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This paper aims to overcome the inability of both comparing loss costs and accounting for production resource losses of Overall Equipment Effectiveness (OEE)-related approaches.

The authors conducted a literature review about the studies focusing on approaches combining OEE with monetary units and/or resource issues. The authors developed an approach based on Overall Equipment Cost Loss (OECL), introducing a component for the production resource consumption of a machine. A real case study about a smart multicenter three-spindle machine is used to test the applicability of the approach.

The paper proposes Resource Overall Equipment Cost Loss (ROECL), i.e. a new KPI expressed in monetary units that represents the total cost of losses (including production resource ones) caused by inefficiencies and deviations of the machine or equipment from its optimal operating status occurring over a specific time period. ROECL enables to quantify the variation of the product cost occurring when a machine or equipment changes its health status and to determine the actual product cost for a given production order. In the analysed case study, the most critical production orders showed an actual production cost about 60% higher than the minimal cost possible under the most efficient operating conditions.

The proposed approach may support both production and cost accounting managers during the identification of areas requiring attention and representing opportunities for improvement in terms of availability, performance, quality, and resource losses.

This study proposes a machine learning framework to predict customer complaints from production line tests in an automotive company's lot-release process, enhancing Quality 4.0. It aims to design and implement the framework, compare different machine learning (ML) models and evaluate a non-sampling threshold-moving approach for adjusting prediction capabilities based on product requirements.

This study applies the Cross-Industry Standard Process for Data Mining (CRISP-DM) and four ML models to predict customer complaints from automotive production tests. It employs cost-sensitive and threshold-moving techniques to address data imbalance, with the F1-Score and Matthews correlation coefficient assessing model performance.

The framework effectively predicts customer complaint-related tests. XGBoost outperformed the other models with an F1-Score of 72.4% and a Matthews correlation coefficient of 75%. It improves the lot-release process and cost efficiency over heuristic methods.

The framework has been tested on real-world data and shows promising results in improving lot-release decisions and reducing complaints and costs. It enables companies to adjust predictive models by changing only the threshold, eliminating the need for retraining.

To the best of our knowledge, there is limited literature on using ML to predict customer complaints for the lot-release process in an automotive company. Our proposed framework integrates ML with a non-sampling approach, demonstrating its effectiveness in predicting complaints and reducing costs, fostering Quality 4.0.

This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”

Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.

The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.

This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.

This work conducts a comprehensive analysis of how to incorporate resilience and sustainability into capacity expansion strategies for business-to-business (B2B) chemical supply chains. This study aims to guide both researchers and managers on ensuring profitability in B2B chemical supply chains while minimizing environmental impacts, complying with regulations and mitigating disruptions and risks.

A systematic literature review is conducted to analyze the interplay between sustainability and resilience in chemical B2B supply chains, specify the quantitative and qualitative methods used to tackle this challenge and identify the drivers and barriers concerning capacity expansion. In addition, a comprehensive conceptual framework is suggested to outline a compelling research agenda.

The findings emphasize the increasing importance of modeling and resolving decision-making challenges related to sustainable and resilient supply chains, particularly in capital-intensive chemical industries. Yet, there is no standardized strategy for addressing these challenges. The predominant solution methods are heuristic and metaheuristic, and the selection of performance metrics tends to be empirical and tailored to specific cases. The main barriers to achieving sustainability and resilience arise from resource limitations within the supply chain. Conversely, the key drivers of performance focus on enhancing efficiency, competitiveness, cost effectiveness and risk management.

This work offers practitioners a conceptual framework that synthesizes the knowledge and tackles the challenges of designing sustainable and resilient supply chains as well as managing their operations in the context of B2B chemical supply chains. Results provide a practical guide for navigating the complex interplay of sustainability, resilience and chemical supply chain expansion.

The key concepts and dimensions associated with capacity expansion planning for a resilient and sustainable chemical supply chain are identified through structured and comprehensive analyses of existing literature. A conceptual framework is proposed for delineating the intersections among sustainability, resilience and chemical supply chain expansions. This mapping endeavor aims to facilitate a future characterized by the deployment of a nexus of resilience and sustainability in chemical supply chains. To this end, a promising future research agenda is accordingly outlined.

The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations Sustainable Development Goals (SDGs) into accounting curricula can help accountants contribute positively towards the goals’ aim. This represents not merely an educational reform but a call to action to forge a path that empowers accounting students to be technically proficient and socially conscious graduates who act as change agents working towards the public interest.

This study challenges the technical focus of accounting, conceptualising it as a multidimensional technical, social and moral practice, transcending traditional boundaries to address complex societal issues. This paper is primarily discursive, using autoethnography through presenting vignettes written by four female accounting educators across three geographical regions. These first-person narratives foster a sense of interconnectedness and shared responsibility within the accounting community, reflecting a collective commitment to integrating SDGs into accounting education. By sharing personal experiences, the authors invite readers to engage in reflective pedagogy and contribute to shaping a better world through accounting education.

The transformative potential of purposefully incorporating SDGs into accounting education is not just a theoretical concept. The vignettes in this study provide concrete evidence of how this integration can shape future accountants into socially conscious professionals driven by ethics, equity and environmental responsibility. Our collective reflection underscores the importance of collaboration and continuous learning in aligning accounting education with the SDGs, offering a hopeful vision for the future of this field.

