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This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization restructuring and corporate strategy changes within Jordan Customs Organization (JCO).

This paper uses a qualitative research approach and presents an interpretive case study of the JCO public sector organization. To collect data, it uses methodological triangulation, which includes interviews, historical and statistical analyses, documents and archival records. It is informed by the theoretical lens of configurational theory and strategic typologies to interpret the influences of organizational change configurations on SMA as it relates to the interplay of strategy, structure and restructuring.

The study findings agree with the related literature that SMA practices have developed management accounting from important operational transactions to gain a more strategic orientation through integrating customers, human resources, processes and financial departments. This paper concludes that specific SMA techniques have been used for strategizing by organizations in the public sector, providing a valuable counterpoint to the private sector adaptation that has dominated SMA research. This study finds that organizational restructuring has also contributed to decentralization and delegation, which has led to the distribution of tasks and specialization in accounting departments. It also concludes that SMA may facilitate or delay organizational change configurations in JCO. SMA can play a significant role in ensuring that the institution learns in response to organizational changes. On the contrary, this paper also concludes that organizational practices led to changes in SMA rules and routines.

A general criticism of case-study methods is that they lack rigor and provide little basis for generalization. First, case studies tend to be specific and individual, posing significant issues regarding generalization. Therefore, several comparative case studies involving various organizations should be conducted to ascertain if these practices have become more commonplace, especially in the public sector. Second, considering the nature of a government entity and the sensitivity of the information that required confidentiality, certain strategizing imperatives could not be directly examined, such as meetings between top management to make important decisions of strategic significance. This paper has important implications because it highlights the shortcomings of a supercilious singular relationship between strategic choices and the design of SMA practices.

This paper contributes to the growing literature by focusing on the relationship between SMA and three organizational change configurations: strategy, structure and restructuring. This paper is informed by the configuration theory perspective commonly used in accounting research. The empirical evidence in this study is provided in an SMA field, where empirical research is needed to be comparable with traditional accounting practices.

This study aims to investigate how configurations of boundary objects (BOs) support innovation teams in developing innovative product concepts. Specifically, it explores the effectiveness of different artefact configurations in facilitating collaboration and bridging knowledge boundaries during the concept development process.

The research is based on data from ten undergraduate innovation teams working with an industry partner in a creative industry. Six categories of BOs are identified, which serve as tools for collaboration. The study applies fsQCA (fuzzy-set qualitative comparative analysis) to analyse the configurations employed by the teams to bridge knowledge boundaries and support the development of innovative product concepts.

The findings of the study reveal two distinct groups of configurations: product envisioning and product design. The configurations within the “product envisioning” group support the activities of visioning and pivoting, enabling teams to innovate the product concept by altering the product vision. On the other hand, the configurations within the “product design” group facilitate experimenting, modelling and prototyping, allowing teams to design the attributes of the innovative product concept while maintaining the product vision.

This research contributes to the field of innovation by providing insights into the role of BOs and their configurations in supporting innovation teams during concept development. The results suggest that configurations of “product envisioning” support bridging semantic knowledge boundaries, while configurations within “product design” bridge pragmatic knowledge boundaries. This understanding contributes to the broader field of knowledge integration and innovation in design contexts.

This study aims to present a type of metamorphic mechanism-based quadruped crawling robot. The trunk design of the robot has a metamorphic mechanism, which endows it with excellent crawling capability and adaptability in challenging environments.

The robot consists of a metamorphic trunk and four series-connected three-joint legs. First, the walking and steering strategy is planned through the stability and mechanics analysis. Then, the walking and steering performance is examined using virtual prototype technology, as well as the efficacy of the walking and turning strategy.

The metamorphic quadruped crawling robot has wider application due to its variable trunk configuration and excellent leg motion space. The robot can move in two modes (constant trunk and trunk configuration transformation, respectively, while walking and rotating), which exhibits outstanding stability and adaptability in the examination and verification of prototypes.

The design can enhance the capacity of the quadruped crawling robot to move across a complex environment. The virtual prototype technology verifies that the proposed walking and steering strategy has good maneuverability and stability, which considerably expands the application opportunity in the fields of complicated scene identification and investigation.

