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Search Results (385)

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25 pages, 488 KB  
Article
Shifting Power at the Front Door: State–Community Decision-Making Partnerships in Child Protection
by Emily Keddell, Andrew Rudolph, Shayne Walker, Karen Hale, Jude Hughes, Jonette Chapman and William Kaipo
Soc. Sci. 2026, 15(1), 5; https://doi.org/10.3390/socsci15010005 - 22 Dec 2025
Abstract
Inequities for Indigenous people in child protection systems are well established. One avenue for addressing these inequities is at the ‘front door’ of child protection, when reports are first made to statutory child protection services. This article reports on a formative evaluation of [...] Read more.
Inequities for Indigenous people in child protection systems are well established. One avenue for addressing these inequities is at the ‘front door’ of child protection, when reports are first made to statutory child protection services. This article reports on a formative evaluation of a shared decision-making forum in a small city in Aotearoa New Zealand, where a community Māori organisation meets to make initial decisions about reports together with the statutory agency. The aim is to improve information quality by bringing local, relational knowledge to the decision and provide a service response to those cases that are ‘closed’. The findings are that initial enablers were the policy context that emphasized community devolution, consensus on problems and aims, relationships between leaders in both organisations, and high community investment. Early challenges were a reluctance from some workers to engage in the process, lack of agreed processes, and fears of simply replicating the statutory agency in the community. Current enablers following a period of establishment were relationships of trust, the development of practice processes, commitment to review, increased information sharing, community location and leadership, and an alignment with practitioners’ values. Challenges were conflicts about moderate risk situations, lack of other key services, inconsistent attendance, and authority conflicts over legal mandates and information sharing practices, especially relating to high-acuity situations. The implications are that organisational, policy, and resourcing level changes and relationships from front-line workers to leaders are essential for moving institutional logics. Full article
(This article belongs to the Special Issue Social Work on Community Practice and Child Protection)
35 pages, 2589 KB  
Article
From Barriers to Digital Transformation Pathways in Brazil and Germany
by Lia Denize Piovesan, Antônio Márcio Tavares Thomé, Rodrigo Goyannes Gusmão Caiado and Renan Silva Santos
Sustainability 2026, 18(1), 45; https://doi.org/10.3390/su18010045 - 19 Dec 2025
Viewed by 189
Abstract
Digital transformation (DT) has become a strategic imperative for sustaining competitiveness in global supply chains. This study situates DT within the frameworks of Dynamic Capabilities Theory (DCT) and Structural Contingency Theory (SCT) to explain how leadership, culture, and institutional contexts shape adoption pathways [...] Read more.
Digital transformation (DT) has become a strategic imperative for sustaining competitiveness in global supply chains. This study situates DT within the frameworks of Dynamic Capabilities Theory (DCT) and Structural Contingency Theory (SCT) to explain how leadership, culture, and institutional contexts shape adoption pathways in Brazil and Germany. Using a sequential mixed-methods approach, it combines a tertiary literature review with expert elicitation and Interpretive Structural Modelling (ISM), supported by DEMATEL and MICMAC analyses, to uncover hierarchical relationships among barriers and foundational technologies—Big Data Analytics (BDA), the Internet of Things (IoT), and cloud computing. The results reveal distinct causal structures: in Germany, workforce deficits and economic-risk perceptions act as root barriers that constrain managerial and cultural adaptation; in Brazil, executive sponsorship drives workforce capability and analytics development, activating subsequent IoT and cloud adoption. Across both contexts, BDA consistently emerges as the foundational enabler, indicating a layered sequence of capability accumulation. The findings demonstrate that effective digital transformation depends on leadership-enabled alignment between organisational structure and environmental contingencies. This study contributes a comparative framework linking DCT’s dynamic routines with SCT’s structural fit, providing theoretical, methodological, and policy insights for context-sensitive digitalisation strategies. Full article
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21 pages, 627 KB  
Article
Enhancing Organizational Agility in Sustaining Indonesia’s Upstream Oil and Gas Sector: An Integrating Human-Technology-Organization Framework Perspective
by Octaviandy Giri Putra, Amalia Suzianti and Yassierli
Sustainability 2025, 17(24), 11346; https://doi.org/10.3390/su172411346 - 18 Dec 2025
Viewed by 109
Abstract
The upstream oil and gas (O&G) industry faces persistent challenges, including volatile oil prices, declining reserves, and the increasing prominence of renewable energy sources. In response, the Indonesian government has set an ambitious target to increase national O&G production by 70% by 2030. [...] Read more.
