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Earned value management systems (EVMS), also called integrated project and program management systems, have been greatly examined in the literature, which has typically focused on their technical aspects rather than social. This study aims to hypothesize that improving both the technical maturity of EVMS and the social environment elements of EVMS applications together will significantly impact project performance outcomes. For the first time, empirical evidence supports a strong relationship between EVMS maturity and environment.

Data was collected from 35 projects through four workshops, attended by 31 industry practitioners with an average of 19 years of EVMS experience. These experts, representing 23 organizations, provided over 2,800 data points on sociotechnical integration and performance outcomes, covering projects totaling $21.8 billion. Statistical analyses were performed to derive findings on the impact of technical maturity and social environment on project success.

The results show statistically significant differences in cost growth, compliance, meeting project objectives and business drivers and customer satisfaction, between projects with high EVMS maturity and environment and projects with poor EVMS maturity and environment. Moreover, the technical and social dimensions were found to be significantly correlated.

Key contributions include a novel and tested performance-driven framework to support integrated project management using EVMS. The adoption of this detailed assessment framework by government and industry is driving a paradigm shift in project management of some of the largest and most complex projects in the U.S.; specifically transitioning from a project assessment based upon a binary approach for EVMS technical maturity (i.e. compliant/noncompliant to standards) to a wide-ranging scale (i.e. 0–1,000) across two dimensions.

The aim of this paper is to explore the implementation of an integrated lean and ISO 14001 approach in meat industry for environmental performance and examine a proposed conceptual framework by capturing insights from lean and ISO 14001 experts in New Zealand (NZ).

Semi-structured interviews have been conducted with a group of consultants (lean and ISO 14001) to evaluate the suitability of an integrated lean and ISO 14001 approach in the meat industry for environmental performance. A conceptual framework from literature has guided this study leading to its further development based on the empirical evidence collected.

Findings have illustrated a synergistic positive impact of lean and ISO 14001 implementation as an integrated approach for sustaining environmental performance in the meat industry. A joint implementation program provides more clarity in aligning ISO 14001 operational procedures with lean tools and techniques for an enhanced environmental performance outcome.

The application of an integrated lean and ISO 14001 framework is proposed in this paper, which can help industry practitioners and academia in developing a joint implementation strategy and conducting future research.

To the best of the author’s knowledge, this study is the first to assess the effective implementation of lean and ISO 14001 as an integrated approach in the NZ meat industry.

The integration of sustainability, performance measurement and new product development (NPD) is key for aligning environmental and social objectives with business strategies. While previous research has initiated proposals for integrating sustainability into NPD or incorporating sustainability into corporate measurement systems, there is a notable deficiency in studies that comprehensively integrate these three perspectives. In this sense, this study proposes a performance framework (PF) to integrate sustainability performance indicators (PIs) into the measurement system considering the company’s NPD phases.

The PF was developed through a literature review and action research (AR). This resulting PF was positively evaluated by the practitioners in the company.

First, the review enabled the synthesis of an initial conceptual PF with 188 sustainability PIs and a five-step procedure. Then, the empirical results of the AR led to a new PF that presents the systematisation of the PIs database and a practice-based seven-stage approach.

This action-oriented research limits the extent to which this study’s findings can be generalised. Future research should apply the PF in different research designs to produce managerially relevant knowledge.

This PF may provide managers with actionable knowledge that best supports the measurement system integration with sustainability PIs considering the NPD phases.

Integrating sustainability, performance measurement and the NPD has been recognised as critical for supporting decision-making concerning the impact of processes and products. Compared with previous frameworks, the proposed PF extends the existing literature by introducing a systematised PIs database and a novel procedure for integrating sustainability measurement throughout the NDP.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the need for broader accountability. Currently, there is a limited understanding of the dynamics and outcomes of such a process. Therefore, this study aims to explore whether the BSC is still considered an effective performance management tool and analyse the factors driving and hindering its evolution and endurance in public and non-profit HOs.

We conducted a retrospective longitudinal analysis of two pioneering cases in the adoption of the BSC: one in a public hospital and the other in a non-profit hospital. Data collection relied on accessing institutional documents and reports from the early 2000s to the present, as well as conducting semi-structured interviews with the internal sponsors of the BSC.

We found evidence of three main categories of factors that trigger or hinder the adoption and development of the BSC: (1) the role of the internal sponsor and professionals’ commitment; (2) information technology and the controller’s technological skills; and (3) the relationship between the management and professionalism logics during the implementation process. At the same time, there is no evidence to suggest that specific technical features of the BSC influence its endurance.

The paper contributes to the debate on the key factors for implementing and sustaining multidimensional control systems in professional organisations. It emphasises the importance of knowledge-based assets and distinctive internal capabilities for the success of the business. The implications of the BSC legacy are discussed, along with future developments of multidimensional control tools aimed at supporting strategy execution.

This study’s main objective is to explore the ISO 9001 implementation model and identify a future research agenda. This is important because not all organizations find it easy to implement ISO 9001, and not all organizations get positive benefits after implementing it.

The paper presents a comprehensive review of the literature on ISO 9001 implementation models using the preferred reporting items for systematic reviews (PRISMA) methodology to systematically review the existing literature on ISO 9001 implementation models. Relevant studies published from 2003 to early 2023 are explored to reveal the research landscape, gaps and trends.

Many ISO 9001 implementation methods have been developed for actual implementation in organizations, including models, frameworks, special variable considerations, application uses and integration. These methods were developed and applied to cover gaps regarding constraints, unbeneficial, special conditions, implementation objectives and organization types in ISO 9001 implementation. Current issues and future research on ISO 9001 implementation models were found, namely ISO 9001 implementation models specific to SMEs, ISO 9001 implementation levels, ISO 9001 implementation models that are agile to change, and affordable certification models.

