The key goal of the study is to identify aspects of the implementation of blockchain technologies in human resource management and argue for the moderating role of institutional support. The need to introduce new technologies at both the tactical and strategic levels is substantiated. It is highlighted that the key core of modern organizations is the human resource management system. The role of integration of blockchain technologies in human resource management, which ensures the effective training of qualified personnel at the right time and in the right place, is argued. It has been determined that the introduction of blockchain technologies in human resource management facilitates the organization of cooperation between countries in updating skills and knowledge based on compliance with competency standards and corporate governance rules. A survey of 300 employees of the pharmaceutical industry in Jordan was conducted, which served as the basis for a multivariate analysis to confirm reasonable hypotheses. The results obtained are valuable and can be applied in practice in terms of determining the impact of the implementation of blockchain technology in the human resource management system and on the UTAUT structure, which in turn provides institutional support.

This study’s primary objective is to determine the financial repercussions, including expenses, profits, and losses, that certain stakeholders in the Tuong-mango value chain face at various distribution stages. This was achieved through the utilisation of stakeholders cost-benefit value chain analysis. These individuals collectively contributed 849 sample observations to the dataset including 732 farmers, 10 cooperative, 32 collectors, 25 wholesalers, 30 retailers, 12 exporters and processors, and 08 grocery stores/fruit. The robust financial performance of the Tuong-mango value chain is attributable to its integrated economic efficiency, as evidenced by its over USD 1 billion in revenue and USD 98.2 million in net income. The marketing channels, specifically channels 1, 2, and 3, generate a total of USD 906.1 million in revenue, yielding a net profit of USD 81.9 million. The combined sales from domestic marketing channels 4 and 5 total USD 160 million, yielding a net profit of USD 16.2 million. The findings indicate that due to their limited scope and suboptimal grade 1, farmers are the most vulnerable link in the supply chain. This study proposes three strategies for augmenting quality, fostering technological advancement, and facilitating the spread of benefits. This study’s findings contribute to the existing literature on value chain analysis as it pertains to various tropical fruits and vegetables. The study provides empirical evidence supporting the utility of the value chain method in policy formulation.

The aim of this study was to analyze scientific production on accounting strategies for the management of sporting events over the last 20 years. The methodology used was mixed, combining the quantitative perspective of bibliometric analysis and the qualitative perspective of the case study, to deepen the analysis of the data set. Using bibliometrics, the number of scientific papers on this topic was quantified. For the study, 853 papers from Scopus and Google Scholar were considered that met the inclusion criteria in terms of relevance and keywords in English (accounting strategies, financial strategies and sporting events). Between 2021 and 2024, scientific production increased significantly (n = 376; 44.1%), with the United States being the largest contributor, with 21.7%. In addition, Plos One was the most important source, with 22 publications. The most cited author was Crawford (333 citations). Most of the publications (81%) were scientific articles, with 37% focused on medicine and 12% focused on social sciences. It is concluded that the literature on accounting strategies for sport event management has been the subject of research, with a wide variety of authors, topics, countries, and resources in general. Thus, financial planning, cost control, proper revenue recognition, tax compliance, all these strategies enable the organization of a sporting event to be profitable, efficient and sustainable. As a result, there is a complete picture of the global influence, perception and importance of research on this topic, which lays the groundwork for future research in this field. The value of the research lies in its ability to provide evidence-based solutions to improve the financial efficiency and sustainability of sporting events.