Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

In recent years, awareness of sustainability has increased significantly in the hospitality industry, particularly within the hotel sector, which is recognized as a major contributor to environmental degradation. In response to this challenge, hotel managers are increasingly implementing green human resource management (GHRM) practices to increase Organizational Citizenship Behavior. Considering job satisfaction, and organizational commitment as mediator. A survey was conducted with 383 employees from three- and four-star Egyptian hotels and the obtained data were analyzed using SPSS version 22 and Amos version 24. Structural equation modelling was used to analyze the data. The study revealed that GHRM practices positively impacts Organizational Citizenship Behaviors (OCB), job satisfaction and organizational commitment in addition, the study found that job satisfaction and organizational mediates the relationship between Green Human Resource Management and Organizational Citizenship Behavior. The study found a positive link between GHRM and OCB, partially mediated by job satisfaction and organizational commitment. The recommend that implementation of GHRM practices in the hotel industry can have significant positive implications.

Continuous usage is crucial for ensuring the longevity of technological advancements. The success of e-government is contingent upon its ongoing use, rather than its initial acceptance. Nevertheless, there has been a dearth of scholarly research on the ongoing use of e-government services. The objective of this study was to identify the primary factors that influences the continued use of e-government services in Indonesia. The research model was created by integrating both Expectation Confirmation Model and Technology Acceptance Model, two theories that are frequently employed in the adoption of technology. The data was obtained by administering an online survey to 217 Indonesian citizens who had previously utilized the Online Citizen Aspiration and Complaints Service (LAPOR) e-Government services. The results indicate that perceived ease of use had a substantial impact on citizen satisfaction and perceived usefulness. In contrast to previous research conducted in the context of e-Government, it was found that perceived usefulness did not have a significant correlation with the intention to continue using the system. The most significant predictor of continued intention to use was citizen satisfaction. Surprisingly, satisfaction was more significantly influenced by perceived ease of use than perceived usefulness. The implications of these findings are elaborated upon.

The Ecuadorian electricity sector encompasses generation, transmission, distribution and sales. Since the change of the Constitution in Ecuador in 2008, the sector has opted to employ a centralized model. The present research aims to measure the efficiency level of the Ecuadorian electricity sector during the period 2012–2021, using a DEA-NETWORK methodology, which allows examining and integrating each of the phases defined above through intermediate inputs, which are inputs in subsequent phases and outputs of some other phases. These intermediate inputs are essential for analyzing efficiency from a global view of the system. For research purposes, the Ecuadorian electricity sector was divided into 9 planning zones. The results revealed that the efficiency of zones 6 and 8 had the greatest impact on the overall efficiency of the Ecuadorian electricity sector during the period 2012–2015. On the other hand, the distribution phase is the most efficient with an index of 0.9605, followed by sales with an index of 0.6251. It is also concluded that the most inefficient phases are generation and transmission, thus verifying the problems caused by the use of a centralized model.