This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

This study aims to examine the entrepreneurial activities of 240 women in the districts of Konaseema, East Godavari, and Kakinada during 2021–2022, focusing on the diverse range of 286 enterprises they managed across 69 business types. These enterprises were tailored to local resources and market demands, with coconut wholesale, cattle breeding, and provision shops being the most common. The study also analyzes income distribution, noting that one-third of the women earned between ₹50,000–1,00,000 annually, while only 0.70% earned over ₹5,00,000. More than half of the enterprises served as the primary income source for their families. The research highlights the significant role these women entrepreneurs play in their communities, their job satisfaction derived from financial independence and social empowerment, and the challenges they face, such as limited capital and market access. Finally, the study offers recommendations to empower these women to seize entrepreneurial opportunities and enhance their success.

This study introduces a model designed to improve the strategic readiness of private hospitals in Amman by incorporating strategic competencies as an independent variable and using a healthcare information system as a mediator. Targeting private hospitals with over 140 beds, the research included a population of 3263 employees across various managerial levels. Data collection methods involved interviews and electronic questionnaires, resulting in a sample size of 344. Statistical analyses comprised exploratory and confirmatory factor analysis, structural equation modeling, and hypothesis testing with SMART PLS 3.3.3 software. The results indicated medium levels of both strategic competencies and healthcare information systems, while strategic readiness was found to be low. Nevertheless, the proposed model showed a direct positive effect of strategic competencies on strategic readiness, with the healthcare information system acting as a significant partial mediator. Evaluation metrics included the arithmetic mean, standard deviation, and path analysis. This model surpasses traditional methods by effectively linking strategic competencies and information systems to enhance strategic readiness, providing a strong framework for improving hospital responses to crises and dynamic changes. The study suggests focusing on enhancing and developing strategic competencies and integrating a comprehensive healthcare information system to optimize hospital operations and increase readiness.

This paper investigates the impact of financial inclusion on financial stability in BRICS countries from 2004 to 2020. Using a panel smooth transition regression model, the results reveal a U-shaped relationship between financial inclusion and financial stability. Financial inclusion reduces financial stability up to a threshold of 44.7%. Beyond this point, financial inclusion contributes to greater financial stability, through gradual transitions. Enhanced financial inclusion supports banks in stabilizing their deposit funding by facilitating access to more stable, long-term funds and alleviating the negative impacts of fluctuations in returns. Furthermore, the study examines the role of institutional quality in shaping the financial inclusion-financial stability nexus, indicating a significant positive effect, especially in the upper regime. These findings provide valuable insights for financial regulatory authorities, highlighting the importance of promoting financial inclusion in BRICS economies and adapting regulations to mitigate potential risks to global financial stability.

This paper aims to explore the relationship between corporate overinvestment and management incentives, focusing particularly on the influence of different ownership structures. Utilizing agency theory and ownership structure theory, this study constructs a theoretical framework and posits hypotheses on how management incentives might influence corporate overinvestment behaviors under different ownership structures. Listed companies from 2010 to 2020 were selected as the research sample, and the hypotheses were empirically tested using descriptive statistics, correlation analysis, and regression analysis. The findings suggest that a relatively concentrated ownership structure may encourage management to adopt more cautious investment strategies, thus reducing overinvestment behaviors; while under a dispersed ownership structure, the relationship between management incentives and overinvestment is more complex. This study provides new evidence on how management incentive mechanisms influence corporate decision-making in different ownership environments, offering significant theoretical and practical implications for improving internal control and incentive mechanisms.