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As quarterly business reviews (QBRs) remained unexplored in the scholarly community, this paper sheds light on what QBRs are, how they are being used across organisations and provides deep insights into the implementation of the QBR at an incumbent car manufacturer’s digital transformation business unit. Particular attention has been paid to decision processes, portfolio management, challenges and success factors.

Given the explorative nature of the research, a case study is well suited to explore the phenomenon in its real-world context, especially given the dynamic and volatile business environment. This article is based on insights from an incumbent car manufacturer undergoing a business-wide transformation.

The car manufacturer introduced the QBR process and themes to improve business effectiveness and efficiency through (1) focusing on the biggest issues, (2) concentrating efforts, (3) providing autonomy and stability, (4) building and maintaining strong relationships, and (5) building domain expertise. Through the QBR process, themes were (de)prioritised, resources allocated, financial value (estimates) agreed upon, and key performance indicators (e.g. £m/FTE; FTE, full-time equivalent employees) introduced. Digital product managers’ were assigned to the prioritised themes, and portfolio management structures were presented.

Managing short- and long-term objectives is challenging for most businesses but essential to perform well in uncertain environments. The QBR process can help organisations continuously (de)prioritise work and reallocate resources based on changing environments and aligned with strategic priorities.

This paper presents comparative studies of modern transportation systems in the Bengal Delta and British Borneo. To meet the demands of the new modes of resource extraction, the British colonial rulers introduced a new transportation system in both regions and built roads, railways, and navigational routes connecting major commercial and political centers. There has been little research into the historical connections between modern transportation and environmental changes in colonial South Asia and Malaysia. When modern transportation was introduced, environmental consequences were rarely considered. As a result, significant ecological changes and declines were unintentionally caused. The environmental changes brought about by these transportation systems in these two regions were not the same one from the other. For example, railroad construction harmed the plains and waterways in the Bengal Delta, whereas, in British Borneo, rubber plantations for the global market harmed the rainforests.

This paper aims to clarify the added value to governments when adopting an Administrative Simplification Strategy (ASS) to reduce administrative burdens, and its impact on both citizens and investors satisfaction. The paper highlights the difference between the traditional and strategic concepts of simplifying administrative procedures, Moreover, the paper discusses the most important steps and tools for the implementation of ASS. The paper, also, sheds light on the efforts of the Egyptian Government to simplify administrative procedures and adopt ASS.

This paper adopts the descriptive analytical approach to describe and analyses the basic features of the subject data from different resources includes journal articles, published papers and books, to conclude a theoretical framework of ASS. (concepts, Implementation steps, Tools, Objectives, operations and content). For the Egyptian case, the researchers uses historical perspective to analyze the efforts of the Egyptian government to simplify administrative procedures in the last decades and the content of the available ministerial decisions, presidential decrees, for example The last ministerial decisions concerning the one-stop supreme committee, were chosen as evidence of the government's interest in this matter and the analysis of the tasks entrusted to the committee to do, The decision of transfer the dependency of the ERRADA was also chosen and analyzed to indicate the extent of the government's interest in it and to what extent there is an enhancement of its role .The authors also analyzed some recent conferences and seminars and compared the administrative reform efforts with the theoretical framework of the ASS to clarify the dimensions related to ASS in Egypt.

On the theoretical level, the ASS is an umbrella term that includes various simplification projects at all the levels of governmental units. ASS leads to the improvement of governmental services provided to both citizens and investors. It is a defensive exploratory strategy that involves multiple goals and processes and requires political support, institutional framework and the comprehensive review of all related legislations, to ensure the successful implementation. Studying the Egyptian case, it is noted that the Egyptian government has not directly adopted an ASS. Yet, it has approved some stages within the framework of the adapted administrative reform plans.

This paper represents a framework for administrative simplification as an integrated strategy at the macro level. The strategy focuses on the overall view of the government, its integrated goals, innovation and the added value, by providing high-quality services and reducing the administrative burdens, as to improve services provided to society and ease of life, as well as to increase the level of living and citizens’ satisfaction.

The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research.

The study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals.

The review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period.

The study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).

Corporate social responsibility (CSR) is significant in the financial market. Despite plenty of existing research on CSR, few studies have quantified the fine-grained aspects of CSR and examined how diverse CSR aspects are associated with firms' trade credit. Based on the released CSR reports, this paper strives to measure the CSR fulfillment of firms and examine the relationships between CSR and trade credit in terms of textual features presented in these reports.

This research proposes a natural language processing-based framework to extract the overall readability and the sentiment of fine-grained aspects from CSR reports, which can signal the performance of firms' CSR in diverse aspects. Furthermore, this paper explores how the textual features are associated with trade credit through partial dependence plots (PDPs), and PDPs can generate both linear and nonlinear relationships.

The study’s results reveal that the overall readability of the reports is positively associated with trade credit, while the performance of the fine-grained CSR aspects mentioned in the CSR reports matters differently. The performance of the environment has a positive impact on trade credit; the performance of creditors, suppliers and information disclosure, shows a U-shaped influence on trade credit; while the performance of the government and customers is negatively associated with trade credit.

This study expands the scope of research on CSR and trade credit by investigating fine-grained aspects covered in CSR reports. It also offers some managerial implications in the allocation of CSR resources and the presentation of CSR reports.

Listening is often considered the cornerstone of the communication process, with feedback being a crucial skill for effective management. The primary objective of this article was to investigate the relationship between managers’ listening skills and feedback skills from their subordinates’ perspectives. Moreover, it explores the mediating effect of message-sending skills and the ability to deal with interference in this relationship.

This article deployed a quantitative, descriptive research design. The authors developed and distributed a self-administered questionnaire via non-probability convenience sampling, resulting in 304 useable responses.

The results of the main direct effect test (model 1) indicate that listening is positively associated with feedback. Model 2 established that message-sending skills did not directly mediate that relationship. On the other hand, the ability to deal with interference was found to mediate the relationship. Finally, model 4 showed the multi-mediating effect of message-sending skills and the ability to deal with interference in the relationship between listening and feedback.

As far as the researchers are aware, this paper is the first of its kind to show the ability to deal with interference as a mediating factor in a statistical model. Moreover, this study is the first to present a continuous intermediary role played by message-sending skills and the ability to deal with interference in the relationship between listening and feedback.

This study aims to examine the relationships between the different national culture dimensions presented by Hofstede and innovation data by country to analyze which characteristics of national culture dimensions contribute to the country becoming more innovative.

The study is characterized as descriptive and quantitative, using multiple linear regression equations as data analysis technique. To carry out the analysis, this study made use of secondary data from Hofstede’s national culture database, data on innovation indicators from the Global Innovation Index and population data from the World Bank database. The analysis comprises data from 2015 to 2018.

National culture affects innovation rates positively. The most favorable situation to boost innovation is when there is a low distance from power, high individualism, femininity characteristics, low aversion to uncertainty, long-term orientation and a higher level of indulgence.

The temporal analysis comprises a wider list of countries from all continents, which had not been considered in previous studies.