The rapid advancement of Artificial Intelligence (AI) technologies has reshaped various industries, and the field of accounting is no exception. Small and Medium Enterprises (SMEs), vital contributors to the global economy, often grapple with resource constraints and operational challenges. In this context, the integration of AI-based Accounting Information Systems (AIAIS) holds the promise of enhancing efficiency, accuracy, and decision-making capabilities within SMEs. This research explores the effectiveness of implementing AI-based Accounting Information Systems in SMEs, focusing on their impact on operational processes, cost-efficiency, decision support, user experience, and overall performance. Through a comprehensive analysis, this study aims to evaluate how AI-driven solutions optimize financial data processing, mitigate errors, reduce processing time, and support strategic decision-making. The research's conclusions not only add to the body of knowledge in academia but also have applications for small and medium-sized businesses, accountants, and legislators. The results of this study indicate that AI-based Accounting Information Systems significantly enhance the efficiency of financial data processing, reduce errors, and provide valuable decision-making insights. Despite initial implementation costs, the long-term benefits in terms of time and cost efficiency makeAI adoption financially viable for SMEs.

The article examines the features of the transformation of the banking marketing system through the active use of digital technologies (DT) and, first of all, artificial intelligence technology (AIT). To this end, an analysis of the essence and specific features of the functioning of the banking marketing system was carried out, which was implemented through the specification of the features of the economic activity of a banking institution as an economic entity, the use of a systems approach to the description of such a system. Accordingly, the main elements of the specified system were determined, those systems and entities whose interaction forms the external and internal environment for its functioning were identified. As a result, a model of the banking marketing system was built, the tasks of such a system and the features of its functioning were substantiated. The article pays significant attention to the issues of digitalization of banking institutions, and the directions of their digital transformation in modern conditions were identified. Accordingly, the main attention is devoted to the study of the essence of AIT, the potential for its use in the work of commercial banks. At the same time, the features of the use of this technology for the transformation of the banking marketing system were analyzed, and the advantages and disadvantages of its application for the development of such a system were identified.

The article is devoted to the identification of the application areas of digital tools (DT) to ensure the business competitiveness and selfdevelopment of the territories. The issue of finding ways to establish sustainable forms of self-development of the territories by building the competitive environment for the functioning of the business sector in the digitalisation conditions is increasingly gaining popularity and relevance, which determines further scientific exploration in this scientific area. The issue of substantiating the provided business competitiveness and self-development of the territories requires qualitative deepening, based on the current realities of digital development of progressive economic systems in modern conditions. The methodological approach is proposed to assess the level of business competitiveness in the context of ensuring self-development of the territories in the digitalisation context, which is built using the tools of the taxonomic analysis, which allows for the selection of analytical parameters in the absence of restrictions on their quantity, qualitative nature, dimension or type of the selected descriptive statistical parameter

The rapid expansion of digital communication and social networking platforms has increased opportunities for interaction but has also intensified the risk of cyber victimization, a pervasive form of online abuse linked to serious psychological consequences. This study investigates the relationship between cyber victimization and mental health among Nepalese internet users and examines the mediating role of coping strategies. Using a cross-sectional analytical design, data were collected from 389 participants aged 13–63 years via an online survey. Standardized instruments including the Cyber Victimization Scale, Patient Health Questionnaire-9 (PHQ-9), Generalized Anxiety Disorder-7 (GAD-7), and Coping Strategies Scale were employed. Data analysis was performed in R, applying descriptive statistics, reliability and validity testing, ANOVA, Chi-square tests, and Structural Equation Modeling (SEM). Results indicated satisfactory reliability and validity for all scales (Cronbach's α > 0.70, AVE > 0.5). Cyber victimization was significantly associated with increased use of coping strategies (β = 0.17, p < .01); however, coping did not significantly mediate the relationship between cyber victimization and mental health outcomes. Depression and anxiety were found to be influenced primarily by demographic variables, females and older adults (26 years and above) reported higher psychological distress. Education showed a modest effect on depression, while profession had no significant influence. These findings highlight that while cyber victimization is prevalent across demographic groups, its psychological impact varies by age and gender.Adaptive coping strategies appear widely used but insufficient in mitigating distress. The study underscores the urgent need for culturally tailored digital safety programs and gender-sensitive mental health interventions in Nepal's growing online community

