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New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.

We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).

Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.

NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.

The category captain system (CC) of retailer category management (RCM) is established, accepted, and widely adopted. The paper empirically assesses the application of this system in building collaborations between retailers and their suppliers to generate growth following COVID-19. This study applies service-dominant logic (S-D logic) to RCM and establishes the current ‘practical’ application of the five axioms of S-D logic within the CC system.

The researchers adopted a qualitative research design which examined both category managers and retail buyers currently involved in the CC system, using thematic analysis of transcripts from 25 practitioner participants.

The study reveals service is not a fundamental basis of exchange in the CC system. Value is uniquely, independently, and separately created by the retailer that significantly restricts the scope of the category service eco systems and the opportunity to innovate through value co-creation.

Significant change is required to realise value co-creation and innovation applying S-D logic to RCM. The study indicates there is potential to start this change by the formalisation of wider informal category relationships between non-captain suppliers and retailers through consumer insight technology, and by aligning suppliers and retailers to make more effective and sustainable trading decisions.

The study indicates that certain elements of the CC system proposed by the literature's games-based theoretic models, are not applied in practice. The lived experiences of practitioners suggest informal ways of by-passing the formal system using S-D logic.

The focus of this chapter is on micro-credentials in higher education. In the current complex and fluid context, there is a demand for higher education providers to be able to respond with flexible and targeted provision of learning opportunities. Crafting micro-credentials, or disaggregating credentials, can be effective in reaching target audiences. For students, the availability of micro-credentials allows them to satisfy immediate learning needs. For industry, micro-credentials can provide elements of vocational training. On the other hand, it is a challenge to design micro-credentials that provide the cognitive perspective associated with higher education to ensure an appreciation of an associated body of knowledge or field of study. Further, education offered by universities and other higher education providers needs to have the potential to support the ongoing academic life of the institution, which is dependent on teaching being informed by research and current understandings in the field, and the research area being refreshed with talent with an appreciation of their field of study and associated bodies of knowledge. This, therefore, can be seen as something of an eco-system, which is dependent for its sustenance on learners acquiring more than fragments of knowledge or information. There are consequences for devising policies and procedures for the design, recognition, and provision of micro-credentials in higher education. Policies and procedures need to explicitly relate micro-credentials to the current and emerging understandings in an academic discipline or field of study. Academic standards that apply to offering credentials need to be maintained. Associated staff support and development is a requirement.

This study aims to comprehend the role of leagility and resilience in developing sustainable global supply chains, mitigating short-term disruptions and long-term economic impacts from various disasters, in the context of Australian civil infrastructure projects.

The study employs systematic review approach to establish that addressing project success dimensions (i.e. leagility, resilience and sustainability) requires an integrated and extended supply chain approach, encompassing traditional supply chain strategic model elements (i.e. cost/capital, quality and service goals) and supply chain eco-system (i.e. organisations, societies, economies and nature).

The study underscores the need to enhance supply chain leagility and resilience to achieve sustainability. This can be achieved by developing skills needed to plan across project phases and time frames, aligning with short and long-term organisational goals, assuming smart risks in the face of uncertainty.

This study extends the traditional supply chain strategic model by introducing new priorities to minimise the consequences of disruptions and to effectively respond to them. The integration of leanness, agility and resilience ensures a sustainable supply chain even in the times of uncertainty, disruption and volatility.

This research provides an opportunity for practitioners and policymakers to rethink and redesign the conventional supply chain model of cost, capital, quality and service objectives. It introduces pioneering concepts by acknowledging and incorporating emerging priorities, especially in Australian civil infrastructure projects. The study integrates leagility and resilience into the existing strategic framework, adding crucial dimensions for sustainable supply chains in infrastructure companies.

Impoverished employee mental health is harmful to employees and organisational performance. There is emerging interest in employee mental health in the human resource management (HRM) field. The majority of these studies mainly focus on the organisational and individual levels from the psychological and managerial perspectives without considering the sectoral characteristics and societal context.

This perspective paper draws on extant literature as well as 10 informal interviews with medical professionals, organisational leaders in the public sector, teachers and HR professionals to shed light on employee mental health research, practice and challenges in the Chinese context.

