This study examines the influence of strategic flexibility, innovation culture, agility, ambidexterity, and open innovation on sustainable competitive advantage, with corporate innovation and collaborative marketing tourism competitiveness as mediating variables. Data was collected directly through structured interviews guided by questionnaires. The research population was 534 registered "craft" creative industry companies including pearls, "Sasak" ikat weaving, and pottery in West Nusa Tenggara Province, Indonesia with the analysis unit being managers or assistant managers. The sampling method used stratified proportional random sampling with a sample size of 240 respondents. Data analysis in this study used descriptive statistics and Covariance-based SEM (Amos software). The findings prove that the eleven hypotheses which stated that there was a direct influence of the variables studied were all confirmed. Strategic flexibility and a culture of innovation play a role in increasing company innovation. Strategic flexibility plays a role in increasing the collaborative competitiveness of marketing tourism. Agility, ambidexterity, and open innovation play a role in increasing sustainable competitive advantage. Corporate innovation and collaborative competitiveness marketing tourism play a role in increasing sustainable competitive advantage. These results are very important to fill the research gap regarding the factors supporting innovation and collaborative competitiveness marketing tourism, and sustainable competitive advantage in Indonesia.

This research aims to investigate the effect of supply chain management (SCM) on sustainability performance (SP), the effect of dynamic capabilities (DC) on sustainability performance and finally the effect of SCM on DC. The study uses a quantitative method with a questionnaire approach to investigate the relationship between endogenous and exogenous variables using the Likert scale. The respondents for this research were 680 logistics company owners in Indonesia determined using a simple random sampling method. The results show that SCM had a positive and significant relationship with SP. DC also had a positive and significant relationship with SP and recommends that company owners create policies to increase dynamic capabilities to improve company performance. Finally, DC in our survey had a positive and significant relationship to SP and strengthened the findings of previous findings. Moreover, SCM had a positive and significant relationship with DC, which recommends company owners make policies to improve SCM to increase DC. This research provides input to organizational owners to implement supply chain management, and dynamic capabilities to improve company performance and competitiveness.

The study aimed to reveal the effect of value chain analysis (VCA) of internal and external activities to manage and reduce product costs along the supply chain (SC) in industrial facilities in the Red Sea State in Sudan from the point of view of managers, financial managers and accountants there, from the basic dimensions of value chain analysis represented by VCA of suppliers' activities, VCA for product design activities, VCA for production activities, and VCA for customer activities. The supply chain costs are defined in just-in-time (JIT), target costing (TC), and activity-based costing (ABC). The study revealed that analyzing VCA contributes to managing and reducing product costs along the supply chain by exploiting the interrelationships and overlap between the value chain analysis and the supply chain for each supplier's production and customer activities.

This study investigates the relationships between transformational leadership, empowerment, and employee creativity in the hotel sector in Jordan, examining the mediating role of empowerment. A quantitative cross-sectional survey was conducted with a stratified random sample of 300 employees from Jordanian hotels. Data was analyzed using Partial Least Squares Structural Equation Modeling. Findings reveal significant positive direct effects of inspirational motivation and individualized consideration on employee creativity. Empowerment partially mediates the relationships between all transformational leadership dimensions (idealized influence, inspirational motivation, intellectual stimulation, individualized consideration) and employee creativity, with individualized consideration exhibiting the strongest indirect effect. The study contributes empirical evidence on the mediating role of empowerment in the transformational leadership-creativity relationship, specifically in the hotel sector context. It offers insights for managers on adopting transformational leadership practices and fostering empowerment to promote employee creativity and innovation. This study uniquely examines the relationships between transformational leadership, empowerment, and employee creativity within the Jordanian hotel sector, providing a nuanced understanding of the differential effects of transformational leadership dimensions and the crucial role of empowerment.

The company always tries to improve competitiveness by improving company performance. Using upgraded digital technology makes it easier for internal and external companies to determine business strategies quickly and precisely. This study surveyed expedition companies in East Java, as many as 104 companies with the criteria of having a transportation fleet. Data collection using questionnaires and dissemination in collaboration with the Association of Express Delivery Service Companies, Post and Logistics Indonesia (ASPERINDO). Research respondents consist of employees or unit leaders who are competent in the substance of the survey. Data analysis uses the partial least square (PLS) method. The results showed that digital technology positively and significantly impacts supply chain collaboration, inventory management, and supply chain resilience. The company's ability to build supply chain collaboration impacts improving inventory management optimization, supply chain resilience, and supply chain performance. Furthermore, inventory management with the ability to control inventory well and on-time delivery does not impact supply chain resilience. However, good inventory management has a positive impact on supply chain performance. Likewise, shipping companies, by increasing supply chain resilience, have an impact on supply chain performance. The results of this study contribute to the theory of supply chain management and resource-based view. The practical contribution enlightens the middle and top management on the importance of digital technology with the suitability of investment and benefits obtained in improving supply chain performance.