The upstream oil and gas (O&G) industry faces persistent challenges, including volatile oil prices, declining reserves, and the increasing prominence of renewable energy sources. In response, the Indonesian government has set an ambitious target to increase national O&G production by 70% by 2030. This goal requires upstream O&G producers to adopt innovative approaches that enhance performance and resilience. This study emphasizes organizational agility as a critical capability for organizations in VUCA environments to remain resilient and competitive. This study examines the influence of relevant agility enablers on Indonesian upstream O&G, ensuring that no critical factors are overlooked in the implementation of agility. The human–technology–organization (HTO) framework was used to conceptualize and examine its role in supporting organizational agility. Data were collected from 103 managerial-level respondents representing 27 producer companies representing more than 75% of Indonesia’s overall O&G production. PLS-SEM was employed to examine whether relationships existed among predictor variables and organizational agility. The results highlight HTO, leadership, and innovation capacity as significant enablers of organizational agility. This study contributes theoretically and practically by integrating the HTO framework into the agility discourse and offering a comprehensive view of agility enablers that foster transformation, resilience, and sustainability of Indonesia’s upstream O&G sector. Full article
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48 pages, 4184 KB  
Article
Building Competitive Advantage in Indonesia’s WealthTech Ecosystem: A Strategic Development Model
by Priscilla Maulina Juliani Siregar, Noer Azam Achsani, Zenal Asikin and Dikky Indrawan
FinTech 2025, 4(4), 76; https://doi.org/10.3390/fintech4040076 - 18 Dec 2025
Viewed by 98
Abstract
This study develops a comprehensive competitiveness model for Indonesia’s WealthTech ecosystem by integrating Interpretive Structural Modeling (ISM) and MICMAC analysis. The research identifies and classifies 23 interrelated variables derived from SEM-PLS and NVivo analysis, of which 17 passed expert validation and were subsequently [...] Read more.
This study develops a comprehensive competitiveness model for Indonesia’s WealthTech ecosystem by integrating Interpretive Structural Modeling (ISM) and MICMAC analysis. The research identifies and classifies 23 interrelated variables derived from SEM-PLS and NVivo analysis, of which 17 passed expert validation and were subsequently retained in the ISM–MICMAC structural model, including innovation capabilities, regulatory support, digital infrastructure, capital readiness, and customer trust, to evaluate their systemic roles in shaping competitive advantage. Through expert interviews, bibliometric analysis, and a structured modeling process, key independent drivers such as innovation capabilities, geopolitical events, and economic shocks were identified as foundational enablers. Linkage variables including digital transformation, strategic alliances, and cost leadership connect these enablers to dependent outcomes such as customer satisfaction and platform personalization. The resulting hierarchical framework and strategic roadmap offer actionable insights for policymakers, fintech stakeholders, and investors to enhance resilience, regulatory alignment, and ecosystem integration. This research not only fills a critical gap in the digital finance literature but also provides a strategic tool for advancing Indonesia’s WealthTech sector within the global financial landscape. Full article
(This article belongs to the Special Issue Fintech Innovations: Transforming the Financial Landscape)
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15 pages, 285 KB  
Article
How Can Students Be Empowered in Relation to SDGs Through Active Learning? Psychological and Contextual Dimensions Associated with Teachers’ Use of Storytelling in Europe
by Marta Branda, Claudia Meroni, Electra Bada, Chantal Muller, Isabelle Picquot, Kasper Sørensen and Veronica Velasco
Educ. Sci. 2025, 15(12), 1697; https://doi.org/10.3390/educsci15121697 - 16 Dec 2025
Viewed by 196
Abstract
Promoting empowerment regarding the SDGs among students requires teaching practices based on a student-centered approach. Storytelling has gained prominence as a tool to increase student engagement, critical thinking, and more equitable school environments. While its benefits for students are well documented, less is [...] Read more.
