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.

This research presents an innovative perspective on vocational education by merging the Instructional System Design (ISD) model with Innovation in Thailand Vocational Education and Training (InnoTVET) principles. Targeted at nursing students, the course aims to cultivate entrepreneurial skills while connecting vocational training with healthcare policy development. It aligns with global movements in Education for Sustainable Development (ESD), addressing the increasing demand for nurse entrepreneurs who can devise creative healthcare solutions within established policy frameworks. By employing mastery learning techniques alongside design thinking, the course effectively bridges theoretical concepts with practical applications. The mixed-methods study underlines relevant contribution in students’ entrepreneurial mindsets. Results from t-tests reveal the students’ ability to identify opportunities, engage in innovative thinking, and work within policy frameworks. Findings are supported by qualitative data, which demonstrate enhanced confidence, improved problem-solving capacities, and a deeper understanding of healthcare market dynamics. Although expert evaluation of student projects is scheduled for future iterations, the initial outcomes reinforce the course’s success. The course is structured into seven modules spanning 45 hours, featuring active learning components, five business-oriented assignments, and a final innovation project that integrates the curriculum’s core elements. This design ensures students develop both practical expertise and interdisciplinary insights critical to healthcare innovation. The integration of InnoTVET and ISD principles in nursing education sets a precedent for vocational education reform. This example of a successful nursepreneurship initiative provides a scalable model for enhancing vocational programs in diverse fields, fostering innovation and sustainability.

This study begins the conversation on the impact that applicant CSR orientation has on a major phase of workforce development—employer attractiveness. There is also virtually no research that investigates CSRO and workforce development. Meanwhile, this present research effort provides evidence that there is some basic relationship between CSRO and employer attractiveness. The data comes from 280 participants who are interested in joining the hospitality and tourism industries in Pakistan. Structural equation modeling was used to analyze the data. The results showed that all four dimensions are significant predictors of employers‘ attractiveness. More specifically, the ethical aspect of CSR has a stronger impact on employers’ attractiveness, whereas discretionary behavior in CSR has the least impact. The implications for academicians, researchers, and managers in the hospitality industry are given in detail.

The main purpose of this paper was to examine the impact of generative artificial intelligence (AI) on employee well-being and work dynamics. Using qualitative methodology, three semi-structured interviews were conducted to investigate the implications of generative AI on employee outcomes such as efficiency, job satisfaction, ethical considerations, and work-life balance. The findings highlighted the potential benefits and risks associated with generative AI implementation in the workplace. The study contributed to the literature by adopting a qualitative approach, allowing in-depth exploration of individual experiences with generative AI in the workplace. The study discussed the implications for employers, employees, and society.

The sustainability of the creative industry through creative-based tourism in the Laweyan Tourism Village requires the support of a sustainable and inclusive development model for local communities. This research aims to present the design of a tourist village development model that applies the eco-cultural city concept as a Surakarta City Perspective through creative-based tourism towards creative industries. This research uses a qualitative approach with a descriptive exploratory method. Data collection techniques use interviews with key informants. Empirical observation using cultural mapping as identification of physical mapping of spatial layout, build ings and environment, as well as cultural landscapes for tangible and intangible cultural assets of the community in the local landscape in the Laweyan tourist village. Content analysis is applied as a research data analysis method. The research results provide an overview of the design of the creative-based tourism village development model towards a sustainable creative industry including aspects attraction, accessibility, amenities, and ancillary, and green tourism. Model design requires commitment and participation from the government and private sector in collaborating with sustainable tourist village development forums.

It has long been acknowledged that interpersonal trust is the foundation of business partnerships. Interpersonal trust is frequently required in circumstances involving interdependence among parties, wherein each party is cognizant of the other’s vulnerabilities, the potential consequences of their actions, and the favorable anticipations of others. This study aims to examine and understand the impact of the development of interpersonal trust on the long-term sustainability of the Gayo Aceh coffee business, which has been operational since 1908. The unit of analysis in this study is the stakeholders of the Gayo Aceh coffee industry, including farmers, collectors, sellers, and distributors. This study utilizes a qualitative technique, specifically employing a case study design, for both data collection and analysis. To collect data, we utilized observations and semi-structured interviews. The findings of the research indicate that the establishment of interpersonal trust among producers, collectors, sellers, and distributors has had a discernible influence on the current sustainability of the coffee industry in Aceh Gayo.