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Sailing toward sustainability is becoming the strategic focus of shipping firms. Drawing on organizational information processing theory (OIPT) and the theory of planned behavior (TPB), we investigated the impact of digital transformation (DT) on shipping firms’ sustainable management performance and the boundary conditions guiding this relationship.

The authors examined the hypotheses by employing hierarchical linear modeling on two-wave time-lagged data from 189 shipping firm employees in China.

The results suggest that a shipping firm’s DT is positively associated with its sustainable management performance and that the relationship is strengthened by having better cross-functional and customer coordination mechanisms. Furthermore, our three-way interaction analyses show that while injunctive norms in a shipping firm’s networks can strengthen the contingency roles of both cross-functional and customer coordination mechanisms, descriptive norms alone significantly influence customer coordination.

Drawing on organizational information processing and planned behavior theories, the present research provides new insights into leveraging DT for sailing toward sustainable success. Moreover, this study extends the current understandings of the boundary conditions of the relationship between DT and sustainable management performance by showing the two-way and three-way interaction effects of coordination mechanisms and subjective norms. The findings of the present research can be utilized as effective strategies for promoting sustainable management performance.

This paper aims to communicate the relevant management model with optimal performance in the collection of construction resources (human, non-human), supervision of workers and activities in the development of adequate and quality school infrastructure facilities.

The study employed a mixed methods research approach in collecting and analysing research findings. Semi-structured face-to-face interviews and questionnaires which consisted of closed questions were the data collection tools. Numerical data collected were processed and analysed by using quantitative methods and techniques such as descriptive analysis, whereas text data were subjected to content analysis.

The findings revealed that the Post-New Public Management (PNPM) is relevant in the collection of construction resources and suitable for the supervision of workers and tasks towards the development of adequate and quality school infrastructure facilities. Based on the evidence generated, the PNPM model was recommended to be adapted to collection of construction resources and supervision of workers and activities.

This paper highlights the need for construction committees and other education policy implementers to adapt a relevant management model in realising optimal performance in the development of adequate and quality school infrastructure facilities.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

Quality management practices (QMP) have stood as one of the critical strategic differentiators for enhancing firm performance. The production and manufacturing industry is the main driving force of economic growth and social development for any developed or developing country. This study aims to focus on two primary dimensions of QMP: soft quality management practices (SQMP) and hard quality management practices (HQMP) from the socio-technical system perspectives. Based on institutional theory perspectives, the study explores the impact of SQMP and HQMP on quality performance (QP), innovation performance (IVP) and financial performance (FP) in Indian oil processing organizations.

A proposed research model is validated using 289 cross-sectional survey data collected from the senior officials of oil processing firms in India. Covariance-based structural equation modeling is used to verify the proposed theoretical model.

SQMP, directly and indirectly, influenced QP and IVP while only indirectly to FP mediated through QP. HQMP directly impacted only QP while indirectly to IVP and FP mediated through QP.

Impact of organizational legitimacy in proper utilization or application of QMP in achieving the firm sustainable growth. The future study may address the following Research Question (RQ) also: How do QMP enhance the legitimacy of organizations operating in the oil processing industries? Are there specific mechanisms or pathways through which improved performance contributes to enhanced organizational legitimacy? How does legitimacy impact the success and sustainability of organizations, particularly, within the context of the oil processing industries? Are there regulatory requirements or industry certifications that organizations must adhere to in order to maintain legitimacy?

Similarly, manufacturing firms establish QMP of interaction and maintaining relationships with all the stakeholders, total employee empowerment and involvement, workforce commitment and workforce management, helping to control their reputations and maintain legitimacy (Li et al., 2023). Similarly, in the health industry, the health management information system (HMIS), which uses the DHIS2 platform, establishes that isomorphism legitimizes data QMP among health practitioners and, subsequently, data quality. Further, it was concluded that mimetic isomorphism led to moral and pragmatic legitimacy. In contrast, normative isomorphism led to cognitive legitimacy within the HMIS structure and helped to attain the correctness and timeliness of the data and reports, respectively (Msendema et al., 2023). Quality, flexibility and efficiency of Big Data Analytics through better storage, speed and significance can optimize the operational performance of a manufacturing firm (Verma et al., 2023).

The study provides the academician with the different dimensions of QMP. The study demonstrates how a firm develops multiple performance capabilities through proper QMP. Also, it shows how vital behavioral and managerial perspectives are to QMP and statistically solid tools and techniques. The study draws their importance to risk factors involved in the firms. Since the SQMP play a vital role, thus, emphasis on the behavioral dimension of quality requires more investigation and is in line with hard technological advancements in the quality field.

The study of the impact of HQMP and SQMP on performance is still not established. There are inconsistencies in the findings. The study of the impact of HQMP and SQMP in oil processing industries has not dealt with before. The effects of HQMP and SQMP on the firm’s FP have least been dealt. In context to the intended influence of QM implementation, QP has not been examined as a potential mediator between FP. Research carried out in the past is limited to American and European countries. However, a limited study was done in Asia, and no study has been conducted in the Indian context.

The study aimed to identify the best practices for open educational resources (OER) management in Nigerian open education university libraries and the implications for policymakers.

