Dear Readers

In this volume, we emphasize a comprehensive approach to analyzing organizational performance. The first article discusses the use of the balanced scorecard to evaluate the performance of religious organizations in the form of churches whose ultimate goal is to maintain and increase congregation members. The balanced scorecard requires a comprehensive evaluation of quantitative and qualitative aspects, accompanied by an ethnographic approach. The second article discusses the benefits spread between the two prominent marketplaces based on various attributes. This study reveals that benefits-spread contributes positively to consumers' preferences. In other words, a marketplace with higher benefits is preferred. The third article uncovers that the information value of financial statements is moderated by the conservatism approach in valuing stock price. An individual can predict the emotion of significant others and make it a goal to create or avoided by regulating his behavior. This notion is investigated in the fourth article. The fifth article adapted the Technology Adoption Model to detect the intention to use online ticketing applications. We believe that those articles are academically and practically beneficial for readers. Thank you.

Editorial Board