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.

Health data governance is essential for optimal processing of data collection, sharing, and reuse. Although the World Health Organization (WHO) has proposed practical guidelines for managing health data during the pandemic, the Organization for Economic Cooperation and Development (OECD) found that many countries still lack the use of health data for decision-making. Therefore, this research aimed to identify and assess the challenges faced by health organization in implementing health data governance from various countries based on research articles. The challenges were assessed based on key components of health data governance from practitioner and scientist perspectives. These components include stakeholder, policy, data management, organization, data governance maturity assessment, and goals. The method used followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines for collecting and reporting. Data were collected from several databases online with large repositories of academic studies, including IEEE Xplore, ScienceDirect, National Library of Medicine, ProQuest, Taylor and Francis Group, Scopus, and Wiley Online libraries. Based on the 41 papers reviewed, the results showed that policy was found to be the biggest challenge for health data governance. This was followed by data management such as quality, ownership, and access, as well as stakeholders and data governance organization. However, there were no challenges regarding maturity assessment and data governance goals, as the majority of research focused on implementation. Policy and policymaker awareness were identified as major components for the implementation of health data governance. To address challenges in data management and governance organization, creating committees focused on these components proved to be an effective solution. These results provided valuable recommendations for regulators and leaders in a healthcare organization to optimally implement health data governance.

This paper examines the impact of the COVID-19 pandemic on financial inclusion in China, a country with a significant agricultural sector and an evolving digital landscape. The pandemic has accelerated the shift towards digital financial services, underscoring disparities in access. This study explores the pre- and post-pandemic scenarios of financial inclusion in China, evaluates the economic and social impacts of the pandemic, and assesses the role of digital transformation in the financial sector. It also investigates the changing roles of commercial banks and microfinance institutions, the integration of technology in finance, and the development of rural-urban economic linkages. The paper aims to propose strategies to enhance financial inclusion, ensuring it reaches the most vulnerable, and concludes with recommendations for creating a more equitable and robust economic system.

Objective/Aim: In the context of a constantly changing legislative environment and the necessity for professionals to develop their skills, the research focuses on identifying effective methods and tools that facilitate efficient learning and professional development in the field of labour law. This study aimed to propose a pedagogical technology for the preparation and training of specialists in the field of labour law and to assess the effectiveness of the training based on the specified technology. Method: The study involved 124 participants, with 63 in the experimental group and 61 in the control group. Statistical analysis was performed using Microsoft Excel. The student’s t-test indicated significant improvements in the experimental group’s training effectiveness, confirming the proposed pedagogical technology’s efficacy. Results: Consequently, implementing training and education technology for specialists in the labour law field was proposed to enhance the indicators. The criteria for the preparation of specialists in the field of labour law were delineated, including knowledge of labour legislation, consulting and support skills, analytical skills, communication skills, and continuous learning. According to the criteria above, levels of preparation for specialists in the field of labour law were established, namely high, medium, and essential. The proposed training and education technology for specialists in the field of labour encompasses the following tools: The utilisation of online platforms and educational resources, virtual classes and simulations, the incorporation of multimedia materials, the integration of adaptive learning technologies, the implementation of project- and problem-oriented teaching methodologies, the incorporation of interactive methodologies, the incorporation of cloud technologies and mobile applications, and the provision of assessment and feedback. Conclusion: The proposed pedagogical technology effectively enhances the training and education of labour law specialists. The experimental group’s significant improvement in learning outcomes confirms the technology’s efficacy. Implication: The findings of this research hold significant social implications. Improved training and education of labour law specialists leads to a more competent and effective legal workforce. This, in turn, ensures better protection of workers’ rights and fairer employer-employee relations, contributing to overall social stability.