The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

Malaysia’s economic development strategies have evolved significantly since independence, focusing on reducing poverty, enhancing education, and integrating technology to foster sustainable growth. Despite substantial progress, challenges persist in achieving inclusive development across rural and urban sectors. This study examines the effectiveness of Malaysia’s New Economic Model (NEM) in addressing poverty and unemployment through technological and educational advancements. Employing a qualitative approach, it reviews literature on technology’s impact on economic growth, poverty alleviation, and the role of tertiary education in national development. Analysis reveals that while NEM initiatives have attracted foreign investment and improved infrastructure, gaps remain in educational access and technological self-reliance. The findings underscore the need for targeted policies that enhance educational outcomes, promote inclusive technology adoption, and address structural inequalities to achieve sustainable economic development. Recommendations include bolstering vocational training, enhancing rural infrastructure, and fostering public-private partnerships in technology innovation to ensure equitable economic progress.

The significant climate change the planet has faced in recent decades has prompted global leaders, policymakers, business leaders, environmentalists, academics, and scientists from around the world to unite their efforts since 1987 around sustainable development. This development not only promotes economic sustainability but also environmental, social, and corporate sustainability, where clean production, responsible consumption, and sustainable infrastructures prevail. In this context, the present article aims to propose a development framework for sustainability in food sector SMEs, which includes Life Cycle Assessment (LCA) and the integration of Environmental, Social, and Governance (ESG) strategies as key elements to reduce CO₂ emissions and improve operational efficiency. The methodology includes a comparative analysis of strategies implemented between 2019 and 2023, supported by quantitative data showing a 20% reduction in operating costs, a 10% increase in market share, and a 25% increase in productivity for companies that adopted clean technologies. This study offers a significant contribution to the field of corporate sustainability, providing a model that is adaptable and applicable across different regions, enhancing innovation and business resilience in a global context that requires collective efforts to achieve the sustainable development goals.

The purpose of this study is to provide empirical evidence about the relationship between Organizational Culture and Knowledge Management in public sector organizations in Colombia. This research is based on information obtained from a survey applied to workers in different positions and areas of four organizations in the Colombian government at the departmental level. A survey of 22 items measured Organizational Culture, and 19 items measured Knowledge Management. The results show that the strongest correlation is between a flexible organizational structure and leadership that foments the development of worker capabilities to register and use knowledge. Furthermore, to achieve efficiency the public organizations should foster adaptability to environment, a well-defined management and value-oriented human behavior and overcome barriers such as bureaucracy, inefficient administration, and make adequate knowledge management.

This paper examines the impact of the COVID-19 pandemic on financial inclusion in China, a country with a significant agricultural sector and an evolving digital landscape. The pandemic has accelerated the shift towards digital financial services, underscoring disparities in access. This study explores the pre- and post-pandemic scenarios of financial inclusion in China, evaluates the economic and social impacts of the pandemic, and assesses the role of digital transformation in the financial sector. It also investigates the changing roles of commercial banks and microfinance institutions, the integration of technology in finance, and the development of rural-urban economic linkages. The paper aims to propose strategies to enhance financial inclusion, ensuring it reaches the most vulnerable, and concludes with recommendations for creating a more equitable and robust economic system.

The purpose of this study is to look at the negative environmental impacts and social problems, which require a government response to maintain the sustainability of the palm oil industry. This research uses Online Research Methods (ORMs) to collect data and information through the internet and other digital technologies. The collected data was then coded using Nvivo 12 Plus. The purpose of this study is to fill the research void left by previous researchers by analyzing investment strategies and services in supporting the sustainability of the palm oil industry in Riau Province. This study shows that to support the potential of the palm oil industry to remain optimal, the central and local governments coordinate to provide investment services and pay attention to the sustainability issues of the palm oil industry. Some important aspects to consider are strengthening regulations, an integrated plantation licensing system, improving access to markets, RSPO certification, realization of foreign investment, downstream industry, replanting programme, plantation revitalisation programme, and sustainable plantation partnerships. However, there are still some crucial challenges, particularly land conflicts, climate change, environmental issues, limited technology and innovation, and export market dependence. These challenges may hamper future investment opportunities.