The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

Based on instructional practice in badminton course teaching, this study expands the application of goal-directed behavior theory from management studies in the field of physical education, thereby supplementing the existing conditions for applying goal-directed behavior theory in the sports domain. Empirical evidence confirms that proactive college students, through the reconstruction of the badminton knowledge system, implementation of innovative teaching methods, and utilization of multidimensional assessment approaches, can effectively acquire proficient skills in major badminton techniques within a 32-hour instructional period. This accomplishment not only achieves the intended teaching objectives but also resolves the issue of students struggling to comprehend and acquire badminton techniques within a limited timeframe.

Aims of this study clarify the intrinsic value of Galileo’s law of inertia, which holds significance in the history of science, and the process through which such law of inertia was formed, for educational purposes, and explores a possible conversion of this intrinsic value into an environmental ethical value. The research methodology is to establish a value schema and, through its application, to explore the changes in the active intrinsic value principle of Galileo’s law of inertia based on the history of science. This study derived the following results: First, Galileo professed the value he assigned and discovered as a complete experience to support heliocentrism. Second, he realized his personal religious ideal, or in other words, the ideal of life as a whole. Third, the overall process is to feel a comprehensive and integral expansion of the self. Above all, it shows that the principle of active intrinsic value based on Galileo’s experimental activities has changed and expanded throughout the history of science. One internalizes one’s faith in accordance with the activity-centered value. Only when combined with aesthetic experience does education make one ethical. As general school education does not necessarily guarantee ethics, we must lead our values education toward ecocentric ethics education, which highlights beauty. It shows that these active intrinsic values also extend to ethical values.

The aim of this paper is to develop a methodology for determining the size of the unified land tax in agriculture based on the results of the economic assessment of agricultural land to form the foundation of a new effective system of macroeconomic instruments for state regulation of the innovative development of the agro-industrial complex of the Republic of Kazakhstan. There were used gatherings of facts and summaries, induction and deduction, analysis and synthesis, historical and logical, normative, comparison, index and modeling methods in the research. The article provides an overview of various scholarly perspectives on the challenges and strategies for improving the tax system. The base rates of the unified land tax per hectare of arable land have been calculated to establish equal conditions for all land users. This unified land tax rate is expected to encourage the efficient utilization of land resources and enable the optimization of production structure. The article addresses avenues for improving water management relations in agriculture, aimed at fostering a shared interest and creating incentives for adopting innovative technologies in both agriculture and the water management sector. An essential condition for achieving the effective functioning of Kazakhstan’s agro-industrial complex is its transformation to an innovative development model. This necessitates the development and application of a new system of macroeconomic tools for its implementation, aimed at creating a favorable environment for entrepreneurial development.

This review paper delves into the intricate landscape of the digital economy, focusing on the multifaceted interplay between innovation, competition, and consumer dynamics. It investigates the transformative impact of digital technologies on market structures and consumer behaviors, spanning areas such as e-commerce, online publishing, taxation, and big data challenges. By analyzing network effects, market concentration, and the influence of key players like Google and Amazon, this study draws on insights from previous research. Furthermore, it examines evolving regulations with an emphasis on consumer protection, competition law, and privacy concerns. Through a comprehensive exploration of the digital ecosystem, this paper offers a nuanced understanding of how businesses, consumers, and policymakers navigate the complexities of the digital marketplace.

This study aims to examine the impact of open innovation and disruptive innovation on the financial performance of SMEs in the tourism sector in Tanjungpinang City, Indonesia. A quantitative research method was employed, utilizing a sample of 273 SMEs in the tourism sector. Data were collected through surveys and analyzed using regression and ANOVA techniques to understand the relationships between innovation, digitalization, and financial performance. The analysis revealed that both open and disruptive innovation significantly influence the financial performance of SMEs. The study found that innovation and digitalization explain approximately 79.6% of the financial performance variance in the tourism sector. The findings suggest that SMEs that adopt innovative practices and digitalization are more likely to achieve better financial outcomes, such as increased profitability and market share. Open and disruptive innovations are critical drivers of financial success for SMEs in the tourism sector. SMEs should focus on leveraging internal and external knowledge and adapting to technological changes to enhance their competitive advantage. Policymakers should create supportive environments that foster innovation and digitalization among SMEs. This could include providing access to technological resources, training programs, and incentives for innovative practices.