A mixed-methods approach was used, which included a survey questionnaire administered via Google Forms to academic librarians and other library staff of the National Open University of Nigeria (NOUN). The study’s population was 398 and 273 participants responded to the survey. The study included all academic librarians and other library staff representing the six geopolitical zones in Nigeria. The data were analyzed using both qualitative and quantitative methods. The study’s results were presented using frequency counts, percentages tables and the qualitative data analysis was done thematically.

The findings of the study are consistent with existing literature on best practices for managing OER, which emphasized the importance of establishing clear policies and strategies for OER management practices, such as guidelines for acquiring, creating, curating and disseminating OER.

The originality of the study concludes by recommending that policymakers should develop policies that support the implementation of best practices in OER management to improve access to educational resources and reduce costs for students.

This study aims to examine the impact of culture on earnings management after changing to International Financial Reporting Standards (IFRS).

The study’s sample selection comprises all publicly listed firms in 25 countries between 2000 and 2017 from DataStream database with cultural dimensions ratings from Hofstede et al. (2010). The initial sample contained 2,451 firms.

This study provides evidence that the interaction between national culture and IFRS adoption remains influential in explaining differences in the magnitude of earnings management behavior across countries.

This study higlights how IFRS and the cultural values interact with each other and affect earnings quality. In particular, the authors provide evidence on the relationship between individualism, uncertainty avoidance, power distance and masculinity of national culture and earnings management and, primarily, find that national culture significantly influences the decisions of managers after adopting IFRS.

Improving the quality of madrasah in the digital era is a must. This can be committed by strengthening aspects of madrasah governance through implementing management strategies that refer more to the integration of technology and Islamic education. This research focuses on madrasah management strategies through the Madrasah Reform program.

This research uses a case study research design that focuses attention on strategic aspects of developing madrasah through the Madrasah Reform program. The informants in this study were 18 people consisting of three madrasah heads from Madrasah Ibtidaiyah (MI), Madrasah Tsanawiyah (MTs) and Madrasah Aliyah (MA), five teachers and 10 students. Data collection in this study used in-depth and semi-structured interviews with madrasah heads and teachers regarding the implementation of the Madrasah Reform program and also regarding madrasah management strategies at three levels of education.

This study shows that the strategy of managing madrasahs through the Madrasah Reform program in three madrasahs in Indonesia has had a positive impact on improving the quality of madrasahs, although there are still aspects that require development.

This research implies that the quality of madrasah in the digital era is determined by management strategies based on the use of educational technology.

This program has implications for the development of the quality of human resources in educational institutions, especially in relation to digital literacy among students and teaching staff. The use of digital technology, which is one of the main projections of the Madrasah Reform program, is continuously able to change the face of education in a more modern direction, both in terms of governance and the learning process, so that the output of this program, especially what occurs at Madrasah Madani, is significant development in the aspects of digital literacy and technology. Which is the main criterion in facing a digital-based educational context.

For a policy aspect, the success of the Madrasah Reform program at Madrasah Madani can be used as a blueprint or model for implementing this program in Islamic educational institutions, specifically Madrasas in South Sulawesi and in general at Madrasas throughout Indonesia.

This proves that Madrasah Reform program is a program that can be implemented in madrasahs to improve the quality of madrasah management in the digital era while continuing to carry out simultaneous improvements and evaluations of the program.

While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.

Information security (InfoSec) policy violations are of great concern to all organisations worldwide, especially in the financial industry. Although the importance of InfoSec policy has been highlighted for many decades, InfoSec breaches still occur due to a low level of employee compliance and a lack of engagement and competence in high-level management. However, previous studies have primarily investigated the behavioural aspects of InfoSec policy compliance at the individual level rather than the managerial factors involved in constructing InfoSec policy and developing its effectiveness. Thus, drawing on neo-institutional theory and a transformational leadership framework, this research investigated the influence of external mechanisms and transformational leadership on InfoSec policy effectiveness.

The research model was implemented using field survey data from professional managers in the financial sector.

The results reported that neo-institutional mechanisms and transformational leadership shape InfoSec policy effectiveness in an organisation.

This study broadens current InfoSec policy research from an individual level to a managerial perspective and enhances the existing literature on neo-institutional and transformational leadership in the context of InfoSec. It highlights the need to evaluate InfoSec policy based on external factors and to support transformational leadership styles that promote InfoSec policy enforcement and effectiveness.

The objective of this research is to investigate the capabilities of the ChatGPT GPT-4 model, a form of artificial intelligence (AI), in comparison to human experts in the context of construction project risk management.

Employing a mixed-methods approach, the study draws a qualitative and quantitative comparison between 16 human risk management experts from Finnish construction companies and the ChatGPT AI model utilizing anonymous peer reviews. It focuses primarily on the areas of risk identification, analysis, and control.

ChatGPT has demonstrated a superior ability to generate comprehensive risk management plans, with its quantitative scores significantly surpassing the human average. Nonetheless, the AI model's strategies are found to lack practicality and specificity, areas where human expertise excels.

This study marks a significant advancement in construction project risk management research by conducting a pioneering blind-review study that assesses the capabilities of the advanced AI model, GPT-4, against those of human experts. Emphasizing the evolution from earlier GPT models, this research not only underscores the innovative application of ChatGPT-4 but also the critical role of anonymized peer evaluations in enhancing the objectivity of findings. It illuminates the synergistic potential of AI and human expertise, advocating for a collaborative model where AI serves as an augmentative tool, thereby optimizing human performance in identifying and managing risks.