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Asset maintenance in manufacturing industries is a critical issue as organizations are highly sensitive towards maximizing asset uptime. In the advent of Industry 4.0, maintenance is increasingly becoming technology driven and is being termed as Maintenance 4.0. Several barriers impede the implementation of Maintenance 4.0. This article aims at - exploring the barriers to implementation of Maintenance 4.0 in manufacturing industries, categorizing them, analysing them to prioritize and suggesting the digital technologies to overcome them.

Twenty barriers to the implementation of Maintenance 4.0 were identified through literature survey and discussion with the industry experts. The identified barriers were divided into five categories based on their source of occurrence and prioritized using fuzzy-technique for order preference by similarity to ideal solution (TOPSIS), sensitivity analysis was carried out to check the robustness of the solution.

“Data security issues” has been ranked as the most influencing barrier towards the implementation of Maintenance 4.0, whereas “lack of skilled engineers and data scientists” is the least influencing barrier that impacts the implementation of Maintenance 4.0 in the manufacwturing industries.

The outcomes of this research will help manufacturing industries, maintenance engineers/managers, policymakers, and industry professionals for detailed understanding of barriers and identify easy pickings while implementing Maintenance 4.0.

Manufacturing industries are witnessing a paradigm shift due to digitization and maintenance 4.0 forms the cornerstone. Little research has been carried in Maintenance 4.0 and its implementation; this article will help in bridging the gap. The prioritization of the barriers and digital course of actions to overcome those is a unique contribution of this article.

The purpose of this study is to address a critical gap in enterprise resource planning (ERP) implementation process for small and medium-sized enterprises (SMEs) by acknowledging and countering cognitive biases through a cognitive bias awareness matrix model. Cognitive biases such as temporal discounting and optimism bias often skew decision-making, leading SMEs to prioritize short-term benefits over long-term sustainability or underestimate the challenges involved in ERP implementation. These biases can result in costly missteps, underutilizing ERP systems and project failure. This study enhances decision-making processes in ERP adoption by introducing a matrix that allows SMEs to self-assess their level of awareness and proactivity when addressing cognitive biases in decision-making.

The design and methodology of this research involves a structured approach using the problem-intervention-comparison-outcome-context (PICOC) framework to systematically explore the influence of cognitive biases on ERP decision-making in SMEs. The study integrates a comprehensive literature review, empirical data analysis and case studies to develop the Cognitive Bias Awareness Matrix. This matrix enables SMEs to self-assess their susceptibility to biases like temporal discounting and optimism bias, promoting proactive strategies for more informed ERP decision-making. The approach is designed to enhance SMEs’ awareness and management of cognitive biases, aiming to improve ERP implementation success rates and operational efficiency.

The findings underscore the profound impact of cognitive biases and information asymmetry on ERP system selection and implementation in SMEs. Temporal discounting often leads decision-makers to favor immediate cost-saving solutions, potentially resulting in higher long-term expenses due to the lack of scalability. Optimism bias tends to cause underestimating risks and overestimating benefits, leading to insufficient planning and resource allocation. Furthermore, information asymmetry between ERP vendors and SME decision-makers exacerbates these biases, steering choices toward options that may not fully align with the SME’s long-term interests.

The study’s primary limitation is its concentrated focus on temporal discounting and optimism bias, potentially overlooking other cognitive biases that could impact ERP decision-making in SMEs. The PICOC framework, while structuring the research effectively, may restrict the exploration of broader organizational and technological factors influencing ERP success. Future research should expand the range of cognitive biases and explore additional variables within the ERP implementation process. Incorporating a broader array of behavioral economic principles and conducting longitudinal studies could provide a more comprehensive understanding of the challenges and dynamics in ERP adoption and utilization in SMEs.

The practical implications of this study are significant for SMEs implementing ERP systems. By adopting the Cognitive Bias Awareness Matrix, SMEs can identify and mitigate cognitive biases like temporal discounting and optimism bias, leading to more rational and effective decision-making. This tool enables SMEs to shift focus from short-term gains to long-term strategic benefits, improving ERP system selection, implementation and utilization. Regular use of the matrix can help prevent costly implementation errors and enhance operational efficiency. Additionally, training programs designed around the matrix can equip SME personnel with the skills to recognize and address biases, fostering a culture of informed decision-making.

