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Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation.

A structured literature review was conducted by rigorously following the steps defined in previous studies. The structured nature of the literature review paves the way for a solid understanding and critical analysis of the state of the art of research on non-financial reporting formats in public sector organizations.

The critical analysis of the literature shows that most existing studies have focused on sustainability reporting in higher education institutions, local governments and state-owned enterprises, while remaining silent on the healthcare sector. Additional theoretical and empirical approaches should feed future research. Several areas deserve further investigations that might impactfully affect public sector organizations, standard setters, practitioners and scholars.

This paper offers a comprehensive review of the literature on different reporting formats that public sector organizations adopt to report various dimensions of their performance to both internal and external stakeholders. The structured literature review enables the identification of future directions for the literature in this field.

This study aims to propose an offline exploratory method that consists of two stages: first, the authors focus on completing the kinematics model of the system by analyzing the Jacobians in the vicinity of the starting point and deducing a virtual input to effectively navigate the system along the non-holonomic constraint. Second, the authors explore the sensorimotor space in a predetermined pattern and obtain an approximate mapping from sensor space to chained form that facilitates controllability.

In this paper, the authors tackle the controller acquisition problem of unknown sensorimotor model in non-holonomic driftless systems. This feature is interesting to simplify and speed up the process of setting up industrial mobile robots with feedback controllers.

The authors validate the approach for the test case of the unicycle by controlling the system with time-state control policy. The authors present simulated and experimental results that show the effectiveness of the proposed method, and a comparison with the proximal policy optimization algorithm.

This research indicates clearly that feedback control of non-holonomic systems with uncertain kinematics and unknown sensor configuration is possible.

The purpose of this paper is to explore the relationship between organizational learning capability and business performance of Vietnamese firms.

Based on the literature review, the authors proposed five hypotheses covering the relationships between different dimensions of organizational learning capability and business performance. Data collected from a survey of 160 Master of Business Administration students working in different firms in Vietnam were analyzed to test the proposed hypotheses.

The results confirmed that organizational learning capability has positive effect on business performance. Moreover, two out of four dimensions of organizational learning capability are having positive relationship with business performance (management commitment to learning and “knowledge transfer and integration”).

The paper gives some suggestions for firms to improve their business performance through enhancing organizational learning capability.

This study provides important insights into the recognized yet under-researched relationship between organizational learning capability and business performance and confirms that organizational learning capability has a positive impact on business performance in Vietnam context.

Strategic agility is a fuzzy concept that has become crucial to cope with environmental uncertainty and instability; hence, more in-depth studies are highly needed. The aim of this paper is to shed light on the still diffuse research area of strategic agility by clarifying its scope and concept, as well as identifying the different topics that have been examined thus far. Finally, the intent of this paper is to show the existing gaps in the literature to provide scholars with a clear roadmap for future research.

Bibliometric and content analyses are used in this study to review the most impactful papers in strategic agility between 1996 and 2021. Citation and mapping analyses are conducted through SciMAT software, and a dynamic approach is adopted by assessing and discussing the evolution of strategic agility throughout five different periods.

This study reveals that strategic agility is a research line that has neither gained consensus nor reached maturity and that it is linked to several thematic areas or topics. The study offers a complete understanding of the state of the art of strategic agility over time and underscores its main future research lines.

This study presents a complete map of the strategic agility research thus far by using novel bibliometric techniques. This approach is especially interesting because it allows for identifying the dynamic relationships among themes within the topic over five different periods.

策略靈活性是一個模糊概念。這個概念對應付環境的不確定性和不穩定性至為重要, 因此, 我們極須對其作更深入之研究。目前, 對策略靈活性的研究範圍仍很分散。本文擬為這研究範圍提供解說, 方法是透過闡釋策略靈活性的範疇和概念, 及確定至今曾被探討過的課題。最後、本文擬顯示目前文獻中的研究缺口, 以為學者提供一個未來研究的清晰藍圖 。

研究利用文獻計量分析法與內容分析法, 去審視1996年至2021年期間研究策略靈活性最有影響力的文章, 透過SciMAT可視化軟件進行引用文獻及繪圖分析, 亦採用動態方法, 去評估及討論橫跨五個不同時期策略靈活性的演變。

研究顯示、策略靈活性為一既無共識, 也未臻成熟的研究線; 研究亦顯示、策略靈活性與多個專題領域及主題相關連。本研究使我們對策略靈活性隨著時間推移的最新理念得到全面的理解, 研究亦強調了策略靈活性未來主要的研究線。

本研究透過新穎的文獻計量分析法, 提供了一個策略靈活性研究發展至今的完整藍圖。這方法至為有趣, 因其能確定橫跨五個不同時期、在同一課題下各個主題間的動態關係。

This study aims to contribute to the field of customer portfolio management by proposing a novel approach rooted in dialectic critical realism (DCR). DCR, as an ontological theory, enables a fundamental reimagining of customer portfolio management as a dialectic process. The conceptualized dialectic portfolio management is motivated by the concept of “absence”, akin to Hegelian “antithesis”, which highlights limitations, problems and tensions in portfolio management. In essence, “absence” serves as a diagnostic tool that directs portfolio actions towards resolving problems by pursuing a more comprehensive “totality”, similar to the Hegelian notion of “synthesis”.

This conceptual paper theorizes DCR in business marketing and customer portfolio management.

DCR conceptualizes customer portfolios as relational structures characterized by omissions and tensions. These issues are addressed through a dialectic synthesis aimed at achieving a more comprehensive “totality”. Consequently, DCR guides portfolio management to continually re-think the connections and distinctions that define a portfolio within its network context. This dialectic process is facilitated by a novel vocabulary that enhances the understanding of network and portfolio relations, incorporating concepts such as “intrapermeations”, “existential constitutions”, “intra-connections” and “intensive” and “extensive” portfolio practices.

