The paper aims to investigate the direct impact of accounting measurement, Social Capital Disclosure (SCD), and Accounting Conservatism (AC) on the Quality of Accounting Information (QAI), focusing on consistency in the context of Corporate Social Responsibility (CSR). The study involves industrial companies in the Yemeni capital, Sana’a. Hypotheses are developed and tested through the collected data from a questionnaire distributed to 178 employees. Results indicate a positive impact of accounting measurement, SCD, and AC on the quality and reliability of accounting information. However, when considering CSR as a moderating variable, these factors do not show a significant positive effect. The study is limited to industrial companies in Sana’a, and broader implications may require consideration of various other sectors.

This study examines the relationships among green human resource management (GHRM), green commitment, green innovative work behavior (GIWB), and the moderating effect of environmentally specific servant leadership (ESSL) in UAE higher education institutes of the United Arab Emirates (UAE). Using a sample of employees, data were collected through a survey from 243 employees working in different universities across the UAE and analyzed using Structural Equation Modeling (SEM). The SEM analysis confirms robust relationships between GHRM, environmentally specific servant leadership, green commitment, and green innovative workplace behavior. GHRM has a positive impact on GHRM. ESSL fosters the relationship between GHRM and green commitment, while green commitment positively impacts green innovative workplace behavior. Females were found to be more environmentally aware of the needed adjustments compared to male workers at the UAE campuses. The study suggests that higher education institutes in the UAE should adopt ESSL to support eco-conscious behaviors and green practices on their campuses and contribute to the achievement of national sustainability goals.

This research adopts a contingency theory approach to explore the role of the Balanced Scorecard (BSC) as a performance management system. Contingencies, including perceived environmental uncertainty and business strategy, are examined to understand their impact on BSC implementation and organizational performance, with a specific focus on the mediating role of the BSC. Conducting a survey among Jordanian manufacturers, the research gathered 312 usable responses out of 400 questionnaires, achieving a response rate of 78%. Theoretically, this study's framework contributed to management accounting literature by analyzing the impact of perceived environmental uncertainty and business strategy on BSC implementation. The study's findings will help understand the factors that could influence Jordanian manufacturing companies' BSC implementation. This study will also help businesses understand why they need to use BSC to get the right information for making decisions and improve the performance of their organizations.

This study investigates the impact of supply chain agility on supply chain performance in Jordan’s healthcare settings. The moderation role of human capital in this relationship was also investigated. This study adopted a quantitative approach and utilized an online questionnaire to collect data from 139 managers at different levels in various hospitals in Jordan. The Statistical Package for Social Sciences (SPSS) version 23 was used for data analysis. The results of hypothesis testing using multivariate regression analysis showed that human capital has a positive and statistically significant impact on supply chain performance and supply chain agility. Human capital has been identified as an important organizational resource that can result in favorable performance. Such an organizational resource may also help healthcare institutions obtain a competitive edge by responding to patients’ treatment, which is urgently required.

This paper promotes supply chain performance, sustainability, and Industry 4.0 integration to boost competitiveness. Indonesia's textile industry's competitiveness depends on many factors. Indigenous factors, technology, vertical integration, and global supply networks drive competitiveness. This study uses descriptive data to examine 143 textile workers in Indonesia and provides important context for the sector. It demonstrates that various factors, such as native elements, technical readiness, vertical integration, and global supply chain participation, impact the competitiveness of Indonesia's textile sector. The findings suggest that policymakers and industry leaders should take strategic actions to enhance competitiveness, including encouraging collaboration, technical advancement, and local enterprise, as well as investing in technology, vertical integration, and global networking. Despite its cross-sectional approach and contextual complexity, the study is believed to enhance the competitiveness of the global textile industry. Our guidelines help stakeholders make strategic decisions that utilize regional strengths, adopt cutting-edge technologies, and integrate into global supply networks. Subsequent studies can examine industry differences and how these links change. This research helps Indonesian textile industry stakeholders make competitive decisions.

