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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 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.

This study aims to propose a combined effect framework to explore the relationship between research and development (R&D) team networks, knowledge diversity and breakthrough technological innovation. In contrast to conventional linear net effects, the article explores three possible types of team configuration within enterprises and their breakthrough innovation-driving mechanisms based on machine learning methods.

Based on the patent application data of 2,337 Chinese companies in the biopharmaceutical manufacturing industry to construct the R&D team network, the study uses the K-Means method to explore the configuration types of R&D teams with the principle of greatest intergroup differences. Further, a decision tree model (DT) is utilized to excavate the conditional combined relationships between diverse team network configuration factors, knowledge diversity and breakthrough innovation. The network driving mechanism of corporate breakthrough innovation is analyzed from the perspective of team configurations.

It has been discerned that in the biopharmaceutical manufacturing industry, there exist three main types of enterprise R&D team configurations: tight collaboration, knowledge expansion and scale orientation, which reflect the three resource investment preferences of enterprises in technological innovation, network relationships, knowledge resources and human capital. The results highlight both the crowding-out effects and complementary effects between knowledge diversity and team network characteristics in tight collaborative teams. Low knowledge diversity and high team structure holes (SHs) are found to be the optimal team configuration conditions for breakthrough innovation in knowledge-expanding and scale-oriented teams.

Previous studies have mainly focused on the relationship between the external collaboration network and corporate innovation. Moreover, traditional regression methods mainly describe the linear net effects between variables, neglecting that technological breakthroughs are a comprehensive concept that requires the combined action of multiple factors. To address the gap, this article proposes a combination effect framework between R&D teams and enterprise breakthrough innovation, further improving social network theory and expanding the applicability of data mining methods in the field of innovation management.

This study aims to investigate the configurational effects of five rules – artificial intelligence (AI)-based hiring decision transparency, consistency, voice, explainability and human involvement – on applicants' procedural justice perception (APJP) and applicants' interactional justice perception (AIJP). In addition, this study examines whether the identified configurations could further enhance applicants' organisational commitment (OC).

Drawing on the justice model of applicants' reactions, the authors conducted a longitudinal survey of 254 newly recruited employees from 36 Chinese companies that utilise AI in their hiring. The authors employed fuzzy-set qualitative comparative analysis (fsQCA) to determine which configurations could improve APJP and AIJP, and the authors used propensity score matching (PSM) to analyse the effects of these configurations on OC.

The fsQCA generates three patterns involving five configurations that could improve APJP and AIJP. For pattern 1, when AI-based recruitment with high interpersonal rule (AI human involvement) aims for applicants' justice perception (AJP) through the combination of high informational rule (AI explainability) and high procedural rule (AI voice), there must be high levels of AI consistency and AI voice to complement AI explainability, and only this pattern of configurations can further enhance OC. In pattern 2, for the combination of high informational rule (AI explainability) and low procedural rule (absent AI voice), AI recruitment with high interpersonal rule (AI human involvement) should focus on AI transparency and AI explainability rather than the implementation of AI voice. In pattern 3, a mere combination of procedural rules could sufficiently improve AIJP.

This study, which involved real applicants, is one of the few empirical studies to explore the mechanisms behind the impact of AI hiring decisions on AJP and OC, and the findings may inform researchers and managers on how to best utilise AI to make hiring decisions.

The role of corporate social responsibility (CSR) fulfillment is critical when building resilience of project-based organizations (PBOs). However, fulfilling CSR to build a highly resilient PBO remains a black box problem. This study explores the different CSR combinations that enhance PBO resilience.

This study defines CSR in terms of shareholder, employee, and social CSR, and analyzes corporate characteristics in terms of corporate scale and nature. Data are collected from Hexun.com and the China Stock Market and Accounting Research Database (CSMAR). The qualitative comparative analysis (QCA) method is used to analyze 48 listed construction and engineering companies from China to explore the CSR configurations for PBOs in enhancing organizational resilience.

A large firm size is a necessary condition for high organizational resilience. We find six paths to build high and non-high resilience in PBOs, and the driving mechanisms of high and non-high resilience exhibit an asymmetric relationship.

This study cracks the black box of CSR fulfillment and PBO resilience. It reveals the CSR configurations that enhance or inhibit the resilience of PBOs. It also provides scientific basis for PBOs in their fulfillment of CSR in response to crises, and the enhancement of organizational resilience. Future research can be expanded to other industries, as the study sample is only limited to civil engineering construction companies. Since this study uses cross-sectional data, time series can be introduced in the future to further explore the relationship between CSR and organizational resilience.

This study provides targeted suggestions that can help decision-makers of construction companies to determine how they can fulfill CSR to enhance organizational resilience. At the same time, it can provide intellectual support for PBOs to cope with systemic crises and promote the fulfillment of CSR.

In terms of theoretical value, on the one hand, this study verifies the relationship between CSR fulfillment and PBO resilience, revealing its mechanism of action and multiple paths; on the other hand, it provides a new way of thinking for management research methods and enriches the theoretical study of organizational resilience.