Vladimir Dzenopoljac

This study examines the relationship between board of directors' effectiveness (BODE) and intellectual capital disclosure (ICD) in knowledge‐based companies. Drawing on agency theory, resource dependence theory, and the knowledge‐based view of the firm, the paper investigates how key board characteristics—namely board independence, frequency of board meetings, board meeting attendance, board age, gender diversity, and CEO duality—affect the extent of ICD and its components, including human, structural, and relational capital. The empirical analysis is based on panel data from 39 listed companies operating in knowledge‐intensive industries over the period 2010–2019. While the dataset reflects a prepandemic context, it provides a stable analytical framework for examining governance mechanisms before major disruptions in corporate reporting and digital transformation. The findings indicate that board independence has a consistent and positive effect on ICD, whereas other board attributes exhibit heterogeneous and context‐dependent influences. The results further reveal that structural capital is the most extensively disclosed component, while human capital disclosure remains comparatively limited. By incorporating recent developments in corporate governance and intellectual capital research, the study contributes to a more nuanced understanding of how governance mechanisms shape knowledge‐related disclosure practices. The findings offer important theoretical and practical implications for improving transparency and governance structures in knowledge‐based firms.

Purpose: This study examines how generative AI tools affect business students’ academic performance by investigating whether flexible AI policies promote deeper learning, enhance self-efficacy and facilitate tacit knowledge acquisition in a Middle Eastern context, while ensuring efficiency and academic integrity. Design/methodology/approach: A qualitative, exploratory study observed 20 final-year business students in Kuwait during five in-class activities using generative AI tools. Semi-structured interviews complemented the researcher’s observations. Thematic analysis revealed patterns in benefits, challenges and learning processes, leading to the development of the AI-powered learning loop framework to explain academic performance outcomes. Findings: The study indicates that generative AI tools assist students by saving time, organizing ideas and enhancing understanding. While they reduce cognitive load and boost confidence, concerns about accuracy and ethical implications remain. A structured AI policy can promote responsible use and improve academic performance, supporting the proposed AI-powered learning loop model. Research limitations/implications: The exploratory design and small sample size limit the findings to a private business college in Kuwait, reducing generalizability to broader higher education. Despite relying on self-reported data, the AI-powered learning loop framework provides a basis for future validation and research across diverse contexts. Practical implications: Higher education institutions can promote integrity by requiring students to explain and defend their AI-assisted work. This approach reduces academic dishonesty and enhances critical thinking. Faculty should integrate discussions and source validation into assessments. Clear AI policies from policymakers can alleviate student anxiety and foster essential skills for an AI-driven workplace. Originality/value: This study explores the effects of tolerant AI policies in Middle Eastern higher education by introducing the AI-powered learning loop, a framework connecting cognitive load, self-efficacy, tacit knowledge and academic performance. It offers insights for academics and policymakers on responsibly integrating generative AI to enhance sustainable learning outcomes.

The impact of international accreditation on the performance of business schools in terms of schools’ reputation, studqent enrollment, research output, and research quality. This paper discusses the impact of a prestigious international accreditation by the Association to Advance Collegiate Schools of Business (AACSB) on research output and international ranking. Using the case studies of the AACSB-accredited business schools in the Gulf region, besides the most current empirical findings in the literature, the paper underscores the role of accreditation in increasing the global competitiveness of the business schools that undertake and pass the accreditation process. It also examines challenges and opportunities for business schools to meet international standards. These findings and the literature reviewed may conclude that the AACSB accreditation creates a nurturing ambiance for an increase in research productivity and quality, improvement in teaching quality, and enhancement of the brand image of the accredited business schools. The two most essential measures applied in this study are the research output and position in international rankings. The international ranking is a composite measure, aggregating academic reputation, citations per faculty, employment outcomes, employer reputation, faculty-student ratio, international faculty ratio, international research network, international student ratio, and the aspect of sustainability. This discussion evidences the critical importance of accreditation in affecting not just educational quality but also strategic initiatives of growth and development within these institutions.

This chapter presents a case study of an innovative entrepreneurial university in the UAE: Zayed University’s College of Interdisciplinary Studies, established in 2021 in partnership with the US-based Minerva Project. The novel interdisciplinary curriculum aims to equip students - who are predominantly female - with the skills underpinning transformational entrepreneurship through several channels. First, there are no lectures, and active learning classes taught on Minerva’s online proprietary platform, Forum, require students to come prepared to class and participate fully. Classes include a variety of in-class exercises (such as polls) and peer breakout groups where students work collaboratively to understand the material. Second, a highly interdisciplinary curriculum trains students in coding, statistics, critical thinking, writing and communication, and the psychology of personal growth as early as their first year. First-year students also take a required course in Entrepreneurship and Innovation. In their second year, students specialize in four interdisciplinary majors: Computational Sciences, Social Innovation, Business Transformation, and Sustainability. Third, as part of the curriculum, all students undertake a Partner Challenge project, where they work in teams and in consultation with a company mentor to analyze and propose a solution to a company or societal problem. Fourth, students in their third and fourth years undertake a capstone project where they apply their skills to a project of global or national importance. We conclude by analyzing the implications of this new model of an entrepreneurial university for socio-economic change through transformational entrepreneurship in the UAE and beyond.

In today's turbulent business environment, gaining sustainable competitive advantage requires organizations to manage knowledge capabilities effectively and use resources efficiently. The primary objective of this study is to explore the relationship among knowledge management (KM) processes, including knowledge generation, knowledge codification, and knowledge sharing, with knowledge utilization, sustainability, and organizational performance. The research mainly examines both the direct effect of KM on organizational performance and its indirect effect through sustainability and knowledge utilization. A theoretical framework is introduced and tested using data gathered from companies within the services sector in Kuwait. The results indicate that knowledge utilization and sustainability fully mediate the relationship between KM and organizational performance. Both knowledge utilization and sustainability exert direct and positive effects on organizational performance while being directly influenced by KM. Accordingly, it is suggested that the firms enhance their performance by effectively managing knowledge capabilities appropriately, utilizing knowledge, and investing in sustainability and organizational resources.