Comparative Asia Africa Governmental Accounting
CAAGA XI International Conference & Academic Gathering “Public Accounting in Times of Crisis and Uncertainty: Strengthening Accountability for Sustainable Resilience” 21 Juli 2026 | UTCC – Universitas Terbuka Convention Center Register Now About CAAGA XI The Comparative Asia-Africa Governmental Accounting Conference (CAAGA XI) is a prestigious international platform that bridges scholarship and practice in public sector innovation across Asia and Africa. Organized by APSAE Indonesia in collaboration with RMUTK ISIC Thailand, Mindanao State University, and Universitas Terbuka the conference provides opportunities for interdisciplinary dialogue among researchers, educators, policymakers, and professionals. Main Activities International Conference and Keynote Presentations Call for Papers & Academic Colloquium Keynote Speakers Prof. Sahraman D. Hadji Latif (MS, ME) - Mindanao State University (MSU), Filipina Dr. Agus Sunarya Sulaeman, S.ST., Ak., M.Si, CGAA, CGAE, CPMA, CA. - Kepala Biro Keuangan dan BMN, Kementerian Pendidikan Tinggi, Sains, dan Teknologi Dr. Ira Geraldina, S.E., Ak., M.S.Ak., CA. - Universitas Terbuka Collaborative Research This initiative connects authors across institutions and countries to co-author scholarly works in the public sector domain. Participants will receive peer guidance for publishing in Scopus- or WoS-indexed journals. Multi-institutional collaboration and supervision Targeted support for publication in indexed journals Authors must already have a working draft or manuscript No registration fee (publication fees shared proportionally) Contact & Registration Registration Form: https://bit.ly/CAAGAXI_APSAE Email: caagaix@gmail.com Rida (Indonesia): +62 812 5203 7482 Ada Marie (Thailand): +66 6949 488 980
Factors Affecting Scientific Research Outcomes among Chinese Higher Vocational Institutions: A Study Based on Guizhou
This study investigates institutional, human resource, and external factors affecting scientific research outcomes in Chinese higher vocational institutions, focusing on Guizhou province. A sequential explanatory mixed-methods approach was adopted, involving surveys from 480 vocational educators and semi-structured interviews with 10 top- performing researchers. Using Structural Equation Modelling (SEM), findings revealed that human resources play the most significant role (β = 0.87), followed by institutional (β = 0.72) and external factors (β = 0.65). Research experience, professional development, faculty qualifications, institutional funding, access to international journals, industry partnerships, and external grants are all significant contributors. The significance of regulatory support, targeted funding, and collaborative research in enhancing research quality and productivity was emphasized by the interview results. The study concludes that enhancing human capital, strengthening institutional research infrastructure, and fostering academic-industry linkages are essential for advancing research performance. Policy recommendations include optimizing funding allocation, streamlining research policies, and promoting faculty development programs to support sustainable scientific innovation in vocational education institutions.
The Impact Of Incentive Methods, Leadership Styles, And Organizational Culture On The Work Motivation Of Administrative Staff In Private Universities In Xiamen
This study examines the impact of incentive methods, leadership styles, and organizational culture on the work motivation of administrative staff in private universities in Xiamen. The research framework is based on Self- Determination Theory, Two-Factor Theory, Leadership Theories, and Competing Values Framework Theory. The study adopts a quantitative approach, collecting data from 400 administrative staff across various private universities in Xiamen. Descriptive and inferential statistics, including frequencies, percentages, mean, SD, independent sample t-tests, one-way ANOVA, and multiple linear regression, were used to analyze data. The findings demonstrate that age, marital status, professional title, position level, and work experience have a significant effect on work motivation. The incentive methods, leadership styles, and organizational culture all influence the work motivation of administrative staff. Material rewards, transactional leadership, and innovation demonstrate the strongest influence on work motivation among administrative staff. The research recommends integrating incentive measures, enhancing leadership effectiveness through appropriate styles, and optimizing organizational culture. Additionally, the analysis highlights that administrative staff in the 30-39 age group, with 11-20 years of experience, and those holding intermediate professional titles show higher work motivation than the other groups. Married staff and middle-line administrative staff exhibit stronger work motivation in loyalty and security.
