The outbreak of the COVID-19 pandemic significantly disrupted higher education by forcing the transition to online learning, which became a mandatory teaching process during the lockdowns. Although the epidemiological situation has gradually improved since then, online learning is becoming ever more popular as it provides new learning opportunities. Therefore, the paper aims to present recent research trends concerning online learning in higher education during the COVID-19 pandemic by using selected bibliometric approaches. The bibliometric analysis is based on 8,303 documents from the Scopus database published between January 2020 and March 2022, when repeated lockdowns meant most countries were experiencing constant disruptions to the educational process. The results show that the COVID-19 pandemic increased interest in online learning research, notably in English-speaking and Asian countries, with most research being published in open-access scientific journals. Moreover, the topics most frequently discussed in the online learning research during the COVID-19 pandemic were ICT and pedagogy, technology-enhanced education, mental health and well-being, student experience and curriculum and professional development. Finally, the COVID-19 pandemic encouraged explorations of emergency remote learning approaches like e-learning, distance learning and virtual learning, which are intended to limit physical contact between teachers and students, where the specific requirements of a given field of study often guide which online learning approach is the most suitable. The findings add to the existing body of scientific knowledge and support the evidence-based policymaking needed to ensure sustainable higher education in the future. 

Impact of the COVID-19 pandemic on online learning in higher education: a bibliometric analysis

: IR4.0 has transformed the global industrial landscape including the accounting profession. Thus, accountants have signiﬁcant opportunities to enhance their digitalized skills and knowledge but are at risk if they do not comprehend how the workplace is transforming. Different genders may have divergent perspectives concerning opportunities and risks posed by the digitalization process. This study examined both the perception of opportunity or risk about the digitalization of the accounting profession and the effect of gender on such perception. Online questionnaires were distributed to 546 accounting interns from the Malaysian top six accounting and ﬁnance public universities. Findings revealed that the digitalization of the accounting profession presents future accountants with both signiﬁcant opportunities and risks, but no signiﬁcant difference in gender regarding such perceptions. results indicate the highest mean for opportunity (i.e., 3.94) is for item (Dig-italization provides better agronomics). The respondents perceived digitalization as an opportunity that provides support to complex work. As for risk, the highest (i.e., is 3 The respondents perceived digitalization

/pdf/digitalization-of-accounting-profession-an-opportunity-or-a-jtdeyu72.pdf

Digitalization of Accounting Profession: An Opportunity or a Risk for Future Accountants?

This study examines the formation of technology readiness among lower-income urban consumers and its influence on the acceptance of mpayment apps for digital money. Using Partial Least Squares-Structural Equation Modeling (PLS-SEM), we analysed 625 survey responses collected in four Colombian cities. We found that perceived usefulness is the main direct antecedent of intention to use, but gender differences were observed. For women, two hypotheses were not significant: TR's influence over perceived ease of use and perceived ease of use over the intention to use, leaving a more straightforward but narrow pathway for influencing intention to use. Men presented a more comprehensive range of pathways, with all hypotheses significant. This is an important finding because women from lower-income households are the main target of government financial inclusion strategies. Innovatively, we evaluated the technology readiness construct in an aggregated way, isolating the importance of each dimension. We found optimism to be more relevant, which indicates that the users are less insecure about technology, akin to the Rogerian concept of innovators. Therefore, managers should develop market penetration strategies based on optimism rather than security conditions and develop app attributes that are link to perceived ease of use before focusing on usefulness. 

Technology readiness, mobile payments and gender- a reflective-formative second order approach

Building Information Modeling (BIM) has emerged as one of the most promising technologies in the construction industry in recent years. Numerous studies have established the benefits, the barriers and problems associated with BIM technology adoption. BIM users have a considerable impact on the success of BIM deployment. BIM implementation in Vietnam is still limited. The purpose of this study is to develop an integration model that combines the Theory of Planned Behavior (TPB) with the Technology Acceptance Model (TAM) to explore stakeholders' behavioural intentions toward BIM uses. A questionnaire survey is designed to collect data from practitioners. The PLS-SEM model indicates that attitude toward using BIM (ATU), perceived usefulness (PU), perceived ease of use (PEOU), and subjective norm (SN) are the most significant predictors of behavioural intentions (BIU), whereas perceived behavioural control (PBC) has no significant influence on BIU. Managers then need to develop a sense of the benefits and characteristics, employee attitudes, and especially a comfortable environment for BIM. This study provides an excellent foundation for policy formulation and a roadmap for the implementation of BIM in Vietnam in the future. Besides, researchers could conduct similar studies in other parts of the world to make international comparisons. 

