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The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.

Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.

The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.

Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.

While previous operations management literature acknowledges the positive influence of Lean and Industry (I4.0) on performance, recent studies examining the synergy between these two factors have produced inconsistent and contradictory results. Therefore, this study aims to provide a comprehensive understanding of the effect of Lean and I4.0 synergy on firm performance.

This study utilised a meta-analysis approach, examining 23 empirical studies exploring multiple effects of the Lean and I4.0 synergy on firm performance. Multiple subgroup analyses were conducted to assess the contradictory outcomes and identify in what conditions such synergy may achieve performance.

The results affirm the prevailing positivist perspective among most scholars regarding the positive influence of the Lean and I4.0 synergy on firm performance. However, the overall effect size derived from the studies indicates a weak relationship, suggesting that this synergy alone is not the sole determinant factor of firm performance. In addition, the subgroup analyses reveal the presence of contingent conditions that may affect the performance outcomes when integrating Lean and I4.0, as most effects exhibit a weak relationship.

This study represents the first meta-analysis investigating the relationship between the Lean and I4.0 synergy on firm performance. By shedding light on the contradictory effects often depicted in the operations management literature, this study provides a critical reflection for researchers who tend to adopt an overly optimistic view of such synergy.

In the fourth industrial revolution, where business accounting integrates with automation through artificial intelligence (AI) and information communication technology (ICT), auditors must be able to access and analyze vast data and information to identify potential risks and issues. Using data analytics and AI to study significant amounts of data linked to audits, this study aims to investigate auditing practices by leveraging ICT and AI to enhance the audit process.

Bibliometric and quantitative research techniques have been used in the study’s mixed-method process. The theoretical underpinnings of AI have been investigated using the bibliometric research method, and the challenge of implementing ICT-enabled auditing practices among auditing professionals has been studied using the quantitative research method. Surveys, interviews and bibliometric analysis have all been used as data-gathering techniques.

Research in AI and auditing has a broad worldwide scope, involving developed and developing nations. ICT perceived benefits have no direct effect on auditing practices. However, ICT training has a mediating effect on the relationship between ICT perceived benefits and auditing practices. ICT adoption has no moderating effect on the relationship between ICT training and auditing practices.

Findings have significance for lead auditors, policymakers and the Institute of Chartered Accountants of India (ICAI), who are keenly interested in upgrading the auditing practice of accounting professionals in India by incorporating AI and ICT determinants.

This research makes a significant contribution by offering a thorough framework for improving the knowledge management of practising auditors regarding ICT adoption, training and perceived benefits, a crucial component of auditing practices in the digital age. In addition, it provides insightful information about how AI affects accounting practices, which may point the way for further study in this area.

This research has significant implications for auditing firms in India. It can inform ICAI, policymakers and regulators in their attempts to foster the incorporation of AI and ICTs in auditing practice.

Lean implementation has become popular over the past three decades in the industry and is becoming more prevalent in, service organizations. The objective of this study is to evaluate the impact of social and technical Lean practices on sustainable performance (i.e. economic, environmental and social) in service organizations.

The methodology includes the analysis of global results obtained from 139 managers from the service sector.

The results demonstrate that Lean practices have a positive effect on the three perspectives of sustainable performance, regardless of the company size and duration of Lean implementation. Furthermore, both social and technical Lean practices have a similar impact on environmental and economic performance, but their impact on social performance differs, since social Lean practices have a stronger impact on social performance.

This study has a significant contribution to Lean practitioners in service sectors, as it demonstrates that efforts to apply Lean practices can benefit economic results as well as environmental and social performance.

Majority of existing studies focused on the isolated impact of Lean on one of the triple bottom line performance aspects and with a scarcity of studies within the context of services. The intersection of these three strategic areas – Lean, sustainability and services – has not been extensively addressed. There is also a lack of studies that observe sustainability in environmental, social and economic performance, mainly in the service sector.

This study aims to discern medieval information literacy (IL) practices through scrutiny of medieval manuscripts: both the content and the “marks of usage” evident therein.

Analysis of the writing of scribes. Engagement with selected primary texts (manuscripts) and prior scholarly investigations.

Ample evidence exists of the practice of IL in the medieval era, and how it was transmitted and negotiated across time and space. Popular guides for scholars, including Hugh of St. Victor's Didascalicon, and the marks of usage left on manuscripts by readers/scribes, are evidence of how members of scholarly communities engaged in collaborative metacognitive work, helping each other with tasks such as understanding the ordinatio (organisation) of texts; cross-referencing; locating information; and making judgments about relevance, amongst others. New practices were stimulated by key historical transitions, particularly the shift from ecclesiastical to secular settings for learning.

This is a preliminary study only, intended to lay foundations and suggest directions for more detailed future investigations of primary texts. The scope is Eurocentric, and similar work might be undertaken with the records of practice available elsewhere, e.g. the Arab world, South and East Asia.

