This study aims to analyze, investigate the implications, and identify differences in the progress of the effect of institutional changes and organizational transformation in Indonesian higher education. The structuration analysis shows that examining the conditions that have resulted in the replication and modification of social systems is the focus of the structuration analysis. The image of structuration theory conveys both a sense of regularity and continuity, as well as respect for the labor that must be done daily and the mundane but essential tasks that must be completed. The finding of this study is that with the mandate that universities have been given to implement the three primary pillars that support Indonesia’s higher education system, the difficulty level of the problem facing Indonesia’s higher education system has increased. We suggest a future research agenda and highlight the changes and transformations in power, interests, and alliances that affect the evolution of higher education institutions.

The development of critical thinking (CT) enhances academic and professional opportunities. A review of literature reveals the use of fragmented analysis techniques, such as descriptive and correlational methods, among others, which hinder a deeper understanding of CT levels. This research aims to develop a methodology for analyzing Critical Thinking test scores, integrating five phases: exploratory, item analysis, scoring, gap analysis, and correlational. Using a quantitative approach, CT skills were analyzed with the Halpern Critical Thinking Assessment, which includes both open- and closed-ended questions to measure five skills: Verbal Reasoning (VR), Argument Analysis (AA), Hypothesis Testing (HT), Probability Use (PU), and Problem Solving (PS). The sample consisted of 214 students aged 18 and older. The item analysis phase categorized the items into quadrants: satisfactory, for review, or for elimination, based on difficulty and discrimination indices. The gap analysis revealed that Verbal Reasoning and open-ended formats were less satisfactory. The correlational phase, using heat maps, showed a stronger association between Verbal Reasoning and Probability Use. The methodological contributions include a variety of strategies that provide recommended procedures for analyzing tests or questionnaires in general. In today’s digital age, the development of critical thinking is not only a desirable skill but an essential necessity for the higher education system.

With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

Since 1999, China’s higher education has experienced significant growth, with the government dramatically increasing college enrollment rates, thereby enhancing the overall quality of education. However, most existing studies have primarily focused on the quantity of education, with little attention having been given to the impact of higher education quality (HEQ) on economic growth. This study aims to explore how higher education quality (HEQ) contributes to regional economic growth through scientific and technological innovation (STI) and human capital accumulation. Using panel data from 31 Chinese provinces from the period 1999 to 2022, panel regression models and instrumental variable methods were employed to analyze both the direct and indirect impacts of higher education quality (HEQ) on economic growth. The results confirm that improving higher education quality (HEQ) is crucial for sustaining China’s economic growth. More specifically, higher education promotes regional economic expansion both directly, by enhancing labor productivity, and indirectly, by facilitating scientific and technological innovation. Furthermore, the study suggests that the balanced distribution of educational resources across regions should be prioritized to support coordinated regional development. This research provides insights for policymakers on how balanced regional economic development can be achieved through educational and technological policies. This work also lays a foundation for future studies.

The COVID-19 pandemic has fundamentally transformed the global education landscape, compelling institutions to adopt e-learning as an essential tool to sustain academic activities. This research examines the critical impact of e-learning on arts and science college students in Coimbatore, with an emphasis on its influence on their readiness for campus recruitment. Using a survey of 300 students, this study investigates their perceptions of online education, highlighting both its advantages, such as flexibility and accessibility, and its challenges, including engagement barriers and technical limitations. Data was collected through structured questionnaires and analyzed using statistical methods to draw meaningful insights. The research also explores the efficacy of online assessments in recruitment processes and assesses students’ awareness of available e-learning platforms and courses. The urgency of this study lies in addressing the pressing need to optimize digital education models as institutions globally transition toward blended learning post-pandemic. The findings underline the dual potential and limitations of e-learning, concluding with actionable recommendations to enhance its effectiveness, particularly in preparing students for competitive employment opportunities.

Latin America is increasingly contributing to scientific research on leadership, although less than other regions. What are the predominant paradigms on leadership within the scientific community in Mexico? The article reviews doctoral dissertations on leadership from the National Autonomous University of Mexico (UNAM) and the Anahuac University of Mexico (UA) defended before 2021. The findings highlight that 1) the number of doctoral dissertations has grown from 2016 onwards, especially in educational leadership. 2) In both universities a “functionalist” paradigm prevails, based on the transformational leadership model. 3) Two other leadership paradigms are present, referred to in this article as ‘political’ and ‘humanistic’. 4) These three paradigms have their characteristics and preferences in terms of research methodology, language, and reference authors. 5) The use of a paradigm is associated with the type of faculty rather than the type of university (public or private): in business faculties the functionalist paradigm predominates, in education faculties the humanist paradigm, and in political science or communication faculties the political paradigm. In conclusion, it is recommended to confirm the exploratory result obtained and to promote the dialogue between leadership paradigms.