This paper analyzes the relevance of social accounting information for managing financial institutions, using Banca Transilvania Financial Group (BTFG) as a case study. It explores how social accounting data can enhance decision-making processes within these institutions. Social information from BTFG’s annual integrated reports was used to construct a social balance sheet, and financial data was collected to calculate economic value added (EVA) and social value added (SVA). Research question include: Does social accounting represent a lever for substantiating the managerial decision in financial institutions? Results show that SVA is a valuable indicator for financial institution managers, reflecting the institution’s contributions to social well-being, environmental impact, and community support. Policy implications suggest regulatory bodies should mandate the inclusion of social accounting metrics in financial reporting standards to encourage socially responsible practices, enhance transparency, and incentivize institutions achieving high SVA. This paper contributes to the literature by demonstrating the practical application of social accounting in financial institutions and highlighting the importance of SVA as a managerial tool. It aligns with existing research on integrating corporate social responsibility (CSR) metrics into financial decision-making, enhancing the understanding of combining social and economic indicators for comprehensive performance assessment The abstract covers motivation, methodology, results, policy implications, and contributions to the literature.

The significance of financial literacy is garnering worldwide attention across all age groups. Financial literacy has been defined by certain scholars as a necessary skill for individuals to possess in order to effectively navigate their future financial endeavors. The aim of this article is to perform a bibliometric analysis and systematic literature review in order to investigate the present corpus of scholarship on the application of Financial Literacy. The present study entailed a comprehensive analysis of existing research papers to ascertain the principal contributors to this specific domain, noteworthy subthemes, and prospective directions for further investigation. There has been a noticeable rise in the quantity of literature pertaining to this topic during the period spanning from 2020 to 2023. Furthermore, the utilization of network analysis was employed to chart research clusters. The aforementioned discovery yielded a cumulative total of 84 scholarly publications. The findings of the analysis indicate that there exists a gap in the comprehensive research of the keywords “Financial Behavior”, “Financial Attitude”, and “Financial Inclusion”.

The country has vigorously promoted the work of school aesthetic education, which is a great opportunity and also a major challenge for the art major of Yili Normal University. At present, the quality of teaching in the art major is not very optimistic. How to ensure and improve the teaching quality of the art major is worth pondering. Based on the investigation of the current situation of teaching quality in the art college, this article identifies the factors that hinder the improvement of teaching quality, analyzes the reasons, and ultimately provides strategies to improve the teaching quality of the art major, providing effective reference suggestions to ensure the teaching quality of the major.

This study conducts a systematic literature review to analyze the integration of artificial intelligence (AI) within business excellence frameworks. An analysis of the findings in the reviewed articles yielded five major themes: AI technologies and intelligent systems; impact of AI on business operations, strategies, and models; AI-driven decision-making in infrastructure and policy contexts; new forms of innovation and competitiveness; and the impact of AI on organizational performance and value creation in infrastructure projects. The findings provide a comprehensive understanding of how AI can be integrated into organizational excellence emerged frameworks to address challenges in infrastructure governance, and sustainable development. Key questions addressed include: how AI affects consumer behavior and marketing strategies. What AI’s capabilities for businesses, especially marketing and digital strategies? How can organizations address the drivers and barriers to help make better use of AI in these business operations? Should organizations even do anything with these insights? These questions and more will be tackled throughout this discussion. This paper attempts to derive a comprehensive conceptual framework from several fields of human resources, operational excellence, and digital transformation, that can help guide organizations and policymakers in embedding AI into infrastructure and development initiatives. This framework will help practitioners navigate the complexities of AI integration, ensuring profitability and sustainable growth in a highly competitive landscape. By bridging the gap between AI technologies and development-related policy initiatives, this research contributes to the advancement of infrastructure governance, public management, and sustainable development.

While some conflict can serve as a more sophisticated stimulus to student achievement, significant or unresolved conflict can delay or even frustrate even the best-planned curriculum. The aim of our study is to get a clear picture of the conflicts with whom and to what extent the international students studying on our campuses have conflicts that affect their performance, and how they can manage them. In our study, based on a questionnaire survey (n = 480), we revealed that the international students at our university have the most conflicts with other foreign students, and the least with Hungarians, including their teachers. On the other hand, we found that according to the Thomas-Kilmann Conflict Instrument, they solve their problems by the Compromising and Accommodating style. The results obtained by detailed socio-demographic aspects show significant differences, mainly between gender, age, and country groups. Knowledge of the revealed facts and connections can offer conscious and careful solutions to understand and reduce tensions, and this can improve the understanding and management of conflict in the classroom, in collaborative projects, and even in non-teaching environments on campuses.