This study investigates the effects of organizational culture, financial restructuring, and risk management on corporate performance, with intellectual capital serving as a mediating variable, within Indonesian construction firms.Aquantitative research design was adopted, and data were analyzed using SmartPLS 3. The study sample comprised 281 respondents selected through purposive sampling from eight established construction companies in Indonesia, each with a minimum of five years of operational experience. The sample size was determined using Slovin's formula. The empirical results reveal that organizational culture (X ) exerts a positive and statistically significant influence on intellectual capital (Z) (p < 0.001). Similarly, risk management (X ) demonstrates a significant effect on intellectual capital (p = 0.039). In contrast, financial restructuring (X ) does not exhibit a significant relationship with  intellectual capital (p = 0.228). With respect to corporate performance (Y), organizational culture shows an insignificant direct effect (p = 0.073), whereas risk management has a significant positive impact (p = 0.049). Furthermore, financial restructuring does not significantly affect corporate performance through intellectual capital (p = 0.230). Intellectual capital, however, is found to have a strong and significant positive effect on corporate performance (p < 0.001). This study contributes to the theoretical literature by incorporating intellectual capital into an integrated framework that explains how organizational culture and risk management influence corporate performance in the construction sector. The findings underscore the pivotal mediating role of intellectual capital in strengthening performance outcomes within construction firms.

In alignment with the Malaysia Madani government's emphasis on sustainability, particularly through effective asset maintenance, this study investigates strategies for sustaining order books and executing efficient facility management by emphasizing the strategic diversification of services. This qualitative single-case study examines a company's strategic transition from a construction-centric operation to a comprehensive facility management approach, highlight t i n g t h e complexities of such strategic integration within the local construction industry. Data were collected through semi-structured interviews involving top management, managers, and operational employees of a leading construction company, providing multi-level organisational perspectives on diversification into facility management services. The study reveals that the transition was largely driven by strategic leadership at the top-management level, supported by managerial coordination and employee readiness and loyalty, aiming to expand services while retaining a strong focus on construction. Challenges in adhering to statutory requirements prompted proactive involvement from top management, together with managers and employees, including compliance training and operational adjustments to ensure the successful launch of facility management services. Despite these challenges, the integration was managed as a value-added extension to the company's core business operations through coordinated actions across organisational levels. However, caution is advised when interpreting these findings, as the study is limited to a single company, limiting the generalisability of the results to the broader industry. Future research should consider including a diverse range of companies to validate these findings and further explore the respective roles of leadership, managerial capability, and workforce readiness in the evolving construction industry. This study underscores the critical role of multi-level strategic decision-making, advocating alignment between top-management vision, managerial execution, and employee capability in service diversification strategies that not only enhance current operations but also ensure long-term sustainability.

The present research looks at how consumers' borrowing habits on Indian digital lending platforms are influenced by their level of financial knowledge. It also delves into how risk aversion and financial selfefficacy impact the connection between borrowing practices and financial knowledge. A structured questionnaire and the snowball sampling technique were used to collect primary data from 357 respondents. The study's findings suggest that borrower conduct is positively impacted by financial literacy. Additionally, the study found that the association between borrowing behaviour and financial knowledge is strongly moderated by risk aversion. The three-way interaction of financial literacy, risk aversion, and financial confidence has a significant impact on the behaviour of consumers of digital lending. Keywords: Financial literacy; Financial self-efficacy; Risk aversion; Borrowing behaviour · JEL Classification: C12, D14, G23 Introduction: Using digital platforms and technology to provide financial services, especially loans, is referred as "digital lending" (Chen et al., 2023). It has fundamentally altered the loan business by making borrowing simpler, faster, more comfortable, and accessible to a larger spectrum of people. Borrowers may borrow and receive cash electronically owing to digital lending platforms, which employ web-based applications, digitised decision-making algorithms, and digital documentation(Hund et al., 2021).

Tenanting decision making has always been a critical success factor for a shopping mall and the tenanting process is strongly influenced by the foot fall of customers. Traditional practices exclude architectural input in the tenanting decision-making process. Locational decisions and area allocation undoubtedly have economic implications but also have spatial ramifications, but the process is handled by the mall management or leasing professionals without considering the architect's perspective. This research investigates the relationship between footfall and spatial configuration in virtual shopping mall layouts using visibility graph analysis and agent-based simulations administering a multi-platform spatial network analysis software, Depthmap X. This analysis establishes the relationship between footfall and spatial configurational variables (metric mean shortest path angle and through vision). Gate count or foot fall has already been identified as a key parameter in influencing the area allocation of and total revenue generation from a store. Now that the gate count is expressed as a function of spatial configurational variable, the revenue generation from and area allocation of a particular store can be expressed as a function of spatial configurational variable. This research establishes the supremacy of spatial configuration in influencing the profitability of a shopping mall. The spatial design is, therefore, not an end, rather a potential tool for strategic decision making. It is not only form and function which are interrelated but also form and profit.

