In the face of growing competition, industrial and commercial firms need more effective strategies to gain competitive advantages. This study investigates the role of enterprise risk management (ERM) as a mediator in highlighting the significance of innovation capability on profitability in industrial and commercial firms listed on the Amman Stock Exchange (ASE). Data were collected from 244 respondents using a standardized questionnaire and analyzed with SPSS software. The results indicate that the innovation capability has an impact on profitability in industrial and commercial firms, as well as their ERM practices. Additionally, ERM mediates the relationship between innovation capability and profitability. Firms that adopt distinctive innovation strategies tend to maintain formal ERM strategies, which in turn enhance market superiority and profitability. This research offers some significant managerial ramifications that may be essential for business owners, executives, and decision-makers involved in the development of firms.

The practice of ethical management has gained traction due to its role in enhancing stakeholder relations, which can have severe repercussions for organisations. By prioritising ethics, companies not only uphold moral principles but also gain a competitive advantage. This is particularly true in societies that value socially responsible business and give preference to companies that go beyond the requirements of the law. Understanding the significance of ethical management practices is therefore becoming key to creating a responsible and sustainable business environment that benefits both an organisation and its stakeholders, such as employees, consumers and society. The purpose of this article is to present a comprehensive exploration of the impact of selected aspects of ethical management in Slovak companies with foreign participation on the ethicality of their relationships with stakeholders. By examining a range of factors related to ethical management, the article seeks to identify statistically significant differences among companies with different approaches to managing business ethics. Employing this analysis, the article contributes to the understanding of ethical practices in Slovak companies and provides insights for academics and practitioners of business ethics. The data used for this analysis was collected through an online questionnaire survey, resulting in a sample size of 179 monitored subjects, all of whom are Slovak companies with foreign participation. The research design included two groups of factors: “general factors of business ethics” or “ethical management approaches” and “ethicality of company-stakeholder relationships.” The statistical analysis included the Shapiro-Wilk normality test, followed by the non-parametric Kruskal-Wallis H test, and post hoc analysis using the Bonferroni adjustment for previously identified significances. The results of the research presented in the article indicate a predominantly positive ethical stance towards employees, suppliers, customers and other stakeholders among Slovak companies. Statistically significant differences were found in the levels of ethicality in relation to legal form, with limited liability and joint-stock companies showing different perceptions towards supplier ethics. The research also proves that an ethical organisational climate is a major determinant of the ethicality of Slovak companies and suggests that a robust integration of ethics into strategic planning significantly improves their stakeholder relations. It can also be concluded that the scope of a code of ethics is particularly significant for community relations, whereas the frequency with which it is updated has less impact. This research holds significant value because it explores the impact of ethical management practices on stakeholder relations and ethical issues in Slovak companies with foreign participation. By focusing on the specific context of Slovak companies, the research offers unique insights into the relationship between ethical management factors and stakeholder dynamics. This research aims to bridge a gap by shedding light on the intricate dynamics between ethical management and stakeholder relations. The findings provide valuable guidance to organisational leaders, policymakers and stakeholders in fostering ethical behaviour and mitigating ethical risks within companies.

Resilient marketing in hotel enterprises is a research area that has not been systematically explored. This study is based on the 4Ps theory to conduct a systematic theoretical study of resilient marketing in hotel enterprises and promote the application of resilient marketing in hotel enterprises. Data were collected from Chinese hotel employees (n = 501) through an online survey. Data were analysed using SPSS and AMOS software. confirmatory factor analysis (CFA) combined with structural equation modelling (SEM) was used to explore hotel employees’ perceptions of resilient marketing in hotel companies. The findings suggest that the concept of resilient marketing, constructed through the four dimensions of resilient products, resilient prices, resilient price, and resilient promotions, is better able to help hotel enterprises withstand crises. This study contributes to understanding how Chinese hotel enterprises use the concept of resilient marketing to withstand crises, such as positively adapting to market changes, collaboratively responding to market competition, and resisting and reversing crises situation. It has important theoretical value and practical significance for constructing a theory of resilient marketing for hotel enterprises, promoting the practical development of resilient marketing for hotel enterprises.

Technology development in the agricultural sector is important in the development of Thailand’s economy. The purpose of this research was to study the approach of guidelines for future agricultural technology development to increase productivity in the Agricultural sector in order to develop a structural equation model. The research applied mixed-methodology. Qualitative research by in depth interview from 9 experts and focus group with 11 successful businesspersons for approve this model. The quantitative data gather from firm, in the 500 of agricultural sector by using questionnaire, using statistical tests of descriptive analysis, inferential analysis, and multivariate analysis. The research found guidelines for future agricultural technology development to increase productivity in the Agricultural sector composed of 4 latent. The most important item of each latent were as following: 1) Agrobiology Technology (= 4.41), in important item as choose seeds that for disease resistance and tolerate the environment to suit the cultivation area, 2) Environmental Assessment (= 4.37),, in important item as survey of cultivated areas according to topography with geographic information system, 3) Agricultural Innovation (= 4.30), in important item as technology reduces operational procedures, reduce the workforce and can reduce operating costs, and 4) Modern Management Systems (= 4.13), in important item as grouping and manage as a cooperative to mega farms. In addition, the hypothesis test found that the difference in manufacturing firm sizes. Medium and Small size and large size revealed overall aspects that were significantly different at the level of 0.05. The analysis of the developed structural equation model found that there was in accordance and fit with the empirical data and passed the evaluation criteria. Its Chi-square probability level, relative Chi-square, the goodness of fit index, and root mean square error of approximation were 0.062, 1.165, 0.961, and 0.018, respectively.

Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.