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The purpose of this study is to examine the perceptions of Malaysian and Bangladeshi retail small- and medium-sized enterprise (SME) business owners on the key elements of business growth.

The construct measurements have all been taken from previous research studies. The data were gathered from retail SMEs in Malaysia and Bangladesh in order to evaluate entrepreneurs' perception towards the essential elements of a business performance. Structural equation modeling (SEM) with PLS technique, specifically Smart-PLS Version 3.2.4, was used to accomplish the study's objectives and analyze the measurements, as well as the structural model.

According to the findings, Malaysian and Bangladeshi SMEs have different perspectives toward the dimensions of their business performance. For example, Malaysian retail SME owners consider business growth and financial results to be the most important aspects of their success. Retailers consider financial performance to be less critical than non-financial performance when it comes to their business's success. Owners of Bangladeshi retail SMEs, on the other hand, see efficiency relative to competition and that non-financial performance is the key component to achieving business success. In the sense of Bangladeshi SMEs, market development and financial results are seen as less significant in attaining success.

Since this research was only conducted in Malaysia and Bangladesh, it did not cover a large number of countries. The sample size was limited; therefore, the findings of this study cannot be applied to the entire population of Malaysian and Bangladeshi retail SMEs due to the non-probability sampling technique.

The findings of this study show that entrepreneurs or business owners in the retail sector in Malaysian and Bangladeshi SMEs view the attributes of their business performance differently.

This study adds to the rising context of entrepreneurship by examining SME owners' perception of main business performance dimensions in the scope of Asian retail SMEs.

The implementation of control systems allows marketing managers to improve operational decisions and organizational results. This paper aims to identify the relationship between control combinations and organizational results and analyze the relationships between the variables attributed to the marketing managers and with marketing control combinations. Decisions involving marketing control combine formal and informal mechanisms and generate control systems that have a favorable relationship with organizational results.

The paper is based on 301 cross-sectional surveys among marketing managers. The classification procedure based on metric distance was implemented to identify the marketing control combinations. A hierarchical cluster analysis was carried out with perceptions about formal and informal control, to validate the control combination classifications. Finally, a discriminant analysis and ANOVA test were carried out for exploring factors associated with the managers. The data analysis was supported by IBM SPSS Statistics 24 software.

The authors found evidence that, when managers perceive high-control systems, the perception of non-financial and financial results is always better, but the presence of high-clan control also returns optimal results. In addition, the manager's satisfaction levels and work motivation are higher with high control systems than with other control systems.

This study contributes to the existing knowledge by providing a broader empirical basis to extend conceptual frameworks about marketing control combinations that emerge in practice.

企業設置營銷控制系統來進行營銷控制,這可讓市場經理能改善其營運決策和組織成果。本文擬確定控制合併與組織成果的關係;本文亦擬分析涉及市場經理的變數與營銷控制合併的關係。涉及營銷控制的決策會結合正式和非正式的機制,而這些決策會帶來與組織成果有良性關係的控制系統。

本研究乃基於對市場經理進行的301項橫斷調查。研究人員實施基於度量距離的分類程式,來確定營銷控制合併;為了證實有關的控制合併分類是正確的,研究人員就對正式控制和非正式控制的觀感和看法、進行了階層式分群法分析;最後,研究人員進行了判別分析和變異數分析 (ANOVA), 以探索與經理有關聯的因素。有關的數據分析得到IBM公司的SPSS (統計產品與服務解決方案) Statistics 24 (統計軟體) 的支持。

我們證實了、若主管感知高控制的系統,其對非財務結果和財務結果的看法必會較好的,但高社群控制亦會帶來最佳的結果。我們亦證實了高控制系統,較其它控制系統,更能提高主管的滿意程度和工作動機。

本研究提供了一個更廣闊的經驗基礎,以擴展涉及在實踐中出現的營銷控制合併的概念框架,就此,本研究豐富了這方面的知識。

This study analyzes how tech firms can implement the modern wave of subscription-based business model (SBBM), including value proposition, value creation, value capture and performance. In fact, these elements push tech firms to move from traditional to SBBMs.

To achieve the objectives of this study, we initially construct a theoretical framework for applying SBBM. Subsequently, we employ qualitative research to examine the current implementation of the subscription-based economy within tech firms.

A successful SBBM necessitates capturing value through sustainable revenue transactions and revising aspects of the value proposition, creation and capture. Continuous improvement through business value analysis is imperative. Additionally, an agile operations system is vital to address revenue complexities, enable data collection and enhance value proposition, service innovation, churn rate and customer retention, which are essential for SBBM maintenance.

