In the dynamic contemporary business landscape, the convergence of technology, finance, and management plays a pivotal role in organizational success. This research explores the multifaceted realm of strategic integration, emphasizing the intricate balance between these domains. The background sets the stage, elucidating the historical evolution and growing relevance of this integration. Various research methodologies, including case studies, surveys, interviews, and data analysis, are used to investigate practical aspects. The study delves into the role of technology, emphasizing digital transformation, innovation, and IT infrastructure. It dissects financial management, focusing on decision-making, risk management, and capital allocation. Additionally, management and leadership are discussed, with an emphasis on change management, strategic leadership, and skill development. Challenges, such as cultural disparities and regulatory complexities, are scrutinized, alongside opportunities like improved decision-making and enhanced productivity. Real-world case studies illustrate success stories and lessons learned. The paper concludes with findings, implications for businesses and management, and practical recommendations for navigating this convergence. This research contributes valuable insights into performance and competitiveness, facilitating a better understanding of key performance metrics and positioning strategies in the digital age.

Due to the bounded rationality of decision-makers and the substitution effect of non-green products, retailers are not always profitable when selling green products. To assist retailers who may be disadvantaged in the game, this study constructs a two-stage green supply chain game model, considering the bounded rationality of decision-makers and the substitution effect of non-green products, and analyzes the impacts of two operational strategies that retailers can adopt—price-cutting strategy and early replenishment strategy. The research reveals that retailers tend to lower prices in the second stage when price reductions stimulate consumer purchases, enhancing their profitability. However, strategic retailers may raise prices in the first stage to create room for discounts later, potentially harming consumer interests. Contrary to expectations, anticipating future demand does not always improve supply chain profitability in the early replenishment strategy, which mainly depends on the market environment. Early replenishment deprives retailers of negotiation leverage in the second stage, and bulk orders may lead manufacturers to over-invest in green innovation. Therefore, this strategy is effective only when green innovation costs are low, consumer environmental awareness is high, or price sensitivity is low.

The purpose of this study is to provide empirical evidence about the relationship between Organizational Culture and Knowledge Management in public sector organizations in Colombia. This research is based on information obtained from a survey applied to workers in different positions and areas of four organizations in the Colombian government at the departmental level. A survey of 22 items measured Organizational Culture, and 19 items measured Knowledge Management. The results show that the strongest correlation is between a flexible organizational structure and leadership that foments the development of worker capabilities to register and use knowledge. Furthermore, to achieve efficiency the public organizations should foster adaptability to environment, a well-defined management and value-oriented human behavior and overcome barriers such as bureaucracy, inefficient administration, and make adequate knowledge management.

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.

The main objective of the study is to discuss the application of a participatory approach that involves the community of a small rural area in Italy to develop and maintain a sustainable local food system based on a very ancient and high-quality typical local bean. The efficacy of the approach in terms of the active involvement of local actors (farming communities, local administration, social associations, and civil society) and knowledge transfer for preserving the local food culture has been demonstrated. Possible improvements to the approach through digital technologies for stimulating the effective engagement of teenagers have also been discussed.