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Adopting the context, input, process and product (CIPP) evaluation assessment model, this study aims to achieve three objectives: (1) to identify the characteristics of educational activities conducted by the International Table Tennis Federation (ITTF) museum; (2) to explore the key factors that promote and optimize the educational objectives of the ITTF museum and (3) to develop a framework that attempts to unpack the complex and dynamic processes of activities conducted by the ITTF museum.

A qualitative research using in-depth interviews was conducted to explore the functions and activities of the ITTF museum.

The path of educational activities carried out is expressed in four aspects: (1) educational background including philosophy and purpose, advantages possessed and the learning needs and readiness of the audience; (2) the resource input includes resource allocation, venue structure, funding channels and the basis of activity program design; (3) the educational activity process includes external cooperation and exchange, the specific content of the activity programs, the teaching strategies and methods during the activities and the response to the challenges of the epidemic and (4) the results of the activities include the number of audience and population distribution, evaluation and feedback of the activities, ways and means of promoting the activities and difficulties and challenges faced.

In the follow-up studies, quantitative research can be conducted by developing a questionnaire based on the current study’s findings. Evaluation scales can be set to continue to enrich and improve the uncovered research content, which is conducive to promoting the objectives of the ITTF museum and giving full play to the educational function, thus enriching the research of sports museums.

The contributions of this study are as follows. First, it enriches the application of the CIPP assessment model in the context of sports museums. It helps the ITTP museum better perform its educational function and provides a reference for future activities of sports museums.

The purpose of this paper is to investigate the role of accounting measurement and disclosure of social capital (AMDSC) in improving financial performance (FP) in industrial companies in the Kurdistan Region of Iraq (KRG) and Sulaimani city. The research also examines the mediating role of reliability of financial information (RFI) between AMDSC and FP.

This research uses SmartPLS to analyze the questionnaire that was sent to 10 industrial companies operating in the iron sector during 2021.

The findings reveal that AMDSC has a significant effect on improving the FP of the industrial companies in KRG. The results also confirm that the RFI mediates between AMDSC and FP. Thus, this suggests that social capital (SC) needs to be considered in the companies’ strategy to secure future financing in this area.

This paper is limited to the iron sector of KRG/Sulaimani city. Future studies could address other sectors, such as sugar, cement, clothes, automobiles and medicines.

This paper focuses on improving FP in industrial companies in KRG and Sulaimani city through considering SC in their companies’ strategies, as there was no concern for SC in KRG before.