Current accounting standards do not allow recognition of intangible assets for indigenously created properties, resulting in a discrepancy between the book value and market value of firms operating within digital economies, where investments like cybersecurity and data governance are grossed up...

This study explores the impact of implementing a mandatory e-government reform within Indonesia's national ISBN service (Regulation No. 5/2022). It examines the effects of this policy shift on public service quality and the resulting administrative burden placed on stakeholders, specifically...

Digital transformation is rapidly reshaping economies and labor markets worldwide, creating new opportunities while demanding a workforce equipped with relevant digital competencies. For Zambia, a country with one of the youngest populations in the world—this transformation presents both...

This paper forms part of a broader research project on mapping digital skills in initial vocational education and training (IVET) curricula using natural language processing (NLP) techniques across eight European countries at ISCED level 3. It draws on eight harmonised national reports,...

The rapid acceleration of digital transformation in the 21st century presents a dual-edged sword for global sustainability efforts. While digital technologies can significantly advance progress toward the United Nations Sustainable Development Goals (UN SDGs), their unchecked proliferation can...

Technological change has historically widened or preserved gender gaps in labor market outcomes in favor of men. The World Bank’s Digital Transformation and Its Role in Expanding Women’s Economic Opportunities in Iraq, Jordan, and Lebanon provided a comprehensive diagnostic of the digital...