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This study aims to identify the barriers to building supply chain resilience and assess the contextual relationship between them in the Indian micro, small and medium enterprise (MSME) sector for the post COVID-19 era.

Barriers to supply chain resilience were extracted from the extant literature and were evaluated using the grey sets and Decision-Making Trial and Evaluation Laboratory (DEMATEL) approach from strategic, tactical and operational business perspectives. The responses from experts on the identified barriers were collected through a structured questionnaire. The prominence-net effect results obtained after the DEMATEL application helped identify the most prominent barriers, their net cause and effect, and their correlation with each other.

A total of 16 barriers to resilience, identified from the literature, were considered for analysis. The findings of the study revealed that the lack of flexibility is the most critical causal barrier to building a resilient supply chain. Lack of planned resource management was also found to be an influential barrier. The study also identified the supply chain design, need for collaboration and technological capability as important factors for the MSME sector to focus on.

The study is limited to assessing barriers to the supply chain resilience of MSMEs in India. More extensive research may be needed to reveal the global trend.

The study is significantly important for the MSMEs looking to establish resilient supply chains. Managers can use the findings to identify the weak links in the supply chain for strategic and tactical planning and can take corrective actions.

The study pinpoints the key linkages between barriers that impede MSMEs to make their supply chains resilient and robust to mitigate the impact of future disruptions and adversities. The work may be used by practitioners to further their attention on the significant challenges.

The main purpose of this study is to present a new approach to managing process changes in uncertain conditions. The proposed approach is applied in one of the largest production companies in Turkey to manage the changes in their warehouse processes which formed after the merger.

In the model, interval-valued hesitant fuzzy the decision-making trial and evaluation laboratory (IVHF-DEMATEL) methodology is integrated into one of the most used BPR tools, change matrix. The main focus of the proposed model is to increase both flexibility and applicability in uncertain conditions. Thus, while the change matrix enables companies to be agile and responsive to changes, IVHF-DEMATEL provides a better way to continuously evaluate and determine critical processes, and strategies to align with evolving conditions.

Initial analysis revealed two major problems, the slowness of shipments caused by the increase in costs and the confusion in the organizational structure. However, the conventional methods fall short of effectively determination of critical objectives in terms of dealing with uncertainty. Therefore, a comprehensive roadmap for managing the change is developed with the integration of IVHF-DEMATEL and change matrix so that a successful transition is achieved.

It is believed that the study will contribute to the existing literature by providing a novel approach in which the IVHF-DEMATEL methodology is integrated into the change matrix. Also, the study provides a guideline for practical applications by presenting a step-by-step implementation of the model.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

The authors find that BPR factors such as top management commitment, organizational readiness, information technology, and people management had a positive impact on organizational performance. Organizational structure also positively influenced performance but only when firms practiced strategic thinking.

The briefing saves busy executives, strategists, and researchers’ hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Companies are increasingly implementing business process management systems (BPMSs) to support their processes. However, there is a gap in the literature regarding whether users also use BPMSs to manage the knowledge needed for processes to be completed. This study aims to analyze the factors that cause users to use BPMSs to manage the knowledge required in business processes.

The paper proposes an original model that integrates two successful information system models applied to BPMSs and knowledge management systems. To test the hypotheses derived from this new model, data were collected from 242 mature BPMS users from 12 Spanish and Latin American companies. Structural equation modeling with AMOS was used to examine the model.

Users’ perceived usefulness of a BPMS when using it for knowledge management (KM) is the only factor influencing them to use it for KM.

This study has practical implications for managers wishing to successfully implement a BPMS to support processes and for employees to use the knowledge embedded in the tool. The latter will only happen if users perceive the tool’s usefulness for KM.

To the best of the authors’ knowledge, this model is the first empirically validated model to successfully analyze BPMS users’ tendency to use BPMSs as a tool to support necessary KM in processes.

This paper aims to investigate the impact of business process reengineering on organizational performance in the Malaysian electronics manufacturing industry during the coronavirus pandemic. It also studied the moderating effect of strategic thinking on the relationship between these two concepts.

Data of 103 samples are obtained from a survey of the electronics manufacturing companies listed in the Federation of Malaysia Manufacturers’ directory. Data is analysed using partial least squares structural equation modelling.

The results show that business process reengineering dimensions, i.e. top management commitment, organizational readiness for change, information technology capabilities and people management have significant positive impacts on organizational performance; whereas organizational structure and other abovementioned dimensions were found to have a much stronger impact on organizational performance whilst strategic thinking exists in the organization.

