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In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors’ aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices.

The authors applied the extended Burns and Scapens framework and employed a case study research approach. The authors collected empirical data through semi-structured interviews and secondary sources and used direct content analysis to analyse the data.

The authors’ findings suggest that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support effective QMP implementation.

This study emphasises the importance of aligning institutional logics to fully realise the benefits of new strategies and identifies technical competencies, access to information and communication technology, and clarity about the role of management accounting in modernising management practices as critical success factors.

This study is original in that it provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits.

Trust plays a crucial role in overcoming uncertainty and reducing risks. Uncovering the trust mechanism in the sharing economy may enable sharing platforms to design more effective marketing strategies. However, existing studies have inconsistent conclusions on the trust mechanism in the sharing economy. Therefore, this study aims to investigate the antecedents and consequences of different dimensions of trust (trust in platform and trust in peers) in the sharing economy.

First, we conducted a meta-analysis of 57 related articles. We tested 13 antecedents of trust in platform (e.g. economic benefits, enjoyment, and information quality) and eight antecedents of trust in peers (e.g. offline service quality and providers’ reputation), as well as their consequences. Then, we conducted subgroup analyses to test the moderating effects of economic development level (Developed vs Developing), gender (Female-dominant vs Male-dominant), platform type (Accommodation vs Transportation), role type (Obtainers vs Providers), and uncertainty avoidance (Strong vs Weak).

The results confirm that all antecedents and consequences significantly affect trust in platform or peers to varying degrees. Moreover, trust in platform greatly enhances trust in peers. Besides, the results of the moderating effect analyses demonstrate the variability of antecedents and consequences of trust under different subgroups.

This paper provides a clear and holistic view of the trust mechanism in the sharing economy from an object-based trust perspective. The findings may offer insights into trust-building in the sharing economy.

This study aims to ascertain consumption values of Muslim tourists, attitudes, satisfaction and loyalty towards a Muslim-friendly accommodation, which has gained recognition from the Malaysian Government. Subsequently, an overall Muslim-friendly image was examined as a moderating variable within the associated relationship.

A quantitative research design with a purposive sampling technique was chosen through a sample size of 378 people in Malaysia and distributed via social media. The respondents were selected based on the Muslim-friendly accommodation recognition (MFAR) initiatives, a procedure of accreditation which acknowledges Muslim-friendly accommodation for tourists. To obtain data from those travellers, structured questionnaires were used. SmartPLS was used for data analysis in this study.

The values which were found to have an influence on attitude towards a Muslim-friendly accommodation are related to social, emotional, economic, functional, monetary and epistemic elements. On the other hand, hedonic, conditional, Islamic and altruistic values were found to be insignificant in determining the attitude towards a Muslim-friendly accommodation. Subsequently, an overall Muslim-friendly image was found to moderate the relationship between social, monetary and altruistic values and its link concerning attitude towards the accommodation, while the rest of the relationships were not significant. More importantly, attitude seems to have an impact on satisfaction, as well as its loyalty towards a Muslim-friendly accommodation.

Firstly, it begins with understanding Malaysia, one of the developing countries in Southeast Asia. Secondly, data was collected from participants using a survey method, from purposive sampling which may limit the findings’ generalizability. Thirdly, this study focussed exclusively on the perceived value dimensions associated with Muslim-friendly accommodation, thus, disregarding consumers who may associate with other types of tourism and hospitality elements.

The results provide a fresh insight and a better understanding regarding the consumption values and all of its related components towards customer loyalty of the Muslim-friendly accommodation in Malaysia. In addition, the findings deliver new information and a deeper understanding of relevant values in Malaysia’s Muslim-friendly accommodation, which can be used as a standard guideline by industry practitioners, local and abroad.

This research supports service providers in developing effective brand management strategies for their own businesses. Apparently, this study discovers that emotional values tend to be the most important values in determining attitude towards Muslim-friendly accommodation.

To the best of the authors’ knowledge, this is one of the studies examining the overall perceived Muslim-friendly image within the consumption values that are relevant from an Islamic viewpoint. It provides policymakers, as well as the industry players, some reliable approaches for enhancing Muslim-friendly accommodation.

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

This study aims to investigate the accounting role’s deficiencies in managers’ decision-making processes.

The current research applies a critical review method, which along with a deductive approach – based on a library review of existing sources – examines the underlying causes for the deficiencies of accounting role in the decision-making process of managers; moreover, based on the results obtained, the current study proposes a structural model to explain the issue.

The results exhibit the inadequacies of the accounting role in the decision-making process of managers into three sections: “dilution of financial reporting information content,” “malpractice of accounting information providers” and “managers’ unwillingness to use accounting information.”

This research provides a new perspective on critical accounting studies for the accounting profession, policymakers and managers and invites them to examine the roles of accounting information in more depth and breadth.

This article is the first study that critically expounds upon the literature on the deficiencies of accounting role in the decision-making process of managers and presents these deficiencies in the form of a structural model from three different perspectives.

Building on the conservation of resources theory, this research explored the processes underlying the association between perceived workplace incivility and deviant behaviors. Specifically, we tested a mediating mechanism, an interpersonal conflict that has received less consideration in the workplace incivility literature. The authors also tested the organizational climate (i.e. a resource) as a moderator in the perceived workplace incivility–employees’ deviant work behavior relationship.

