This study examines the evolution of scholarly research on the role of the ombudsman in governance across various sectors between 2000 and 2025. A bibliometric methodology was applied, covering peer-reviewed literature indexed in the Scopus database. The analysis incorporated keyword mapping, cluster detection, and temporal trends to uncover the dominant research themes and conceptual developments (Zupic & Čater, 2014). A total of 322 documents and 81 keywords were examined after data cleaning and refinement. The co-occurrence network revealed several thematic areas, including corporate governance, financial services, public administration, and human rights protection. Over time, there has been a noticeable shift toward more inclusive and public-centred governance concepts, with recent studies increasingly focusing on legitimacy, participation, and social justice (Creutzfeldt, 2018). Notably, it was determined that an increased number of studies on the role of the ombudsman in corporate and financial governance is necessary. This bibliometric analysis contributes to the research field by showing how academic interest in ombudsman mechanisms aligns with developing governance challenges.

Psychological capital (PsyCap) plays an important role in increasing the learning capacity, professional skills, problem-solving, and innovation in the work of employees (Luthans et al., 2013). In developing countries, for example, Vietnam, research on PsyCap has not been mentioned much or fully. It extends beyond social capital and human capital to create profitability. The objective of this paper is to study the impact of PsyCap on the work engagement of sales staff in real estate enterprises in Vietnam. PsyCap includes the factors: 1) confidence, 2) optimism, 3) hope, and 4) resiliency. The research method we used is quantitative, with a sample size of 453 real estate sales staff in Vietnam. The research model is based on the theory of PsyCap and work engagement. The results of the study showed that resiliency had the strongest impact on dedication and passion at work, while confidence and optimism also had a positive effect, but to a lesser extent. However, factors such as hope did not have a significant impact. The study provides practical suggestions for real estate firms in developing training programs to enhance employees’ PsyCap to increase engagement and work performance.

This study investigates whether institutional quality and digital governance can effectively promote economic growth in the Middle East and North Africa (MENA) region, where structural inefficiencies and governance weaknesses have long constrained development. While institutions are widely recognized as long-term growth drivers (Acemoglu & Robinson, 2012), the role of e-government remains underexplored, particularly in emerging economies. To address this gap, we employ the system generalized method of moments (GMM) on a dynamic panel dataset of 11 MENA countries from 2002 to 2021. Our findings reveal that government effectiveness has a significant and positive influence on economic growth. In contrast, control of corruption and political stability show negative associations, potentially due to transitional reform costs. Other governance dimensions, such as regulatory quality, rule of law, and voice and accountability, are not statistically significant. Notably, the e-government development index (EGDI) displays the strongest and most robust positive effect on growth, emphasizing the strategic importance of digital transformation (Mohammed & Yacine, 2025). The study concludes that while institutional reforms are necessary, they must be complemented by coherent digital strategies. These results offer valuable policy insights for enhancing state capacity, improving governance, and accelerating inclusive development in MENA economies.

This study evaluates the effectiveness and best practices of financial management information systems (FMIS) in municipalities within an emerging economy. Despite growing adoption of FMIS to improve financial transparency, reporting, and decision-making, implementation challenges persist, particularly at the municipal level (Sebakamotse & van Niekerk, 2020). The research investigates how FMIS contribute to improved financial management, identifies policy and operational gaps, and explores compliance with national financial frameworks. A qualitative approach grounded in interpretivism was adopted, using an exploratory-descriptive case study design. Twelve senior officials from finance and information and communication technology (ICT) departments across three municipalities were purposively selected and interviewed. Thematic analysis revealed a fragmented FMIS landscape dominated by SAGE Evolution and SAP ERP, with limited module utilisation and inconsistent policy implementation. While municipalities reported some compliance with the Municipal Finance Management Act (MFMA), significant gaps were found in alignment with the Municipal Standard Chart of Accounts (mSCOA). Audit findings related to underutilised modules and unauthorised, irregular, and wasteful expenditures point to systemic inefficiencies and poor internal controls. These insights provide a foundation for improved FMIS implementation and policy formulation across municipalities in emerging economies.

This study seeks to investigate the effect of corporate governance (CG) mechanisms on the financial reporting quality (FRQ) of quoted manufacturing firms at the Uganda Securities Exchange (USE). The study uses a questionnaire survey and interviews with wide groups of stakeholders from the quoted manufacturing firms to collect data from a sample of 150 respondents. We find that ownership structure (OS) has a significantly positive effect on FRQ. In addition, a positive, insignificant effect was established between board characteristics (BC) and FRQ. Furthermore, our findings show that audit committee (AC) characteristics have a significantly positive effect on FRQ. Based on our findings, we conclude that OS and AC characteristics enhance the FRQ of the quoted manufacturing firms. It can also be concluded that the BC examined in this study positively and insignificantly affects FRQ. The study contributes to knowledge on the effect of CG mechanisms on FRQ in a relatively unexplored context of quoted firms in a developing country. The findings also have implications for regulators, standard-setters, and investors who are interested in promoting effective CG mechanisms and the value relevance of financial reporting.

