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This study aims to examine the impact of implementing target costing and continuous improvement techniques in industrial companies operating in southern Palestine on achieving sustainable competitive advantage (SCA). The study mainly assesses the level of application of these techniques by Palestinian industrial companies (PICs). Furthermore, it evaluates the extent to which the integration of these two methods can impact SCA, by producing cost-effective and innovative products that meet customer demands and needs, while simultaneously achieving continuous development of the company and an SCA.

A descriptive analytical approach was used to study the target costing and continuous improvement techniques employed by industrial companies in southern Palestine. A questionnaire was administered to 415 companies in the southern West Bank to collect data on the application of target cost and continuous improvement and their impact on SCA, measured through market share, differentiation and cost reduction. Control variables, such as company age, size (measured by the number of employees) and industrial sector classification were also included in the study model.

The findings of the study revealed that the PICs apply target costing and continuous improvement at a high level. Furthermore, all dimensions of achieving SCA were found to be achieved at a high level, with market share being the most prominent. The study also found that the integration of the target costing and continuous improvement had a positive impact on achieving SCA in the PICs. However, the study found no impact on company size, age or industrial sector on achieving a competitive advantage in terms of market share or other results.

The current study was limited to the application of strategic management methods to companies within the industrial sector only. This may constitute a limitation because it neglected other sectors. Likely, another limitation was the difficulty of obtaining the quantitative numbers needed for some quantitative variables that pertain to that type of industrial companies, which are mostly family companies that could not be regulated by the local companies' law to disclose their financial statement.

If industrial companies have ambitions to reduce production costs from the planning and design stage to set the target selling price. It is based on the understanding and awareness of customers' desires while maintaining the quality of products according to the best methods of improvement and innovation; therefore, this can be achieved by using the target costing and the continuous improvement techniques through reviewing the current study and its results.

The current study sought to link two methods, simultaneously and complementary, with each other of the strategic methods of managerial accounting, which helps the companies to offer their best to attract customers, develop the product or service and maintain their continuity in a changing labor market that enables it to achieve sustainable and competitive advantage.

This study is unique in that it explores the impact of the integration of target costing or continuous improvement techniques (Kaizen) on achieving SCA in Palestine industrial companies. While previous studies have examined either target costing or continuous improvement techniques separately, this study enhances the integration of these two methods to achieve SCA.

This study aims to systematically review a total of 513 papers using experimental methods in hospitality and tourism research and then proposed new recommendations to address approaches that have been confusingly adopted or ignored in the current literature.

An extensive literature review was conducted. Together with critiques on previous studies, four recommendations were proposed to help carry out future experimental studies using more rigorous and exact approaches.

Multiple experimental studies can provide stronger evidence for theoretical arguments. Demonstration of the theoretical underlying mechanism using evidence based on mediation and moderating methods is required. The adoption of complementary methods can mitigate the generic weaknesses of experimental methods. In addition, enhancement of the realism of experiments is required to obtain stronger empirical evidence with internal and external validity.

This study proposes four constructive recommendations which help researchers to conduct future experimental design studies correctly. Valid and exact research outcomes can help practitioners to carry out new useful marketing strategies.

After reviewing 513 previous papers that used experimental design in the hospitality and tourism fields, this study proposes four new recommendations to facilitate a better understanding of experimental design. The original and innovative nature of this study will help future investigations to adopt more accurate statistical approaches.

This research proposes how Design for Six Sigma (DFSS) provides a complementary approach for business process management (BPM) lifecycle implementation in order to address gaps identified in the current literature.

The mandatory elements of a method (MEM) framework is used to illustrate DFSS's maturity as a process redesign method. The use of DFSS in a BPM context is described through several action research case examples.

This research specifies the procedure model (order of development activities), techniques, results, roles and information/meta model (conceptual data model of results) associated with using DFSS to address BPM-related challenges. The action research case examples provided discuss the details of implementing BPM using DFSS to design, implement and test redesigned processes to ensure they fulfill the needs of process participants.

While the case examples discussed were performed in only a few settings, which limits the generalizability of their results, they provide evidence regarding the wide range of domains in which the proposed DFSS-BPM approach can be applied and how the tools are used in different contexts.

This research offers a road map for addressing the challenges practitioners often face with BPM lifecycle implementation.

This research provides the first attempt to integrate DFSS as a complementary method for BPM lifecycle implementation.

