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In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

The purpose of this paper is to examine the success of activity-based costing (ABC) implementation by confirmatory factor analysis of ISO 9000 certified companies in Thailand.

A structured questionnaire was used to collect data from key participants, accountant managers in ISO 9000 certified companies.

The study confirmed the six constructs for the sample of 102 key participants. The results indicated that ABC implementation success in the context of ISO 9000 certified companies in Thailand consists of upper-management support, ABC system training, non-accounting ownership, links to quality initiative, adequate resources, and links to performance evaluation.

The findings have significant implications for ISO 9000 certified companies which intend to adopt or implement ABC. Past findings on ABC implementation success have a small-sample size so they are of limited usefulness. This research has a larger sample size and more carefully chosen participants and so the generalizations are more acceptable.

Coronavirus Disease 2019 (COVID-19) necessitated the need for “Hospital-at-home” improvisations that involve wearable technology to classify patients within households before visiting health institutions. Do-It-Yourself wearable devices allow for the collection of health data leading to the detection and/or prediction of the prevalence of the disease. The sensitive nature of health data requires safeguards to ensure patients’ privacy is not violated. The previous work utilized Hyperledger Fabric to verify transmitted data within Smart Homes, allowing for the possible implementation of legal restrictions through smart contracts in the future. This study aims to explore privacy-enhancing authentication schemes that are operated by multiple credential issuers and capable of integration into the Hyperledger ecosystem.

Design Science Research is the methodology that was used in this study. An architecture for ABC-privacy was developed and evaluated.

While the privacy-by-design architecture enhances data privacy through edge and fog computing architecture, there is a need to provide an additional privacy layer that limits the amount of data that patients disclose. Selective disclosure of credentials limits the number of information patients or devices divulge.

The evaluation of this study identified Coconut as the most suitable attribute-based credentials scheme for the Smart Homes Patients and Health Wearables use case Coconut user-centric architecture Hyperledger integration multi-party threshold authorities public and private attributes re-randomization and unlinkable revelation of selective attribute revelations.

The purpose of this study is to review the empirical studies that have focused on the adoption, benefits and contingencies of strategic management accounting (SMA) practices and the effects of adoption on firm performance.

The study has highlighted empirical studies conducted on SMA practices in the context of both developed [1] and developing economies. In reviewing the literature, the study focuses on the findings of developed economy separately from that of developing economy to get more insight into the differences in the practices of the two set of economies. Based on the review, avenues for future research studies are outlined.

The review of extant literature reveals that several SMA techniques such as competitor accounting, strategic pricing, benchmarking and customer accounting have been highly or moderately adopted in several developed countries while majority of other techniques remained at the bottom line of the adoption status. However, the review demonstrates substantial differences in the SMA practices between the two set of economies in terms of the level of adoption, contingent factors and the effects of adoption.

The study attempts to focus on empirical studies that have concentrated exclusively on SMA practices. The adoption status, benefits derived, contingent factors affecting the adoption decision and the effect of adopting a package of SMA techniques on several aspects of firm performance are presented in the context of both developed and developing economies.

The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to investigate the learning process during management accounting change. The study aims to expand the domain of management accounting change theory to emphasize the learning-related aspects that can constitute it.

The paper provides an interpretation of management accounting change based on the model of problem management proposed by Kolb (1983) and the theory of experiential learning (Kolb, 1976, 1984). The study is based on a 14-year longitudinal case study (1994‐2007). The case examined can be considered a theory illustration case. Data were obtained from a broad variety of sources including interviews, document analysis and adopting an interventionist approach during the redesign of the costing system.

The paper contributes to two important aspects of management accounting change. First, it becomes apparent that the costing information change was not a discrete event but a process of experience and learning conducted through several iterations of trial-and-error loops that extended over the years. Second, the findings reveal that the learning process can alter management accounting system design in a radical or incremental way according to the learning style of the people involved in the process of change.

Because of the adopted research approach, results could be extended only to other organizations presenting similar characteristics. Several further areas of research are suggested by the findings of this paper. In particular, it would be of interest to investigate the links between learning styles and communication and its effect on management accounting change.

The paper includes implications for the management of learning during management accounting change, to improve the efficiency and effectiveness of this process.

This paper is one response to the call for an interdisciplinary research approach to the management accounting change phenomena using a “method theory” taken from the discipline of management to provide an explanation of the change in management accounting. In respect of the previous literature, it provides two main contributions, namely, the proposal of a model useful both to interpret and manage learning processes; the effect of learning style on management accounting routines change.

The Sertão, located in the Northeastern region of Brazil, is the most populous semi-arid region in the world. The region also faces the highest rates of poverty, food insecurity and climate risks in this country. Basic economic activities, such as extensive livestock and dairy farming, tend to be mainly affected by the increasing temperatures and recurrent droughts taking place in the past decades. This paper aims to analyze farmers’ responses to climatic variability in the Sertão.

Analyses are based on farm-level data of the Agricultural Census 2006 and on historical climate data gathered by meteorological stations. The climate impacts and the effectiveness of adaptive strategies are compared between three groups of farms, which discriminate different levels of social and environmental vulnerability. Four production functions are modeled (milk, cattle, goat and sheep) accounting for sample selectivity bias.

In response to increasing temperatures, farmers tend to shift their activities mainly to cattle and dairy farming. But the overall productivity tends to reduce with the recurrence of droughts. Decreasing precipitation affects mainly the production of milk of smallholder family farmers and the cattle herd of non-family farmers.

