Top Management Support Research Articles

Network Building Capabilities for a Sustainable and Circular Economy

This research introduces a novel integrated model that affiliates the innovative capacity of circular start-ups, as seen through their network-building capabilities, with the influential attribute of top management support as outlined in the T-O-E theory. The investigation employs a quantitative research methodology based on a random sampling technique for the entire research population. The structural equation model, utilizing SMARTPLS, is used on a dataset comprising 231 manufacturing-based circular start-ups and their franchises in India. The findings reveal significant direct and indirect relationships between network-building capabilities and the innovation function of circular start-ups. The study highlights the pivotal role of top management support, following the T-O-E framework, as a complete mediator between network-building capabilities and organizational innovativeness. This inquiry establishes that effective networking and other factors confer a competitive edge upon firms. Furthermore, it contributes to the literature on the circular economy within emerging markets, offering insights applicable across various sectors like IT, hospitality, aviation, pharmaceuticals, and more. The study's implications extend to future researchers and policymakers, advocating for adopting a multi-level perspective to foster and ensure the innovativeness of circular start-ups in diverse industries.

Green Marketing: A Journey Towards Sustainability

Green marketing has evolved to address specific environmental problems and balance profitability with environmental responsibility by promoting environmentally safe goods and services. The increasing awareness of environmental issues among consumers has allowed firms to use green marketing to gain a competitive advantage. Green marketing involves a broad range of activities, including modification of product, changes in process, packaging and promotion all aimed at minimizing detrimental impacts on the natural environment. We can trace the evolution of green marketing from ecological green marketing, which focuses on addressing specific environmental problems, to environmental green marketing, which aims at designing innovative products to reduce pollution and waste, and finally to sustainable green marketing, which challenges companies to balance profitability with environmental responsibility. Environmentally conscious consumers are demanding eco-friendly products and services and expect organizations to be socially responsible. However, actual environmentally friendly purchasing behavior does not always result from positive attitudes toward environmental issues. Consumers are not willing to sacrifice other product attributes for the sake of environmental responsibility alone. Hence, firms must focus on satisfying customers’ needs and wants for quality, performance, and convenience at an affordable price that is not detrimental to the environment. There are various reasons why firms adopt green marketing strategies, including opportunities for market growth, social responsibility, governmental and competitive pressures, and cost or profit issues. However, firms have struggled to gain a competitive advantage solely from expressing environmental concerns. To achieve superior performance, firms must be market-oriented, manage their resources correctly, and allocate dedicated resources to green strategy development and implementation. Resources such as environmental program timing, environmental strategy focus, and top management support contribute to the success of green marketing strategies. Effective green marketing strategies involve the development of green policies and the innovation and deployment of green products throughout the supply chain. Innovation in green products will continue to be driven by the need to reduce human impact on the planet. The three main aspects of the impact of green policies on firm performance are market performance, financial performance, and service quality. Resource advantage theory suggests that firms that leverage resources in a market-oriented way will outperform their competitors. Green Marketing has its challenges and complexities also. Overall, green marketing is a journey towards sustainability that needs support from all stakeholders. Governments cannot achieve a green economy alone, and the private sector must be encouraged to adopt green business practices. Consumers’ increasing preference for green products and services can drive companies to reduce their environmental impact, provide positive social impact, and generate profits.

The Mediating Role of Job Satisfaction in Relationship Between Top Management Support on Employee Performance

The Mediating Role of Job Satisfaction in Relationship Between Top Management Support on Employee Performance

Smart Logistics Management in the Age of Digital Transformation: A Systematic Literature Review

Recently, the Industry 4.0 paradigm has commenced to swiftly grow in the supply chain management and logistics fields. Despite this development in the logistics and supply chain management domain, the investigations of smart logistics (also known as logistics 4.0) are still in maturity. Especially, some areas such as the drivers and inhibitors of smart logistics are still an adequately unexplored area. On the other hand, smart logistics provides highly practical solutions to overcome the increasing difficulties in logistics operations by enabling worldwide cooperation. For this reason, studies in the field of smart logistics are of critical importance. This study addresses this gap by investigating the driving factors to facilitate and barriers to the adoption of smart logistics in the context of the extant literature. A systematic literature review was conducted to provide a comprehensive result to capture the dynamics and benefits of smart logistics and identify barriers deserving of further academic interest. To summarize the novel investigations in this domain, forty (40) papers were chosen and properly analyzed. As a result of the analysis, it was revealed that there are 6 main barriers preventing the adoption and implementation of smart logistics. These are risk-related barriers, data and technology-related barriers, organizational-related barriers, human resource-related barriers, economic-related barriers, and regulation-related barriers. On the other hand, as a result of the literature review, critical factors (such as investing in smart logistics, developing technological infrastructure, generating organizational culture or mission toward smart logistics, and providing top management support) that will both overcome these obstacles and facilitate the adoption of smart logistics have been determined. The accumulation of knowledge and provided insights in this research will provide advantages for both practitioners and academics interested in this emerging novel technology segment.