This paper aims to investigate the impact of the Global Economic Policy Uncertainty (GGEPU) index on the cash holding level of Vietnamese listed companies. The research adopts the model built by Demir and Ersan (2017) and conducts detailed analyses on different dimensional effects of GGEPU on corporate cash holding level in selected firms using the panel-data regression technique. The results show that the research firms display minor resistance toward changes in the GGEPU. Specifically, firm-specific financial characteristics have a significant impact on a firm’s cash holding decision. In addition, leverage is found to have a positive effect on the cash holding ratio. However, the study does not reflect the effects of tangible assets and capital expenditure on cash holdings of firms in the research sample. The major reason underlying these differences might rest on the financing options of the firms. This paper, therefore, highlighted the importance of companies’ policies to adjust cash levels to gain the highest performance regardless of changes in the GGEPU index. The research provides some implications and instructive recommendations for both firms and policymakers to better manage the cash holding level in firms in jurisdictions with an imperfect business environment, like Vietnam.

This paper examines the impact of financial inclusion and financial technology (FinTech) on women’s empowerment using panel data from 85 countries over four years, employing a comprehensive model that accounts for diverse income levels. The explanatory variables include FinTech and financial inclusion indicators, while the control variables encompass growth, inflation, education, and population growth. Key findings suggest that financial inclusion, through savings or mobile money accounts, has a significant impact on women’s empowerment in high-income economies. In upper-middle-class economies, education, inflation, and owning a bank account serve as crucial factors in women’s empowerment. Conversely, in lower-middle-income economies, education has a positive influence on empowerment, while financial inclusion through savings or mobile money exhibits a negative impact. The study highlights the significance of enhancing women’s financial literacy to improve access to financial services backed by contemporary FinTech and promote active economic participation. It emphasizes the need for crucial context-specific tactics to achieve successful gender equality and inclusive economic development. Its originality lies in its comprehensive analysis across income levels, uncovering complex relationships between FinTech, financial inclusion, and women’s empowerment.

In the rapidly evolving Industrial Revolution 4.0, digital skills are a core factor enabling enterprises to maintain and grow in the global market. They improve production and business efficiency, enhance labor productivity, and strengthen competitiveness. However, the lack of digital skills among employees in Vietnam’s enterprises reduces competitiveness, hampers productivity, and hinders sustainable economic development. This study aims to identify and analyze key challenges faced by employees in small and medium-sized enterprises (SMEs) during the national digital transformation toward a digital economy and society. Using a mixed-methods approach, combining surveys and in-depth interviews with 306 SMEs in major cities, the study reveals four main barriers to developing employees’ digital skills: 1) financial constraints; 2) difficulty in allocating time for training; 3) limited access to training resources; and 4) insufficient government support. Based on these findings, recommendations are proposed to help SMEs overcome these barriers, build a digitally skilled workforce, and enhance competitiveness in the digital era.

Village disparities remain a persistent challenge in achieving equitable and sustainable development. This study addresses the problem of fragmented governance in village development by analyzing the convergence of the Development Village Index (Index Desa Membangun, IDM) with the Sustainable Development Goals (SDGs). The purpose is to evaluate how IDM’s five-tier classification, ranging from very underdeveloped to independent villages, supports SDG achievement. A qualitative descriptive method was used to analyze IDM data issued by the Ministry of Village, Development of Disadvantaged Regions, and Transmigration from 2016 to 2022. The findings reveal three key roles of IDM governance: providing structured data for decision-making and intervention planning, enhancing the effectiveness of village development programs, and partially supporting SDGs, with limited alignment observed in SDG 5 (gender equality), SDG 13 (climate action), and SDG 14 (life below water). The study concludes that IDM governance contributes significantly to SDG progress but requires further integration for comprehensive impact. This paper is relevant for policymakers and practitioners seeking data-driven strategies to accelerate sustainable rural development and improve policy coherence at the local level.

This paper explores governance tools designed to enhance stakeholder interaction within innovation policy frameworks, particularly in the context of Ukraine’s dynamic and crisis-affected economy. The study addresses the lack of structured and adaptive information and analytical support (IAS) necessary for effective collaboration among education, science, and business actors. Using a process-spatial modeling approach based on the function modeling IDEF0 methodology and ERwin Model Navigator, the research develops a comprehensive governance model that integrates institutional levels, resource flows, and temporal dynamics. The proposed IAS framework supports data-driven decision-making, transparency, and coordination across stakeholder groups, offering actionable mechanisms for shaping responsive and inclusive innovation policies. The model covers international, national, and regional levels and identifies key IAS resources (financial, intellectual, technological, etc.) and time intervals (pre-2019 sustainable development, COVID-19 crisis 2020–2021, and wartime economy from 2022). The analytical tools employed include strategic, operational, qualitative, and causal methods. The findings offer a systematized framework for improving collaboration among stakeholders and forming policy-relevant strategies in innovation ecosystems. The research builds on the conceptual foundations of Schumpeter (1911) and the stakeholder-focused innovation system approach of Lundvall (1992), contributing to ongoing efforts to strengthen Ukraine’s integration into global innovation processes.