Promoting empowerment regarding the SDGs among students requires teaching practices based on a student-centered approach. Storytelling has gained prominence as a tool to increase student engagement, critical thinking, and more equitable school environments. While its benefits for students are well documented, less is known about the factors influencing teachers’ willingness to adopt storytelling. The Erasmus+ project PLACES aims to support the implementation of the SDGs in Belgium, Denmark, Greece, and Italy. This study, conducted during the need analysis phase, investigates the psychological and contextual dimensions associated with teachers’ use of storytelling as a practice to promote the SDGs. Self-efficacy, attitudes, time-related, didactic barriers, and the perceived organizational climate for innovation within schools were investigated by 5-point Likert scales. A quantitative analysis was conducted using hierarchical regression and moderation models based on data collected through a questionnaire administered to 138 primary and low-secondary schools’ teachers from Italy, Belgium, and Greece. Results showed that teachers’ self-efficacy is significantly associated with storytelling use, and this relationship is moderated by perceived school climate for innovation. Moreover, the lack of didactic support is relevant. These findings underline the importance of strengthening individual and contextual enablers in teacher training and school leadership to promote the SDGs. Full article
38 pages, 3730 KB  
Article
Mitigating Ethnic Violent Conflicts: A Sociotechnical Framework
by Festus Mukoya
Peace Stud. 2026, 1(1), 4; https://doi.org/10.3390/peacestud1010004 - 15 Dec 2025
Viewed by 202
Abstract
This study presents a sociotechnical framework for mitigating ethnic violent conflicts by integrating information and communication technologies (ICTs) with community-based social capital. Drawing on longitudinal case studies from three conflict-prone regions in Kenya, Mt. Elgon, Muhoroni, and the Turkana–West Pokot borderlands, the research [...] Read more.
This study presents a sociotechnical framework for mitigating ethnic violent conflicts by integrating information and communication technologies (ICTs) with community-based social capital. Drawing on longitudinal case studies from three conflict-prone regions in Kenya, Mt. Elgon, Muhoroni, and the Turkana–West Pokot borderlands, the research examines how ICT-enabled peace networks, particularly the Early Warning and Early Response System (EWERS), mobilize bonding, bridging, and linking social capital to reduce violence. The study employs a multi-phase qualitative design, combining retrospective analysis, key informant interviews, focus group discussions, action participation, and thematic coding of EWERS data collected between 2009 and 2021. This approach enabled the reconstruction of system evolution, stakeholder dynamics, and community responses across diverse socio-political contexts. Findings demonstrate that embedding ICTs within trusted social structures fosters inter-ethnic collaboration, inclusive decision-making, and trust-building. EWERS facilitated confidential reporting, timely alerts, and coordinated interventions, leading to reductions in livestock theft, improved leadership accountability, emergence of inter-ethnic business networks, and enhanced visibility and response to gender-based violence. The system’s effectiveness was amplified by faith-based legitimacy, local governance integration, and adaptive training strategies. The study argues that ICTs can become effective enablers of peace when sensitively contextualized within local norms, relationships, and community trust. Operationalizing social capital through digital infrastructure strengthens community resilience and supports inclusive, sustainale peacebuilding. These insights offer a scalable model for ICT-integrated violence mitigation in low- and middle-income countries. This is among the first studies to operationalize bonding, bridging, and linking social capital within ICT-enabled peace networks in rural African contexts. By embedding digital infrastructure into trusted community relationships, the framework offers an analytical approach that can inform inclusive violence mitigation strategies across low- and middle-income settings. While the framework demonstrates potential for scalability, its outcomes depend on contextual adaptation and cannot be assumed to replicate uniformly across all environments. Full article
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29 pages, 2103 KB  
Article
Relational Mechanisms, Community Leadership and Value-Based Governance in Digital Living Labs: The Catalonia Case
by Marta Martorell Camps and Fàtima Canseco-Lopez
Sustainability 2025, 17(24), 11170; https://doi.org/10.3390/su172411170 - 12 Dec 2025
Viewed by 328
Abstract
Living Labs (LLs) are key for collaborative and value-based innovation, though their relational and governance mechanisms are still being explored. This study focuses on examining how relational dynamics and community leadership influence the design, governance, and replicability of a Digital Living Labs (DLLs) [...] Read more.