EXPLORING LINE MANAGERS’ PERSPECTIVE ON THE EFFECTS OF ORGANISATIONAL FACTORS ON THE IMPLEMENTATION OF HRIS: A SURVEY IN THE MMDAS IN THE UPPER WEST REGION OF GHANA

This study explored the line managers’ perspective on the organizational factors affecting the implementation of the Human Resource Information System (HRIS) in the Metropolitan, Municipal and District Assemblies (MMDA’S) in the Upper West Region (UWR) of Ghana. In order to accomplish the purpose of the study, five organizational factors were explored from literature namely: Top Management Support, Financial Resources, Training, Relative Advantage and Change Management. Data was collected through a questionnaire. 187-line managers were purposively selected from the eleven MMDA’s in the UWR of Ghana. Data was analyzed using Statistical Package for Social Software (SPSS). The study concluded that, Top Management Support, Financial Resources, Training, had a moderate level of acceptance as factors that affect the implementation of the HRIS whereas Relative Advantage and Change Management had a low level of acceptance. The study also concluded that Top Management Support, Relative Advantage had correlation with Effectiveness whereas Financial Resources, Training, Change Management had no correlation with the Effectiveness. The study recommended that top management must support and provide enough financial resources in the implementation of the HRIS.
 Keywords: Human Resource Information System, Organisational Factors, Implementation.

Requirements Applying of Six Sigma Methodology to Reduce Productive Wastage at Yemeni Pharmaceutical Manufacturing Companies: A Field Study

The Study aimed to identify the impact of Requirements Applying of Six Sigma Methodology with its dimensions (Top Management commitment and support, Continuous Improvement, Human Resources, technology and information systems) on Reducing Productive Wastage, the level of Requirements applying it and the Reducing Productive Wastage at Yemeni Pharmaceutical Manufacturing Companies. To achieve the study objectives, the descriptive analytical method was used and the study population consisted of the workers in Yemeni Pharmaceutical Manufacturing Companies with a total number of (476) employees. The study questionnaire was distributed on stratified random sample with a total number of (195) employees. By analyzing the data using descriptive analysis methods and multiple regression analysis using the SPSS program, the findings revealed positive impact of Requirements Applying of Six Sigma methodology on the reduction of productive waste in Yemeni Pharmaceutical Manufacturing Companies, and also that there is a positive impact of the three Applying of Six Sigma Methodology dimensions: Continuous Improvement, information and technology systems and Human Resources on Reducing Productive Wastage, while there was no impact of the top Management commitment and support on Reducing Productive Wastage in Yemeni Pharmaceutical Manufacturing Companies, due to the variation in the workers awareness level of Requirements Applying of Six Sigma Methodology. The findings also showed that the level of Requirements applying of the six-sigma methodology at Yemeni Pharmaceutical Manufacturing Companies was high, and the level of Reducing Productive Wastage was high as well in Yemeni Pharmaceutical Manufacturing Companies.

The Influence of Governmental Support on Cyber-Security Adoption and Performance

The accelerated cyberattacks presents a severe challenge to the companies, as they seem unprepared to confront the threat of cyberattacks, they will suffer enormous losses and have their performance suffer as a result. To better serve its population and communities, Kuwait will have improved and updated its national infrastructure by 2035. This study examines how the governmental top management support, cyber security readiness, and technology readiness affect employee's organizational security adoption intentions in Kuwait governmental organizations and realization of its benefits. The quantitative method was employed in this work. The study found that top management support influencing organizational security performance mediating by cyber security readiness and technology, which affects the tangible and intangible benefits. This study can help policy makers in governmental organizations to improve cyber security adoption. The findings of this study may be utilized for enhancing the sustainability of cyber security in governmental organizations in Kuwait.

