This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

This study investigates the integration of Yao ethnic cultural history into sustainable jewelry design and its implications for human resource planning, organizational management, and employee engagement techniques within creative sectors. The research emphasizes new approaches to improving employee well-being, work happiness, and organizational commitment by integrating cultural authenticity with circular economy concepts. The study specifically aims to (1) use Yao cultural elements to strengthen the organization’s identity and boost employee pride, (2) evaluate how consumers respond to circular economy ideas and how these ideas impact employee motivation and performance, and (3) explore how sustainability efforts based on culture affect consumer behavior and the morale of the workforce. We used a mixed-methods approach, combining qualitative interviews with fifteen experts in design, sustainability, and cultural heritage with a quantitative survey of 240 participants. Research indicates that using Yao motifs—such as traditional needlework and nature-inspired designs—enhances market attractiveness and promotes more employee alignment with business ideals, hence improving satisfaction and performance. The increasing customer acceptance of recycled and upcycled items enhances employees’ sense of purpose and engagement. These findings highlight the importance of incorporating sustainable HR practices, including culturally oriented training and open ethical principles, to enhance labor relations and foster equity. Utilizing cultural heritage in design innovation serves as a strategic instrument to enhance human capital and promote long-term organizational sustainability.