Entrepreneurship and Sustainability Issues is a peer-reviewed journal which publishes original research papers and case studies

Servicescape, the physical and social environment of a service setting, is a critical strategic tool for creating competitive advantage. While its influence on customer loyalty and electronic word-of-mouth (e-WOM) is established, the underlying psychological mechanisms remain inadequately specified. This study addresses this gap by proposing and testing a dual-mediation model grounded in an integrated Stimulus–Organism–Response (S-O-R) framework, with cognitive evaluations informed by Expectancy-Disconfirmation Theory (EDT), distinguishing between affective (service experience) and cognitive (customer satisfaction) pathways. Data were collected from 420 patrons of nature-themed cafés in Nakhon Ratchasima, Thailand, and analyzed using structural equation modeling (SEM-PLS). The results confirm that servicescape significantly enhances both service experience (β = 0.805, p < 0.001) and customer satisfaction (β = 0.816, p < 0.001). However, its effects on customer loyalty and e-WOM are fully mediated through these parallel pathways. Customer satisfaction demonstrated a stronger influence on loyalty than service experience, while both were significant drivers of e-WOM. The findings suggest theoretical contributions by delineating the distinct affective and cognitive processes through which the service environment translates into digital advocacy and loyalty. For managers, this study suggests a strategic framework for allocating resources to foster both shareable experiences and satisfaction-driven loyalty.

This is mixed qualitative and quantitative research of SMEs food enterprises which conducted in Thailand. Qualitative research is applied aims to investigate WCM system of firms. The results reveal that food enterprises generally set goal considered liquidity, risk and profits. Moreover, businesses have developed the suitable policy and WCM strategy and are able to achieve the WCM goal in operational evaluation. Second phrase using path analysis focuses on the impact of WCM on profitability by using financial ratios and time period of cash as indicators to assess WCM efficiency of firms. The result shows that the proposed model has an impact on profitability and conforms to the collected empirical data. The company is able to increase its profitability by aiming at high liquidity in working capital management. In addition, shortening receivable collection period and inventory conversion period along with extending payable deferral period help also to gain higher profit.

This study investigates the role of Modern Management Accounting (MMA)—which integrates Strategic Management Accounting (SMA) and Strategic Customer Knowledge (SCK)—in driving Sustainable Competitive Advantage (SCA) and Business Sustainability (BS) in Thai green hotels. Business Sustainability is conceptualized as the achievement of balanced outcomes across economic performance, social responsibility, and environmental stewardship. It addresses a theoretical debate by testing two competing SCA models: a disaggregated model (which separates SCA into Customer Experience Advantage (CEA) and Operational Efficiency Advantage (OEA)) and a holistic model (which treats SCA as a unified construct). Data from 115 certified green hotels were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results revealed a critical distinction between the models. In the disaggregated model, SMA and SCK contributed to both CEA and OEA, but only OEA directly enhanced BS and served as a partial mediator in the relationships from both SMA and SCK to BS, whereas CEA showed no significant mediating effects. Conversely, the holistic model demonstrated that overall SCA served as a partial mediator in the relationships from both SMA and SCK to BS, while also exerting a strong direct effect on BS. The study concludes that achieving business sustainability requires a holistic SCA that integrates both operational efficiency and customer experience, offering a comprehensive framework for strategic management in the hotel industry. These findings underscore the strategic imperative for hotel managers to cultivate an integrated competitive advantage, where superior customer experiences and operational excellence are synergistically managed, to ensure long-term business sustainability.

This research aimed to: (a) analyze the influence of strategic management accounting information on business strategy, competitiveness, and sustainable performance; (b) investigate the role of mediating variables on business strategy and competitiveness, and (c) study the role of moderating variables on organizational learning capability and competitive culture. The sample comprised 200 companies listed on the Stock Exchange of Thailand. The research methodology employed structural equation modeling to test direct and mediating influences and hierarchical multiple regression analysis to test moderating influence. The findings of the study revealed that all aspects of strategic management accounting information, except for environmental scanning, had a positive impact on business strategy. Market intelligence had a positive influence on competitiveness, while technology intelligence had a positive impact on sustainable performance. The research also found that business strategy had a mediating influence on strategic management accounting information in the areas of technology intelligence, market intelligence, and forward-looking information, which in turn affected organizational competitiveness. Additionally, organizational competitiveness had a mediating impact on market intelligence and sustainable performance. Furthermore, the study revealed that organizational learning capability and competitive culture played a moderating role in organizational competitiveness and sustainable performance.

This study provides insight into the opinions of people in Thailand who have experience using video streaming services, classified as Generations X, Y, and Z. It examined user experience, the quality of e-subscription services, perceived value, satisfaction, and willingness to pay for video streaming services. The findings indicate that the structural equation model developed in this research aligns with empirical data derived from theories, concepts, and relevant studies. The study reveals that user experience significantly impacts satisfaction, quality of e-subscription service, and perceived value in video streaming services. Meanwhile, the quality of e-subscription services influences both satisfaction and willingness to pay. While perceived value affects satisfaction, it does not directly affect willingness to pay. However, satisfaction has a direct effect on willingness to pay. These key findings provide video streaming business operators with valuable data for improving their services to meet user demands, enhance satisfaction, and increase willingness to pay. Specifically, businesses should focus on fostering user satisfaction while proactively addressing potential dissatisfaction, as negative experiences could impact users’ willingness to pay.