The performance of Public Enterprises (PEs) in Namibia has been a long and contentious issue, clamored by continuous bailouts in the face of constant poor performance. The trend of financial bailouts to PEs in Namibia over the years has attracted increased attention into the dynamics of poor PE performance and their fiscal burden on the state. The Namibian government has taken active steps in cutting on PE bailouts and demanding improved performance or face closure. By looking at recent developments in the governance of PEs in Namibia, the purpose and objective of the current study is to analyze whether the current stance and trajectory of government decisions spells a post-honeymoon period in which poor performing PEs will ‘wither and survive or die’ if they do not improve their sustainability index by not relying on financial bailouts. This analysis is aided by the insights provided by the stakeholder, institutional and principal-agent theories. Through the qualitative research method, this study finds that the Namibian government has taken a new attitude and approach in which it will no longer blindly accept and tolerate the poor performance of PEs through continuous bailouts as seen in the past. PEs that are withering will now either survive (through reforms) or die (through liquidation or dissolution).

As an important type of knowledge, standards are key factors in economic development and technological innovation. To analyze the impact of participation in standards development on enterprise performance, this study takes China’s high-tech industry as an example. We use the operating data of listed enterprises in the industry in 2019 and conduct the propensity score matching method matching analysis on the entire sample and the classification. The conclusion shows: From an overall point of view, the participation of enterprises in the development of standards has a positive impact on the enterprise’s return on total assets. Specifically, participating in the development of over three standards can also improve the return on total assets. Large enterprises can increase the return on total assets of the enterprise and the return on invested capital. The state-owned enterprises have a positive effect on the return on total assets of the enterprise. Enterprises in the western, central, and eastern region enterprises can increase their net profit, enterprise value and net profit, return on total assets and enterprise value respectively. The enterprises in Beijing-Tianjin-Hebei region, Guangdong-Hong Kong-Macao Greater Bay Area can improve their return on invested capital and enterprise value, average rate of return respectively. The participation in the development of national standards, industry standards and local standards can help increase their return on total assets, the return on total assets and enterprise value, enterprise value respectively. Finally, we suggestions are put forward to enhance enterprises’ enthusiasm to take part in standards development.

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.

In the face of growing competition, industrial and commercial firms need more effective strategies to gain competitive advantages. This study investigates the role of enterprise risk management (ERM) as a mediator in highlighting the significance of innovation capability on profitability in industrial and commercial firms listed on the Amman Stock Exchange (ASE). Data were collected from 244 respondents using a standardized questionnaire and analyzed with SPSS software. The results indicate that the innovation capability has an impact on profitability in industrial and commercial firms, as well as their ERM practices. Additionally, ERM mediates the relationship between innovation capability and profitability. Firms that adopt distinctive innovation strategies tend to maintain formal ERM strategies, which in turn enhance market superiority and profitability. This research offers some significant managerial ramifications that may be essential for business owners, executives, and decision-makers involved in the development of firms.

This study aims to: (1) analyze the need for digital marketing capabilities in Thai MSME; (2) develop an online digital marketing course; and (3) enhance Thai MSME’s digital marketing capabilities, particularly in Thailand’s manufacturing sectors. The survey was conducted using questionnaires distributed to a sample group of 400 digital marketing staff, executives, or business owners, complemented by in-depth interviews with marketing experts, business managers, and owners, totaling 10 participants. The research findings reveal a significant demand for digital marketing skills among MSME entrepreneurs in the manufacturing sector. The top three skills identified as most crucial for enhancement are: (1) communication and marketing information presentation skills; (2) brand building and public relations; and (3) video marketing execution. The study further revealed that the design of the digital marketing course, along with the developed online learning platform, attracted and successfully enrolled 104 MSMEs who participated in the online program. The pre- and post-training assessment results demonstrated a statistically significant difference in test scores, with a mean post-training score of 16.10 ( Mean = 16.10, S.D. = 1.396), representing a notable increase from the pre-training mean score of 6.47 ( Mean = 6.47, S.D. = 3.634) at the 0.05 significance level. Furthermore, the results of the follow-up evaluation on the application of acquired knowledge revealed that the overall level of knowledge and skills application is at its highest, with an average score of 4.64. This indicates that the developed course and online learning platform effectively enhance learners’ knowledge.