Determinants of Corporate Accounting System Effectiveness in Vietnam: Evidence on The Mediating Role of Firm Size

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In the context of global economic integration and the Fourth Industrial Revolution, the effective implementation of accounting systems is a critical factor that enhances financial management capacity and competitiveness among Vietnamese enterprises, particularly during the adoption of International Financial Reporting Standards (IFRS). This study employs a mixed-method approach combining qualitative and quantitative techniques. A total of 350 valid survey responses from enterprises were analyzed using Cronbach’s Alpha, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Modeling (SEM) to assess accounting system effectiveness. The findings reveal that Accounting Technology, Accountant Competence, and Compliance with Accounting Standards exert significant positive effects on accounting system effectiveness. In contrast, Financial Resources and Organizational Culture influence system effectiveness primarily through firm size rather than direct effects. These results highlight that technological capability, professional competence, and regulatory compliance are the most decisive factors in improving accounting system performance. Based on the results, the study recommends that enterprises strengthen technological investment and digital transformation in accounting, enhance accountant training and international certification programs, and accelerate IFRS implementation.

Construction and Empirical Study of an Interactive Teaching Model for College English Driven by Technology Enhancement and Task Orientation-An Integrated Analysis Based on 8 Empirical Literatures

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To address the key challenges in current college English teaching—disconnection between technology and instruction, separation of tasks from interaction, and detachment of assessment from process—this study integrates three core elements: interactive teaching, technology-enhanced teaching, and task-based teaching based on 8 domestic and international empirical literatures on college English teaching. It constructs an integrated teaching model characterized by “tasks as the framework, technology as the carrier, and interaction as the essence”. Through literature content extraction, empirical data comparison, and tool function adaptation, the study identifies three key findings: 1) The “pre-task, during-task, post-task” framework of task-based teaching provides a natural structure for interaction, while technological tools (e.g., Chaoxing Learning Platform, Tencent Meeting, Google Docs) can break down temporal and spatial barriers to interaction; 2) Localized tools (Chaoxing Learning Platform, DingTalk) are more compatible with the academic management needs of Chinese colleges and universities, whereas international tools (Google Docs, Wiki) are suitable for cross-border collaboration scenarios; 3) This model can improve students’ listening scores by 12%, speaking scores (role-play) by 5.1%, and reduce grammatical errors in writing by 15% (based on empirical data from the literatures). This research provides an operable model reference and technology adaptation plan for the reform of college English teaching.

Levels and Approaches of Problem-Solving Competence among Secondary School Students in Southwestern Nigeria

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The study ascertained the levels of problem-solving competence among secondary school students in Southwestern Nigeria and assessed students’ approach to problem-solving competence among secondary school students,  These were with a view to providing empirical information on the factors that could enhance problem-solving competence among the students. The study adopted the descriptive survey research design. The population of the study comprised 2,403,829 public secondary school students in Southwestern, Nigeria. A sample size of 2,160 students was selected from public senior secondary school students in the study zone. Multistage sampling procedure was used for selecting the sample. Simple random technique was used to select three states in Southwestern, Nigeria, two senatorial districts from each selected states. Furthermore, 18 LGAs and 54 public secondary schools were selected for the study. Lastly, systematic sampling technique was used to select 40 secondary school class II students (SSS II) from each school. One adapted instrument was used to elicit information from the respondents. Data collected using Questionnaire  on  Problem-Solving Competence (QPSC) were analyzed frequency counts, percentage and multiple regression analysis. The results showed that majority (72%) of public secondary school students in the study zone demonstrated a moderate level of problem-solving competence. Likewise, majority of the students’ have moderate level of adaptive and maladaptive approach to problem-solving competence with PPO (57.3%), RPS (63.3%) and (NPO) 63.7%, (AS) 65.7%, (ICS) 65.7%  respectively. The study concluded that majority of public secondary school students in the study zone demonstrated a moderate level of problem-solving competence. Likewise majority of the students’ have mal-adaptive approach to problem-solving competence.

Interactive and Digital Pathways to Creativity: The Role of Classroom Interaction and Online Knowledge Sharing among Theatre Students in Beijing

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Creativity is a fundamental outcome of higher education, particularly in theatre disciplines where collaboration and interpretation are central to learning and performance. This study examines how classroom interaction and online knowledge sharing influence student creativity among theatre students in Beijing, China. Drawing on Constructivist Learning Theory and Social Cognitive Theory, a quantitative cross-sectional survey design was employed. Data were collected from 367 undergraduate theatre students using validated Likert-scale instruments and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). Results revealed that both classroom interaction (β = 0.165, p < 0.001) and online knowledge sharing (β = 0.228, p < 0.001) have positive and significant effects on student creativity, with the latter demonstrating a stronger predictive influence. These findings highlight the synergistic roles of interactive and digital learning environments in cultivating creative potential. Theoretically, the study integrates social and constructivist paradigms to explain how collaborative and technology-mediated learning enhance creativity. Practically, it offers guidance for theatre educators and policymakers to strengthen participatory pedagogy, digital collaboration, and interdisciplinary engagement. The research contributes empirical evidence from a non-Western performing arts context, reinforcing the importance of integrating social interaction and digital knowledge exchange in creativity-oriented education.