The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.

Since the reform and opening up, China has continuously pushed forward the administrative system reform, adapted to the national conditions and the requirements of the times, and achieved fruitful results. Generally speaking, the successive administrative system reforms have focused on the government and the adjustment of the dynamic relationship between government-market-society. Due to the special characteristics of local foreign affairs departments in the administrative system, the successive reforms have provided less guidance to them, and related research is also relatively lacking. However, from a practical point of view, local foreign affairs offices have long followed the pace of administrative system reform and carried out a series of adjustments and optimizations. As an important element of administrative system reform, the functional transformation of local foreign affairs offices has been continuously promoted along with institutional reform. This research, which is mainly based on talks and supplemented by document comparisons, aims to study the development results and experiences of the Foreign Affairs Office of Shaanxi Province in the context of administrative system reform, and tries to provide a case study for the administrative system reform of local foreign affairs departments.

This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.