The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance.

Sustainability in road construction projects is hindered by the extensive use of non-renewable materials, high greenhouse gas emissions, risk cost, and significant disruption to the local community. Sustainability involves economic, environmental, and social aspects (triple bottom line). However, establishing metrics to evaluate economic, environmental, and social impacts is challenging because of the different nature of these dimensions and the shortage of accepted indicators. This paper developed a comprehensive method considering all three dimensions of sustainable development: economic, environmental, and social burdens. Initially, the economic, environmental, and social impact category indicators were assessed using the Life cycle approach. After that, the Analytic Hierarchy Process (AHP) method and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) were utilized to prioritize the alternatives according to the acquired weightings and sustainable indicators. The steps of the AHP method involve forming a hierarchy, determining priorities, calculating weighting factors, examining the consistency of these assessments, and then determining global priorities/weightings. The TOPSIS method is conducted by building a normalized decision matrix, constructing the weighted normalized decision matrix, evaluating the positive and negative solutions, determining the separation measures, and calculating the relative closeness to the ideal solution. The selected alternative performs the highest Relative Closeness to the Ideal Solution. Lastly, a case study was undertaken to validate the proposed method. In three alternatives in the case study (Cement Concrete, Dense-Graded Polymer Asphalt Concrete, and Dense-Graded Asphalt Concrete), option 3 showed the most sustainable performance due to its highest Relative Closeness to the Ideal Solution. Integrating AHP and TOPSIS methods combines both strengths, including AHP’s structured approach for determining criteria weights through pairwise comparisons and TOPSIS’s ability to rank choices based on their proximity to an ideal solution.