This study determines the efficiency and productivity of Mexico’s urban and rural municipalities in generating economic welfare between 1990 and 2020. It establishes the incidence of context and space on efficiency, using Data Envelopment Analysis, the Malmquist-Luenberger Metafrontier Productivity Index, and Nonparametric Regression. The results indicate that 4 of the 2456 municipalities analyzed were efficient, that productivity increased, and that context and space influenced efficiency. This highlights the need for policies that optimize resource utilization, enhance investment in education, stimulate local business development, encourage inter-municipal cooperation, reduce rural-urban disparities, and promote sustainability.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

This study explored the relationships between green market orientation and competitive advantage, with a particular focus on the mediating role of green sustainable innovation. The research utilized a structured questionnaire to gather data from managers involved in environmental protection and professionals working in the manufacturing sectors of computers, electronics, optical products, and electrical equipment. The survey targeted respondents from key regions in Saudi Arabia, including Riyadh, Qassim, and the Eastern Province, resulting in a total of 273 responses. The collected data were analyzed using structural equation modeling (SEM), a robust statistical technique that allows for the examination of complex relationships between variables. The findings confirmed a mediational model where green sustainable innovation—comprising both green product and green process innovation—served as a critical intermediary linking green market orientation to competitive advantage. Furthermore, the study validated direct effects of green market orientation on both green sustainable innovation and competitive advantage. These results emphasize the dual pathways through which green market orientation influences business performance. The research concludes by offering actionable insights for Saudi managers, highlighting strategies to maximize profitability and competitiveness through the adoption and implementation of green sustainable innovation practices.

The author puts forward the idea that decentralized finance doesn’t act without managerial influence. The management moves from the external circuit to the internal one, there occurs self-ruling and “self-regulation” of the financial system. This indicates the appearance of a new type of financial intermediation—a cyber-social one. The potential of using decentralized finance in post-Soviet countries are formulated the following: freeing up the time of transaction participants due to the autonomy of transactions; a superior degree of information security compared to traditional forms of financial intermediation; financial intermediation cost saving, freeing up human resources; reduction in the speed of transactions; increasing accuracy in contractual relations due to the elimination of the human factor influence; stimulating the development of new business areas expands the competitive environment; information safety due to the constant creation of a large number of backup copies. At the same time, the author identified and substantiated the risks associated with decentralized financial flows, which may have an impact on the well-being of the population of post-Soviet countries. The purpose of this study is to determine the prospects for applying decentralized finance as a growth factor in the well-being of the population in post-Soviet countries.

To achieve the energy transition and carbon neutrality targets, governments have implemented multiple policies to incentivize electricity suppliers to invest in renewable energy. Considering different government policies, we construct a renewable energy supply chain consisting of electricity suppliers and electricity retailers. We then explore the impact of four policies on electricity suppliers’ renewable energy investments, environmental impacts, and social welfare. We validated the results based on data from Wuxi, Jiangsu Province, China. The results show that government subsidy policies are more effective in promoting electricity suppliers to invest in renewable energy as consumer preferences increase, while no-government policies are the least effective. We also show that electricity suppliers are most profitable under the government subsidy policy and least profitable under the carbon cap-and-trade policy. Besides, our results indicate that social welfare is the worst under the carbon cap-and-trade policy. With the increase in carbon intensity and renewable energy quota, social welfare is the highest under the subsidy policy. However, the social welfare under the renewable energy portfolio standard is optimal when the renewable energy quota is low.