This study is aimed at exploring the degree of association between workforce diversity dimensions and the academic performance of four universities in Ethiopia. The diversity management attributes were diversity, climate, values, and organizational justice; identity, schemas, and communication adapted to the contexts of higher education institutions. The universities were selected purposively, and stratified and systematic sampling techniques were further used to identify respondents. Quantitative and qualitative data were collected to achieve the purpose of the study. Correlation and regression analyses were used to analyze the data. Results from correlation analysis revealed that there are statistically significant positive relations between the dimensions of workforce diversity and academic performance. This implies that the organizational performance of higher education institutions can be significantly influenced by existing diversity. The freedom to express one’s own identity in the university workforce landscape was also observed to be limited in the universities studied, and this has to be improved. A democratic work environment is critical for the productivity of the staff, and an effort has to be geared towards the goal of creating such an environment. The regression analysis indicated that diversity, climate, organizational justice, identity, schema, and communication have statistically significant effects on the academic performance of higher educational institutions in Ethiopia. Finally, academic leaders are advised to apply the transformational leadership style, as it moderates the relationship between diversity management and academic performance.

This study examines the bottleneck effect of logistics performance on Vietnam’s imports, utilizing bilateral trade data from 2007 to 2022. We evaluate the impact of logistics performance on imports of Vietnam using the augmented gravity model and a random effects estimator. Our findings reveal that the minimum logistics performance between Vietnam and its trading partners has a significantly positive impact on the Vietnamese imports. The magnitude of its bottleneck effects is much larger than the influence of Vietnam’s individual logistics performance or deviations in performance with its trading partners. Recognizing the impact of logistics bottlenecks on international trade enables policymakers to develop more effective and efficient logistics-related policies for enhancing bilateral trade with trading partners.

This article aims to examine the impact of fiscal decentralization on the performance of local government expenditure in Vietnam. By using a dataset including 63 provinces from 2012 to 2021, the research shows the more expenditure-based fiscal decentralization occurs, the better is the performance of local expenditure. Moreover, the level of provincial literacy and the size of the private sector have positive impacts on the local expenditure index, while the opposite effect can be seen in the case of the ratios of local citizens to total citizens of the country. Besides this, the study also provides some recommendations which are strictly related to the mechanism of fiscal decentralization to improve local expenditure performance of Vietnamese provinces, such as more effective decentralization of budget expenditures to local government, improving the vertical budget imbalance at local budget level, increasing local government budget autonomy, and establishing stronger mechanisms to control public spending.

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.

The world has never been more developed, yet humanity is on the brink of irreversible environmental loss. Despite the urgency of the situation, there is a limited body of studies addressing environmental concerns in higher education institution, particularly in developing countries, i.e., Saudi Arabia. Sustainable development is the only viable solution, albeit it requires the courage to initiate and sustain efforts dedicated to preserving the environment for the well-being of future generation. The article delves into this issue and examines the impact of environmental education program (EEP) on environmental performance (EP) via waste minimization behaviour (WMB). The research involved meticulous data collection from a sample of 597 students, representing diverse genders and academic specialties at the esteemed public university—King Faisal University (KFU) in Saudi Arabia. The study used statistical software (including SPSS and AMOS, v 25) for rigorous analysis and revealed significant findings. Firstly, the study showed a significant and positive relationship between EEP and EP. Secondly, it revealed a significant and positive association between EEP and WMB. Thirdly, the study ascertained a significant and positive association between WMB and EP. Finally, the study found that the relationship between EEP and EP remains significant even after presenting WMB as a mediator, proposing that WMB has a partial mediation role between EEP and EP. The results highlighted the significance role of EEP in stimulating WMB and achieving EP in the Saudi universities, which contributes to national initiative of green Saudia.

Entrepreneurial Orientation (EO) emphasizes the identification and exploitation of business opportunities, while entrepreneurial action learning (EAL) underscores the acquisition of knowledge through practical experience and continuous improvement. Breakthroughs in both aspects contribute to maintaining flexibility, adapting to changes, and enabling success in competitive markets. The key to the development of small and medium-sized enterprises (SMEs) lies in a clear Entrepreneurial Orientation, a focus on Entrepreneurial Action Learning, and the cultivation of innovation spirit through continuous practice and experience accumulation, thereby enhancing entrepreneurial performance (EP). This study aims to explore the impact of Entrepreneurial Orientation on the Entrepreneurial Performance of SMEs, clarify the mediating role of Entrepreneurial Action Learning between Entrepreneurial Orientation and Entrepreneurial Performance, and investigate the variability of Entrepreneurial Performance among different industries. By means of data collection from 598 SMEs, data analysis was conducted using Structural Equation Modeling (SEM) and Analysis of Variance (ANOVA). The analysis results indicate that entrepreneurial orientation has a positive impact on entrepreneurial action learning and entrepreneurial performance, and entrepreneurial action learning has a positive impact on entrepreneurial performance. The study also found that entrepreneurial action learning partially mediates the relationship between entrepreneurial orientation and entrepreneurial performance. There are certain differences in entrepreneurial performance among different industries. This study enriches the relevant literature in the field of entrepreneurship. Additionally, research on entrepreneurial orientation, entrepreneurial action learning, and entrepreneurial performance in specific regional contexts is very limited, making this study valuable for subsequent research in related areas.