Living Labs (LLs) are key for collaborative and value-based innovation, though their relational and governance mechanisms are still being explored. This study focuses on examining how relational dynamics and community leadership influence the design, governance, and replicability of a Digital Living Labs (DLLs) methodology. The research examines the DLLs of Catalonia using a combination of 15 qualitative interviews and 104 survey responses, with a mixed-methods design adopted. This regional initiative is based on Quadruple Helix (4-H) collaboration and value-driven innovation. The findings show that inclusive participation is enabled through core relational infrastructures. These relationships are built on trust-building, collaboration, facilitation, and knowledge exchange. Community leaders complemented facilitators through harmonizing institutional objectives with local priorities, reinforcing distributed governance, and generating public value. Inclusion, equity, transparency, and solidarity were essential to engagement and collective ownership. The study’s results indicate that effective DLLs transferability depends more on reinforcing relational foundations and shared values than on replicating fixed structures. Full article
(This article belongs to the Special Issue Sustainable Impact and Systemic Change via Living Labs)
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17 pages, 262 KB  
Article
From Intensification to Sustainability? Political Leadership and Agricultural Transformation in Ethiopia
by Emelie Rohne Till and Martin Andersson
Land 2025, 14(12), 2406; https://doi.org/10.3390/land14122406 - 11 Dec 2025
Viewed by 216
Abstract
Ethiopia achieved a remarkable episode of agricultural intensification from the mid-1990s to the late 2010s, yet the political mechanisms that enabled this transformation—and the distributional and environmental consequences that followed—remain insufficiently understood. This article examines how political leadership, understood in institutional rather than [...] Read more.
Ethiopia achieved a remarkable episode of agricultural intensification from the mid-1990s to the late 2010s, yet the political mechanisms that enabled this transformation—and the distributional and environmental consequences that followed—remain insufficiently understood. This article examines how political leadership, understood in institutional rather than personalistic terms, shaped both the drivers of large-scale intensification and the inclusiveness and sustainability of its outcomes. Using a five-dimension analytical framework of vision, commitment, timeframe, inclusion, and sustainability, and an analytical narrative approach, the study shows that the political leadership played a decisive role in enabling the agricultural intensification. It did so by articulating an agriculture-first reform vision, demonstrating commitment to sectoral investment, and maintaining a long policy horizon. However, uneven inclusion and limited progress in sustainable land and water management pose risks to long-term outcomes. The Ethiopian case illustrates that capable, long-horizon leadership can mobilize the public apparatus to produce substantial agricultural gains, but that enduring transformation requires deliberate policies for broad-based inclusion and environmental sustainability. Full article
32 pages, 1525 KB  
Review
Energy Efficiency Strategies in Latin American University Buildings: A Critical Review of Simulation Models, Technologies, and Implementation Pathways for Highland Climates
by Luis Contreras-Vásquez, Rubén Nogales-Portero, Jorge Guevara-Robalino, José Cabrera-Escobar and Alberto Ríos-Villacorta
Energies 2025, 18(24), 6391; https://doi.org/10.3390/en18246391 - 6 Dec 2025
Viewed by 213
Abstract
This systematic review analyzed energy efficiency strategies in Latin American university buildings, with emphasis on highland climates. Following PRISMA guidelines, 225 documents were screened from Scopus, Web of Science, and Google Scholar, yielding 36 studies published between 2015 and 2025. Reported interventions achieved [...] Read more.