The Impact Of Digital Leadership and Employee Digital Literacy on Service Efficiency of Financial Enterprises: A Case Study of Banks in Fuzhou City
This thesis examines the impact of digital leadership and employee digital literacy on the service efficiency of financial enterprises in Fuzhou, China. The research framework is based on the Resource-Based View (RBV), Digital Leadership, and Digital Literacy theory. The study employs a quantitative approach using a three-stage sampling method to analyze data from 400 respondents across four major banks in Fuzhou. The statistics used to analyze the data included an independent sample t-test, one-way ANOVA, LSD, and multiple linear regression, all at a statistical significance level of 0.05. The study concludes that digital leadership and employee digital literacy have a significant influence on enhancing service efficiency. Digital insight and digital strategic thinking are identified as the strongest drivers among leadership dimensions. At the same time, problem-solving and data and information management skills are the most influential aspects of digital literacy. Educational background, working position, and working experience also demonstrably affect the service efficiency of financial enterprises. The findings recommend strengthening digital leadership development through strategic alignment workshops, improving employee digital literacy via scenario- based training programs, addressing demographic differences through targeted reskilling initiatives, and advocating for policy support to advance digital infrastructure.
Research On The Practice Of Traditional Chinese Culture Education For Asean Students Studying In China Under The New Media Environment
This study examines the impact of entrepreneurship education courses on the entrepreneurial willingness of students majoring in Intelligent Construction at Chinese higher vocational colleges. It uses a cross-sectional survey with a positivist approach, examining four dimensions: quality (curriculum structure and effectiveness), knowledge (integration of professional and entrepreneurial knowledge), ability (teaching capabilities and student skill development), and evaluation (satisfaction and feedback). Based on the Theory of Planned Behaviour and Social Cognitive Theory, the study targets postgraduates in vocational institutions, employing random sampling and statistical analysis. The findings aim to enhance entrepreneurship education programs to meet China's economic innovation goals and prepare students for the digital construction ecosystem.
Experiential Marketing Strategies Of Chinese E- Vehicle Companies: A Study From A Social Network Perspective
This study focuses on the experiential marketing of small electric vehicles in China, emphasizing the role of social networks in the effectiveness of BYD's experiential marketing strategy from a social network perspective. Using a mixed method, the quantitative data from the questionnaire survey and the qualitative opinions from the interviews are integrated. Through reliability and validity, descriptive statistics, correlation, and regression analysis, it is found that the use of social networks is significantly positively correlated with the effectiveness of experiential marketing. Although the direct impact of social network interaction level is not as strong as the implementation intensity of the experiential marketing strategy, the overall impact is enormous. Based on this, this paper proposes several suggestions for BYD to optimize social network experience marketing, including strengthening audience analysis, innovating interactive methods, and establishing an evaluation system. These suggestions provide a practical reference for the electric vehicle industry and other enterprises.
Transforming Junior Middle School IT Education: Evaluating the Pedagogical Impact and Strategic Integration of Cloud-Based Curriculum Resource Databases
The pedagogical effects and implementation difficulties of cloud-based Curriculum Resource Databases (CRDs) in junior middle school IT instruction are examined in this study. Cloud CRDs provide centralized, scalable platforms for storing, accessing, and sharing educational materials as the educational landscape is transformed by digital transformation. The study employs an explanatory design and a positivist paradigm, integrating quantitative survey data from 320 educators with additional qualitative information gathered through document analysis and interviews. Strong user satisfaction is indicated by descriptive statistics that show high mean scores across the four main variables of resource sharing, security, cooperation, and ease of access. Correlation results show that resource sharing (r = 0.72) and ease of access (r = 0.75) are the most important criteria. In contrast, inferential analysis validates statistically significant correlations between cloud CRD aspects and overall happiness. The four predictors account for 64% of the variance in happiness, according to regression modeling, with teamwork and ease of access standing out as key factors. These results are contextualized by qualitative findings, which indicate that infrastructure preparedness, user training, and adherence to national curriculum standards are crucial for successful implementation. Particularly in underprivileged areas, issues including data privacy, system dependability, and digital inequality are noted. Professional development, offline access, mobile optimization, and collaborative content production are some of the strategic interventions suggested by the study. Ultimately, by providing a scalable and inclusive approach to cloud-based resource management, the research contributes to the conversation about educational technology. It emphasizes how CRDs can improve the quality of learning, promote equity, and prepare students for the needs of a world that is increasingly connected by technology.
The Effect of Public Accounting Firm Size on Audit Quality Mediated by Auditor Switching
This study empirically examines the impact of Public Accounting Firm (KAP) size on audit quality mediated by auditor switching. The sample used included 23 transportation and logistics sector companies listed on the IDX during the 2020-2023 time frame. The sample determination was carried out through purposive sampling method. To analyze the data, a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach was used, a sophisticated method that explicitly maps mediation relationships, implemented through WarpPLS 8.0 software. The results prove that KAP size can affect audit quality, while auditor switching is not proven to affect it. Interestingly, KAP size also affects auditor switching decisions, but the mediating role of auditor switching in the relationship between KAP size and audit quality was not found.
