Despite the proliferation of corporate social responsibility (CSR) studies, it is accruing academic interest since there still remains a lot to be further explored. The purpose of the study is to examine whether/how CSR perception affect employee/intern thriving at work and its mediator through perceived external prestige in the hospitality industry. Data from 501 hospitality industry employees and interns in China were collected using a quantitative survey consisting of 35 questions. Statistical findings showed that CSR perception and thriving at work were positively related. Additionally, perceived external prestige partially mediated the connection between CSR perception and thriving at work. Furthermore, the study found that hotel interns generally exhibited lower levels of CSR perception and thriving at work compared with frontline or managerial staff. The study underscores the importance of collaborative efforts between hotel practitioners and university educators to enhance CSR perception and promote thriving among hotel interns. By prioritizing the improvement of CSR perception and thriving at work, the hotel sector can potentially mitigate workforce shortages and reduce high turnover rates.

The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance.

This study introduces a model designed to improve the strategic readiness of private hospitals in Amman by incorporating strategic competencies as an independent variable and using a healthcare information system as a mediator. Targeting private hospitals with over 140 beds, the research included a population of 3263 employees across various managerial levels. Data collection methods involved interviews and electronic questionnaires, resulting in a sample size of 344. Statistical analyses comprised exploratory and confirmatory factor analysis, structural equation modeling, and hypothesis testing with SMART PLS 3.3.3 software. The results indicated medium levels of both strategic competencies and healthcare information systems, while strategic readiness was found to be low. Nevertheless, the proposed model showed a direct positive effect of strategic competencies on strategic readiness, with the healthcare information system acting as a significant partial mediator. Evaluation metrics included the arithmetic mean, standard deviation, and path analysis. This model surpasses traditional methods by effectively linking strategic competencies and information systems to enhance strategic readiness, providing a strong framework for improving hospital responses to crises and dynamic changes. The study suggests focusing on enhancing and developing strategic competencies and integrating a comprehensive healthcare information system to optimize hospital operations and increase readiness.