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.

At the beginning of the 21st century, sustainability is today’s most important issue, but it is achieved only in those areas where there is environmental awareness. Natural heritage is a part of heritage tourism in terms of the grouping of attraction types. The conceptualization of heritage and cultural heritage itself is not uniform in the national and domestic literature, with some considering heritage tourism to be synonymous with cultural tourism and others interpreting it as a connotation. This study aims to present the natural heritage of Győr-Moson-Sopron County (Hungary). Quantitative research was used to analyze the topic (N = 666), the sample is not representative and the selection of respondents was random. Data were collected between 1 September 2023 and 31 October 2023 using electronic questionnaires shared on Google Drive. Data were processed using SPSS 25.0 and MS Office Excel in addition to the descriptive statistical data (modus, median, standard deviation), correlation, and cross-tabulation analyses. In the framework of quantitative research, respondents’ travel willingness to visit tourist attractions, their specific expenditures, and their intention to participate in various events were conducted. The following questions are addressed in the study, whether all three national parks (Fertő-Hanság, Pannontáj-Sokoró and Szigetköz) are equally popular among tourists, whether the educational level of tourists influences the visitation of Lake Fertő, whether the respondents’ place of residence and the Danube floodplain influence the visitation of the lake and whether the age of the respondents influences the visitation of the 700-year-old oak in Hédervár. The significant finding of the study is that the mean of non-young people’s visitation is higher than that of young people in all three national parks.

The low-carbon economy is the major objective of China’s economy, and its goal is to achieve sustainable economic development. The study enriches the literature on the relationship between digital Chinese yuan (E-CNY), low-carbon economy, AI trust concerns, and security intrusion. The rapid growth of Artificial Intelligence (AI) offered more ways to achieve a low-carbon economy. The digital Chinese yuan (E-CNY), based on the AI technique, has shown its nature and valid low-carbon characteristics in pilot cities of China, it will assume important responsibilities and become the key link. However, trust concerns about AI techniques result in a limitation of the scope and extent of E-CNY usage. The study conducts in-depth research from the perspective of AI trust concerns, explores the influence of E-CNY on the low-carbon economy, and discusses the moderating and mediating mechanisms of AI trust concerns in this process. The empirical data results showed that E-CNY positively affects China’s low-carbon economy, and AI trust concerns moderate the positive impact. When consumers with higher AI trust concerns use E-CNY, their feeling of security intrusion is also higher. It affects the growth of trading volume and scope of E-CNY usage. Still, it reduces the utility of China’s low-carbon economy. This study provides valuable management inspiration for China’s low-carbon economy.

This study aimed to analyze the effect of training programs on entrepreneurial self-efficacy (ESE) and the Optimism of micro, small, and medium enterprises (MSMEs). The research was conducted at Babakan Madang MSMEs, Bogor Regency, assisted by Human Resources Education and Training Center (P2SDM) under the Community Service Institution (LPPM) at IPB University (IPB). The sample size was set at 100 SMEs with a purposive sampling method. Data was obtained by distributing questionnaires and analyzed using Structural Equation Modeling (SEM). The results of the study were as follows: 1) Reactions in the training program did not affect the ESE of MSME actors, 2) Learning in the training program affected the ESE of MSME actors, 3) Behavior in the training program did not affect the ESE of MSME actors, 4) Results in the training program does not affect the ESE of MSME actors, and 5) ESE affects the Optimism of MSME actors. The effect of ESE on the Optimism of MSME actors is greater than the effect of learning in training programs on the Optimism of MSME owners.

Sustainable development (SD) is an approach that aims to meet the needs of the present generation without compromising the ability of future generations to meet their own needs. Education for sustainable development (ESD) is a key component in achieving this goal, as it equips young people with the knowledge, skills, and values needed to make sustainable decisions. This study investigated how preschool teachers in Saudi Arabia understood (SD) and the state of (ESD) practices. A survey was used to collect data from 230 Saudi preschool teachers. The findings revealed that 90% of teachers lacked awareness regarding SD. The overall evaluation of ESD practices among participants indicated a weak subpar status, with an average score of 2.49 out of 4. Notably, in ascending order, the following three dimensions had weak mean scores: the content aspect (2.38) had the lowest score, followed by the practice aspect (2.54) and the competencies aspect (2.58). Meanwhile, the values aspect (2.63) had an average outcome. Analysing the mean scores of ESD practices based on teachers’ qualifications and school types revealed significant differences, although no variations were observed based on experience. The primary obstacle to ESD implementation in pre-schools was the lack of awareness regarding SD/ESD. The study underscores the significance of expanding teacher training to promote ESD effectively in pre-school settings. The results highlight the need for professional development opportunities to improve ESD implementation in classrooms, educate Saudi preschool teachers about SD, and create instructional materials that align with the principles of ESD.