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.

Under the background of the continuous development of science and technology, the era of big data has come in an all-round way, and big data technology has also been widely used in the education industry. The course of financial management in applied colleges and universities is a highly applied course, which focuses on the substance of the course. Teachers need to create a good learning environment for students with the help of information technology, and constantly cultivate students' professional skills and professionalism. In order to improve the quality of financial management courses in colleges and universities, this paper mainly analyzes the management courses in application-oriented colleges and universities, expounds the factors affecting the practical teaching quality of management courses in colleges and universities, and analyzes the teaching methods of management courses in application-oriented colleges and universities. Finally, it is concluded that only when teachers constantly improve their teaching level, can students' learning level be improved by combining theory with practice.

The future of Dutch healthcare is a challenge that focuses on four aims: the ‘Quadruple Aim’. These aims concern: improving the quality and accessibility of care, enhancing patient experience, reducing healthcare costs and increasing the job satisfaction of healthcare professionals. Healthcare professionals play a major role in the realization of the first three aims. The pressure on healthcare and the scarce capacity forces us to treat this human capital with care. Satisfied employees are partly decisive for the success of an organization. At the same time, an organization expects optimal performance from its employees. This requires an active and involved attitude from the HRM department. The individual employee plays an intermediary role between HRM activities and organizational performance. In order to increase knowledge and understanding about this position, attention to the individual in the context of the organization is essential. In this article, the relationship between HRM, performance and well-being of employees and underlying theoretical explanation models are discussed. Recommendations were made on the contribution that HRM can make to the balance between employee and organizational interests.

Recently, Agile project management has received significant academic and industry attention from due to its advantages, such as decreased costs and time, increased effectiveness, and adaptiveness towards challenging business environments. This study primarily aims to investigate the relationship between the success factors and Agile project management methodology adoption and examine the moderating effect of perceived compatibility. The technology-organization-environment (TOE) framework and technology acceptance theories (UTAUT, IDT, and TAM) were applied as the theoretical foundation of the current study. A survey questionnaire method was employed to achieve the study objectives, while quantitative primary data were gathered using a carefully designed methodological approach focusing on Omani oil and gas industry. The PLS-SEM technique and SmartPLS software were used for hypotheses testing and data analysis. Resultantly, readiness, technology utilization, organizational factors, and perceived compatibility were the significant factors that promoted Agile methodology adoption in the oil and gas industry. Perceived compatibility moderated the relationship between success factors and Agile methodology. The findings suggested that people, technology, and organizational factors facilitate the Agile methodology under the technology acceptance theories and frameworks. Relevant stakeholders should adopt the study outcomes to improve Agile methodology adoption.

The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

The use of plant viruses as bioherbicides represents a fascinating and promising frontier in modern agriculture and weed management. This review article delves into the multifaceted world of harnessing plant viruses for herbicidal purposes, shedding light on their potential as eco-friendly, sustainable alternatives to traditional chemical herbicides. We begin by exploring the diverse mechanisms through which plant viruses can target and control weeds, from altering gene expression to disrupting essential physiological processes. The article highlights the advantages of utilizing plant viruses, such as their specificity for weed species, minimal impact on non-target plants, and a reduced environmental footprint. Furthermore, we investigate the remarkable versatility of plant viruses, showcasing their adaptability to various weed species and agricultural environments. The review delves into the latest advancements in genetic modification techniques, which enable the engineering of plant viruses for enhanced herbicidal properties and safety. In addition to their efficacy, we discuss the economic and ecological advantages of using plant viruses as bioherbicides, emphasizing their potential to reduce chemical herbicide usage and decrease the development of herbicide-resistant weeds. We also address the regulatory and safety considerations associated with the application of plant viruses in agriculture. Ultimately, this review article underscores the immense potential of plant viruses as bioherbicides and calls for further research, development, and responsible deployment to harness these microscopic agents in the ongoing quest for sustainable and environmentally friendly weed management strategies.