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This paper aims to focus on the use of qualitative research methods to gain a better understanding of the performance management system (PMS) of one of the largest retailers in North America. The motivation for the research was to assess whether the PMS at one of the world’s largest retail companies was congruent with the most recent thinking and research in the management accounting literature.

Using open-ended interviews, the paper seeks to develop relevant hypotheses emerging from the dimensions of the Strauss and Corbin’s qualitative research methodology (1998). A qualitative methodology was used because it provides a structured approach and analytical techniques that can build upon existing theory and literature.

The qualitative evidence collected during the course of the research indicates that financial measures were predominantly used by the company in its PMS, and that this reliance on financial measures may be an artifact of the industry in which the company operates. The retail industry is highly competitive, and it is very sensitive to changes in customer tastes and behavior, as well as shareholder and financial market pressures. In addition to financial measures, it was found that operational management developed certain non-financial performance measures and that this development may have been a response by operational managers to wider stakeholder pressures and external influences. However, these performance measures appear to be not fully integrated in the PMS and are therefore de-coupled and relatively unimportant in, or entirely absent from, top-level decision-making.

The conclusions of the paper provide support for the concepts of isomorphism and de-coupling as found in the literature of new institutional theory.

The case study approach has enabled to explore and gain further understanding of management accounting practices, particularly performance measurement and management, in their natural setting. Strauss and Corbin’s (1998) grounded theory methodology was adopted because it provides a structured set of analytical steps and systematic analytical techniques for handling and interpreting data and theory building.

Prior research addresses relationships between audit attributes and perceptions of both audit quality and auditee satisfaction in the private sector. This study extends such research to local government audits, where audit quality has been questioned. Additionally, this study investigates the effect of auditor size on perceived audit quality and satisfaction. 302 finance directors surveyed positively associated auditor expertise, responsiveness to client, professionalism, understanding of client systems, and study of internal controls with perceived audit quality. Furthermore, auditee satisfaction was positively related to auditor expertise, responsiveness to client, audit manager involvement, understanding of client systems and study of internal controls. Big 5 firms were not associated with higher levels of perceived audit quality or auditee satisfaction, despite charging significantly higher audit fees.

Compiled by K.G.B. Bakewell covering the following journals published by Emerald: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property Management Volumes 8‐19; Structural Survey Volumes 8‐19.

Compiled by Indexing Specialists (UK) Ltd covering the following journals published by Emerald: Facilities Volumes 8‐20; Journal of Property Investment & Finance Volumes 8‐20; Property Management Volumes 8‐20; Structural Survey Volumes 8‐20.

Compiled by K.G.B. Bakewell covering the following journals published by Emerald: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property Management Volumes 8‐19; Structural Survey Volumes 8‐19.

Compiled by Indexing Specialists (UK)Ltd covering the following journals published by Emerald: Facilities Volumes 8‐20; Journal of Property Investment & Finance Volumes 8‐20; Property Management Volumes 8‐20; Structural Survey Volumes 8‐20.

Purpose: Nowadays, many terms like computer vision, deep learning, and machine learning have all been made possible by recent artificial intelligence (AI) advances. As new types of employment have risen significantly, there has been significant growth in adopting AI technology in enterprises. Despite the anticipated benefits of AI adoption, many businesses are still struggling to make progress. This research article focuses on the influence of elements affecting the acceptance procedure of AI in organisations.

Design/Methodology/Approach: To achieve this objective, propose a hierarchical paradigm for the same by developing an Interpretive Structural Modelling (ISM). This paper reveals the barriers obstructing AI adoption in organisations and reflects the contextual association and interaction amongst those barriers by emerging a categorised model using the ISM approach. In the next step, cross-impact matrix multiplication is applied for classification analysis to find dependent, independent and linkages.

Findings: As India is now focusing on the implementation of AI adoption, therefore, it is essential to identify these barriers to AI to conceptualise it systematically. These findings can play a significant role in identifying essential points that affect AI adoption in organisations. Results show that low regulations are the most critical factor and functional as the root cause and further lack of IT infrastructure is the barrier. These two factors require the most attention by the government of India to improve AI adoption.

Implications: This study may be utilised by organisations, academic institutions, Universities, and research scholars to fill the academic gap and faster implementation of AI.

The paper’s purpose is to investigate the concept of integrated thinking as part of the International Integrated Reporting Council’s (IIRC’s) Integrated Reporting (<IR>) framework. It explores integrated thinking as a cultural control and analyses how it operates.

The paper presents a case study of ResBank (a pseudonym), a small Australian bank, which is participating in the IIRC’s <IR> Pilot Programme Business Network. ResBank issued its first integrated report in 2012. Using semi-structured interviews, we examine whether integrated thinking develops as espoused by the IIRC.

In ResBank’s case, we find that the responsible banking culture that was in place prior to joining the Pilot Programme is a stronger cultural control, alongside personnel, results and action controls. The implication for the IIRC is that integrated thinking clashes with the existing organisational culture rather than driving a new organisational culture.

If integrated thinking is to prevail, it may become a source of inertia rather than change because it advocates that an entire workforce should think the same way. We also question whether breaking down silos, as advocated by integrated thinking, is necessary across all organisational functions, especially concerning material organisational risks and reputation, because these silos foster independent thinking.

The problem with the arguments proposed by the IIRC is that they aim at a one-size-fits-all approach. Not every organisation has a disconnection between strategy, governance, past performance and future prospects nor do they all have disconnected departments that need reconnecting. Therefore, a fundamental problem with <IR> is that the IIRC argues ‘why’ companies need <IR>, not ‘how’ to implement <IR>, and especially not ‘how’ to operationalise integrated thinking.

The paper is a must-read because it contributes to the growing debate on the benefits of <IR> by examining and critiquing an early adopter’s practice.

The purpose of this study is to identify, analyse and model the post-processing barriers of 3D-printed medical models (3DPMM) printed by fused deposition modelling to overcome these barriers for improved operational efficiency in the Indian context.

The methodology used interpretive structural modelling (ISM), cross-impact matrix multiplication applied to classification (MICMAC) analysis and decision-making trial and evaluation laboratory (DEMATEL) to understand the hierarchical and contextual relations among the barriers of the post-processing.

A total of 11 post-processing barriers were identified in this study using ISM, literature review and experts’ input. The MICMAC analysis identified support material removal, surface finishing, cleaning, inspection and issues with quality consistency as significant driving barriers for post-processing. MICMAC also identified linkage barriers as well as dependent barriers. The ISM digraph model was developed using a final reachability matrix, which would help practitioners specifically tackle post-processing barriers. Further, the DEMATEL method allows practitioners to emphasize the causal effects of post-processing barriers and guides them in overcoming these barriers.

There may have been a few post-processing barriers that were overlooked by the Indian experts, which might have been important for other country’s perspective.

The presented ISM model and DEMATEL provide directions for operation managers in planning operational strategies for overcoming post-processing issues in the medical 3D-printing industry. Also, managers may formulate operational strategies based on the driving and dependence power of post-processing barriers as well as the causal effects relationships of the barriers.

This study contributes to identifying, analyzing and modelling the post-processing barriers of 3DPMM through a combined ISM and DEMATEL methodology, which has not yet been reviewed. This study also contributes to decision makers developing suitable strategies to overcome the post-processing barriers for improved operational efficiency.

Compiled by K.G.B. Bakewell covering the following journals published by Emerald: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property Management Volumes 8‐19; Structural Survey Volumes 8‐19.