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 study explores the complex dynamics of handling augmented reality (AR) data in higher education in the United Arab Emirates (UAE). Although there is a growing interest in incorporating augmented reality (AR) to improve learning experiences, there are still issues in efficiently managing the data produced by these apps. This study attempts to understand the elements that affect AR data management by examining the relationship between the investigated variables: faculty readiness, technological limits, financial constraint, and student engagement on data management in higher education institutions in the UAE, building on earlier research that has identified these problems. The research analyzes financial constraints, technological infrastructure, and faculty preparation to understand their impact on AR data management. The study collected detailed empirical data on AR data management in UAE higher education environments using a quantitative research methods approach, surveys. The reasons for choosing this research method include cost-effectiveness, flexibility in questionnaire design, anonymity and confidentiality involved in the chosen methods. The results of this study are expected to enhance academic discourse by highlighting the obstacles and remedies to improving the efficiency of AR technology data management at higher education institutions. The findings are expected to enlighten decision-making in higher education institutions on maximizing AR technology’s benefits for improved learning outcomes.

The aim of this research is to determine the incidence of socioeconomic variables in migration flows from the main countries of origin that form part of the international South-North migration corridor, such as Mexico, China, India, and the Philippines, during the 1990–2022 period. The independent variables considered are GDP per capita, unemployment, poverty, higher education, and public health, while the dependent variable is migration flows. An econometric panel data model is implemented. The tests conducted indicate that all variables have an integration order of I (1) and exhibit long-term equilibrium. The econometric models used, Dynamic Ordinary Least Squares (DOLS) and Fully Modified Ordinary Least Squares (FMOLS), reveal that unemployment and poverty had the strongest influence on migration flows. In both models, within this international migration corridor, GDP per capita, higher education, and health follow in order of importance.

With the advent of the big data era, the amount of various types of data is growing exponentially. Technologies such as big data, cloud computing, and artificial intelligence have achieved unprecedented development speed, and countries, regions, and multiple fields have included big data technology in their key development strategies. Big data technology has been widely applied in various aspects of society and has achieved significant results. Using data to speak, analyze, manage, make decisions, and innovate has become the development direction of various fields in society. Taxation is the main form of China’s fiscal revenue, playing an important role in improving the national economic structure and regulating income distribution, and is the fundamental guarantee for promoting social development. Re examining the tax administration of tax authorities in the context of big data can achieve efficient and reasonable application of big data technology in tax administration, and better serve tax administration. Big data technology has the characteristics of scale, diversity, and speed. The effect of tax big data on tax collection and management is becoming increasingly prominent, gradually forming a new tax collection and management system driven by tax big data. The key research content of this article is how to organically combine big data technology with tax management, how to fully leverage the advantages of big data, and how to solve the problems of insufficient application of big data technology, lack of data security guarantee, and shortage of big data application talents in tax authorities when applying big data to tax management.

The research aims to investigate the prospective implications of Artificial Intelligence (AI) on traditional media, and to elucidate the conceptualization of AI within the discourse of media professionals, governmental and private media stakeholders in Jordan, alongside media scholars and IT experts. Employing the focus group method, a specialized interview tool distinguished by its purpose, design, and procedures, two distinct cohorts were engaged: media practitioners and officials on one hand, and academics and experts on the other. The investigation revealed the absence of a universally agreed upon terminology concerning AI, attributable to its nascent nature and rapid evolution. Notably, AI, leveraging its diverse and highly proficient tools, demonstrates significant potential for transformative impacts across various facets of the media landscape. These encompass the facilitation of exceptional content production, the empowerment of journalists to express their creative capacities, and substantial reductions in time, labor, and procedural overheads in media product development. Concurrently, the integration of AI within media environments is anticipated to pose formidable challenges to existing institutional frameworks. Additionally, the imperative of curriculum development in academic institutions, both public and private, is underscored to acquaint students with AI methodologies.