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The purpose of the study is to examine how small and medium audit practices (SMPs) in emerging economies build and anchor on dynamic auditing capability to operate in a turbulent business environment occasioned by the Covid-19 pandemic.

The study adopts an exploratory qualitative methodology using qualitative data collected with the aid of an open-ended instrument. With the help of a qualitative data analysis software QSR NVivo9, data were analyzed following Gioia's methodology with a four-stage coding process that combines both a deductive and an inductive approach.

The findings of the study show that to manage operations during the Covid-19 pandemic, SMPs developed and anchored on dynamic auditing capabilities. Specifically, the findings show that this required transformation of existing operational capabilities, shiftiness, flexibility and innovativeness of the SMPs as well as leveraging networking and adaptive sub-capabilities.

The study produces a pioneer result of how to develop and anchor on the dynamic auditing capability by the SMP subsector of the audit industry to continue operations in a turbulent business environment the magnitude of the Covid-19 pandemic.

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for the main task of auditing local governments at the provincial, regency and municipal levels. Meanwhile, the LGIAs are also a spearhead in identifying and analysing errors, irregularities and fraudulent actions in the finance and development of local government.

The exploratory case study methodology was used, gathering insights from 18 individuals through interviews. In addition, the authors use a critical perspective of the LGIAs’ behaviours in enhancing their capabilities in compliance with the regulations. Moreover, the authors discuss the low motivation of LGIAs in terms of achievement in knowledge acquisition, a mechanistic curriculum creating a climate of low spirit, mental models in rooted ordinariness and behavioural anxiety in hierarchical systems of expertise.

This paper infers that the LGIAs reflect inertia in terms of capabilities because its curriculum, environment and organisation have pervasively changed the culture of the work environment. Consequently, although immorally convenient and practical, the LGIAs work with professional discipline and expedient behaviours. In addition, the LGIAs behave performativity, presenting task performances with undynamic capabilities. Lastly, these behaviours imply the need to enhance the LGIAs’ dynamic capabilities by structuring local governments’ adaptive environment. Hence, this adaptive environment, in turn, could facilitate LGIAs’ further being in high spirits in enhancing knowledge-based expertise.

This study firstly implies that the research findings indicate the need for environmental-, organisational- and curriculum-made transformations to change the capabilities and competencies of LGIAs in the future, facilitating them to increase assimilation-learning abilities. Furthermore, the research shows that mental models dominate LGIAs, resulting in low spirits and reluctance to develop their dynamic capabilities. The paper recommends creating a work culture where anxiety is not dominant and changing the flexibility of the professional structure for LGIAs so that they can be promoted from functional to structural officers.

LGIAs work in a cultural environment that is always structured to fulfil what the regulations require. So, this study’s first novelty is that it underlines the ordinary job practices of LGIAs and the low incentives to enhance their dynamic capabilities. Secondly, it is highlighted that the institution’s auspices do not facilitate LGIAs to advance their dynamic capabilities because of the static competency-based development curriculum. Thirdly, the research shows that the LGIAs are a civil apparatus whose employment system in Indonesia implies a no-dismissal culture and halo effect in measuring performance.

Until now, a lot of research has been done and applied to provide security and original data from one user to another, such as third-party auditing and several schemes for securing the data, such as the generation of the key with the help of encryption algorithms like Rivest–Shamir–Adleman and others. Here are some of the related works that have been done previously. Remote damage control resuscitation (RDCR) scheme by Yan et al. (2017) is proposed based on the minimum bandwidth. By enabling the third party to perform the verification of public integrity. Although it supports the repair management for the corrupt data and tries to recover the original data, in practicality it fails to do so, and thus it takes more computation and communication cost than our proposed system. In a paper by Chen et al. (2015), using broadcast encryption, an idea for cloud storage data sharing has been developed. This technique aims to accomplish both broadcast data and dynamic sharing, allowing users to join and leave a group without affecting the electronic press kit (EPK). In this case, the theoretical notion was true and new, but the system’s practicality and efficiency were not acceptable, and the system’s security was also jeopardised because it proposed adding a member without altering any keys. In this research, an identity-based encryption strategy for data sharing was investigated, as well as key management and metadata techniques to improve model security (Jiang and Guo, 2017). The forward and reverse ciphertext security is supplied here. However, it is more difficult to put into practice, and one of its limitations is that it can only be used for very large amounts of cloud storage. Here, it extends support for dynamic data modification by batch auditing. The important feature of the secure and efficient privacy preserving provable data possession in cloud storage scheme was to support every important feature which includes data dynamics, privacy preservation, batch auditing and blockers verification for an untrusted and an outsourced storage model (Pathare and Chouragadec, 2017). A homomorphic signature mechanism was devised to prevent the usage of the public key certificate, which was based on the new id. This signature system was shown to be resistant to the id attack on the random oracle model and the assault of forged message (Nayak and Tripathy, 2018; Lin et al., 2017). When storing data in a public cloud, one issue is that the data owner must give an enormous number of keys to the users in order for them to access the files. At this place, the knowledge assisted software engineering (KASE) plan was publicly unveiled for the first time. While sharing a huge number of documents, the data owner simply has to supply the specific key to the user, and the user only needs to provide the single trapdoor. Although the concept is innovative, the KASE technique does not apply to the increasingly common manufactured cloud. Cui et al. (2016) claim that as the amount of data grows, distribution management system (DMS) will be unable to handle it. As a result, various proven data possession (PDP) schemes have been developed, and practically all data lacks security. So, here in these certificates, PDP was introduced, which was based on bilinear pairing. Because of its feature of being robust as well as efficient, this is mostly applicable in DMS. The main purpose of this research is to design and implement a secure cloud infrastructure for sharing group data. This research provides an efficient and secure protocol for multiple user data in the cloud, allowing many users to easily share data.