This systematic review analyzed energy efficiency strategies in Latin American university buildings, with emphasis on highland climates. Following PRISMA guidelines, 225 documents were screened from Scopus, Web of Science, and Google Scholar, yielding 36 studies published between 2015 and 2025. Reported interventions achieved 10–40% energy savings (median 18.5%), annual cost savings of USD 5672–USD 218,426 per building, with substantial variation reflecting differences in building size, intervention scope, and technology selection and carbon mitigation of 79–497 tons CO2e annually. Common measures included LED retrofits, building automation, and solar photovoltaics, while integrated approaches reached up to 60% savings but required longer payback periods. Only six studies validated simulations with field data, and six addressed highland climates, limiting regional applicability. Free modeling tools such as EnergyPlus and OpenStudio increased accessibility but faced adoption barriers due to steep learning curves and scarce documentation in Spanish and Portuguese. Key barriers included inadequate metering (53%), limited funding (61%), and policy gaps (53%), while enablers involved ISO 50001 adoption and strong institutional leadership. Overall, evidence remains fragmented, highlighting the need for integrated frameworks linking validated models, technology, governance, and regional collaboration. Full article
(This article belongs to the Special Issue Smart Optimization and Renewable Integrated Energy System)
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37 pages, 1049 KB  
Article
Reimagining Public Service Delivery: Digitalising Initiatives for Accountability and Efficiency
by Mary S. Mangai and Austin A. Ayodele
Adm. Sci. 2025, 15(12), 477; https://doi.org/10.3390/admsci15120477 - 4 Dec 2025
Viewed by 649
Abstract
This study examines the critical success factors for digital transformation in South Africa’s public services, where systemic inefficiency, corruption, and limited transparency have eroded public trust. Using a PRISMA-guided systematic literature review of 64 studies, this study synthesises evidence on digital governance challenges [...] Read more.
This study examines the critical success factors for digital transformation in South Africa’s public services, where systemic inefficiency, corruption, and limited transparency have eroded public trust. Using a PRISMA-guided systematic literature review of 64 studies, this study synthesises evidence on digital governance challenges and opportunities through the lenses of New Public Management and Digital-Era Governance, complemented by value co-creation and a citizen-centred design. The analysis shows that transformation efforts often falter because of infrastructure deficits, bureaucratic resistance, and policy misalignment. Successful initiatives rest on five mutually reinforcing pillars: (1) coherent policy and regulatory frameworks; (2) equitable and reliable digital infrastructure; (3) committed leadership with sustained institutional capacity-building; (4) meaningful citizen engagement via co-design and co-production; and (5) data-enabled accountability and process efficiency. Persistent barriers include disparities in access and digital skills across municipalities, cybersecurity vulnerabilities, and legacy–system incompatibilities that impede end-to-end integration. This study proposes an implementation framework that aligns technical solutions with governance reforms, such as depoliticised administration, performance-based accountability, and localised service customization to enhance operational efficiency and rebuild trust. It concludes that bridging the digital divide and embedding context-sensitive, participatory, and ethically grounded approaches are essential for sustainable digital transformation in South Africa’s unequal socioeconomic landscape. Full article
(This article belongs to the Special Issue Public Sector Innovation: Strategies and Best Practices)
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21 pages, 898 KB  
Article
Quiet Quitting in Healthcare: The Synergistic Impact of Organizational Culture and Green Lean Six Sigma Practices on Employee Commitment and Satisfaction
by Anastasia Vasileiou, Georgios Tsekouropoulos, Greta Hoxha, Dimitrios Theocharis and Evangelos Grigoriadis
Businesses 2025, 5(4), 57; https://doi.org/10.3390/businesses5040057 - 4 Dec 2025
Viewed by 301
Abstract
Quiet quitting—a subtle form of disengagement where employees withdraw discretionary effort—poses a growing challenge for healthcare organizations. It undermines workforce resilience and compromises care quality. This study explores how organizational culture and Green Lean Six Sigma (GLSS) practices interact to address this issue, [...] Read more.
