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.

The study aims to investigate and analyse the social media, precisely the Instagram activity of several hotels in the city of Yogyakarta, Indonesia. Having been the second most popular destination besides Bali, it is mainly dominated by domestic tourism. Although several governmental institutions exist, the study focuses on the hotel’s activity only. The main purpose was to find, that after the classification of the posts, whether there is a more positive effect of one as opposed to the other type of posts. In addition, it was also important to see if with the time advancing positive effect of likes and comments appear and the relation of hashtags, likes and comments. Data was collected between 1st of January 2023. and 15th of July 2024. The first step was to collect posts done by the suppliers and then the posts were classified. Also, the number of hashtags used were collected. Second step was to collect the response from the demand side by gathering their likes and comments. Data then was analysed with SPSS 24 and JASP program. Results show that while there is no significance on increasing likes and comments with the months advancing, but in terms of the type of the posts there is. Promotional posts with other suppliers tend to bring a lot more comments and likes than self-promotional posts. This study’s main purpose to analyse through social media posts to enhance online networking by local suppliers promoting each other’s products.

Social media has become one of the primary sources of communication, information, entertainment, and learning for users. Children gain several benefits as social media helps them acquire formal and informal learning opportunities. This research also examined the effect of social media on formal and informal learning among school-level children in Ajman, United Arab Emirates (UAE), moderated by social integrative and personal integrative needs. Data was gathered by using structured questionnaires, which were distributed among a sample of 364 children. Results revealed that social media significantly affects Informal and formal learning among children, indicating its usefulness in child education and development. The results also indicated a significant moderation of social integrative needs on social media’s direct effect on informal learning, indicating the relevant needs as an important motivating factor. However, the moderation of personal integrative needs on social media’s direct effect on formal learning remained insignificant. Overall, this research highlighted the role of social media in providing learning opportunities for children in the UAE. It is concluded that children actively seek gratifications from social media, shaping their learning within structured educational contexts in their daily lives. Through the lens of UGT, certain needs play a critical role in strengthening the gratification process, affecting how children derive learning advantages from their interactions on social media platforms. Finally, implications and limitations are discussed accordingly.

The rise of digital communication technologies has significantly changed how people participate in social protests. Digital platforms—such as social media—have enabled individuals to organize and mobilize protests on a global scale. As a result, there has been a growing interest in understanding the role of digital communication in social protests. This manuscript provides a comprehensive bibliometric analysis of the evolution of research on digital communication and social protests from 2008 to 2022. The study employs bibliometric methodology to analyze a sample of 260 research articles extracted from the SCOPUS core collection. The findings indicate a significant increase in scholarly investigations about digital communication and its role in social protest movements during the past decade. The number of publications on this topic has increased significantly since 2012—peaking in 2022—indicating a heightened interest following COVID-19. The United States, United Kingdom, and Spain are the leading countries in publication output on this topic. The analysis underlines scholars employing a range of theoretical perspectives—including social movement theory, network theory, and media studies—to identify the relationship between digital communication and social protests. Social media platforms—X (Twitter), Facebook, and YouTube—are the most frequently studied and utilized digital communication tools engaged in social protests. The study concludes by identifying emerging topics relating to social movements, political communication, and protest, thereby suggesting gaps and opportunities for future research.