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.

A method for studying the resilience of energy and socio-ecological systems is considered; it integrates approaches developed at the International Institute of Applied Systems Analysis and the Melentyev Institute of Energy Systems (MESI) of the Siberian Branch of the Russian Academy of Sciences. The article discusses in detail the methods of using intelligent information technologies, in particular semantic technologies and knowledge engineering (cognitive probabilistic modeling), which the authors propose to use in assessing the risks of natural and man-made threats to the resilience of the energy sector and social and ecological systems. More attention is paid to the study and adaptation of the integral indicator of quality of life, which makes it possible to combine these interdisciplinary studies.

A comprehensive survey was conducted in 2012 and 2020 to assess the financial culture of Hungarian higher education students. The findings revealed that financial training effectiveness had not improved over time. To address this, a conative examination of financial personality was initiated by the Financial Compass Foundation, which gathered over 40,000 responses from three distinct age groups: Children, high school students, and adults. The study identified key behavioral patterns, such as excessive spending and financial fragility, which were prominent across all age groups. These results informed Hungary’s seven-year strategy to enhance financial literacy and integrate economic education into the National Core Curriculum. The research is now expanding internationally with the aim of building a comparative database. The study’s main findings highlight the widespread need for improved financial education, with more than 80% of adults demonstrating risky financial behaviors. The implications of these findings suggest the importance of early financial education and tailored interventions to foster long-term financial stability. The international expansion of this research will allow for the examination of country-specific financial behaviors and provide data-driven recommendations for policy development.

Combining physical, social, and economic elements, urban planning plays a critical role in creating sustainable, resilient, and livable urban environments. It encompasses the regulation of land use, infrastructure, transportation systems, and environmental resources, with a focus on sustainable urban design and green infrastructure. While progress has been made, there are still areas that have not been fully explored, including the integration of renewable energy sources and the development of urban environments that are resilient to environmental stresses. This study aims to analyze the direction and scope of urban planning research and to identify research gaps in this area. The method used is bibliometrics by analyzing data obtained from the Scopus database in January 2024. The results of this study showed that Yufeng Zhang, a professor at Wuhan University, China, was the most productive author in producing publications, namely 22 documents. In addition, the article produced by Qianqian Zhou is also influential in this research topic because it gets a number of citations, as high as 204 citations. Additionally, the results indicate the current focus of research on sustainability, adaptation to climate change, and technology in urban planning. These findings can guide future research, direct policy, and ensure an interdisciplinary approach to modern urban and regional challenges.

This study explores relationships of prosocial rule-breaking (PSRB) on employee well-being in the hospitality industry. The study integrates the dynamics such as employee engagement as a mediator, emotional intelligence, and job autonomy as moderating variables. It offers insights into complex dynamics shaping employee behavior and well-being of hospitality industry. The data was collected through structured questionnaire form hospitality sector. The results showed significant positive relations between PSRB, employee engagement, and well-being. Emotional intelligence appeared as a moderator, escalating the relationship between PSRB and employee engagement. Job autonomy also escalating the relationship as moderator between employee engagement and well-being.

This study examines the impact of Human Resource Management (HRM) practices, specifically Compensation, Job Design, and Training, on employee outcomes, including Engagement, Efficiency, Customer Satisfaction, and Innovation within an organizational framework. Employing a quantitative research methodology, the study utilizes a cross-sectional survey design to collect data from employees within a public service organization, analyzing the relationships through structural equation modelling. Findings reveal significant positive relationships between HRM practices and employee performance metrics, highlighting the pivotal role of Employee Engagement as a mediator in enhancing organizational effectiveness. Specifically, Compensation and Job Design significantly influence Employee Engagement and Efficiency, while training is crucial for driving Innovation and Customer Satisfaction. The practical implications of this research underscore the necessity for organizations to adopt integrated and strategic HRM frameworks that foster employee engagement to drive performance outcomes. These insights are vital for HR practitioners and organizational leaders aiming to enhance workforce productivity and innovation. In conclusion, the study contributes valuable perspectives to the HRM literature, advocating for holistic HRM practices that optimize employee well-being and ensure organizational competitiveness. Future research is encouraged to explore these dynamics across various sectors and cultural contexts to validate the generalizability of the findings.