Search results

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.

Project delivery organizations (PDO) have to develop competitive advantage against new entrants. This study aims to explore the knowledge conversion transactions proposed by Nonaka and Takeuchi (1995) in project phases through the interplay of dynamic and operational capabilities. This study is based on a case study for a PDO in the engineering industry.

This study proposes a model of dynamics between the constructs, and its illustration with a case study of a PDO. The research extends the socialization, externalization, combination and internalization (SECI) model of knowledge management (KM).

This study provides an overview of existing research related to the constructs like applicability of operational and dynamic capabilities, knowledge configuration and knowledge management processes to individual projects delivered by a PDO for its clients. Further, this study provides an overview of the knowledge configuration adopted by an organization and how it helps to build the competitive advantage of an organization.

This study proposes a model for applying the constructs to each of the phases of a project. It then illustrates the knowledge value chain in a PDO in the field of engineering projects with detailed insights into the steps of sensing, seizing and sharing knowledge across the project life cycle.

Project-based firms can use the learnings and create their own SECI model linking the conceptual model of KM and PDO and KM value chain.

In social projects implementation, this conceptual model and process will be helpful in building efficiency and effectiveness.

This case study presents the knowledge value chain in a PDO in the field of engineering projects with detailed insights into the steps of sensing, seizing and sharing knowledge across the project life cycle.

Knowledge-intensive entrepreneurial firms succeed when they can better marshal their knowledge resources into productive advantages, necessitating entrepreneurial orientation (EO) and knowledge management (KM) processes of knowledge acquisition, application, conversion and protection. However, configurations of EO and KM processes are unaccounted for in extant theory, and the differences between the operating context of knowledge-intensive entrepreneurial firms are unclear. Therefore, this study investigates the configurational combination of EO and KM processes in two different contexts as native and immigrant entrepreneurial firms.

Drawing on the knowledge-based theory, the authors apply fuzzy-set qualitative comparative analysis (QCA) and necessity analysis of QCA (NCA) to data from Malaysian native (N = 185) and immigrant (N = 146) service-oriented entrepreneurial firms.

The results demonstrate that immigrant entrepreneurial firms’ performance relies on knowledge processes of knowledge acquisition and application to ensure intelligent effectuation of EO; but for native entrepreneurial firms, the critical knowledge processes for performance success are knowledge conversion and protection. The NCA suggests that EO is critical for both firms; however, conjunctional causations differ based on KM processes.

This study enriches the emerging knowledge-based theory of the entrepreneurial-oriented firm by advancing the theory and conversation by revealing how EO, KM processes and context link in which the profile of the EO–performance relationship is configurationally dependent. The study advances the knowledge-based theory of entrepreneurially-oriented firms to account for entrepreneurship in context.

Organizations are fast adopting new technologies such as automation, analytics and artificial intelligence, collectively called intelligent automation, to drive digital transformation. When adopting intelligent automation, there is a need to understand the success factors of these new technologies and adapt agile software development (ASD) practices to meet customer expectations. The purpose of this paper is to explore the success factors of intelligent automation and create a framework for managers and practitioners to meet dynamic business demands. Total interpretive structural modeling (TISM) framework is a suitable approach to integrate quantitative measurement with qualitative semi-structured interviews capturing the context of the individual organization environment.

This paper identified agility factors and their interrelationships using a TISM framework. TISM results were validated using a one-tailed t-test to confirm the interrelationships between factors. Furthermore, the agility index of a case project organization was assessed using a graph-theoretic approach (GTA) to identify both the triggering factors for agility success and improvement proposals.

Results showed that leadership vision, organization structure and program methodology were driving factors. The TISM model was validated statistically and the agility index of the intelligent automation case project organization was calculated to be79.5%. Here, a GTA was applied and the triggering factors for improvement of the agility index were identified.

The limitations of the study are described along with the opportunities for future research as the field evolves through the rapid innovation of technology and products.

The increasing role of digital transformation in enterprise strategy and operations requires practitioners to understand how ASD practices must be planned, measured and/or improved over time through the implementation of automation, analytics and artificial intelligence programs. The TISM digraph provides a framework of hierarchical structure to organize the influencing factors, which assists in achieving organizational goals. This study highlights the driving factors which contribute to the success of intelligent automation projects and project organizations.

