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This paper aims to examine the effect of management accounting–strategy coalignment on the maqasid Shariah-based performance of Islamic banks in Indonesia. The study also examines the role of the corporate life cycle of Islamic banks in influencing the relationship between management accounting–strategy coalignment and performance.

Management accounting practices, management control systems, strategy and maqasid Shariah-based performance are measured using questionnaires which were distributed to 97 directors and heads of Islamic banks. The model of this study is analyzed using structural equation model.

This study finds that the coalignment between low cost-oriented strategy, strategic management accounting practices and mechanistic management control system has positive impact on improving maqasid Shariah-based performance. However, this study is unable to verify that corporate life cycle strengthens the positive relationship between management accounting–strategy coalignment and performance.

Limited indicators of management accounting practices in this study illustrate less comprehensive management accounting practices. Further studies may add other relevant management accounting as described by the International Federation of Accounting Committee to provide a more comprehensive management accounting practices.

This study provides recommendations to the management of Islamic banks to design management accounting practices and management control systems that fit to their strategic orientation.

This paper fulfils limited empirical studies on management accounting practices and strategy in Islamic banking industry.

This study reports an examination of the relationships between Porter's (1980) generic strategies, dynamic environments, and performance. In me study, profile deviation is used to test strategy—environment fit. A sample of 173 acute care hospitals was used to test the proposed relationship. Results from the study indicate that adherence to an externally specified ideal strategy profile has a positive effect on firm performance. From a methodological standpoint, results suggest that empirical and theoretical profiles have equal predictive validity, and both have a higher predictive validity, than a random profile. Results also suggest that profiles can not be assumed to be robust to differences in performance measures used.

Organizational performance is greatly influenced by employee behaviours and the resulting market orientation that they possess. Market orientation is a behavioural culture that affects strategy formulation and strategy implementation, and how an organization interacts with its environment and adjusts to changes within that context. The relationship between market orientation and performance is robust across several environmental contexts that are characterized by varying degrees of market turbulence, competitive intensity, and products/services introduction rates. This study identifies co‐aligned market orientation and strategy profiles corresponding to unique competitive contexts that represent best practices for an organization seeking to maximize performance in a high technology environment. This relationship becomes dynamic when one considers the assertion that organization culture is synonymous with strategy and the evidence that the external environment affects organizational culture. As a result, the ability to profile ideal orientations will have significant strategic and performance implications for organizations that will contribute to the development of a sustainable competitive advantage.

The purpose of this study is to identify organisational homeostasis factors in the context of healthcare organisations and to develop a conceptual model for green transformation.

The organisational homeostasis factors were determined by review of literature study and the opinions of healthcare experts. Scheduled interviews and closed-ended questionnaires are employed to collect data for this research. This study employed “TISM methodology” and “MICMAC analysis” to better comprehend how the components interact with one another and prioritise them based on their driving and dependence power.

This study identified 10 factors of organisational homeostasis in healthcare organisation. Recognition of interdependence, hormesis, strategic coalignment, consciousness on dependence of healthcare resources and cybernetic principle of regulations are the driving or key factors of this study.

The study's primary focus was on the organisational homeostasis factors in healthcare organisations. The methodological approach and structural model are used in a healthcare organisation; in the future, these approaches can be applied to other industries as well.

The key drivers of organisational homeostasis and the identified factors will be better comprehended and understood by academic and important stakeholders in healthcare organisations. Prioritizing the factors helps the policymakers to comprehend the organisational homeostasis for green transformation in healthcare.

In this study, the TISM and MICMAC analysis for healthcare is proposed as an innovative approach to address the organisational homeostasis concept in the context of green transformation in healthcare organisations.

The purpose of this paper is to identify, characterize, classify and conceptualize different perspectives on strategic alignment still in use, propose a taxonomy and definitions that allow understanding the various coexisting concepts, as well as investigate the implications of strategic alignment for data-driven sustainable performance of firms and supply chains.

Bibliographic review was used.

The taxonomy proposes two classes of strategic alignment: (1) Align – more rigorous types of alignment: structure alignment, strategic congruence and strategy alignment; (2) Fit – less rigorous types of alignment: contingency strategic adjustment, strategic coalignment and strategic consistency. Companies are accumulating large amounts of data, which relevance varies widely. The strategic alignment can define criteria to select only the data that have strategic value, which restricts the amount of data to be analyzed. Each of the six types of strategic alignment is appropriate for a given situation in companies and/or supply chains.

The limitations stem from the exclusive use of the taxonomy of strategic alignment, without considering the most diverse perspectives of strategy.

Decision makers will be able to identify more objectively which classes of data should be explored in each situation.

Theoretical implications – The taxonomy proposal and the definition of each of the strategic alignment perspectives solve generalized misunderstandings resulting from the lack of a clear delimitation between the perspectives and the conceptual divergence between authors, who use them as equivalent or synonymous.

From 1961 to 2019, no paper was found proposing taxonomy, typology, systematization, ranking, distribution or classification of strategic alignment. The strategic alignment can define criteria to select, within the large amount of data accumulated by the company, only those that have strategic value, what restricts the quantity of data to be analyzed and facilitates the decision of the leaders.