This study builds on existing literature to encourage communication, curriculum development, collaborative teaching approaches, experiential learning opportunities, ongoing evaluation and community dialogue on reshaping accounting education by giving a rare insight into what and how people teach and from what broader motivations. It offers a practical roadmap for educators to integrate SDGs into their teaching.

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.

The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.

This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.

This paper aims to provide insight on internal Shariah audit change process in Islamic banking institution using sociology of translationin and the identification of specific Islamic legal maxim (ILM).

This paper gathered findings using qualitative approach where a single case study was selected. The study began with a preliminary study to assist the selection of the case study and later two phases of interviews done at the institution selected as the case study.

This paper has provided insights into the internal Shariah audit practices change using sociology of translation that incorporated ILM as the basis to strengthen the Islamic banking operations by achieving maqasid al-Shariah (MS). The findings of this paper provide distinguished insight on internal Shariah audit change process and ILM. The significance of this study is that a new contribution through exploring the viewpoints of the perception that satisfying the minimum legal requirements of Shariah compliance may not be sufficient for proper Shariah audit in IBIs. Therefore, the existence of ILM within a change process serves as a basis for best practices to be able to achieve MS through the means (wasa’il) used in realising IBIs’ objectives.

The application of ILM to internal Shariah audit change process that would guide Muslim auditors to be in line with Islamic principles. This paper focuses on the application of ILM to the Shariah audit practices changes as ILM embodied ethical value to the general concept of maslahah (well-being) under MS in the period of post-COVID-19.

This study aims to examine the impact of communication style focusing on the family business brand’s roots and virtues on inferences of manipulative intent and willingness to pay a price premium, applying the persuasion knowledge model.

This study collects data involving 337 participants from France and applies partial least squares structural equation modeling (PLS-SEM) to test the hypotheses.

The results demonstrate that communication style plays an important role in inferences of manipulative intent: focusing on the family business brand’s virtues has a positive effect while focusing on the family business brand’s roots has a nonsignificant effect. In turn, inferences of manipulative intent have a negative and significant effect on willingness to pay a price premium. Furthermore, age does not moderate the effect of communication style focusing on the family restaurant brand’s roots and inferences of manipulative intent but positively moderates the effect of communication style focusing on the family restaurant brand’s virtues on inferences of manipulative intent.

To the best of the authors’ knowledge, this study is the first to try to unpack the differing effects of communication styles in the context of family business brands. In this vein, it has insightful theoretical and managerial implications for family business brands.

This study aims to complement the literature disparity regarding the practice of technology in intermediary business models, which is still limited. The discussions of this study comprise (1) the comprehension of intermediary business models through building block modification and (2) the crystallization of blockchain adoption for intermediary business models.

This study encourages the development of a new canvas through the iteration between theories and empirical evidence of intermediary business models, including using blockchains in this model. The new canvas was developed referring to the system complexity of the intermediate business model and confirmed using a single case study. The case studied was ALKO, which drives its business value by adopting blockchain technology. A few data sources were used to produce robust findings in this study.

The new canvas can elucidate the intermediary business model with designated case studies. Blockchain technology significantly contributes to the intermediary business model, where this technology can influence the entire activity system. The technology is being adopted as a “creation” for the firm to realize the “proposition” offered and “capture” value. In this typical business model, this technology is applied to implement shared values such as traceability, authenticity and integrity of information. This business model shows firm activities as coherent and cohesive relationships between blocks.

Blockchain technology strengthens intermediary business models through its unique features. This study also describes the role of this technology in a particular system through the development of an intermediary business model canvas using a descriptive study. The intensity of this technology on a typical business model is clearly explained in this study.

This research brings a novel value in developing a canvas for intermediary business models and confirms the role of blockchain technology in this business model. The canvas design was carried out systematically, including explaining the contributions of blockchains in detail.

This study aims to explore China’s carbon accounting policies and practices to enhance its carbon accounting and trading practices and achieve carbon neutrality.

This study adopts a phenomenological methodology to explore carbon accounting by setting the scope of the phenomenon, establishing research methods, conducting interviews with 30 participants from 14 emitting entities and four accounting firms and establishing methods for data analysis. Five themes were identified using a five-step coding method.

The results show no uniformity in the accounting treatment of carbon trading; however, common characteristics exist, and they have generally adopted simplified and conservative accounting methods under China’s emission trading scheme. Their common characteristics are that the granted allowances are not recognised as assets by most emitting entities, emissions allowance assets are measured using the historical cost method, most emitting entities only conduct accounting when there are actual cash flows or outflows with regard to carbon emissions allowance trading, and only a few emitting entities disclose carbon trading information in their financial statements or corporate social responsibility reports.

This study highlights accountants’ crucial role in carbon activities by guiding emitting entities’ low-carbon initiatives and culture and transforming managers’ mindsets. It also introduces the China Accounting Standards Committee-based accounting methods for allowances and obligations, aiding carbon disclosure quality and sustainability. These findings also inform the carbon accounting standards that may enhance corporate accountability and address climate change.