International Journal of Innovative Research and Scientific Studies

Decoding digital technology adoption in the accounting profession through theoretical lenses

Adriana Shamsudin — 2026-04-03

Digitalisation accounting remains in its early yet evolving stage, resulted in limited theoretical support for its adoption within accounting profession and arising the gap in identifying and aligning suitable theories which can suit with industry specific environment. This study aims to decode the use of digital technology adoption theories in accounting research and to analyse key variables examined in digital technology adoption past studies. A two-phase of Systematic Literature Review (SLR) was conducted. The first SLR phase reviewed studies on technology adoption within the accounting profession by identifying commonly used theories. The second SLR phase focused on Technology-Organization-Environment (TOE) framework, extracting key constructs employed by prior researchers in examining factors influencing technology adoption. A total of 65 relevant articles were reviewed. The findings revealed that commonly used theories in this domain include the Theory of Reasoned Action (TRA), Theory of Planned Behavior (TPB), Technology Acceptance Model (TAM), Task-Technology Fit (TTF), and the Technological-Organisational-Environmental (TOE) framework. This review also identified approximately over 60 variables across various studies that used the TOE framework, with fewer than 30 variables deemed most relevant and applicable for future research in the accounting profession. This study provides a structured understanding of digital technology adoption theories and key constructs within accounting domain, highlighting the limited theoretical application despite the field still at nascent phase. The identification of relavant theories and constructs offers a clearer foundation for future empirical research and theory development within accounting research. The findings also offer useful guidance for accounting practitioners, firms including audit, taxation, and advisory services, and policymakers in considering and prioritising relevant factors for digital technology adoption decision.

Analysis of ecosystem cultural services as factors in urban landscape management

Ander de la Fuente — 2026-04-03

Ecosystem services are those that provide material or immaterial benefits to the inhabitants of a landscape from its water, food, medicines and raw materials. They are classified into four types: provisioning, regulating, supporting and cultural. The latter can be defined as those non-material benefits that humans obtain through ecosystems. They include educational value, cultural diversity, sources of inspiration, spirituality and religious values, aesthetic value, social relations, rootedness or belonging, cultural heritage, recreational and ecotourism services, and scientific knowledge, among others. Characterising such diverse factors requires a systematisation in study facets for their management. We propose three: memory, image and socio-system, as differentiated spheres of approach to the urban landscape. The memory facet would include the ecosystem services of belonging, cultural heritage and, in certain themes, cultural diversity, sources of inspiration and religious values. The image facet includes the aesthetic value and perceptual aspects of ecotourism. In the socio-system we would study the educational value, scientific knowledge and recreational or spirituality services, reflected in the endowments; but also social relations, rootedness and another vision of ecotourism.

Diagnosis of occupational health risks of peasant women exposed to agrochemicals in potato crops in southern Colombia

Diana Milena Muñoz Solarte — 2026-04-03

This study assessed occupational health risks among peasant women exposed to agrochemicals in potato crops in the Gabriel López township (Cauca, Colombia). A mixed-methods approach was applied, involving 80 women from four rural communities. Data were collected through surveys, interviews, and narratives to characterize sociodemographic conditions, health history, and risk perception. Quantitative assessment was conducted using the Colombian Technical Guide GTC 45, identifying hazards and classifying risks into physical, chemical, biological, psychosocial, biomechanical, and natural categories. Results revealed risk levels ranging from low to critical, with chemical risk being the most significant. Agrochemical handling activities reached unacceptable risk levels (Levels I and II), with the highest criticality observed in Calvache. High vulnerability was identified due to prolonged exposure, limited use of personal protective equipment, and low educational levels. Reported health effects included renal and dermatological disorders, as well as potential reproductive impacts, in addition to risks related to solar radiation, ergonomic strain, and psychosocial stress. It is concluded that occupational risks are significant and strongly associated with unsafe agrochemical practices. The implementation of protective measures, training programs, occupational health surveillance, and sustainable agricultural practices is essential to reduce exposure and improve working and environmental conditions.

Integrating computational thinking in preschool education: A case study from an internship experience

Ana Isabel Santos — 2026-04-03

The integration of Computational Thinking (CT) in Early Childhood Education has been widely recognized in the last decade due to its importance as a set of fundamental skills for the education of 21st-century citizens. This study examines the pedagogical practices developed by students in the master’s Program in Teaching Informatics at the University of the Azores during their teaching internships in preschool and primary education contexts. The study aimed to identify and analyze 32 unplugged and plugged-in activities, designed and implemented across seven classrooms, to promote CT skills in preschool children. A qualitative, interpretative approach was adopted, based on content analysis. Data were obtained from pedagogical practices involving the design and implementation of unplugged and plugged-in activities with preschool children to promote computational thinking. The results highlight the diversity of pedagogical strategies and underscore CT´s potential to develop various skills in children. The results also indicate that, regardless of whether strategies are implemented with or without technology, algorithmic thinking is one of the most promoted skills, closely linked to the development of laterality and spatial orientation. The results demonstrate that Computer Science Education is effective when pedagogical interventions are systematically planned. In addition, the master's program curriculum demonstrates success in integrating theory and practice, enabling the development of contextualized interventions tailored to contemporary educational needs through both remote and in-person strategies.