Incorporation of Corporate Startup: A Definition, Challenge, and Future Research Agenda

Objective: A corporate startup is a business development initiative led by a company's employees, using the company's resources and with the support of top managers. It aims to address business problems that arise within the company. This study seeks to define a corporate startup, highlight its challenges, and identify areas for future research. Design/Methods/Approach: The method employed is a literature review based on the Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA) paradigm, with systematic searches from a database of high-quality scientific journals indexed by Scopus (Q1 and Q2). Selected publications relevant to the theme will be reviewed, and data will be summarized. Findings: This study finds three challenges that occur for corporate startups, namely collaboration development with internal and external corporate startups, finding competent mentors for corporate startups, and resource management competency. Further research can be continued by discussing three things, namely identifying companies that practice corporate entrepreneurship and capturing qualitative and quantitative organizational designs to enable corporate entrepreneurship, more research on developing countries, and the creation of standard standards regarding the evaluation of startup corporate models in various companies across industries and countries. Originality/Value: This research is the first study to describe the definition of corporate startups obtained from various high-quality journals (Scopus Q1 and Q2), which discusses various applications of corporate startups worldwide, the majority in the form of case study studies. With various views on the applications in the industry through Case Studies, this research also explained a review of the challenges and agenda of research in the future Corporate Startup, originating from various practices over the past 20 years on four different continents. Practical/Policy implication: Companies can implement corporate startups by utilizing a model derived from this paper. This involves embracing specific definitions, addressing challenges proactively, and outlining future research directions based on the findings of this study. Academics can also apply future research agendas to subsequent research to develop research related to Corporate Startup.

Barriers to Knowledge Sharing: A Case Study of Construction Companies in Surabaya

Knowledge-sharing (KS) barriers prevent organizations from capitalizing on their skills and knowledge assets. This research aimed to investigate the main barriers to knowledge-sharing and identify the commonly used practice of the knowledgesharing process in the construction company in Surabaya. Data was collected by sending questionnaires to the top management of large contractors (Qualification B) in Surabaya. Fifty-four questionnaires were collected and considered eligible for analysis. The Relative Importance Index (RII) method was used in this research. The results showed that internet/social media, e-mail, and face-to-face interaction are commonly used for knowledge-sharing. The results also showed that the top barrier to knowledge sharing was the lack of top management support and participation. Meanwhile, the top personal barrier was difficulties in generalizing knowledge from one project to another project. This study helped to understand the main barriers to the knowledge-sharing process in construction companies and provided some practical guidance for companies to deal with these barriers. Moreover, this study helped top management to provide strategies to alleviate the barriers to knowledgesharing within their organization in order to achieve the success of construction projects.
 Keywords: knowledge-sharing barriers, construction industry, knowledge-sharing practices

Data driven predictive maintenance for large-scale asset-heavy process industries in Singapore

PurposeThis paper aims at identifying the key factors influencing the adoption intention of data analytics for predictive maintenance (PdM) from the lens of the Technology–Organization–Environment (TOE) framework in the Singapore Process Industries context. The research model aids practitioners and researchers in developing a holistic maintenance strategy for large-scale asset-heavy process industries.Design/methodology/approachThe TOE framework has been used in this study to consider a wide set of TOE factors and develop a research model with the support of literature. A survey is undertaken and the structural equation modelling (SEM) technique is adopted to test the hypotheses of the proposed model.FindingsThis research highlights the significant roles of digital infrastructure readiness, security and privacy, top management support, organizational competence, partnership with external consultants and government support in influencing adoption intention of data analytics for PdM. Perceived challenges related to organizational restructuring and process automation are not found significant in influencing the adoption intention.Practical implicationsThis paper reports valuable insights on adoption intention of data analytics for PdM with relevant implications for the various stakeholders such as the leaders and senior managers of process manufacturing industry companies, government agencies, technology consultants and service providers.Originality/valueThis research uniquely validates the model for the adoption of data analytics for PdM in the process industries using the TOE framework. It reveals the significant technology, organizational and environmental factors influencing the adoption intention and highlights the relevant insights and implications for stakeholders.

Social Media Managers’ Performance: The Impact of the Work Environment

The continuous growth of social media is causing significant modifications in the business strategies developed by organizations. Using a structural equation modeling approach, this research analyzes how the work environment affects the social media managers thriving at work and task performance. The proposed model is tested using a sample of 190 social media managers and 190 supervisors from 190 companies in the tourism sector. The results highlight the importance of proper design and implementation of social media marketing planning and top management support to enhance both thriving at work and the performance of social media managers. This research contributes to the literature on social media by examining how and when the work environment influences the attitudes and performance of social media managers, whose role is crucial in organizational performance. Simultaneously, it expands the literature on thriving, as knowledge about the impact of contextual factors on thriving is still limited. The results also demonstrate that managers can compensate for the lack of certain contextual or personal resources with other resources, providing insights into when the work environment is more beneficial in shaping positive attitudes and behaviors in employees.

