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The study aimed at analyzing operations managers’ perception of the use of electric vehicles (EVs) in business processes and its impact on overall business process cost (BPC) and sustainable development (SD).

The present study adopts the triangulation approach which is a combination of quantitative and qualitative methods. The data was collected using structured and scientifically tested questionnaires from the industrial managers working in the industries in the Mysore region of Karnataka. Descriptive statistics, factor analysis and structural equation models were employed to analyze and interpret the data.

The findings revealed that the usage of EVs in Business Processes significantly impacts the BPC (b = 0.851, t = 8.037, p < 0.01) and it is also the usage of EVs in business processes can significantly impact SD (b = 0.889, t = 7.923, p < 0.01). Thus, the adoption of EVs in the business process offers many benefits to business organizations such as minimized operational costs, an eco-friendly business model, more tax incentives, less BPCs, a low-emission footprint and a contribution towards SD at large.

Many business organizations operating in the present time show interest in employing EVs in their business processes. Hence, before introducing EVs in industries on a large scale, it becomes imperative to obtain the perception of industrial managers who have already experienced its impact. This study may help industrial organizations to understand the impact of EV on various aspects of the business and to design a business model which would help in achieving SD goals.

The use of EVs in the daily life of human beings and business activities is gaining importance because of the various positive impacts. Therefore, it is necessary to understand industrial managers’ opinions regarding the use of EV in business activities.

The study is aimed at analyzing the perceptions of students and teachers regarding the effectiveness of massive open online courses (MOOCs) on learning efficiency of students and also evaluating MOOCs as an ideal tool for designing a blended model for education.

The analysis was carried out by using the data gathered from the students as well as teachers of University of Mysore, Karnataka, India. Two separate sets of questionnaires were developed for both the categories of respondents. Also, the respondents were required to have prior experience in MOOCs. Further, the collected data was analyzed using statistical package for social sciences (SPSS).

The study showed that MOOCs have a more positive influence on learning efficiency, as opined by both teachers and students. Negative views such as cheating during the assessment, lack of individual attention to students and low teacher-student ratio were also observed.

Many educational institutions view that the MOOCs do not influence learning efficiency and also do not support in achieving their vision. However, this study provides evidence that MOOCs are positively influencing the learning efficiency and also can be employed in a blended model of education so as to promote collaborative learning.

Technology is playing a pivotal role in all fields of life and the education sector is not an exception. It can be rightly said that the technology-based education models such as MOOCs are the need of the hour. This study may help higher education institutions to adopt MOOCs as part of their blended model of education, and, if already adopted, the outcome of the present study will help them to improve the effectiveness of the MOOCs they are offering.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

The study aims to determine the trend of Integrated Reporting (IR) practices and investigates its impact on operational performance (return on assets (ROA)) and firm value (Tobin's Q) of National Stock Exchange (NSE) listed companies in India.

Manual content analysis is used to construct Integrated Reporting Disclosure Quality Index (IRDQI) to assess disclosure practices of 93 integrated annual reports for three years from 2017–2018 to 2019–2020. Further, panel data models are utilized for investigating the relationship between IRDQI and financial performance. The dependent variable consists of ROA and Tobin's Q in regression models, while the independent variable includes IRDQI.

The empirical analysis results show that IRDQI is positively and significantly associated with operational performance (ROA) while insignificantly related to firm value (Tobin's Q). The study also reveals the upward trend of IR elements and guiding principles from 2017–2018 to 2019–2020.

The primary limitation of this study is the scarcity of data as a handful of companies are preparing IR in India. This paper considers two profitability measures, i.e. ROA and Tobin's Q. Future research should consider both long-term and short-term profitability measures to represent the progress of IR in India.

The escalation of IR disclosures represents that Indian companies are utilizing the opportunities offered by IR to meet stakeholders' expectations. Further, the study investigates the financial performance of Indian companies, which is essential for the growth and survival of the companies. The study's findings would enhance the capacity of firms to raise capital from capital markets by enticing investors.

This study contributes to the limited literature of IR disclosure and financial performance in India by employing content analysis and regression analysis. The organizations could utilize the unique IR index constructed in the Indian context to scrutinize their IR practices.

This paper aims to establish the extent to which South African state-owned entities (SOEs), where integrated reporting is a quasi-mandatory reporting requirement, have incorporated the principles of the international integrated reporting framework. These identified South African SOE reporting practices are compared with the ‘integrated reporting’ related disclosures of SOEs in selected countries, where integrated reporting remains voluntary.

This paper deploys a qualitative research approach, to thematically analyse the content of publicly available annual or integrated reports of South Africa SOEs, as the primary country of analysis, with those of their counterparts in five purposively selected countries. The relative scores for the SOEs of each country is calculated using a disclosure index derived from the international integrated reporting framework principles.

The paper found that despite being a quasi-mandatory reporting requirement, not all South African SOEs complied with all the international integrated reporting framework principles. Accepting the assertion that integrated reporting enhances organisational transparency and accountability, the accountability disclosure practices of South African SOEs appear more comprehensive than their counterparts in other countries.

Extant research into integrated reporting has primarily focussed on the profit-seeking private sector, with limited research into its applicability in the public sector. This paper attempts to address this paucity by examining aspects of integrated reporting by South African SOEs, which are then compared to accountability reporting practices in other countries.

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

The present paper examines the barriers hindering the implementation of circular economy practices in Indian automotive industries and identifies the most critical barriers to be eradicated during the circular economy implementation.

