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The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to investigate the learning process during management accounting change. The study aims to expand the domain of management accounting change theory to emphasize the learning-related aspects that can constitute it.

The paper provides an interpretation of management accounting change based on the model of problem management proposed by Kolb (1983) and the theory of experiential learning (Kolb, 1976, 1984). The study is based on a 14-year longitudinal case study (1994‐2007). The case examined can be considered a theory illustration case. Data were obtained from a broad variety of sources including interviews, document analysis and adopting an interventionist approach during the redesign of the costing system.

The paper contributes to two important aspects of management accounting change. First, it becomes apparent that the costing information change was not a discrete event but a process of experience and learning conducted through several iterations of trial-and-error loops that extended over the years. Second, the findings reveal that the learning process can alter management accounting system design in a radical or incremental way according to the learning style of the people involved in the process of change.

Because of the adopted research approach, results could be extended only to other organizations presenting similar characteristics. Several further areas of research are suggested by the findings of this paper. In particular, it would be of interest to investigate the links between learning styles and communication and its effect on management accounting change.

The paper includes implications for the management of learning during management accounting change, to improve the efficiency and effectiveness of this process.

This paper is one response to the call for an interdisciplinary research approach to the management accounting change phenomena using a “method theory” taken from the discipline of management to provide an explanation of the change in management accounting. In respect of the previous literature, it provides two main contributions, namely, the proposal of a model useful both to interpret and manage learning processes; the effect of learning style on management accounting routines change.

The lean philosophy has demonstrated its effectiveness to improve firms' operational performance. However, the impact of lean practices on financial performance is still unclear due to the poor understanding of the link between operational and financial measures and the conflictive results obtained by previous research. The purpose of this paper is to conduct a systematic literature review to understand whether lean companies have improved their financial performance. Moreover, this article aims to uncover research gaps in the literature and examine which time spans of research have been considered to analyse both the degree of lean implementation and the measurement of financial outcomes.

A systematic literature review has been conducted to identify peer-reviewed articles that analyse the effect of the lean production paradigm on the financial performance measures of manufacturing companies. Then, the identified articles were processed using a combination of descriptive and content analyses methods to draw new conclusions, uncover gaps and find novel paths for research.

Various authors indicate that lean initiatives lead to an enhancement of financial performance measures. JIT and TQM lean practice bundles are suggested as the best enablers of financial performance in terms of sales and profit. In contrast, according to some scholars, lean does not necessarily improve companies' financial results if it is not properly implemented.

Several studies have focused on analysing the effects of lean on performance. However, only a small part of the literature has addressed the study of the effects of lean practices on financial performance metrics. The originality of this study lies in the investigation of the connections between lean practices and financial performance measures found in the literature. The outcome is the identification of various possible positive impacts of some lean practices on financial metrics.

Centralized waiting lists (CWLs) for patient attachment to a primary care provider have been implemented across Canada, including Quebec. Little is known about the implementation of CWLs and the factors that influence implementation outcomes of such primary care innovations. The purpose of this paper is to explain variations in the outcomes of implementation by analyzing the characteristics of CWLs and contextual factors that influence their implementation.

A multiple qualitative case study was conducted. Four contrasting CWLs were purposefully selected: two relatively high-performing and two relatively low-performing cases with regard to process indicators. Data collected between 2015 and 2016 drew on three sources: 26 semi-structured interviews with key stakeholders, 22 documents and field notes. The Consolidated Framework for Implementation Research was used to identify, through a cross-case comparison of ratings, constructs that distinguish high from low-performing cases.

Five constructs distinguished high from low-performing cases: three related to the inner setting: network and communications; leadership engagement; available resources; one from innovation characteristics: adaptability with regard to registration, evaluation of priority and attachment to a family physician; and, one associated with process domain: engaging. Other constructs exerted influence on implementation (e.g. outer setting, individual characteristics), but did not distinguish high and low-performing cases.

This is the first in-depth analysis of CWL implementation. Results suggest important factors that might be useful in efforts to continuously improve implementation performance of CWLs and similar innovations.

The objective of this study is to investigate the barriers hindering the integration of lean manufacturing (LM) practices within the furniture industry of Bangladesh. The traditional operational paradigms in this sector have posed substantial challenges to the effective implementation of LM. In this study, the barriers of implementing LM in the furniture business are examined, aiming to provide a systematic understanding of the barriers that must be addressed for a successful transition.

The research reveals that “Fragmented Industry Structure,” “Resistance to Lean Practices” and “Inadequate Plant Layout and Maintenance”, emerged as the foremost barriers to LM implementation in the furniture industry. Additionally, “Insufficient Expert Management,” “Limited Technical Resources” and “Lack of Capital Investment” play significant roles.

The outcomes of this study provide valuable insights into the furniture industry, enabling the development of strategies for effective LM implementation. One notable challenge in lean implementation is the tendency to revert to established practices when confronted with barriers. Therefore, this transition necessitates informed guidance and leadership. In addition to addressing these internal challenges, the scope of lean implementation should be broadened.

This study represents one of the initial efforts to systematically identify and assess the barriers to LM implementation within the furniture industry of Bangladesh, contributing to the emerging body of knowledge in this area.