Analysing the interplay of isomorphic pressures, perceived benefits and top management support on social responsibility performance of Belt and Road megaprojects

PurposeThis study aims to investigate the factors influencing the social responsibility performance of Belt and Road Initiative (BRI) megaprojects. Specifically, it examines the role of isomorphic pressures and the joint influence of perceived benefits and top management support on megaproject social responsibility performance (MSRP).Design/methodology/approachDrawing from institutional theory, social exchange theory, and top management literature, this study established a conceptual model featuring eleven hypotheses. Subsequently, a questionnaire survey was administered to collect data from 238 actively engaged participants in BRI megaprojects. Structural Equation Modelling was utilised to analyse the data.FindingsThe empirical findings indicate that mimetic and coercive pressures positively influence MSRP. Perceived benefits and top management support significantly enhance MSRP. Moreover, perceived benefits and top management support partially mediate the effects of coercive and mimetic pressures. However, when it comes to normative pressures, their impact on MSRP is solely channelled through the support of top management.Originality/valueThis study is one of the early endeavours to explore the factors influencing the social responsibility performance of BRI megaprojects. It sheds light on the interplay between external pressures and internal factors in shaping social responsibility efforts in these projects. These findings are of particular significance for BRI actors and stakeholders, offering guidance for enhancing social responsibility strategies within the context of BRI megaprojects.

Analysis of The Influence of Information System Applications, Digital Trainings and Technology Adoption on Financial Information System Performance

This study intends to investigate how top management support, user training programs, user technical skills, and technology advancements affect the performance of accounting information systems. This study is causal. The study's target demographic consists of retail enterprises implementing computerized systems. Data was gathered using the survey approach, which entailed sending out questionnaires. The sampling method employed is convenience sampling. Multiple linear regressions are employed in hypothesis testing. The study's findings support that technology advancements significantly impact how well the accounting information system functions. These findings align with earlier studies demonstrating how technological sophistication affects information systems' effectiveness, as determined by system utilization and user satisfaction. However, personal technical ability does not significantly influence its performance, in contrast to other research findings that show the opposite. User training programs and top management support have also been shown to dramatically influence AIS performance, following previous research indicating that training programs and management support can improve performance. Other variables not examined in this study explain most of the variation in AIS performance, suggesting the existence of different factors that also play an essential role in determining its performance.

Analysis of The Influence of Enterprise Resources Planning Adoption and Information Technology Applications on Quality of Accounting Report

This study aims to ascertain how user skills, information technology utilization, and enterprise resource planning (ERP) adoption affect accounting report quality. Causal study methodology is employed in this work. The method for gathering data was a questionnaire. The study's respondents are employees who have used accounting information systems. Convenience sampling, or non-probability sampling, was used to choose the sample for this study. Multiple linear regressions are employed in this study. According to the research findings, the use of enterprise resource planning, information technology, and user knowledge together had a favorable and significant effect on the quality of accounting information. The quality of accounting information can be enhanced by ERP adoption when backed by top management commitment and support, ease of system integration, system capacity to meet needs, vendor training, and solutions that satisfy needs. The quality of accounting information is positively impacted by IT, which is supported by a solid infrastructure, including functionally matched computers, computer networks, internet access, effective accounting procedures, software-assisted data processing, information system output, and infrastructure upkeep. Furthermore, the quality of accounting information can be enhanced by solid user knowledge, reinforced by education, training, and user experience. When managing accounting information systems, businesses must consider these criteria to guarantee that the data generated is reliable, accurate, timely, comprehensive, and verifiable. Thus, companies can make better decisions based on accurate and relevant information.

