In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

The study aims to explore the impact of examination-oriented education on Chinese English learners and the importance of cultural intelligence in second language acquisition. Through a questionnaire administered to postgraduate students majoring in English in China, the research discovered that the emphasis on test scores and strategies in China’s higher English education system has led to a neglect of cultural backgrounds and cross-cultural communication. The findings underscore the necessity for reforms in English teaching within Chinese higher education to cultivate students’ intercultural intelligence and enhance their readiness for international careers in the era of globalization.

As autonomous vehicles (AVs) revolutionize the global transportation landscape, their implications for emerging economies like Malaysia remain a subject of significant interest. This study delves into the multifaceted world of AV technology, focusing on Malaysia’s unique transportation challenges and opportunities. Through interviews with key stakeholders and experts, the research uncovers valuable insights into AV technology’s awareness, regulatory landscape, integration hurdles, potential benefits, and inclusivity impact in the Malaysian context. The study finds that while AVs hold the promise of improved road safety, reduced traffic congestion, and enhanced environmental sustainability, addressing challenges related to regulation, infrastructure, and public acceptance is imperative for successful integration. Additionally, AV technology has the potential to significantly enhance inclusivity in transportation, benefiting individuals with disabilities. The study underscores the need for holistic policy and infrastructure development to leverage the benefits of AV technology and pave the way for a sustainable and inclusive transportation future in Malaysia.

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.

Intra-regional trade serves as a key growth engine for East Asian economies. Accompanying the rapid growth of bilateral and intra-regional trade ties, the East Asian economies are becoming increasingly connected and interdependent. Infrastructure connectivity plays a crucial role in bridging different areas of the East Asian region and enabling them to reap the full socioeconomic benefits of economic cooperation and integration. Nevertheless, further improvement of infrastructure in the region faces major challenges due to the lack of effective mechanisms for coordination and dialogue on regional integration through funding infrastructure projects, as well as the serious trust deficit among member states that has arisen from the on-going territorial and historical disputes.

This paper reviews and compares the opportunities and challenges in terms of port and intermodal development in China and India—the two fast-growing economic giants in the world. The study analyzes the future direction of these two countries’ port-hinterland intermodal development from the sustainability perspective. Both China and India face some major opportunities and challenges in port-hinterland intermodal development. The proposal of the Silk Road Economic Belt and the 21st-century Maritime Silk Road, also known as the Belt and Road Initiative (BRI), offers plentiful opportunities for China. A challenge for China is that its development of dry ports is still in the infancy stage and thus it is unable to catch up with the pace of rapid economic growth. As compared with China, India focuses more on the social aspect to protect the welfare of its residents, which in turn jeopardizes India’s port-hinterland intermodal development in the economic sense. The biggest challenge for India is its social institution, which would take a long time to change. These in-depth comparative analyses not only give the future direction of port-hinterland intermodal development in China and India but also provide references for other countries with similar backgrounds.