This paper aims to examine the strategic role of management accounting information system (MAIS) usage in driving innovation capabilities and firm competitiveness for Jordanian SMEs, besides assessing if innovation capabilities mediate the accounting-competitiveness relationship. Survey data was gathered from over 500 managers of Jordanian SMEs spanning multiple sectors and hypotheses were tested using partial least squares structural equation modelling. Results demonstrate management accounting information system usage has a significant positive direct effect on both innovation capabilities and firm competitiveness. The findings also confirm a positive link between innovation capabilities and SME competitiveness. Most critically, innovation capabilities were found to significantly mediate the relationship between management accounting information system usage and competitiveness. The paper contributes by providing novel empirical evidence on the direct and indirect strategic impacts of management accounting adoption on vital performance outcomes like innovation and competitiveness specifically for the underexplored context of SMEs in developing Arab economies. The firm-level findings encourage Jordanian SME managers and policymakers to prioritize building accounting and innovation capacities in tandem rather than solo to amplify competitiveness and long-run sustainability of this vital economic sector. The cross-sectional survey design limits determining causality. Additionally, subjective biases may arise from single respondents. Generalizability beyond Jordan requires further cultural and economic boundary testing.

The research investigates the influence of corporate governance and financial performance on the disclosure of sustainability reports (DSR) in energy sector companies listed on the Indonesia Stock Exchange. The research population was 71 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period, and 10 of the 71 companies that met the sample criteria were the unit of analysis. The data analysis method for the DSR determinant estimation model uses panel data regression analysis. The research results show that liquidity hurts DSR, while company size has a positive impact. Profitability, capital structure, foreign Ownership, and independent commissioners have yet to be proven to determine DSR. These findings demonstrate that corporate governance cannot encourage companies to carry out DSR according to stakeholder expectations as a legitimacy mechanism. Therefore, independent commissioners and foreign Owners can pressure companies to carry out DSR optimally by applicable regulations and achieve sustainable performance.

The study explores the combined influence of AI technology, supply chain collaboration, and information sharing on supply chain resilience. An integrated study model was developed and tested via smartPLS using a purposive sample of 542 respondents across different industries, to understand how information sharing mediates the collective impact of AI technology and collaborative practices on supply chain resilience. The experimental results demonstrate that AI technology paves the way for timely information and insights generation, which develops collaborative relationships among supply chain partners, facilitates trust and transparency, and thereby, information sharing to exchange pertinent data and insights across the supply chain network. The data were collected by surveying 542 managers from various industries and analyzed using SmartPLS. Relationships among technology adoption, supply chain collaboration, information sharing, and supply chain resilience were investigated. Structural equation modeling (SEM) was employed to observe the direct and mediating effects of information sharing between technology adoption, supply chain collaboration, and supply chain resilience. This study implies that practical information-sharing activities are essential for achieving supply chain resilience amid unpredictability and disturbances in solid market environments. It presents how technology adoption and supply chain collaboration are crucial to supply chain resilience. Information sharing, however, is shown to be an essential mediator, as clear communication and knowledge exchange amongst supply chain partners are fundamentally important in achieving supply chain resilience. Organizations need to invest in AI-driven technologies and develop collaborative ties with their supply chains to be resilient. This paper constitutes a valuable study of the primary drivers of supply chain resilience. It offers implications that organizations can use to persist and grow in the current ambiguous business setting.

This research aimed to examine the impact of corporate governance on the corporate social responsibility of the Jordanian companies listed on the Amman stock exchange. Using a dynamic panel system, the current investigation of 65 Jordanians uses GMM estimation for the years 2018 to 2022. Corporate social responsibility has been measured using a corporate social responsibility index. It has 84 items divided into four groups: employee activity items, environmental items, objects related to society and the items related to customers are in the last group. The study concluded that Jordan demonstrated a substantial level of corporate social responsibility in keeping with Jordan's expanding understanding of and practice of corporate governance. Specifically, this study indicated that board meetings, foreign ownership, and block holder ownership significantly influenced corporate social responsibility. Our study’s findings should interest policymakers as well as regulators in nations with similar business ownership and regulatory regimes. This study contributes to addressing an oversight in the literature on social responsibility studies as well as corporate governance characteristics. As a result, this paper provides useful information and insights for businesses and regulators seeking to increase the impact of social responsibility on their businesses through a focus on corporate governance excellence.

The increasing worldwide focus on sustainable development has drawn significant attention to environmental issues. The focus is on minimizing energy usage to lessen environmental harm. However, conversations regarding this subject have raised worries. Sustainable development is gaining respect from economists and policymakers due to its potential impact on productivity. The reason for conducting this research is to evaluate the effects of energy consumption, economic growth, trade liberalization, and urbanization on carbon emissions within the context of Saudi Arabia. The data was collected longitudinally from 1980 to 2022 and comes from World Development Indicators and Our World in Data. The study found cointegration among the variables using the ARDL model Short-term CO2 emissions were inversely related to previous delays, economic growth, and trade liberalization, but directly connected to energy consumption and urbanization. Long-term data demonstrates that the usage of energy, urbanization, and trade liberalization have a positive correlation with CO2 emissions, but economic development and previous CO2 emissions have a negative correlation. The study's results are briefly discussed, and several recommendations are made accordingly.