The study underscores significant social implications by enhancing decision-making within SMEs through cognitive bias awareness. By mitigating biases like temporal discounting and optimism bias, SMEs can make more socially responsible decisions, aligning their business practices with long-term sustainability and ethical standards. This shift improves operational outcomes and promotes a culture of accountability and transparency. The widespread adoption of the Cognitive Bias Awareness Matrix can lead to a more ethical business environment, where decisions are made with a deeper understanding of their long-term impacts on employees, customers and the broader community, fostering trust and sustainability in the business ecosystem.

This research introduces the original concept of the Cognitive Bias Awareness Matrix, a novel tool designed specifically for SMEs to evaluate and mitigate cognitive biases in ERP decision-making. This matrix fills a critical gap in the existing literature by providing a structured, actionable framework that effectively empowers SMEs to recognize and address biases such as temporal discounting and optimism bias. Its practical application promises to enhance decision-making processes and increase the success rates of ERP implementations. This contribution is valuable to behavioral economics and information systems, offering a unique approach to integrating cognitive insights into business technology strategies.

This qualitative case study aims to identify and analyse the factors influencing the implementation and effectiveness of electronic health record systems (EHRS) in primary health-care (PHC) facilities in Tanzania. This study aims to explore ways to optimize the use of EHRS for better health-care service delivery.

The study uses a qualitative case study design. Data were collected through interviews and focus groups conducted with health-care workers and information and communication technology officers at the PHC facilities in Tanzania. Purposive sampling and data source triangulation were used to address potential biases and limitations associated with the study’s small sample size.

This study identifies several key findings related to the implementation and effectiveness of EHRS in Tanzanian PHC facilities. The primary obstacles include inadequate technical infrastructure, poor internet connectivity and insufficient financial resources. The study suggests a comprehensive strategy for improving EHRS, emphasizing patient and health-care professional involvement in system design, investments in technical infrastructure and connectivity, data quality and accuracy and ongoing technical support and training.

This research contributes to the existing body of knowledge by offering a nuanced understanding of the Tanzanian health-care context. It emphasizes the need for tailored solutions and strategies specific to the region’s challenges and opportunities. The study’s originality lies in its focus on EHRS in the Tanzanian context, providing valuable insights for future initiatives. A key policy implication underscores the importance of a supportive regulatory framework, dedicated resources and consistent stakeholder communication for successful EHRS implementation.

This study aims to identify critical barriers to design thinking (DT) implementation in healthcare and to determine hierarchical relationships among the barriers.

Through an extensive literature review and healthcare experts' opinions, 13 barriers to DT implementation in healthcare were identified. Data were collected using survey questionnaires, and an interpretive structural modeling (ISM) -MICMAC analysis was employed to produce a hierarchical model of identified barriers.

Results reveal the absence of standalone barriers, highlighting “Lack of Organizational autonomy” and “Lack of innovation mindset” as crucial barriers at the bottom of the hierarchy. Overcoming these barriers requires a shift in organizational mindset, dedicated resources, interdisciplinary collaborations, and aligning DT with healthcare regulations.

The findings aid policymakers in recognizing interconnected barriers, enabling DT implementation through strategic mitigation. Healthcare leaders and stakeholders can use this insight to formulate effective strategies for addressing these barriers.

This research presents a distinct investigation of identifying the barriers to DT implementation in the healthcare sector in India. DT’s seamless implementation in hospitals encounters diverse barriers, hindering its full potential. This research contributes to the extant literature by providing the interrelationship between the barriers and a hierarchical model for a clear understanding of the levels of barriers.

This study aims to analyze the knowledge transfer process for implementing a company-specific production system (XPS) from a subsidiary of a multinational corporation (MNC) to its local suppliers.

A case study approach was adopted and applied in an automotive supply chain. Empirical data were collected from interviews, observations and internal documents.

