The interests of the researcher towards the use of technology in learning surged during the Covid-19 pandemic as more users were expected to use online resources due to the limited face-to-face activities and the new norm that encouraged social distancing. This study aimed to investigate the factors that affected a student's acceptance of YouTube as learning resources. Based on the Technology Acceptance Model (TAM), this study investigated the role of subscription status as a moderator variable. The data were collected during the Movement Control Order (MCO) that was placed on Malaysians, involving 340 students of a distance education program. The findings of this study supported TAM, in which the student's acceptance towards YouTube as learning resources was related to the perceived ease of use, perceived usefulness and social influence. This study also reported that the subscription status did not moderate the relationship between the factors and the student's acceptance. Therefore, this study implies that students accept YouTube as learning resources either as a subscriber of the YouTube channel or otherwise. This study significantly contributes to the literature by investigating the acceptance of YouTube a learning resource during the Covid-19 pandemic.

Recently, more and more research has examined sustainability reports, including how to process materiality analysis in sustainability reports. However, the motivation for why and how companies prepare materiality analysis has not received much attention from researchers. This study fills a gap in the sustainability literature related to materiality analysis by identifying the theoretical motivations of companies in conducting materiality analysis. The literature review on materiality analysis also showed that the existing measurements have not used the GRI 102-46 and 102-47, which are guidelines for companies in conducting materiality analysis based on the GRI. Therefore, this study developed a measurement of materiality analysis based on GRI 102-46 and 102-47. This study aimed to assess materiality analysis in sustainability reports based on the perspectives of legitimacy theory and stakeholder theory. The research sample was 150 sustainability reports of company listed on the Indonesia Stock Exchange from 2018 to 2020. The researcher developed an index using the GRI approach to measure the quality of materiality analysis. This study proves that the legitimacy theory perspective is mainly the basis for the company in conducting materiality analysis. This study also found no significant improvement in the quality of materiality topic analysis from 2018 to 2020. Of the four financial characteristics, only DER has a significant relationship with materiality analysis, which indicates that the disclosure of materiality analysis tends to be related to the company’s debt condition. The study fills a gap in the literature by contributing to research on sustainability reporting quality, specifically on materiality analysis.

This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020. A structured literature review (SLR) methodology is used to investigate how the SR literature develops and focuses. The study uses keywords such as “sustainability report” and “sustainability reporting” to identify studies that are relevant to a given topic. A total of 44 published studies were found. This study identifies the main directions of SR research in the 2015–2020 period and discusses several important aspects of research, namely methodology, research methods, and the theory used. To enrich the results, this study defines the scope, country of research, topics and sectors studied. The study provides insight into future SR research used by researchers to develop SR research. Several things are proposed that can be used as a guide for future SR research, such as sustainability in SMEs and the public sector. Ensuring sustainability is one of the research topics that can be a direction for researchers in the future. Theories such as contingency and source credibility can be an alternative to explaining the reality of sustainability reporting.

Social media is a new platform for CEOs to build their image and create a strong personal brand to represent themselves and their company. This research examines an outstanding Malaysian fashion icon and social media–savvy businesswoman with over a million followers on Instagram, Vivy Yusof, the youngest Malaysian e-commerce mogul and an example of a successful CEO who has used personal branding to build an empire in the fashion industry. The objectives of this research are to identify the type of messages Vivy Yusof communicates to her audience through her personal Instagram posts and to identify the ways Vivy Yusof’s audience engages with her posts on Instagram. Her Instagram post content is classified using the Honeycomb framework that comprises seven functional building blocks, namely, presence, relationships, reputation, groups, identity, conversations, and sharing. In this study, the content of Vivy Yusof’s Instagram posts is categorized by how she focuses on the various functional building blocks in her posts and the implications these blocks have on how her audience interacts with the posts. Her social media presence confirms the importance of CEO personal branding because of her role and influence on the masses evidenced by the willingness of her followers to interact (through likes and comments) and engage with her posts on any subject matter, relating either to her business or personal life. The study contributes to a growing body of literature on personal branding strategies by shedding light on the association between content strategies and engagement with social media content.