This study delves into how the subscription-based economy is reshaping the business models of tech firms. Beyond exploring the theoretical foundation of this transformative path, this study offers actionable insights on enhancing the value proposition, creation, capture and business value within subscription-based economy frameworks.

Amid the outbreak of coronavirus disease 2019 (COVID-19), supply chains have faltered. This has influenced operational and financial performance and lead to uncertainty in supply and distribution. Therefore, systems measuring supply chain risk and disruption management performance have gained interest. This study explores barriers to supply chain performance measurement during disruptions such as COVID-19.

Based on a survey and literature review, the authors formalise the barriers and rank them using the Decision-Making Trial and Evaluation Laboratory (DEMATEL) fuzzy Višekriterijumsko kompromisno rangiranje (VIKOR) methodology. A total of 14 experts in 11 countries were surveyed. Performance measurement is based on a balanced scorecard.

Fifteen barriers are identified. Based on DEMATEL analysis, the cause–effect relationships among the four scorecard aspects are explored. The customer axis is revealed as the cause, while the financial, internal business and learning/development are identified as the effect of the supply chain performance measurement. Fuzzy VIKOR calculations show that uncertainty of investment, disrupted cash flows and the bullwhip effect are the most critical barriers to measure supply chain performance during outbreaks such as the COVID-19 pandemic.

The study identifies and ranks general barriers; additional research is required to differentiate barriers in specific industrial sectors.

The findings may help develop proactive, resilient supply chain performance strategies to overcome disruptions.

Policy-makers and decision-makers in industrial and service firms can explore these findings to inform strategies for robust supply chains that can resist disruption in risky environments.

This research addresses a knowledge gap in barriers to measure supply chain performance in post-pandemic areas. It is unclear how far firms will measure supply chain performance in terms of learning from disruption patterns, managing financial and customer demand processes in light of COVID-19. This study contributes by explaining the influences among the barriers and exploring them, offering insights from multiple stakeholders.

Despite the availability of many metrics and tools for marketing performance measurement, the way in which firms use their marketing metrics remains underexplored. This study aims to address this gap by empirically establishing the differing effects of the diagnostic and interactive uses of marketing metrics on firms’ market-sensing capability, contingent on competitive intensity and focus on market-related metrics.

This study builds on survey data collected from 210 Irish-based firms, complemented by 21 in-depth interviews with business managers. Survey data are analysed using regression analysis.

This study finds that firms using marketing metrics interactively to communicate organizational focus are better able to sense their markets, especially under high competition. The authors observe a positive impact of the interactive use of metrics on market-sensing capability, but a U-shaped impact of their diagnostic use, the magnitudes of which further depend on competitive intensity and firms’ focus on market-related metrics.

This study provides a nuanced view of marketing performance measurement (MPM) practices within firms, particularly focussing on diagnostic versus interactive uses of marketing metrics. It also sheds further light on how two diverse uses of marketing metrics – diagnostic and interactive uses – influence a firm’s market-sensing capability. Moreover, the identification of boundary conditions also contributes to the discussion of contextuality in MPM, highlighting the importance of aligning a firm’s uses of marketing metrics with its business environment.

This study provides novel insights into how diverse uses of marketing metrics may benefit firms. The differing effects of diagnostic and interactive uses of marketing metrics on market sensing highlight a primary need for developing the latter and for using the former only with caution. It establishes that all firms would equally benefit from an interactive use of marketing metrics that is pivotal to improving their ability to anticipate, detect and sense market changes.

This study provides novel understanding of the role of marketing metric uses in firms’ market-sensing capability and contributes to the discussion of contextuality in marketing performance measurement. It highlights the importance of aligning a firm’s use of marketing metrics with its business environment.

This paper aims at examining how different types of shop floor performance feedback affect employee motivation and engagement. Based on this dataset, the authors analyzed the relationship between five types of performance feedback (safety, quality, productivity, improvement and individual performance) and three types of human-related outputs (motivation, role clarity and engagement) in light of socio-technical systems theory.

The authors designed a survey instrument and collected data from 492 employees of a large beverage distribution company. The authors used robust construct validity tests and multiple regression analysis to test the hypotheses.

The findings indicated significant positive effects of feedback on overall production, improvements and individual performance on all human-related outputs. In turn, safety and quality performance feedback had no statistically significant impact in motivation or engagement. These findings highlight the mixed nature of the impact of performance feedback on human-related outputs that have been neglected in the literature.

