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Despite the number of quality management procedures being currently applied, construction defects in the domestic sector are acknowledged to contribute to the energy performance gap of buildings. This paper investigates the limitations and challenges to the implementation of project quality plans (PQPs) and their impact on the achievement of expected thermal performance in the UK social housing projects.

A qualitative approach, guided by grounded theory, was used in this research. This methodology provided the structure for systematic data analysis iterations, enabling cross-case analysis. An analytic induction process was designed to seek the explanation of the targeted phenomenon and required data collection until no new ideas and concepts emerged from the research iterations. This study collected data from five social housing projects through interviews, site observations and project documentation.

Multiple limitations and challenges were identified in the implementation of PQP to deliver thermal efficient social housing. Generally, there is the need for more objective quality compliance procedures based on required evidence. When investigating the root of the challenges, it was concluded that the adoption of statutory approval as the main quality compliance procedure led to the dilution of the responsibility for prevention and appraisal of defects that compromised the effectiveness of PQP devised by housing associations (HA) and contractors.

This study identifies the shortcomings of PQP in addressing quality issues with potential to undermine the thermal performance of social housing projects. The findings could be used by HA, contractors and policymakers as steppingstones to improve the energy efficiency in the domestic sector.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Previous research on routine dynamics has most commonly incorporated consideration of power, politics, and conflict by using the notion of “truce.” In this paper, the authors propose a novel approach to integrating theories of power and politics with those of routine dynamics, and illustrate it by drawing on an in-depth study of operating room routines in a general hospital. The authors show how the dynamic interaction among groups’ sources of power, interests, and strategies is linked to the performance and patterning of routines. The approach opens up the originally rather static notion of “truce” to an inherently more dynamic and processual view of the micropolitics underpinning routines. The authors contribute to the routine dynamics literature by showing how and why the micropolitical context may influence, undermine, or reproduce the patterning and performing of organizational routines following a change initiative, and more broadly by illustrating an approach to integrating political considerations into the theory of routine dynamics.

As universities find new ways to implement professional development programmes (PDPs), very few scholarly studies have focused on how lifelong learning could serve as a tool to enhance the professional development of staff. To address this knowledge gap, this study aims to examine how the integration of lifelong learning modes into PDPs in a university setting in South Africa could enable professional staff to advance their knowledge and skills. Additionally, the study explores how the different PDPs could be conceptualised by way of lifelong learning to enhance the professional knowledge and competences of staff.

Data were gathered from 41 professional staff in three campuses of the university. The narrative data gathered were evaluated using thematic analysis that consisted of a detailed process of identifying, analysing, organising, describing and reporting the themes that were generated from the data.

Findings suggest that when the university integrates lifelong learning approaches into its professional development programmes, it allows staff to develop their knowledge and skills through diverse learning approaches. When institutions adopt these diverse learning approaches, it enable staff to situate their learning needs along the different lifelong learning modes, negotiate suitable learning modes and flexible schedules with their heads of department, and learn the accepted norms and values of the university. These findings among others lead to further questions about how PDPs could be designed using the three lifelong learning modes to enable staff to prepare adequately for the future of work in higher education.

This study contributes to the scholarly discourse on lifelong learning by showing how higher education institutions could design PDPs along formal, informal and non-formal learning approaches to enhance the knowledge and skills of staff.

This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.

Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.

The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.

This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.

Wasta, the prevailing form of informal networks in the Arab region, exerts a significant controversial influence on organisations in this region. Despite the pervasive negative perceptions and alleged detrimental effects of Wasta, it remains a frequently employed practice. This research aims to comprehensively explore the influence of Wasta on organisational justice across organisations in the Arab world, with Jordanian organisations taken as an illustrative case.

Employing a qualitative approach, semi-structured interviews were conducted with 20 employees from various industries in Jordan.

The study reveals that Wasta significantly affects distributive, procedural and interactional justice within organisations, eliciting feelings of unfairness and hopelessness among employees.

This study recommends that HR departments focus on implementing ethical policies and standards to enhance transparency in organisational decision-making processes. By understanding and addressing the implications of Wasta, organisations can foster a more just and equitable workplace environment.

This study advances our understanding of informal network theories in the Arab world by highlighting the interconnectedness between Wasta and organisational justice, and its profound impact on the work environment and employees. This study also explains how Wasta directly influences decision-making processes, at high managerial levels.

In recent years, in research and policy circles, there is growing interest in the subject of speaking up (and silence) within the health sector, and there is a consensus that it is a major issue that needs to be addressed. However, there remain gaps in our knowledge and while scholars talk of a voice system – that is the existence of complementary voice channels designed to allow employees to speak up – empirical evidence is limited. We seek to explore the notion of a voice system in a healthcare organisation as comprising structures and cultures as seen from different stakeholder perspectives. What do they see and how do they behave and why? To what extent do the users see a voice system they can access and easily navigate?

