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In Mexico, only 19.3 per cent of industrial water is treated (Green-Peace, 2014, pp. 3-4), whereas municipal treatment levels are approximately 50 per cent (CONAGUA, 2014a). This paper aims to focus on how the wastewater treatment plant policy, from a circular economy perspective, is affected by the governance context at the Presa Guadalupe sub-basin. Circular economy can contribute to water innovations that help in improving water quality. However, such benefits are not easily achieved. This case provides an example of the complexity and challenges that the implementation of a circular economy model can face.

Data are collected via semi-structured in-depth interviews with the stakeholders that are members of the Presa Guadalupe Commission. The contextual interaction theory (CIT) is the theoretical basis for this analysis (Boer de and Bressers, 2011; Bressers, 2009).

The findings show that the wastewater treatment plant policy plays an important role in a circular economy model. Some incentives towards a circular economy model are already in place; however, the hurdles of a top-down implementation perspective, low availability of resources, prioritisation of short-term results, lack of enforcement of the “polluter pays” principle and a linear model of water systems need to be overcome. If Mexico wants to move towards a circular economy model and if the government wants to enforce sustainable development principles, wastewater treatment is a challenge that must be addressed.

There are few studies in the circular economy literature that have analysed its implementation under a governance arrangement perspective.

This paper analyzes global interest in Internet information about decentralized finance (DeFi), embedded finance (EmFi), open finance (OpFi), ocean finance (OcFi) and sustainable finance (SuFi) and the relationship among them.

The paper used a comparative methodology based on regression and correlation analyses to assess global interest in Internet information about DeFi, EmFi, OpFi, OcFi and SuFi.

The findings reveal that global interest in Internet information about EmFi was more popular in Asian and European countries. Global web search for Internet information about OcFi decreased during the financial crisis while global web search for Internet information about OpFi and EmFi increased during financial crisis years. Global web search for Internet information about DeFi, SuFi and EmFi increased during the pandemic years. There is a significant and positive correlation between interest in DeFi, EmFi, OcFi and SuFi. Also, there is a significant and negative correlation between interest in EmFi and interest in OpFi. The regression coefficient matrix shows that OpFi, EmFi, OcFi, DeFi and SuFi are significantly related.

To the best of the author’s knowledge, this is the first paper that analyses the association between interest in DeFi, EmFi, OpFi, OcFi and SuFi. Thus, this study addressed an important knowledge gap in the literature by exploring people’s interest in Internet information about DeFi, EmFi, OpFi, OcFi and SuFi.

The purpose of the study is twofold: first, it is to develop each aspect of maṣlaḥah ḍarūriyah (essential needs), i.e. dīn (faith/religion), nafs (soul), ʿaql (intellect), naṣl (descendants) and mal (wealth), into various aspects of organisational essential needs; second, it is to formulate maṣlaḥah-based performance measurement.

The research is an exploratory study that uses a two-stage design: defining the research question and developing the research design. The research question is how each element of maṣlaḥah ḍarūriyah can become an element of organisational essential needs. The research design developed is to formulate maṣlaḥah-based performance measurement.

The study concludes that maṣlaḥah ḍarūriyah could be developed as a basis for identifying organisational essential needs. The five elements of maṣlaḥah ḍarūriyah are developed into the following organisational essential needs: worship orientation, internal process orientation, talent orientation, learning orientation, customer orientation and wealth orientation. Maṣlaḥah-based performance measurement uses five variables: strategic objective, measure, formula, target and strategic initiatives and applies the modified plan – do – check – action cycle: performance planning, performance implementation, performance evaluation and performance action.

Organisational essential needs can be developed by Islamic financial institutions (IFIs) into performance measurement. IFIs have six essential needs that can be developed into performance variables. Key performance indicators that can be developed for each need are worship orientation (social responsibility, regulatory compliance and Sharīʿah compliance); internal process orientation (innovation process, digital adaptation and employee satisfaction); talent orientation (career development, talent pool, compensation and benefits); learning orientation (training programme, training evaluation and return on training investment); customer orientation (customer engagement, customer satisfaction, customer survey and promotion programme); wealth orientation (profitability, cost-cutting, share prices, dividends, cost efficiency and financial sustainability).

This paper contributes to new knowledge. The study attempts to discuss the organisational essential needs based on the maṣlaḥah ḍarūriyah concept, while previous studies discussed organisational needs based on Maslow’s hierarchy of needs. In developing performance measurement, organisational performance is measured in a balanced manner. According to the concept of maṣlaḥah, not only financial factors but also worship, internal processes, talents, learning and customers define organisational needs. Thus, organisational needs are considered not only in terms of material factors but also in terms of spiritual (worship) factors.

The paper aims to define a model for rural development, able to stimulate collaborations between actors involved in the agrifood chain and based on digital technologies as enabling factors for such collaborations.

An exploratory research, based on a qualitative approach, is conducted, using both constructivist grounded theory and Gioia methodology. Data were collected through semi-structured interviews and roundtables administered to Italian key players.

The authors identify five actions (definition of territorial identity, involvement of internal and external supply chain actors, definition of quality standards, cooperation intra and infra supply chains, communication through technology) for collaboration in the development of rural areas that policymakers should encourage and actors in the supply chains must implement. The paper also entails both theoretical and practical implications. From the theoretical point of view, this study contributes to the literature on the relationship between agrifood, local development and the role of technologies. From the managerial point of view, this paper provides insights for policymakers to define strategies and actions aimed at developing collaborations between actors involved in the agrifood chain and leveraging digital technologies to support rural development.

The paper proposes a framework for the collaboration of the actors of the agrifood sector and related food tourism that could be the basis for the development of a digital platform able to connect all the subjects involved in rural development.

Virtual regional service provider is a key management mechanism created to realize the health service system development plans and a mechanism established to bring about integration of all elements of the health system. However, a virtual service provider office (VSPO) to support the work of the executive has not yet been formally established, and there are no operations practitioners deployed yet, who are necessary to develop the competency of regional operating officer (ROO) in each province. The purpose of this paper is to analyze training program factors to develop the competency of ROO in the VSPO in Thailand.

This is a descriptive research that used structural equation model. The research sample consisted of 274 executives and 664 practitioners in the Vice Chief of the provincial health office under the 12 regions; executives’ questionnaire and a VSPO questionnaire were used as tools for this study; data were statistically analyzed by three methods, namely, exploratory factor analysis (EFA), second-order confirmatory factor analysis (second-order CFA), and path analysis (PA).

The variable model was composed of ten factors, selected from 40 variables, which are as follows: service plan and personal administration, summary to present for administrators in the VSPO, network management and team building, summary to adjust strategies, key performance indicator (KPI) and action plan, new management skills, system thinking, analytical thinking, synthesis thinking, conflict management style, and leadership; presentation of methods and data for monitoring, presentation skill, conference management skill; researching, learning skill, communication skill exercise, action plan workshop, preparation to study in the fields workshop; fiscal and monetary, internal control and risk management; project management, monitoring, and data definition; and positive thinking, conflict management process, negotiation skill contingency management.

Ten factors of the variable model of training program factors to develop the competency of ROO in the VSPO in Thailand had high construct validity and they were analyzed using three methods, i.e. EFA, second-order CFA and PA, that were appropriate to be used for developing a training program.

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.