As the studied firms have been affected by the pandemic, the results will be useful for managers of the firms in the Malaysian electronics manufacturing industry by highlighting the dimensions of business process reengineering that can have a positive and significant impact on the organizational performance and by advising them to incorporate strategic thinking.

The results extend the literature on business process reengineering dimensions, which impact organizational performance by empirically testing the relationship of those dimensions on the performance, with strategic thinking as a moderating variable in Malaysian electronics manufacturing companies. From the knowledge, studying strategic thinking as a moderator in the relationship between business process reengineering and organizational performance in electronics manufacturing companies in Malaysia is unique, especially during a global crisis, i.e. the pandemic.

This study examines whether Shari’ah approved companies with majority Muslim directors adopt better corporate governance (CG) than non‐Shari’ah approved companies with majority non‐Muslim directors and whether the performance of the former is better than that of the latter. The objective of this study is to determine whether religious factor has an influence in adopting corporate governance mechanisms and in performance. Performance of the companies is measured in relation to three perspectives, namely, Shari’ah compliance, environmental performance, and social performance. This study used secondary data and the leading 50 firms were selected from each group based on their market capitalization for the year 2002. The proxies for good corporate governance are CEO non‐duality, the proportion of non‐executive directors on the board, and the proportion of independent non‐executive directors on the board. The proxies used to measure Shari’ah compliance are the ratio of prohibited income to total income and the ratio of prohibited expenses to total expenses. The variables used to measure the environmental and social performance are certification of ISO 14001 and OHsas 18001, respectively. The results generally showed that there is little significant difference between the CG and performance of Shari’ah approved companies with majority Muslim directors and non‐Shari’ah approved companies with majority non‐Muslim directors, although the former is marginally better for both, in a few instances.

The concept of accountability has long been argued in the academic and public policy debate to have been contextually ingrained in the technical processes of accounting and reporting. Both processes provide lenses through which the extent of managerial accountability in the corporate context could be objectively examined. The sacred religion of Islam as a social order with a complete code of life classifies accountability as being dual; in line with the duality concept in life – in this temporal world and eternal hereafter, necessitating for accountability concept in accounting and reporting from the Islamic worldview to transcend beyond the point of worldly objectives. Parallel to this line of reasoning, the purpose of this paper is to undertake a preliminary empirical investigation with respect to accounting, reporting and accountability practices of a Malaysian cash awqaf (Islamic endowment) management institution over a six‐year period, from 2000 to 2005.

The paper uses triangulation research approach, consisting of case study method and archival documentation review and analysis.

The preliminary findings indicate that, while the root of accountability in the management, accounting and reporting practices seems to exist in the awqaf entity studied, significant improvements remain necessary to ensure accountability could be continuously enhanced and uphold.

Debating accountability concept in the context of management, accounting and reporting as practiced by faith‐based institution of awqaf from the Islamic perspective inevitably directs this study to highlight the notion of Islamic accounting and reporting commonly and extensively discussed in the realm of Islamic finance and banking. The study's conjecture is that, by debunking the myth of Islamic accounting and reporting as only serving the acute domain of transactions reflecting the Islamic financial products in banking environment, it helps to reshape, broaden and emphasize the all encompassing relevance of Islamic accounting and reporting to that of not‐for‐profits, religiously grounded entities such as awqaf institutions. The study further contributes to the accountability and financial reporting literature in Islamic not‐for‐profit organizations by studying the importance of sound accounting practices and reporting transparency in ensuring accountability.

The purposes of this paper are threefold. First, it aims to argue normatively how Shari’ah precepts governing Takaful operations are translated into (rightfully) different accounting and reporting of Takaful operators. Second, it provides a critical review of the available and applicable accounting and reporting standards and guidelines related to Takaful in the Malaysian context. The third objective which constitutes the empirical piece of this paper centred on the basic numerical evidence obtained from the survey of final-year accounting students with regards to their ability in identifying the basic (dis)similarities in accounting and reporting between Takaful and insurance based on the published financial statements.

A mixed-mode research approach was adopted covering archival document reviews and focused group survey.