Using a large-scale school improvement program in Sweden as a case, this article aims to explore the state governance of a large-scale school improvement program in Sweden and how officials at the state agency level made sense of the reform ideas and operationalized them in policy actions.

Data were integrated from Swedish Government Official Reports and formal directives from the Ministry of Education. Officials of the Swedish National Agency for Education (SNAE) were also interviewed. Data were analyzed to identify how regulatory rules, professional norms and cultural–cognitive beliefs shaped SNAE's design of the program.

The article shows how different types of governance (i.e. regulatory rules, professional norms and cultural–cognitive beliefs) set the direction for managing large-scale school improvement. In particular, in the studied case, the lack of clear regulatory directives enabled sensemaking processes clearly influenced by normative ideas and cultural–cognitive beliefs.

The findings are mostly presented from the perspective of managers, so further study is required to attain a broader understanding of the state agency level's role and function.

By illustrating the strengths of understanding various dimensions of educational governance, the findings are highly relevant to both policymakers and educational managers at different levels of school systems.

The article offers a valuable perspective on large-scale school improvement and educational governance by focusing on a level that has hitherto received little attention.

The purpose of this paper is to present a structured framework whose objectives are to identify, analyse and eliminate fashion-luxury supply chains inefficiencies.

A Lean Manufacturing tool, the 5-Whys Analysis, has been used to find out the root causes associated with the problem identified from a data analysis of production orders of a fashion-luxury company. A case study, which explains the methodology and illustrates the capability of the tool, is provided.

This tool can be considered a suitable instrument to identify the causal factors of inefficiencies within luxury supply chains, suggesting potential countermeasures able to eliminate the problems previously highlighted. In addition, enabling technologies that deal with Industry 4.0 are associated with the root causes to enable further improvement of the supply chain.

The effectiveness and practicality of the tool are illustrated using an industrial case study concerning an international Italian signature in the world of fashion-luxury footwear sector.

This framework provides practitioners with an operative tool useful to highlight where the major inefficiencies of fashion-luxury supply chains take place and, at the same time, individuates both the root causes of inefficiencies and the corresponding corrective actions, even considering Industry 4.0 enabling technologies.

Business process re-engineering (BPR) initiatives are complex endeavours which require many factors to ensure success. However, most studies focus on the organisational processes and improvement within the organisation itself and less on the project team and management dynamics. The study aimed to identify factors that enabled the completion of a BPR, in a technical firm, based on reflections on the project management style.

The study entailed a descriptive and interpretive case study with reflections from project team members. Data were analysed using descriptive statistics and content analysis.

Findings revealed that critical success factors for BPR in a technical firm include project leadership and sponsorship, organisational culture and attributes, team dynamics and the nature (activities), and duration of the process.

The findings will benefit project managers in improving their competence and project success through reflective practice. The identified factors could be used in future projects of a similar nature and size to improve how organisations execute BPR projects.

The study used reflections to identify success factors for BPR in a technical firm.

The aim of this study is to develop and evaluate a market-oriented business model (MOBM) and analyze how it contributes to internationalization of SMEs' disruptive innovation.

Based on market orientation literature, an MOBM is developed and assessed through collaboration among companies, researchers and networking partners. For the evaluation of the model, qualitative data was collected through workshops, interviews and participatory observations at four case SMEs. Methodologically, the implementation of the MOBM consists of a systematic knowledge development process by following four work packages to support the companies' market-oriented internationalization.

The results show that SMEs face internal barriers to developing innovativeness that hinder them from creating effective disruptive innovation for the international buyer chain. The study finds that SMEs need to work with an MOBM for developing market intelligence within the organization and seek external support for entering the international market.

The methodological strength allows application, evaluation and modification of the MOBM in close collaboration with the SMEs that directly benefit from its implementation. Modifying the principles of market orientation by practical application, SMEs can apply the MOBM to analyze their internationalization capacity for high-tech disruptive innovations.

This article contributes to new thinking by introducing market orientation to SMEs' internationalization of disruptive innovation. The study highlights the less researched field of disruptive innovation by developing the MOBM to deal with SMEs' internationalization.

The purpose of this study is to frame digital transformation (DT) within municipalities to improve the life cycles of urban infrastructure.

The study provides the results from a systematic review of the literature on concepts of DT and its implications for municipalities, barriers and challenges to DT, as well existing DT frameworks for municipalities and their built assets. This literature review leads to the development of a DT framework to help cities conduct a planned and federated DT beforehand. Then, workshops are conducted with two major Canadian municipalities.

The results of these studies point to the need for a dedicated DT framework for municipalities because of their particular context and their role and proximity to citizens. The theoretical framework develops 22 elements, which are divided among 6 categories. Through its application, the framework helps to identify and target the predominant issues hindering the DT of municipalities, specifically “legacy practices” and “data management.”

Limitations include limited experimental conditions and small sample size. Further work is needed to validate the framework. Other approaches are advocated to complement the data collection and analysis to generate more convincing results.

The theoretical framework was validated through two case studies on two large Canadian municipalities.

Municipalities maximize the value they provide to citizens and to be at the forefront of resilience and sustainability concerns. The use of technology, digital processes and initiatives helps cities to improve planning, optimize works and provide better services to citizens.

The framework is original in that it specifically aligns assets management with DT in a municipal context.