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.
As the technical support for economic activities and social development, standards play a great role in modern society. However, with the increasing digitization of various industries, the traditional form of standards can no longer meet the needs of the new era, and there is an urgent need to digitally transform standards using advanced technologies. The digital transformation of standards involves the standard itself and all stages of its life cycle, is a very complex systematic project, in the transformation process, technology plays a key role. Therefore, this paper summarizes the key technologies involved in the process of digital transformation of standards, sorted out and evaluated them according to different purposes for which they were used, while giving the digitalization of standards transformation technology development trends and planning as well as typical cases, hoping to provide a comprehensive and clear perspective for those engaged in the related work, as well as reference for the subsequent research and application of digital transformation of standards.
With the continuous development of our society, the education community has also put forward a series of new requirements that align with the current era. Among them, in the teaching activities of kindergarten teachers, the effective reference of information technology is conducive to teachers guiding children to participate in learning, helping teachers to create a good teaching environment by means of information technology, and helping to expand children's vision and develop children's intelligence. However, at present, some kindergarten teachers in our country do not have information technology literacy, which hinders the growth of children. Therefore, this paper focuses on the cultivation of information technology literacy among kindergarten teachers in the new era.
As one of the key initiatives promoted by the Chinese government, precision poverty alleviation aims to lift information-blocked areas out of poverty and ensure their sustainable economic development. Yunnan Province, characterized by its combination of old, young, border, and poor areas, is the province with the most diverse types of poverty, the widest poverty coverage, and the deepest poverty levels in the country. Yunnan has carried out anti-poverty work in tandem with the national efforts for 42 years in a planned and organized manner, ultimately achieving the goal of zero absolute poverty. In this process, digital rural development has played a very important role. Based on the current experience of digital construction in developed regions, completing regional digitalization requires meeting the needs of information resources, information environment, and information supply and demand. Through keyword search, text analysis, and field visits, we summarized the factors considered by local governments in policy formulation. We also attempted to map out the path for rural governments to build digital villages. With the ultimate goal of bridging the urban-rural gap, the study of digital rural development in Yunnan will provide an effective case.
This paper delves into the intricate dynamics of suburban transportation transformation within the Jakarta Metropolitan Area, with a specific focus on the evolution of the Commuter Line and Bus Rapid Transit (BRT) systems. Utilizing spatial analysis, qualitative descriptions, and stakeholder insights, the paper unveils self-organizing dynamics. It critically examines the role of transportation infrastructure in shaping the broader landscape of urban development. Unlike a traditional approach, the paper seeks to unravel the self-organization processes embedded in transportation planning, unveiling adaptive strategies crafted to tackle the distinct challenges of suburban transportation. By using autonomy, flexibility, adaptability, and collaboration frameworks, the paper contributes to a nuanced understanding of suburban transportation dynamics, with implications for policymakers, planners, and researchers grappling with similar challenges in diverse metropolitan regions.
The research aimed to: 1) analyze components and indicators of digital transformation leadership among school administrators, 2) assess their leadership needs, and 3) develop mechanism models to promote this leadership. A mixed-method approach was applied, involving three sample groups: 8 experts, 406 administrators, and 7 experts. Data collection tools included semi-structured interviews, leadership scales, needs assessments, and focus group discussions, with analysis performed through construct validity testing, needs assessment, and content analysis. The findings revealed: 1) The components and indicators of digital transformation leadership showed structural validity, as confirmed by the model's alignment with empirical data (Chi-Square = 82.3, df = 65, p = 0.072, CFI = 0.998, TLI = 0.997, RMR = 0.00965, RMSEA = 0.0256). 2) Among the leadership components, "innovative knowledge" ranked highest in need (PNImodified = 0.075), followed by "ideological influence" (0.066), "consideration of individuality" (0.055), "intellectual stimulation" (0.052), and "inspiration" (0.053). 3) Mechanism models for promoting leadership emphasized enhancing these five components to strengthen administrators' skills in applying technology, managing teaching and development plans, and fostering innovation. Administrators were encouraged to tailor strategies to individual needs, inspire personnel, and create a commitment to organizational change and development. These mechanisms aim to equip administrators to effectively lead transformations, motivate staff, and drive educational institutions to adapt and thrive in evolving environments.
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