This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.

In recent years, how farmers leverage social capital to improve their well-being has become a crucial question in post-poverty alleviation China. This study assessed the impact of ‘linking social capital’ on farmers’ well-being, as mediated by self-efficacy. The study was conducted using data collected from 443 randomly selected farmers from two villages in Guizhou Province, China. The Partial Least Squares Structural Equation Model (PLS-SEM) was employed to analyze the proposed relationships in the study. The results indicate that linking social capital, when mediated by self-efficacy, positively impacted farmers’ well-being. This suggests that policymakers and implementers exercising hierarchical power in social improvement programs in disadvantaged provinces, such as Guizhou, should take full advantage of linking social capital to effectively improve farmers’ well-being. In doing so, the study concludes, they should consider the positive role farmers’ self-efficacy can play in the process.

This study investigates the impact of human resource management (HRM) practices on employee retention and job satisfaction within Malaysia’s IT industry. The research centered on middle-management executives from the top 10 IT companies in the Greater Klang Valley and Penang. Using a self-administered questionnaire, the study gathered data on demographic characteristics, HRM practices, and employee retention, with the questionnaire design drawing from established literature and validated measuring scales. The study employed the PLS 4.0 method for analyzing structural relationships and tested various hypotheses regarding HRM practices and employee retention. Key findings revealed that work-life balance did not significantly impact employee retention. Conversely, job security positively influenced employee retention. Notably, rewards, recognition, and training and development were found to be insignificant in predicting employee retention. Additionally, the study explored the mediating role of job satisfaction but found it did not mediate the relationship between work-life balance and employee retention nor between job security and employee retention. The research highlighted that HRM practices have diverse effects on employee retention in Malaysia’s IT sector. Acknowledging limitations like sample size and research design, the study suggests the need for further research to deepen understanding in this area.

This research investigates the impact of digital academic supervision (DAS) on teacher professionalism (TP), with a focus on the mediating role of personal learning networks (PLNs) and their implication for educational policy. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 276 teachers in prestigious secondary schools in East Java, Indonesia. The study uses a regression model design to explore direct and mediated effects between DAS, PLNs, and TP. Findings demonstrate that DAS directly impacts both PLNs (0.638) and TP (0.550), while PLNs also directly influence TP (0.293). Mediated analysis indicates that DAS enhances TP through PLNs (0.187). These results underscore the importance of digital tools in academic supervision, fostering collaboration, and promoting teacher professional development. The empirical evidence supports the effectiveness of DAS in enhancing teacher professionalism, suggesting significant implications for educational policy and practice in Indonesia in terms of regulatory framework, such as data privacy and security, standardization, training programs, and certification and accreditation.

Building upon the cognition-affect-behavior model, this research aims to investigate the effect of greenwashing on consumers purchase intentions by testing the mediating effect of perceived betrayal and the moderating effect of brand loyalty. Data was collected through a questionnaire from 339 Chinese consumers involved in the fashion industry. AMOS 24 was employed to test the fitness of the proposed model, and the proposed hypotheses were tested through hierarchical regression analysis using SPSS 23. The results indicate that greenwashing has a negative impact on consumer purchase intentions, with perceived betrayal partially mediating this relationship. Additionally, the findings show that brand loyalty can mitigate the adverse effects of greenwashing on consumer purchase intentions. The findings of this study enhance the existing knowledge on the relationship between greenwashing and consumer purchase intentions, particularly in the fashion industry, and have significant practical implications for companies in this sector aiming to increase consumer purchase intentions.

The Akit tribe fishermen on Rupat Island, Riau, Indonesia, are a remote indigenous community with a low level of education. They have experienced cultural acculturation after the influx of outsiders and the government built road infrastructure to break the isolation. The government also provides internet facilities to speed up the process of modernizing communications between them. The research aim is to analyze the role of government support as a mediator in the influence of education and acculturation on communication modernization among Akit fishermen. The research used a survey method, involving 165 of the 763 Akit fishermen as respondents. This number determine used the Sample Size Calculator technique. Respondents were selected using a purposive random sampling technique. The variables studied consisted of education, acculturation, government support (as mediator), and communication modernization. Data collection was carried out through a closed questionnaire containing statements, which were measured with a 5-point Likert scale. The data were analyzed using the Structural Equation Modeling method with the help of SmartPLS 4 software. The research results show that acculturation and government support have a positive and significant influence on communication modernization, while education plays a negative influence. Government support as a mediator plays a positive and significant role in the influence of education on communication modernization, while it does not play any role in the influence of acculturation. The most implication of this research is that the government must further increase its role in organizing the acculturation process for Akit fishermen to accelerate the communication modernization process.