This is a first attempt to analyze the interrelationships among agility factors in intelligent automation projects (IAP) using TISM and the assessment of the agility index of a case IAP organization using a GTA.

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’s main objective is to explore the ISO 9001 implementation model and identify a future research agenda. This is important because not all organizations find it easy to implement ISO 9001, and not all organizations get positive benefits after implementing it.

The paper presents a comprehensive review of the literature on ISO 9001 implementation models using the preferred reporting items for systematic reviews (PRISMA) methodology to systematically review the existing literature on ISO 9001 implementation models. Relevant studies published from 2003 to early 2023 are explored to reveal the research landscape, gaps and trends.

Many ISO 9001 implementation methods have been developed for actual implementation in organizations, including models, frameworks, special variable considerations, application uses and integration. These methods were developed and applied to cover gaps regarding constraints, unbeneficial, special conditions, implementation objectives and organization types in ISO 9001 implementation. Current issues and future research on ISO 9001 implementation models were found, namely ISO 9001 implementation models specific to SMEs, ISO 9001 implementation levels, ISO 9001 implementation models that are agile to change, and affordable certification models.

Only a few researchers have systematically reviewed the literature or taken a bibliometric approach in their analyses to provide an overview of the current trends and links to ISO 9001 implementation models. The ISO 9001 standard is a general standard and can be applied by all organizations with the implementation method left to the implementer. Many implementation methods have been developed, but several implementation obstacles and disadvantages are still found. It is important to know the extent of current research and discover future research gaps regarding methods of implementing the ISO 9001 standard.

Despite the knowledge transfer between projects has received increasing attention from scholars, few scholars still conduct comprehensive research on inter-project knowledge transfer from both horizontal and vertical perspectives. Besides, knowledge transfer is affected by multiple antecedent conditions, and these factors should be combined for analysis. Therefore, this paper aims to explore the key factors influencing knowledge transfer between projects using the fuzzy-set qualitative comparative analysis (fsQCA) method from both horizontal and vertical perspectives and how these factors combine to improve the effectiveness of knowledge transfer (EKT) between projects.

First, nine factors affecting knowledge transfer between projects were identified, which were from the four dimensions of subject, relationship, channel, and context, namely temporary nature (TN), time urgency (TU), transmit willingness (TW), receive willingness (RW), trust (TR), project-project transfer channels (PPC), project-enterprise transfer channels (PEC), organizational atmosphere (OA), and motivation system (MS). Then, the source of the samples was determined and the data from the respondents was collected for analysis. Following the operation steps of the fsQCA method, variable calibration, single condition necessity analysis, and configuration analysis were carried out. After that, the configurations of influencing factors were obtained and the robustness test was conducted.

The results of the fsQCA method show that there are five configurations that can obtain better EKT between projects. Configuration 3 (∼TN * ∼TU * TW * RW * TR * ∼PPC * PEC * MS) has the highest consistency, indicating that it has the highest degree of the explanatory variable subset. Configuration 1 (∼TN * ∼TU * TW * RW * PEC * OA * MS) has the highest coverage, meaning that this configuration can explain most cases. Also, the five configurations were divided into three types: vertical transfer, horizontal-vertical transfer, and channel-free transfer category.

Firstly, this study explores the key factors influencing knowledge transfer between projects from four dimensions, which presents the logical chain of influencing factors more clearly. Then, this study divided the five configurations obtained into three categories according to the transfer direction: vertical, horizontal-vertical, and channel-free transfer, which gives implications to focus on both horizontal knowledge transfer (HKT) and (VKT) when studying knowledge transfer between projects. Lastly, this study helps to realize the exploration of combined improvement strategies for EKT, thereby providing meaningful recommendations for enterprises and project teams to facilitate knowledge transfer between projects.

This study advocates the importance of taking an evolutionary perspective in the strategic configuration of closed-loop supply chains (CLSC) in the transition to a circular economy. Building on the supply chain management and industrial dynamics research domains, an evolutionary analytical framework was developed and applied in the empirical context of the ongoing industrial transition to e-mobility.

