Accounting education highly affects the level of Professional Accounting Education offered in a country by academic institutions, thus determining the job market competitiveness of accounting professionals. The purpose of this paper is to determine the relationship between accounting education and accounting practices in Sri Lanka. The data for this study is obtained through a well-structured questionnaire among the Finance Managers of listed companies in the Colombo Stock Exchange (CSE). The sample size of the study was 165 Finance Managers, and of them, 122 responded to the questionnaire. This study is significant to the Sri Lankan context due to scant research in the respective research area. The results depict a moderating positive relationship, while effectiveness of accounting education determines the role and performance of accounting professionals in Sri Lanka.

This study, based on the Theory of Planned Behavior (TPB), aims to explore the entrepreneurial intentions of university students in Shandong Province, China, and analyze the major factors influencing these intentions. Structural Equation Modeling was applied to data collected from 680 students across five universities in Shandong Province. The findings reveal that attitudes, subjective norms, and perceived behavioral control significantly influence the students’ entrepreneurial intentions. Specifically, a positive attitude towards the outcomes of entrepreneurship emerged as the strongest factor influencing their intentions, indicating that positive perceptions and expectations of entrepreneurship significantly enhance students’ entrepreneurial inclinations. Perceived behavioral control also showed a strong influence, suggesting that enhancing students’ self-efficacy and awareness of accessible resources is crucial for fostering entrepreneurial intentions. However, the influence of subjective norms was weaker, which may relate to specific cultural and social environmental factors. This study not only provides an empirical basis for entrepreneurship education and policy-making in Shandong Province and beyond but also offers new insights into the application of TPB in the field of entrepreneurship research.

The objective of this paper is to analyze the impact of infrastructure financing on economic growth in emerging markets through the application of both quantitative and qualitative research methodologies. In this study, the research will employ both primary and secondary data to investigate the impact of different structures of infrastructure financing on the performance of the economy through interviews with the stakeholders and policy documents alongside quantitative data from the World Bank and the IMF. The quantitative analysis employs the econometric models to establish the effect of infrastructure investment on the GDP growth of the selected countries, India, China, Brazil, and Nigeria. Additional secondary qualitative data obtained from interviews with policymakers and financial specialists from Brazil, India, and South Africa offer more practical information regarding the efficiency of the discussed financing approaches. This paper is therefore able to conclude that appropriate management of infrastructure investments, particularly those that involve the PPP, are central to the development of the economy. However, certain drawbacks such as the lack of regularity of data and the disparity in the effectiveness of financing instruments by the regions are pointed out. The research provides policy implications to policymakers and investors who wish to finance infrastructure in the emerging economy to enhance economic growth in the long run.

This study examines the development and influence of the international anti-corruption regime, utilizing Critical Discourse Analysis (CDA) to dissect the discursive practices that shape perceptions of corruption and the strategies employed to combat it. Our analysis reveals how Western institutional entrepreneurs play a pivotal role in defining corruption predominantly as bribery and governance failures, underpinned by a neoliberal ideology that prescribes societal norms and identifies corrupt practices. By exploring the mechanisms through which this ideology is propagated, the research enriches institutional entrepreneurship theory and highlights the neoliberal foundations of current anti-corruption efforts. This study not only enhances our understanding of the institutional frameworks that govern anti-corruption discourse but also demonstrates how discourse legitimizes certain ideologies while marginalizing others. The findings offer practical tools for altering power dynamics, promoting equitable participation, and addressing the imbalanced North-South power relations. By challenging established perspectives, this research contributes to transformative discourse and action, offering new pathways for understanding and combating corruption. These insights have significant theoretical and practical implications for improving the effectiveness of corruption prevention and counteraction strategies globally.

This research investigates the relationship between the quality of airline services, customer satisfaction, and brand loyalty with low-cost airlines in Bangkok’s aviation business. It uses structural equation modeling (SEM) to examine the replies of 521 passengers. The study demonstrates a robust and favorable correlation between the quality of service and customer satisfaction, with a direct impact coefficient of 0.961. Furthermore, service quality directly (0.708) and indirectly (0.284) impact brand loyalty. These impacts are mediated by customer satisfaction, which directly affects brand loyalty with a correlation of 0.296. The model explains 92.3% and 99.0% of the variation in customer satisfaction and brand loyalty, respectively, suggesting a robust and reliable match. The demographic study reveals that the predominant group of participants consists of well-educated, middle-income women who regularly use airline services. These results highlight the importance of service quality in improving customer satisfaction and promoting brand loyalty among travelers. Airlines should emphasize the ongoing enhancement of service quality and customer satisfaction to sustain their competitive edge. This research enhances the existing body of knowledge by emphasizing the intermediate function of customer satisfaction and presenting detailed observations relevant to Bangkok’s aviation industry, providing guidance for infrastructural development and investment. It also offers practical suggestions for managing service quality and implementing customer retention strategies.

The affectations caused by extreme events of natural origin such as droughts and floods in traditional homes in the province of Gran Chaco, in Bolivia, are frequent. These aspects compromise the habitat of the populations that occupy them, as is the case of the original Weenhayek people, as an alternative for the improvement of the human habitat of this town. Through theoretical and empirical methods, five variables used for the development of the adaptation model were determined, from the bases of planned adaptation as a component of urban-territorial resilience, in search of an improvement of socio-environmental systems in the face of the effects of climate change, exemplified in the Weenhayek native people. The model establishes the improvements of traditional dwellings, from a current trend of deterioration to one of preservation, conservation and growth in the Weenhayek culture, through various features, such as: Respects the cultural design of the house that integrates local patterns of the environment, ecosystem and contemporary construction elements without affecting its image, the materials and construction techniques used are of a traditional nature, but with contemporary elements that improve their application, durability, stability, as an articulated construction system, commits governments in all instances to the technical-constructive study of the rural areas of the human settlements of the Weenhayek people, and establishes a starting point towards new studies focused on native peoples.