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This study aims to investigate the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh. Thus, this research recognizes essential factors such as EMA, environmental performance (EP), financial performance (FP), environmental information systems (EIS), knowledge management (KM), green innovation and energy efficiency (EE).

This research uses a quantitative approach and uses 323 responses from the manufacturing firms. This research tests the study model through the “Partial Least Square-Structural Equation Modeling” (PLS-SEM) technique using Smart PLS v3.3 software. This research uses AMOS v24 and 40% sample consideration to check the robustness. The study passes various model fit measures, i.e. reliability, validity, factor analysis and goodness of fit.

The research finds that EMA is positively and significantly associated with EP and FP. The study also finds a substantial relationship between recognized factors with EMA and EP. This research connects the stakeholder theory and institutional theory to the EMA model and shows the pressures from stakeholders and institutions reassuring the manufacturing firms to implement EMA. This research evidences that EMA enhances EP and FP.

The policymakers, regulators and government can consider these findings to formulate policy regarding companies’ EP and FP. Particularly, company executives can focus on KM, EIS, green innovation and EE factors for EP and FP.

Today's businesses are facing a world that is more complex, turbulent and unpredictable than in the past with increasing levels of environmental complexity. Rather than proposing environmental uncertainty as a mediator/moderator of the relationship between agility and performance as others have done, the authors offer an alternative view where supply chain agility is seen as mediating the relationship between environmental uncertainty and supply chain performance.

The authors propose that supply chain agility is a response to the effects of environmental uncertainty and, as such, environmental uncertainty should be seen as a driver of supply chain agility. Few studies test the direct relationship between uncertainty and supply chain performance, and none simultaneously test for agility's mediation and moderation effect between environmental uncertainty and agility.

The model was statistically assessed using partial-least-squares structural equation modeling (PLS/SEM) by analyzing survey data from manufacturing managers in 136 US firms. The study results did not indicate a significant relationship between environmental uncertainty and supply chain performance. However, the authors did find a significant positive relationship between agile manufacturing and supply chain performance using measures that were primarily operations-centered rather than financial. Additionally, the authors found that agile manufacturing fully mediates the relationship between environmental uncertainty and supply chain performance.

The authors’ model, though simple, provides a base for future research for them and other researchers who can incorporate other impacting variables into the model. The study results show that uncertainty can be a force for good and that utilizing agile manufacturing can be a new source of opportunity.

This paper presents recently published resources on library instruction and information literacy. It provides an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts. The selected bibliography is useful to efficiently keep up with trends in library instruction for busy practitioners, library science students and those wishing to learn about information literacy in other contexts.

This article annotates 424 English-language periodical articles, monographs, dissertations, theses and reports on library instruction and information literacy published in 2021. The sources were selected from the EBSCO platform for Library, Information Science, and Technology Abstracts (LISTA), Education Resources Information Center (ERIC), Scopus, ProQuest Dissertations and Theses, and WorldCat, published in 2021 that included the terms “information literacy,” “library instruction,” or “information fluency” in the title, abstract or keywords. The sources were organized in Zotero. Annotations summarize the source, focusing on the findings or implications. Each source was categorized into one of seven pre-determined categories: K-12 Education, Children and Adolescents; Academic and Professional Programs; Everyday Life, Community, and the Workplace; Libraries and Health Information Literacy; Multiple Library Types; and Other Information Literacy Research and Theory.

The paper provides a brief description of 424 sources and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians, researchers and anyone interested as a quick and comprehensive reference to literature on library instruction and information literacy within 2021.

This study examines the collaborative impact of networking capability and balanced agile project management (APM) on firm performance through the mediating role of market orientation and business process agility of medium and large telecommunication technology providers in Indonesia.

Research data were collected from the executive management of telecommunication technology providers in Indonesia via a questionnaire survey to obtain 150 valid questionnaires for analysis. This study analyzed the overall model fit and causal relationship using confirmatory factor analysis (CFA) and structural equation modeling (SEM).

The results indicate that market orientation fully mediates the link between networking capability-business process agility and balanced APM-business process agility. Furthermore, business process agility mediates the relationship between market orientation and firm performance.

This study is based on a cross-sectional nature and might fail to capture the dynamic of the studied variables over an extended period.

The study extends the knowledge that dynamic capabilities, represented by networking capability and balanced APM, must be framed by market orientation to create customer value and improve bargaining position. However, market orientation alone is not enough in a highly dynamic business environment. Organization also requires business process agility, responsiveness and adaptability to timely address customers' needs and requirements.

The purpose of this paper is to present a conceptual framework for benchmarking implementation in small medium‐sized enterprises (SMEs) taking into consideration their characteristics.

The paper begins with the review on the definition of SME and a comparison of the characteristics of SMEs and large organizations. It presents the need for a framework and its relationship with benchmarking and TQM. This is followed by reviewing the benchmarking implementation frameworks proposed by researchers and discusses these frameworks based on their strengths and weaknesses from SMEs perspective. The frameworks were categorised into two broad types based on the different writer's background and the approach on how they view the benchmarking implementation process.

The paper suggested a conceptual framework for benchmarking implementation dedicated to the automotive manufacturing SMEs. This framework guides them through from the start to end of the benchmarking process. The framework was validated at six pilot case study companies, which gave useful comments and suggestions regarding the usefulness and applicability within the SMEs context.