BIM-based approach to manage Basra Oil Company projects

PurposeThe oil and gas industry form the main resource of economy in Iraq and constructing any project in such sectors requires a huge amount of expenses due to the unique requirements that oil and gas facilities required in such projects. Therefore, adopting an appropriate technological approach such as building information modeling (BIM) which is unfortunately not adopted yet in Iraq is essential to successfully deliver these projects. Thus, this paper aimed to introduce BIM to Iraq through Basra Oil Company (BOC) which is one of the biggest public oil and gas companies in Iraq.Design/methodology/approachThe related literature of journals articles, conference proceedings and published reports have been reviewed. As a result, firstly: a hypothesis has been derived that is “If Basra Oil Company (BOC) adopts and applies BIM approach instead of the 2D approach currently used to manage its projects, the company can overcome several constraints in managing its projects that associated with such 2D traditional approach”; secondly: homogenous, consistence and reliable web-based questionnaire has been designed as its Cronbach’s alpha equal to 0.897 and 0.711 for BIM benefits and barriers, respectively. This questionnaire distributed to the BOC related professionals to test such hypothesis by investigating their readiness and accepting of BIM approach and to rank BIM barriers based on five-point Likert scale.FindingsBased on the analysis using IBM SPSS Statistics 26 of 115 responses, almost 50% of the respondents had experience 11–15 years, while 22.6% had experience more than 15 years in oil and gas industry construction projects. Those participants were from diverse engineering majors that are: 4.3% Architectural Engineers, 31.3% Civil Engineers, 20% Mechanical Engineers, 22.6% Electrical Engineers and 21.7% from other engineering majors. The respondents’ departments demography was 16.5% of design department, 12.2% of construction department, 20.9% of Project Management Department, 12.2% of Maintenance department, 4.3% of HSE Department, 13% of Production Department and 20.9% of “Other Department.” The study resulted in 1: accepting BIM approach to be an alternative of current 2D-traditional approach used by the company to manage and construct its projects, since mean of collected data is (4.4332), Kruskal–Wallis H test significance values were 0.398 and 0.372; and ANOVA test significance values were 0.433 and 0.599 among Engineering Majors groups and Company’s Department groups, respectively. 2: Disclosed and sequenced BIM barriers in the company based on their criticality. 3: verifying reliably how BIM attributes are important to oil and gas construction projects in Iraq, 4: the company top management and company policies are the most critical potential factors to hinder or adopt and implement BIM in the company, 5: while cost is not seen a critical barrier to implement BIM in the oil and gas sector.Research limitations/implicationsThe limitation of this study is the excluding of decision makers of BOC, thus more profound future studies need to be conducted where top management and decision makers are involved, particularly the present study demonstrated that support of company top management is the most critical factor which can help the company to adopt (BIM).Originality/valueThe study concludes that BIM approach is valuable for managing projects in oil and gas sector in Iraq and identify the originality in output by using the research method. This noble study provides a leverage for enhanced research to adopt and implement building information modeling (BIM) in Iraq as the study originally demonstrates benefits and identifies the critical barriers in BIM implementation to push the boundaries toward adopt Digitalization and reduce CO2 emission in Iraqi oil and gas sector. The study can be used as evidence and platform to encourage professionals and practitioners to present more sophisticated tools of BIM in the oil and gas industry, especially for facility and operation management. These findings achieved via oil and gas experts, and it is first time to achieve such findings from a case study in Iraqi oil and gas sector.

An assessment of critical success factors in information security implementation in organizations in Ghana

Purpose This paper aims to identify the critical success factors in improving information security in Ghanaian firms. Design/methodology/approach Through an exploratory study of both public and private Ghanaian organizations. The study relied on a research model based on the technology–organization–environment (TOE) framework and a survey instrument to collect data from 525 employees. The data was analyzed using partial least squares-structural equation modeling (PLS-SEM). Findings The findings confirm the role of the technological, organizational and environmental contexts as significant determinants in the implementation of information security in Ghanaian organizations. Results from PLS-SEM analysis demonstrated a positive correlation between the technology component of information security initiative, organization’s internal efforts toward its acceptance and a successful implementation of information security in Ghanaian firms. Top management support and fund allocation among others will result in positive information security initiatives and positive attitudes toward securing the organization’s information assets. Research limitations/implications The authors discussed the implications of the authors’ findings for research, practice and policy. Social implications The results of this study will be useful for both governmental and non-governmental organizations in terms of best practices for increasing information security. Results from this study will aid organizations in developing countries to better understand their information security needs and identify the necessary procedures to address them. Originality/value This study contributes to filling the knowledge gap in organizational information security research and the TOE framework. Despite the TOE framework being one of the most influential theories in contemporary research of information system domains in an organizational context, there is not enough research linking the domains of information security and the TOE model.

Factors Affecting Health Information System Quality: Can Top Management Support Be A Moderator?