The aim of this study is to understand the effect of class configurations in an active learning classroom (ALC) on students' self-perception of experiences and learning outcomes, namely participation, performance, motivation and creativity.

A self-administered survey (N = 131) was conducted in seven classes from the varied disciplines of communication, interior design and architecture. During the first half of the semester, all selected courses were conducted in traditional classrooms, whereas those in the second half were conducted in an ALC. ALC was designed to be used with several furniture configurations which could be easily set up by members of the learning community themselves. The survey was conducted at the end of semester before final exams, when students have a clear idea of the experiences in both the traditional and the new (ALC) classrooms, having spent equal time in each of these learning environments.

The main finding of the study is that students were eager to have future classes in the ALC rather than in traditional settings since the students experienced better learning outcomes in the ALC. During the second half of the semester, students who were in classes conducted following active learning (AL) pedagogies, with its supportive spatial configurations, were more aware of the learning outcomes facilitated by the physical environment. Further, the authors found that the increase in the number of furniture configurations has a statistically significant positive impact on learning outcomes.

AL pedagogy is often studied as a way of teaching and rarely with its associated classroom environments. In most of the existing studies, the configuration of furniture has often been overlooked within an AL environment by a learning community. This study fills the gap in emphasising the spatial aspects of the ALC by focusing on the specific pedagogy being followed.

There is a renowned interest in adaptability as an important principle for achieving circularity in the built environment. Circular building adaptability (CBA) could enable long-term building utilisation and flexible use of space with limited material flows. This paper identifies and analyses design strategies facilitating CBA to propose a framework for enhancing the implementation of the concept.

Interviews were conducted with professionals experienced in circular building design to explore the questions “How do currently applied design strategies enable CBA?” and “How can CBA be implemented through a conceptual design framework?”. The interviews encircled multi-residential building examples to identify currently applied circular design strategies. The interviews were analysed through qualitative content analysis using CBA determinants as a coding framework.

The results show that all ten CBA determinants are supported by design strategies applied in current circular building design. However, some determinants are more supported than others, and design strategies are often employed without explicitly considering adaptability. The design strategies that enable adaptability offer long-term solutions requiring large-scale modifications rather than facilitating low-impact adaptation by dwelling occupants. The proposed conceptual design framework could aid architects in resolving these issues and implementing CBA in their circular building design.

This paper’s contribution to CBA is threefold. It demonstrates design strategies facilitating CBA, proposes a conceptual design framework to apply the concept and identifies the need for a more comprehensive application of available adaptability strategies.

This paper aims to propose a new method to derive custom dynamic cyber risk metrics based on the well-known Goal, Question, Metric (GQM) approach. A framework that complements it and makes it much easier to use has been proposed too. Both, the method and the framework, have been validated within two challenging application domains: continuous risk assessment within a smart farm and risk-based adaptive security to reconfigure a Web application firewall.

The authors have identified a problem and provided motivation. They have developed their theory and engineered a new method and a framework to complement it. They have demonstrated the proposed method and framework work, validating them in two real use cases.

The GQM method, often applied within the software quality field, is a good basis for proposing a method to define new tailored cyber risk metrics that meet the requirements of current application domains. A comprehensive framework that formalises possible goals and questions translated to potential measurements can greatly facilitate the use of this method.

The proposed method enables the application of the GQM approach to cyber risk measurement. The proposed framework allows new cyber risk metrics to be inferred by choosing between suggested goals and questions and measuring the relevant elements of probability and impact. The authors’ approach demonstrates to be generic and flexible enough to allow very different organisations with heterogeneous requirements to derive tailored metrics useful for their particular risk management processes.

This paper compares traditional and digital banks in nine categories of complaints and provides insights to improve complaint management performance.

A sample of the major Brazilian banks was defined, with four traditional and four digital banks. The grey relational analysis (GRA) method was applied as an analytical tool to compare the most frequent complaints of traditional and digital banks. The most critical complaints identified were considered to discuss potential improvements in complaint management using quality and service management system concepts.

