This article aims to examine the impact of fiscal decentralization on the performance of local government expenditure in Vietnam. By using a dataset including 63 provinces from 2012 to 2021, the research shows the more expenditure-based fiscal decentralization occurs, the better is the performance of local expenditure. Moreover, the level of provincial literacy and the size of the private sector have positive impacts on the local expenditure index, while the opposite effect can be seen in the case of the ratios of local citizens to total citizens of the country. Besides this, the study also provides some recommendations which are strictly related to the mechanism of fiscal decentralization to improve local expenditure performance of Vietnamese provinces, such as more effective decentralization of budget expenditures to local government, improving the vertical budget imbalance at local budget level, increasing local government budget autonomy, and establishing stronger mechanisms to control public spending.

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.

This study investigates the relationship between the disclosure of historical tourism information by local governments and tourism performance in Indonesia. Employing a quantitative research design, data were collected from 152 respondents, including local government officials, tourism stakeholders, and community members, using a purposive sampling method. This approach ensured the inclusion of participants with direct knowledge and involvement in historical tourism activities. Data analysis was conducted using IBM SPSS software, utilizing descriptive statistics, correlation, and multiple regression analysis to examine the relationships between variables. The results indicate that effective disclosure practices positively impact tourism performance, with key factors including the involvement of regional heads, legislative councils, mass media, tourism business actors, investment value, tourism budgets, and grant expenditures. The study highlights the importance of transparency and comprehensive information dissemination in enhancing tourism performance. Future research should explore the role of digitalization and innovative technologies in improving historical tourism disclosure and performance. These findings have significant implications for policymakers and practitioners in the tourism sector, emphasizing the need for robust disclosure practices to foster tourism development and economic growth.

The study aims to investigate the relationship between ESG (Environment, Social, Governance) performance on bank value when moderated by loan loss reserves. Using all 11 Thai listed banks for the period 2017–2021, data were collected from Bloomberg database, the official website of the Stock Exchange of Thailand (SETSMART), and Bank of Thailand, totalling 55 observations. The selected CAMEL indicators served as the control variables. Multiple linear regression and conditional effect analyses were executed using Tobin’s Q as a bank value. This study carefully tested the validity of the dataset, including fixed and random effects. The research outcomes demonstrate the interaction between ESG performance and loan loss reserves has a notably negative effect on the association between ESG performance and bank value. Subsequent analysis reveals that the negative influence of ESG performance on bank value is more pronounced with higher levels of loan loss reserves. These findings have important implications for bankers, investors, and policymakers, offering insights into the dynamics of ESG and loan loss reserves considerations.

Purpose: There have been many studies on corporate social responsibility. Still, research on the dual relationship showing the impact of management control on corporate social responsibility and business performance has not been exciting researchers. The article also identifies and measures the elements of management control that affect compliance with corporate social responsibility and business performance. At the same time, the paper also analyzes the influence of compliance with corporate social responsibility on business performance. From the research results, listed companies will see the importance of designing management control and complying with corporate social responsibility to maximize the business’s profits. Findings: The article demonstrates the practicality of institutional theory in the relationship between management control, corporate social responsibility, and business performance. Institutional theory influences the relationship between management control, CSR, and business performance by highlighting the role of external institutional pressures, legitimacy, and conformity to societal norms. Companies that strategically integrate institutional expectations into their management control systems can enhance their CSR efforts, improve their reputation, and contribute to better business performance. Methodology: We collect data on 195 manufacturing enterprises listed on the Vietnam stock market in 6 sectors. This study’s main data analysis method is the structural equation modeling method (SEM). The article used AMOS software to evaluate and measure the influence of each factor. Practical implications: The article has analyzed five aspects of management control to corporate social responsibility and business performance: Size of the Board of Directors (BOD), percentage of independent members in the BOD, and concurrence. CEO and Chairman of the Board of Directors, state ownership ratio and foreign shareholder ownership rate. The results show that a company with a CEO who is not the Chairman of the BOD will have a higher level of CSR compliance than a company with a CEO who is also the Chairman of the BOD. The larger the Board size, the higher the level of CSR, but This has not been verified for the company’s business performance. The higher the foreign ownership ratio, the better the CSR compliance; however, this has the opposite direction for the state ownership rate. The higher the percentage of independent members on the Board of Directors, the lower the level of CSR compliance. In terms of impact on business performance in the enterprise: The higher the company’s compliance with corporate social responsibility, the better it’s business performance. A company with a CEO who holds the position of BOD will have lower business performance than companies with a CEO who does not hold the position of Chairman of the Board of Directors. Companies with a high percentage of state ownership will have lower business performance. The higher the percentage of independent members on the Board of Directors, the lower the business performance. Originality: This attests that the research paper I submitted is the result of my original and independent work. I have duly acknowledged all sources from which the ideas and quotations have been obtained. The project does not contain any plagiarism and has not been sent elsewhere for publication.