The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

Purpose: This research examines the intricate interplay between Business Intelligence (BI), Big Data Analytics (BDA), and Artificial Intelligence (AI) within the realm of Supply Chain Management (SCM). While the integration of these technologies has promised improved operational efficiency and decision-making capabilities, concerns about complexities and potential overreliance on technology persist. The study aims to provide insights into achieving a balance between data-driven insights and qualitative factors in SCM for sustained competitiveness. Design/methodology/approach: The research executed interviews with ten Arab Gulf-based consulting firms. These companies’ ability to successfully complete BI projects is well recognised. Findings: Through examining the interplay of human judgement and data-driven strategies, addressing integration challenges, and understanding the risks of excessive data reliance, the research enhances comprehension of the modern SCM landscape. It underscores BI’s foundational role, the necessity of balanced human input, and the significance of customer-centric strategies for lasting competitive advantage and relationships. Practical implications: The research provided information for organizations seeking to effectively navigate the complexities of integrating data-driven technologies in SCM. The research is a foundation for future studies to delve deeper into quantitative measurement methodologies and effective data security strategies in the SCM context. Originality: The research highlights the value of integrating BI, BDA, and AI in SCM for improved efficiency, cost reduction, and customer satisfaction, emphasising the need for a balanced approach that combines data-driven insights, human judgement, and customer-centric strategies to maintain competitiveness.

The purpose of this study is to investigate the relationship between the use of business intelligence applications in accounting, particularly in invoice handling, and the resultant disruption and technical challenges. Traditionally a manual process, accounting has fundamentally changed with the incorporation of BI technology that automates processes and allows for sophisticated data analysis. This study addresses the lack of understanding about the strategic implications and nuances of implementation. Data was collected from 467 accounting stakeholder surveys and analyzed quantitatively using correlational analysis. Multiple regression was utilized to investigate the effect of BI adoption, technical sophistication on operational and organizational performance enhancements. The results show a weak association between the use of BI tools and operational enhancements, indicating that the time for processing invoices has decreased. Challenges due to information privacy and bias were significant and negative on both operational and organizational performance. This study suggests that a successful implementation of a BI technology requires an integrated plan that focuses on strategic management, organizational learning, and sound policies This paper informs practitioners of how accounting is being transformed in the digital age, motivating accountants and policy makers to better understand accounting as it evolves with technology and for businesses to invest in concomitant advances.

Purpose—In the business sector, reliable and timely data are crucial for business management to formulate a company’s strategy and enhance supply chain efficiency. The main goal of this study is to examine how strong brand strength affects shareholder value with a new Supplier Relationship Management System (SRMS) and to find the specific system qualities that are linked to SRMS adoption. This leads to higher brand strength and stronger shareholder value. Design/Methodology/Approach—This study employed a cross-sectional design with an explanatory survey as a deductive technique to form hypotheses. The primary method of data collection used a drop-off questionnaire that was self-administered to the UAE-based healthcare suppliers. Of the 787 questionnaires sent to the healthcare suppliers, 602 were usable, yielding a response rate of 76.5%. To analyze the data gathered, the study used Partial Least Squares Structural Equation modelling (PLS-SEM) and artificial neural network (ANN) techniques. Findings—The study’s data proved that SRMS adoption and brand strength positively affected and improved healthcare suppliers’ shareholder value. Additionally, it demonstrates that user satisfaction is the most significant predictor of SRMS adoption, while the results show that the mediating role of brand strength is the most significant predictor of shareholder value. The results demonstrated that internally derived constructs were better explained by the ANN technique than by the PLS-SEM approach. Originality/Value—This study demonstrates its practical value by offering decision-makers in the healthcare supplier industry a reference on what to avoid and what elements to take into account when creating plans and implementing strategies and policies.

Entrepreneurial self-efficacy has a predictive effect on entrepreneurial performance. The lithium-ion battery industry is the cornerstone of the emergency of the four emerging industries of “new energy”, “new materials”, “new technology” and “high-end manufacturing”. In the past, scholars have not considered the characteristics of entrepreneurs in their research on improving Chinese lithium-ion battery new venture growth. The personal characteristics of entrepreneurs have not received widespread attention from scholars. This article will start with the characteristics of entrepreneurs themselves and explore the path that entrepreneurs’ characteristics affect Chinese lithium battery new venture growth. This article builds a structural equation model to empirically analyze the relationship among variables. The data analysis results show that entrepreneurial self-efficacy significantly promotes the growth of new startups and entrepreneurial resilience plays a mediating role between the two. It cannot be concluded that entrepreneurial passion plays a positive moderation role between entrepreneurial self-efficacy and entrepreneurial resilience. Entrepreneurial passion also does not play a positive moderation effect between entrepreneurial self-efficacy and new venture growth. However, entrepreneurial passion plays a positive moderating role in the influence of entrepreneurial resilience on new venture growth. The findings of the study are beneficial for practitioners of Chinese lithium battery enterprises and will allow their strategies to promote sustainable new venture growth.

Women play a pivotal role in national development, and it is essential for every country to harness their skills to promote economic growth and comprehensive development. The purpose of the current study is to analyze and evaluation the impact of the most recent legislatives and legal reforms in the Saudi Arabia laws in the women’s empowering and economic growth. In addition, the research method is used is analyzing laws, regulations, and reports documents related to women rights in Saudi Arabia to clarify its impact on the women’s empowerments and economic developments. The study’s results indicate a significant and positive impact of recent legal and legislative reforms in Saudi Arabia on women’s empowerment and economic growth. Legal reforms have expanded employment opportunities and fostered entrepreneurship among women, resulting in increased workforce participation and a rise in women-owned businesses. Social empowerment has been enhanced through greater autonomy and improved access to education and vocational training, equipping women with competitive skills. Additionally, reforms have facilitated women’s participation in governance that creating a safer and more equitable environment. These changes have contributed positively to the economic incomes and diversification that reflecting the efforts undertaken by the Kingdom to enhance women’s empowerment and ensure the sustainability of reforms to achieve the ambitious goals of the Kingdome Vision 2030.