Although various actors have examined the user acceptance of e-government developments, less attention has so far devoted to the relationship between attitudes of certain commuter groups against digital technologies and their intention to engage in productive time-use by mobile devices. This paper aims to fill this gap by establishing an overall framework which focuses on Hungarian commuters’ attitudes toward e-government applications as well as their possible demands of developing them. Relying on a representative questionnaire survey conducted in Hungary in March and April 2020, the data were examined by a machine learning and correlations to identify the factors, attitudes and demands that influence the use of mobile devices during frequent commuting. The paper argues that the regularity of commuting in rural areas, as well as the higher levels of qualification and employment status in cities show a more positive, technophile attitude to new ICT and mobile technologies that strengthen the demands for digital development, with special regard to optimising e-government applications for certain types of commuting groups. One of the main limitations of this study is that results suggest a picture of the commuters in a narrow timeframe. The findings suggest that developing e-government applications is necessary and desirable from both of the supply and demand sides. Based on prior scholarly knowledge, no research has ever analysed these correlations in Hungary where commuters are among the European citizens who spend extensive time with commuting.

The digitalization of the construction industry is deemed a crucial element in Construction 4.0’s vision, attainable through the implementation of digital twinning. It is perceived as a virtual strategy to surmount the constraints linked with traditional construction projects, thereby augmenting their productivity and effectiveness. However, the neglect to investigate the causal relationship between implementation and construction project management performance has resulted from a lack of understanding and awareness regarding the consequences of digital twinning implementation, combined with a shortage of expertise among construction professionals. Consequently, this paper extensively explores the relationship between digital twinning implementation and construction project management performance. The Innovation Diffusion Theory (IDT) is employed to investigate this relationship, utilizing a quantitative research approach through document analysis and questionnaire surveys. Additionally, partial least squares structural equation modeling (PLS-SEM) with SmartPLS software is employed to deduce the relationship. The results underscore that digital twinning implementation significantly improves construction project management performance. Despite recognizing various challenges in digital twinning implementation, when regarded as moderating factors, these challenges do not significantly impact the established causal relationship. Therefore, this investigation aligns with the national push toward the digitalization of the construction sector, highlighting the positive impacts of digital twinning implementation on construction project management performance. Moreover, this study details the impacts of implementing digital twinning from the construction industry’s perspective, including positive and negative impacts. Afterwards, this paper addresses the existing research gap, providing a more precise understanding and awareness among construction industry participants, particularly in developing nations.

This research investigates how accountants in Thailand are adapting to changes driven by advances in digital technology, environmental issues, and professional accounting organizations. The study identifies key factors influencing these shifts and assesses their impact on the accounting field. A survey of accountants from large manufacturing firms in Thailand was conducted, examining internal, external, and personal factors affecting their roles and responsibilities. The study uses Structural Equation Modeling (SEM) to analyze data from 174 respondents, identifying leadership and digital technology readiness as internal factors; sustainability force, professional entity, and digital technology force as external factors; and competency skills and attitude as personal factors. The fit indices collectively suggest that the model has a good fit to the data, demonstrated by Comparative Fit Index (CFI) value (0.91), Tucker-Lewis Index (TLI) (0.891), Root Mean Squared Error of Approximation (RMSEA) (0.067), and chi-square/degree of freedom model (1.776). The combination of the indices supports the conclusion that the model is robust and well-aligned with the observed data, and importantly capturing the relationships between the constructs under the study. Results reveal a significant transformation in the professional identity of Thai accountants, primarily driven by their positive attitude towards changes. Notably, professional accounting bodies and educational institutions appear to hinder this evolution. The findings emphasize the need for professional organizations to realign their strategies to better support the evolving roles of accountants.

Village Finance System (SISKEUDES) is a village financial reporting application policy. The application of the SISKEUDES is as a form of accountability to be accessible and known by the community. However, communication problems, resources, knowledge and limited internet networks in many regions still cause problems in reporting process. The research used a qualitative descriptive method by conducting in-depth interviews and document analysis of Mamala Negeri SISKEUDES. The policy implementation model according to George Edward III was used as an analysis tool. This research was designed to be carried out for 5 (five) months to explore various data from various information regarding this research problem. The research findings are that the provision of facilities and infrastructure for Mamala Negeri supporting human resources is still limited, making it difficult to apply the SISKEUDES 2.0 application. Besides, the village also needs more systematic transaction planning, which allows each transaction to be recorded completely both planning and realization.

This paper aims to provide a comprehensive view of the E-Government Development Index analysis in Southeast Asia. Through a review of the results of an annual survey of 192 United Nations (UN) member states, the study identified 11 countries with the E-Government Development Index in Southeast Asia. The findings in this study revealed that the E-Government Development Index (EGDI) in Southeast Asian countries displays different levels of development. Singapore, Malaysia, and Brunei are the countries in the region with the highest EGDI scores. Singapore leads the area with a high EGDI score. These countries have effectively implemented advanced e-government services, such as online public services, digital infrastructure, and e-participation, which have greatly improved the quality of life of their citizens and the efficiency of their government function. On the other hand, countries such as Cambodia, Laos, and Myanmar lag in their e-government development as a result of factors such as limited Internet access, inadequate digital infrastructure, and low levels of digital literacy among the populations of these countries. In addition, some moderate progress has been made in the development of e-government in mid-level countries, such as Thailand, Indonesia, the Philippines, and Vietnam. These countries continue to improve their digital infrastructure and enhance their e-service offerings to close the digital divide. Overall, EGDI in Southeast Asia reflects different levels of digital transformation in the region, with each country facing its distinct set of difficulties and opportunities when it comes to leveraging technology for better governance and public service delivery.

The study is focusing on cyberspace—a new type of space mastered by humans with the help of digital technologies. This systematic review uses SPAR-4-SLR protocol to analyze over 30 years of scholarly research indexed in Scopus database, highlighting five time periods: before 1995, 1996–2008, 2009–2012, 2013–2019, and after 2020. A final sample of 6645 publications in social sciences, Business, management and accounting (BMA), and Economics, econometrics and finance (EEF) was analyzed across multiple parameters, including: chronology, types of documents, sources, countries, institutions, authors, topics, and most cited publications. The review has systematized information about the most influential organizations and individuals involved in cyberspace research. First of all, these are researchers from the United States, the United Kingdom, and China. Key journals that publish research on the topic have been identified, and a ranked list of funding organizations supporting research on the social and economic aspects of cyberspace are identified. The study provides insights into the achievements of the social and economic sciences in cyberspace over the past 30 years. The results will be useful to scholars who seek for a general overview on the topic of cyberspace, as well as experts and policymakers developing mechanisms and tools for regulating cyberspace as a mixture of the virtual and real worlds.