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.

As a result of China's evolving higher education landscape, private universities have emerged as significant players, fostering democratization and fulfilling key roles. However, these institutions face distinct challenges shaped by legal, societal, and internal factors. In the knowledge-driven economy, employee satisfaction is crucial for success. Understanding pivotal factors and conducting satisfaction surveys are essential for effective management and talent retention. This study focuses on Chengdu's private university educators, analyzing how factors like belongingness, self-actualization, and rewards influence job satisfaction. Through surveys, data analysis, and literature review, this study refines its findings and uncovers underlying causes. The study offers actionable insights for educators and institutions, aimed at enhancing job satisfaction.

This study focuses on the improvement strategy of information technology application ability of science education teachers and students under the background of informatization. Firstly, the current status of informatization of science education and the importance of the information technology application ability of teacher training students are analyzed. Subsequently, the promotion strategies were discussed, including curriculum design and implementation, teacher training and development, provision of practice environment and conditions, and construction of evaluation mechanisms. These strategies are expected to systematically improve the information technology application ability of teacher training students and provide effective support for the development of science education. However, these strategies also need to be tried and refined in practice to adapt to the development needs of information technology and science education.

This article explores a method for evaluating the achievement of learning effectiveness based on virtual reality technology. The research analyzed the design and construction of a virtual learning environment, data collection of learner behavior, data analysis and evaluation methods, evaluation indicators and personalized feedback, as well as a case study of a virtual learning evaluation system. By using virtual reality technology to create an immersive learning environment, learners can gain an immersive learning experience, and evaluators can accurately record learners' behavior and performance. The learning effectiveness evaluation method based on virtual reality technology can improve learning effectiveness and teaching quality, promote educational innovation and development. These research results are of great significance for the evaluation of virtual learning effectiveness and personalized teaching in the field of education.

This paper analyzes the current situation of China's athletic training research in the 20 years since entering the new century from various angles, mainly including the continuous improvement of the item group training theory, the re-examination of the time factor of athletic training, and paying more attention to the combination of competition and education, etc. At the same time, China's athletic training has been analyzed in the development of the new century, which mainly includes the all-round intervention of modern science and technology, the expansion of the theory of athletic training to the theory of competition, the deeper development of the research of athletic training theory, and the humanistic factors will be more important. At the same time, it analyzes the development of athletic training in China in the new century, including the all-round intervention of modern science and technology, the expansion of athletic training theory to competitive sports theory, the deeper development of athletic training theory, and the more emphasis on humanistic factors.