Assessing stakeholder behavioural intentions of BIM uses in Vietnam’s construction projects

While previous research focused on central bank digital currencies (CBDC) regulations and technologies, this study addresses the scarcity of CBDC consumer behaviour investigation. It assesses if CBDC policy should be guided by consumer data. The evaluation covers consumer willingness to pay (WTP), the influence of individual CBDC perceptions, mediation of social advantages and infrastructure views, and the role of consumer attributes. Data from 1308 Chinese respondents were collected via an online survey. A structural equation model examines WTP for China's CBDC (DCEP). Findings reveal significant WTP for DCEP, with noteworthy causal, mediation, and moderation effects. Positive individual perceptions enhance WTP, and consumer traits shape these relationships. Notably, perceiving individual CBDC benefits impacts WTP positively, while perceiving drawbacks dampens it. Consumers valuing CBDC's social advantages are more likely to adopt it, but this doesn't apply to infrastructure perceptions. Various consumer attributes moderate these dynamics, emphasizing the importance of consumer data in shaping CBDC strategies. Policy suggestions include tailored advertising, privacy measures, regulations, and usage strategies to ensure CBDC sustainability. 

Central bank digital currencies: Consumer data-driven sustainable operation management policy

The COVID-19 global pandemic outbreak has presented higher education institutions with the impediment of transforming to a new curriculum, pedagogy, and educational management. Inevitable transformation in higher education triggered by COVID-19 is still ongoing, albeit most countries are now at the endemic stage. However, transformation should not just be about simply changing instructional delivery. The COVID-19 pandemic is a unique opportunity for educators and policymakers to rethink education systems and reimagine what is important, necessary, and desirable for future generations. Hence, this study focuses on identifying strategies for higher education institutions to deal with unknown uncertainties during and after the pandemic. Expert Opinion Method was conducted involving five professors who are senior management in their respective universities and have been directly involved in formulating strategies and policies during the pandemic. Four major dimensions were developed from the findings: (1) Resilience and Change Management, (2) Digital Transformation and Online Learning, (3) Curriculum Change, and (4) Sustainability. Flexibility is also the most common issue discussed by experts. Based on thematic analysis, post COVID-19 strategic framework for higher education institution sustainability is proposed. In addition, this study can be a roadmap for educators, policymakers, and all relevant stakeholders to prepare for future disruptions in the education sector.

/pdf/post-covid-19-strategies-for-higher-education-institutions-kig921rq.pdf

Post-COVID-19 strategies for higher education institutions in dealing with unknown and uncertainties

The use of internet has become a way of living since its inception in the 80s. With the advancement of informatics technologies, it has also created an unprecedented pressure to the education sector in keeping up with the pace of change in societal needs and technological innovations. It is with the aim of facilitating better learning outcomes attainment at tertiary education level among the digital natives, this study is set to find out how frequently technology savvy students use the internet and what the key internet activities are. The findings are subsequently analyzed to establish a correlation between the frequencies of internet usage and preferred learning style. It is observed that the primary internet usage of 784 respondents is in entertainment and communication in their daily internet routine.  However, the association of the internet with the preferred learning style is inconclusive.

Trend of internet usage and learning style of digital natives

Learning style variation of digital natives

The rapid progress in the competitive business environment has increased customer expectations and demands, thus leading to a situation where many companies are competing fiercely, especially low-cost airline companies or low-cost carriers (LCCs). The company carries out a strategy of providing satisfaction for its passengers to generate great loyalty. The purpose of this study is to find out what factors can affect passenger loyalty, such as service quality (SQ), price (P), customer satisfaction (S), and perceived value (PV) on LCC airlines in Indonesia. This study used quantitative methods through surveys which were conducted on 313 respondents in Indonesian, via online questionnaire data collection in July–August 2021. To test the relationship between variables, this study used statistical analysis with LISREL structural equation modelling (SEM). The present study was conducted concerning LCC companies in Indonesia and refers only to Indonesian consumers. There are 7 hypotheses in this study, of which 4 hypotheses are confirmed and 3 are invalidated. Some results obtained show that, in this case and with reference to Indonesian consumers only for the substitution service offered by LCCs, we have to discuss atypical manifestations of consumer behaviour (good SQ does not necessarily lead to increased S and lower price does not necessarily lead to increased S, etc.). At the same time, this study shows that consumer loyalty remains the essential factor for the survival of LCCs in the market.

/pdf/sustainable-development-strategy-of-low-cost-airlines-mm6gv03j.pdf

Sustainable Development Strategy of Low-Cost Airlines: Empirical Evidence for Indonesia Based on Analysis of Passenger Loyalty

http://journal.julypress.com/index.php/aes/article/download/816/598

Integration of Technology Readiness Index (TRI) Into the Technology Acceptance Model (TAM) for Explaining Behavior in Adoption of BIM

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