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.

Performance Management is a major concern to various stakeholders in Education System, it is considered to be key driver to improve school effectiveness and learning quality. However, the complexity of education Systems, has made it challenging to apply an effective PM model. This study paper introduces a maturity model with six dimensions, fifteen Capability Areas and forty-two Best-Practices to assess education systems’ organizational capacity for performance management. It provides deep insights into their structural and functional characteristics and serves as a framework for decision-makers to identify and implement missing practices while enhancing existing ones. The maturity model was developed following the Design Science Research methodology to ensure both rigor and relevance. A bottom-up approach guided its design, integrating insights from extensive literature reviews and lessons learned from benchmark countries. The evaluation process employed a qualitative approach, using focus groups with a carefully selected cohort of academics, experts, and practitioners. The Moroccan case study serves as part of the “Reflection and Learning” phase, providing an initial test for the model and paving the way for further empirical research. Future studies will aim to test, refine, and extend the model, facilitating its application across diverse educational contexts.

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.

In response to the challenges of climate change, this study explores the use of moringa pod powder as reinforcement in the manufacture of compressed earth bricks to promote sustainable building materials. The objective is to evaluate the impact of African locust bean pod powder on the mechanical properties of the bricks. Two types of soils from Togo were characterized according to geotechnical standards. Mixtures containing 8% African locust bean pod powder at various particle sizes (0.08 mm, 2 mm, and between 2 and 5 mm) were formulated and tested for compression and tensile strength. The results show that the addition of African locust bean pod reduces the mechanical strength of the bricks compared to the control sample without pods, with strengths ranging from 0.697 to 0.767 MPa, compared to 0.967 to 1.060 MPa for the control. However, the best performances for the mixtures were obtained with a fineness of less than 2 mm. This decrease in performance is attributed to several factors, including inadequate water content and suboptimal preparation and compaction methods. Optimizing formulation parameters is necessary to maximize the effectiveness of African locust bean pods. This work highlights the valorization of agro-industrial waste, paving the way for a better understanding of bio-based materials and future research for sustainable construction.

Nigeria plays important roles in the overall socio-economic development of the entire African continent, including entrepreneurial activities. There is a less focus on the immersion of women and youths in playing participatory roles in digital entrepreneurship and digital technology innovation in order to boost the economic growth of the country. The primary objective of this study is to explore women and youths’ immersion, specifically in connection with digital entrepreneurship and digital technology innovation, for the purpose of fostering the growth of the economy. The methodology employed in this study is Critical Content Analysis (CCA) of cursory literature as an integral part of the qualitative method. The literature was sourced through different databases, such as library sources, journals, and the core collection of Web of Science (WOS), and the collections of studies used for analysis were between 2018 and 2023. The results demonstrated that small and medium enterprises (SMEs) play significant roles in digital entrepreneurship activities in the country. In addition, there are various entrepreneurship programmes in the country, such as the Youth Entrepreneurship Development Programme (YEDP), and there is awareness of the effectiveness and efficiency of digital entrepreneurship. In addition, the result further established that the use of digital technology is an important innovation for the success of digital entrepreneurship in the country. The study further indicated that five factors of women and youths’ immersion in entrepreneurship (perception and opportunities, business performance, digital adoption, skill acquisition, and enabling environment) can boost the growth of the economy in the country. In conclusion, the knowledge and skills of entrepreneurs are major drivers of wealth and job creations, with women and youths playing an active role in the overall entrepreneurship programmes. It is suggested that the stakeholders and actors in entrepreneurship should collaborate to foster the participation of women and youths in entrepreneurship programmes in the country.

This study aims to examine the influence of employee and entrepreneur competencies on work efficiency and performance of export companies at the Nong Khai border checkpoint. The research conducted is a quantitative survey. The population for this study includes employees and entrepreneurs from the cross-border export service industry, exporters, and freight forwarder agents operating at the Nong Khai border checkpoint. A non-probability sampling method was employed to select participants. The sample size was Cochran estimated using Cochran’s formula. A structured questionnaire was used to collect data from 385 logistics employees and entrepreneurs selected through purposive sampling. The questionnaires were distributed to employees and entrepreneurs from the export entrepreneurial industry, cross-border export service providers, exporters, and freight forwarder agents at the Nong Khai border checkpoint. The findings revealed that employee and entrepreneur competencies have a direct influence on the work efficiency and performance of export companies. The study concludes that enhancing the competencies of employees and entrepreneurs positively impacts work efficiency and the overall export performance of the company. The research suggests that entrepreneurs should prioritize training and competency development for employees to further improve work efficiency.