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.

With the rising global consumer demand for green and healthy food, the tea industry is facing unprecedented competitive pressure. Therefore, how to build tea enterprises with sustainable competitiveness has become a key issue facing the industry. This paper firstly reviews the concept of traceability systems and their evolution and, based on the theory of enterprise competitive advantage, explores the influence mechanism of traceability as a strategic resource on the long-term competitiveness of tea enterprises; secondly, it analyzes the multi-dimensional role of traceability on enterprise competitiveness from five aspects, namely, quality and safety control and guarantee, brand image shaping and trust construction, market dynamics response and consumer feedback, risk response and product recall, as well as technological innovation and efficiency enhancement; finally, combined with the above analysis, this paper constructs a theoretical framework for the competitiveness of tea enterprises, integrates the impact of traceability in different dimensions, and proposes a multi-level competitiveness enhancement model. Through this framework, tea enterprises can more comprehensively understand and grasp the close relationship between traceability and the long-term competitive advantage of enterprises and then make strategic adjustments according to their own actual situation so as to realize sustainable competitiveness enhancement in the future market competition.

Sustainable development (SD) is an approach that aims to meet the needs of the present generation without compromising the ability of future generations to meet their own needs. Education for sustainable development (ESD) is a key component in achieving this goal, as it equips young people with the knowledge, skills, and values needed to make sustainable decisions. This study investigated how preschool teachers in Saudi Arabia understood (SD) and the state of (ESD) practices. A survey was used to collect data from 230 Saudi preschool teachers. The findings revealed that 90% of teachers lacked awareness regarding SD. The overall evaluation of ESD practices among participants indicated a weak subpar status, with an average score of 2.49 out of 4. Notably, in ascending order, the following three dimensions had weak mean scores: the content aspect (2.38) had the lowest score, followed by the practice aspect (2.54) and the competencies aspect (2.58). Meanwhile, the values aspect (2.63) had an average outcome. Analysing the mean scores of ESD practices based on teachers’ qualifications and school types revealed significant differences, although no variations were observed based on experience. The primary obstacle to ESD implementation in pre-schools was the lack of awareness regarding SD/ESD. The study underscores the significance of expanding teacher training to promote ESD effectively in pre-school settings. The results highlight the need for professional development opportunities to improve ESD implementation in classrooms, educate Saudi preschool teachers about SD, and create instructional materials that align with the principles of ESD.

This research explores the advancement of Artificial Intelligence (AI) in Occupational Health and Safety (OHS) across high-risk industries, highlighting its pivotal role in mitigating the global incidence of occupational incidents and diseases, which result in approximately 2.3 million fatalities annually. Traditional OHS practices often fall short in completely preventing workplace incidents, primarily due to limitations in human-operated risk assessments and management. The integration of AI technologies has been instrumental in automating hazardous tasks, enhancing real-time monitoring, and improving decision-making through comprehensive data analysis. Specific AI applications discussed include drones and robots for risky operations, computer vision for environmental monitoring, and predictive analytics to pre-empt potential hazards. Additionally, AI-driven simulations are enhancing training protocols, significantly improving both the safety and efficiency of workers. Various studies supporting the effectiveness of these AI applications indicate marked improvements in risk management and incident prevention. By transitioning from reactive to proactive safety measures, the implementation of AI in OHS represents a transformative approach, aiming to substantially reduce the global burden of occupational injuries and fatalities in high-risk sectors.

This study investigates the impact of entrepreneurial orientation and green innovation on the performance of SMEs. This research explores the wood waste industry in Ngawi, an area that has never been studied before, thus providing a new perspective and unique local relevance. These findings underscore the critical role of entrepreneurial orientation and green innovation in driving sustainable business growth and improving SME performance. The results show that both entrepreneurial orientation and green innovation having a positive and significant link with SMEs performance. Further, the study reveals that the relationship between entrepreneurial orientation and green innovation having a positive and significant link with SMEs performance mediated by knowledge-sahring. The study also highlights the importance of larger sample sizes, and external factors to provide more comprehensive insights for practitioners and policymakers.

State-owned enterprises (SOEs) manage significant portion of world economy, including in the developing countries. SOEs are expected to be active and play significant role in improving the country’s economic performance and welfare through enhancing innovation performance. However, closed innovation process and lack of collaboration hinders SOEs to reach satisfying innovation performance level. This paper explores the construction and role of innovation ecosystem in the strategic entrepreneurship process of SOEs, of which is represented by dynamic capability framework, business model innovation, and collaborative advantage. Based on the analysis, this paper concluded that the collaboration between actors in the Innovation Ecosystem (IE) has positive effect to strengthening SOE’s Sensing Capabilities (SC) related to the process of exploring and identifying innovation opportunities. The increase of Sensing Capabilities (SC) will play significant role as input or antecedent on formulating proactive Innovation Strategy (IS) in orchestrating SOE’s innovation process. SOEs which has implementing proactive Innovation Strategy (IS) will be able to build collaboration and finding right Business Model Innovation (BMI). Finally, by building collaboration with other actors through the innovative business model has significant role to increase SOE’s Collaborative Advantage (CA), which considered as a proxy for competitiveness of SOEs.