The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

International logistics supply chain is an important guarantee to support the country to build a new development pattern, this paper aims to propose a new strategy to promote the development of international logistics supply chain through the case study of Ningbo City. On the basis of supply chain theory and international logistics theory, this paper constructs SWOT model to study the case of Ningbo City, and draws the following conclusions: The international logistics supply chain of Ningbo city has the advantages of superior geographical location, perfect logistics infrastructure and strong port resources, and the disadvantages of low logistics informatization level and logistics management mode to be optimized. At the same time, it faces the opportunities of “One Belt and One Road” initiative and the competitive threat of other logistics centers. Adopting strategies such as policy support, strengthening logistics informatization construction and optimizing logistics management mode can ensure the stable development of foreign trade, which is conducive to accelerating the construction of a new development pattern and modern economic system in which domestic and foreign cycles promote each other.

Taking domestic single-player game brands as the research object, this paper discusses the value and strategy of single-player game brands expanding IP operation. It is found that single-player game brands expanding IP operation can improve brand awareness and influence, increase player stickiness and loyalty, and extend product life cycle and market vitality. In order to help single-player game brands expand IP operations, this paper puts forward four suggestions, such as creating core stories, hoping to provide some reference and inspiration for the development of domestic single-player game brands.

This investigation extends into the intricate fabric of customer-based corporate reputation within the banking industry, applying advanced analytics to decipher the nuances of customer perceptions. By integrating structural equation modeling, particularly through SmartPLS4, we thoroughly examine the interrelations of perceived quality, competence, likeability, and trust, and how they culminate in customer satisfaction and loyalty. Our comprehensive dataset is drawn from a varied demographic of banking consumers, ensuring a holistic view of the sector’s reputation dynamics. The research reveals the profound influence of these constructs on customer decision-making, with likeability emerging as a critical driver of satisfaction and allegiance to the bank. We also rigorously test our model’s internal consistency and convergent validity, establishing its reliability and robustness. While the direct involvement of Business Intelligence (BI) tools in the research design may not be overtly articulated, the analytical techniques and data-driven approach at the core of our methodology are synonymous with BI’s capabilities. The insights garnered from our analysis have direct implications for data-driven decision-making in banking. They inform strategies that could include enhancing service personalization, refining reputation management, and improving customer retention efforts. We acknowledge the need to more explicitly detail the role of BI within the research process. BI’s latent presence is inherent in the analytical processes employed to interpret complex data and generate actionable insights, which are crucial for crafting targeted marketing strategies. In summary, our research not only contributes to academic discourse on marketing and customer perception but also implicitly demonstrates the value that BI methodologies bring to understanding and influencing consumer behavior in the banking sector. It is this blend of analytics and marketing intelligence that equips banks with the strategic leverage necessary to thrive in today’s competitive financial landscape.

Resilient marketing in hotel enterprises is a research area that has not been systematically explored. This study is based on the 4Ps theory to conduct a systematic theoretical study of resilient marketing in hotel enterprises and promote the application of resilient marketing in hotel enterprises. Data were collected from Chinese hotel employees (n = 501) through an online survey. Data were analysed using SPSS and AMOS software. confirmatory factor analysis (CFA) combined with structural equation modelling (SEM) was used to explore hotel employees’ perceptions of resilient marketing in hotel companies. The findings suggest that the concept of resilient marketing, constructed through the four dimensions of resilient products, resilient prices, resilient price, and resilient promotions, is better able to help hotel enterprises withstand crises. This study contributes to understanding how Chinese hotel enterprises use the concept of resilient marketing to withstand crises, such as positively adapting to market changes, collaboratively responding to market competition, and resisting and reversing crises situation. It has important theoretical value and practical significance for constructing a theory of resilient marketing for hotel enterprises, promoting the practical development of resilient marketing for hotel enterprises.