The aim of the study is to determine the effectiveness of corporate governance on corporate social responsibility (CSR) performance and financial reporting quality in Saudi Arabia's manufacturing sector. The data is collected through the database of Thomson Reuters from 30 manufacturing companies of Saudi Arabia over the period 2014-2020. Descriptive statistics and the generalized least square (GLS) model were applied. The dependent variable was calculated through residuals and was found as discretionary accruals (DA). The findings reveal that there was a positive influence of corporate governance on CSR performance and financial reporting quality. It was found that sample size was one of the biggest limitations because only data from 2014 to 2020 were collected and to make the study more reliable and authentic, larger data is required.

The article presents a methodological tool for analysis and evaluation of business processes of Ukrainian en-terprises. The proposed methodology is provided for the identification of “problem” areas of certain business processes by calculating average weighted, integral and generic indicators of efficiency and effectiveness. It allows to evaluate the status of both certain business processes of enterprises and their totality, and to set the priorities of management actions for their improvements. The proposed methodology is examined on the example of a specific enterprise of the construction industry. In the framework of the proposed criteria (financial-economic, resource-production, external integration, organizational), a list of indicators, taking into account the specifics of the enterprise are formed. Assessment of the efficiency and effectiveness of business processes by the specified criteria and indicators allows one to monitor the current activity of the enterprise and evaluate the effectiveness of its operations at every moment of time.

This study examines the success drivers of Supply Chain Performance (SCP). This study aims to examine the interrelationships among various proposed success drivers of SCP that were analyzed individually or collectively in some previous studies. Four proposed forces have been identified in this study including organizational culture, SC relationships, SC integration, and SC innovation. SC integration is seen as a mediating factor between SC relationships and SCP. Using a deductive and quantitative approach that is based on collecting data from (17) companies in the field of logistics using an online survey, the study focuses on four success drivers including organizational culture, SC innovation, SC relationships, and SC integration. Smart PLS 3 software was applied to analyze the data based on the use of Structural Equation Modelling (SEM). The findings confirm that organizational culture and SC innovation have a direct significant impact on SCP. Regarding the mediating role of SC integration, the finds confirmed that SC integration mediates the relationship between SC relationships and SCP. A set of implications and recommendations for decision-makers and researchers are proposed based on the empirical findings of the current study. SC managers must first consider organizational culture and try to create positive supportive cultural attributes. A culture that encourages openness to change, sharing of knowledge, and collaboration seems a necessity to further improve SCP. Additionally, as the study findings emphasized the significant impact of SC innovation, SC managers should encourage innovative initiatives and behavior.

The purpose of this study is to analyze the effect of supply chain management on competitiveness, the positive effect of supply chain management on performance and the positive influence of competitiveness on performance in restaurants in the province of Banten Indonesia. The research method uses a hypothesis testing model, the respondents of this research are tourists who want to travel to a tourist attraction in Banten Province. Data collection is done online, using the Google Form website. Researchers distributed questionnaires to tourists using social media who had visited Banten province. This study uses a convenience sampling technique, where the sample members are respondents who are easy to find, and the convenience makes data collection more effective and efficient since it saves time and costs. The sample in this study was 290 tourists who had visited Banten Province. The technique of collecting data in this study used an online questionnaire, data analysis using structural equation modeling (SEM) by applying SmartPLS 3.0 software. Based on the results of data analysis, the results show there is a significant relationship between supply chain management and competitiveness, a significant relationship exists between supply chain management and restaurant performance and finally, competitiveness influences positively the restaurant performance.

The purpose of this study is to analyze the effect of supply chain management on competitive advantage in SMEs, the effect of competitive advantage on company performance in SMEs, and the influence of supply chain management on company performance mediated by competitive advantage in SMEs. This study uses quantitative methods and data analysis techniques based on Structural Equation Modeling using SmartPLS 3.0 software. The sample selection method uses non-probability sampling methods. Online questionnaires were sent to 340 SMEs respondents, the next step is to evaluate the returned 320 questionnaires. The results indicate that supply chain management had a significant influence on company performance and competitive advantage. Competitive Advantage also had a significant influence on company performance and played a mediate influence between supply chain management and company performance. The company's ability had a positive effect on competitive advantage and finally, adequate company capabilities had an impact on competitive advantage.

