International Journal of Sustainable Business, Management and Accounting

The Impact of Digital Tools on Students’ Learning Outcomes: A Systematic Literature Review

Hasan Ahmad, Dr Md Anwar Hossain, S M Abu Nayem Sarker — Tue, 01 Sep 2026 00:00:00 +0700

Background of Study: Digital tools have been quickly adopted in the education field and the research on TEL has increased accordingly. Evidence on the effectiveness of digital tools in enhancing student learning outcomes, however, is still inconclusive and fragmented.
Aims and Scope of Paper: The purpose of this paper is to provide a systematic review of recent empirical research in the field of the effects of digital tools on student learning outcomes in higher education. This review highlights the major research themes, summarizes the research results, and suggests future research trends of peer-reviewed studies published during the period 2019–2025.
Methods: A systematic literature review was done according to PRISMA 2020. The corpus consists of 35 peer-reviewed studies from Scopus- and Association of Business Schools (ABS)-listed journals, out of 60 references. Selected studies were analyzed thematically, with a view to finding patterns and trends in the research on technology-enhanced learning.
Results: Thematic clusters were identified in the review, which included: (1) learning management systems (LMS) and academic performance; (2) mobile learning and gamification technologies; (3) artificial intelligence and adaptive learning systems; and (4) collaborative digital platforms and higher-order thinking. In general, digital tools had a positive impact on students' learning outcomes, but this impact was always moderated by various factors, such as pedagogical design, teacher digital competence, student digital literacy, and the quality of the infrastructure.
Conclusion: The Digital Tool – Learning Outcome Contingency Framework (DTLOCF) is proposed, and an eight-gap research agenda is presented for further research. The results suggest that digital tools are only effective for improving learning outcomes when they are used in conjunction with an effective instructional design, competent teachers, technologically literate students, and equitable technological infrastructure. The review offers recommendations for schools, school leaders and policymakers that will help them to reap the maximum benefit from digital technologies in education.

Strengthening Digital Financial Security Among Salaried Women: A Conceptual Framework for Safe Financial Practices

Harshitaben Dineshbhai Suva, Dinesh Chavda — Sun, 30 Aug 2026 00:00:00 +0700

Background of study: India's rapidly expanding digital financial ecosystem, including UPI, internet banking, mobile banking, and digital wallets, has significantly improved financial inclusion and transaction convenience. However, the increasing use of digital financial services has also exposed salaried women to cyber threats such as phishing, OTP fraud, SIM-swapping, and fraudulent payment applications, making digital financial security awareness an important area of research.

Aims and scope of paper: This paper aims to develop a comprehensive conceptual framework that explains the determinants, mediating mechanisms, and outcomes of digital financial security awareness among salaried women. The study integrates insights from financial literacy, information security, and technology adoption literature to provide a theoretical foundation for future empirical research.

Methods: The study adopts a conceptual research design based exclusively on secondary data. Relevant information has been collected and synthesised from peer-reviewed journal articles, books, government reports, policy documents, and other authentic academic.

Result: The proposed conceptual framework identifies demographic factors, digital literacy, workplace/institutional training, and social influence as antecedent factors, while risk perception, trust in digital platforms, and self-efficacy are proposed as mediating mechanisms that may shape Digital Financial Security Awareness (knowledge and attitude). Higher awareness, in turn, is expected to support Secure Digital Financial Behaviour, reduced vulnerability to cyber fraud, and improved financial well-being.

Conclusion: The study contributes to the existing literature by presenting an integrated conceptual model that enhances understanding of digital financial security awareness among salaried women. The framework provides valuable implications for policymakers, financial institutions, employers, and educators in designing effective awareness programs and serves as a strong theoretical basis for future empirical validation.

Enhancing the Adaptability of Female-Led Business Households in the Mekong Delta Amidst the Transition to Vietnam’s New Private Economic Development Framework: A Multi-Dimensional Analysis of Policy Absorption, Digitalization, and Sustainable Accounting

Hanh Pham Thi, Trang Phung Thi Quynh, Anh Nguyen Hoang, Ha Phan Thi Thu — Mon, 07 Sep 2026 00:00:00 +0700

Background of study: Vietnam’s Resolution 198/2025/QH15 and the mandatory abolition of the presumptive tax (thuế khoán) regime by 2026 are transforming millions of informal business households into a formalized, digitally-integrated segment of the private economy. Female-led business households (FBHs) in the ecologically fragile Mekong Delta face a distinctive combination of digital, gender-related, and climate-related constraints that has received limited scholarly attention.

Aims and scope of paper: This paper examines how FBHs in Cần Thơ and Cà Mau adapt to Vietnam’s new private economic development framework, focusing on policy absorptive capacity, digitalization (including the role of Artificial Intelligence), and the institutional bridge provided by the Vietnam Women’s Union.