The Influence Of Food Consumers' Health Awareness, Product Knowledge, And Perceived Value On Consumer Purchase Intention
In recent years, rising health awareness has significantly influenced consumer behavior, particularly regarding food choices. Consumers are increasingly attentive to the health attributes of food, favoring products that are organic, additive-free, low in calories, and high in fiber. The rapid expansion of the health food market reflects this growing preference, which is further driven by escalating global health concerns such as obesity, cardiovascular diseases, and diabetes. Consequently, the pursuit of a healthier lifestyle is becoming more prominent, especially in dietary practices. This study investigates the impact of health awareness, product knowledge, and perceived value on consumer purchase intention in the context of food consumption. A quantitative research design was employed, using survey questionnaires to collect data. Descriptive statistics—such as frequency, percentage, mean, and standard deviation—were utilized to summarize the data. Inferential statistical techniques, including independent samples t-tests, one-way ANOVA, and multiple linear regression analysis, were applied to test the proposed hypotheses. The findings revealed that demographic factors—namely, gender, marital status, educational background, and monthly income—significantly influenced consumer purchase intention. Moreover, multiple linear regression analysis indicated that all dimensions of health awareness (risk reduction, functional improvement, and physical capability), product knowledge (subjective, objective, and experiential knowledge), and perceived value (social and functional value) had a positive and statistically significant impact on consumer purchase intention.
The Influence Of Teachers' Classroom Management Style Of Private University Teachers On Students' Learning Attitude
This research investigates the influence of classroom management styles of private university teachers on students' learning attitudes. This study applied a quantitative correlational design. Two sets of questionnaires were administered to the research participants. A stratified random sampling with 508 students (aged 18-20) from a private university in Sichuan Province across different grades, genders, and ages was selected as the study sample. The analysis results indicated that teachers' classroom management styles also significantly influence learning attitudes: the laissez-faire style is the most popular among students, followed by the democratic style, while the authoritarian style has the least positive impact on learning attitudes. This study emphasizes the importance of effective classroom management strategies in cultivating positive learning attitudes, recommending that educators adjust their management styles according to students' diverse needs to create a favorable learning environment and enhance students' learning motivation and academic performance. It calls for a deeper understanding of the interaction between teachers' management styles and students' demographic characteristics to inform the development of educational policies in private universities.
The Influence of Product Quality, Shopping Environment, and Promotional Activities on Consumer Behavior in Offline Shopping at X Supermarket Chain, Fuzhou City
This study aimed to assess the effects of demographic factors and the influences of product quality, shopping environment, and promotional activities on consumer behavior in offline shopping at X supermarket chain in Fuzhou City. The research framework was developed based on perceived quality, service scape, and consumer behavior theory. The convenience sampling method was used to collect data from 400 respondents across six X supermarket branches. Data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation. The inferential statistics used were the independent sample t-test, one-way ANOVA, and multiple linear regression, all at a statistical significance level of 0.05. The analysis results indicate that the age difference has a different effect on consumer behavior in offline shopping at X supermarket chain. For product quality, brand has the highest influence, followed by freshness and packaging. In the shopping environment, music and scent have the most significant influence, followed by cleanliness, comfort, and spatial layout. For promotional activities, discount price is the most influential, followed by gift and membership points. The research recommends a comprehensive approach to enhance consumer satisfaction and loyalty, including optimizing product quality management to strengthen trust, enhancing the shopping environment for a better experience, and refining promotional strategies to drive engagement. Additionally, the study emphasizes the importance of adopting age-based targeting, implementing differentiated marketing strategies, and integrating these efforts to establish a competitive advantage for offline supermarkets in Fuzhou.
