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.
Transportation projects are crucial for the overall success of major urban, metropolitan, regional, and national development according to their capacity by bringing significant changes in socio-economic and territorial aspects. In this context, sustaining and developing economic and social activities depend on having sufficient Water Resources Management. This research helps to manage transport project planning and construction phases to analyze the surface water flow, high-level streams, and wetland sites for the development of transportation infrastructure planning, implementation, maintenance, monitoring, and long-term evaluations to better face the challenges and solutions associated with effective management and enhancement to deal with Low, Medium, High levels of impact. A case study was carried out using the Arc Hydro extension within ArcGIS for processing and presenting the spatially referenced Stream Model. Geographical information systems have the potential to improve water resource planning and management. The study framework would be useful for solving water resource problems by enabling decision makers to collect qualitative data more effectively and gather it into the water management process through a systematic framework.
The PPP scholarly work has effectively explored the material values attached to PPPs such as efficiency of services, value for money and productivity, but little attention has been paid to procedural public values. This paper aims to address this gap by exploring how Enfidha Airport in Tunisia failed to achieve both financial and procedural values that were expected from delivering the airport via the PPP route, and what coping strategies the public and private sectors deployed to ameliorate any resultant value conflicts. Based on the analysis of Enfidha Airport, it is argued that PPP projects are likely to fail to deliver financial and procedural values when the broader institutional context is not supportive of PPP arrangements, and when political and security risks are not adequately counted for during the bidding process.
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