Using a questionnaire survey-based analytic hierarchy process (AHP) approach, 21 barriers to circular economy implementation are identified through a literature review and ranked using the opinions of relevant industrial experts.

Barriers, minimal or no proper economic incentives, difficulty in ensuring product quality and costing of CE products are identified as top barriers to be eliminated first to boost the chances of successful implementation of circular economy practices in Indian automotive industries.

The study not only offers a roadmap on the order of elimination of barriers towards a circular economy but also provides insights from industrial experts on how these barriers can be eradicated and the ill effects of each barrier from an automotive industry perspective.

The authors develop a theoretical framework for barrier analysis for circular economy implementation in the Indian automotive sector using the classic AHP approach to identify the most critical barriers against successful implementation. Further, this study offers managerial implications on how these barriers can be eradicated in real.

The current research study aims to examine the application feasibility and impact of artificial intelligence (AI) among higher educational institutions (HEIs) in talent acquisitions (TA).

A systematic sampling method was adopted to collect the responses from the 385 staff working across the various levels of management in HEIs in metropolitan cities in India. JAMOVI & SmartPLS 4 were applied to validate the hypothesis by performing the simple percentage analysis and structural equation modelling. The demographic and construct variables considered were adoption, actual usage, perceived usefulness, perceived ease of use and talent management.

The key indicators of perceived usefulness are productivity, perceived ease of use, adaptability, candidate experience with the adoption of AI, frequency in decision-making in its actual usage and career path of development in the HEIs. These are the most influential items impacting the application of AI in TA.

AI has the potential to revolutionize TA in HEIs in the form of enhanced efficiency, improved candidate experience, more objective hiring decisions, talent analytics and risk automation. However, they facilitate resume screening, candidate sourcing, applicant tracking, interviewing and predictive analytics for attrition.

This paper aims to present the simulation, fabrication and testing of a novel ultra-wide band (UWB) band-pass filters (BPFs) with better transmission and rejection characteristics on a low-loss Taconic substrate and analyze using the coupled theory of resonators for UWB range covering L, S, C and X bands for radars, global positioning system (GPS) and satellite communication applications.

The filter is designed with a bent coupled transmission line on the top copper layer. Defected ground structures (DGSs) like complementary split ring resonators (CSRRs), V-shaped resonators, rectangular slots and quad circle slots (positioned inwards and outwards) are etched in the ground layer of the filter. The circular orientation of V-shaped resonators adds compactness when linearly placed. By arranging the quad circle slots outwards and inwards at the corner and core of the ground plane, respectively, two filters (Filters I and II) are designed, fabricated and measured. These two filters feature a quasi-elliptic response with transmission zeros (TZs) on either side of the bandpass response, making it highly selective and reflection poles (RPs), resulting in a low-loss filter response. The transmission line model and coupled line theory are implemented to analyze the proposed filters.

Two filters by placing the quad circle slots outwards (Filter I) and inwards (Filter II) were designed, fabricated and tested. The fabricated model (Filter I) provides transmission with a maximum insertion loss of 2.65 dB from 1.5 GHz to 9.2 GHz. Four TZs and five RPs are observed in the frequency response. The lower and upper stopband band width (BW) of the measured Filter I are 1.2 GHz and 5.5 GHz of upper stopband BW with rejection level greater than 10 dB, respectively. Filter II (inward quad circle slots) operates from 1.4 GHz to 9.05 GHz with 1.65 dB maximum insertion loss inside the passband with four TZs and four RPs, which, in turn, enhances the filter characteristics in terms of selectivity, flatness and stopband. Moreover, 1 GHz BW of lower and upper stopbands are observed. Thus, the fabricated filters (Filters I and II) are therefore evaluated, and the outcomes show good agreement with the electromagnetic simulation response.

The limitation of this work is the back radiation caused by DGS, which can be eradicated by placing the filter in the cavity and retaining its performance.

The proposed UWB BPFs with novel resonators find their role in the UWB range covering L, S, C and X bands for radars, GPS and satellite communication applications.

To the best of the authors’ knowledge, for the first time, the authors develop a compact UWB BPFs (Filters I and II) with BW greater than 7.5 GHz by combining reformed coupled lines and DGS resonators (CSRRs, V-shaped resonators [modified hairpin resonators], rectangular slots and quad circle slots [inwards and outwards]) for radars, GPS and satellite communication applications.

The purpose of this paper is to explore the perceptions of self-initiated professional expatriates about their subjective/intangible and objective/tangible successes in both home and host countries.

This is an empirical study using a survey methodology that included a sample of 211 (Male = 120 and Female = 91) employed professionals from India. Structural equation modeling, ANOVA and t-tests were used to analyze the data.

This study is unique in examining a sample from a homogeneous population from one country with one segment deciding to be SIEs while the other segment decided to return to their home country. The application of personal initiative (PI) theory and the theory of intrinsic motivation to SIEs is also relatively new. The focus on female professional SIEs from an emerging market to an advanced economy adds value to this study. The results have implications for employers and policy makers as well as US universities.

This study is unique in examining a sample from a homogenous population from one country with one segment deciding to be SIEs while the other segment deciding to return to their home country. The application of personal initiative (PI) theory to SIEs is also relatively new. The focus on female professional SIEs from an emerging market to an advanced economy adds value to this study. The results have implications for employers and policy makers as well as to US universities.