The swivel construction method is a specially designed process used to build bridges that cross rivers, valleys, railroads and other obstacles. To carry out this construction method safely, real-time monitoring of the bridge rotation process is required to ensure a smooth swivel operation without collisions. However, the traditional means of monitoring using Electronic Total Station tools cannot realize real-time monitoring, and monitoring using motion sensors or GPS is cumbersome to use.

This study proposes a monitoring method based on a series of computer vision (CV) technologies, which can monitor the rotation angle, velocity and inclination angle of the swivel construction in real-time. First, three proposed CV algorithms was developed in a laboratory environment. The experimental tests were carried out on a bridge scale model to select the outperformed algorithms for rotation, velocity and inclination monitor, respectively, as the final monitoring method in proposed method. Then, the selected method was implemented to monitor an actual bridge during its swivel construction to verify the applicability.

In the laboratory study, the monitoring data measured with the selected monitoring algorithms was compared with those measured by an Electronic Total Station and the errors in terms of rotation angle, velocity and inclination angle, were 0.040%, 0.040%, and −0.454%, respectively, thus validating the accuracy of the proposed method. In the pilot actual application, the method was shown to be feasible in a real construction application.

In a well-controlled laboratory the optimal algorithms for bridge swivel construction are identified and in an actual project the proposed method is verified. The proposed CV method is complementary to the use of Electronic Total Station tools, motion sensors, and GPS for safety monitoring of swivel construction of bridges. It also contributes to being a possible approach without data-driven model training. Its principal advantages are that it both provides real-time monitoring and is easy to deploy in real construction applications.

The purpose of this study is to develop a framework for categorizing and evaluating stakeholders that addresses the key five constraints of The Theory of Stakeholder Identification and Salience (TSIS), including (1) binary attributes, (2) heterogeneous stakeholders in each category, (3) ignoring stakeholder-organization relationship, (4) ignoring stakeholders' communication frequency and (5) ignoring fringe stakeholders.

In the first step, a set of solutions for the limitations and constraints of TSIS was extracted by holding three rounds of the Delphi method with the participation of 42 senior and middle Iranian managers in various organizations and based on it, “Basic Analysis for Stakeholder Evaluation and Classification” (BASEClass) was developed as an enhanced theoretical and empirical framework for stakeholder analysis. In the second Step BASEClass is validated by conducting an empirical study in an organization with the participation of 46 managers, experts and specialists.

BASEClass is an enhanced theoretical and methodological framework for classifying stakeholders based on the three primary attributes of legitimacy, power and urgency, and also the communication quantity as a complementary attribute in a 3D cubical schema, prioritizing stakeholders in several cubes based on one of the multi-criteria group decision-making methods.

BASEClass effectively reduces the mentioned limitations and constraints of TSIS and as a result can improve the effectiveness of strategies for dealing with different stakeholders.

This paper aims to depart from the national innovation system (NIS) arguments that countries' institutional arrangements and performance result from various complementary factors that generate innovative activities and products within economies.

To further explore these dimensions, the main objective of this paper is to address the determinants of global heterogeneity in the innovation outcomes of the nations. Thus, the research employs descriptive data analysis and multivariate regression models, using data from the Global Innovation Index (GII) to analyze innovation systems cross-regionally concerning institutional arrangements and performance. Since 2013, the GII, has annually measured and ranked the innovation inputs and outputs of more than a hundred countries based on a comprehensive and sophisticated approach and a multidimensional perspective.

The author found the empirical results remarkably interesting in many respects. The different indexes of innovation inputs affect the country's performance level, but not all show a statistically significant impact on innovation outputs. Institutions and infrastructure indexes do not affect the innovative performance of the economies. The main determinants of innovation performance worldwide are business sophistication, human capital & research (HC&R) and market sophistication. In short, the research presents an original contribution, mainly because it explores different views on NIS disparities worldwide, using complementary methodological strategies and based on comprehensive data on innovative inputs and outputs in the countries.

The findings add new evidence-based knowledge on the determinants of innovation performance in different realities, such as political, economic and administrative. These realities formulate innovation policies and implement them worldwide.

This paper studies the Digital Service Innovation (DSI) concept by systematically reviewing earlier studies from various scholarly communities. This study aims to recognize how recent advances in DSI literature from different research streams complement and can be incorporated into the growing digital servitization literature to define better and understand DSI.

After systematically identifying 123 relevant articles, this study employed complementary methods, such as author bibliographic coupling, linguistic text mining/textual analysis and qualitative content analyses.