The GRA method enabled the development of a ranking of nine complaint categories, considering the uncertainty involved in the data and differentiating between traditional and digital banks. The most critical complaint categories, regardless of business model, were “unauthorized charges” and “poor service,” which were ranked first and second in the frequency rankings. Traditional and digital banks differed the most in the complaint category “unfair charge,” ranking third and eighth in the rankings, respectively.

Managers from traditional and digital banks can improve complaint management performance by applying ISO 9001 and ISO 20000 concepts such as incident, problem, change, service level, availability, capacity, information technology service continuity and financial management.

The study's findings can help bank managers improve service levels in the face of technological competition. Improving these organizations is an important factor for developing countries such as Brazil.

This paper reveals the differences between two business models regarding complaint management. It also considers a methodological approach to include the uncertainty related to customers' perception and subjectivity inherent to complaints.

This study analyses configurations of national culture as boundary conditions of countries’ national systems of innovation (NSI). Drawing from the NSI approach, we argue that culture’s role is that of a contingency factor shaping the relationship between investments in innovation and national innovation outputs.

We assessed the moderation effect of national culture through a systematic, two-stage approach using fuzzy-set Qualitative Comparative Analysis (fsQCA), which allows the analysis of changes induced by the moderator variables. Analyses were conducted with a diverse sample of 61 countries over a period spanning 12 years, from 2011 to 2022.

Findings reveal that investments in innovation, but not individual cultural dimensions, is a necessary condition for high innovation outputs. Furthermore, several configurations of cultural dimensions were identified as moderators of the relationship between investments in innovation and innovation outputs.

This study provides insights into cross-national innovation research by exposing the role of cultural configurations, rather than just individual cultural dimensions, as boundary conditions involved in the achievement of high levels of innovation.

Because of the global increase of climate change effects, floods are becoming more frequent and severer, especially in urban areas of coastal cities and islands where floodplains have turned into buildings because of rapid urbanisation, leading to a higher risk of damages. Urban heritage areas should be highly considered in the time of evacuation because of the vulnerability of streets and buildings and limitations on taking counteractions. Given these limitations, this study aims to propose a network of potential evacuation routes based on spatial configuration analysis of the heritage areas.

Penang Island's heritage site, namely, George Town, located on the northwest coast of Malaysia, is chosen as the case study. By using an approach of spatial configuration analysis using space syntax techniques in addition to considering the potential starting points for evacuation and flood risk map of the area, this study analysed the area's street network values for evacuation function during flood crisis time.

Potential evacuation routes were identified for flood disasters in the George Town heritage area. Furthermore, the proposed evacuation routes were evaluated in terms of time for evacuation by metric step-depth analysis of space syntax.

A few studies have focused on practical guidelines for evacuation routes based on spatial configuration analysis, an important yet neglected approach in this regard, especially concerning urban island areas. This study can contribute to providing strategies to reduce vulnerability and casualties in urban heritage areas.

Polymethyl methacrylate (PMMA) is a remarkable biocompatible material for bone cement and regeneration. It is also considered 3D printable but requires in-depth process–structure–properties studies. This study aims to elucidate the mechanistic effects of processing parameters and sterilization on PMMA-based implants.

The approach comprised manufacturing samples with different raster angle orientations to capitalize on the influence of the filament alignment with the loading direction. One sample set was sterilized using an autoclave, while another was kept as a reference. The samples underwent a comprehensive characterization regimen of mechanical tension, compression and flexural testing. Thermal and microscale mechanical properties were also analyzed to explore the extent of the appreciated modifications as a function of processing conditions.

Thermal and microscale mechanical properties remained almost unaltered, whereas the mesoscale mechanical behavior varied from the as-printed to the after-autoclaving specimens. Although the mechanical behavior reported a pronounced dependence on the printing orientation, sterilization had minimal effects on the properties of 3D printed PMMA structures. Nonetheless, notable changes in appearance were attributed, and heat reversed as a response to thermally driven conformational rearrangements of the molecules.

This research further deepens the viability of 3D printed PMMA for biomedical applications, contributing to the overall comprehension of the polymer and the thermal processes associated with its implementation in biomedical applications, including personalized implants.