The literature shows that the successful XPS implementation depends on the ability to transfer XPS knowledge; the motivation of the source unit to share XPS knowledge; the value and nature of knowledge embedded in XPS; the effectiveness of individual, social and organizational transfer mechanisms; the motivation and absorptive capacity of the target unit and, the organizational, social and relational contexts in which XPS is transferred. Based on the research findings, we develop 12 propositions and presented them in a framework.

This paper expands and enriches the literature on the knowledge transfer process of XPS. The proposed framework establishes theoretical propositions and associations raised by qualitative analysis. However, these propositions are potentially testable on a larger scale for broader generalization.

Managers can recognize critical factors and relationships needed to improve the XPS implementation from an MNC subsidiary to its local suppliers.

The proposed framework provides a scheme to capture the essential critical factors affecting a successful XPS implementation between MNC subsidiaries and local suppliers. Moreover, we found relevant associations between pairs of critical factors that were not identified in the literature.

The main purpose of this study is to reveal the degree of association between lean, building information modeling (BIM) and construction project success. The study further intends to provide strategies for high and low associations of the factors.

Lean construction and BIM are two important applications that have recently gained popularity in terms of enhancing project success. Considering this impact, this study investigates the synergy between lean construction and BIM and determines to what extent these two contribute to the success of the projects. As a first step, lean, BIM and project success were examined based on an in-depth literature review. In the second stage, a structural equation model (SEM) was established to reflect the relationship among these three through hypotheses. Then, a questionnaire was designed and administered to the construction professionals experienced in both lean and BIM implementation. The SEM was tested using Analysis of Moment Structures (AMOS), an SPSS tool.

The results indicated that lean implementation has a significant and positive impact on BIM implementation and project success. On the other hand, BIM implementation had a lower significant impact on project success than lean implementation construct.

The results of this study can be used by both policymakers and industry practitioners in terms of developing strategies for effectively using both lean and BIM. The researchers can further develop other implementation models to investigate whether these concepts are more effective in increasing project success when used integratively.

This study considers both the impact of lean and BIM on project success through input from construction practitioners working on large projects. This way, the study fosters the use of lean, BIM or lean–BIM together in construction projects to enhance project success.

Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting Language (XBRL) in Indonesia from a regulatory and filer perspective.

The Indonesian capital market offers a unique case of the integration of XBRL regulatory reporting between multiple regulators and a transfer from capital market regulation to state-level regulation. This study uses semi-structured interviews with key actors employed with Indonesian XBRL-regulatory bodies and listed companies (filers).

External pressures, monitoring issues and tensions in the implementation process were instrumental in the theorisation and translation of XBRL in Indonesia. Specifically, the findings show that choices made with respect to XBRL regulation and implementation created tensions between XBRL reporting fulfilling a monitoring purpose and serving stakeholders’ interests. The findings also indicate that the Indonesian approach to XBRL regulation and implementation had distinct characteristics compared to XBRL implementation in other jurisdictions.

This study emphasises the necessity for robust regulatory support and strict enforcement to navigate the complexities and tensions arising from a multi-regulatory approach. Additionally, it stresses the importance of firms’ readiness and expertise in XBRL as more sophisticated implementation strategies are considered.

Using the analytical lens of theorisation and translation, the study provides a deeper understanding of how a globally diffused accounting technology was institutionalised and legitimised in a developing country. Specifically, this study explains why a conversion approach to XBRL implementation was favoured and how XBRL implementation and reporting were managed and coordinated between different Indonesian regulators.

Customer Experience Management (CXM) has already outgrown its infancy and must now position itself for long-term strategic success. However, the best Customer Experience Strategy (CXS) is worth little if not implemented effectively. Therefore, the present study investigated the determinants of the successful implementation of CXS and its results.

Key success factors were identified based on intensive desk research complemented by an exploratory qualitative study. The relevance of these determinants and the impact of successful CXS implementation were examined in a quantitative study involving 264 Customer Experience (CX) managers from several countries.

The results demonstrate the significant positive effects of the four determinants of top management support, CX-related organizational involvement, CX measurement ability, and internal use of CX data on CXS implementation success. Additionally, cross-functional working acts as a moderator. Moreover, the findings show the positive effects of successful CXS implementation on organizational customer orientation and customer relationship performance. Finally, our findings lead to essential theoretical and managerial implications.

