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Article
Publication date: 5 May 2023

Nizar Mohammad Alsharari and Bobbie Daniels

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures…

Abstract

Purpose

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

Design/methodology/approach

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

Findings

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

Research limitations/implications

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

Originality/value

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 22 August 2022

Tze Yin Khaw and Ai Ping Teoh

The growing uncertainty in the world because of economic factors, political issues, natural disasters, global COVID-19 outbreak and technological advancements, make effective risk…

Abstract

Purpose

The growing uncertainty in the world because of economic factors, political issues, natural disasters, global COVID-19 outbreak and technological advancements, make effective risk management (RM) an essential successful strategy for various industries, especially higher education (HE) industry to overcome uncertainties for success. The purpose of this systematic literature review (SLR) is to present a current overview of RM in HE from 2005 to 2021, with a focus on common risk management practised in HE industry, antecedents towards RM implementation and outcomes of RM.

Design/methodology/approach

The publication standard for this SLR was RepOrting Standards for Systematics Evidence Syntheses. Scopus, one of the most prominent scientific databases, was used to select articles. Only articles from the years 2005 to 2021 were studied. This study focussed on RM in the HE industry.

Findings

This review identified three main themes: common risk management practised in HE industry, antecedents towards RM implementation and outcomes of RM. An additional ten sub-themes were derived from the three main themes.

Originality/value

This paper systematically reviewed developments of RM research in HE from year 2005 to 2021, leads to a clearer understanding of RM issues in HE institutions. The findings allow interested parties to better understand RM and enables top management to create their own personalised list of drivers and implementation policies to respond to risks and uncertainties.

Details

Quality Assurance in Education, vol. 31 no. 2
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 16 October 2023

Peter Tarlow

This paper aims to discuss the complexity of predicting the future and of making tourism futuristic predictions. It argues that tourism cannot be separated from the world context…

Abstract

Purpose

This paper aims to discuss the complexity of predicting the future and of making tourism futuristic predictions. It argues that tourism cannot be separated from the world context in which it operates and explores the various impacts of tourism on people and planet both in a near and more distant future.

Design/methodology/approach

This paper revises several reports and research by world economic and tourism authorities as they provide arguments for the study of trends and the complexity of the evolution of the travel and tourism industry.

Findings

There is no certain way to know what the future will bring to the tourism industry or how it will interact with society and the physical environment. What the author does know is that from the beginning of time, events do not occur in isolation and that travel and tourism will impact everything that it touches. It is impossible to make exact predictions as to what tourism will be like in the near and distant future, what the author does know is that humans will want to travel, to explore and to learn, and this desire will interact not only with tourism but with the course of history.

Originality/value

By exploring the evolution of tourism in the context of science, the author cannot even be certain where tourism will occur, if only on the same planet, within the other planets of the solar system or in the vastness of space. Science fiction predicts the latter, but only the unfolding of history will teach of the accuracy of future predictions and how the future of travel will be.

Details

Worldwide Hospitality and Tourism Themes, vol. 15 no. 6
Type: Research Article
ISSN: 1755-4217

Keywords

Article
Publication date: 11 July 2023

João Henrique Lopes Guerra, Fernando Bernardi de Souza, Silvio Roberto Ignácio Pires and Anderson Luiz Ribeiro de Sá

Supply chains are among the most important, complex and risky systems in the modern world. Thus, managing risk is no longer an option, but a fundamental process in organizations…

Abstract

Purpose

Supply chains are among the most important, complex and risky systems in the modern world. Thus, managing risk is no longer an option, but a fundamental process in organizations. Given the lack of pathways that guide companies toward supply chain risk management (SCRM), the purpose of this study is to provide a conceptual reference, in the form of a maturity model, to support them in the evolution and improvement of this process.

Design/methodology/approach

The proposal covered a broad literature review, a survey and a multiple case study. The research was conducted in the aerospace industry and included companies from the supply chain of a leading aircraft manufacturer.

Findings

The model elaborated with the research results has eight attributes and four levels, addressing critical issues for SCRM to achieve its scope and purposes. The attributes include the structuring and scope of the SCRM process, the importance it receives within the organization, the resources used and the qualification of employees, the role of leadership and the inter-organizational collaboration.

Practical implications

Managing risk along supply chains is particularly challenging, demands resources and knowledge and requires a continuous effort. The proposed model offers a reference for improvement, helping to identify areas that need to be strengthened and practices to be implemented. Thus, it can guide the focus and efforts in a more efficient and systematic way, in addition to support evaluations and comparisons.

Originality/value

Although maturity models are abundant in different fields and several are available for risk management, models specifically developed for SCRM are scarce. This study broadens the understanding of SCRM with novel insights about how to improve this process in an evolutionary way. While many researchers focused their efforts on the SCRM process steps, this study identified critical issues that transcend these steps. The research was carried out in a sector with a long tradition in risk management and included companies belonging to a same supply chain, that is, using an approach still little explored in studies on SCRM or risk management maturity models.

Details

Supply Chain Management: An International Journal, vol. 29 no. 1
Type: Research Article
ISSN: 1359-8546

Keywords

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