Vol. 1 No. 3 (2026): Mar

This issue highlights the growing role of technology, ethics, and organizational resilience in shaping sustainable business practices. Several articles focus on digital transformation, including the adoption of autonomous construction technologies and data modelling for business intelligence in EdTech and FinTech sectors, emphasizing the shift toward data-driven and automated systems.

In parallel, the issue underscores the importance of human and ethical dimensions, with studies examining accounting ethics and employee retention amid organizational change. These contributions reinforce that sustainability is not only technological but also behavioral and value-driven.

From a financial perspective, the analysis of solvency margins in the insurance sector provides insight into risk management and financial stability in emerging markets.

The authors in this issue are predominantly affiliated with institutions in Malaysia and Nigeria, reflecting strong contributions from emerging economies. This diversity enriches the discussion with context-specific insights relevant to developing markets navigating rapid economic and technological change.

Published: 2026-03-30

Articles