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The act of consolidating multiple parcels of land to form a single larger parcel is known as land assembly. Laboratory experiments have enabled researchers to explore how various factors, environments, and institutions hinder or assist the aggregation process. This chapter surveys the experimental literature and highlights the experimental design used in those studies, as well as their main findings.

This paper studies organizational change following a shift in an industry environment, in the context of how a focused factory adapts to a change in its manufacturing objectives. We use the organizational nature of production operations to suggest that the effectiveness of adaptation will depend on how well the manufacturing requirements of the new objectives match manufacturing capabilities at the production line level. We test our hypotheses using primary data from the Hartselle, Alabama compressor manufacturing focused factory of the Copeland Corporation. The results suggest that factors that influence adaptability derive from individual and organizational competence, and that the direction and extent of their influence depends on the systemic nature of the operational activity concerned. The results highlight roles of carefully designed complexity in operations and of process-oriented decision making on the shop floor in successful adaptation. This work contributes to our understanding of how business organizations overcome constraints to change.

Purpose – The purpose of this article is to investigate one core research question: How can health information technology (HIT) be assessed in a national health care system context?

Design/methodology – We examine this question by taking a systematic approach within a national care system, in which the purpose of HIT is to contribute to a common national health care system's goal: to promote population health in an efficient way. Based on this approach we first develop a framework and our criteria of assessment, and then using Taiwan as a case study, demonstrate how one can apply this framework to assess a national system's HIT. The five criteria we developed are how well does the HIT (1) provide accessible and accurate public health and health care information to the population; (2) collect and provide population health and health care data for government and researchers to analyze population health and processes and outcomes of health care services; (3) provide accessible and timely information that helps to improve provision of cost-effective health care at an institutional level and promotes system-wide efficiency; (4) minimize transaction and administrative costs of the health care system; and (5) establish channels for population participation in governance while also protecting individual privacy.

Findings – The results indicate that Taiwan has high levels of achievement in two criteria while falling short in the other three. Major lessons we learned from this study are that HIT exists to serve a health care system, and the national health care system context dictates how one assesses its HIT.

Originality/value – There is a large body of literature published on the implementation of HIT and its impact on the quality and cost of health care delivery. The vast majority of the literature, however, is focused on a micro institutional level such as a hospital or a bit higher up, on an HMO or health insurance firm. Few have gone further to evaluate the implementation of HIT and its impact on a national health care system. The lack of such research motivated this study. The major contributions of this study are (i) to develop a framework that follows systems thinking principles and (ii) propose a process through which a nation can identify its objectives for HIT and systematically assess its national HIT system. Using Taiwan's national health care system as a case study, this paper demonstrated how it can be done.

Using belief functions, this paper develops a model of the situation of a management team trying to decide if a cost process is in control, or out of control and, thus, in need of investigation. Belief functions allow accounting for uncertainty and information about the cost processes, extending traditional probability theory approaches. The purpose of this paper is to build and investigate the ramifications of that model. In addition, an example is used to illustrate the process.

Northern Ireland (NI) has pervasively been a fragile and often disputed city-regional nation. Despite NI's slim majority in favour of remaining in the European Union, de facto Brexit, post-pandemic challenges and the Northern Ireland Protocol (NIP) have revealed a dilemma: people of all political hues have started to question aspects of their own citizenship. Consequently, this chapter suggests an innovative approach called ‘Algorithmic Nations’ to better articulate its emerging/complex citizenship regimes for this divided and post-conflict society in which identity borders and devolution may be facilitated through blockchain technology. This chapter assesses implications of this dilemma for a city-regionalised nation enmeshed within the UK, Ireland and Europe: NI through Belfast, its main metropolitan hub. The chapter explores digital citizenship in NI by applying ‘Algorithmic Nations’ framework particularly relating to intertwined (1) cross-bordering, (2) critical awareness, (3) digital activism and (4) post-pandemic realities and concludes with three dilemmas and how ‘Algorithmic Nations’ framing could better integrate NI's digital citizenship.

Understanding how and why firms behave differently during re-internationalization has increasingly been at a premium in international business research. The authors conducted a case study of 11 Chinese international small and medium-sized enterprise and explored how they learned and recovered from involuntary de-internationalization. From case data, the “complete” re-internationalizers learned the lessons of foreign market exits more proactively than “partial” re-internationalizers. The complete re-internationalizers adopted internal and external sources of knowledge acquisition, “middle-up-down” information distribution and ambivalent information interpretation, while the partial re-internationalizers relied on internal sources of knowledge, “top-down” or “bottom-up” information distribution and univalent information interpretation. This study contributes by identifying the crucial role of learning processes to complete re-internationalization, which is absent in existing re-internationalization research.

The increased use of, and reliance upon, technology and digitalisation, especially in the galleries, libraries, archives and museums [GLAM] sector, has motivated innovative approaches to the curation of cultural material. These changes are especially evident when collaborating with Indigenous partners. Indigenous Data Governance [IDG] and Indigenous Data Sovereignty [IDS], with an emphasis on self-determination of Indigenous peoples, have called for an emerging focus on ethical and culturally sensitive approaches to data collection and management across a range of disciplines and sectors.

This chapter reports on broader discussions, specifically with mid-North South Australia, Indigenous community members around the appropriate and ethical collection, representation and curation of cultural material on Country applying digital formats. It investigates ways to create a ‘future identity’ through built form as well as providing a ‘safe’ place for preservation of their oral histories.

It highlights the many questions raised around the ethically and culturally sensitive aspects of the collection, curation and archiving of Indigenous cultural material. It documents the preliminary outcomes of these conversations in the context of current research on IDS best practices in the field. The non-Aboriginal authors acknowledge our supporting position in the realisation of effective IDS and self-determination of our Aboriginal partners.

Purpose – This study investigates the interplay between strategic performance measurement and management accounting to gain a deeper understanding of how strategic measures of performance evolve with the managerial accounting practices.

Design/Methodology/Approach – The study explored the performance measures used at a bank focused on the development and sustainability initiatives in Africa. Thirty-two semistructured interviews were conducted with directors, managers, and analysts from nine different categories of job families.

Findings – Analysis shows that managers assimilate a comprehensive, multifaceted measurement system to understand the creation and delivery of sustainable value. The results show that the managerial accounting practices adapt to incorporate an integrated set of performance measures that afford sustainable value to the stakeholders. The findings provide rich insights into how the managers adapt their information assimilation practices to the changing demands of the different stakeholders and adopt practices which innovate measures of performance that are aligned to the strategic goals. Finally, the findings illustrate that the interplay between strategic performance and managerial accounting practices has the potential to improve or inhibit sustainable development.

Originality/Value – Little is known about how performance measures evolve, and how they interplay with the managerial accounting practices within organizations. This study reveals that the interplay of strategic performance measurement and managerial accounting can only be understood in the confluence of organizational change and sustainability. While acknowledging the need to embrace change and sustainability simultaneously, the study offers insights into the dynamics of change – the duality of emergent managerial accounting practices and the evolution of strategic performance measurement systems.