Only a few researchers have systematically reviewed the literature or taken a bibliometric approach in their analyses to provide an overview of the current trends and links to ISO 9001 implementation models. The ISO 9001 standard is a general standard and can be applied by all organizations with the implementation method left to the implementer. Many implementation methods have been developed, but several implementation obstacles and disadvantages are still found. It is important to know the extent of current research and discover future research gaps regarding methods of implementing the ISO 9001 standard.

With the increasing concern over environmental pollution and global warming, companies are required to act responsibly to mitigate these environmental issues. Their activities should adhere to the standards of environmental sustainability. Thus, this study aimed to investigate the impact of green supply chain management (GSCM) and total quality management (TQM) on environmental sustainability, with environmental management practices (EMP) as the moderating factor.

A quantitative study was adopted using the management data from various manufacturing companies in Jordan. A total of 362 responses were collected, and the proposed hypotheses were tested using a structural equation model.

The study findings revealed that both GSCM and TQM significantly and positively influenced environmental sustainability. The impact of TQM on environmental sustainability was higher than that of GSCM. Moreover, no evidence was found on the moderating role of EMP.

The study’s results highlighted to the decision-makers the main practices to expand the quality implementation across their supply chain to improve environmental sustainability. The study also demonstrated the reasons behind the insignificance of EMPs in strengthening the relationships between GSCM, TQM, and environmental sustainability.

While there are very few studies examining the relationships between GSCM and TQM on environmental sustainability. This study adds to the literature body as one of a few empirical studies that tested the integrated effect of GSCM and TQM practices within the context of the manufacturing industry in a developing country. Moreover, this study takes a holistic approach by tapping into EMP to confirm whether it moderated the relationships between GSCM, TQM, and environmental sustainability.

In Morocco, as in many developing countries, environmental responsibility is not well integrated into corporate management at the operational, tactical, and strategic levels. While the management literature offers a rich body of knowledge on Corporate Social Responsibility (CSR) strategies and practices, less attention has been paid to exploring the complexity of environmental responsibility through the lens of corporate culture. This research aims to address this gap by examining the influence of cultural factors on the deployment of environmental responsibility using Johnson's (2000) model of corporate culture. This model identifies seven components of corporate culture: stories or myths, symbols, power structures, organizational structures, control systems, rituals and routines, and paradigms. Through a Moroccan industrial group case study, this chapter presents the successful deployment of environmental responsibility and describes how managing cultural factors facilitated this transition. This chapter also identifies the unique aspects of the group's culture that allowed redesigning the company's management systems. These insights offer valuable implications for managers and policymakers seeking to improve the environmental performance of large enterprises in developing countries.

This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to specific crises, there have been theoretical and practical gaps in the role of CFO. The study's goal is to fill a critical gap by developing a comprehensive and integrated set of roles to assist the CFO in a constantly changing environment.

Using a grounded theory approach, semi-structured interviews and observations were conducted with 21 CFOs from various industries in Thailand, including foreign multinational corporations and domestic companies with international operations. CFOs were asked how they frame their roles in the face of an ever-changing environment and how they prepare for the future.

The iCFO model is developed, which identifies the critical “core” roles of the CFO in securing the business foundation, as well as the “future opportunities” roles that function as growth engines for long-term business strength. The research delves into the importance of integrity, ethical mindset and corporate governance in the role of the CFO. The iCFO model is designed to help guide future research and provide practical applications for CFOs in both domestic and international contexts. The term “core” refers to the CFO’s primary responsibilities, which include driving profitability, managing risks and optimizing business performance. The “future opportunities” component focuses on the roles that CFOs can play in strengthening the future of business by optimizing investment efficiency, driving digital transformation and being the CEO’s business partner. The findings also emphasized “integrity,” which must encompass all decisions, actions or recommendations made by the CFO.

The study offers unique perspectives on an emerging economy, providing new insights. Through interviews with 21 CFOs, it contributes empirical evidence on the development of roles in accounting and finance, emphasizing good governance practices. The findings highlight the integrated role of the CFO and their self-reflection on their value within the company. Significantly, the study's implications are relevant and applicable to a global audience, particularly in developing economies that prioritize growth. Future studies could incorporate integrated thinking into the iCFO model to address social, environmental and economic factors, making it more universally relevant. Additionally, exploring the adoption of the chief value officer context in developing markets could enable CFOs to expand their focus beyond financial metrics, embracing a comprehensive approach to value creation. By integrating these concepts into the iCFO model, CFOs can effectively drive sustainable and impactful business outcomes on a global scale.

Amidst the complicated nature of the UAE’s facilities management (FM) industry, the need to recalibrate the existing performance measurement (PM) system measures and criteria has been resonating to ensure their ability to capture the FM industry trends and dynamics, thus enhancing organizational excellence. Therefore, this research aimed to propose a specific PM tool to the country’s FM industry to accurately assess performance and establish strategic enhancements.

The study reviewed literature on the available PM systems to gather the available measures, which were presented to a focus group of seven participants, who were purposively selected based on their expertise in FM and PM implementation in the UAE to adjust them and add ones relevant to the UAE’s FM industry.

The focus group conducted various changes, from retaining certain measures and criteria, renaming them to simplify or make them more representative of the industry, ranking them based on their importance to limit their numbers, to finally categorizing them as enablers or results. Consequently, the final proposed tool was composed of nine dimensions with 51 measures as performance enablers and three dimensions with 11 measures as performance results. Seven measures were added by the experts, who highlighted their increasing popularity in the UAE’s FM industry.

Through addressing the critical void in literature, this paper develops a specific PM tool aligning with the intricacy of the UAE’s FM industry, thus providing proactive contribution to the industry’s effective and sustainable growth.