The Impact Of Growth Mindset & Service Learning On Teaching Uyghur Folk Dance In Xinjiang Arts Institute, Xinjiang, China
This study took the 1000 students and instructors of XINJIANG ARTS INSTITUTE as the research subjects. The purpose of this study is:1) To study the impact of a growth mindset on the satisfaction of Uyghur folk dance among students and instructors at Xinjiang Arts Institute. 2) To identify the impact of a growth mindset on the achievement of Uyghur folk dance among students and instructors at Xinjiang Arts Institute. 3) To assess the impact of service learning on the satisfaction of Uyghur folk dance among students and instructors at Xinjiang Arts Institute. 4) To realize the impact of service learning on the achievement of Uyghur folk dance among students and instructors at Xinjiang Arts Institute. In this paper, we employ a quantitative research method to analyze and explore the impact of growth mindset and service-learning on Uyghur folk dance student achievement and satisfaction at the Xinjiang Arts Institute. Using structured questionnaires to collect data and afterwards apply statistics to generate a conclusion based on empirical evidence. The main research tools were structured questionnaires, tests, and lesson plans. The statistical findings suggest: Participants hold a generally positive view of Uyghur folk dance education. Growth mindset and service learning play meaningful roles in student development. While technical skills and cultural understanding are growing, dance confidence, particularly in leadership roles, remains an area that needs support.
The Influence of Marketing Mix on Student Decision Making in Choosing University A in Bangkok, Thailand
This study aims to analyze the influence of marketing mix on students' decision to choose University A in Bangkok. With a quantitative approach, primary data was collected from 36 students through an online questionnaire, then analyzed using SPSS. The analysis includes classical assumption tests and multiple linear regression. Theoretically, the novelty of this research lies in the testing of the 7P marketing mix in the context of educational institutions in Thailand, in particular University A, which has not been widely researched. The test results showed that of the seven variables, only Physical Evidence had a positive and significant influence. Other variables such as Product, Price, and Promotion have no significant influence. The practical implication of these findings is that University A’s management needs to prioritize investment in the quality of campus infrastructure and facilities as a key strategy to attract new students, as this tangible factor has proven to be more dominant than other elements of the marketing mix in shaping student decisions.
Evaluation of the Impact of the Government's Free Nutritious Meal Program on the Community and the State Budget
This research aims to evaluate the impact of the Free Nutritious Meal Program (MBG) launched by the Government of Indonesia in 2025 on the community and the state budget. The research uses a qualitative approach with an evaluative method, where data is collected through in-depth interviews with three main groups: the community/beneficiaries (students, parents, and teachers), food/kitchen providers, and program managers at the local government level. The results of the study show four main themes, namely: (1) public access and understanding of the program, (2) food quality and availability, (3) impact on health, education, and socio-economic life, and (4) governance, budget, and program coordination. The MBG program has been proven to provide real benefits in improving children's nutrition and enthusiasm for learning, reducing the economic burden on families, and strengthening local economic empowerment. However, challenges are still encountered in terms of late payments, inconsistent distribution, and coordination between institutions that are not optimal. This study concludes that the MBG program has been effective, but it requires strengthening governance, budget transparency, and monitoring mechanisms so that program goals are achieved sustainably.
A Study on the Influence of Informativeness and Entertainment on Social Media User Attitudes of Embedded Ads
This study user attitudes on social media platforms in China, with a focus on the moderating effects of demographic factors. Grounded in advertising effectiveness theory and media richness theory, the research surveyed 400 Chinese social media users aged 20–50 through a structured questionnaire. Data were analyzed using multiple regression, t-tests, and Analysis of Variance (ANOVA). The results reveal that both informativeness and entertainment significantly enhance users’’ attitudes toward embedded ads, with informativeness exerting a stronger influence. Furthermore, demographic variables such as age, education level, and occupation user attitudes, whereas gender does not show a notable impact. Specifically, users aged 31–40, those with a bachelor’’s degree or above, and non-student participants exhibited more favorable responses to embedded advertising. The study concludes that effective embedded ads must entertainment to maximize engagement. These findings offer practical implications for advertisers and platform designers, suggesting that ad strategies should be tailored to demographic characteristics—emphasizing informational clarity for professionals and enhancing entertainment elements for younger audiences.
Integrating Intangible Cultural Heritage into Digital Fine Arts Education of Vocational Institutions in Guizhou, China
The purposes of this study were 1) To analyze the influence of integrating ICH on students' digital fine arts skills, creativity, and cultural knowledge 2) To explore the attitudes and understandings of students and educators towards the integration of ICH into digital fine arts education; and 3) To evaluate the contribution of such integration to the preservation and continuation of local culture among younger generations. Utilizing a mixed-methods design, quantitative data were collected through standardized questionnaires from 227 students. At the same time, qualitative insights were obtained via in-depth interviews with 15 educators and 10 local ICH experts, as well as classroom observations. Data analysis employed descriptive statistics, ANOVA, correlation analysis, and thematic analysis. The research results can be summarized as follows: The findings demonstrate that 1. The influence of integrating ICH on students' digital fine arts skills, creativity, and cultural knowledge into digital art programs significantly enhances students' creative capacity, digital arts proficiency, and sense of cultural identity. 2. The attitudes and understandings of students and educators towards the integration of ICH into digital fine arts education significantly increased motivation and engagement. 3. Evaluating the contribution of such integration to the preservation and continuation of local culture among younger generations helps promote creative skills, cultural sustainability, and local heritage preservation.
