This study discusses prospects and challenges facing start-up entrepreneurs in language and culture-related tourist attractions in Lombok, Indonesia. Data were collected by observing the operations of tourism entrepreneurs and interviewing the owners, workers, clients, and authorities in the industry. The data were analyzed using a mixed method where tourism sales over one year of business experience were quantitatively analyzed and where prime causes leading to profits and losses were qualitatively explicated. The findings identify six prospective opportunities and five challenges in sustainably establishing language and culture-related tourist attractions as core entrepreneurial businesses. This study enriches our understanding of what micro and small entrepreneurs experience at the early stages of business start-ups and how they respond to uncertainties facing them. The study also provides readers with an understanding of the prospects and the challenges facing small tourist-related entrepreneurs in operations at early start-up stages and serves as a reminder to small businesses about the potential challenges in their business operations. The article also recommends viable management plans to refer to as contingency strategies for probable future challenges. Furthermore, this study attempts to fill a gap in the literature on start-up entrepreneurship in language and culture-related tourist attractions.

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.

Coordination and integration among farms within agri-food chains are crucial to tackle the issue of fragmentation within the primary sector, both at the European and national level. The Italian agri-food system still complains about the need to aggregate supply to support market dynamics, especially for niche and quality products that characterize the Made in Italy. It is well known that the Italian agri-food sector is closely linked to the relationship between agriculture on one hand and culture/tradition on the other, which is reflected in the high number of quality products that have obtained EU PDO (Protected Designation of Origin) and PGI (Protected Geographical Indication) recognition. The development of vertical forms of coordination has found significant support in recent years from the integrated supply chain design approach, which is increasingly becoming an essential tool for implementing rural development policies. In this context, the study provides a comparison between companies that have joined the Integrated Supply Chain Projects of the Rural Development Program and those that have not applied. The aim is to highlight any differences in order to understand policy impact. The analysis is based on the Emilia-Romagna region Farm Accountancy Data Network (FADN) data, and the sample consists of more than 2 thousand farms. The statistical analysis conducted compares treated and non-treated using the Welch-t-test for independent unmatched samples. The main results show higher values for treated farms when structural variables are analyzed, like the utilized agricultural area or the agricultural work unit. In general, higher balance sheet performances emerged for treated farms. In conclusion, this study shows that the Integrated Supply Chain Projects represent a worthwhile tool both to increase cooperation, food quality, and to enhance a competitive agricultural sector.