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.

This research was conducted using a survey research method to investigate the influence of Artificial Intelligence (AI) on Nigerian students' academic performances in tertiary institutions. Nigerian tertiary institutions have an estimated population of about 2.5 million students across the universities, polytechnics, monotechnics, and colleges of education. A sample size of 509 was used. The researchers adopted an online questionnaire (Google Form) to administer questions to respondents across Nigeria to elicit responses from the respondents bordering on their awareness and the use of AI and its attendant impacts on their academic performance. Five research objectives were raised for the proper investigation of this study. From the findings of the study, the researchers found that the majority of Nigerian students use AI and that AI has positive impacts on the educational performance of Nigerian students. It was also found that Nigerian students have training on the use of AI for educational purposes and that they are more familiar with Snapchat AI and ChatGPT. Conclusively, AI is useful to students in the sense that it enhances their knowledge of their courses, improves their learning and speaking skills, and helps them to have a quick understanding of their course by way of simplifying technical aspects of their courses. The researchers therefore recommend as follows: Nigerian tertiary institutions should formally train students as well as teachers on the use of AI for academic purposes so that they can understand the ethical implications of the use of AI. Using AI for writing could be interpreted to mean examination malpractice, and this should not be condoned in the educational sector; however, at the moment, a small number of students used AI for examinations. Albeit, the appropriate use of AI should be fully integrated into Nigerian tertiary institutions' curricula.

This study evaluates the health and sustainability of higher education systems in nine countries: the USA, UK, Australia, Germany, Canada, China, Brazil, India, and South Africa. Using a multi-level analysis model and principal component analysis (PCA), nine key factors—such as international student numbers, academic levels, and graduate employment rates—were identified, capturing over 90% of the cumulative impact on higher education systems. India, scoring 6.2036 initially, shows significant room for improvement. The study proposes policies to increase graduate employment, promote international faculty collaboration, and enhance India’s educational expenditure, which surpasses 9.8% of GDP. Post-policy simulations suggest India’s score could rise to 8.7432. The paper also addresses the impact of COVID-19 on global education, recommending a hybrid model and increased graduate enrollment in China to reduce unemployment by 5.4%. The research aims to guide sustainable development in higher education globally.

Using a newly-developed data set for Portugal, we analyze the industry-level effects of infrastructure investment. Focusing on the divide between traded and non-traded industries, we find that infrastructure investments have a non-traded bias, as these shift the industry mix towards private and public services. We also find that the industries that benefit the most in relative terms are all non-traded: construction, trade, and real estate, among the private services, and education and health, among the public services. Similarly, emerging trading sectors, such as hospitality and professional services, stand to gain. The positive impacts on traded industries are too small to make a difference. These results highlight that infrastructure-based strategies are not neutral in terms of the industry mix. Moreover, with most of the benefits accruing to non-traded industries, such a development model that is heavily based on domestic demand may be unsustainable in light of Portugal’s current foreign account position. 

As an important type of knowledge, standards are key factors in economic development and technological innovation. To analyze the impact of participation in standards development on enterprise performance, this study takes China’s high-tech industry as an example. We use the operating data of listed enterprises in the industry in 2019 and conduct the propensity score matching method matching analysis on the entire sample and the classification. The conclusion shows: From an overall point of view, the participation of enterprises in the development of standards has a positive impact on the enterprise’s return on total assets. Specifically, participating in the development of over three standards can also improve the return on total assets. Large enterprises can increase the return on total assets of the enterprise and the return on invested capital. The state-owned enterprises have a positive effect on the return on total assets of the enterprise. Enterprises in the western, central, and eastern region enterprises can increase their net profit, enterprise value and net profit, return on total assets and enterprise value respectively. The enterprises in Beijing-Tianjin-Hebei region, Guangdong-Hong Kong-Macao Greater Bay Area can improve their return on invested capital and enterprise value, average rate of return respectively. The participation in the development of national standards, industry standards and local standards can help increase their return on total assets, the return on total assets and enterprise value, enterprise value respectively. Finally, we suggestions are put forward to enhance enterprises’ enthusiasm to take part in standards development.

The goal of this research is to focus on the impact of HR agility on Jordanian pharmaceutical manufacturing companies’ innovative performance. The study population of the study consists of managers at different levels of pharmaceutical companies listed on the Amman Stock Exchange. Convenience sample consists of 450 questionnaires was sent. PLS-SEM was employed in this work to assess the measurement model and to verify the study theories. The findings revealed that human resource agility has a positive impact on innovative performance. The implications of the research as this analysis have shown, a variety of factors influence the agility of human resources, allowing organizations to create and implement strategies that lead to better adaptability in a rapidly changing environment. Significant ramifications could arise from this review for organizations that prioritize fostering employee confidence, refining strategies to gain a competitive edge, enhancing employee skills, and adapting to both internal and external shifts in the work environment.