Our study aims to investigate the impact of management control on the performance of Moroccan companies. Through an in-depth literature review and a survey conducted among companies from various sectors in Morocco, the crucial role played by tools such as cost accounting methods, budgetary control, and balanced scorecard in ensuring effective management were identified and highlighted. These tools enable accurate cost assessment, sound financial planning, and significant improvement in organizational performance. In light of these findings, the adoption and effective utilization of these tools as a means to enhance the competitiveness and sustainability of Moroccan companies were recommended.

Village Finance System (SISKEUDES) is a village financial reporting application policy. The application of the SISKEUDES is as a form of accountability to be accessible and known by the community. However, communication problems, resources, knowledge and limited internet networks in many regions still cause problems in reporting process. The research used a qualitative descriptive method by conducting in-depth interviews and document analysis of Mamala Negeri SISKEUDES. The policy implementation model according to George Edward III was used as an analysis tool. This research was designed to be carried out for 5 (five) months to explore various data from various information regarding this research problem. The research findings are that the provision of facilities and infrastructure for Mamala Negeri supporting human resources is still limited, making it difficult to apply the SISKEUDES 2.0 application. Besides, the village also needs more systematic transaction planning, which allows each transaction to be recorded completely both planning and realization.

This research explores the impact of employee green behavior on green transformational leadership (GTL) and green human resource management (GHRM), and their subsequent effects on sustainable performance within organizations. Utilizing a sample of 482 environmental quality promotion departments across Thailand, the study employs stratified random sampling to ensure representative data collection. Analysis was conducted using SPSS software, applying Ordinary Least Squares (OLS) regression to test the hypothesized relationships between the variables. The findings reveal a positive and significant influence of employee green behavior on both GTL and GHRM. Additionally, both GTL and GHRM are found to positively correlate with sustainable performance, indicating that enhanced leadership and management practices in the environmental domain can lead to better sustainability outcomes. This research utilizes the Ability-Motivation-Opportunity (AMO) theory as its theoretical framework, illustrating how organizations can leverage strategic HRM practices to promote environmental consciousness and action among employees, thereby enhancing their long-term sustainability success. Implications of this study underscore the importance of integrating green practices into leadership and HRM strategies, advocating for targeted training programs and energy conservation measures to boost environmental awareness and performance in the workplace. This contributes to the literature on sustainable performance by providing empirical evidence of the pathways through which green HRM and transformational leadership foster a sustainable organizational environment.

This research, with a qualitative approach, is based on a literature review and a press analysis related to mergers, acquisitions and dissolutions of Higher Education Institutions in South America. Our findings evidence a gap in the academic literature for analyzing and understanding these processes. The literature on the subject is scarce; however, the press has recorded them in a constant way. While in the past this phenomenon was mainly among public universities, currently it is a fundamentally private trend. The main reasons to carry out this process by Higher Education Institutions are those related to geographic expansion or positioning (for merger processes), absorption and concentration of institutions by groups of interest (for merger processes, acquisition) and, the crisis resulting from the financial-administrative management of the institutions, as well as the non-compliance with national and international quality standards designed by accreditation agencies and institutions (for dissolution processes). On the contrary of some literature results, in any of the processes the search for prestige or reputation by the institutions was detected as a reason.