This study aims to foster a fresh and process-oriented perspective on portfolio management, drawing inspiration from the growing demand for enriched dialectic theorizing within the realm of business marketing. The adoption of a dialectic process orientation based on DCR revolutionizes the comprehension of portfolio management by fundamentally reimagining the underlying ontological assumptions that underpin the existing body of literature on customer portfolios. Moreover, DCR asserts that ethical considerations are inextricably linked to human experiences and associated practices, emphasizing ethics as an integral component of customer portfolio management.

The purpose of this paper is to ease the methodological application of critical realist multilevel research in business marketing. Although there has been plenty of theoretical contributions in this field, it is not always clear how critical realism can be best applied in business marketing settings. Accordingly, this paper addresses this gap in literature. Also, this paper addresses the calls for a multilevel conceptualization for resilience, based on the critical realist laminated systems.

This is a conceptual paper, which uses pre-existing literature to develop a critical realist methodological approach for the purposes of multilevel business marketing research. The contribution is based on literature by combining pre-existing ideas in a new way in the context of business marketing.

This paper makes a methodological contribution by introducing the critical realist “laminated systems” to business marketing as a multilevel research approach. Furthermore, the authors conceptualize a specific laminated model, the Laminated Interactional Model (LIM), that is designed for the purpose of business marketing research. The LIM is a methodological tool that conceptualizes business marketing based on six levels of analysis, easing the methodological application of critical realism in business marketing settings. In addition, to provide an example, the authors apply the LIM to the literature on resilience, providing a multilevel conceptualization. This is a timely contribution, as resilience has emerged as a central concept addressing interorganizational survival during the COVID-19 pandemic.

This paper makes three main contributions to business marketing. First, this paper provides a methodological contribution by introducing the critical realist notion of “laminated systems” to business marketing. Second, this paper conceptualizes a specific laminated model for business marketing, namely, the LIM. Third, as a response to the COVID-19 pandemic, this paper will apply critical realism and the LIM to the notion of resilience, addressing the calls for multilevel conceptualizations.

Leaders have been facing serious challenges in managing organizations during COVID-19, which has brought the need for implementing sudden technological change across the globe. Hence, it was important to identify effective leadership styles to successfully manage the transformational process during the period. Therefore, the current study aims to explore and compare the effectiveness of transformational and ethical leadership (EL) in terms of achieving organizational goals during COVID-19 in public and private sector organizations in Pakistan.

Comparative research was carried out to find out the effectiveness of transformational and EL during and pre-COVID-19 in public and private sector organizations using the lens of social exchange theory. Data was collected from 214 respondents representing 67.6% of public and 32.4% of private sector organizations of Pakistan at two different points in time. Detailed comparative analyses were conducted in AMOS version 24 to assess the effectiveness of leadership styles before and during COVID-19 times.

On the whole, transformational leadership (TL) was found to have a greater impact on organizational effectiveness (OE) in comparison with EL in both pre-and during COVID-19 situations. Moreover, the effectiveness of TL significantly increased and the same decreased for EL during COVID-19. Additional analyses indicated that TL was effective for the private sector and EL for public sector organizations during COVID-19.

The study has not considered the mediating mechanisms of employee motivation, engagement and performance in the relationship between transformational and EL styles and OE, which can be explored in the future.

These results have important implications for private and public sector organizations and suggest that the adoption of a TL style will generate better results in the private sector and an EL style in public sector organizations to achieve OE in uncertain situations such as COVID-19.

The study shows that leadership with more care and concern for humanity tends to perform better in terms of generating results for OE. Therefore, both transformational and EL are based on individualized consideration for employees and are effective during COVID-19 in private and public sector organizations in Pakistan.

The study has carried out the comparative analyses in three different ways, including leadership styles (transformational and ethical), type of organization (private and public) and time frames (pre and during COVID-19), which is a true contribution of the research in the Pakistani context.

People’s tendency to overestimate their ability to control random events, known as illusion of control, can affect financial decisions under uncertainty. This study developed an artifactual field experiment on illusion of control for a farm machinery investment.

In an experiment with two treatments, the individual farmer was either given or not given a sense of control over a random outcome. After each decision, the authors elicited perceived control, and a questionnaire collected additional indirect measures of illusion of control from 78 German farmers and 10 farm advisors.

The results did not support preregistered hypotheses of the presence of illusion of control. This null result was robust over multiple outcomes and model specifications. The findings demonstrate that cognitive biases may be small and difficult to replicate.

The sample is not representative for the German farming population. The authors discuss why the estimated treatment effect may represent a lower bound of the true effect.

Illusion of control is well-studied in laboratory settings, but little is known about the extent to which farmers’ behavior is influenced by illusion of control.

The purpose of this paper is to reduce the difficulty of model predictive control (MPC) deployment on FPGA so that researchers can make better use of FPGA technology for academic research.

In this paper, the MPC algorithm is written into FPGA by combining hardware with software. Experiments have verified this method.

This paper implements a ZYNQ-based design method, which could significantly reduce the difficulty of development. The comparison with the CPU solution results proves that FPGA has a significant acceleration effect on the solution of MPC through the method.

Due to the limitation of practical conditions, this paper cannot carry out a hardware-in-the-loop experiment for the time being, instead of an open-loop experiment.

This paper proposes a new design method to deploy the MPC algorithm to the FPGA, reducing the development difficulty of the algorithm implementation on FPGA. It greatly facilitates researchers in the field of autonomous driving to carry out FPGA algorithm hardware acceleration research.