This study analyzes the highly disruptive transportation business in Indonesia. The purpose of observation is to completely synthesize disruptive transportation that causes bad externalities in society. Data sources come from primary data of interviews and secondary data of related literature. The research method uses critical qualitative with a combination of in-depth interviews with several stakeholders. Key findings suggest that trust, consistency, capital ownership and proximity of new entrants to incumbents are important in disruptive innovation processes, empirical implications that transportation in Indonesia has undergone a definite economic shift. The results showed that although the government has publicly expressed its full support for any individual who will develop a business in the digital economy model, it is not effective enough to be consistent in the transportation business. Policy recommendations include adaptive training incentive programs for incumbent groups and accelerated funding assistance for new entrant groups, in addition to strengthening active collaboration between the government and the private sector is urgently needed.

Improving the practical skills of Science, Technology, Engineering and Mathematics (STEM) students at a historically black college and university (HBCU) was done by implementing a transformative teaching model. The model was implemented on undergraduate students of different educational levels in the Electrical Engineering (EE) Department at HBCU. The model was also extended to carefully chosen high and middle schools. These middle and high school students serve as a pipeline to the university, with a particular emphasis on fostering growth within the EE Department. The model aligns well with the core mission of the EE Department, aiming to enhance the theoretical knowledge and practical skills of students, ensuring that they are qualified to work in industry or to pursue graduate studies. The implemented model prepares students for outstanding STEM careers. It also increases enrolment, student retention, and the number of underrepresented minority graduates in a technology-based workforce.

This article aims to examine the impact of fiscal decentralization on the performance of local government expenditure in Vietnam. By using a dataset including 63 provinces from 2012 to 2021, the research shows the more expenditure-based fiscal decentralization occurs, the better is the performance of local expenditure. Moreover, the level of provincial literacy and the size of the private sector have positive impacts on the local expenditure index, while the opposite effect can be seen in the case of the ratios of local citizens to total citizens of the country. Besides this, the study also provides some recommendations which are strictly related to the mechanism of fiscal decentralization to improve local expenditure performance of Vietnamese provinces, such as more effective decentralization of budget expenditures to local government, improving the vertical budget imbalance at local budget level, increasing local government budget autonomy, and establishing stronger mechanisms to control public spending.

An extensive assessment index system was developed to evaluate the integration of industry and education in higher vocational education. The system was designed using panel data collected from 31 provinces in China between 2016 and 2022. The study utilized the entropy approach and coupled coordination degree model to examine the temporal and spatial changes in the level of growth of the integration of industry and education in higher vocational education, as well as the factors that impact it. In order to examine how the integration of industry and education in higher vocational education develops over time and space, as well as the factors that affect it, we utilized spatial phasic analysis, Tobit regression model, and Dagum’s Gini coefficient. The study’s findings suggest that between 2016 and 2022, the integration of industry and education in higher vocational education showed a consistent improvement in overall development. Nevertheless, there are still significant regional differences, with certain areas showing limited levels of integration, while the bulk of regions are either in a state of low integration with high clustering or low integration with low clustering. Most locations showed either a “low-high” or “low-low” level of agglomeration, indicating a significant degree of spatial concentration, with a clear trend of higher concentration in the east and lower concentration in the west. The progress of industrial structure and the degree of regional economic development have a substantial impact on the amount of integration of industry and education in higher vocational education. There is a notable increase in the amount of integration between industry and education in higher vocational education, which has a favorable effect. Conversely, the local employment rate has a substantial negative effect on this integration. Moreover, the direct influence of industrial structure optimization is restricted. The Gini coefficient of the development level of integration of industry and education in higher vocational education exhibits a slight rising trend. Simultaneously, there is a varying increase in the Gini coefficient inside the group and a decrease in the Gini coefficient between the groups. The disparities in the level of integration between Industry and Education in the provincial area primarily stem from inter-group variations across the locations. To promote the integration of industry and education in higher vocational education, it is recommended to strengthen policy support and resource allocation, address regional disparities, improve professional configuration, and increase investment in scientific and technological innovation and talent development.

The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.