This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

This article presents the validation of a virtue-based leadership development questionnaire (LID). Leadership is defined as the human action of guiding others toward a common good, which requires the exercise of personal competencies and virtues. The theoretical and factorial structure of LID has three domains: intellectual, relational and performative. The LID was administered to a sample of 1759 university students from Mexico and Spain for factor analysis. Subsequently, it was applied to a sample of 1906 students from a Mexican university for confirmatory factor analysis and to 171 Mexican students for a convergent validity study with the Socially Responsible Leadership Scale (SRLS). Psychometric analyses indicate that the questionnaire is reliable and valid. Confirmatory factor analysis indicates that the questionnaire fits the theoretical model and has convergent validity with the SRLS. This questionnaire aims to contribute to the leadership education of university students.

Perceptions of women’s roles and leadership in urban governance vary from country to country and culture to culture. While women are represented and participate fully in political decision-making in some countries, in Togo women’s participation in local governance is still limited. The aim of this research is to analyse perceptions of women’s leadership in urban governance in the communes of greater Lomé. Specifically, the study of the influence of general perceptions of the role of women on the development of their leadership in the urban governance of greater Lomé (i) and the implications of these perceptions on the participation of women in the urban governance of greater Lomé (ii). Semi-structured interviews were conducted in all the town halls of the thirteen greater Lomé autonomous district communes with 222 women and 162 men, i.e., a total of 384 people. The corpus created from the interviews, which were transcribed in their entirety, was analyzed using the theory of social dominance developed by Sidanius and Pratto to explain power relations and inequalities between social groups. The results show that perceptions of women’s participation in urban governance vary and are generally associated with several significant implications. The general perception is that women are not as competent or legitimate as men in political and administrative leadership roles. However, there is a growing recognition of the value of gender diversity in urban governance, with a growing awareness of the importance of including women in decision-making processes. From the point of view of the significant implications of perceptions, positive perceptions favor increased representation of women, innovation, and creativity, strengthening legitimacy, reducing inequalities, and presenting women as positive role models in urban governance.

In this time of ambiguity, change, and conflict, integrating teacher leadership into initial teacher education (ITE) programs is crucial. However, complexities exist regarding ITE quality globally and in Vietnam specifically. This study explores the perceptions of different ITE stakeholders in Vietnam towards teacher leadership and factors that impact prospective teachers’ preparedness for teacher leadership based on the Teacher Leadership Model Standards. Using mixed methods, data were collected from surveys with pre-service teachers, in-service teachers, and teacher educators in various universities that offer ITE programs in Vietnam. Statistical analysis was deployed to identify similarities and differences in the perceptions of the three groups of participants, highlighting that while pre-service and in-service teachers share similar viewpoints toward teacher leadership, those of teacher educators are significantly different in some key areas. Furthermore, thematic analysis of qualitative responses from in-service and pre-service teachers was employed to shed light on their beliefs about the importance of teacher leadership and explore how the ITE programs support or hinder pre-service teachers’ preparedness in developing and validating their leadership skills. The findings of this study will have ramifications for the potential to restructure the ITE programs in Vietnam to better prepare the nation’s future leaders for the education system and society as a whole.

The main goal of this study is to assess the moderating role of digital leadership capabilities (DLC) in improving the overall performance of telecom companies through their organisational knowledge capabilities. The author builds a conceptual model with six hypotheses and tests them with data collected through an electronic questionnaire. The data is analysed using WarpPLS 8.0 software as an application of the structural equation modelling technique. The sample size included 528 participants. The study revealed that individual knowledge capability (IKC) does not significantly affect organisational performance (PR). Also, the results reveal that managerial knowledge capability (MKC) and organisational collaborative capability (OCC) have a positive but weak impact on the performance of telecom companies (PR). However, it was clear that individual knowledge capability (IKC) and organisational collaborative capability (OCC) do not affect organisational performance (PR) through the moderator, digital leadership capabilities (DLC). On the other hand, it was also evident that managerial knowledge capabilities (MKC) significantly negatively affect the performance of telecom companies (PR) through the moderator role of digital leadership capabilities (DLC). The author recommends that telecom companies adopt knowledge-based practices to ensure enduring high performance. He also suggests creating a knowledge management department to foster a culture of creativity and cooperation across departments, which is essential to establishing a work environment that promotes continuous learning and development. Findings may help telecom sector CEOs boost the company’s performance value. The research highlights the importance of fostering appropriate knowledge pillars and building digital leaders to shift telecom companies to a new successful stage. These findings offer tangible benefits that can be directly applied in the telecom industry, making the research highly relevant and valuable.