Findings are arguably informative and relevant to diverse stakeholders. First, the missing jigsaw puzzle representing accounting and reporting in the Takaful literature is uncovered by extending the explanations of Takaful-insurance conceptual and operational differences to that of accounting and reporting. The essence primarily lies on the different operational set-up attributed to the elements of gharar, maisir and riba. Second, the comparative analysis of accounting and reporting rules indicates that AAOIFI standards are less detailed in terms of accounting treatment over certain areas of Takaful operations (e.g. Re-Takaful), but these are more holistic, focused and specific in some other relatively important reporting areas reflecting the unique nature of Takaful operations. Third, findings based on the Malaysian Takaful accounting and reporting guideline suggest that accounting and reporting between Takaful and insurance are perceived to be a coin having monographic characteristics on both sides.

The research explicitly extends and highlights the impact of Shari’ah precepts governing Takaful’s operational nature on its accounting and reporting. It also provides empirical evidence on the nature of Malaysian-based Takaful accounting and reporting guidelines which mirror its insurance counterpart.

The purpose of this paper is to review, understand and document the contemporary waqf-S management, financial accounting and reporting practices and to understand relevant drivers behind the current accountability culture in waqf-S, aiming at exploring the intertwined nature of accounting, reporting and the religion of Islam. The accountability literature has been relatively scant on the role played by accounting and reporting in not-for-profit, religious-based organizations and its implications for accountability discourse. Three accountability drivers of regulatory, stakeholders and religious image are tested. It is interesting to research how management, accounting and reporting are being practiced in an Islamic organization setting in a non-Islamic country.

Consistent with the established research objectives, this study adopts the qualitative research approach of a single case study research involving semi-structured interviews and archival documentation review and analyses. Sample is chosen using purposive sampling to suit the research objectives.

The paper finds that waqf-S is a very successful awqaf manager. The administration and management are carried out in the most effective manner with comprehensive rules, guidelines and procedures. The awqaf financial reporting and management are impressive as annual financial reports are published on time and available for the public online. The paper proposes three lenses to examine the accountability drivers of waqf-S: Regulatory, Stakeholders and Religious image of Islamic organization and, it turns out that all three are equally important in driving the organization accountability practices.

The sample is an Islamic organization in a non-Islamic country; therefore, the results are unique and may not be generalised to organizations in Islamic nations, as it will be a different setting with different variables. Secondly, the paper only focuses on awqaf financial accounting, awqaf reporting and investigating the driving factors for the institution’s accountability culture.

This paper is important as it shows that the management and administration of awqaf, which has been plague by mismanagement, embezzlements and lack of talents, can be improved and managed systematically, although there is a clear evidence of the lack of capable or talented human resources. It is compensated by the significant use of technology.

Focusing on a single awqaf institution (waqf-S) operating in a non-Islamic Southeast Asian country, our analysis allows us to observe the influence of multiple factors influencing its organizational wide accountability policy. We consider this as a contribution to the literature, as it generates knowledge on how management, accounting and reporting are being devised as strategic tools in the institution’s accountability policy framework, beyond the normal office management, financial data recording and disclosure per se. Multiple factors drive the structured and transparent reporting by waqf-S, transcending beyond the traditional financial accounting and reporting boundary of meeting regulatory requirements; it reaches the concerned while ensuring that the necessary accountability towards stakeholders is observed and upheld.

The purpose of this paper is to investigate and compare the extent of voluntary disclosure in the annual reports of Shariah- and non–Shariah-compliant companies in Indonesia. Further, the study examines the relationship between voluntary disclosure and company characteristics (i.e. size of company, profitability, type of auditor, type of industry and ownership structure).

Voluntary disclosure was measured using a disclosure index with 30 items and content analysis of the 2009 annual report. Statistical analysis included descriptive, Mann–Whitney U and regression.

The result revealed that there is a statistically significant difference in the quantity and quality of voluntary disclosure value of Shariah- and non–Shariah-compliant companies. For regression results, the company size significantly influences the quantity of voluntary disclosure while the quality of voluntary disclosure is affected by company size and type of industry.

Although this study only analyses voluntary disclosure in the annual report for a single year (2009), it is hoped to provide a description of the voluntary disclosure in Shariah- and non–Shariah-compliant companies.

The findings might be used by regulators to set regulations that encourage the quantity and quality of disclosure practice of Shariah-compliant companies to expand the scope of disclosure related to religious activities.

This study measures voluntary disclosure using the disclosure index based on Indonesian regulations and the quantity and quality measurement of Shariah-compliant companies, which may differ from previous Indonesian studies.