Analyses do not account for short- and medium-run productive impacts of extreme droughts, which usually have devastating socioeconomic effects in the region.

Smallholder family farmers are the most vulnerable group who deserve more social and technical intervention, as they lack basic social and technological resources that can greatly improve their productivities and overcome the impacts of decreasing precipitation.

The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the competing accountability pressures professional and commercial logics exerted on academics at a business school, how individual lecturers responded to such pressures, and what drove these responses.

The paper draws on a case study of an English business school and is informed by the literatures on institutional logics and hybrid organisations.

The paper shows that the co-existence of professional and commercial logics at the case organisation exerted competing accountability pressures on lecturers. It moreover shows that sometimes deliberately and purposefully, sometimes ad hoc or even coincidentally, lecturers drew on a wide range of responses to these conflicting pressures, including compliance, defiance, combination and compartmentalisation.

The paper sheds light on individual level responses to competing institutional logics and associated accountability pressures, as well as on their drivers. It also highlights the drawbacks of user, customer or citizen accountability mechanisms, showing that a strong emphasis on them in knowledge-intensive public organisations can have severe dysfunctional effects.

The purpose of this paper is to investigate the overall campaign reach and impact of the ABCs of Mental Health in Denmark; a secondary objective is to investigate how mental health-promoting beliefs and actions are associated with good mental health.

A questionnaire was administered to two representative cross-sectional samples of the Danish population (1,508 respondents in 2019; 1,507 respondents in 2021) via an online survey. The data were subsequently pooled together into one sample consisting of 3,015 respondents. In addition to questions pertaining to campaign reach and impact, the questionnaire also included a validated scale for mental well-being and questions about beliefs and actions in regard to enhancing mental health.

About 7.6% had been reached by the campaign (familiar with ABC name or messages), or 11.9% when also counting familiarity with campaign slogans. Among these, respondents reported (proportions in parentheses) that the campaign had 1) made them reflect on their mental health (74.2%), talk to friends and family about mental health (35.5%), given them new knowledge about what they can do to enhance mental health (78.4%), or take action to enhance their own mental health (16.2%). An internal well-being locus of control and proactive behaviours towards enhancing mental health are shown to be associated with higher mean scores on mental well-being, lower odds of low mental well-being and higher odds of higher mental well-being.

An internal well-being locus of control and proactive behaviours towards enhancing mental health are suggested to both prevent low levels of mental well-being and promoting high levels of mental well-being. The results indicate that the ABCs of Mental Health campaign may be implemented to promote such beliefs and actions universally throughout the population.

This case study examines the new product development (NPD) process of digital information products (DIPs) and its critical success factors (CSFs) in a small-sized German enterprise.

A case study was conducted with a small firm focused on the development of DIPs; data were obtained through semi-structured interviews, direct observation and document analysis.

The firm uses an informal and cross-functional NPD process (idea generation, idea validation, product creation and product launch) in converting an idea into a sellable product. Peculiar aspects of each stage within the process as well as ten CSFs to NPD projects were verified.

Limitations are attributed to its qualitative nature, which does not allow generalizations, though careful attention was given to validity and reliability issues through the use of data source triangulation.

The paper provides a conceptual process that may benefit further initiatives for developing and launching DIPs, as well as a comprehensive list of CSFs for such projects.

This paper is the first one to schematize the NPD process and practices for DIPs, as well as key capabilities. It contributes to the NPD literature in discussing dynamic aspects that are typical to the firm analyzed and to others operating in a digital context. At the same time, it reinforces other traditional aspects that have become overlooked in digital business debates.

Using the combined theoretical umbrella of organizational legitimacy theory, service-dominant logic, fairness heuristic theory and two-factor theory, the purpose of this paper is to investigate the effectiveness of different food recall strategies (recall proactiveness and compensation) in terms of both how consumers react (perceived organizational legitimacy and purchase intention) and how recall norms would influence the effectiveness in three countries. In addition to the reporting of important results, this paper provides implications for food companies to handle effectively the recalls, especially when the recalls are cross-country.

A 2 compensation (high vs low) ×2 recall strategy (proactive vs passive) scenario experiment was conducted in Hong Kong, the USA and Mainland China. After checking the effectiveness of manipulation, the paper tested the main effect and interaction effect of recall proactiveness and compensation on perceived organizational legitimacy and purchase intention. In addition, the mediating effect of perceived organizational legitimacy between recall strategies and purchase intention was also tested.

Significant main effect, interaction and mediation effect were found across the three countries with a different pattern. For the USA and Mainland China which have strong recall norms, the interaction found followed the predictions of the two-factory theory. However, the pattern found in Hong Kong, which has weak recall norms, followed the predictions of the fairness heuristic theory. Full mediation effect of perceived organizational legitimacy between compensation and purchase intention was found in the USA and Mainland China, while it was only partial in Hong Kong. For the mediation between proactiveness and purchase intention, full mediation was found in Hong Kong and the USA, while it was only partial in Mainland China.

First, this study differentiated food recall strategy into two dimensions – recall proactiveness and compensation. Second, this study tested the applicability of two-factor theory and fairness heuristic theory in recalls by testing the competing hypotheses proposed according to the two theories. Finally, this study can further help our understanding of the recall effectiveness across different recall norms.