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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.

As historic cities evolve, change in their urban form can be expected. Yet, uncontrolled change of land plots, which represent a significant element of urban form, leads to uncontrolled change in buildings' configurations and typologies threatening accordingly the urban character of heritage contexts. Mechanisms controlling plot subdivision, however, can play an effective role in guiding developments and in controlling urban change in heritage settings. The present study seeks to assist decision-makers in their attempt to control urban change in heritage areas through a plot-based approach.

This paper is divided into three sections: the first focuses on plot subdivision as a key aspect of urban form; the second illustrates the case of the heritage village of New Gourna in Luxor and the third includes discussion and implications of adopting a plot-based morphological approach to control morphological transformation in heritage contexts. For the morphological analysis of New Gourna, the study relied on comparative cartographic analysis of original drawings of the village versus the situation in 2022. The morphological analysis focuses mainly on qualitative and quantitative aspects of plot configurations and building patterns.

Findings support the urgency of establishing a plot-based strategy to maintain urban character of heritage contexts in Egypt and call for a plot-based morphological approach to control change and inform new development attempts.

The present research provides an assessment of the morphological transformation of the heritage village of New Gourna. In addition, it proposes a plot-based approach for heritage contexts under transformation.

This study explores the characteristics of female space evolution in Korean vernacular houses in the Yanbian region of China. In addition, it discusses the influence of social logic on the evolution of female spaces.

This study utilises space syntax methodology to examine the evolution of female spaces in Korean vernacular houses in terms of connectivity value, step depth and integration value. Furthermore, it conducts an analytical exploration of social logic based on the evolutionary characteristics of female space.

The findings elucidate the evolutionary characteristics of the spatial configuration of female spaces in Korean vernacular houses, with differential changes in connectivity, a gradual tendency towards openness and simplicity and increased accessibility and centrality. This reflects the changing spatial needs of Korean women brought about by changes in lifestyle, consciousness, social status and family structure.

This study provides perspectives and insights into the vernacular architecture and architectural sociology of ethnic minorities in regions of China and Asia. Furthermore, it can provide relevant construction organisations with a more intuitive understanding of Korean vernacular houses and a reference for future house renewal and construction in the Yanbian region.

Although many studies have investigated various aspects of Korean vernacular houses and female spaces, none have examined the influence of social logical changes on the evolution of female spaces in Korean vernacular houses. Thus, this study is valuable and novel.

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.

Applying both the dynamic capability and configuration theoretical perspectives, the paper showcases the role of network configuration and dynamics of hybrid offerings in both developed and emerging markets by high-tech firms.

The current paper uses an exploratory qualitative research methodology based on in-depth case studies of three Finnish high-tech firms operating in the medical technology industry globally.

The findings from the study showed that dynamic capabilities such as sensing and customer engagement along with internal coordination and adaptation capabilities are critical to the success of hybrid market offerings. Moreover, dynamic capabilities were found to be influential in those emerging and advanced international markets where case firms were less familiar with market dynamics. Moreover, the configuration of these capabilities within functional units and coordination of marketing and R&D activities can be effective for creating hybrid offerings in international markets. Ultimately, this was found to be the case even though target market selection for hybrid offerings was influenced by the level of convergence and fragmentation of the market.

Applying the configuration theory, this is one of the first studies to specifically analyze the differences in organizational network configuration changes in relation to hybrid market offerings in both developed economies and emerging economies. The findings contribute to hybrid market offering literature by pointing out that not only internal capabilities are important for enacting hybrid offerings, but the roles of ecosystems and knowledge centers are also extremely important to develop hybrid offerings. This paper also highlights the criticality of under-studied dynamic capabilities such as market sensing and customer engagement in the context of hybrid offerings in international markets. This showcases the wider role of ecosystems in enabling technology firms to develop hybrid offerings.

The purpose of this paper is to propose a strategy for the final assembly of helicopter fuselage with weak rigidity parts and mismatched jointing butt ends.

The strategy is based on path planning methods. Compared with traditional path planning methods, the configuration-space and collision detection in the method are different. The obstacles in the configuration-space are weakly rigid and allow continuous contact with the robot. The collision detection is based on interference magnitudes, and the result is divided into no collision, weak collision and strong collision. Only strong collision is unacceptable. Then a compliant jointing path planning algorithm based on RRT is designed, combined with some improvements in search efficiency.

A series of planning results show that the efficiency of this method is higher than original RRT under the same conditions. The effectiveness of the method is verified by a series of simulations and experiments on two sets of systems.

There are few reports on the automation technology of helicopter fuselage assembly. This paper analyzes the problem and provides a solution from the perspective of path planning. This method contains a new configuration-space and collision detection method adapted to this problem and could be intuitive for the jointing of other weakly rigid parts.

Innovation ambidexterity is crucial for fostering growth and gaining a competitive advantage in small and medium enterprises (SMEs). Previous research indicates that achieving a balance between exploration and exploitation is a multifaceted phenomenon occurring across various levels. This paper aims to examine the influence of individual, organizational and institutional factors on the ambidextrous innovation of Chinese niche leaders using a configurational perspective.

This study uses secondary data collected from 69 Chinese niche leaders in the new equipment manufacturing industry. The authors use fuzzy-set qualitative comparative analysis to investigate how owner openness, age, digitization, the formal institutional environment and the informal institutional environment jointly influence innovation ambidexterity.

By using fuzzy set analysis, this study categorizes combinations of interdependent factors that promote innovation ambidexterity. In particular, the authors pinpoint three configurations that foster high innovation ambidexterity and two configurations that lack such high levels of innovation ambidexterity. The analysis results suggest that innovation paradoxes in SMEs are linked to a nested system comprising leadership, organizational factors and the institutional environment.

This study elucidates the mechanism of innovation ambidexterity through a configurational perspective. This research proposes and validates a framework that enables SMEs to develop ambidextrous innovation capabilities, thereby integrating organizational ambidexterity theory and shedding light on the intricately complex nature of innovation ambidexterity.

The study examines the remote integration process of advanced manufacturing technology (AMT) into the production system and identifies key challenges and mitigating actions for a smoother introduction and integration process.

The study adopts a case study approach to a cyber-physical production system at an industrial technology center using a mobile robot as an AMT.

By applying the plug-and-produce concept, the study exemplifies an AMT's remote integration process into a cyber-physical production system in nine steps. Eleven key challenges and twelve mitigation actions for remote integration are described based on technology–organization–environment theory. Finally, a remote integration framework is proposed to facilitate AMT integration into production systems.

The study presents results purely from a practical perspective, which could reduce dilemmas in early decision-making related to smart production. The proposed framework can improve flexibility and decrease the time needed to configure new AMTs in existing production systems.

The area of remote integration for AMT has not been addressed in depth before. The consequences of lacking in-depth studies for remote integration imply that current implementation processes do not match the needs and the existing situation in the industry and often underestimate the complexity of considering both technological and organizational issues. The new integrated framework can already be deployed by industry professionals in their efforts to integrate new technologies with shorter time to volume and increased quality but also as a means for training employees in critical competencies required for remote integration.