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This study attempts to create new insights into innovation management through the integration of innovation management processes and sustainable, iterative circles. Through the exploration of the use of sustainable, iterative circles in a manufacturing environment, this paper explores their role in facilitating customer-focused innovation practices. Other supporting antecedences for innovative behavior are reviewed, and their combined effect upon delivering cost-effective product developments are assessed.

Data were collected through semi-structured interviews in manufacturing organizations from the automotive industry. Interviews were conducted with senior functional managers to interpret the application of sustainable, iterative development circles. Analysis of the data was undertaken via thematic analysis based upon pertinent and emergent themes.

Sustainable, iterative development circles overcame the inherent path-dependency of traditional linear development approaches, whereas, traditional approaches structure the involvement of key business functions, iterative circles facilitate more flexible approaches to product development that more closely met the requirements of the customer, especially when those requirements are in a state of flux.

This iterative, customer-centric approach to product development reflects the increasingly dynamic market environments in which manufacturing organizations operate. Using this approach helps to focus the organization’s attention upon customer requirements rather than the challenges of adhering to the rigid dogma of a chosen development methodology.

This study proposes a new approach toward the development of innovations in manufacturing organizations utilizing the sustainable, iterative circles, and therefore, contrasts with the traditional, linear development methodologies that are usually employed.

Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South Africa. Non-registration hinders sufficient tax revenue collection, stifles economic growth and causes unfair competition with formal businesses. The purpose of this study is to determine whether changes in the VAT rate affect the registration decisions of businesses, ultimately impacting upon tax compliance behaviour and tax revenue collection.

An online 2 × 2 between-subjects field experiment was conducted, as part of a broader study, to consider compliance with registration requirements by small business entities in South Africa, specifically when there are changes in the VAT rate.

Although the study establishes that changes in the VAT rate tend not to have a significant impact on the registration decisions of such taxpayers, it nonetheless indicates that the magnitude of the change in the VAT rate may be influential on registration decisions, whether relating to compulsory or voluntary registration. More particularly, the greater the magnitude of the VAT rate decrease (increase), the more likely it is that taxpayers will register (deregister) for VAT purposes, indicating that the magnitude of changes in the VAT rate do have an impact on VAT registration decisions and therefore on tax compliance more generally.

Not only does the study add to the limited knowledge available on registration decisions of small businesses, but also gives valuable guidance to policymakers in terms of determining the VAT rate for the country.

Not only does the study add to the limited knowledge available on registration decisions of small businesses, but it also gives valuable guidance to policymakers in terms of determining the VAT rate for the country.

Logistics and supply chain management has been elevated to a strategic level whereby firms can simultaneously achieve differentiation and low cost for sustained competitive advantage. Empirical studies have often concentrated on logistics management in developed Western countries, displaying a bias towards the USA. This study applies the competency approach to explore logistics in Taiwan. A survey of 1,200 manufacturing firms was undertaken in order to examine the relationships between logistics competency, logistics performance, and financial performance, using exploratory factor analysis and the structural equation modelling technique. Four logistics competencies, namely, integration and knowledge competency, customer focused logistics competency, measurement competency, and agility competency were identified. The research findings revealed that (1) logistics competency was significantly related to logistics performance but not significantly associated with financial performance, and (2) logistics performance was positively associated with financial performance. These findings also implied that logistics competency has an indirect effect on financial performance through logistics performance. This finding confirmed the “world-class” logistics competencies (i.e. positioning, integration, agility, and measurement) as identified by MSUGLRT (1995). In addition, it suggests that logistics competency in a huge geographic area such as America can have the same effect in a smaller geographic area such as Taiwan.

A deteriorating security situation and an increased need for defence equipment calls for new forms of collaboration between Armed Forces and the defence industry. This paper aims to investigate the ways in which the accelerating demand for increased security of supply of equipment and supplies to the Armed Forces requires adaptability in the procurement process that is governed by laws on public procurement (PP).

This paper is based on a review of current literature as well as empirical data obtained through interviews with representatives from the Swedish Defence Materiel Administration and the Swedish defence industry.

Collaboration with the globalized defence industry requires new approaches, where the PP rules make procurement of a safe supply of defence equipment difficult.

The study's empirical data and findings are based on the Swedish context. In order to draw more general conclusions in a defence context, the study should be expanded to cover more nations.

The findings will enable the defence industry and the procurement authorizations to better understand the requirements of Armed Forces, and how to cooperate under applicable legal and regulatory requirements.

The paper extends the extant body of academic knowledge of the security of supply into the defence sector. It serves as a first step towards articulating a call for new approaches to collaboration in defence supply chains.

The study focuses on the negative implications that an organizational crisis can have for individual employees. Specifically, it considers job-related uncertainty, negative emotions (anxiety and frustration) and job disengagement. Through the lens of the social exchange theory, it is argued that internal crisis communication needs to provide sufficient socioemotional resources to their employees in order to mitigate these negative outcomes. In particular, the study argues for internal crisis communication that fosters organizational transparency and organizational support to achieve these mitigating effects.

An online survey among employees in Austria was administered one year after the outbreak of the COVID-19 pandemic – this specific crisis context particularly evoked job-related uncertainty and negative emotions which are considered relevant drivers of job disengagement. The hypotheses were tested using structural equation modeling based on a sample of N = 410.

Results show that employees' perceptions of job-related uncertainty are strongly linked to job-related anxiety and frustration; job-related frustration, in turn, strongly influences job disengagement. Overall, employees' perceptions of organizational transparency and organizational support contribute both to prevent the risk of job disengagement; however, the processes how these effects evolve differ. Whereas organizational transparency works on the cognitive level via a reduction of employees' perceptions of uncertainty, organizational support shows its effect on the emotional level through a reduction of job frustration.