Universities seek out of its keenness to preserve the environment and to enhance its environmental performance, by paying attention to social responsibility, to enhance its reputation in society. The current study examines the relationship between corporate social responsibility (CSR) and environmental performance (EP) through the moderating role of green human resources (GHR) and green climate (GC). The study collected data from 270 employees in private universities in Jordan. PLS4 was applied to analyze data and test the hypotheses. The results showed that CSR has a positive impact on EP. Also, the results showed that GHR and GC moderate the relationship between CSR and EP. Future research recommendations and study limitations are also provided.

The research aims to examine the effect of sustainable report disclosure on investor confidence. The conceptual framework comprises 3 dimensions 30 indicators of the conceptual Global Reporting Standard (GRI). The data were collected from the annual report and sustainable report disclosure of energy groups in Thai Listed Companies from 46 companies between 2019 and 2021. The researchers used multiple regression statistics to test hypotheses. The result of the study is obviously seen that the more sustainable report disclosures are produced, the greater investor confidence has increased. With corporate governance score as a mediator variable to support investor confidence, an increase in the disclosure of sustainable report information can be attributed, in part, to factors including the size of the board of directors and the size of independent board of directors. In brief, this research contributes to corporate social responsibility through stakeholder theory, legitimacy theory and signally theory.

The purpose of the study is to examine the mediating role of corporate image on the influence of retailers’ corporate social responsibility (CSR) practices of a fast-food chain brand and its corporate reputation. The study utilized the dimensions of the retailer’s CSR dimension. This study focused on the external stakeholders (customers) of X fast food brand in Klang Valley. Social exchange theory was employed to guide the study. Quantitative (survey) methods have been used in this study, whereby 150 valid online questionnaires were gathered among the customers in the Petaling Jaya and analyzed using Partial Least Square Structural Equation Modelling (Smart-PLS 4.0). The findings showed that Philanthropic activities, Respect for the Environment, and Respect for Consumers have positive and significant relationships with corporate image, and corporate image also has a positive and significant relationship with corporate reputation. Furthermore, there is a significant mediating effect of corporate image on the relationship between CSR practices (Respect for Consumers, Respect for the Environment, Philanthropic Activities) and corporate reputation. The conclusion, implications, and suggestions for future studies were also discussed.

Literature indicates it is crucial to understand how SMEs could adapt to changes in their external environment to develop a competitive advantage. However, there is limited discussion on how entrepreneurs’ resilience functions as one of the dynamic capabilities required to maintain their company’s competitive advantage in the long-term. This study aimed to investigate how entrepreneurial resilience affects SMEs ability to achieve sustainable competitive advantage. It also analyzed the moderating role of local cultural values in reinforcing resilience and sustainable competitive advantage. The population consisted of 400 handicraft SME who were thought of as Bali’s sustaining tourism sector. The results demonstrated that financial capital, human capital, and social capital were factors that shaped entrepreneurial resilience, where the ownership of capital and access to capital helped entrepreneurs when encountering changes in the dynamic and challenging industrial environment, where the role of financial capital was one of the sources of resilience that had the most significant influence. Furthermore, entrepreneurial resilience also contributed significantly to the achievement of sustainable competitive advantage. Moreover, the results also indicate that local cultural values strengthen entrepreneurial resilience because entrepreneurs who adjusted to local cultural norms developed in the surrounding community tended to respond positively to their behavior. Positive environmental acceptance could reinforce entrepreneurial resilience, given the psychological support of their behavior.

The demand for global seafaring labor has also increased drastically because of a shortage of qualified seafarers. This study examined the effect of global employability competence and sensory, behavioral, and intellectual experience mediating the end-user acceptance of ship crew management. The study's sample consisted of 240 ship crew managers who employed Indonesian seafarers. The analysis was completed utilizing the Partial Least Square-Structural Equation Method. The results stated that global employability competence significantly influenced end-user acceptance, even though the sensory experience could not mediate the relationship between global employability competence and end-user acceptance. Furthermore, the behavioral and intellectual experiences bridged these links where the intellectual experience's impact was more potent than the behavioral experience to increase end-user acceptance.