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.

One significant importance of street vending in South Africa is its role in providing livelihoods and economic opportunities, especially for marginalized and vulnerable populations. However, Street vendors, particularly those selling agricultural commodities, face numerous challenges. Street vending in Moletjie Mmotong is a vital source of income and employment, offering affordable goods and services, including food, clothing, and household items. One potential solution is online selling, but there is limited knowledge about it in the informal sector. This study aims to analyze the factors affecting street vendors’ willingness to sell fruits and vegetables online in Moletjie Mmotong under Polokwane Municipality. Data was collected from 60 street vendors using a questionnaire and simple random sampling. Descriptive statistics identified and described the socio-economic characteristics of the vendors, while a binary logistic regression model analyzed the factors influencing their willingness to sell online. The study found that age, education level, gender, household size, and access to online selling information significantly influenced their willingness to sell online. The findings highlight the potential benefits of online selling for street vendors, such as increased sales and a broader customer base. The study recommends that governments provide training and workshops on online selling, develop educational programs, distribute educational materials, and create marketing strategies to support street vendors in transitioning to online platforms.

In the context of ecological and social challenges in global food systems, this study investigates the potential of agri-food districts to foster balanced territorial development. A multi-step approach to developing sustainable agri-food districts is outlined. How these districts, as integrated systems and meso-level organizational forms, can enhance sustainability through governance is then assessed. This research uses a context-driven analysis pathway involving stakeholder participation and needs identification. The theoretical background, the Italian regulatory framework, and a case study from Lombardy are presented. Needs are identified through participatory approaches and actions are prioritized using desk research and a narrative SWOT analysis combined with key stakeholder discussions (focus group). A total of eighteen needs are identified and categorized into 3 dimensions of sustainability: economic, environmental, and socio-institutional. Findings indicate that agri-food district organization has great potential to help achieve local and regional policy goals in line with the shift to sustainable approaches in the Common Agricultural Policy (CAP). The paper proposes actions to strengthen district capacity-building, focusing on internal governance and sustainable production chains. Additionally, initiatives to attract young people to rural areas and agreements for ecosystem services in agri-food districts are suggested. These actions aim to promote sustainability and competitiveness while addressing challenges related to governance, innovation, branding, demographics, and environment. In conclusion, the study prompts critical inquiry into governance models and system dynamics. The innovative aspects of this study lie in its methodological approach, integration of theory and practice, holistic perspective, policy relevance, and critical inquiry, which collectively contribute to advancing knowledge and understanding in the field of sustainable agriculture and territorial development.

Electronic Word of Mouth (eWOM) has become a pivotal factor influencing consumers’ decisions, particularly in the context of hotel services. With the advent of social media, it provides individuals with powerful tools to share its experiences and opinions about hotels. In this digital age, customers increasingly rely on online reviews and recommendations from their peers when selecting accommodations. eWOM on social media platforms has a substantial impact on customers’ perceptions and decision-making processes. This study aims to better understand the influence of eWOM by social media platforms on purchase intention of hotel services. To understand the influence of eWOM, this study uses the information adoption model as the model has been widely used in previous eWOM studies. The information quantity construct has been added to strengthen the model. The online questionnaire was distributed to social media users by using Google forms via social media platforms and only 210 of them were responded. The SmartPLS 4.0 software is used to analyze the data as the Partial Least Square-Structural Equation Modelling (PLS-SEM) is a method to confirm the structural equation models and to test the link between inert developments. Based on results, the information quantity and information quality of hotel services on eWOM positively influences the information usefulness and the information usefulness of hotel services on eWOM positively influences the purchase intention. The results lead to increase sales of hotel services and contribute to economic growth.

This study examines the relationship between board diversity (in term of percentage of female board members, educational qualification, independent directors, interlocking directorship, and financial literacy) and earnings quality of listed insurance companies in Nigeria. The study used secondary data from the stock exchange fact books and audited financial statements of the selected companies. We adopted a quantitative research design in which data were analyzed using descriptive and inferential statistics. Three variants of regression model, namely pooled ordinary least square, fixed effects and random effects models were estimated. Results revealed that significant differences exist in board diversity and earnings quality across the listed insurance companies in Nigeria. Also, the impact of board diversity on earnings quality is positive and strong. That is, the higher the company’s board diversity the better the ability to generate quality earnings. The results suggest than insurance companies with large number of women on the board are more likely to generate higher quality earning than those dominated by men. The paper draws the attention of management of listed insurance companies to the need to comply with the code of corporate governance on board diversity to increase the number of women on the board and ensure that the board consists of educationally qualified members, and financial literate members. The study also draws the attention of Nigeria Stock Exchange Group (NSGG) and other regulatory authorities to the need for regulation that will make disclosure of directors’ personal information a regulatory disclosure.

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.