Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

The study aims to explain the relationship between the effectiveness of a business and its management through the analysis of working capital. The findings prove the complementary relationship. The analysis of working capital will always have a significant impact on the effectiveness of business management. The main objective of any corporation is to be effective in business, which can be achieved by analyzing the working capital. The result shows that analysis of working capital based on factors like operational efficiency, the company’s earnings and profitability, cash management, corporate receivable management, and corporate inventory management creates room for improvement and effectiveness in business management. Firms might enhance finances for business expansion by lowering their working capital requirements. It has also been revealed that there is a considerable difference in industries across time. It was observed that there is a high association between working capital efficiency and firm profitability. A highly efficient corporation is less vulnerable to liquidity risk and is also self-sufficient in terms of external finance. Numerous studies have been done to regulate the true rapport between working capital investments and their impact on financial presentation. It demonstrates that effective investment in working capital management may boost profitability and business value. The relationship between accounting and finance was explained by measuring working capital management in demand to illustrate the status of profitability. It was suggested that accountants take a more professional approach to updating their accounting and finance skills in their organization through effective working capital management.

The process management variable and the service quality variable date most prominently from the beginning of the last century, and therefore, in organizations from different parts of the world, whose search was to contribute effectively to administrative tasks, facing the challenges of constant changes and evaluations. In Peru, both variables were implemented since 2018, by technical standards, in order to contribute and improve public institutional work. Thus, the objective was to know the most outstanding characteristics of process management and service quality, using studies from different entities at the ecumenical level and revealing their main benefits of application and contribution. Furthermore, based on the systematic and methodical review of scientific articles from databases indexed to multiple journals, which are registered and organized in databases such as WOS and SCOPUS, thus theorizing their authors and perspectives. For this study, the documentary analysis technique and the data collection guide were considered as an instrument; in accordance with the PRISMA method. Finally, it is concluded that process management are methods available in an organization to provide effective results using resources efficiently, with dimensions of analysis, monitoring, and process improvements, contributing to organizational and strategic productivity; Likewise, the quality of the service is user satisfaction when judging the value of some service, dimensioning, analyzing needs, as well as evaluating, supervising and improving the service, fulfilling needs with knowledge of their expectations.

Hybrid learning (HL) has become a significant part of the learning style for the higher education sector in the Sri Lankan context amidst the COVID-19 pandemic and the subsequent economic crisis. This research study aims to discover the effectiveness of hybrid learning (EHL) practices in enhancing undergraduates’ outcomes in Sri Lankan Higher Educational Institutions (HEIs) management faculties. The data for the study were gathered through an online questionnaire survey, which received 379 responses. The questionnaire contained 38 questions under four sections covering independent variables, excluding demographic questions. The results indicate that hybrid learner attitude, interaction, and benefits of hybrid learning positively impact the effectiveness of hybrid learning. The results remain consistent even after controlling for socio-demographic factors and focusing only on students employed during their higher education. The study concluded that employed students have a higher preference for the effectiveness of hybrid learning concepts, and the benefits of hybrid learning play a crucial role in enhancing the effectiveness among undergraduates. The study analyzes COVID-19’s impact on higher education, proposing hybrid learning and regulatory frameworks based on pandemic experiences while stressing the benefits of remote teaching and research.

The major objective of this research paper is to assess the management effectiveness of Sheikh Badin National Park District Dera Ismail Khan Khyber Pakhtunkhwa, Pakistan with respect to tourist’s satisfaction. A sample size of 389 respondents (local community, wildlife staff, tourists) were selected through simple random sampling to conclude respondents’ attitude towards phenomenon investigated through three-level Likert scale as a measurement tool. Association between a dependent variable (management effectiveness) was assessed on the independent variables (tourist satisfaction) through a chi-square test. Association of management effectiveness was highly significant with tourists satisfaction from promos of park (p = 0.000), access to information (p = 0.000), roads network (p = 0.000), residential facilities (p = 0.000), trained guides (p = 0.000), safety from crimes and criminals (p = 0.000), provision of health and security services (p = 0.000), overall satisfaction of tourists (p = 0.000), recommendation of SBNP to other tourists (p = 0.000) and revisit intentions of tourists (p = 0.000). Improvement in security measures, better advertisement and improvement in park infrastructure were major recommendations considering the study.