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.

This study explores the intricate relationship between emotional cues present in food delivery app reviews, normative ratings, and reader engagement. Utilizing lexicon-based unsupervised machine learning, our aim is to identify eight distinct emotional states within user reviews sourced from the Google Play Store. Our primary goal is to understand how reviewer star ratings impact reader engagement, particularly through thumbs-up reactions. By analyzing the influence of emotional expressions in user-generated content on review scores and subsequent reader engagement, we seek to provide insights into their complex interplay. Our methodology employs advanced machine learning techniques to uncover subtle emotional nuances within user-generated content, offering novel insights into their relationship. The findings reveal an inverse correlation between review length and positive sentiment, emphasizing the importance of concise feedback. Additionally, the study highlights the differential impact of emotional tones on review scores and reader engagement metrics. Surprisingly, user-assigned ratings negatively affect reader engagement, suggesting potential disparities between perceived quality and reader preferences. In summary, this study pioneers the use of advanced machine learning techniques to unravel the complex relationship between emotional cues in customer evaluations, normative ratings, and subsequent reader engagement within the food delivery app context.

This study rigorously investigates the Starlink Project’s impact on Thailand’s legal frameworks, regulatory policies, and national security concerns. Utilising a well-structured online questionnaire, we collected responses from 1378 Thai participants, meticulously selected to represent diverse demographics, technology usage patterns, and social media interactions. Our analytical approach integrated binary regression analysis to dissect the intricate relationships between various predictor variables and the project’s potential effects. Notably, the study unveils critical insights into how factors such as age, gender, education level, income, as well as specific technology and social media usage (including laptop, smartphone, tablet, home and mobile Internet, and TikTok), influence perceptions of Starlink’s impact. Intriguingly, certain variables like Twitter and YouTube usage emerged as non-significant. These nuanced findings offer a robust empirical basis for stakeholders to forge targeted strategies and policies, ensuring that the advent of the Starlink Project aligns with Thailand’s national security, legal, and regulatory harmony.

This research aims to explore the impact of government policies to promote mass tourism in Bali. Qualitative method with the support of a phenomenological approach and in-depth interviews and FGD. The Butler tourism area life cycle model theory is used to evaluate the impact of tourism on land use and cultural conflict with six stages of destination development, namely exploration, involvement, development, consolidation, stagnation, and decline or rejuvenation. The findings reveal that Bali has experienced all stages of Butler’s model. From 1960–1970, Bali was in the exploration phase, offering tourists authentic experiences. At the beginning of 1970–2000, Bali had entered five phases marked by rapid tourism growth. Now, Bali reached a consolidation phase with a focus on managing tourism quality. Now, Bali is entering a phase of stagnation, facing challenges such as overcrowding and environmental degradation. Bali is at the crossroads between phases of decline and rejuvenation, with efforts to overcome environmental problems and diversify tourism products. This study concludes that mass tourism has significant positive and negative impacts on tourist destinations. Although it can improve the local economy and preserve culture, it can also cause environmental damage and cultural conflict. The Bali government’s policy strategy for the future is to overcome cultural conflicts including tourist education, sustainable tourism development, empowerment of local communities, enforcement of regulations, and intercultural dialogue. The implementation of this policy strategy can be carried out effectively to manage cultural conflicts towards a sustainable Bali tourism future.

This study investigates the impact of various educational and social factors on the digital skills of vocational education and training (VET) students, emphasizing the significance of continuous skill development in the digital age. Utilizing structural equation modeling (SEM), the paper analyzes data from 382 adult VET students in Greece, examining the effects of Erasmus program participation, daily computer use, educational platforms, and social network engagement on digital competencies. The findings reveal that participation in Erasmus programs and the use of educational platforms significantly enhance students’ digital skills, highlighting the value of international experiences and digital learning tools in VET. Conversely, daily computer use alone does not significantly impact digital skills, suggesting that structured and purposeful digital tool integration is essential for skill development. The study also underscores the positive role of social networks in improving content management skills, advocating for their strategic use in educational settings. These results demonstrate the need for targeted digital literacy initiatives within VET programs to prepare students for modern labor market demands. The research contributes to the theoretical understanding of digital skill acquisition and offers practical insights for educators and policymakers to enhance VET curricula, fostering economic and social progress through improved digital literacy.