Interviews and focus groups were conducted with a voice stakeholder group (e.g. designers of the system from senior management and HR, which comprised 23 staff members) as well as those who have to use the system, with 13 managers and 26 employees from three units within a metropolitan hospital: an oncology department, an intensive care unit and a community health service. Overall, a total of 62 staff members participated and the data were analysed using grounded theory to identify key themes.

This study revealed that although a plethora of formal voice structures existed, these were not always visible or accessible to staff, leading to confusion as to who to speak up to about which issues. Equally other avenues which were not designated voice platforms were used by employees to get their voices heard.

This papers looks at the voice system across the organisation rather than examining a specific scheme. In doing so it enables us to see the lived perceptions and experiences of potential users of these schemes and their awareness of the system as a whole.

In this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing country, Bangladesh. The authors’ proxies of audit qualities are discretionary accruals, small positive earnings surprise, audit report lag, earnings management via below the line items and audit fees.

The authors use content analysis of the KAMs for the period 2018–2021 to understand the nature and extent of KAMs reported by auditors in Bangladesh. The authors then use multivariate regression analysis to examine the effect of the number and content characteristics of KAMs on audit quality by using multivariate regression analysis.

Auditors in Bangladesh disclose a higher number of KAMs compared to other countries, disclose short descriptions of KAMs and industry generic KAMs. The authors document significant cross-sectional variations in the number and content characteristics of KAMs reported by auditors in Bangladesh. The authors’ pre-post analysis suggest that audit quality has improved after the adoption of KAMs. Cross-sectional analysis suggests that KAMs number and content characteristics are related to audit quality.

The authors’ findings imply that the KAMs reporting has the potential to play significant monitoring role in reducing the opportunistic behavior of managers. Hence, KAMs reporting can play a significant role in reducing the agency problem. For regulators, shareholders and corporate managers, the authors’ findings imply that if the audit quality is to be increased, the audit effort should be supported by an appropriate amount of audit fee.

The content characteristics of KAMs significantly influence managerial reporting behavior and affect the level of audit efforts.

Unlike developed countries (Gutierrez et al., 2018; Lennox et al. 2022), this study supports that KAMs reporting improves audit quality and control opportunistic behavior of managers in developing countries. The authors show that even though the KAMs disclosure quality is poor, it has the potential to improve financial reporting quality.

Developing an enabling bureaucratic structure for school organization has been an important aim of education governance reforms in China, like many societies across the globe, since the 1990s. However, there is a lack of valid measures to investigate the extent to which the Chinese education governance reforms facilitate the development of the enabling structure of school bureaucracy and examine the antecedents and consequences of enabling school bureaucracy. Thus, the study was conducted to validate the Chinese version of the Enabling Structure Scale (ESS-Ch), which is used to assess school bureaucracy in China.

The study surveyed 1,146 teachers enrolled in professional development courses provided by a Beijing university. The validation process involved two phases. In the first phase, the sample was divided into three subgroups for exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and cross-validation. In the second phase, reliability and validity were assessed utilizing the entire sample.

It indicated a four-factor model of the ESS-Ch: enabling formalization, coercive formalization, enabling centralization and hindering centralization. Factor loadings ranged from 0.72 to 0.88, composite reliabilities ranged from 0.82 to 0.95 and values of average variance extracted ranged from 0.61 to 0.80.

The study contributes to the international literature by validating the ESS-Ch so as to provide a standard measure that can be applied in comparative studies on enabling school bureaucracy between Chinese and Western cultures.

The study is original by validating the ESS-Ch based on a sample of 1,146 teachers in China.

This paper aims to describe the product development process (PDP) of companies in the textile industry, seeking to understand the dynamics of their management from different actors along the production chain.

Qualitative empirical research adopted a multiple case studies design in five large Brazilian organizations, each representing a link in the production chain.

Textile PDP follows structured steps. However, it is still an informal process. The use of methodologies and tools for decision-making and control gates throughout the process is limited. Performance indicators do not cover all dimensions of the PDP since sales and profit are the main parameters for assessing projects. The predevelopment macro phase varies according to the product type and the company's business model, whereas the postdevelopment macro phase is nonexistent. PDP projects are executed through collective efforts of multiple departments in cross-functional teams, except for the commodities firms.

The study allows managers of Brazilian textile companies to understand the best practices in the PDP and those that require more attention, taking into account different business models and sectors of the production chain.

Our results contribute to the literature and practitioners by providing an overview of PDP management in the textile industry, covering its different production chain actors, types of projects and companies' characteristics.