Methods: A sequential explanatory mixed-methods design is used, comprising a structured survey of 300 female business owners across three growth-stage strata, followed by 24 in-depth interviews and focus groups with FBH owners, local officials, Vietnam Women’s Union representatives, and technology providers, complemented by four case studies. The analysis draws on the Policy-Actor-Context-Interaction (PACI) framework, Moser’s 5M framework, and the Technology-Organization-Environment (TOE) model.

Result: Policy adaptation is shaped by “Time Poverty,” limited access to formal credit, and uneven digital infrastructure, while the Vietnam Women’s Union functions as a trusted intermediary that improves technology adoption and formalization. Artificial Intelligence-enabled tools show potential to reduce compliance burdens, but adoption remains constrained by limited AI competence, data privacy concerns, and financial constraints.

Conclusion: The adaptability of Mekong Delta FBHs depends on a “Support Ecosystem” combining differentiated policy deadlines, minimalist AI-driven accounting platforms, reformed credit documentation, and continued Vietnam Women’s Union intermediation, so that the 2026 mandate becomes an opportunity for the economic empowerment of women entrepreneurs.

Infrastructural Intelligence: Architecting Ethical and Equitable Environmental Systems in the Data Age – A Personal Insight

Rohit Kumar Pal — Tue, 01 Sep 2026 00:00:00 +0700

Background of study: Conventional environmental infrastructure is increasingly challenged by climate change, ecological degradation, demographic pressures, and socio-economic inequality. Advances in artificial intelligence (AI), the Internet of Things (IoT), edge computing, and predictive analytics provide opportunities to transform static and reactive infrastructure into dynamic, predictive, and adaptive systems.

Aims and scope of paper: This paper aims to conceptualize infrastructural intelligence as an ethical and equitable framework for developing intelligent environmental systems in the data age. It examines the technological, socio-technical, ethical, and governance dimensions of intelligent infrastructure, with particular attention to environmental justice, participatory design, algorithmic accountability, and sustainable technology.

Methods: This paper employs a conceptual and critical literature-based approach. Relevant scholarly literature on AI, IoT, predictive analytics, environmental governance, socio-technical systems, environmental justice, and sustainable infrastructure was critically reviewed and synthesized to develop an integrated conceptual perspective on infrastructural intelligence.

Result: The analysis identifies five interconnected dimensions of infrastructural intelligence: perceptual, cognitive, predictive, adaptive, and normative capacity. The paper further demonstrates that intelligent environmental infrastructure can enhance environmental visibility, proactive risk management, resource efficiency, and resilience.

Conclusion: Infrastructural intelligence should be understood not merely as technological optimization but as a socio-technical and ethical transformation of environmental infrastructure. Its responsible development requires technological capability to be matched with integrity, transparency, inclusivity, and democratic accountability. Such an approach can help ensure that intelligent environmental systems contribute simultaneously to planetary health, environmental sustainability, social justice, and equitable access to environmental services.

Analysis of the Music Royalti, Management System, and Royalty Distribution Mechanisms for Songwriter Compensation in Indonesia

Mon, 27 Jul 2026 00:00:00 +0700

Background of study: The rapid growth of Indonesia's music industry, driven by digital technology and streaming platforms, has increased the importance of an effective music royalty management system to ensure fair compensation for songwriters. However, various issues remain, including disparities in royalty distribution, lack of transparency in royalty management, and inadequate protection of songwriters' economic rights. These challenges may hinder the sustainability of the music industry and reduce the welfare of songwriters.

Aims and scope of paper: This study aims to analyze the influence of the music royalty management system and royalty distribution mechanisms on songwriter compensation in Indonesia. The study focuses on evaluating the effectiveness of royalty management practices and their contribution to protecting the economic rights of songwriters.

Methods: This study employed a quantitative research method with a descriptive approach. Data were collected through questionnaires distributed to songwriters, independent musicians, music industry practitioners, and stakeholders who understand the music royalty system in Indonesia. Purposive sampling was used to select 30 respondents. The data were analyzed using multiple linear regression analysis.

Result: The findings indicate that the royalty distribution mechanism has a significant positive effect on songwriter compensation, with a significance value of 0.000 (<0.05) and a t-value of 12.411 (>2.048). Simultaneously, the royalty management system and royalty distribution mechanism significantly influence songwriter compensation, as indicated by an F-value of 106.356 (>3.35). Furthermore, the coefficient of determination (R²) value of 0.887 indicates that 88.7% of songwriter compensation is explained by these two variables.

Conclusion: The study concludes that transparent and effective royalty management and distribution mechanisms play a crucial role in improving songwriter compensation in Indonesia. Strengthening accountability, transparency, and digital royalty management systems is essential to ensure fair economic protection and support the sustainable development of the Indonesian music industry.