This study discusses prospects and challenges facing start-up entrepreneurs in language and culture-related tourist attractions in Lombok, Indonesia. Data were collected by observing the operations of tourism entrepreneurs and interviewing the owners, workers, clients, and authorities in the industry. The data were analyzed using a mixed method where tourism sales over one year of business experience were quantitatively analyzed and where prime causes leading to profits and losses were qualitatively explicated. The findings identify six prospective opportunities and five challenges in sustainably establishing language and culture-related tourist attractions as core entrepreneurial businesses. This study enriches our understanding of what micro and small entrepreneurs experience at the early stages of business start-ups and how they respond to uncertainties facing them. The study also provides readers with an understanding of the prospects and the challenges facing small tourist-related entrepreneurs in operations at early start-up stages and serves as a reminder to small businesses about the potential challenges in their business operations. The article also recommends viable management plans to refer to as contingency strategies for probable future challenges. Furthermore, this study attempts to fill a gap in the literature on start-up entrepreneurship in language and culture-related tourist attractions.

This paper conducts a comparative analysis of mentoring and metacognition in education, unveiling their intricate connections. Both concepts, though seemingly disparate, prove to be interdependent within the educational landscape. The analysis showcases the dynamic interplay between mentoring and metacognition, emphasizing their reciprocal influence. Metacognition, often perceived as self-awareness and introspection, is found to complement the relational and supportive nature of mentoring. Within this context, metacognitive education within mentoring emerges as a vital component. Practical recommendations are offered for effective metacognitive training, highlighting its role in enhancing cognitive and metacognitive skills. Moreover, the paper introduces the concept of a “mentoring scaffolding system.” This system emphasizes mentor-led gradual independence for mentees, facilitating their professional and personal growth. The necessity of fostering a metacognition culture in education is a central theme. Such a culture promotes improved performance and lifelong learning. The paper suggests integrating metacognition into curricula and empowering learners as essential steps toward achieving this culture. In conclusion, this paper advocates for the integration of metacognition into mentoring and education, fostering self-awareness, independence, and adaptability. These attributes are deemed crucial for individuals navigating the challenges of the information age.

The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.

Performance Management is a major concern to various stakeholders in Education System, it is considered to be key driver to improve school effectiveness and learning quality. However, the complexity of education Systems, has made it challenging to apply an effective PM model. This study paper introduces a maturity model with six dimensions, fifteen Capability Areas and forty-two Best-Practices to assess education systems’ organizational capacity for performance management. It provides deep insights into their structural and functional characteristics and serves as a framework for decision-makers to identify and implement missing practices while enhancing existing ones. The maturity model was developed following the Design Science Research methodology to ensure both rigor and relevance. A bottom-up approach guided its design, integrating insights from extensive literature reviews and lessons learned from benchmark countries. The evaluation process employed a qualitative approach, using focus groups with a carefully selected cohort of academics, experts, and practitioners. The Moroccan case study serves as part of the “Reflection and Learning” phase, providing an initial test for the model and paving the way for further empirical research. Future studies will aim to test, refine, and extend the model, facilitating its application across diverse educational contexts.

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.