This study is designed as an in-depth exploratory case study to capture the multi-layer dynamic complexities and their interplay in CSLC development. The empirical investigation was based on two-year interactions between the authors and various departments in a leading European heavy vehicle manufacturer. The proposed evolutionary analytical framework was used for investigating the dynamics of four CLSC configurations through ten possible trajectories.

The findings demonstrate that the evolution of each CLSC configuration comes with multiple challenges and requirements and point out the necessity for the co-development of technologies, product design and production, and infrastructure through long-term relationships among key supply chain actors. However, this evolutionary journey is associated with multiple dilemmas caused by uncertainties in the market and technology developments. All these factors were properly captured and critically analyzed, along with their interactions, thanks to the constructs included in the proposed evolutionary analytical framework.

The proposed evolutionary framework is applicable for examination of SC transformation in the context of market and technology development, and is particularly relevant for transitioning from linear SC to CLSC. The framework offers a single actor perspective, as it does not directly tackle dynamics and effects of actions taken by SC actors.

The developed framework can support SC managers in identifying, framing, and comparing alternative strategies for CLSC configuration in the transition process.

This study proposes the framework for understanding and guiding the evolutionary process of CLSC development. Its uniqueness lies in the integration of concepts from innovation and evolutionary theories coming from industrial dynamics and SCM literature streams.

Organizations are faced with increasing pressure to engage in sustainable development. There is an ongoing discussion on how to incorporate green thinking into lean management systems. This study aims to investigate configurations of lean and green supply chain management (GSCM) practices associated with high environmental performance.

The study uses survey data from a sample of Portuguese manufacturing firms and apply fuzzy-set qualitative comparative analysis to examine the data. This configurational technique allows to capture the synergetic effect of lean and GSCM practices and identify distinct combinations leading to the outcome of interest.

Seven configurations of lean and green practices are associated with high environmental performance. The implementation of lean practices is required in all configurations. Analysis of alternative combinations reveals trade-offs between lean initiatives and environmental goals. Four configurations require low level of implementation of pull production. In one configuration, high environmental performance is achieved with low implementation of statistical process control and without lean employee involvement.

This study expands the literature on lean management by identifying different strategies to integrate lean and GSCM practices to achieve high environmental performance.

The findings suggest different strategies to achieve high environmental performance. Managers need to selectively implement lean and green supply chain practices to achieve the desired combinatorial effect, which may require not to implement specific lean practices.

The study demonstrates the synergetic effects of lean and green practices on environmental performance using a configurational perspective. In addition, it identifies combinations that require a low level of implementation of specific lean practices.

Safety professionals' primary job is to execute safety control measures towards frontline personnel, and previous studies focus on the effectiveness of such controls. Rare research efforts, however, have been devoted to the effectiveness of management control measures towards safety professionals themselves. This study aimed to fill up this knowledge gap by examining whether safety professionals under differing management control configurations differ in their work attitudes, including affective commitment, job satisfaction, career commitment and intention to quit.

Drawing on a holistic view of control, five forms of management control, i.e. outcome control, process control, capability control, professional control and reinforcement, were investigated. A cross-sectional questionnaire survey targeting at construction safety professionals was conducted. The latent profile analysis approach was employed to identify how the five forms of management control are configured, i.e. identifying the distinctive patterns of control profiles. The Bolck–Croon–Hagenaars method was then used to examine whether safety professionals' work attitudes were different across the identified control profiles.

Seven distinct control profiles were extracted from the sample of 475 construction safety professionals. The overall test of outcome means showed that mean levels of affective commitment, job satisfaction and intentions to quit were significantly different across the seven profiles. The largest that was also the most desirable subgroup was the high control profile (n = 161, 33.9%). The least desirable subgroups included the low control profile (n = 75, 15.8%) and the low capability and professional control profile (n = 12, 2.5%). Pairwise comparison suggested that capability, professional and process controls were more effective than outcome control and reinforcement.

In theory, this study contributes to the burgeoning literature on how to improve the effectiveness of control measures targeted at safety professionals. The results suggested that effective management controls involve a fine combination of formal, informal, process and output controls. In practice, this study uncovers the ways in which managers leverage the efforts of safety professionals in achieving safety goals. Particularly, it informs managers that the control configurations, instead of isolated controls, should be executed to motivate safety professionals.