Integrating Intangible Cultural Heritage
The Effect Of ESG On Financial Performance With Intellectual Capital As A Moderating Variable
This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023, as well as the moderating roles of Intellectual Capital. A quantitative approach was employed through secondary data documentation techniques and analyzed using panel data regression with a fixed effects model. The research sample consisted of 22 manufacturing companies. The results show that ESG disclosure has a significant influence on financial performance. Intellectual Capital also has a significant impact and positively moderates the relationship between ESG and financial performance. This research implies the importance of ESG practices and intellectual capital management as strategies to enhance the financial performance of manufacturing companies in Indonesia, particularly by strengthening internal capabilities in leveraging sustainability practices.
The Relationship between Time Management Disposition and Coping Style to Develop Academic Self-Efficacy of Students in Fuzhou Technology and Business University
This study aimed to explore the relationship between time management disposition, coping style, and the development of academic self-efficacy among students at Fuzhou Technology and Business University. This study adopted a quantitative method. Data were collected through a questionnaire survey, with a sample of 375 students. Statistics include frequency, percent, mean, standard deviation, Pearson correlation, and regression analyses. The sample showed a balanced gender distribution, with males accounting for 48.9% and females 51.1%. Descriptive statistics indicated that students demonstrated relatively high levels of time management disposition, coping style, and academic self-efficacy. Correlational analysis revealed significant positive relationships among the three variables. The findings revealed that: (1) The surveyed students exhibit relatively high levels across three dimensions: time management disposition, coping style, and academic self-efficacy. (2) There was a significant positive correlation among time management disposition, coping style, and academic self-efficacy. (3) Time management disposition and coping style exert significant predictive effects on academic self-efficacy at Fuzhou Technology and Business University. These findings highlight the importance of fostering effective time management and adaptive coping strategies to enhance students' academic confidence and performance.
The Effects Of Parenting Styles On College Students' Leadership At Vocational And Technical College In Guangxi
This study investigates the impact of parenting styles (rejection, emotional warmth, and overprotection) on leadership development among vocational college students in Guangxi, China, while examining the moderating effects of demographic factors. Using a quantitative approach, 254 first-year nursing students from Guangxi Talent International College were selected through purposive sampling. Data was collected using the Simplified Parenting Style Scale (S-EMBU) and Adolescent Leadership Questionnaire. Descriptive statistics revealed high overall leadership levels (M=4.38, SD=0.91), with emotional warmth being the most prevalent parenting style (M=3.32). Independent samples *t*-tests showed no significant leadership differences based on gender, age, residence, or singleton status (*p* > 0.05). Multiple regression analysis demonstrated that emotional warmth positively predicted leadership (β=0.35, *p*<0.001), while rejection (β=-0.18) and overprotection (β=-0.12) were significant negative predictors (*p*<0.001). The model explained 42% of leadership variance (R²=0.42). Findings indicate parental emotional support is crucial for leadership development, whereas controlling behaviors inhibit it. We recommend family education programs and curriculum reforms to foster democratic parenting practices and optimize leadership cultivation in vocational education.
The Impact of Art Education Teaching Strategy on the Learning Habits of Fu'an Middle Vocational School Students in Fujian Province
This study investigates the impact of Interest-Based Learning (IBL) strategies in art education on the development of learning habits among middle school students at Fu'an Middle Vocational School in Fujian Province. Using a mixed-methods approach, the research combines quantitative and qualitative data to assess the effectiveness of IBL in fostering essential learning habits such as goal setting, time management, active participation, reflection, and collaboration. The study involved a five-week music course designed around IBL principles, with 40 students participating in pre- and post-tests, questionnaires, and a music knowledge test. Results indicate significant improvements in students' learning habits, particularly in time management (+1.50 mean difference) and collaboration (+1.49). The mean score on the music knowledge test increased from 6.50 to 17.28, reflecting a 166% improvement. The study concludes that IBL strategies effectively promote both cognitive and behavioral development in art education, supporting the integration of student interests into the curriculum to enhance engagement and academic outcomes
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Key Factors Influencing Students' Entrepreneurial Intention In Chinese Higher Vocational Colleges