This study aims to explain the design of policy strengthening in forest and land fire disaster mitigation governance, through the integration of ecotourism development in Siak Regency. Based on the research topic, this study employs a qualitative approach to describe governance conditions and the design of policy strengthening in ecotourism-based disaster mitigation governance. Data analysis is performed using Nvivo 12 Plus software. The results of this study indicate that forest and land fire disaster mitigation governance based on ecotourism development still has shortcomings that need to be addressed in the principles of conservation, economy, and community involvement. Then, the design of a policy to strengthen ecotourism-based disaster mitigation governance includes three crucial policy recommendations, namely: the need for special regulations related to forest and land fire disaster mitigation prevention based on the integration of ecotourism principle development, the need for a balance of roles between actors in determining and implementing ecotourism-based disaster mitigation policies, and the need for effective and efficient implementation of ecotourism-based disaster mitigation policies through increasing the involvement of strategic actors. Substantially, the handling of forest and land fire disasters in Siak Regency can be combined with ecotourism activities, especially in tourist village areas, by developing policies to strengthen the utilization of village-owned disaster mitigation facilities such as reservoirs, lakes, or ponds that are converted into water supplies during the dry season for forest and land fire disaster prevention activities and local economy-based tourist destinations. Our findings are a strategic effort to raise awareness among actors and highlight the need for policy-strengthening design in ecotourism-based disaster mitigation. These findings can also contribute to the literature that will be useful for all stakeholders in developing future long-term disaster mitigation governance policies. This study relies heavily on information from key informants, who represent only the perspectives and expertise of the stakeholders encountered. However, it still refers to important elements based on the informants’ knowledge capabilities in the disaster and tourism sectors. Therefore, we propose to conduct future studies on a comprehensive analysis of sustainable ecotourism-based disaster mitigation governance to promote and accelerate the idea of disaster and tourism in the future.

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 paper investigates the transformative role of Artificial Intelligence (AI) in enhancing infrastructure governance and economic outcomes. Through a bibliometric analysis spanning more than two decades of research from 2000 to 2024, the study examines global trends in AI applications within infrastructure projects. The analysis reveals significant research themes across diverse sectors, including urban development, healthcare, and environmental management, highlighting the broad relevance of AI technologies. In urban development, the integration of AI and Internet of Things (IoT) technologies is advancing smart city initiatives by improving infrastructure systems through enhanced data-driven decision-making. In healthcare, AI is revolutionizing patient care, improving diagnostic accuracy, and optimizing treatment strategies. Environmental management is benefiting from AI’s potential to monitor and conserve natural resources, contributing to sustainability and crisis management efforts. The study also explores the synergy between AI and blockchain technology, emphasizing its role in ensuring data security, transparency, and efficiency in various applications. The findings underscore the importance of a multidisciplinary approach in AI research and implementation, advocating for ethical considerations and strong governance frameworks to harness AI’s full potential responsibly.

This study investigates the impact of tourism and institutional quality on environmental preservation, utilizing principal component analysis to generate three composite indices of environmental sustainability for 134 countries from 2002 to 2020. The results reveal that environmental sustainability indices have generally improved in lower- and middle-income nations but have declined in certain high-income countries. The findings also underscore the critical role of institutional quality—particularly regulatory standards, government effectiveness, anti-corruption efforts, and adherence to legal frameworks—in promoting environmental sustainability. However, the study shows that both domestic and international tourism expenditures can have adverse effects on environmental sustainability. Notably, these negative effects are exacerbated in countries with well-developed institutions, which is an unexpected outcome. This highlights the need for careful, thoughtful policymaking to ensure that the tourism sector supports sustainable development, rather than undermining environmental objectives.