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How digital technologies and AI contribute to achieving the health-related SDGs

Enhancing global health stands as a pivotal objective within the United Nations' Sustainable Development Goals (SDGs). In the wake of the ongoing digital transformation across various spheres of life, the incorporation of new digital technologies and the utilization of artificial intelligence hold the potential to contribute significantly to the attainment of these objectives. Leveraging the scalability inherent in digital business models, coupled with the widespread adoption of smartphones, facilitates the broad dissemination of digital healthcare services, even within emerging and developing nations. This inquiry adopts a quantitative research methodology to examine the implications of this phenomenon. In 2023, a cohort of 103 experts within German-speaking countries participated in an online survey, offering their insights into the impact of digitalization on health-related sustainability goals. The survey encompassed an assessment of the influence of digital technologies and AI on 13 sub-goals within the health domain, as well as on six additional SDGs. The comprehensive evaluation revealed that all 19 sub-goals exhibit a discernible medium to high impact. The analysis underscores that domains such as education and early warning systems are particularly amenable to digital interventions. Conversely, endeavors targeting the reduction of tobacco consumption or drug abuse may benefit from complementary measures. Conclusively, this study not only presents a developmental perspective on modeling but also formulates ten actionable recommendations, elucidating potential avenues for advancing the integration of digital technologies and artificial intelligence to enhance health-related sustainability goals.

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Fraud detection skills of Thai Gen Z accountants: The roles of digital competency, data science literacy and diagnostic skills

The issue of accounting fraud presents a significant challenge within the business sector, prompting an increase in scholarly investigations across various contexts. Despite this growing interest, research specifically addressing the Thai context has remained scarce. Thus, this quantitative study aimed to bridge this gap by assessing the proficiency of Thai Gen Z accountants in detecting accounting fraud, with a particular emphasis on their digital, data science, and diagnostic skills. The study collected data from 150 participants using a structured survey questionnaire distributed to licensed accountants affiliated with the Thailand accounting program. It adopted a theoretical framework inspired by social learning theory and information processing theory to examine both direct and mediated relationships among the key variables under investigation. The results were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine these relationships. The results showed that digital competency have significant direct effects on the fraud detection skills, with diagnostic skills playing a key role in the process. The study revealed that digital competency not only furnishes accountants with necessary technological expertise but also bolsters their analytical skills, which are vital for identifying fraudulent activities. Likewise, data science literacy—encompassing skills in predictive analytics, big data management, and data insight communication—significantly enhances accountants' capacity to identify and understand fraudulent patterns. The emergent role of diagnostic skills as a key intermediary emphasizes the importance of comprehensive training programs that foster both technical prowess and critical analytical thinking.

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User-driven technology in NGOs—A computationally intensive theory approach

Non-governmental organizations (NGOs) typically have restrained information and communication technology (ICT) budgets and resources. At the same time, they face high pressure to reduce administrative costs. A possible solution to the resulting conundrum could be user-driven technology. This term describes a selection of technologies, including intelligent process automation, low-code platforms, and business intelligence tools that push innovation and user-centricity by letting operational employees directly deploy comparably cheap solutions without the need for central ICT support. Practitioner literature indicates, however, that user-driven technologies are lagging in the social sector despite evidence from some individual success stories published by researchers. Thus, a systematic assessment of user-driven technologies within NGOs and of potential challenges in their introduction is necessary. To close this research gap, we employ the method of computationally intensive theory construction, combining data mining with qualitative interviews. Results indicate that user-driven technologies are indeed lagging and that forming a problem-mindset and creating adequate governance structures are the main challenges to their introduction within NGOs.

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An empirical evidence on the impact of social customer relationship management on the small and medium enterprises performance

Social media has swiftly established itself as a primary source of products’ information for customers. Nowadays, Small and Medium-size Enterprises (SMEs) can use social media to develop Customer Relationship Management platforms (social CRM). Firms, particularly SMEs in developing countries need to understand the factors affecting their performance by implementing social CRM. However, there is a dearth of awareness on the impact of social CRM on the performance of SMEs. This study proposes an integrated model that aims to investigate the effects of social CRM on SMEs’ performance. The model is constructed by incorporating three dominant theoretical frameworks: the Fit-Viability Model (FVM), Network Externalities, and the Resource-Based View (RBV). A cross-sectional survey was used to gather data from 149 SMEs managerial staff. Findings revealed that almost 50% of the variability in the performance of SMEs is explained by the fitness and viability of social CRM. In addition, network externalities of social media significantly impact the social CRM fitness in the context of SMEs with path coefficient 0.617. Furthermore, the internal financial resources factor makes sCRM viable for SMEs as the results show significant relationship between the internal financial resources and the sCRM viability with 0.536 path coefficient. Manager innovativeness, IT knowledge, top management support, and government assistance, on the other hand, do not contribute significantly to the viability of social CRM for SMEs. The model aids SMEs in making well-informed decisions regarding the adoption of social CRM by evaluating both the suitability of social media for CRM tasks and the enterprise preparedness to implement social CRM, leading to enhanced performance.

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Open Access
Green Service Consumption: Unlocking Customer Expectations on Technological Transformations Enhancing Purchase Experience in Retail Store

The research delves into the intricacies of green service consumption within the retail sector, concentrating specifically on delineating customer expectations and elucidating the transformative technological interface. The study elucidates the intricate dynamics of customer expectations and technological transformations to enhance the purchase experience in retail stores, focusing on the evolving paradigm in the retail landscape from a product-centric to a service-oriented economy and unveiling the pivotal role of societal influences, technology and customer expectations. The central theme revolves around understanding green service consumption within the retail sector, emphasizing the interplay between societal values, technological innovations and the dynamism of customer expectations. The research design employed is qualitative, leveraging a multidisciplinary approach and gleaning insights from sociotechnical perspectives, environmental sustainability, AI and consumer behavior. The sampling design involved experts in the field who participated in interviews and were purposefully selected based on their expertise in green service consumption and retail practices. The analysis utilized the fuzzy DEMANTEL method, involving a rudimentary exploration of dimensions. The research leverages extensive and in-depth deliberations involving theoretical explorations, connections among influencing factors and methodological insights from fuzzy logic and DEMATEL to dissect the complexities of green service consumption. The study elucidates the pivotal transition in the retail landscape, unveiling the changing nature of customer expectations, the surging significance of green service consumption and the influence of societal values and technological advancements. The discourse signifies the paramount role of societal values, particularly the increasing awareness of sustainability, ethical sourcing and eco-friendly strategies, in shaping retail strategies. The research presents a multifaceted view of green service consumption, thereby contributing to an enriched theoretical landscape of green service-focused retail experiences.

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