This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

Leadership and personality traits of leaders always remained a hot debate among researchers and practitioners. However, there is still limited literature in the context of higher education. Thus, this research aimed to identify the most important personality traits in the workplace from the perspectives of higher education system leaders in four countries. The data were gathered by interviewing six participants from different nations, and those participants identified six personality traits that they considered positive at work. These traits include integrity, passion, adaptability, positivity, creativity, and compassion. Moreover, the findings revealed how program leaders can modify their recruitment and placement strategies to promote positive workplace practices and what methods can be used to reduce bad practices and their elimination, leading to higher business prospects. The results of this study can serve as guidelines for managers, program administrators, or intermediaries who want to improve their organizational performance. Moreover, the propositions developed by the findings can be investigated empirically.

In the current digital era, digital communication has a profound impact on the construction of product brands and affects the organizational performance of enterprises; thus, digital communication has become a power that cannot be ignored to improve the organizational performance of enterprises. This study demonstrated three hypotheses based on previous research and used a questionnaire survey to collect first-hand data from distributors of a China’s leading domestic down coat brand (named BRAND A in this study), and then studied and analyzed the relationships among digital integrated and interactive brand communication (DIIBC), brand value, and organizational performance through SEM analysis methods. The results showed that DIIBC had an indirect negative significant positive effect on organizational performance through brand value, while it had a highly significant direct positive effect on the organizational performance of this brand in China’s domestic down coat industry, and DIIBC’s final function on organizational performance was highly significant positive.

Perceptions of women’s roles and leadership in urban governance vary from country to country and culture to culture. While women are represented and participate fully in political decision-making in some countries, in Togo women’s participation in local governance is still limited. The aim of this research is to analyse perceptions of women’s leadership in urban governance in the communes of greater Lomé. Specifically, the study of the influence of general perceptions of the role of women on the development of their leadership in the urban governance of greater Lomé (i) and the implications of these perceptions on the participation of women in the urban governance of greater Lomé (ii). Semi-structured interviews were conducted in all the town halls of the thirteen greater Lomé autonomous district communes with 222 women and 162 men, i.e., a total of 384 people. The corpus created from the interviews, which were transcribed in their entirety, was analyzed using the theory of social dominance developed by Sidanius and Pratto to explain power relations and inequalities between social groups. The results show that perceptions of women’s participation in urban governance vary and are generally associated with several significant implications. The general perception is that women are not as competent or legitimate as men in political and administrative leadership roles. However, there is a growing recognition of the value of gender diversity in urban governance, with a growing awareness of the importance of including women in decision-making processes. From the point of view of the significant implications of perceptions, positive perceptions favor increased representation of women, innovation, and creativity, strengthening legitimacy, reducing inequalities, and presenting women as positive role models in urban governance.

This journal article aims to analyze the relationship between school culture and effective headteacher educational leadership, and how this relationship affects school performance and student learning outcomes. We will explore this important issue in depth and provide institutions and principals with practical advice on how to understand and use school culture to enhance the educational leadership of principals.