Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

In the realm of evolving e-commerce sales channels, the e-commerce sale of agricultural products has become a vital avenue for cherry farmers. However, a notable discrepancy exists between the intentions and actual behaviors of cherry farmers regarding e-commerce participation. In this study, binary logistic regression and interpretive structural model were used, and the cherry producing area of Yantai City, Shandong Province, China, was taken as the study area, and a total of 501 actual valid questionnaires were returned, and the validity rate of the questionnaires was 95.1 per cent. The results of the study show that the deviation of cherry farmers’ willingness and behavior is mainly affected by age, frequency of online shopping, whether to participate in e-commerce training, and whether to join a cooperative in farmers’ individual characteristics, revenue expectations and profit expectations in behavioral attitudes, government publicity and neighborhood effects in subjective norms, e-commerce use in perceived behavioral attitudes, the number of agricultural population in household resource endowment and logistics costs and e-commerce training in external scenarios Impact. On this basis, the 11 influencing factors are analyzed in depth and three transmission paths are analyzed. The study further proposes recommendations to enhance the translation of cherry farmers’ e-commerce intentions into action, such as bolstering e-commerce promotion, increasing the frequency of training, improving supporting infrastructure, and reducing logistics costs.

This research explores the dynamic intersection of sustainable design, cultural heritage, and community enterprise, focusing on the innovative utilization of post-harvest sugar cane leaves in bamboo basketry production from various provinces in Thailand. This study aims to investigate how design anthropology principles can enhance community enterprises’ resilience and sustainability by employing a qualitative case study approach. Findings reveal that while traditional bamboo basketry reflects the region’s rich cultural heritage, a shift towards sustainable practices offers environmental benefits and economic opportunities. Design anthropology informs the development of culturally relevant products, fostering market competitiveness and preserving traditional craftsmanship. Moreover, government policies play a pivotal role in supporting or hindering the growth of community enterprises, with soft power initiatives holding promise for promoting cultural heritage and sustainability. Collaboration between policymakers, design anthropologists, and local stakeholders is essential for developing inclusive policies that empower communities and foster sustainable development. Overall, integrating sustainable design practices and cultural insights holds significant potential for enhancing the resilience and effectiveness of community enterprises, ensuring a prosperous and sustainable future for both the industry and the communities it serves. This study is a testament that design anthropology provides a powerful framework for addressing complex social and environmental issues through the lenses of culture and design.

Innovation has always been a key driver of economic development, particularly in the context of small and medium-sized enterprises (SMEs). Despite their significant contributions, many of these enterprises currently lack strong research and development capabilities, face challenges in innovation investment, and struggle to produce high-quality innovative results. To address these issues and overcome funding obstacles, many SMEs are turning to supply chain finance (SCF) as a supplementary financing method. This study utilizes stata16 and fixed effects models to analyze the impact and mechanism of SCF on enterprise innovation performance (EIP), focusing on companies listed on the SME Board and GEM in Shenzhen, China from 2011 to 2020. The findings reveal that SCF can effectively enhance enterprise innovation output, facilitating the conversion of resources into high-quality innovation results. Additionally, the study demonstrates that supply chain concentration acts as a mediator between SCF and EIP. Moreover, SCF is found to significantly boost EIP with low supplier concentrations and high customer concentrations. This suggests that SMEs encounter obstacles to innovation from suppliers and customers, and SCF may not fully address the challenges posed by these relationships. Overall, this research offers new empirical insights into the economic implications of companies adopting SCF, providing valuable guidance for enterprises in optimizing innovation decisions and for the government in enhancing supplier and customer information disclosure systems.

This research explores the relationship between the independent variables (need for achievement, risk-taking, family support, economic factors, and the dependent variable of women’s enterprises’ success) and examines the moderating influence of socio-cultural factors. A survey-based methodology was adopted. One hundred sixty-nine small and medium-sized enterprises (SMEs) in the Palestinian West Bank were surveyed using structured questionnaires. Structural equation modeling (SEM) was conducted by using the Smart-PLS program. The results indicate that women entrepreneurs’ success in SMEs is positively and significantly impacted by the need for achievement as an internal factor and economic factors and family support as external factors. Furthermore, sociocultural factors did not show any significant moderating influence. By gaining knowledge about the relationship between internal and external factors and the success of women-owned SMEs, this study adds to the body of literature already in existence. These factors can be considered in the success of these enterprises, particularly in an environment full of political and economic fluctuations. Furthermore, the research is said to be the first of its type in Palestine, particularly concerning SMEs run by women. It also supports entrepreneurs by providing them with resources that might aid in the growth and success of their businesses.

When power is exercised, it results in political behavior in organizations. Excessively held organizational politics can hurt an organization and its members though some consider wisely used political behavior as positive. This study was conducted at Wolaita Sodo Polytechnic College (WSPTC) to investigate the effect of power and political dynamism on employee job satisfaction. Cross-sectional survey design was used to collect data from stratified, randomly selected 146 informants. The Rahim Leader Power Inventory (RLPI), Interpersonal Power Inventory (IPI), Perception of Organizational Politics (POP), and Minnesota Satisfaction Questionnaire (MSQ) were employed to collect data. Descriptive and inferential statistical analyses were made using statistical packages (SPSS version 23). The findings revealed that when managers legitimate, coercive, and reward power bases are higher, then organizational politics becomes higher. Power concentration at higher positions results in increased organizational politics than when it was shared. Regression analysis uncovered that 47% (R-squared 0.468) of variations in job satisfaction were explained by POP and power dynamics. Hence, it is recommended that having power sharing, empowering subordinates, and moderate political maneuvering in the use of power and politics will be helpful in maintaining constructive relationships and job satisfaction.