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.

This study discusses prospects and challenges facing start-up entrepreneurs in language and culture-related tourist attractions in Lombok, Indonesia. Data were collected by observing the operations of tourism entrepreneurs and interviewing the owners, workers, clients, and authorities in the industry. The data were analyzed using a mixed method where tourism sales over one year of business experience were quantitatively analyzed and where prime causes leading to profits and losses were qualitatively explicated. The findings identify six prospective opportunities and five challenges in sustainably establishing language and culture-related tourist attractions as core entrepreneurial businesses. This study enriches our understanding of what micro and small entrepreneurs experience at the early stages of business start-ups and how they respond to uncertainties facing them. The study also provides readers with an understanding of the prospects and the challenges facing small tourist-related entrepreneurs in operations at early start-up stages and serves as a reminder to small businesses about the potential challenges in their business operations. The article also recommends viable management plans to refer to as contingency strategies for probable future challenges. Furthermore, this study attempts to fill a gap in the literature on start-up entrepreneurship in language and culture-related tourist attractions.

Students from different cultures possess varying levels of skills in learning, remembering, and understanding concepts. Some terms and their explanations may seem easy for one group of students but difficult for another. Therefore, delivering educational content that aligns with student’s learning capabilities is a challenging task based on cultural orientations. This study addresses the learning challenges by developing a Thesaurus Glossary E-learning (TGE) framework method. This study introduces the TGE method which is a multi-language tool with visual associations that adapts to students’ capabilities. It also examines cultural differences and native languages, particularly aiding Arab Native to visualize appropriate terms (thesaurus) and their explanations (glossary) based on students’ learning capabilities. TGE learns from students’ term selection behavior and displays terms at a simple or advanced level that matches their learning ability. Additionally, TGE demonstrated its effectiveness as an e-learning tool, accessible to all students anytime and anywhere. The study analyzed 314 records related to student performance, out of which 114 students were surveyed to evaluate the effectiveness of the TGE method. This work presents TGE as a novel e-learning tool designed to enhance conceptual thinking within the context of modern educational practices during the digital transformation. TGE is based on artificial intelligence algorithms and associative rules that simulate the human brain, establishing logical connections between related key terms and sketching associations among diverse facets of a situation. An experiment was conducted at a private university in the Sultanate of Oman to assess the effectiveness of the proposed TGE tool. TGE was integrated with selected subjects in information systems and used by the students as a resource for e-learning methods and materials. The results show that 85% of students who used TGE improved their performance by 19%. We believe this work could establish a new smart e-learning teaching method and attract modern and digital universities to enhance student learning outcomes linked with conceptual thinking.

The introduction of artificial intelligence (AI) marks the beginning of a revolutionary period for the global economic environments, particularly in the developing economies of Africa. This concept paper explores the various ways in which AI can stimulate economic growth and innovation in developing markets, despite the challenges they face. By examining examples like VetAfrica, we investigate how AI-powered applications are transforming conventional business models and improving access to financial resources. This highlights the potential of AI in overcoming obstacles such as inefficient procedures and restricted availability of capital. Although AI shows potential, its implementation in these areas faces obstacles such as insufficient digital infrastructure, limited data availability, and a lack of necessary skills. There is a strong focus on the need for a balanced integration of AI, which involves aligning technological progress with ethical considerations and economic inclusivity. This paper focuses on clarifying the capabilities of AI in addressing economic disparities, improving productivity, and promoting sustainable development. It also aims to address the challenges associated with digital infrastructure, regulatory frameworks, and workforce transformation. The methodology involves a comprehensive review of relevant theories, literature, and policy documents, complemented by comparative analysis across South Africa, Nigeria, and Mauritius to illustrate transformative strategies in AI adoption. We propose strategic recommendations to effectively and ethically utilize the potential of AI, by advocating for substantial investments in digital infrastructure, education, and legal frameworks. This will enable Africa to fully benefit from the transformative impact of AI on its economic landscape. This discourse seeks to offer valuable insights for policymakers, entrepreneurs, and investors, emphasizing innovative AI applications for business growth and financing, thereby promoting economic empowerment in developing economies.

This research explores the interactions within supply chains in the manufacturing sector, with a special emphasis on the distinctive obstacles encountered by the mosquito coil industry. The study is motivated by the need to comprehensively understand and address the multifaceted challenges encountered by manufacturers in their supply chain processes. The mosquito coil industry holds significant importance in Malaysia, primarily due to the country’s tropical climate, which is conducive to mosquito proliferation and the transmission of mosquito-borne diseases. Nowadays, there are growing complexities and disruptions experienced by the mosquito coil sector’s supply chain, prompting an in-depth investigation. The main objective is to identify the challenges and resilience strategies employed by manufacturers in this sector, providing an understanding that contributes to the broader discourse on supply chain dynamics. Employing a qualitative case study methodology, this research engages in extensive data collection through interviews, document analysis, and direct observations within the selected mosquito coil manufacturing entity. This methodology allows for an immersive exploration of the challenges faced, revealing insights into the factors influencing the supply chain dynamics. The study reveals a wide array of challenges, from obtaining raw materials to managing distribution logistics, underscoring the unique complexities specific to the sector. As a result, the research identifies and analyzes resilience strategies implemented by the mosquito coil manufacturer to mitigate challenges, such as procurement challenges faced in financial related issues, logistical complexities occurred from recent years’ worldwide pandemic, production disruptions from company’s human resource-related issues, global factors from the company’s competitors and market challenges, and technology integration from rapid technological advancements. Thus, implications of this study extend beyond the mosquito coil sector, contributing valuable knowledge to the academic community, practitioners, and policymakers involved in supply chain management. The research not only addresses the identified challenges but also serves as a foundation for enhancing the overall understanding of manufacturing supply chain dynamics, thereby fostering informed decision-making for improved industry resilience.

A state of emergency allows authorities to exercise special powers, including the temporary suspension of regular legal provisions and human rights standards. This scenario engenders a conflict between extraordinary powers and the foundational principles of the rule of law. This paper investigates one of the most contentious legal dilemmas concerning emergency powers: whether these powers must be exercised within the bounds of legal constraints. This paper also explores whether ordinary principles of legality apply in situations involving emergency powers. This study aims to examine how this tension is approached from different perspectives. It focuses on discussing the challenges for the rule of law in the state of emergency. It also studies Vietnam’s approach to addressing these challenges during the COVID-19 pandemic.