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.

Weather and climate services are essential tools that help farmers make informed choices, such as choosing appropriate crop varieties. These services depend considerably on the availability of adequate investments in infrastructure related to weather forecasting, which are often provided by the State in most countries. Zimbabwean farmers generally have limited access to modern weather and climate services. While extensive attempts have been made to investigate farmers’ socioeconomic factors that influence access to and use of weather and climate services, comparative political economy analysis of weather and climate service production and use is limited. To address this knowledge gap, this study examines the production, dissemination, and usage of modern seasonal weather services through a political economy analysis perspective. The findings of this study highlight considerable discrepancies in access and use of seasonal weather forecasts between male and female farmers, those who practise African Traditional Religions versus Christians, and the minority group (Ndau tribe) and the majority group (Manyika tribe). This result suggested the presence of social marginalization. For example, minority Ndau members living in remote areas with limited radio signals and a weak mobile network have limited access to modern seasonal weather forecasts, forcing them to rely much more on indigenous weather forecasts. Further, due to unequal power relations, a greater proportion of male farmers participated in agricultural policy formation processes than their female counterparts. To promote inclusive development and implementation, deliberate efforts need to be made by State authorities to incorporate adherents of African traditional religions, members of minority tribes and female farmers in agricultural policymaking processes, including seasonal weather forecast delivery policies. Further, the study suggests the relaxation or elimination of international sanctions on Zimbabwe by the European Union, United Kingdom and the United States of America, given that they are considerably affecting marginalized groups of farmers in their climate change adaptation practices, including the use of modern weather and climate services. The vast majority of these marginalized farmers never benefitted from the land reform programme and were also not responsible for the design and implementation of this programme which triggered these sanctions.

Financial inclusion and social protection have been recognised as the primary essential stimuli from the potential they carry as avenues for economic development, especially with respect to reduction in poverty and inequalities, the creation of employment and the enhancement overall welfare and livelihood. However, inclusive access to financial resources and equitable access to social protection interventions have remained a significant concern in Nigeria. In addition, the emergence of the COVID-19 pandemic exposed the weakness of Nigeria in all sectors of the economy such as energy, health, education and food systems and low-level inclusive access to financial resources and social protection coverage. On the other hand, this study argues that financial inclusion and social protection has the potential to mitigation shocks orchestrated by the COVID-19 pandemic. This study empirically examines how social protection interventions and access to financial resources responded to COVID-19 pandemic. The study made use of data sourced from the World Bank’s COVID-19 national longitudinal phone survey 2020 and applied the logit regression. The findings show that social protection and access to financial resources significantly associated with the likelihood of shock mitigation during the COVID-19 pandemic. The results show that social protection intervention reduces the probability of being severely affected by shocks by 0.431. Given this result, the study recommends that the government should put more effort into proper social protection intervention to mitigate the effect of the COVID-19 pandemic.

The aim of the research is to elucidate the features of the modern model of bioecomedicine and its components as a social determinant of sustainable societal development. The theoretical-methodological basis of the work was the complex use of scientific principles and a systematic approach, which determined the choice of research methods: general scientific and interdisciplinary. The concept generalized content is substantiated and the main lines of building the bioecomedicine model are characterized from the standpoint of information-structural modeling and sustainable development. Based on the structural-logical imperative, the object, subject, basic method and main concepts of this science sphere are characterized. The bioecomedicine principal idea as a social determinant of the sustainable development within a single information space is the unification of the knowledge information field of biology, ecology and medicine based on the use of the latest achievements in information technologies. It is proven that the algorithm for achieving the bioecomedicine global goal in the form of a set of principles reflects the essence of a systemic approach to solving the tasks of sustainable societal development by ensuring the system-environmental homeostasis of humans and the ecosystems that surround them.

The operational performance of container ports is crucial for efficient logistics and trade. However, there is limited understanding of how external integration through Customer and Supplier Integration (SCI-CI and SCI-SI) impacts port operational performance (POP), particularly in emerging markets like Oman. This study addresses this gap by examining the relationship between SCI-CI, SCI-SI, and POP, and explores the mediating role of supply chain management (SCM) practices in this context. Using the Resource-Based View (RBV) as the theoretical framework, the study employed a quantitative cross-sectional survey method. A total of 377 questionnaires were distributed to managers at Sohar and Salalah ports, with 331 usable responses obtained, representing an 88 percent response rate. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that SCI-CI and SCI-SI have significant direct and indirect positive effects on POP, and they directly influence SCM practices. SCM practices, in turn, significantly enhance POP. Notably, SCM practices partially mediate the relationship between SCI-CI and SCI-SI with POP. These findings underscore the strategic importance of external integration and SCM practices as internal resources for improving port performance. This research provides valuable insights for decision-makers and policymakers in optimizing port operations.