This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

This research delves into sustainable educational management practices within Indonesian Islamic universities, aiming to shed light on the current trends, influential authors, co-authorship patterns, prevalent keywords, primary dissemination venues, gaps, and future research directions in this domain. Employing a bibliometric analysis methodology, data was collected using Lens.org software, encompassing publications from various academic databases to ensure a comprehensive exploration. The study reveals a growing interest in sustainability within Indonesian Islamic universities, emphasizing the need for concerted efforts to promote sustainable development. Key findings include identifying influential authors, prevalent keywords, and primary dissemination venues, offering valuable insights for researchers and practitioners in the field. Moreover, gaps and future research directions are highlighted, paving the way for further exploration and enhancement of sustainable educational management practices in Indonesian Islamic universities.

This study explores the advancement of ethical practices and environmental sustainability in Thai banking through an in-depth case analysis of Siam Commercial Bank (SCB), the country’s first indigenous bank founded in 1907. SCB has significantly influenced ethical banking practices and sustainability initiatives. The research provides a unique comparative analysis of SCB’s ethical frameworks and sustainability policies, assessing their impact on key stakeholders, including customers, employees, the community, and the environment. Employing a qualitative case study methodology, this study utilizes secondary data from SCB’s reports and CSR documents, analyzed through thematic analysis and descriptive statistics. The findings reveal SCB’s substantial progress in aligning ethical considerations with environmental sustainability, contributing new insights into ethical decision-making processes and the balance between profit and responsibility. Recommendations are provided to enhance ethical and sustainable practices in banking, adding to the discourse on corporate responsibility, environmental stewardship, and sustainable development.

The safeguarding of agricultural land is rooted in national land surveys and remote sensing data, which are enhanced by contemporary information technology. This framework facilitates the monitoring and regulation of unauthorized alterations in cultivated land usage. This paper aims to analyze land policies at the national, provincial, and local levels, investigate the cultivated land protection strategies implemented within the research region, where the policies have gained societal acceptance, and propose recommendations and countermeasures to enhance the development and utilization of land resources. The central issue of this study is to identify the challenges in achieving a balance between human activities and natural ecosystems. To address this issue, the research employs a combination of literature review, semi-structured interviews, text analysis, and content analysis, emphasizing the integration of empirical fieldwork and theoretical frameworks. Key areas of focus include: (a) the current state of the farmland protection system, (b) the legal foundations for local enforcement, (c) the systematic mechanisms for implementing arable land protection, and (d) the coordinated oversight system involving both the Party and government. Notably, the practice of cultivated land protection faces several challenges, primarily stemming from two factors. Firstly, there exists a disconnect between the economic interests of certain illegal land users and the objectives of land management, which hinders effective enforcement. Secondly, environmental repercussions arise from misinterpretations of land policy or non-compliant land development practices aimed at profit, which contradict the goals of ecological sustainability. The study examines two approaches to address the issue: the distribution and effective use of land resources, and the capacity for monitoring and early warning systems. Findings indicate that Dongtai City in Jiangsu Province has rigorously implemented all national land management policies, while also preserving the adaptability of local townships in practical applications, thereby ensuring the consistency of both the quality and quantity of arable land.