Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

The recent development of characteristic towns has encountered a multitude of challenges and chaos. Nevertheless, there have been many instances of information asymmetry due to the absence of an effective management model and an intuitive digital management system. Consequently, this has caused the erosion of public interests and inadequate supervision by public agencies. As society is progressing at a rapid pace, there is a growing apprehension regarding poor management synergy, outdated management practices, and limited use of technology in traditional construction projects. In today's technologically sophisticated society characterized by the “Internet+” and intelligent management, there is an urgent requirement to identify a more efficient collaborative management model, thereby reducing errors caused by information asymmetry. This paper focuses on the integration of building information modeling (BIM) and integrated project delivery (IPD) for collaborative management within characteristic towns in the PPP mode. By analyzing the available literature on the application status, this study investigates the implementation methods and framework construction of collaborative management while exploring the advantages and disadvantages. On this basis, this study highlights the problems that arise and provides recommendations for improvement. Considering this, the application of the BIM-based IPD model to characteristic towns in PPP mode will enhance the effectiveness of collaborative management among all parties involved, thereby fostering an environment that facilitates decision-making and operational management in the promotion of characteristic industries.

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.

This paper explores the role of the agile approach in managing interorganizational relationships in innovation networks. Design/methodology/approach. Relevant literature related to agile team management, network theory, innovation theory and knowledge management was studied. Based on collaboration between different approaches, a conceptual model for agile management of an innovation network was generated. Conceptual modeling was supplemented with graphical notation (diagram) of the main elements of the model. At the stage of testing the conceptual model, the action research method was applied, which provides an opportunity for organizational innovations to be carried out with the participation of researchers. The object of the pilot implementation of the conceptual model is the Bulgarian division of a global non-governmental organization (NGO) dedicated to community service. The organizational innovation applied in the testing of the model is related to improving the communication environment between individual teams (clubs), which are autonomous, but in the conditions of a network can generate projects for common, large-scale initiatives for community service. Findings. The pilot testing of the model shows its applicability, insofar as a traditionally managed structure switches to an agile communication model, in which horizontal connections become more frequent and knowledge between individual participants is transferred more efficiently. The possibility of decentralized decision-making creates the potential for generating numerous new and larger-scale initiatives for the benefit of the final beneficiaries. The participants in the network have also outlined some shortcomings, such as the need for better preliminary preparation when introducing organizational innovations in order to adequately explain and accept them.

This case study employs the Asset-Based Community Development (ABCD) theory as a conceptual framework, utilizing semi-structured interviews combined with focus group discussions to uncover the driving forces influencing rural revitalization and sustainable development within communities. ABCD is considered a transformative approach that emphasizes achieving sustainable development by mobilizing existing resources within the community. Conducted against the backdrop of rural revitalization in China, the study conducts on-site investigations in Yucun, Zhejiang Province. Through the analysis of Yucun’s community development and asset utilization practices, the study reveals successful experiences in various aspects, including community construction, industrial development, cultural heritage preservation, ecological conservation, organizational management, and open economic thinking. The results indicate that Yucun’s sustainable development benefits from its unique resources, leveraging policy advantages, collective financial organizations, and open economic thinking, among other factors. These elements collectively drive rural revitalization in Yucun, leading to sustainable development.

Ecological environment damage events will destroy or damage the balance between animal and plant habitats and ecosystems, and even pose a threat to China’s ecological security. However, at present, there are some problems in the identification and evaluation of forest ecosystem damage, such as imperfect evaluation system, insufficient quantitative evaluation methods, imperfect damage compensation management system, and lack of analysis of the overall damage of the interaction between human activities and forest ecosystem. Based on the damaged object, the system involves a total of four first-class indicators, including physical damage, mental damage, economic forest fruit loss, forest by-products loss, processing and manufacturing loss, forest tourism loss, scientific research literature and history loss, soil conservation loss, water conservation loss, wind prevention and sand fixation loss, carbon fixation and oxygen release loss, atmospheric purification loss. There are 14 secondary indicators of emergency treatment fee and investigation and evaluation fee, as well as 22 tertiary indicators, and the value quantification method of each indicator is clarified by using market value method, alternative cost method, shadow engineering method, recovery cost method and other methods. The article also discusses the management system of forest ecosystem damage from the two aspects of forestry technology department and judicial administration department. The purpose is to provide reference for the quantification and standardization of forest ecosystem damage assessment technology and the improvement of management system.