This paper reveals national, sectoral, occupational and individual factors that shape mental health problems, individual coping mechanisms and organisational interventions. It also shows international influence on employee mental health in the form of institutional pressure and knowledge transfer.

There is limited research on employee mental health and HRM in the Chinese context, which restricts the scope of discussion in this paper, but at the same time presents rich future research opportunities that may be relevant to other national settings.

Managing the mental health of the workforce is part of the mental health management of the population, which means a holistic approach to building a mental health eco-system needs to be adopted. The authors call for more research on employee mental health in the Chinese context to provide evidence to support policy development and organisational efforts to scale up mental health services at the national and organisational levels. The authors also provide practical recommendations for policymakers and employing organisations.

The authors present a multi-level and multi-factor overview related to employee mental health in the Chinese context. The authors argue for a resource-based and multi-stakeholder approach, which will help inform and improve mental health policy and practice. The authors present several avenues for future scholarship and research. The authors extend the research frontiers of employee mental health issues by calling for the inclusion of a broader range of theoretical lenses including institutional theory, cultural and spiritual perspective and critical sociology to understand more fully how employee mental health conditions may be undermined or improved.

This article explores the potential of an emerging group of farmers in Kenya, namely the growing segment of urban-based medium-size farmers, often called “telephone farmers”. To what extent do they benefit from an emerging ecosystem to support them in operating their farms, and what does that mean for the Hidden middle of agricultural value chains, the actors between the farmers and consumers? Unlocking the potential production of telephone farmers will require more services from collectors, traders, transport firms, the storage facilities, wholesalers and processing units and retailers. Ultimately, optimized telephone farm production benefits the business of Hidden middle value chain actors, increases incomes and jobs and improves food security.

Based on a survey and in-depth interviews a profile of the telephone farmers is given and their role as innovators is analyzed. The Latia Resource Centre (LRC) provides assistance to medium-size farmers, like the telephone farmers, helping them to prepare business plans and use modern technology and contributing to an emerging ecosystem providing support to all farmers.

The article analyzes the medium-size telephone farmers. It documents the contributions of this new agricultural actor to developing value chains and a dynamic ecosystem. The paper profiles the telephone farmers first and then identifies what they need and the support they receive. The emerging innovative ecosystem impacts agricultural productivity and production and hence the development of value chains. Small farmers gain access to opportunities offered by telephone farmers, working for them as outgrower or farm worker.

The authors used a small sample of 51 farmers and covered only a two-year period.

Small farmers are being helped through the emerging eco-system and farm labor acquire skills, which they can also you on another or their own farm.

Based on the analysis an even more effective ecosystem is suggested and policy recommendations are formulated before the conclusion is drawn that these medium-size farmers contribute to innovation diffusion, inclusive value chain development and food security and are becoming part of this expanding, innovative ecosystem. Following the debate on food security the results suggest to pay more attention to the development of telephone farmers given their role in developing agricultural value chains and innovative ecosystems.

Based on the service eco-systems perspective, this paper evaluates the strategies and actions adopted by the Government of Pakistan to handle the COVID-19 crisis with the involvement of multiple actors including public, private, third-sector organizations and civil society.

The paper is based on an in-depth analysis of secondary sources including research articles, policy documents, policy briefs, governmental reports, third party evaluations/reports and media publications.

A multi-stakeholder approach was evident during the pandemic with an effort to better manage the crisis which has exerted immense social, cultural, economic and political impacts on the lives of the citizens. Collaborative efforts among stakeholders (government, private and third sector) were witnessed, resulting in a coherent response. The successful management of COVID-19 in Pakistan is attributed to multiple factors including the formation of a specialized public organization which effectively and proactively took data-driven informed decisions and aggregated the efforts of the federal and provincial governments for a timely response.

This paper gives insights for policymakers to create a sustainable post-pandemic socio-economic environment by building resilient structures across the government while promoting cooperation and collaboration. It suggests strategies for policymakers responsible for providing sustainable societal solutions to combat the social, economic and administrative challenges under the pandemic. As Pakistan has managed and contained the pandemic in a relatively efficient way, it is hoped that this paper can provide a learning experience for other countries with similar national contexts.

