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.

With the rising global consumer demand for green and healthy food, the tea industry is facing unprecedented competitive pressure. Therefore, how to build tea enterprises with sustainable competitiveness has become a key issue facing the industry. This paper firstly reviews the concept of traceability systems and their evolution and, based on the theory of enterprise competitive advantage, explores the influence mechanism of traceability as a strategic resource on the long-term competitiveness of tea enterprises; secondly, it analyzes the multi-dimensional role of traceability on enterprise competitiveness from five aspects, namely, quality and safety control and guarantee, brand image shaping and trust construction, market dynamics response and consumer feedback, risk response and product recall, as well as technological innovation and efficiency enhancement; finally, combined with the above analysis, this paper constructs a theoretical framework for the competitiveness of tea enterprises, integrates the impact of traceability in different dimensions, and proposes a multi-level competitiveness enhancement model. Through this framework, tea enterprises can more comprehensively understand and grasp the close relationship between traceability and the long-term competitive advantage of enterprises and then make strategic adjustments according to their own actual situation so as to realize sustainable competitiveness enhancement in the future market competition.

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 spiritual dimensions contained in New Quality Productive Forces are not only the core driving force for its vigorous development but also the key to leading it towards high-quality development. These spiritual dimensions include the scientific spirit of daring to innovate and continuous exploration, the fighting spirit of being unyielding and enterprising in the face of challenges, the collaborative spirit of being innovative and entrepreneurial in the face of challenges, and the spiritual spirit of being a good teacher. These spiritual dimensions include the scientific spirit of daring to innovate and continuous exploration, the fighting spirit of being unyielding and enterprising in the face of challenges, the collaborative spirit of advocating These spiritual dimensions include the scientific spirit of daring to innovate and continuous exploration, the fighting spirit of being unyielding and enterprising in the face of challenges, the collaborative spirit of advocating cross-disciplinary cooperation and open sharing, and the dedication of serving society and benefiting humanity. the concept of green development ensures that New Quality Productive Forces, while pursuing economic benefits, is also committed to achieving These spiritual dimensions are interwoven and complement each other, jointly constructing the spiritual core of New Quality Productive Forces. These spiritual dimensions are interwoven and complement each other, jointly constructing the spiritual core of New Quality Productive Forces and injecting it with profound moral depth and a continuous source of development momentum.

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.

Throughout the course of a project cycle, the many phases of project management—including planning, execution, control and monitoring, and ending—are integrated and executed. In modern firms, project management has become the dominant tool for managing change. Best practices have emerged due to global project management practices and company evolution. The primary goal was to investigate how project management approaches affected project performance of the Saudi Arabia Small and Medium Sized Enterprises (SMEs). This study investigated the impact of various project management practices including risk management, communication, leadership, and stakeholder management, on project performance in manufacturing SMEs in Riyadh, Saudi Arabia. A quantitative research methodology was employed, with data collected from 250 employees (i.e., supply chain, finance and R&D managers/supervisors) across 8 SMEs. The results revealed that risk management, leadership practices, and stakeholder management significantly contribute to project performance. Surprisingly, no significant relationship was found between communication practices and project performance. The findings of this study emphasize the importance of effective risk management, strong leadership, and efficient stakeholder management in achieving successful project outcomes. Finance managers and R&D managers in Saudi manufacturing SMEs should lead and engage stakeholders to improve project performance. Supply chain managers must manage risk and maintain stakeholder relationships to avoid disruptions. Communication improvements, despite their small impact, are essential for departmental coordination. Global project management strategies tailored to local culture and business will improve project success.