The methodology and contribution of this paper is given as follows. The major goal of this study is to design and implement a secure cloud infrastructure for sharing group data. This study provides an efficient and secure protocol for multiple user data in cloud, allowing several users to share data without difficulty. The primary purpose of this research is to design and implement a secure cloud infrastructure for sharing group data. This research develops an efficient and secure protocol for multiple user data in the cloud, allowing numerous users to exchange data without difficulty. Selection scheme design (SSD) comprises two algorithms; first algorithm is designed for limited users and algorithm 2 is redesigned for the multiple users. Further, the authors design SSD-security protocol which comprises a three-phase model, namely, Phase 1, Phase 2 and Phase 3. Phase 1 generates the parameters and distributes the private key, the second phase generates the general key for all the users that are available and third phase is designed to prevent the dishonest user to entertain in data sharing.

Data sharing in cloud computing provides unlimited computational resources and storage to enterprise and individuals; moreover, cloud computing leads to several privacy and security concerns such as fault tolerance, reliability, confidentiality and data integrity. Furthermore, the key consensus mechanism is fundamental cryptographic primitive for secure communication; moreover, motivated by this phenomenon, the authors developed SSDmechanismwhich embraces the multiple users in the data-sharing model.

Files shared in the cloud should be encrypted for security purpose; later these files are decrypted for the users to access the file. Furthermore, the key consensus process is a crucial cryptographic primitive for secure communication; additionally, the authors devised the SSD mechanism, which incorporates numerous users in the data-sharing model, as a result of this phenomena. For evaluation of the SSD method, the authors have considered the ideal environment of the system, that is, the authors have used java as a programming language and eclipse as the integrated drive electronics tool for the proposed model evaluation. Hardware configuration of the model is such that it is packed with 4 GB RAM and i7 processor, the authors have used the PBC library for the pairing operations (PBC Library, 2022). Furthermore, in the following section of this paper, the number of users is varied to compare with the existing methodology RDIC (Li et al., 2020). For the purposes of the SSD-security protocol, a prime number is chosen as the number of users in this work.

The purpose of this paper is to examine the use of top executive audits (TEAs) as part of hoshin kanri (policy management) at Nissan South Africa (NSA). It relates these to the emerging importance of core competencies in the resource‐based view of strategy to discuss “nested” sets of dynamic capabilities and superior performance.

The case study of NSA is considered in terms of how the firm defines its core areas, evaluates its business methodologies and management philosophies, and conducts its diagnosis of management. This was through real time internal company observation during an intensive phase of organizational change and documentation supplied by a senior manager.

The style of TEAs at Nissan is related to the concepts of “core competency” and “dynamic capability.” The core business areas of NSA are organization‐wide competencies necessary for competitive success, and the management of these is shown to be most effective in the form of a TEA, which in the hoshin kanri form, is arguably a nested set of dynamic capabilities.

The paper concludes that hoshin kanri and TEAs are used at Nissan as a higher order dynamic capability to develo0p both core competences in key areas of the business, and core capabilities in terms of its corporate methodologies and business philosophies. The recovery of Nissan during the East Asian Crisis of the late‐1990s was the result of improved productivity practices, such as the uses of hoshin kanri and TEAs, and not just of economic recovery.