Quiet quitting—a subtle form of disengagement where employees withdraw discretionary effort—poses a growing challenge for healthcare organizations. It undermines workforce resilience and compromises care quality. This study explores how organizational culture and Green Lean Six Sigma (GLSS) practices interact to address this issue, fostering employee commitment and job satisfaction. We analyzed data from 312 healthcare professionals using SEM to examine five hypothesized relationships concerning the independent and combined influence of culture and GLSS. The findings reveal that a supportive workplace environment is strongly associated with lower levels of quiet quitting and higher levels of commitment, while structured improvement practices independently contribute to reduced disengagement and greater job satisfaction. This study identifies a synergy between culture and GLSS: a supportive culture enables improvement practices, and successful initiatives reinforce cultural trust. This virtuous cycle promotes motivation, alleviates burnout, and enhances long-term organizational resilience. The results emphasize the importance of leadership investment in both cultural development and participatory improvement practices. Aligning process optimization with ethical and human-centered principles can strengthen engagement and ensure sustainable, high-quality healthcare delivery. Full article
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18 pages, 445 KB  
Article
Exploring the Coordination of Cancer Care for Teenagers and Young Adults in England and Wales: BRIGHTLIGHT_2021 Rapid Qualitative Study
by Elysse Bautista-Gonzalez, Rachel M. Taylor, Lorna A. Fern, Julie A. Barber, Jamie Cargill, Rozalia Dobrogowska, Richard G. Feltbower, Laura Haddad, Nicolas Hall, Maria Lawal, Martin G. McCabe, Sophie Moniz, Louise Soanes, Dan P. Stark and Cecilia Vindrola-Padros
Cancers 2025, 17(23), 3874; https://doi.org/10.3390/cancers17233874 - 3 Dec 2025
Viewed by 309
Abstract
Background: Commissioning of ‘joint care’ across teenage and young adult (TYA) principal treatment centres (PTC) and regional designated hospitals was introduced to enable cancer care closer to home, while providing support through the TYA multidisciplinary team. We aimed to explore the processes being [...] Read more.
Background: Commissioning of ‘joint care’ across teenage and young adult (TYA) principal treatment centres (PTC) and regional designated hospitals was introduced to enable cancer care closer to home, while providing support through the TYA multidisciplinary team. We aimed to explore the processes being used to enable inter-organisational collaboration under joint care models through rapid ethnography. Methods: Healthcare professionals in TYA PTCs in England and Wales between June 2022 and December 2023 were identified by the TYA lead in each PTC as delivering TYA cancer care. Semi-structured interviews were conducted virtually or by telephone based on the structuration model of collaboration proposed by D’Amour. Data were analysed against the model through framework analysis. Results: Our study highlighted variation across the different dimensions of inter-organisational collaboration. We found that healthcare professionals delivering TYA cancer care were working toward a shared goal but this was not always achieved. Social interaction between professionals was required to develop relationships and trust, but opportunities for social interaction were not regularly available. Processes for sharing information were not streamlined, so there were instances when information could not be shared between organisations. Interventions to achieve coordinated care, such as an outreach team, supported the delivery of joint care but these were not available in every region. While there were some levels of leadership within aspects of services, there were limited examples nationally or across geographical regions, which hindered the development of coordinated care. Conclusions: Coordination of care is mostly developing; however, the shared vision and goals dimension did achieve full active collaboration. The implementation of a service specification will address regional leadership requirements, but resources are required to extend the delivery of interventions to support coordination and collaboration, allowing the commissioned model of care to be delivered safely. Full article
(This article belongs to the Special Issue New Developments in Adolescent and Young Adult Oncology)
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28 pages, 7168 KB  
Systematic Review
The Intersection of Knowledge Management and Digital Transformation in SMEs: Success Factors, Barriers, and a Research Framework
by Bonginkosi A. Thango, Ralebitso K. Letshaba and Lerato Matshaka
Knowledge 2025, 5(4), 27; https://doi.org/10.3390/knowledge5040027 - 2 Dec 2025
Viewed by 349
Abstract
Small- and medium-sized enterprises (SMEs) are increasingly embracing digital transformation (DT) to remain competitive; however, the enabling role of knowledge management (KM) remains underexplored. This systematic literature review investigates how KM supports DT in SMEs, focusing on strategic processes, tools, barriers, and policy [...] Read more.