The study contributes to the scarce research on how internal crisis communication can address employees' uncertainty, negative emotions and job disengagement during a crisis. Moreover, despite the lack of organizational responsibility for creating the crisis, the study emphasizes organizational accountability to respond to the needs of its employees to mitigate negative effects.

This paper aims to investigate place marketing and branding at the micro-place scale through the case study of St Christopher’s Place in London (UK). This study illustrates the distinctive differences of micro-place marketing, in comparison to city and country levels.

An exploratory case study was conducted through a sequential mixed methods approach involving direct observation, semi-structured interviews, questionnaires and social media analysis. Analysis of data was performed by using thematic analysis and triangulation of quantitative measures collected through the questionnaire and social media analysis.

Analysis of data illustrated noticeable differences of place management at the micro-place level compared to city or country scale of place marketing and branding. The function of emotional marketing leading to value co-creation is more effective at this level, establishing close and personal ties between occupiers and customers. Yet, measurement of micro-place marketing and branding value creation is difficult to achieve.

This study draws attention to the unique value and benefits of place branding at smaller spatial scales. Findings contribute to the place micro-brand concept by adding knowledge of micro-places through place management activities comparing them with city and country scales, and emotional marketing value co-creation practices, including challenges relating to measurement.

This study aims to analyze the lean supply chain management (LSCM) strategy's role as a mechanism to address technology uncertainty and provide organizations with competitive advantage.

An empirical study was conducted of 276 Spanish focal firms in industrial sectors that occupy an intermediate position in the supply chain to investigate the influence of technology uncertainty on LSCM implementation and the latter's effect on operational performance and competitiveness. A covariance-based structural equation model (CB-SEM) was used to test three hypotheses.

Technological uncertainty encourages progress in the implementation of lean throughout the supply chain and so is a mechanism that not only brings stability to the focal company but also improves its performance and puts it in a better competitive position.

Managers are suggested to consider the strategic integration with supply chain partners and the establishment of long-term relationships based on trust and commitment advocated by LSCM to enhance organizations' capabilities and effectively and flexibly respond to technological changes.

This study focuses on the effects of environmental uncertainty on the supply chain. The past literature has focused on the behavior of individual firms to deal with uncertainty, but this work shifts the level of analysis to the supply chain. Therefore, the strategic change to deal with what is happening in the environment is now switched to the supply chain level.

The purpose of this research is to systematically review the properties of supply chains demonstrating that they are complex systems, and that the management of supply chains is best achieved by steering rather than controlling these systems toward desired outcomes.

The research study was designed as both exploratory and explanatory. Data were collected from secondary sources using a comprehensive literature review process. In parallel with data collection, data were analyzed and synthesized.

The main finding is the introduction of an inductive framework for steering supply chains from a complex systems perspective by explaining why supply chains have properties of complex systems and how to deal with their complexity while steering them toward desired outcomes. Complexity properties are summarized in four inter-dependent categories: Structural, Dynamic, Behavioral and Decision making, which together enable the assessment of supply chains as complex systems. Furthermore, five mechanisms emerged for dealing with the complexity of supply chains: classification, modeling, measurement, relational analysis and handling.

Recognizing that supply chains are complex systems allows for a better grasp of the effect of positive feedback on change and transformation, and also interactions leading to dynamic equilibria, nonlinearity and the role of inter-organizational learning, as well as emerging capabilities, and existing trade-offs and paradoxical tensions in decision-making. It recognizes changing dynamics and the co-evolution of supply chain phenomena in different scales and contexts.

The purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector.

A qualitative methodological approach was applied. Data were collected from 29 semi-structured interviews with public sector auditors in Ukraine’s central government; secondary data analysis was also performed.

IAs’ role in Ukraine’s central government has changed significantly, with reforms attempting to move to performance auditing. Consequently, Ukrainian central government IAs appeared in the multi-expectation situation, due to the division of the role senders into two different areas. On one hand, IAs are expected to perform new roles set by the Ministry of Finance of Ukraine, while their traditional role as “watchdogs” is still expected by managers (heads of institutions). Diverging expectations resulted in the role conflict that impedes the change in IAs’ role and performance auditing introduction in the Ukrainian central government. Moreover, we identify factors that motivate IAs to prioritise managers’ expectations, while trying to cope with the existing role conflict in Ukraine’s central government.

This study makes a threefold contribution by enriching the understanding of auditors’ roles, role conflicts that public sector auditors may experience and factors that influence how auditors cope with such conflicts, through the lenses of role theory; exploring the change in roles with the emergence of performance auditing; and shedding light on public sector auditing in the less explored context of a post-Soviet country.

This paper aims to report on the results of a study carried out to establish the contribution of business choice and location decision to the success of small and medium enterprises in an emerging economy like Uganda.

This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 181 small and medium restaurants. The data were analyzed through correlation coefficients and hierarchical regression using statistical package for social sciences.

The findings reveal that both business choice and location decisions positively and significantly contribute to the success of small and medium enterprises. However, it was noted that more attention should be paid to location decision than business choice as determinants of SME success.

To the authors' knowledge, this is the first study to investigate the contribution of business choice and location decision to the success of SMEs using evidence from a developing African country like Uganda. Finally, this research offers practical contributions to managers and owners of SMEs who have to make strategic decisions for firm profitability, survival and growth in the competitive business arena.