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.

Currently, there is little study on managing organizational silence in Malaysia post COVID-19 pandemic. This study aims to examine the determinants of organizational silence and the impacts of silence on private sectors and employees. The target respondents are two hundred individuals above 21 years old working in private sectors across Malaysia. Purposive sampling is selected for this study because the target respondents must be individuals working in private sectors across Malaysia. The strongest predictor of organizational silence is the attitudes of immediate superior, followed by attitudes of top management and communication opportunities. This study provides valuable information to the employees and management in the private sector to recognize the behaviors that will create silence within the organization.

Managing business development related to the innovation of intelligent supply chains is an important task for many companies in the modern world. The study of management mechanisms, their content and interrelations of elements contributes to the optimization of business processes and improvement of efficiency. This article examines the experience of China in the context of the implementation of intelligent supply chains. The study uses the methods of thematic search and systematic literature review. The purpose of the article is to analyze current views on intelligent supply chain management and identify effective business management practices in this area. The analysis included publications devoted to various aspects of supply chain management, innovation, and the implementation of digital technologies. The main findings of the article are as follows: Firstly, the key elements of intelligent supply chain management mechanisms are identified, secondly, successful experiences are summarized and the main challenges that companies face in their implementation are identified. In addition, the article focuses on the gaps in research related to the analysis of successful experiences and the reasons for achieving them.

Green Human Resource Management (HRM) is considered an emerging field of management that evaluates and ensures green performance and outcomes in organizations. In today’s dynamic business environment, work-life balance has become one of the key issues faced by many employees all over the world. Maintaining work-life balance is an issue increasingly recognized as of strategic importance to the organization and significance to employees. In doing so, the present study introduced independent and dependent variables to explain the underlying mechanisms of green HRM and work-life balance and its impact on employee performance. A total of 90 employees of the calibration services company have completed a set of questionnaires through Google Forms to provide data for the analysis. This study is using census method as one of the best probability sampling techniques to be used it’s a systematic method that collects and records the data about the members of the population and is suitable when the case-intensive study is required or the area is limited. This study has adopted the quantitative method in this research as the method allows the researcher to focus on the research. The data were analyzed through SPSS which facilitates descriptive statistics, correlation, and multiple regressions. Multiple regression analysis was used to test the hypotheses in this research. The findings showed that green HRM and work-life balance were the significant variables influencing employee performance in the study. In addition, the significance of the study included providing new knowledge from the theoretical perspective, obtaining a better understanding of the importance of green HRM and work-life balance from the perspective of employee performance, and contributing to the efforts made by the government to improve the probability of green culture in organizational and balancing professional life and family life employment of employees through policies from the perspective of the government. Lastly, recommendations for employers, employees, government, and future research are made to improve employee performance.

This study aims to underscore the relevance of pre-existing resilience experiences within communities affected by socio-political violence in Colombia, particularly in the context of developing effective risk management practices and enriching the CBDM model. This research employs a qualitative design, incorporating a multiple case study approach, which integrates a comprehensive literature review, in-depth interviews, and focus groups conducted in two Colombian communities, namely Salgar and La Primavera. The community of La Primavera effectively harnessed community empowerment and social support practices to confront socio-political violence, which evolved into a form of social capital that could be leveraged to address disaster risks. Conversely, in Salgar, individual and familial coping strategies took precedence. It is concluded that bolstering citizen participation in disaster risk management in both communities and governmental support for community projects aimed at reducing vulnerability is imperative. This study reveals that capabilities developed through coping with the humanitarian consequences of armed conflict, such as community empowerment and practices of solidarity and social support, can enhance community resilience in the face of disasters.

The article analyzes the process of formation of research universities as one of the elements of a strong innovation economy. The formation of a new university model is a global trend, successfully implemented in English-speaking countries. In Russia, the educational system is not yet ready to ensure the country’s effective competition in the innovation market. The Strategic Academic Leadership Program “Priority-2030” is designed to carry out the functional transformation of the entire infrastructure of human capital reproduction in a short period of time in Russia. The article presents an analysis of the main conditions for the development of a university with a research strategy, as well as an assessment of the implementation of this strategy by Moscow Polytechnic University. The methodological basis of the study was formed by qualitative methods: included observation and benchmarking of universities’ activities, which allowed to generalize the current global trends and best practices in the field of education. For the analysis we used the data of monitoring the activities of higher education organizations, data of official statistics, as well as data from reports and presentation materials of universities and online publications participating in the “5-100” and “Priority-2030” programs. The results of the study may be useful for researchers and practitioners engaged in the transformation of the Russian higher education system.