While previous studies focused on CX or CXM, this study contributes to the research field by empirically testing the central determinants of successful CXS implementation and demonstrating the firm-internal (organizational customer orientation) and firm-external (customer relationship performance) effects of successful CXS implementation.

Continuous improvement in an integrated approach is a philosophy developed over decades based on a set of management practices. It comprises enhancement methodologies that escalate success as well as diminishes letdowns. The state-of-the-art literature finds a variety of practices for the execution of continuous improvement (CI) system. However, it is rare to find an empirical study with an inclusive system that considers various practices in one frame for improving competitiveness. With this outlook, therefore, this study aims originally to identify drivers, motivations and barriers for the application of integrated CI system, and then conduct an empirical investigation within the context of Ethiopian manufacturing industries.

Justification of the problem, extensive review of literature, identification of practices, developing research framework, investigational analysis of the empirical study using reliability and descriptive statistical analysis and identifying leading drivers (unique practices and common factors), motivations and barriers are the research approaches used in this study. Furthermore, the primary data were collected through a self-administered questionnaire and were analyzed using a statistical package for social science (SPSS) 23 and the findings were triangulated to relate to the existing state-of-the-art literature.

The findings indicate 17 common factors associated with human, strategic, operational, technology, structure, resource and information factors; 21 unique practices of just-in-time (JIT), lean-six sigma (LSS), supply chain management (SCM), total productive maintenance (TPM), and total quality management (TQM) methodologies; 20 barriers connected with internal and external issues and 17 motivations linked to operational, innovation and business results are identified. In general, the empirical analysis discovers the practices are noteworthy and commonly supported by a least of 52% of the respondents. As a result, the first five prominent common factors, barriers, unique practices and motivations are also supported by a minimum of 72%, 73.9%, 65.8% and 75% of the respondents, respectively.

Even though this is the first-ever study in the Ethiopian manufacturing sector with the focus on integrated CI practices of JIT, TQM, TPM, SCM and LSS initiatives, some limitations have existed and the major limitations of the study are, targeted merely small number manufacturing companies despite the fact that there are hundreds of companies implementing CI system in Ethiopia, and the data collected were only based on the perception of the respondents, and other information’s like annual reports was not employed to support the findings.

The findings of this study underlined that the implementation of drivers in relation to common factors and unique practices supported by exterminating barriers in manufacturing industries of Ethiopia enables to enhance competitiveness through attaining operational, innovation and business results though it requires a practical case application to prove this perception-based analysis.

Though there are a number of studies published on integrated continuous improvement, currently it is found that there is no literature focused on the identification and empirical investigation of drivers (common factors and unique practices), motivations and barriers for application of integrated CI system with the focus of JIT, TQM, TPM, SCM and LSS initiatives. Therefore, this is the first-ever study, and the empirical analysis of the study discovered that identified practices are providing valuable insights for manufacturing industries which will be on board on this voyage including institutions, practitioners and other sectors.

This study aims to explore the role of successfully implemented enterprise resource planning (ERP) systems by investigating changes in management accounting (MA) and the influence of the context of small and medium-sized enterprises (SMEs) on the adoption and implementation process in an emerging market economy, namely, Saudi Arabia.

A case-study approach was used to review and compare the ERP adoption and implementation process in two Saudi SMEs from different industries for the descriptive analysis and assessment of changes in MA following the adoption of the system and influence of context. Secondary data were analyzed, and semi-structured interviews were conducted to collect data.

The results indicate that successful ERP implementations support and unify the core business processes and functions and improve analysis, decision-making, reporting and the overall quality of data. Furthermore, the results show that a management accountant's role is widened and shifted from a mere information provider to a business advisor and analyst, enhancing management accounting techniques. The results confirm that ERP implementation is related to the SMEs' technological, organizational and environmental contexts, which must be fully understood to achieve the desired improvements in the management accounting system.

This study contributes to understanding how ERP systems impact MA and management accountants, particularly in SMEs from developing countries, namely, Saudi Arabia. Specifically, to the best of the author’s knowledge, this study is one of the first to use the technology–organization–environment framework and contingency theory to investigate post-ERP implementation changes in SMEs MA in an emerging market economy.