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This study aims to recognize the significant barriers of small and medium-sized enterprises (SMEs) in Bangladesh, hindering the adoption of total quality management (TQM). Additionally, this research intends to explore the interrelations among these barriers to develop essential managerial insights for promoting TQM implementation in SMEs.

The interpretive structural modeling (ISM) approach and Matrice d'impacts croisés multiplication appliquée á un classment (MICMAC) a cross-impact matrix multiplication applied to classification show the relationship among the barriers and classification of the barriers to TQM implementation respectively, and partial least squares structural equation modeling (PLS-SEM) is applied for ISM model validation.

This study examined previous literature and conducted interviews with professionals to identify 17 barriers. The study then develops and investigates a model that outlines the relationships and priorities among these barriers and categorizes them based on their impact and interdependence. This analysis can assist SMEs in implementing TQM during their operations successfully.

This research emphasizes the crucial obstacles that greatly affect other barriers and require immediate attention. Furthermore, this study provides valuable information for SMEs to effectively prioritize their resources and efforts to overcome these obstacles.

This study delves into the primary obstacles impeding the integration of TQM in SMEs through a novel approach. Additionally, this study constructs a verified contextual framework that depicts the hierarchies and interconnections among these barriers.

This study aims to identify the factors influencing agile readiness in start-ups. Start-ups are being confronted with increased competition, customer demands, technological innovations and changes in the market environment. Adopting agile readiness for sustainable operations is a profitable and dependable way to improve the competition and reduce the number of failures of start-ups. The start-ups may investigate “how” after understanding the “whys.” The answers to these questions will be crucial to develop a strategy and a plan for luring clients, users, investors and partners. Therefore, this study will help in answering these crucial questions by using Total Interpretive Structural Modeling (TISM), whose main aim is to answer the key question of “what,” “how” and “why.” Using the “Total Interpretive Structural Modeling (TISM)” technique, this research tries to “describe,” “analyze” and “categorize” the agile readiness for sustainable operations enablers in start-ups.

Expert feedback and literature reviews from various start-ups led to the discovery of 10 enablers. In this study, the TISM technique was used to examine the inter-relationships between the enablers. The agile readiness for sustainable operations enablers was ranked and classified using the “Multiplication Applied to Classification (MICMAC)” technique. They were divided into four different categories: “autonomous,” “independent,” “linkage” and “dependent enablers.”

The results show that executive-level aid is the key agile readiness factor for sustainable operations. The next priority has been capability, experienced and skilled employees, market knowledge and environment agility. Leadership and clear vision have been given further priority. The next important is flexibility. The last and the least priority is given to receptive and strategic agility. This directional flow assists management in attaining adaptable sustainability, leading to continued growth in this dynamic environment.

The study focuses primarily on the agile readiness for sustainable operations of start-ups. This study offers a recommended list of crucial elements for start-ups, which may aid in creating guidelines for implementing agility for sustainable operations. This study provides academics with a TISM model that illustrates how start-ups can be ready to implement agility for sustainable operations. Future researchers could add more agility readiness variables to this study and validate this model across different start-ups.

Before implementing agile readiness for sustainable operations in start-ups, this study will aid managers and practitioners in the start-up business in understanding the relationships of enablers and identifying important readiness enablers.

The current study analyzes the agile readiness for sustainable operations in Start-ups. To the best of the authors’ knowledge, it is the first endeavor to use the “TISM approach” to examine the interrelationships across agile readiness for sustainable operations characteristics in start-ups.

Gazelle companies are characterized by rapid growth in a short time. Identifying the determinants of this exponential expansion is important as these firms have a significant impact on the economy. They generate increased employment and investment by investors interested in new opportunities. Previous studies have failed to reach a consensus about what fosters high growth in gazelle companies as each firm’s geographical, political and economic context is different. The present research uses cognitive mapping and interpretive structural modeling (ISM) to overcome the limitations of prior investigations and identify factors that can potentially accelerate growth in gazelle companies.

Two sessions were held with an expert panel with knowledge about and experience with these firms. In the first session, data were collected to create a group cognitive map, while the second meeting comprised ISM-based analyses of the high-growth determinants identified and the causal relationships between them. A final consolidation session was held to discuss the results with two members of the Committee for Central Region Coordination and Development (i.e. Comissão de Coordenação e Desenvolvimento Regional do Centro – a public entity that grants gazelle awards in Portugal).