The objective of this study is to assess the joint effect of corporate entrepreneurship (CE) and supply chain management (SCM) strategies on firm performance in the circumstance of Saudi Arabian manufacturing firms. This is interesting in the sense that while previous scholars have focused on CE and SCM separately, the combinative aspect of the two particularly in nonwestern countries seems still to be short of attention. In this respect, this paper attempts to apply a resource-based view and suggest that CE and SCM complement each other and in the end performance of the firm will be increased. Out of the 84 Saudi manufacturing firms covered in the structured survey, data was analyzed using Ordinary Least Squares (OLS) regression. The results indicate that CE, particularly dimensions such as new business venturing, product innovation, technological entrepreneurship, mission reformulation, reorganization and system-wide changes, significantly enhances firm performance. Additionally, SCM strategies were found to have a positive and statistically significant impact on firm performance, highlighting the critical role of effective supply chain management in operational efficiency and competitive positioning. The findings contribute to the literature by providing empirical evidence from a Middle Eastern context, thereby enhancing the generalizability of existing theories on CE and SCM. The study also offers practical implications for managers and policymakers, suggesting that aligning CE initiatives with SCM strategies can drive sustained competitive advantage. These insights are particularly relevant for firms operating in emerging markets, where economic reforms and diversification efforts, such as Saudi Arabia's Vision 2030, necessitate strategic innovation and supply chain optimization.

This study is aimed at exploring the relationship among the information and communication technology, business innovation, and organizational performance. Particularly, the study divides the organizational performance into three measures; namely, financial performance, market performance and production performance. In addition to that the mediating role of innovation in the relationship between information and communication technology and organizational performance is examined. The study tries to find out how the technological innovation or innovation in information technology affects the performance of an organization. The results indicate that there was a relationship between information technology and organizational performance. It is also analyzed that through the usage of information technology, the publicly listed companies in Indonesia could improve their performance. However, no association was found between innovation and organizational performance with reference to Indonesia organizations.

The paper addressed the following research problem: Is the DEA (Data Envelopment Analysis) a suitable method of measuring and improving the performance of a company? Is it possible to calculate the goal values of the key performance indicators based on the BSC (Balanced Scorecard) principles using the DEA results? Is it possible to link the results of the BSC method and the DEA method to increase business performance? The aim of the research was to find out which financial indicators of the company are key performance indicators. We selected the key performance indicators using the BSC principles. These indicators were then applied as inputs/outputs in the DEA model. The partial aim was also to propose goal values for selected key performance indicators. The analysis was carried out on a sample of companies operating in the sphere of heat industry in Slovakia. The sample was created to represent businesses that have problems with their performance as well as those who do not have any problem. When choosing the sample, we made use of Altman's Z-score. We then calculated the values of the selected financial indicators. The correlation matrix and the BSC principles were applied to select key performance indicators. We also made use of the DEA method. This nonparametric method can be applied in the field of business efficiency, financial health, and performance evaluation. The DEA CCR input-oriented model was designed. We see the application of the DEA method in assessing financial health and performance of a company as well as the DEA CCR model itself as the main contributions of this paper. The research also paid attention to the calculation of the goal values of key performance indicators that enter the BSC as goal values. Using these goal values, a company may become more stable and therefore competitive. This research confirmed the possibility of integrating BSC and DEA.

The research aims to highlight the importance of market structure and behavior on Islamic banking performance by using the Structure Conduct Performance (SCP) analysis to approximate the growth of Islamic banking performance in the short and long term using error correction model. The data used in this study is time series obtained from the financial statement of each Islamic bank, Fi-nancial Service Authority and Bank of Indonesia on Islamic banking statistics monthly reported from April, 2015 to October, 2018. Population of this study covers all Islamic commercial banks in Indonesia. The purposive sampling method is used to select samples based on criteria to get samples that are feasible to be analyzed. Error correction model is applied to characterize the joint dynamic of variables in both in the long and short term relationships. The Johansen co-integration results indicate a stable long term relation between market structure and Islamic banking performance. Results show that Market structure variable outside market share of financing in the long term had a significant effect on the Islamic banking performance, but in the short term market structure, the variable had no significant effect on the Islamic banking performance in Indonesia.

This paper presents an empirical investigation to identify the effects of different factors on the performance of North western public hospitals in Vietnam. Data were collected by using questionnaire delivered to 426 participants drawing from 42 public hospitals in the Northwest provinces of Vietnam. The study used correlation regression to determine the effects of different factors on the performance of the hospitals. The study used balanced score card method to study the effects of non-financial along with financial factors on the performance of the hospitals. The results show that financial figures were the most important factors influencing on the performance of the hospitals followed by customer, mission, internal process, training and staff development. Based on the research results, some key recommendations were proposed aiming to improve the performance of the public hospitals in Vietnam.