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.

Pakistan is grappling with significant economic and political challenges stemming from various factors. Positioned at the heart of the Chinese Belt and Road Initiative, Pakistan has been presented with a diverse array of opportunities encompassing trade, investment, energy resource development, Special Economic Zones (SEZs), the expansion of the Gwadar port, integration of its economy with neighboring nations via various connectivity projects, and the generation of employment prospects. Given the contemporary interdependence of economic performance and political stability, the potential for economic stability and the creation of opportunities through the China-Pakistan Economic Corridor (CPEC) is seen as crucial. The project helped Pakistan to attract a huge amount of Foreign Direct Investment (FDI), created hundreds of thousands of jobs, significantly improved infrastructure, established nine SEZs, developed Gwadar port, increased its trade volume with China and controlled energy crisis to a significant level. Political development, stability and peace have also been positively influenced by economic development. This study aims to evaluate the impact of CPEC from both economic and political perspectives, especially as it approaches its 10th anniversary, and assess how it has shaped Pakistan’s economic and political landscapes. The forthcoming second phase of CPEC is poised to further bolster Pakistan’s economic growth, fortify industrialization through SEZs, and enhance its international trade. Additionally, the project is set to transform Pakistan into a pivotal regional trade corridor through its advanced connectivity initiatives and the development of the Gwadar port.

Social media has become one of the primary sources of communication, information, entertainment, and learning for users. Children gain several benefits as social media helps them acquire formal and informal learning opportunities. This research also examined the effect of social media on formal and informal learning among school-level children in Ajman, United Arab Emirates (UAE), moderated by social integrative and personal integrative needs. Data was gathered by using structured questionnaires, which were distributed among a sample of 364 children. Results revealed that social media significantly affects Informal and formal learning among children, indicating its usefulness in child education and development. The results also indicated a significant moderation of social integrative needs on social media’s direct effect on informal learning, indicating the relevant needs as an important motivating factor. However, the moderation of personal integrative needs on social media’s direct effect on formal learning remained insignificant. Overall, this research highlighted the role of social media in providing learning opportunities for children in the UAE. It is concluded that children actively seek gratifications from social media, shaping their learning within structured educational contexts in their daily lives. Through the lens of UGT, certain needs play a critical role in strengthening the gratification process, affecting how children derive learning advantages from their interactions on social media platforms. Finally, implications and limitations are discussed accordingly.