Despite many investigations concerning antecedents of organizational commitment in the workplace, very few studies so far have analyzed the direct or indirect impact of HR change leadership role on organizational commitment via HR attribution. Therefore, given the reciprocal principle of social exchange theory, attribution theory and signal theory, this study formulated hypotheses and a model to test the relationships between included variables by employing the mixed-method approach. In-depth interviews were initially conducted to develop questionnaires to collect quantitative data. Employing PLS-SEM to analyze the data collected from 1058 employees working in 24 sustainable enterprises in Vietnam, the findings show that the degree of adopting HR change leadership role was positive, directly affecting organizational commitment. Also, both well-being and performance HR attribution play partially mediated roles in the relationship. The findings suggest that the organizational commitment depends on not only how the degree of adopting HR change leadership role is executed, but also how employees perceive and interpret the underlying management intent of these practices. In a sustainable context, adopting HR change leadership role plays a critical role in shaping employees’ interpretations of sustainable HR practices and their subsequent attributions. Besides, employees’ belief on why are sustainable HRM practices implemented has an influence on the organizational commitment that in turn contributes to the overall sustainable performance.

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.

Our study aims to investigate the impact of management control on the performance of Moroccan companies. Through an in-depth literature review and a survey conducted among companies from various sectors in Morocco, the crucial role played by tools such as cost accounting methods, budgetary control, and balanced scorecard in ensuring effective management were identified and highlighted. These tools enable accurate cost assessment, sound financial planning, and significant improvement in organizational performance. In light of these findings, the adoption and effective utilization of these tools as a means to enhance the competitiveness and sustainability of Moroccan companies were recommended.

The perspectives of economic students in Can Tho City, Vietnam were investigated in order to have a deeper understanding of the relationship between green supply chain management (GSCM) and social performance. A comprehensive survey was conducted on a sample size of 526 undergraduate students enrolled in business administration and international business courses. This study effort examined the impact of several subcomponents of GSCM on social performance. The inclusion of green production, green distribution, green supply chain management, and environmental education was seen. The coefficients of 0.24 and 0.115 suggest a favorable relationship between green procurement and internal environmental management and social performance. The existing scholarly literature presents several instances in which the implementation of Green Supply Chain Management (GSCM) has resulted in enhanced societal performance. The objective of this study is to contribute to the existing literature by investigating the many factors that influence the performance of Green Supply Chain Management (GSCM) in improving financial outcomes. The investigation also encompasses the examination of Green Supply Chain Management (GSCM) and its influence on societal performance. The authors propose that the extent to which graduates were exposed to GSCM education throughout their college years will have a substantial impact on their contributions to their respective fields and to society as a whole. Individuals who proactively pursue higher education by enrolling in college and focusing their studies on attaining a business degree are more likely to increase their chances of achieving success as entrepreneurs. Hence, these affluent proprietors of companies possess the potential to expand their operations and provide significant economic benefits at a macro level. In order to ensure the enduring viability of businesses, local communities, and the natural environment, educational institutions should provide curricula including corporate social responsibility, volunteerism, and ecologically conscious manufacturing methods. The integration of environmental stewardship with ethical business practices is crucial.

The mining industry significantly impacts the three pillars of sustainable development: the economy, the environment, and society. Therefore, it is essential to incorporate sustainability principles into operational practices. Organizations can accomplish this through knowledge management activities and diverse knowledge resources. A study of 300 employees from two of the largest mining corporations in South Kalimantan, Indonesia, found that four out of five elements of knowledge management—green knowledge acquisition, green knowledge storage, green knowledge application, and green knowledge creation—have a direct impact on the sustainability of businesses. The calculation was determined using Structural Equation Modelling (SEM). However, the study also found that the influence of collectivist cultural norms inhibits the direct effect of green knowledge sharing on corporate sustainable development. The finding suggests that companies operating in collectivist cultures may need to take additional measures to encourage knowledge sharing, such as rewarding employees for sharing their expertise on green initiatives, supportive organizational culture, clear expectations, and opportunities for social interaction.

The purpose of the study is to create proposals and recommendations to improve the system evaluating the quality of governance and efficient use of budget funds in order to improve public welfare and sustainable development. The research methodology included application of statistical methods to review scientific articles, legislative acts and other documents, study models for evaluating the quality of governance and efficient use of budget funds. Mathematical modeling and forecasting methods were also used to assess aspects of governance and predict the results when changes are made, including building a trend model and determining the forecast values of accrued taxes and mandatory payments for 2024–2026. The conclusions highlight there is a positive correlation between the accrued taxes and mandatory payments to the budget of the Republic of Kazakhstan, and an economic growth and changes in tax legislation. The key factors influencing the quality of governance and efficient use of budget funds were identified. Recommendations were developed to improve the quality assessment system and governance of budget funds in order to increase efficiency and responsibility in financial management. The results of the study can be used by public administration bodies and financial institutions to optimize the governance of budget funds.