Entrepreneurial Orientation (EO) emphasizes the identification and exploitation of business opportunities, while entrepreneurial action learning (EAL) underscores the acquisition of knowledge through practical experience and continuous improvement. Breakthroughs in both aspects contribute to maintaining flexibility, adapting to changes, and enabling success in competitive markets. The key to the development of small and medium-sized enterprises (SMEs) lies in a clear Entrepreneurial Orientation, a focus on Entrepreneurial Action Learning, and the cultivation of innovation spirit through continuous practice and experience accumulation, thereby enhancing entrepreneurial performance (EP). This study aims to explore the impact of Entrepreneurial Orientation on the Entrepreneurial Performance of SMEs, clarify the mediating role of Entrepreneurial Action Learning between Entrepreneurial Orientation and Entrepreneurial Performance, and investigate the variability of Entrepreneurial Performance among different industries. By means of data collection from 598 SMEs, data analysis was conducted using Structural Equation Modeling (SEM) and Analysis of Variance (ANOVA). The analysis results indicate that entrepreneurial orientation has a positive impact on entrepreneurial action learning and entrepreneurial performance, and entrepreneurial action learning has a positive impact on entrepreneurial performance. The study also found that entrepreneurial action learning partially mediates the relationship between entrepreneurial orientation and entrepreneurial performance. There are certain differences in entrepreneurial performance among different industries. This study enriches the relevant literature in the field of entrepreneurship. Additionally, research on entrepreneurial orientation, entrepreneurial action learning, and entrepreneurial performance in specific regional contexts is very limited, making this study valuable for subsequent research in related areas.

Accounting education highly affects the level of Professional Accounting Education offered in a country by academic institutions, thus determining the job market competitiveness of accounting professionals. The purpose of this paper is to determine the relationship between accounting education and accounting practices in Sri Lanka. The data for this study is obtained through a well-structured questionnaire among the Finance Managers of listed companies in the Colombo Stock Exchange (CSE). The sample size of the study was 165 Finance Managers, and of them, 122 responded to the questionnaire. This study is significant to the Sri Lankan context due to scant research in the respective research area. The results depict a moderating positive relationship, while effectiveness of accounting education determines the role and performance of accounting professionals in Sri Lanka.

Research indicates a strong correlation between sociodemographic factors and success in learning to read. This study examines the sociodemographic characteristics of 1131 preschool and 1st-grade children in Portuguese public schools and explores the relationship between these characteristics and key competencies for reading acquisition. The collection included a sociodemographic questionnaire and pre-reading skills, such as letter-sound knowledge. To assess the relationship between the sociodemographic variables and the letter-sound knowledge, inter-subjects (parametric and non-parametric) difference tests were conducted, as well as correlation analyses. To understand whether letter-sound knowledge is predicted by sociodemographic variables, a multiple linear regression analysis was performed using the Enter method. The results suggest that the mother’s education is the variable that most strongly contributes to success in reading acquisition. Socioeconomic status and the type of school also play a role in reading achievement. Identifying the sociodemographic factors that most strongly correlate with reading acquisition success is crucial for a more accurate identification of at-risk children and to provide targeted support/inclusion in reading skills promotion projects.

A comprehensive survey was conducted in 2012 and 2020 to assess the financial culture of Hungarian higher education students. The findings revealed that financial training effectiveness had not improved over time. To address this, a conative examination of financial personality was initiated by the Financial Compass Foundation, which gathered over 40,000 responses from three distinct age groups: Children, high school students, and adults. The study identified key behavioral patterns, such as excessive spending and financial fragility, which were prominent across all age groups. These results informed Hungary’s seven-year strategy to enhance financial literacy and integrate economic education into the National Core Curriculum. The research is now expanding internationally with the aim of building a comparative database. The study’s main findings highlight the widespread need for improved financial education, with more than 80% of adults demonstrating risky financial behaviors. The implications of these findings suggest the importance of early financial education and tailored interventions to foster long-term financial stability. The international expansion of this research will allow for the examination of country-specific financial behaviors and provide data-driven recommendations for policy development.

This study investigates how corruption impacts sustainability in African countries. Using public databases, the research draws on the African Development Bank’s corruption indicators and the World Bank’s financial inclusion metrics. The findings reveal that as financial inclusion increases, particularly through the use of digital financial services, perceptions of corruption decrease. However, economic growth paradoxically correlates with an increased perception of corruption due to rising consumption demands. The study concludes that promoting financial literacy, along with robust governance, is essential for combating corruption and fostering sustainable development.