This paper explores the integration of digital technologies and tools in English as a Foreign Language (EFL) learning in Jordanian Higher Education through a qualitative open-ended online survey. It highlights the perceptions of 100 Jordanian EFL instructors, each with a minimum of five years of experience, on the digital transformation in the EFL learning process. The survey, consisting of ten open-ended questions, gathered in-depth insights on the benefits, challenges, and implications of this transformation. Thematic analysis was employed to analyze the qualitative data, revealing varied levels of experience, the use of diverse digital tools, and both technical and pedagogical challenges. Key findings include the positive impact of digital tools on teaching and learning experiences, enhanced student engagement, and opportunities for personalized learning and collaboration. The study concludes that leveraging digital resources can enhance EFL learner engagement and learning outcomes, inform future pedagogical practices, and shape the landscape of digital transformation in EFL Higher Education for years to come.

For this, the primary aim of this study was to analyze of the impact of cultural accessibility and ICT (information and communication technology) infrastructure on economic growth in Kazakhstan, employing regression models to asses a single country data from 2008 to 2022. The research focuses on two sets of variables: cultural development variables (e.g., number of theaters, museums, and others) and ICT infrastructure variables (e.g., number of fixed Internet subscribers, total costs of ICT, and others). Principal component analysis (PCA) as employed to reduce the dimensionality of the data and identify the most significant predictors for the regression models. The findings indicate that in the cultural development model (Model 1), the number of recreational parks and students are significant positive predictors of GDP per capita. In the ICT infrastructure model (Model 2), ICT costs are found to have a significant positive impact on GDP per capita. Conversely, traditional connectivity indicators, such as the number of fixed telephone lines, show a low dependence on economic growth, suggesting diminishing returns on investment in these outdated forms of ICT. These results suggest that investments in cultural and ICT infrastructure are crucial for economic development. The study provides valuable insights for policymakers, emphasizing the need for quality improvements in education and strategic modernization of communication technologies.

Entrepreneurship education plays a crucial role in improving college students' entrepreneurial skills. With the significant momentum gained by digital entrepreneurship, there is an urgent need for digital transformation in entrepreneurship education. However, entrepreneurship education digital transformation (EEDT) is developing in a rapid but fragmented manner, which requires more systematic guidance. This study aims to assess the current research themes and formulate a framework for entrepreneurship education digital transformation. The research employs a systematic literature review and a theory triangulation method. According to the review’s outcome, which focused on 56 articles published between 2018 and 2023, the researcher constructed a conceptual framework for entrepreneurship education digital transformation. To test the construct validity of the framework, the researcher modified it twice through theory triangulation, following the guidelines of the entrepreneurship education ecosystem theory and the education digital transformation framework. This study offers recommendations for research and practice in digital transformation of entrepreneurship education, encompassing a holistic strategy, new educational approaches, novel curriculum designs, and the enhancement of digital literacy among entrepreneurship teachers.

This research investigates how accountants in Thailand are adapting to changes driven by advances in digital technology, environmental issues, and professional accounting organizations. The study identifies key factors influencing these shifts and assesses their impact on the accounting field. A survey of accountants from large manufacturing firms in Thailand was conducted, examining internal, external, and personal factors affecting their roles and responsibilities. The study uses Structural Equation Modeling (SEM) to analyze data from 174 respondents, identifying leadership and digital technology readiness as internal factors; sustainability force, professional entity, and digital technology force as external factors; and competency skills and attitude as personal factors. The fit indices collectively suggest that the model has a good fit to the data, demonstrated by Comparative Fit Index (CFI) value (0.91), Tucker-Lewis Index (TLI) (0.891), Root Mean Squared Error of Approximation (RMSEA) (0.067), and chi-square/degree of freedom model (1.776). The combination of the indices supports the conclusion that the model is robust and well-aligned with the observed data, and importantly capturing the relationships between the constructs under the study. Results reveal a significant transformation in the professional identity of Thai accountants, primarily driven by their positive attitude towards changes. Notably, professional accounting bodies and educational institutions appear to hinder this evolution. The findings emphasize the need for professional organizations to realign their strategies to better support the evolving roles of accountants.

Village Finance System (SISKEUDES) is a village financial reporting application policy. The application of the SISKEUDES is as a form of accountability to be accessible and known by the community. However, communication problems, resources, knowledge and limited internet networks in many regions still cause problems in reporting process. The research used a qualitative descriptive method by conducting in-depth interviews and document analysis of Mamala Negeri SISKEUDES. The policy implementation model according to George Edward III was used as an analysis tool. This research was designed to be carried out for 5 (five) months to explore various data from various information regarding this research problem. The research findings are that the provision of facilities and infrastructure for Mamala Negeri supporting human resources is still limited, making it difficult to apply the SISKEUDES 2.0 application. Besides, the village also needs more systematic transaction planning, which allows each transaction to be recorded completely both planning and realization.