Cardiopulmonary complications in multiple sclerosis patients: A systematic review

Layth Al-Jarrah — 2026-04-06

Multiple sclerosis (MS) is a chronic autoimmune disease primarily affecting the central nervous system. Increasing evidence suggests that MS also involves systemic complications, particularly within the cardiovascular and respiratory systems. This systematic review aimed to synthesize recent evidence regarding cardiopulmonary complications in individuals with MS. A systematic search of PubMed, Scopus, Web of Science, CINAHL, and ScienceDirect was conducted for studies published between 2020 and 2025. The review followed PRISMA 2020 reporting guidelines. Studies addressing cardiovascular dysfunction, respiratory impairment, or cardiopulmonary outcomes in MS patients were included. Ten studies met the inclusion criteria. Evidence indicates that autonomic cardiovascular dysfunction, reduced heart rate variability, respiratory muscle weakness, reduced pulmonary capacity, and sleep‑disordered breathing are common in individuals with MS. Physical activity and respiratory muscle training demonstrated beneficial effects on cardiopulmonary function. Cardiopulmonary complications represent clinically important yet often underrecognized manifestations of MS. Early screening, multidisciplinary care, and targeted rehabilitation interventions may significantly improve functional outcomes and quality of life for individuals living with MS.

A revisiting regional development efficiency in west sumatra: A dea–bootstrap analysis of infrastructure and human capital quality

Rino Dwi Putra — 2026-04-13

This study evaluates how effectively regional inputs—local government expenditures, bank credit, domestic investment, and foreign direct investment—are transformed into economic outputs (GRDP, inverse unemployment rate, and inverse Gini ratio) across West Sumatra's districts and cities for the period 2022–2024. We employ a two-stage quantitative approach. First, Data Envelopment Analysis (DEA) with an input-oriented Variable Returns to Scale (VRS) model measures the relative efficiency of 19 decision-making units (districts/cities) observed over three years (57 observations). Second, Structural Equation Modeling-Partial Least Squares (SEM-PLS) is applied to test the influence of physical infrastructure (road density, water supply capacity, electricity customers, fuel stations) and human capital quality (Human Development Index/HDI) on the DEA efficiency scores. The DEA results reveal significant efficiency disparities, with average efficiency at 88.4%, suggesting potential input savings of 11.6%. Physical infrastructure exhibits a significant negative effect on efficiency (β = −0.350; p < 0.001), while HDI shows a positive but statistically insignificant effect (β = 0.094; p = 0.399). The model explains 12.4% of the variance in efficiency scores (R² = 0.124). The findings reveal a paradox: increasing infrastructure investment does not necessarily enhance efficiency unless supported by institutional and managerial capacity. Human capital improvements have not yet been fully absorbed by local labor markets. Institutional quality, absorptive capacity, and implementation effectiveness are critical moderators. Local governments should: (1) prioritize institutional strengthening and procurement transparency alongside infrastructure investment; (2) adopt context-sensitive, demand-driven infrastructure projects rather than large-scale expansions where absorptive capacity is low; and (3) align human capital policies with local labor-market needs through vocational training and firm-education linkages to ensure HDI gains translate into productive efficiency.

Enhancing students’ understanding of multivariate relationships through simulation-based learning: A quasi-experimental study

Nam Dao Hong — 2026-04-13

Interpreting how multiple variables interact is often challenging for students, especially when statistical learning goes beyond calculation to explanation. In many cases, students can apply procedures correctly but still struggle to make sense of relationships among variables. Although simulation tools have been introduced to support learning, less is known about how they contribute to students’ understanding of multivariate relationships when combined with clear instructional design.

This study explored the use of a simulation based learning approach with first year pharmacy students. A quasi experimental pre test–post test design was conducted with 85 students, together with an attitudinal survey involving 229 participants. Students in the experimental group worked with a simulation environment that allowed them to explore how variables interact under different conditions, while the control group followed conventional instruction. Students who engaged with the simulation achieved higher post test scores than those receiving conventional instruction (t(83) = 2.096, p = 0.039, d = 0.46). When pre test differences were taken into account, the instructional effect remained significant (F(1,82) = 22.55, p < 0.001, η² = 0.216). Students in the experimental group also reported greater engagement and confidence in interpreting statistical relationships. Students who worked with the simulation were better able to interpret how multiple variables interacted than those in the control group. From a practical standpoint, the study suggests that using simulation based environments in statistics instruction can support learning activities that foreground interpretation and conditional reasoning rather than routine procedural work, particularly in applied contexts such as pharmacy education.