The analysis system created was tested, and the results demonstrate that the dual methodology used can increase our understanding of the dynamics of high-growth determinants and lead to more informed and potentially better evaluations of gazelle companies. Indeed, once high-growth determinants in gazelle companies are understood, this information can help other firms implement the same business model to achieve similarly rapid growth. The strengths and shortcomings of this new structured analysis model are also analyzed.

The authors know of no prior work reporting the integrated use of cognitive mapping and ISM in this study context.

With the surge in public procurement, especially in developing countries, ensuring fair competition in procurement has assumed paramount importance. Academic endeavors in the domain of competition issues have often lacked the views of field-level functionaries. This study aims to involve a large number of expert practitioners in India to identify the significant contemporary competition risks in public procurement from the procurer and supplier sides and develop a model depicting the hierarchy of competition-restrictive actions (CRAs) in procurement based on their mutual interactions.

The significant CRAs along the procurement cycle are identified through literature survey, interactive workshops and expert interviews. A questionnaire survey covering 143 respondents from 12 public organizations is used to evaluate their impact. Considering the complex causal interactions involved, interpretive structural modeling followed by MICMAC (Iimpact matrix cross-reference multiplication applied to a classification analysis is used to develop a hierarchical model of competition risks in procurement.

Tailor-made contracts, splitting of a project below competition thresholds, restrictive selection criteria and awarding the contract on nomination emerge as CRAs with the highest driving power. Horizontal collusion among vendors strongly depends on practices followed in the procuring organization.

The survey data and the experts’ opinions emanate from practitioners in India, which is a limitation. However, with necessary contextual calibrations, the study is of high functional utility to policymakers and practitioners.

The research facilitates a comprehensive understanding to procurement managers/policymakers of the CRAs along the procurement cycle and their interdependencies. It offers valuable insights for improving competition, which is foundational for optimal procurement outcomes.

The study enriches the public procurement domain knowledge by identifying and assessing the significant contemporary CRAs, examining their mutual interactions and developing an interpretive structural model. Although contributing to the body of knowledge, the study is unique in being grounded in field realities.

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

Supply chain finance (SCF) has become a vital ingredient that fosters growth and provides flexibility to the global supply chain. Thus, it becomes essential to understand the factors that contribute to the success of the supply chain finance ecosystem (SCFE). This study aims to identify the critical success factors (CSFs) for the development of an efficient and effective SCFE. Based on their characteristics, the study intends to classify the factors into constructs and further establish a hierarchical relationship among the CSFs.

The study is based on empirical data collected from 221 respondents based on administered questionnaires. Exploratory factor analysis (EFA) is carried out on 16 selected factors (out of 21 proposed factors) based on the feedback of the experts and the factors were classified into four constructs. The total interpretive structural modeling (TISM) model was developed by identifying and finalizing CSFs of the SCFE. The model developed a hierarchical relationship between the various factors.

The study identified significant CSFs for the efficient and effective SCF ecosystem. Four constructs were developed by analyzing CSFs using the EFA. The finalized 16 CSFs modeled through the TISM and further hierarchical relationship established between the CSFs concludes that governmental policies and sectoral growth are the strongest driving forces and financial attractiveness is the weakest driving force. Based on the CSFs and the constructs identified, it was found that for the success of the SCF ecosystem, the existence of an economic ecosystem provides a facilitating framework for the overall development of the SCFE. Also, the trustworthiness among the partners fosters better relationships and results in financial feasibility and offers business opportunities for all the stakeholders.

This study will help the SCF partners across the globe understand the CSFs that ensure development of mutually beneficial SCF ecosystems and provide flexibility to the supply chain partners. The CSFs would provide insights to the policymakers and the financial intermediaries for providing a conducive environment for the development of a better SCF ecosystem. Also, the buyers and sellers would understand the CSFs that would develop better relationships among them and ultimately help in development of business across the globe.

The study identifies the CSFs for the SCF ecosystem. The study ascertains the significant factors and classifies them into clusters using EFA. Unlike the literature available, the paper develops the hierarchical relationship between the CSFs and develops a model for an efficient and effective SCF ecosystem.

In the context of promoting sustainable development in SMEs, the present study aims to investigate the relationship among solution dimensions based on the Industry 4.0 (I4.0) concept.

The study employs a comprehensive methodology that includes a systematic literature review, workshop, grounded theory and interpretive structural modeling. Various dimensions concerning I4.0 sustainability are tested and evaluated using a questionnaire design followed by hypothesis formulation. Further, grounded theory is used to extract the key solution dimensions that capture the essence of I4.0 implementation in SMEs. Finally, the solution dimensions for I4.0 sustainability are modeled using the ISM approach to understand the structural interdependencies among them, and Matrice d'Impacts Croisés Multiplication Applied to a Classification (MICMAC) analysis is done to understand the driving and dependence power among these dimensions.