To achieve digital transformation, organizations have continued to rely on integrating the capabilities of information technology (IT) to facilitate decision-making and developing their reconfiguration capability to enhance agile operations. The pressure imposed by digital transformation necessitates investigations on leveraging different IT capabilities to attain substantial organizational agility in an optimal configuration. This study aims to provide a new perspective on balancing IT structural capabilities and proposes a framework for evaluating their coalignment and complementary returns based on resource orchestration theory.

A multi-method approach is used to evaluate the research model. This study tests hypotheses and explores the potential coalignment and complementary returns of balance in structural models and response surface analysis. Then, it analyzes the qualitative data and provides complementary findings to corroborate and confirm complex relationships.

Balanced structural IT capabilities facilitate organizational agility but cooperate differently with internal (e.g. IT proactive stance) and external (e.g. environmental volatility) environmental factors. Balance between IT integration and reconfiguration must be maintained from several approaches during search/selection and configuration/deployment.

This study theorizes and empirically investigates the interactive mechanisms of two IT capabilities in influencing organizational agility under different boundary conditions. It enriches the understanding of balancing capabilities for organizational agility in digital transformation.

This paper seeks to measure in a quantitative way the degree of alignment among a set of performance measures between two organizations.

This paper extends Venkatraman's test of coalignment to assess the alignment of a set of performance measures governing a contractual inter‐organizational relationship. The authors applied the test and present coefficients of misalignment across three sets of measures: those used by a service provider involved in the research, those used by customers contracting the services, and those documented in 11 contracts studied.

Results confirmed a high degree of alignment between target and actual operational performance in the contracts. The alignment of customers' financial objectives and contracts' operational metrics was low. Calculations show poor alignment between the objectives of the provider and the contribution received from the contracts.

Some limitations of the conclusions include the small sample of contracts used in the calculations. Further research should include not only actual contracts, but also failed ones.

It is possible that misaligned goals, represented in misaligned performance measures, lead to tensions in intra‐firm relationships. If these tensions are not addressed properly the relationship could be unstable or terminated prematurely. This method of measuring alignment could detect early potential dangers in intra‐firm relationships.

This paper extends Venkatraman's test of coalignment to assess the alignment of a set of performance measures governing a contractual inter‐organizational relationship. Management researchers and business professionals may use this methodology when exploring degrees of alignment of performance measures in intra‐functional and inter‐firm relationships.

In response to highly volatile and uncertain environments, many firms have implemented flexible strategies and many management researchers have discussed the topic of flexibility. The purpose of this paper is to focus on distribution flexibility, the aspect of flexibility related to a downstream supply chain and to examine the construct of distribution flexibility and how organisations make strategic choices among different distribution flexibility strategies.

This work conducts an exploratory multiple case study which analyses four Chinese manufacturers from different industries (pharmaceutical, solid/liquid separation, electric appliances, and clothing).

The results show that, given different circumstances, firms might choose an appropriate distribution flexibility strategy (one focused on either physical distribution flexibility, demand management flexibility, coordination flexibility, or on distribution flexibility co‐alignment) which fits with their distribution environment in the contingency theory sense of matching. Furthermore, for implementation, they fit a given distribution flexibility strategy to both their distribution networks and their distribution performance outcomes in the sense of gestalts or covariance.

This paper has some limitations common to all case studies, such as the limited generalisability of results (since the sample of firms is not statistically significant) and the potential subjectivity of the analysis.

The paper contributes to the existing literature by empirically investigating the dimensions of distribution flexibility, by considering how an organisation develops a distribution flexibility strategy in order to adapt to a particular environment, and by suggesting that final performance outcomes may arise through a variety of different distribution flexibility strategies.

The purpose of this paper is to explore the nature of managerial flexibility and analyse its relationship to the organizational responsiveness of firms. This paper seeks to measure responsiveness by determining the fit between contextual and organizational variables.

Using an empirical approach and data drawn from a wide range of countries and different industries this paper obtains a sufficiently validated multidimensional scale.

The research proposes a measurement scale of organizational responsiveness through four types of managerial flexibility: internal and external, structural and strategic.

Whereas researchers can benefit from the development of a methodology that integrates different perspectives on fit, practitioners can identify the organizational responsiveness in their organizations.

This paper contributes to the literature by proposing a method to identify the organizational responsiveness of firms and developing a measurement scale.

The rapid adoption of the ecosystem concept in innovation contexts has led to a proliferation of differing uses. Scholars need to be crystal clear which concept of the ecosystem they are using to facilitate communication between scholars and allow for cumulativeness and creativity. This paper aims to introduce some clarity into the conceptual mist that surrounds the notion of “ecosystems” in innovation contexts.

A review of the extant literature on ecosystems in innovation contexts to derive an integrated approach to understanding the variety of constructs in use.

This paper introduces clarity into the conceptual mist that surrounds the term “innovation ecosystem”, showing there are three basic types of ecosystems, all of which have a common focus on the collective production of a coherent system-level output.

Contributes through a comprehensive overview of the differing ecosystem types in innovation contexts and with a heuristic to disambiguate types of innovation ecosystems.