Time-lagged research design was followed to explain the relationship of variables. Survey data were collected at time 1 and time 2 from 220 service sector working professionals to test the proposed model.

The findings suggest that intrapersonal conflict partially mediates the workplace incivility–deviant work behavior relationship. Further, the authors found that the harmful effects of workplace incivility on employees’ deviant work behavior attenuate in the presence of organizational climate as a resource. The results shed light on the beneficial consequences of organizational climate on employees’ work behavior by attenuating workplace incivility and mitigating their deviant work behaviors.

Overall, the study contributed to understanding the mediating role of interpersonal conflict and the moderating role of organizational climate in explaining the workplace incivility–deviant work behavior relationship.

Medical diagnosis and treatment processes exhibit a high degree of variability, as during the process execution, healthcare professionals can decide on additional steps, change the execution order or skip a task. Process models can help to document and to discuss such processes. However, depicting variability in graphical process models using standardized languages, such as Business Process Model and Notation (BPMN), can lead to large and complicated diagrams that medical staff who do not have formal training in modeling languages have difficulty understanding. This study proposes a pattern-based process visualization that medical doctors can understand without extensive training. The process descriptions using this pattern-based visualization can later be transformed into formal business process models in languages such as BPMN.

The authors derived patterns for expressing variability in healthcare processes from the literature and medical guidelines. Then, the authors evaluated and revised these patterns based on interviews with physicians in a Danish hospital.

A set of business process variability patterns was proposed to express situations with variability in hospital treatment and diagnosis processes. The interviewed medical doctors could translate the patterns into their daily work practice, and the patterns were used to model a hospital process.

When communicating with medical personnel, the patterns can be used as building blocks for documenting and discussing variable processes.

The patterns can reduce complexity in process visualization. This study provides the first validation of these patterns in a hospital.

Although businesses continue to take up artificial intelligence (AI), concerns remain that companies are not realising the full value of their investments. The study aims to provide insights into how AI creates business value by investigating the mediating role of Business Process Management (BPM) capabilities.

The integrative model of IT Business Value was contextualised, and structural equation modelling was applied to validate the proposed serial multiple mediation model using a sample of 448 organisations based in the EU.

The results validate the proposed serial multiple mediation model according to which AI adoption increases organisational performance through decision-making and business process performance. Process automation, organisational learning and process innovation are significant complementary partial mediators, thereby shedding light on how AI creates business value.

In pursuing a complex nomological framework, multiple perspectives on realising business value from AI investments were incorporated. Several moderators presenting complementary organisational resources (e.g. culture, digital maturity, BPM maturity) could be included to identify behaviour in more complex relationships. The ethical and moral issues surrounding AI and its use could also be examined.

The provided insights can help guide organisations towards the most promising AI activities of process automation with AI-enabled decision-making, organisational learning and process innovation to yield business value.

While previous research assumed a moderated relationship, this study extends the growing literature on AI business value by empirically investigating a comprehensive nomological network that links AI adoption to organisational performance in a BPM setting.

Research of currently limited literature sees Robotic Process Automation (RPA) as an important tool at the tactical level. However, the literature has not considered its potential contribution to creating competitive advantages. This paper aims to link RPA and Resource-based view (RBV) literature, proposing a conceptual framework boosting RPA research as part of an organizational AI strategy.

This study applied a Systematic Literature Review (SRL), combining bibliometrics and content analysis. This study also built a new framework based on the updated RBV model that was transformed based on the RPA literature review results.

By bridging the two bodies of literature on RBV and RPA, this study manages to show the strategic side of the technology. Therefore, this study brought to light the most updated fundamental concepts of complementarity and scale-free fungible resources from RBV theory and AI technologies, applied to the domains of RPA, information systems and information technology (IS/IT) through the development of a new theoretical lens. Also, this study was able to elaborate on a new conceptual framework for AI strategy formulation to help organizations on their journey to AI utilization.

The authors did not find any research that has shown the strategic side of RPA, nor any that has used a theoretical lens based on the RBV theory to show this side. To the best of the author’s knowledge, this study seems to be the first to make the case for RPA's strategic potential.

This study aimed to identify distinctive characteristics of hotel guests and understand their perception of guestroom technologies (GRTs) in hotels by utilizing the theory of consumer innovativeness and the social influence theory.

The data were collected from 268 hotel guests. The K-means clustering algorithm was employed to identify participants based on their views on the significance of technologies provided in guest rooms. A multivariate analysis of variance was applied to investigate if there were significant differences among clusters regarding social influence on hotel bookings, technology innovativeness and technology expertise and knowledge.

Two clusters were identified: technology compassionates and casual users of technology. Findings revealed that technology compassionates are more influenced by their friends when booking a hotel compared to casual users of technology. The ability to link up multiple wireless mobile devices, accessible outlets and mobile websites were the most critical GRTs for technology compassionates.

Technology should be considered a crucial part of the hotel guest experience. Hoteliers ought to continue investing in smart technologies to improve their guests' experiences. GRTs can reduce overhead staff costs while giving guests more control over their stay by utilizing everyday items like smartphones and offering them more power over their lodging experience.

This study advances the existing literature on GRTs by identifying which GRTs produce the most customer satisfaction. Moreover, this study explores the impact of social influence, innovativeness as a personality trait and having expert knowledge of technologies on preferences for GRTs.