Some previous work (e.g. Long, 2017) has investigated medieval scholarly communities by retrospectively applying notions from practice theory, but no prior work has specifically focused upon IL as the practice under investigation.

This study responds to the calls from the literature on identifying interactions among the sustainable supply chain management (SSCM) drivers, which influence focal firms’ SSCM decisions. It also determines how the effect of SSCM drivers differs across the upstream and downstream supply chains (SCs) entities of fast-moving consumer goods (FMCGs) companies.

We employ a multi-method design encompassing three studies: study 1 (multiple-case study), study 2 (quantitative survey), and study 3 (multiple-criteria decision-making or MCDM modeling).

The results show that the external drivers such as customer pressure, competition, and supplier pressure and internal drivers such as top management commitment interact to influence the adoption of SSCM practices, and this interaction is diverse across upstream and downstream SC entities of the FMCG sector. The study provides empirical evidence of relationships among the SSCM drivers, which influence SSCM decisions.

Understanding these interactions will help managers derive strategies to manage the overall SSCM ecosystem and recognize the multiplier effects of upstream to downstream and vice versa.

Arts-integration is a promising approach to building students’ abilities to create and critique arguments with data, also known as informal inferential reasoning (IIR). However, differences in disciplinary practices and routines, as well as school organization and culture, can pose barriers to subject integration. The purpose of this study is to describe synergies and tensions between data science and the arts, and how these can create or constrain opportunities for learners to engage in IIR.

The authors co-designed and implemented four arts-integrated data literacy units with 10 teachers of arts and mathematics in middle school classrooms from four different schools in the USA. The data include student-generated artwork and their written rationales, and interviews with teachers and students. Through maximum variation sampling, the authors identified examples from the data to illustrate disciplinary synergies and tensions that appeared to support different IIR processes among students.

Aspects of artistic representation, including embodiment, narrative and visual image; and aspects of the culture of arts, including an emphasis on personal experience, the acknowledgement of subjectivity and considerations for the audience’s perspective, created synergies and tensions that both offered and hindered opportunities for IIR (i.e. going beyond data, using data as evidence and expressing uncertainty).

This study answers calls for humanistic approaches to data literacy education. It contributes an interdisciplinary perspective on data literacy that complements other context-oriented perspectives on data science. This study also offers recommendations for how designers and educators can capitalize on synergies and mitigate tensions between domains to promote successful IIR in arts-integrated data literacy education.

The coronavirus disease (COVID-19) has impacted all economies, businesses and societies. The purpose of this paper is to analyze and present a case for corporate social responsibility (CSR) in terms of its relevance amidst the turmoil caused by the pandemic.

The authors use a directed content analysis approach to retrieve relevant information from news articles using Thomson Reuters’ Eikon^® and Bloomberg^® databases. Based on stakeholder theory, the authors evaluate some of the CSR initiatives undertaken by organizations around the world. The authors then undertake a systematic literature review using the preferred reporting items for systematic reviews and meta-analyses standard to provide possible implications for organizations.

The findings suggest that in response to the pandemic, corporations from both developed and developing countries have been pursuing CSR measures for stakeholder engagement. The systematic literature review signals positive outcomes that companies might expect at the organizational level. The paper concludes by suggesting research propositions that indicate effective CSR at a time of crisis like COVID-19 encourages stakeholder partnerships and helps to gain a competitive advantage.

The authors present an overview of the CSR responses taken by firms globally in response to the pandemic by way of stakeholder engagement. The authors analyze the stakeholders targeted through such initiatives and report possible implications based on the extant literature. The findings of the study can be used to understand the various transitions that happen in an unprecedented situation like COVID-19 at all levels of business and society.

The globalisation of markets, emerging concepts of sustainable development, and circular economy have defined the boundaries within which organisations must compete and address the needs of key stakeholders. As circumstances change, boundaries are often replaced by the relationships between companies and the communities they serve. Consequently, strategy has become a central aspect of sustainable leadership and the foundation for implementing strategic management in a dynamic system of relationships. Every company is born and grows within social and economic ecosystems. Drawing on the metaphor of biology, ecosystems are described as dynamic interconnections among various elements that influence and foster entrepreneurship. Interconnections between players (such as marketplaces, organisations, governments, and universities) create a flow of expertise, abilities, knowledge, experience, and tangible resources. Economic and social ecosystems involve various actors and components that continuously coexist and interact, leading to the creation of numerous mutual relationships. Consequently, it is crucial for managers to gain a comprehensive understanding of the internal and external environments. Various decision-making tools and strategies can be used to achieve this goal. These tools were developed to assist managers, researchers, and consultants in making informed decisions under complex scenarios. This chapter presents several decision-making strategies and tools, including the Boston Consulting Group (BCG) matrix, General Electric (GE) matrix, Balanced Scorecard (BSC), PEST, PESTEL analysis, and SWOT analysis.