Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

This study examines the factors influencing e-government adoption in the Tangerang city government from 2010 to 2022. We gathered statistics from multiple sources to reduce joint source prejudice, resulting in a preliminary illustration of 1670 annotations from 333 regions or cities. These regions included major urban centers such as Jakarta, Surabaya, Bandung, Medan, Makassar, and Denpasar, as well as other significant municipalities across Indonesia. After removing anomalous values, we retained a final illustration of 1656 annotations. Results indicate that higher-quality digital infrastructure significantly boosts e-government adoption, underscoring the necessity for resilient digital platforms. Contrary to expectations, increased budget allocation for digital initiatives negatively correlates with adoption levels, suggesting the need for efficient spending policies. IT training for staff showed mixed results, highlighting the importance of identifying optimal training environments. The study also finds that policy adaptability and organizational complexity moderate the relationships between digital infrastructure, budget, IT training, and e-government adoption. These findings emphasize the importance of a holistic approach integrating technological, organizational, and policy aspects to enhance e-government implementation. The insights provided are valuable for policymakers and practitioners aiming to improve digital governance and service delivery. This study reveals the unexpected negative correlation between budget allocation and e-government adoption and introduces policy adaptability and organizational complexity as critical moderating factors, offering new insights for optimizing digital governance.

This study aims to examine how marketing mix and trust theories influence users’ intentions to adopt herbal platform services in Thailand and examine the impact of these intentions on actual service usage, placing a special focus on the integration of technologies in the context. The significant potential for growth in Thailand’s herbal business and the currently underutilized online platforms, it is crucial for stakeholders to understand the determinants of investment intentions. Merging marketing mix and trust theories, this research offers a comprehensive analysis of factors influencing the use of herbal platform, highlighting the relevance of herbal in enhancing service adoption. This study utilized a quantitative approach, gathering data through online surveys from 416 users of online herbal platforms in Thailand using SEM to examine the impact of gender on consumers’ decisions to use these platforms. This study provides insights into effective business strategies for herbal companies and contributes novel perspectives to the literature on herbal services. It specifically examines cognitive and emotional trust impacts and explores gender dynamics within the context of Health development. The study clarifies the roles of these factors and assesses the impact of gender on platform adoption, highlighting the importance of m-Health services in facilitating this process. Enhancing user engagement with herbal platform services requires prioritizing influential determinants, streamlining the investment experience, and underscoring the sector’s contribution to economic revitalization. Authorities should prioritize simplifying the investment landscape and initiating advocacy campaigns, while platform developers are advised to improve the user experience, bolster educational efforts, and heighten awareness of the investment advantages within the herbal industry. This research provides stakeholders with insights into the factors that enhance Thais’ engagement with herbal market platforms, especially via online channels. Identifying these key drivers is anticipated to boost participation in the herbal market, thereby contributing positively to Thailand’s economy.

This study aims to explore the mediating role of perceived organizational support(POS) in the relationship between university teachers' competence and job performance. Through a questionnaire survey of 968 undergraduate university teachers in China, 879 valid questionnaires were collected. The study employed quantitative methods, constructing a university teacher competence scale comprising foundational competence, teaching competence, research competence, and innovation competence, as well as a job performance scale encompassing task performance, relationship performance, and adaptive performance. Structural equation modeling and SOBEL tests were used for data analysis. The results showed that POS exhibited different mediating effect patterns between various competence dimensions and job performance dimensions: no significant mediating effect was found in task performance; partial mediating effects were observed in relational performance and adaptive performance; and a complete mediating effect was identified between foundational competence and adaptive performance. The study provides theoretical support and practical guidance for university teachers management, emphasizing the importance of establishing a competence-based human resources management system, strengthening teachers perceptions of organizational support, and establishing diverse evaluation standards. Future research could further explore the impact of different cultural backgrounds and organizational types on mediating effects.