The joint analysis of the social and technical portion of performance feedback is unusual despite its clear relevance, which characterizes an original contribution of the authors’ work. Although previous literature supports the effect of performance feedback on motivation and engagement, previous studies have not tested how different types of feedback affect those social constructs.

The purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by the neoliberal turn of the football industry, which excluded traditional fans from being active actors and therefore call for study and generalization of specific forms of alternative accountability.

The study looks at emerging trends in the accounting and sport literature by drawing on two concepts that emerged in critical scholarship: critical performativity and critical dialogical accountability, with the aim of better understanding how these elements are developed and shaped within an alternative form of football organization. The focus on Football Club United of Manchester drives the ethnographic approach with data collected via participant observation, field-notes, documental analysis and semi-structured interviews.

The research shows that the pillars of the club's ethos, pushing its critical performative interventions toward setting new boundaries, are democratic governance and accountability, favoring participation and inclusion, and strictly linked to this, a responsibility to local communities. However, the study also highlights the difficulties of maintaining these boundaries when core values are threatened by degeneration.

The study makes a novel contribution to the field of accounting and sport, showing how an alternative football club adopts inclusive accountability systems that go beyond mainstream neoliberal practices. Such an inclusive approach can stimulate critical performativity, moving away from means-end rationality.

The purpose of this research is to present an integrated methodological framework to aid in performance stewardship of management institutions according to their strategies based on a holistic evaluation encompassing social, economic and environmental dimensions.

A Mamdani fuzzy inference system (FIS) approach was adopted to design the quantitative models with respect to balanced scorecard (BSC) perspectives to demonstrate dynamic capability. Individual models were developed for each perspective of BSC using Mamdani FIS. Data was collected from subject matter experts in management education.

The proposed methodology is able to successfully compute the scores for each perspective. Effective placement, teaching learning process, faculty development and systematic feedback from the stakeholders were found to be the key drivers for revenue generation. The model is validated as the results were well accepted by the head of the institution after implementation.

The model resulting from this study will assist the institution to cyclically assess its performance, thus enabling continuous improvement. The strategy map provides the causality of the objectives across the four perspectives to aid the practitioners to better strategize. Also this study contributes to the literature of BSC as well to the applications of multi-criteria decision-making (MCDM) techniques.

Mamdani FIS integrated BSC model is a significant contribution to the academia of management education to quantitatively compute the performance of institutions. This quantified model reduces the ambiguity for practitioners to decide the performance levels for each metric and the priorities of metrics.

This paper critically analyses the future of Integrated Reporting (IR) given recent and likely future developments in corporate reporting and sustainability disclosure standard setting.

This paper uses Alvesson and Deetz’s (2000) critical framework to consider the research question through insight (a review of the history of IR and the formation of the International Sustainability Standards Board [ISSB]), critique (considering power structures, momentum and global trends) and transformative redefinition (proposing reasons for how and why IR might survive or perish).

IR’s future as a reporting initiative is uncertain. Pressure from investors may lead to detailed sustainability disclosures being favoured over IR’s more holistic story-telling approach. This may result in IR joining the long list of abandoned corporate reporting initiatives. Yet IR is not incompatible with recent developments in non-financial reporting and may continue to thrive. IR aligns well with developments in management accounting practices and other voluntary forms of sustainability reporting. IR’s associated “Integrated Thinking” seeks to develop organisational decision-making that leads to sustainable value creation. Whether it lasts as an external reporting format or not, IR is likely to leave a legacy related to changes in reporting characteristics.

This study explores the future of IR at a critical juncture in corporate reporting history, considering the entry of the ISSB, which is fundamentally changing the landscape of sustainability disclosure standard setting.

This study examines the effect of human and technological resource bundling on the financial and non-financial performance of third-party logistics (3PL) firms in India.

For achieving the research aim, 248 practitioners from India based 3PL firms were surveyed. The relationships between human and technology resources and firm performance were examined using structural equation modelling (SEM).

The results of empirical tests revealed that human and technological resources significantly enhance the performance of the 3PL firm. However, the firm's logistic capabilities related to track and trace, order management and final assembly do not mediate this relationship.

This study contributes by examining resource bundling in India's 3PL industry using empirical data and providing knowledge of the relationship between resources and business performance. It guides managers to consciously develop resource capabilities that influence firm performance.