Research aims: This study aims to examine the factors that influence the quality of health information system (HIS) in hospitals in Bandung City and top management support as a moderating variable. Design/Methodology/Approach: This research method is a survey. Eighty-three users of HIS in hospitals participated as respondents. Hypotheses were tested using the PLS-SEM method. Research findings: The study results exhibited that software quality did not affect the health information system quality, even if it was moderated by top management support. While user competence significantly impacted health information system quality, top management support would strengthen the influence between user competence and health information system quality. Theoretical contribution/Originality: This study presents a conceptual framework for HIS quality, with a specific emphasis on the role of top management support. Practitioner/Policy implication: This study recommends that HIS should have interoperability. Additionally, there is a need for government policy support at both central and regional levels to ensure that the hospitals’ top management demonstrates a real commitment and contribution.

Factors affecting Big Data adoption in a government organisation in the Western Cape

Background: Government organisations have realised the potential to derive value from Big Data (BD) and need to adopt BD. Currently, South African governmental organisations have not fully committed to adopting BD because they are unsure if they are adequately equipped, and additional empirical research is required to understand the salient factors that influence BD adoption.Objectives: This research investigates the factors influencing the adoption of BD at a government organisation in the Western Cape, South Africa.Method: This study adopted a qualitative research approach, using semi-structured interviews and snowball sampling to collect data from 11 participants at a government organisation in the Western Cape. Participants provided informed consent and it uses a thematic analysis approach to analyse the data.Results: The technology-organisation-environment (TOE) framework was used to study the factors influencing BD adoption at government organisations. Seventeen factors were identified, the majority in the organisational context of TOE framework. The salient factors were identified as top management support, finance, and budget, skills and talent and organisational strategy.Conclusion: The study found 17 factors that influence the adoption of BD at this government organisation and provides recommendations on how to address those factors to ensure that BD is adopted successfully.Contribution: This study presents empirical evidence of the factors that influence BD adoption in government organisations. By considering these factors, government organisations can integrate and synergise IT and business to ensure that the core business of government, which is service delivery to the citizens, is achieved competently by harnessing the potential of BD.

Linking sustainable leadership with sustainable project performance: mediating role of knowledge integration and moderating role of top management knowledge values

PurposeThe purpose of this study is to investigate the relationship between sustainable leadership and sustainable project performance. Specifically, the study aims to examine the mediating role of knowledge integration, examining how knowledge integration within an organization influences project outcomes. In addition, the study seeks to explore the moderating role of top management knowledge values, examining how the values and beliefs of top management influence the relationship between sustainable leadership and project performance.Design/methodology/approachA three-wave survey of 392 employees working in construction sector projects in Pakistan used both hierarchical regression analysis and Hayes’ PROCESS macro method to evaluate the hypotheses.FindingsThe study results show that sustainable leadership positively relates to sustainable project performance and knowledge integration mediating this relationship. In addition, the top management knowledge value moderates the indirect effect of sustainable leadership on sustainable project performance via knowledge integration.Research limitations/implicationsAlthough the model was tested using three-wave data, it is important to note that the data were obtained from a single source. Therefore, it is possible that common method bias may have influenced the results, and this cannot be disregarded.Practical implicationsOrganizations seek to prioritize sustainability and integrate sustainability considerations into their project management processes. Organizations can achieve improved sustainable project performance by investing in sustainable leadership development, fostering a culture of knowledge sharing and learning, prioritizing top management support for sustainable performance and integrating sustainable considerations into project management processes.Originality/valueThe study’s grounding on organizational learning theory adds an original and valuable perspective to the relationship between sustainable leadership and sustainable project performance. This investigation is original, as it combines sustainable leadership, knowledge integration and the moderating role of top management knowledge value to understand their impact on sustainable project performance. This unique approach contributes to the literature by providing new insights into these relationships and mechanisms in the construction industry.

FACTORS INFLUENCING THE ADOPTION OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING AMONG MICRO, SMALL MEDIUM ENTERPRISES (MSMES)

This study investigated the factors that influence the adoption of artificial intelligence (AI) in accounting among Malaysian Micro, Small Medium Enterprises (MSMEs). It focused on three factors based on the Technology, Organization, and Environment (TOE) framework, and the Diffusion of Innovation (DOI) theory. The factors examined include compatibility, complexity, security and privacy, top management support, business strategy support, organizational resources, business market structure, competitive pressure, and government regulations. A quantitative approach was employed to collect data which were then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) software. The study’s findings indicate that compatibility, top management support, business strategy support, organizational resources, business market structure, competitive pressure, and government regulations significantly impact AI adoption in MSMEs. However, the study did not find significant influences of complexity as well as security and privacy on AI adoption of Malaysian MSMEs. In conclusion, this study’s findings offer valuable insights on how organizations can effectively navigate these factors to achieve successful AI adoption in their accounting practices.