The purpose of this paper is to explain how hoshin kanri (policy management) is used as a higher order dynamic capability at Nissan. The paper also seeks to examine the role of top executive audits as part of the FAIR strategy execution process to develop core competences as part of team management.

The research used semi‐retrospective ethnographic case summaries recorded by an active manager involved in the implementation process of the researched organizational phenomenon. These documented observations were triangulated against internally published company reports and those made public, and any externally published documentation about Nissan.

The paper finds that the use of a top executive audit (TEA) as a part of hoshin kanri, works as a high‐order dynamic capability according to Teece et al. . Hoshin kanri is premised on a strong reliance on teamwork, and the effectiveness of teams is a major contributory factor to organizational performance. It works well because TEAs are a special form of organizational audit of lower‐level operations against top‐level strategy (i.e. it is a strategic review framework).

How Nissan's business philosophies and methodologies are managed as core capabilities is explored. TEAs, as a key component of hoshin kanri, are examined as a strategic team performance management system.

This study aims to investigate the effectiveness of integrated audit management and its impact on business sustainability for an emerging economy.

Drawing on the dynamic capability and contingency theory, the authors investigated the factors on integrated audit management implementation using a sample of 104 certified Malaysian manufacturing firms. The collected data has been analysed using the partial least squares through the structural equation modelling technique.

The findings have revealed that human resource capability, technological capability and quality capability have a robust influence on the importance of the internal audit process, which, in turn, leads to integrated audit management effectiveness towards the outcome of business sustainability. The results have also indicated the mediating effect of the internal audit process on the research model.

The contribution from the empirical findings will provide productive insights to help manufacturing firms devise an effective integrated internal audit management system to ensure business sustainability and increase competitiveness advantages for an emerging economy.

The purpose of this study was to explore how transport companies in Uganda execute strategies in a turbulent business environment.

The study adopted an exploratory qualitative methodology using the data collected through an open-ended instrument. Utilizing the qualitative data analysis software QSR NVivo9, the data were analyzed following the Gioia's methodology. Verbatim texts were used to explain the emergent themes.

The study's findings show that to successfully execute strategies, companies in Uganda communicate, coordinate and put control systems in their operations. The activities undertaken include customer care, timely settlement of complaints, comfortable seats, playing local music, partnerships with reliable fuel stations, setting up strategic offices, cost management, use of experienced drivers, sub-renting vehicles and inspections.

The study produces a pioneering result of how transport companies execute strategies in a turbulent business environment, an aspect that has not been adequately highlighted in previous studies.

The paper seeks to combine the uses of the balanced scorecard and hoshin kanri as integrative dynamic capabilities for the entire strategic management process. It aims to posit a model for the combination of these long‐ and short‐term organisational activities as a framework for a senior level to manage a firm's strategic fit as an integrated organisation‐wide system that links top management goals to daily management.

The resource‐based view of strategy is explored for its relevance to how a combined balanced scorecard and hoshin kanri approach serves as a high‐order dynamic capability. Examples are given from Canon, Toyota and Nissan, of how core capabilities are managed to show how strategy is executed cross‐functionally across a firm's functional hierarchy.

The study finds that strategic management of the organisation should consider the long‐term strategy as well as the short‐term capability. Important to this are core capabilities and core competences, cross‐functional management, and top executive audits, which, when managed properly, explicate a new view of strategic fit, as a form of nested hierarchies of dynamic capabilities.

The paper is the first exposition of how balanced scorecard and hoshin kanri practices may usefully complement each other in strategic management. It is a useful framework for dynamically managing sustained competitive advantage.

The purpose of this paper is to advance a proactive perspective on business exit and develop a typology of exit strategies.

This is a research paper, which builds on extant theoretical and empirical research.

Business exit, along with entry, is an integral part of corporate strategy that a firm could utilize to reshuffle its business portfolio and embrace new opportunities. In today’s changing environment characterized by high uncertainty and high velocity, it becomes increasingly important for firms to manage business exit deliberately and proficiently. The traditional perspective which generally perceives exits as failures or responses to failures is no longer sufficient. A proactive perspective on exit could be advanced to better inform exit research and practice. Adopting the dynamic capabilities approach, this paper develops a typology of four exit strategies – retreat, redeploy, realign, and reconfigure – and examines the essential tasks of these strategies as well as the corresponding dynamic capabilities required for their successful implementation.

The proactive perspective advanced in this paper systematically coalesces and elaborates on extant research and formally advocates the importance and feasibility of proactive exit. The typology offered not only helps integrate the dynamic capabilities approach with exit research but also helps better inform exit practice.

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.