Technology adoption and digital transformation readiness as predictors of faculty work performance in Vietnamese public universities

Nguyen Van Kha — 2026-04-13

This study examines how technology adoption and digital transformation readiness predict faculty work performance among lecturers in public multidisciplinary universities in Ho Chi Minh City, Vietnam. Grounded in the Technology Acceptance Model (TAM), the study employed a quantitative design using a structured questionnaire administered to university lecturers. A total of 259 valid responses were analyzed with SPSS 29 and SmartPLS 4 using reliability analysis, exploratory factor analysis, multiple regression, and structural equation modeling. Technology adoption significantly improved faculty work performance. Perceived ease of use, continuance intention, organizational support, technology perception, and attitude toward technology showed significant positive effects within the proposed model, and all seven hypotheses were supported. Faculty work performance in digitally transforming universities improves when lecturers are ready to use technology and when institutions create supportive conditions for sustained adoption. University leaders should strengthen digital infrastructure, training provision, and institutional incentives so that lecturers can more effectively integrate digital tools into teaching and research activities.

Data mining as a tool for detecting anomalies and patterns in the internal audit processes of medium-sized Venezuelan enterprises

Johnny Monasterio-Pérez — 2026-04-13

This study aims to analyze how data mining can be applied to detect anomalies and patterns within the internal audit processes of medium-sized Venezuelan enterprises. The research is descriptive in nature and follows a qualitative, phenomenological–interpretive approach. Data were collected through semi-structured interviews with experts in internal audit departments from selected Venezuelan entities, all of whom possessed specialized knowledge in data mining techniques. The results indicate that data mining optimizes internal audit processes by enabling the automation of operational tasks, reducing the time required to detect irregularities, and strengthening risk management. The study also found that implementing continuous auditing facilitates the early detection of deviations while significantly reducing the operational burden on auditors. Data mining's capacity to analyze large volumes of data and uncover hidden patterns aligns with established theoretical evidence. However, successful implementation in the Venezuelan context faces organizational challenges, including resistance to change, financial limitations, and a gap in specialized technical skills. The findings highlight the urgent need for organizations to invest in both technology and specialized training in advanced analytical tools—such as Power BI, SQL, and ACL—to ensure a more effective and modern internal audit framework.

Corporate tax avoidance, accounting conservatism, and audit quality: Insights from European capital markets

Elaoud Assawer — 2026-04-13

This study examines whether accounting conservatism constrains corporate tax avoidance and whether external audit quality amplifies this effect. Using a panel of 388 firms listed in the STOXX Europe 600 index between 2012 and 2022, we employ multivariate regression techniques with firm fixed effects and a range of robustness checks. The results show that conservative accounting practices are negatively associated with tax avoidance, consistent with the role of conservatism as a disciplinary mechanism that limits opportunistic tax behavior. Moreover, the findings indicate that high-quality audits, proxied by Big 4 auditors, strengthen the conservatism–tax avoidance relationship, highlighting the complementary monitoring role of external auditors. Robustness analyses using alternative proxies and estimation methods confirm the stability of these results. This research contributes to the literature by integrating conservatism, audit quality, and tax avoidance into a unified governance framework, and by providing large-sample evidence from a European setting.

Parents perspective on poor academic performance among learners at a full-service township school

Ester Sonhera — 2026-04-13

Despite ongoing educational reforms and support interventions, many learners in township schools continue to experience academic challenges. Understanding parents’ views is essential, as they play a significant role in learners’ educational development and support systems. Hence, this study explores parents’ perspectives on poor academic performance among Grade-10 learners at a full-service township school at Thokoza, Ekurhuleni South District of Gauteng province. The study adopted a qualitative research approach within an interpretivist paradigm. Data were collected through semi-structured interviews with purposively selected eight parents of learners identified as underperforming academically. Thematic analysis was used to analyse the data. The findings are presented according to themes and subthemes that emerged from the responses. The study concludes that school, home, environment and child factors intersect and contribute to the poor academic performance of the Grade-10 learners at this full-service township school at Thokoza. The study recommends that adequate resources be provided, upskills the teachers to support teaching and learning. Also, the need to strengthen the collaboration between the parents and teachers/school, enhanced learner support programmes, parental empowerment initiatives, and improved resource allocation to full-service township schools. These findings contribute to a deeper understanding of parental perceptions and may inform targeted interventions which are aimed at improving learner performance and outcomes.