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.

This study examines the effectiveness of Kazakhstan’s grant funding system in supporting research institutions and universities, focusing on the relationship between funding levels, expert evaluations, and research outputs. We analyzed 317 projects awarded grants in 2021, using parametric methods to assess publication outcomes in Scopus and Web of Science databases. Descriptive statistics for 1606 grants awarded between 2021 and 2023 provide additional insights into the broader funding landscape. The results highlight key correlations between funding, evaluation scores, and journal publication percentiles, with a notable negative correlation observed between international and national expert evaluations in specific scientific fields. A productivity analysis at the organizational level was conducted using non-parametric methods to evaluate institutional efficiency in converting funding into research output. Data were manually collected from the National Center of Science and Technology Evaluation and supplemented with publication data from Scopus and Web of Science, using unique grant numbers and principal investigators’ profiles. This comprehensive analysis contributes to the development of an analytical framework for improving research funding policies in Kazakhstan.

Strategically managing production systems is crucial for creating value and enhancing the competitive capabilities of companies. However, research on organizational culture within these systems is scarce, particularly in the Colombian context. This research aims to evaluate cultural profiles and their impact on the performance of production systems in Colombian firms. The regional focus is vital as cultural and contextual factors can vary significantly between regions, influencing organizational behavior and performance outcomes. To achieve this, we make a study in a sample of Colombian companies, with participation from working students of the Universidad Nacional Abierta y a Distancia (UNAD). We used a data analytics approach to collected data. The results will be relevant to both the scientific community and business practitioners. This research seeks to determine whether the perception of the work environment within a company influences the perceived performance of the company. The findings will provide a deeper understanding of the relationship between organizational culture and production system performance, offering a foundation for business decision-making and enhancing competitiveness in Latin American context.

This study introduces a cross-country comparative analysis of the role of News Ombudsperson in the public media corporations in Spain and France. It investigates the specific media self-regulatory processes established to reduce reputational risks and increase the trust and credibility of the media organisations. It aims to fill in the gaps in prior research by applying a qualitative framework developed using indicators derived from scholarly work on regulation and governance and media management. The variables selected for the analysis are extracted from prior interdisciplinary research and focus on media self-regulatory processes, complaints management mechanisms, election, reporting procedures, checks and balances, roles, visibility and transparency of News Ombudspersons in two countries which represent the Polarised Pluralist media system category. Research questions are raised in relation to the main variables identified for the comparative analysis. Data were collected from multiple publicly available international sources, including public media organizations databases, national media regulatory authorities, and academic studies. Results reveal cross-country variations. The systematic investigation of different forms of self-regulatory procedures might lead to concrete recommendations and best practice models for media organizations beyond the European Union. Further research could address the role of media audiences as relevant stakeholders in media governance processes.