The research investigated the dynamics affecting the implementation of target costing in startups in Thailand. Startups face turbulent and competitive environments, lack of market demand and regulatory hurdles, which require effective cost management strategies. The study used quantitative methodology to evaluate the effect of various factors - perceived environmental uncertainty, competitor influence, product diversity, firm revenue, and business strategy for the adoption of target costing. Primary data from a sample of 314 respondents were used. The constructs validity and reliability were analyzed using Confirmatory Factor Analysis while Multiple regression analysis was used to evaluate the study hypotheses. The findings indicated that adoption of target costing was positively and significantly influenced by perceived environmental uncertainty, competitor influence, firm revenue, and business strategy, while product diversity has an insignificant influence. The study recommended that startup managers should consider using complex cost management techniques, as a means of acquiring competitive market advantage, strategic alignment of cost management and using competitors as a benchmark to evaluate their market competitiveness.

The aim of this research is to analyze the influence of government policies in the field of audit and financial audit infrastructure in improving the smoothness of the supply chain and its implications for financial management compliance in regional apparatus organizations (OPD) within the Serang City Government, Banten Province, Indonesia. The sample in this study was 225 respondents consisting of 19 from Regional Apparatus Organizations (OPD) within the Serang City Government. Sampling technique using technique purposive sampling. Data collected through questionnaires was then analyzed using SEM-PLS. The results of research and data analysis show that: Government Policy in the Audit Sector directly has a positive and significant effect on the smoothness of the Supply Chain; Financial Audit Infrastructure directly has a positive and significant effect on the smooth running of the Supply Chain; Government Policy in the Audit Sector directly has a positive and significant effect on Financial Management Compliance; The government's Financial Audit Infrastructure directly has a positive and significant effect on Financial Management Compliance; The smoothness of the Supply Chain directly has a positive and significant effect on Financial Management Compliance in Regional Apparatus Organizations (OPD) within the Serang City Government, Banten Province, Indonesia. The smoothness of the Supply Chain is able to partially mediate Government Policy in the Field of Audit and Financial Audit Infrastructure on Management Compliance in Regional Apparatus Organizations (OPD) within the Serang City Government, Banten Province, Indonesia.

The research focuses deeply on and evaluates the factors affecting financial management of educational managers training and fostering institutions in Ho Chi Minh City, Vietnam. This is a very specific model for countries in transition economies as in Vietnam, a country is in the process of comprehensive renovation, restructuring public service delivery institutions, increasing the assignment of self-responsibility to institutions, reducing financial pressure on the State budget. Using qualitative and quantitative research methods together with techniques, i.e., testing reliability scales with Cronbach's alpha coefficients, exploratory factor analysis EFA, CFA and linear model SEM, the study investigated 500 samples in 07 educational institutions in Ho Chi Minh City, Vietnam. The findings revealed six (06) factors, which are internal control system, technology infrastructure, top managers’ commitment, cash management and budget system, organizational responsibility, affected the financial reporting system, and meanwhile, the financial reporting system has a positive impact on the financial management. Based on this result, the study has proposed implications for improving financial management in educational managers training and fostering institutions in Ho Chi Minh City, Vietnam.

The purpose of this research is to investigate the relationship between strategic planning as busi-ness management dimensions and financial management (FM) practices. To achieve this objective, employees from various firms working in Kuwait are under observation. A survey questionnaire is developed, considering fifteen items of strategic planning and five for financial management practices. A final sample of 276 respondents is considered for investigating the empirical relationship between the selected variables. Both descriptive and traditional linear regression modelling techniques are applied. However, the study findings are pretested through model specification for all five items of FM. It is found that various strategic planning items are significantly associated with financial management proxies including staff turnover, safeguarding physical and financial assets, and development of financial budgets in selected firms. Significance of the study can be viewed as emerging contribution in the present literature while assimilation strategic planning with financial management too. Besides, the study findings are useful for both strategic planning and finance departments in the business organizations for their better future development. Limitations of the study cover limited sample size and application of traditional method of analysis. Future studies should be in direction while addressing these boundaries.

The utilization of Business Intelligence (BI) to yield financial management among manufactures has been one of the main advantages of managing businesses through strategized financial performance. The BI can be conceptualized as a decision-making process, which is an emerging topic within technology management and financial decision making. Furthermore, such factors influencing the adoption of this type of strategized decision-making process are under extensive investigation. The main objective of this research is to develop a BI framework to provide a data analytics and action plan to help Malaysian Halal Food Manufacturing Industry (MHFMI) strategize financial performance. The specific objective of the study is to assess and validate the relationship between the adoption of BI and MHFMI. The methodology of the study starts with the theory adoption of BI parameters and methods, followed by the development of the adopted and adapted theoretical models using the conceptual framework developed and MHFMI involvement into the strategic financial performance management. The managers of the MHFMI is requested to provide the necessary information about their companies, perception of BI and financial performances. Reliability analysis is used to validate the constructs and test measurements in variance. The study applies regression analysis to determine the effects of different decision making strategies on BI. The research output indicates that the BI data analytics and the action plan as well as the conceptual framework could improve the financial performance by the adoption and the adaptation of the conceptualized strategy among MHFMI. This study is believed to be the first in Jordan that shed light on how human resource functions could provide environmental performance in health service organizations particularly in hospitals. It supports the literature of Green HRM and environment protection which is not well developed in developing countries like Jordan.

The purpose of this study was to examine the effect of referent power, expert power, legitimate power, reward power, and coercive power as independent variables on performance improvement and impression management as the dependent variable. This study aims to answer exploratory, descriptive, explanatory, and predictive research using a survey method in the form of a questionnaire containing a list of statements that will be given to respondents to be filled in to obtain information from respondents and data processing using the WarpPLS 5.0 application. The results showed that referent power, reward power, and coercive power affected performance improvement and impression management, while expert power and legitimate power did not affect performance improvement and impression management.

The paradigm shift in local government financial management necessitates a change in the perspective of government officials, viewing them as financial managers. This study explores the intriguing aspect of assessing managerial performance, particularly in government organizations. The uniformity in reward structures, such as salary and benefits, irrespective of different workloads, adds to the interest in this investigation. To analyze these factors, a quantitative approach with Partial Least Squares (PLS) as an analytical tool and path analysis for mediation examination is employed. The target population for this study comprises employees from the planning division of the Central Sulawesi Government. A saturated sample is used as the sampling technique. Data collection involves distributing 180 questionnaires to gather relevant information. The results of this study reveal several important findings. Firstly, it tests the hypothesis that electronic participatory budgeting does not have a direct effect on work tension. Secondly, it demonstrates that budget emphasis has a direct effect on work tension. Thirdly, it concludes that work tension does not have a direct effect on managerial performance. Additionally, the study indicates that job tension does not mediate the effect of electronic participatory budgeting on managerial performance. However, work tensions are found to mediate the influence of budgetary emphasis on managerial performance.