The conceptual framework is still in the development stage and research is undertaken to include the pilot study companies suggestions and comments into the final version of the framework.

This guidance and framework provides a useful guide for companies to adopt and adapt before embarking on their benchmarking journey.

This paper fulfils an identified knowledge gap and offers practical help to SMEs starting out a benchmarking implementation effort.

It has been found that critical success factors (CSFs) are responsible for successful implementation of total quality management (TQM) system. The purpose of this paper is to make a comparative analysis of the importance of 20 TQM CSFs to the strategic choices of the firms such as innovators, prospectors, and defenders.

From extant literature review on TQM, 20 CSFs have been carried out. The empirical data for this study was drawn from a survey of 111 firms in India. One-way ANOVA approach has been applied for analysis.

The findings of the research show that the CSFs hold importance for different firm’s strategy. From these 20 CSFs, some CSFs may be critically important for all three types of firm, while others have their significant roles for innovators, prospectors, and defenders individually which are better prepared for TQM implementation.

The results of this study present the importance of knowing the appropriate CSFs to a strategy of the firms. The emphasis on CSFs will help organizations in accepting and rejecting TQM practices when they try to implement TQM and it is equally important in a global context. Apparently, it is evident that if there is a mismatch of strategy and CSFs with TQM practices it may interrupt the smooth operations of the company.

This research can be useful for those firms who are in the starting phase of TQM implementation with consideration of CSFs. Moreover, this research also attempts to inspire managers to consider the appropriate CSFs for implementing TQM effectively in their firms.

This study aims to examine the joint impact of networking capability and agile project management on organizational agility of telecommunication technology providers' in Indonesia. The study also examines the moderating role of market orientation as a predominant strategic orientation on the relationship between agile project management and organizational agility.

Research data were collected via a questionnaire survey from the executive management of telecommunication technology providers in Indonesia to obtain 150 valid questionnaires for analysis. This study analyzed the overall model fit and causal relationship using confirmatory factor analysis and structural equation modeling.

The results indicate that networking capability positively affects organizational agility. However, agile project management's significant effect on organizational agility occurs only when the relationship is moderated by market orientation. The results of the study also demonstrate that organizational agility positively affects organizational performance.

This study is based on a cross-sectional nature and might fail to capture the studied variables' dynamic over an extended period.

The study enriches the previous literature in organizational agility by presenting the collective impact of networking capability and agile project management and the moderating role of market orientation. However, dissimilar with major prior studies, the results indicate that agile project management's direct effect on organizational agility is not significant. Agile project management needs to be moderated by market orientation to create exceptional customer values and overcome the competition for the organization to achieve organizational agility, responsiveness and adaptability to address customers' needs and requirements. Furthermore, the study's result corroborates the importance of organizational agility to achieve organizational performance in the highly dynamic telecommunication industry.

The purpose of this paper is to identify and develop a hierarchy of corporate social responsibility (CSR) dimensions and their interrelationships using interpretive structural modelling (ISM) methodology.

This research used ISM for framework development. ISM is, however, a sound method for developing insight into the collective understanding of the relationships between dimensions of corporate social responsibility (CSR) identified from the literature review. The steps involved in the ISM technique are structural self-interaction matrix, reachability matrix, level partitions, developing the canonical matrix, classification of dimensions for CSR and formation of ISM.

The findings indicate that company size is the only key driver for the other dimensions of CSR and is hence placed at the very bottom of the ISM model. Above this, at Level II, the key dimensions are corporate governance, diversity and corporate profile. These act as mediating dimensions between company size and the topmost level (i.e. Level III), which comprises 15 dimensions including CSR.

Some limitations of this research indicate the need for further research. First, the proposed ISM model has only been conceptualised and has not been empirically tested using primary data. Future research is needed to validate the model in whole or part, to understand the perceived CSR of a company. Second, the methodology was limited to the use of ISM to model the CSR dimensions; it was not extended to fuzzy MICMAC analysis or to interpretive ranking.

The proposed ISM-based model for the identification and ranking of CSR dimensions and their interrelationships offers decision makers and practitioners a more convincing representation of the problems affecting the exploration of CSR dimensions. The utility of the proposed ISM method lies in imposing order and direction on the complexity of relationships among these dimensions, which will help top management and decision makers to better use their available resources in optimising their CSR practices. The framework allows policymakers to effectively incorporate these dimensions into their practising of CSR.

This is the first research on CSR to conceptualise a framework of causal interactions among its key dimensions using ISM methodology.

The growing range of EEC Directives and Regulations for food products, some of which have never been subject to statutory control in this country, with compositional standards, and in particular, prescribed methods of analysis — something which has not featured in the food legislative policies here — must be causing enforcement authorities and food processors to think seriously, if as yet not furiously. Some of the prescribed methods of analysis are likely to be less adaptable to modern processing methods of foods and as Directives seem to be requiring more routine testing, there is the matter of cost. Directive requirements are to some extent negotiable — the EEC Commission allow for regional differences, e.g., in milk and bread — but it has to be remembered that EEC Regulations bind Member‐states from the date of notification by the Commission, over‐riding the national law. Although not so frequently used for food legislation, they constitute one of the losses of sovereign power, paraded by the anti‐market lobby. Regulations contain usual clauses that they “shall enter into force on the day following publication in the Official Journal of the European Communities” and that they “shall be binding in their entirety and directly applicable in all Member States”.