ACSIE (International Journal of Application Computer Science and Informatic Engineering), Volume 5 Number 1 (May 2023) presents a focused collection of research contributions in accounting information systems and environmental data analytics, authored by researchers from Okayama University (Japan) and the National Taiwan University of Science and Technology (Taiwan Tech). This issue highlights the integration of advanced computational techniques with financial systems and sustainability-oriented analytics.

The articles in this issue explore the development of accrual-based accounting information systems, including implementations using cash budgeting approaches, audit trail methods, and cost control mechanisms, aiming to enhance financial transparency, accountability, and organizational efficiency. In addition, the issue features studies on urban green energy score prediction, utilizing machine learning techniques such as AdaBoost Regression and XGBoost, based on environmental, climatic, and geographic variables.

This volume reflects ACSIE’s commitment to advancing applied computer science through international collaboration, particularly in bridging financial information systems with intelligent data-driven models. The contributions demonstrate the growing role of machine learning in supporting sustainable urban development and improving decision-making processes across financial and environmental domains.