Small- and medium-sized enterprises (SMEs) are increasingly embracing digital transformation (DT) to remain competitive; however, the enabling role of knowledge management (KM) remains underexplored. This systematic literature review investigates how KM supports DT in SMEs, focusing on strategic processes, tools, barriers, and policy contexts. A structured search was conducted in Google Scholar, Scopus, and Web of Science using the string: (“knowledge management” OR “KM”) AND (“digital transformation” OR “DT”) AND (“small and medium enterprises” OR “SME”). The search yielded 32,547 results, from which 19 studies met the eligibility criteria (English, 2020–2025, KM–DT focus, clear methodology). Results indicate that KM supports DT primarily through change management (31.58%), innovation enablement (21.05%), as well as improved decision-making and agility (15.79%). The most cited tools include KM systems, AI/analytics, and collaborative platforms. Major barriers include limited resources, lack of digital skills, and poor KM culture. Critical success factors identified are leadership commitment (26.32%) and strategic alignment (21.05%). Theoretical foundations are dominated by the Resource-Based View and Dynamic Capabilities Theory. While KM is proven to be a strategic driver of DT in SMEs, more empirical and policy-grounded studies are needed. This review provides a framework to guide future research and inform SME practitioners and policymakers. Full article
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20 pages, 574 KB  
Article
The Politics of Laughter: Political Uses of Memes Circulating on WhatsApp
by Nkosini Aubrey Khupe
Journal. Media 2025, 6(4), 204; https://doi.org/10.3390/journalmedia6040204 - 1 Dec 2025
Viewed by 459
Abstract
New media technologies have enabled freedom of expression through platforms such as WhatsApp, Facebook and Twitter. These freedoms are amplified through engagement with jokes and memes circulating on these platforms. The study analyzes the political uses of memes circulating on WhatsApp by youths [...] Read more.
New media technologies have enabled freedom of expression through platforms such as WhatsApp, Facebook and Twitter. These freedoms are amplified through engagement with jokes and memes circulating on these platforms. The study analyzes the political uses of memes circulating on WhatsApp by youths in Bulawayo. The literature on the dynamics around the circulation of jokes or memes on social media has under-explored the role of jokes in Zimbabwe. Using Habermas’s theory of the public sphere and Bakhtin’s theory of the carnivalesque, the author interviewed 14 youths using semi-structured interviews and conducted a focus group discussion, in which 5 youths participated, to obtain a deeper understanding of issues raised during the interviews. The study found that youths use memes to laugh, stimulate debate, confront those in leadership and participate in offline socio-political activities. It was concluded that, while they appear to be light-hearted, memes give youths the power to challenge official narratives. Full article
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19 pages, 1505 KB  
Article
Sustainable Accounting Under EU Sustainability Regulations: Comparative Evidence from Romania and European Case Studies on CSRD Implementation
by Grigorescu Petronela Alice, Liță Andreea Nicoleta, Gălețeanu Florinel, Coman Dan Marius and Valentin Radu
Sustainability 2025, 17(23), 10746; https://doi.org/10.3390/su172310746 - 1 Dec 2025
Viewed by 347
Abstract
This study examines how sustainability accounting practices are integrated into a Romanian medium-sized enterprise in the context of the Corporate Sustainability Reporting Directive (CSRD), addressing the lack of applied evidence from Central and Eastern Europe. The research uses a qualitative single-case study design [...] Read more.
This study examines how sustainability accounting practices are integrated into a Romanian medium-sized enterprise in the context of the Corporate Sustainability Reporting Directive (CSRD), addressing the lack of applied evidence from Central and Eastern Europe. The research uses a qualitative single-case study design based on internal documents, ESG and financial reports, carbon accounting data, and six semi-structured interviews with key organizational actors. The methodological framework includes mapping ESG data flows within accounting systems, applying an extended Return on Investment (eROI) model, and using an internal carbon price to assess the environmental benefits of energy-efficiency investments. The results show a structural transformation of the accounting function, including expanded sustainability-related roles, integration of ESG indicators into budgeting and reporting cycles, and improved transparency in evaluating investment projects. The use of analytical tools strengthened decision-making, increasing the assessed return of the investment portfolio when environmental and operational co-benefits were incorporated. The analysis also identifies key barriers—fragmented data systems, limited ESG expertise, and partial digitalization—and enabling factors such as CFO leadership and cross-functional collaboration. The study concludes that accountants play a strategic role in operationalizing CSRD requirements and demonstrates how SMEs can integrate financial, environmental, and operational metrics to support sustainability-oriented decisions. The findings provide theoretical contributions and practical guidance for organizations seeking to improve sustainability accounting in line with EU regulations. Full article
(This article belongs to the Section Economic and Business Aspects of Sustainability)
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