proportionally selected from various sub-districts in Palangka Raya. Data were gathered through structured questionnaires and analysed using Structural Equation Modeling (SEM) to assess both direct and indirect relationships among variables. Results: The results show that candidate branding has a positive and significant effect on candidate image, and that candidate image significantly mediates the influence of branding on voter loyalty. Additionally, voters’ socio-economic conditions also impact candidate image, with their influence on voter loyalty becoming stronger when mediated by candidate image. Conclusions: These findings suggest that efforts to foster voter loyalty should prioritize building an authentic, credible, and community-relevant candidate image, taking into account the local socio-economic context. Theoretically, this study supports approaches in political communication and voter perception theory. Practically, it offers strategic guidance for candidate success teams in designing effective branding and campaign communication strategies based on socio-economic voter segmentation

Professional Training in the Digital Age: The Role of Management in Shaping Technological Awareness

Introduction: A number of initiatives are currently being actively developed to create the necessary conditions for the development of the digital economy. The purpose of this article is to determine the effectiveness of management in improving human capital competence through the development of sustainable digital skills.Methods: The study used a combination of theoretical and empirical methods, including analysis, synthesis, generalization, and theoretical modeling.Results: The study considers the role of management in the context of digital transformation of the economy, and highlights the development of personnel in the direction of digital inclusion. It is established that the manager of the digital era should integrate tools for process automation, form a personnel reserve and effectively regulate processes in human resource management. The main advantages of implementing digital solutions are determined, including an increase in the level of staff competence and the development of inclusiveness. The essential foundations of modern digital economic development are highlighted. It is established that the active use of the digital environment allows to form individual trajectories of strategic development of companies and ensure sustainable competitiveness in market conditions. The main challenges of the studied process are identified, including insufficient digital competence of managers, uneven resource provision and lack of institutional support. The importance of digital literacy and competencies for economic growth and competitiveness of companies is substantiated. It is proved that employees with digital skills are positioned not only as effective performers, but also as catalysts for the innovative development of companies.Conclusions: The study summarizes that the strategic role of the manager in the development of human capital is becoming crucial, as it determines the success of employees in attracting digital resources to achieve the company\u27s key business goals.