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This research aims to investigate the extent to which business strategy mediates the relationship between reliance on integrative strategic performance measurement (RISPM) and organisational performance.

A self-administered survey of 157 managers in Indonesian financial institutions was used to test direct and indirect effects among the hypothesised variables.

The findings indicate that business strategy has a full mediating effect on the relationship between RISPM and organisational performance.

This study indicates that performance measurement systems should be designed in conjunction with business strategies to obtain superior performance. More specifically, in the Indonesian financial institutions, applying a differentiation strategy is found to be most effective in gaining competitive advantage and superior performance.

The balanced scorecard (BSC) has been a popular management innovation in health care. Implementing an innovation like the BSC can change the professional subcultures of a hospital. The purpose of this paper is to measure subcultures to establish the level of change during the implementation of a management innovation in a single Chinese public hospital.

Four surveys were administered to the staff of a single hospital, and a 100,000-word research diary was compiled from observation of the research process. A longitudinal case study design was administered from 2006 to 2009. The competing values tool was administered twice to assess organizational cultural change.

There was a change in the culture of different professional groups. The group with the strongest dominating culture type, which relies on cohesion, morale and employee participation in decision-making, shows the most positive change in cultural types during the BSC implementation process. Management innovations such as the BSC can create more balance in each professional group.

The successful implementation of a management innovation in a hospital requires the managers to consider meeting the demand of medical professional groups and achieve desired culture type change, which in turn may help to achieve the expected results.

This paper provides support to the finding that groups with a dominant group culture are more receptive to change and implementing a management innovation can influence professional group’s culture. It also provides evidence that the implementation of BSC can create more balance in each professional group’s culture. Although these findings come from health care, it may have relevance to other contexts in China.

The purpose of this paper is to build a new model of organisational change in Chinese hospitals drawing in all the key factors which explain the change process. At a time of significant change in Chinese hospitals, understanding change recipients’ responses is critical. For this study, a model of their responses to change has been constructed from previous models and compared with a case study of dramatic change in a Chinese hospital. A new model has been produced which may be generalizable to other Chinese hospitals.

Two existing models of organizational change were merged, and the new model was tested using data collected from a research site at a single Chinese hospital where the change program included the balanced scorecard performance management system, a new pay-related performance system and significant strategic change.

A final revised model was created which built in the external context, including the professional culture and national culture which have complex impacts on individuals during a change process, in both beneficial and harmful ways.

Multi-informants for data collection and longitudinal design in future research would be required for the further understanding of the relationships between the variables of this study. A single case study is not sufficient; broader testing is required.

The factors that impact on the individuals during change should be understood better by Chinese hospital managers.

This is a new model which adds to the existing literature. Although it is built primarily around hospitals, it may have relevance to other contexts in China.

The purpose of this paper is to explore the importance of lean leadership in an implementation in a Chinese hospital, considering a particular focus on the attitudes of nursing professionals while identifying specific cultural or institutional factors in China that might affect the implementation.

The authors use Harrison et al.’s (2016) framework to explore the outcomes of a nine-month action research project whereby the authors observed the process and outcomes of implementing lean in a pharmacy intravenous admixture service of a Chinese hospital.

The implementation of lean had positive results, which improved the efficiency of the operation, reduced the work start time and the amount of staff, and improved clinical satisfaction. In the process of implementation, nursing professionals showed a positive attitude toward the implementation and showed no obvious resistance under the positive influence of the head nurse. The combination of Chinese cultural characteristics, nursing culture and strong leadership enabled lean success.

The unit moved from self-management to a systemized process of using lean concepts and methods, it is an important change for hospital managers.

Most of the extant literature on resilience builds on normative, conceptual or silo approaches, thereby lacking an integrative approach to cold chain logistics risks (CCLRs) and resilience. The purpose of this paper is to bridge the current research gap by developing a model, based on broad empirical evidence, of the interplay between CCLRs, resilience and firm performance (FP) in perishable product supply chains (PPSCs).

A mixed method approach is used with qualitative data from interviews and quantitative data from a survey across the supply chain. The analysis is framed by contingency theory and resource-based theory.