Contemporary frameworks in the resource-based view (RBV) of the firm observe that the proprietary firm-specific assets of multinational companies (MNCs) from developed economies give them competitive advantage in international markets. However, the question “how do emerging market firms (EMFs) achieve accelerated internationalisation in knowledge based industries – despite not possessing proprietary assets and lacking critical elements of innovation eco-systems, institutions and infrastructure” has yet to be addressed. This paper aims to adopt a knowledge-based view (KBV) of the firm, identifying knowledge, both inside and outside of the firm, as a critical element for the internationalization of EMFs.

This research entailed deductive econometric analyses using panel data analysis from 925 firm-year observations, which tested our predictions on capabilities that contribute to the internationalization of EMFs from the IT industry in India.

The findings of the authors’ panel data analysis reveal that the capacity to internationalize is predicated by knowledge leverage in three principal domains: absorptive capacity, tacit knowledge and knowledge-codification. This study shows internationalization is driven by higher-order capabilities of EMFs that draw on the absorptive capacity of individuals and collectives as a dynamic capability to serve international clients worldwide.

This study highlights that the process by which EMFs gain competence is different to the Western MNCs insofar as the extent to which EMFs have to stretch their efforts of learning from clients.

For practitioners, the findings of this research are a useful guide to understand that EMFs need to make strategic investments to understand the idiosyncrasies of a variety of clients’ needs and operating environments to dynamically adapt, document the learning and leverage the tacit knowledge.

This study captures the innate ability of entrepreneurs in emerging economies to unlock their potential in human capital for globalizing operations and targeting new market segments in the industry. This can directly benefit in uplifting the income level of millions in relatively underdeveloped countries and bringing about much-needed equity in the level of income in the society.

The value of this study lies in its novel and contemporary insight on how EMFs leapfrog in a fast-changing technology space. What distinguishes the work from the static framework in literature is that EMFs learning is dynamic, and happens in an interactive mode, alongside clients in close proximity. This study captures the innate ability of entrepreneurs to unlock the potential of human capital in emerging economies for globalizing operations.

In this chapter, the author explores and discusses the transformation of management from the perspective of complex systems, systems change and the Taoist yin-yang theory. Modern complex organizations require innovative management practices that move beyond traditional approaches. Consequently, many organizations are experiencing a management shift towards more holistic and sustainable methods. This shift encompasses changes in organizational structures and modes of inquiry. Organizations are transitioning from rigid hierarchies to more collaborative and agile configurations while adopting a systemic approach to management that acknowledges the interconnectedness and interdependence of all organizational aspects. Simultaneously, there is a paradigm shift in management thinking, replacing the conventional focus on ego-action with eco-action, which emphasizes the integration of diverse perspectives and the cultivation of self-awareness and introspection. This shift in mindset is embodied in the yin-yang paradigm, highlighting the importance of balance and harmony between contrasting forces.

This research paper aims to explore how social intrapreneurs use serious games to generate social innovation. In particular, the study depicts the coproduction process between caregivers acting as intrapreneurs, patients and other stakeholders, and unveils the contributions of serious games and their key features in producing social innovation within healthcare facilities.

Through an original case study, the article analyzes a social innovation initiated by caregivers in the French care eco-system. Primary and secondary data were used to observe and examine the successful implementation of a serious game. Specifically, caregivers in hospital designed a game that helps children overcome the stress and anxiety inherent to their hospital journey.

Results unveil the role of social innovations as catalyst of social intrapreneurship and the coproduction of services. In the healthcare setting, serious games both participate in improving the stay of child in hospitals, and in facilitating the working conditions of caregivers.

This article brings together the theoretical background of social intrapreneurship, social innovation and serious games. The successful implementation of social innovation depends on the intrinsic features of social intrapreneurs, coupled with those pertaining to serious games. The positive outcome of social innovation benefits both internal and external stakeholders. Such innovation improves the end users' experience, as the latter participate in the coproduction of their own care.