This study aims to investigate the significance of accounting information system (AIS) quality in improving decision-making success (DMS) and non-financial performance (NFP) in the emerging economy. Additionally, the study delves into the mediating impact of non-financial information quality on...

Energy supply chains increasingly adopt digital quality management systems, but research on their performance impact remains limited, especially in emerging markets. While individual digital quality dimensions exist in literature, his study provides empirical validation of an integrated...

This research investigates the factors influencing the performance of higher education institutions (HEIs) audited by internal auditors from the perspectives of internal auditors at public universities in Indonesia. Internal audit scopes (IAS), professional skills (PS), organizational commitment...

Customer service is one of the main factors influencing the success of a company's operations, as it directly determines customer satisfaction, loyalty and the company's image. High-quality service encourages customers to return and strengthens long-term cooperation. This article analyses...

In the digital economy era, corporate digital transformation has become a key strategy for enhancing competitiveness and sustainable development. This study investigates the impact of top management team (TMT) heterogeneity on corporate digital transformation and its underlying mechanisms. The...

Setting strategic objectives is crucial to organizational performance, as demonstrated by business excellence models (BEMs). However, most of the BEMs literature is silent on the approach through which strategic objectives are set. The aim of this paper is to introduce a simple approach for...