The purpose of this study is to investigate the relationship between the use of business intelligence applications in accounting, particularly in invoice handling, and the resultant disruption and technical challenges. Traditionally a manual process, accounting has fundamentally changed with the incorporation of BI technology that automates processes and allows for sophisticated data analysis. This study addresses the lack of understanding about the strategic implications and nuances of implementation. Data was collected from 467 accounting stakeholder surveys and analyzed quantitatively using correlational analysis. Multiple regression was utilized to investigate the effect of BI adoption, technical sophistication on operational and organizational performance enhancements. The results show a weak association between the use of BI tools and operational enhancements, indicating that the time for processing invoices has decreased. Challenges due to information privacy and bias were significant and negative on both operational and organizational performance. This study suggests that a successful implementation of a BI technology requires an integrated plan that focuses on strategic management, organizational learning, and sound policies This paper informs practitioners of how accounting is being transformed in the digital age, motivating accountants and policy makers to better understand accounting as it evolves with technology and for businesses to invest in concomitant advances.

An unprecedented demand for accurate information and action moved the industry toward RegTech where computing, big data, and social and mobile technologies could help achieve the demand. With the introduction and adoption of RegTech, regulatory changes were introduced in some countries. Enhanced regulatory changes to ease the barriers to market entry, data protection, and payment systems were also introduced to ensure a smooth transition into RegTech. However, regulatory changes fell short of comprehensiveness to address all the issues related to RegTech’s operation. This article is an attempt to devise a Privacy Model for RegTech so industries and regulators can protect the interests of various stakeholders. This model comprises four variables, and each variable consists of many items. The four variables are data protection, accountability, transparency, and organizational design. It is expected that the adoption of this Privacy Model will help industries and regulators embrace standards while being innovative in the development and use of RegTech.

In today’s digital education landscape, safeguarding the privacy and security of educational data, particularly the distribution of grades, is paramount. This research presents the “secure grade distribution scheme (SGDS)”, a comprehensive solution designed to address critical aspects of key management, encryption, secure communication, and data privacy. The scheme’s heart lies in its careful key management strategy, offering a structured approach to key generation, rotation, and secure storage. Hardware security modules (HSMs) are central to fortifying encryption keys and ensuring the highest security standards. The advanced encryption standard (AES) is employed to encrypt graded data, guaranteeing the confidentiality and integrity of information during transmission and storage. The scheme integrates the Diffie-Hellman key exchange protocol to establish secure communication, enabling users to securely exchange encryption keys without vulnerability to eavesdropping or interception. Secure communication channels further fortify graded data protection, ensuring data integrity in transit. The research findings underscore the SGDS’s efficacy in achieving the goals of secure grade distribution and data privacy. The scheme provides a holistic approach to safeguarding educational data, ensuring the confidentiality of sensitive information, and protecting against unauthorized access. Future research opportunities may centre on enhancing the scheme’s robustness and scalability in diverse educational settings.

Divorce for female civil servants in Indonesia is more complex than for non-civil servants due to a pseudo-administrative process. This condition requires submitting a written application for divorce permission to their agency and proceeding through multiple lengthy stages. During this process, women must verbally disclose sensitive personal details to state authorities. Failure to obtain written permission or to report the divorce within a specific period can result in disciplinary action. This paper examines how female civil servants protect their privacy while seeking divorce permission, focusing on managing personal information, controlling divorce-related details at work, and handling the information turbulence that arises. The researcher collected data from 12 female civil servants at Indonesia’s Directorate General of Taxes (DGT) who had applied for divorce permission. The findings reveal the subjective experiences and strategies women civil servants use to manage sensitive personal issues. The quasi-administrative nature of the divorce permit process introduces complexities that extend beyond formal procedures. Regulations governing the submission of divorce permits, overseen by government agencies, often add to the burden these women face, neglecting their privacy and psychological well-being. Impartial individuals and gender preferences in the verification team can exacerbate distress. Therefore, revising the divorce permit regulations to enhance privacy and sensitivity is crucial. The study recommends early information about the process and communication training for maintaining privacy.

This study investigates the public’s perceptions of digital innovations in pharmacy, with a focus on health informatics and medication management. Despite the rapid development of these technologies, a comprehensive understanding of how various demographics perceive and interact with them is lacking hence, this research aims to bridge this gap by offering insights into public attitudes and the factors influencing the adoption of digital tools in pharmacy practice, as KSA population and healthcare professionals after Covid-19 has observed the significant potential of digital health. A cross-sectional survey involving 1132 participants was conducted, employing SPSS for data analysis to ensure precise and reliable results. The findings indicate general optimism about the potential of digital innovations to enhance healthcare outcomes but concerns about data privacy and usability significantly affect user acceptance. The researchers recommended tailored educational programs and user-centered design to facilitate the adoption of digital pharmacy innovations. Key contributions include the identification of ‘Ease of Use’ and ‘Data Security and Privacy’ as predominant factors in the adoption of digital health tools.

The widespread adoption of digital technologies in tourism has transformed the data privacy landscape, necessitating stronger safeguards. This study examines the evolving research environment of digital privacy in tourism management, focusing on publication trends, collaborative networks, and social contract theory. A mixed-methods approach was employed, combining bibliometric analysis, social contract theory, and qualitative content analysis. Data from 2004 to 2023 were analyzed using network visualization tools to identify key researchers and trends. The study highlights a significant increase in academic attention after 2015, reflecting the industry's growing recognition of digital privacy as crucial. Social contract theory provided a framework emphasizing transparency, consent, and accountability. The study also examined high-impact articles and the role of publishers like Elsevier and Wiley. The findings offer practical insights for policymakers, industry leaders, and researchers, advocating for ongoing collaboration to address privacy challenges in tourism.