This paper first maps the intellectual structure and boundaries of the DSI-related communities and qualitatively assesses their characteristics. These communities are (1) Innovation for digital servitization, (2) Service innovation in the digital age and (3) Adoption of novel e-services enabled by information system development. Next, the composition of the DSI concept is examined and depicted to comprehend the notion's critical dimensions. The findings discuss the range of theories and methods in the existing research, including antecedents, processes and outcomes of DSI.

This study reviews, extends the understanding of origins and critically evaluates DSI-related research. Moreover, the paper redefines and clarifies the structure and boundaries of the DSI-concept. In doing so, it elaborates on the substance of DSI and identifies the essential themes for its understanding and conceptualization. Thus, the study helps the future development of the concept and allows knowledge accumulation by bridging adjacent research communities. It helps researchers and managers navigate the foggy emerging research landscape.

Both technological and human-centric perspectives need to be acknowledged when combining lean production practices and Industry 4.0 (I4.0) technologies. This study aims to explore and explain how lean production practices and I4.0 technologies may coexist to enhance the human-centric perspective of manufacturing operations in the era of Industry 5.0 (I5.0).

The research approach is an explorative and longitudinal case study. The qualitative data collection encompasses respondents from different job functions and organizational levels to cover the entire organization. In total, 18 interviews with 19 interviewees and five focus groups with a total of 25 participants are included.

Identified challenges bring forth that manufacturing organizations must have the ability to see beyond lean production philosophy and I4.0 to meet the demand for a human-centric perspective in socially sustainable manufacturing in the era of Industry 5.0.

The study suggests that while lean production practices and I4.0 practices may be considered separately, they need to be integrated as complementary approaches. This underscores the complexity of managing simultaneous organizational changes and new digital initiatives.

The research presented illuminates the elusive phenomena comprising the combined aspects of a human-centric perspective, specifically bringing forth implications for the co-existence of lean production practices and I4.0 technologies, in the transformation towards I5.0.

The study contributes to new avenues of research within the field of socially sustainable manufacturing. The study provides an in-depth analysis of the human-centric perspective when transforming organizations towards Industry 5.0.

This study investigates the way in which acquisition-related human factors affect knowledge transfer in the context of Chinese cross-border M&A for strategic assets. The authors find that the process of knowledge transfer is reciprocal for revenue and cost synergies, including explicit and tacit knowledge. The establishment of joint ventures (JV) in China after the takeover boosts product-oriented knowledge transfer from overseas-acquired firms in mature markets to Chinese acquirers. The promotion of overseas synergies stimulates complementary knowledge transfer flow, which is reversely transferred from Chinese acquirers to overseas-acquired subsidiaries such as low-saving sourcing and new market applications. This study identifies three acquisition-related human factors that impact overseas knowledge senders for knowledge transfer. These human factors are implemented by Chinese strategic investors as new shareholders during the loosen integration phase. The first facilitator is all-round communication programs with top management involvement, aiming to build up constructive communication channels to boost knowledge transfer. The second facilitator is competence-based trust, which stimulates cooperation and application based on similar professional competence between Chinese acquirers and their overseas-acquired subsidiaries. The impeder is a high turnover of key skilled workers at Chinese acquirers to undermine the effectiveness of knowledge transfer.

Organizations working in high-hazard environments contribute significantly to modern society and the economy, not only for the valuable resources they hold but also for the indispensable products and services they provide, such as power generation, transportation and defense weapons. Therefore, the main purpose of this study is to develop a framework that outlines future research on systems safety and provides a better understanding of how organizations can effectively manage hazard events.

In this research, we developed the high hazard theory (HHT) and a theoretical framework based on the grounded theory method (GTM) and the integration of three established theoretical perspectives: normal accident theory (NAT), high reliability theory (HRT) and resilience engineering (RE) theory.

We focused on the temporal aspect of accidents to create a timeline showing the progression of hazard events and the factors contributing to safety and hazards in organizations. Given the limitations of the previous theories in providing a coherent explanation of hazard event escalation in high-hazard organizations (HHOs), we argue that the highlighted theories can be more complementary than contradictory regarding their standpoints on disasters and accident prevention.

A proper appreciation of the hazard nature of organizations can help reduce their susceptibility to failure, prevent outages and breakdowns of systems, identify areas for improvement and develop strategies to enhance performance.

By developing HHT, we contribute to systems safety research by developing a new, refined theory and enrich the theoretical debate. We also expand the understanding of scholars and practitioners about the characteristics of organizations working in high-hazard environments.