The study identified 14 solution dimensions for the implementation of I4.0 in SMEs for sustainable development. Out of the 14 solution dimensions, human resource training programs (D4) appear at level 11, followed by top management commitment (D1), strategic collaborations (D3) and coordination among key stakeholders (D5) at level 2 in the hierarchical interpretive structural modeling (ISM) model. Also, these dimensions have an effect size of more than 0.50 which indicates a substantial correlation between the sustainability dimensions and Industry 4.0 implementation in SMEs.

The study contributes to the overall goal of fostering sustainability within the SME sector, which can pave the way for various stakeholders for the successful implementation of I4.0 sustainable solution dimensions.

The apparel industry of Bangladesh is rethinking lean manufacturing (LM) deployment because of the challenges imposed by the COVID-19 pandemic. Due to COVID-19, LM implementation in the apparel industry has become more difficult. Thus, the purpose of this study is to explore the barriers to implementing LM practices in the apparel industry of Bangladesh in the context of COVID-19 pandemic.

For evaluating the barriers, an integrated framework that combines the Delphi method and fuzzy total interpretive structural modeling (TISM) has been designed. The application of fuzzy TISM has resulted in a structured hierarchical relationship model of the barriers with driving and driven power.

The findings reveal that “lack of synchronization of lean planning with strategic planning”, “lack of proper understanding of lean concept” and “low priority from the top management” are the three top most important barriers of LM implementation in apparel industry.

These findings will help the apparel industry to formulate strategy for implementing the LM practices successfully. The proposed model is expected to contribute to the sustainable development goals (SDGs) such as Responsible Consumption and Production (SDG 12); Decent Work and Economic Growth (SDG 8); Industry, Innovation and Infrastructure (SDG 9) via resilient strategies.

This study is one of few initial efforts to investigate LM implementation barriers during the COVID-19 epidemic in a real-world setting.

This paper aims to discover and analyze the challenges hampering blockchain technology’s (BT’s) implementation in the Indian health-care sector. A total of 18 challenges have been prioritized and modeled based on an extensive literature search and professional views.

An integrated multi-criteria decision-making approach has been used in two phases. Best worst method (BWM) is used in the first phase to prioritize the challenges with sensitivity analysis to validate the findings and eliminate a few challenges. In the second phase, interpretive structural modeling is applied to the remaining 15 challenges to obtain relative relationships among them with cross-impact matrix multiplication applied to classification analysis for their categorization.

The study’s results reveal that limited knowledge and expertise, cost and risk involved, technical issues, lack of clear regulations, resistance to change and lack of top management support are the top-ranked or high-intensity challenges according to the BWM. Interpretive structural modelling findings suggest that the lack of government initiatives has been driving other challenges with the highest driving power.

This work has been conducted in the Indian context, so careful generalization of the results is needed.

This work will give health-care stakeholders a better perspective regarding blockchain’s adoption. It will help health-care stakeholders, service providers, researchers and policymakers get a glimpse of the strategies for eradicating mentioned challenges. The analysis will help reduce the challenges’ impact on blockchain’s adoption in the Indian health-care sector.

The adoption of BT is a novel concept, especially in developing countries such as India. This is one of the few works addressing the challenges to BT adoption in the Indian health-care sector.

The present research identifies a total of nine factors influencing tax avoidance under the international taxation regime of the developing countries and establishes a hierarchical relationship through modeling of the identified factors using modified-total interpretive structural modeling (M-TISM).

Due to “scale without mass” properties of the digital economy, businesses reduce their physical presence in the countries of economic activities. Aided with digital features, multinational enterprises (MNEs) avoid, abolish, or adopt flexible tax burden in the developing nations through by-passing the permanent establishment condition for company taxes or the income characterization prerequisite for royalty taxation. The present research endeavors to identify the drivers of tax avoidance in the developing countries, especially exacerbated due to digital technologies (economy). In addition, the authors also examine the hierarchical relation between the extracted drivers of tax avoidance.

This research presents a considerable driving force of elements like historical foundation of tax-treaties, dominance of the developed countries, influence of trade bodies in policy matters and finally information and communications technologies (ICTs).

Identified elements drive the actors like professional enablers, tax havens, international organizations, and intangible assets in the form of intellectual properties (IPs) which act upon tax arbitrage situations both under the domestic and treaty regulations, finally culminating into profit shifting, tax manipulations or avoidance.