A Study of financial managers' and auditors' behavioral intentions and practices in applying data analytics to auditing and financial management in Vietnam by using the Unified Theory ofAcceptance and Use of Technology (UTAUT2) model and adding other factors such as Information Technology Skills, User Autonomy. Analysis of SEM (Structural Equation Modeling) model results has highlighted the factors Performance Expectations, Expected Effort, Social Influence have a positive impact on behavioral intention to apply DA. However, User Autonomy has a negative impact on behavioral intention to apply DA in Vietnam. Besides, habits have a positive impact on the behavioral of using DA. Meanwhile, behavioral intention has a positive impact on behavioral of using DA in Vietnam. The results of this model help managers have strategies to develop DA applications in auditing, financial management activities and DA providers identify factors affecting behavioral intentions and DA usage behavior to provide suitable products and services to financial managers and auditors in Vietnam.

The current research analyses the subtle association between emotional dissonance and burnout among Information Technology (IT) workers in Pune, India. Emotional dissonance, defined as the contradiction between actually felt and externally exhibited emotions, has arisen as a key professional problem in emotionally demanding positions. The study takes a descriptive and analytical framework, incorporating both quantitative and qualitative methodologies. Data were obtained from 200 IT workers using a systematic questionnaire evaluating emotional dissonance, burnout, and coping methods. Statistical methods, including regression andANOVA, were utilised to assess the stated hypotheses. The data demonstrate a high and statistically significant link between emotional dissonance and burnout (R² = 0.967, F = 11728.510, p < 0.0001), suggesting that roughly 96.7% of the variation in burnout can be explained by levels of emotional dissonance. This shows that IT workers who regularly conceal or fake emotions to adhere to organisational norms are more likely to feel emotional tiredness, depersonalisation, and diminished personal success. Conversely, demographic characteristics such as age, gender, and marital status revealed low effect on burnout (R² < 0.03, p > 0.05), showing that psychological and organisational elements are more essential predictors of employee well-being than personal demographics.

This case study investigates the apparel choices and buying patterns of women in Kolhapur, Maharashtra, highlighting the interplay of traditional and modern influences in their fashion sensibilities. Using a mixed-methods approach, including surveys of 200 women, interviews with 15 local fashion designers and boutique owners, and observational studies in local markets, the research reveals significant insights into women's preferences for traditional attire such as sarees and chudidars, alongside a growing interest in Western and fusion wear. Key findings indicate that cultural norms and local traditions strongly influence apparel choices, especially during festivals. Women demonstrate a preference for shopping in local markets for traditional wear, while younger demographics increasingly favor online platforms for Western styles. Factors such as economic status, brand loyalty to local designers, and the impact of social media influencers are also pivotal in shaping buying patterns. The study identifies emerging trends towards sustainability and customization in fashion. Recommendations for local designers include creating fusion wear and promoting sustainable practices, alongside leveraging social media to engage younger audiences. Introduction Kolhapur, a historically rich city in Maharashtra, India, is celebrated for its vibrant cultural heritage and distinctive fashion sensibilities. The clothing choices of women in Kolhapur illustrate a unique fusion of traditional and contemporary influences, shaped by cultural norms, socio-economic factors, and shifting fashion trends. As society evolves, the fashion scene in Kolhapur is experiencing a transformation where traditional garments coexist with modern styles, creating a dynamic tapestry that reflects the identity of its women.

Purpose The purpose of this study is to analyse the existing research on sustainable human resource management (HRM) and to identify significant contributors, research themes, clusters, techniques, and contextual factors. Design/ Methodology/Approach A systematic literature review using PRISMA was carried out, looking at 218 papers from the Scopus and Web of Science databases that were published between 2014 and 2025. Bibliometric, network, and cluster analysis were performed using a variety of analytical software packages, including R studio, Biblioshiny, Vosviewer, and Python. Findings The results of the study indicate that although scholars have shown interest in the topic, the field's level of understanding is still quite low. India is the most productive country in the world. The "Journal of Cleaner Production" is the leading contributing journal with 12 published papers and 1190 citations altogether. With seven papers, Piwowar-Sulej K is the most prolific author. The Australian Catholic University of Australia is the most significant organization. This study also found four clusters using K-means clustering namely, Sustainability in HRM for environmental responsibility, Mixed influences of sustainable HRM, Technology-driven HRM and sustainability, and Advancing strategic HRM for sustainable organizations. Thematic analysis is used to define future research themes.

Employee branding is new concept taken from the marketing which constitutes the essence of HR marketing. Employee Branding can be defined as “the image projected by employees through their work behavior, attitude and actions”. It is a process of training employees and making them understand their responsibilities and duties with proper motivational factors to reach and build good brand image of the organization in front of the customer. The main aim of this paper is to explore dimensions of employee branding strategies in organized retail sector. For the purpose of this study data has been collected from 300 employees of organized retail sector through a structured questionnaire from Delhi-NCR. Research Design is used for this study is descriptive cum exploratory in nature. Descriptive, Factor Analysis (Exploratory factor analysis and confirmatory factor analysis) were carried out to explore the dimension of employee branding strategies. Six factors were extracted from this study namely: Job Satisfaction, Training and Development, Communication, Performance Appraisal, Work environment and Employee Participation.