Four significant sources of CCLRs and six resources used to build resilience are identified. Then, supply chain resilience (SCR) as a moderator of the negative relationship between CCLRs and FP is corroborated.

The findings will help improve managerial understandings of critical sources of risks in cold chain logistics and resources indispensable to build resilience. The scope of the research is cold chain logistics for PPSCs, which has relevance to other cold supply chains as well.

While some theoretical frameworks suggest resilience being a moderator in the negative relationship between cold chain risks and a firm’s performance, this study empirically tests this relationship using the survey across the entire supply chain. A new empirically and theoretically driven definition of SCR is also developed.

The purpose of this paper is to provide a rejoinder to Joannidès and Berland's comment on Gurd's paper on the use of grounded theory (GT) in interpretive accounting research, re‐establishing the basics of GT.

A refutation by argument.

Argues that GT is definable and the term should be used only where appropriate.

Researchers in accounting should be careful when claiming to use GT. Credibility would be enhanced if there was a more careful explication of method in interpretive research.

This paper continues the debate on GT and should assist both new and experienced researchers to explore the basis of their approach.

Reflection on the stress placed on the trivia in accounting within a context of the belief that there is truth in accounting.

Fictional poem.

There is often too much emphasis on the minutiae in accounting, while forgetting that much accounting is broad allocations based on unexamined assumptions.

Stimulates thought about the truth of accounting.

An individual comment on assessing the problems of accounting as it pretends to be “truth” in a world of subjectivity and guesswork.

The aim of this paper is to demonstrate how agility as a central focus of an organization can be achieved through a modified balanced scorecard (BSC) system.

An action research approach in a single organization is used to investigate the practicality and usefulness of an agility-focused BSC.

While the theory of constraints (TOC)-based approach was improving agility, it is too short-term. Using a BSC, based on agility principles, staff in the organization had their direction focused on drivers of important strategic issues and enabled a more agile environment.

Managers using the TOC have a way forward to use the TOC system, but build a performance measurement system that leads to agility and more sustained competitive advantage.

The role of a BSC in enabling agility in an environment using TOC has not been previously investigated.

This paper's aim is to compare and contrast two ancient philosophies to determine their contribution to leadership. Fresh aspects to inclusiveness and resilience in leadership are to be examined.

The paper uses a conceptual analysis as the basis for future empirical testing. The respective contribution of Sun Zi's Art of War and the Bhagavad Gita to academic and practitioner literature is examined before key traits on leadership that are common in both documents are collated. These features are then investigated on their practical application to business. Based on the research gaps and shortcomings identified, new areas for further research are recommended.

These two ancient texts have contrasting ideas, yet there are areas of complementarity to suggest that Indian and Chinese leaders can learn from each other.

Future research may explore how in different forms of ownership including joint ventures or host country operations the perspectives of leadership can impact on the behaviour of managers towards employees of a different culture.

Both Chinese and Indian cultures are growing in importance. This paper helps leaders from each culture to better understand the different mind‐sets.

Previous research has focused on the contrasts whereas this research focuses on the synergies between the Art of War and the Bhagavad Gita.

The purpose of this paper is to show how the balanced scorecard (BSC) has been a prominent innovation in strategic performance measurement systems. The health care sector has started to adopt this approach.

There are many case studies of BSC applications and this paper reviews this literature to analyse the application of the BSC across this sector. In particular, it is argued that the current applications do not tend to show the health of patients as being central in the development of the BSC; the balance is tilted towards the financial not the health outcomes. BSCs are still in an evolutionary stage in health care settings and strategy mapping is not yet common.

The paper has drawn together and analysed the published cases of BSC in health care. It is possible that some excellent examples of BSC in health care are not yet published or have been missed by this research approach. This analysis was limited by using information from papers which sometimes were very limited. A future research project could investigate the characteristics of unsuccessful implementations – ineffective and short‐lived. It is suggested that a more comprehensive view would come from a cross‐national survey of best practice use of the BSC in health care; an interesting project for future research.

In reviewing the past applications, the paper shows a way forward for future developments of the scorecard in health settings.