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The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices.

Therefore, the authors move to the contingency model to determine the most significant external “unexpected factors” that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors.

This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani’s industries.

This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan.

The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.

In today’s business settings, most firms strive to closely integrate their resources and activities with those of their business partners. However, these linkages tend to create lock-in effects when changes are needed. In such situations, firms need to generate new space for action. The purpose of this paper is twofold: analysis of potential action spaces for restructuring; and examination of how action spaces can be exploited and the consequences accompanying this implementation.

Network dynamics originate from changes in the network interdependencies. This paper is focused on the role of the three dual connections – actors–activities, actors–resources and activities–resources, identified as network vectors. In the framing of the study, these network vectors are combined with managerial action expressed in terms of networking and network outcome. This framework is then used for the analysis of major restructuring of the car industries in the USA and Europe at the end of the 1900s.

This study shows that the restructuring of the car industry can be explained by modifications in the three network vectors. Managerial action through changes of the vector features generated new action space contributing to the transition of the automotive network. The key to successful exploitation of action space was interaction – with individual business partners, in triadic constellations, as well as on the network level.

This paper presents a new view of network dynamics by relying on the three network vectors. These concepts were developed in the early 1990s. This far, however, they have been used only to a limited extent.

This study aims to provide a measurement model, and the underlying constructs and items, for Logistics 4.0 in manufacturing companies. Industry 4.0 technology for logistics processes has been termed Logistics 4.0. Logistics 4.0 and its elements have seen varied conceptualizations in the literature. The literature has mainly focused on conceptual and theoretical studies, which supports the notion that Logistics 4.0 is a relatively young area of research. Refinement of constructs and building consensus perspectives and definitions is necessary for practical and theoretical advances in this area.

Based on a detailed literature review and practitioner focus group interviews, items of Logistics 4.0 for manufacturing enterprises were further validated by using a large-scale survey with practicing experts from organizations located in Central Europe, the Northeastern United States of America and Northern Thailand. Exploratory and confirmatory factor analyses were used to define a measurement model for Logistics 4.0.

Based on 239 responses the exploratory and confirmatory factor analyses resulted in nine items and three factors for the final Logistics 4.0 measurement model. It combines “the leveraging of increased organizational capabilities” (factor 1) with “the rise of interconnection and material flow transparency” (factor 2) and “the setting up of autonomization in logistics processes” (factor 3).

Practitioners can use the proposed measurement model to assess their current level of maturity regarding the implementation of Logistics 4.0 practices. They can map the current state and derive appropriate implementation plans as well as benchmark against best practices across or between industries based on these metrics.

Logistics 4.0 is a relatively young research area, which necessitates greater development through empirical validation. To the best of the authors knowledge, an empirically validated multidimensional construct to measure Logistics 4.0 in manufacturing companies does not exist.

The purpose of this paper is to consolidate the state of extant academic research on workplace innovation (WI) by proposing a comprehensive conceptual framework and outlining research traditions on the phenomenon.

This paper systematically reviewed the literature published over the past 20 years, basing on a predefined research protocol. The dimensions of WI were explored with the help of thematic synthesis, while the research perspectives were studied by means of textual narrative synthesis.

The analysis suggests that there exist four research traditions on WI – built container, humanized landscape, socio-material macro-actor, and polyadic network – and each of them comprises its own set of assumptions, foci of study, and ontological bases. The findings suggest that WI is a heterogeneous process of renovation occurring in eight different dimensions, namely work system, workplace democracy, high-tech application, workplace boundaries, workspaces, people practices, workplace experience, and workplace culture. The analysis showed that over years the meaning of innovation within these dimensions changed, therefore it is argued that research should account for the variability of these categories.

The paper includes implications for developing and implementing WI programs. Moreover, it discusses the role of HR in the WI process.

This paper for the first time systematically reviews literature on the topic of WI, clarifies the concept and discusses directions and implications for the future research.

The purpose of this paper is to maximize the total demand covered by the established additive manufacturing and distribution centers and maximize the total literal weight assigned to the drones.

Disaster management or humanitarian supply chains (HSCs) differ from commercial supply chains in the fact that the aim of HSCs is to minimize the response time to a disaster as compared to the profit maximization goal of commercial supply chains. In this paper, the authors develop a relief chain structure that accommodates emerging technologies in humanitarian logistics into the two phases of disaster management – the preparedness stage and the response stage.

Solving the model by the genetic and the cuckoo optimization algorithm (COA) and comparing the results with the ones obtained by The General Algebraic Modeling System (GAMS) clear that genetic algorithm overcomes other options as it has led to objective functions that are 1.6% and 24.1% better comparing to GAMS and COA, respectively.

Finally, the presented model has been solved with three methods including one exact method and two metaheuristic methods. Results of implementation show that Non-dominated sorting genetic algorithm II (NSGA-II) has better performance in finding the optimal solutions.

The electronics industry is a key industry in South Korea. To improve efficiency and maintain a competitive edge in fast-paced technological age it is critical to synchronize production supply with market demand. This paper focuses on the strategies which make the “just in time” production system within the electronic supply chain. The presented case study of Samsung Electronics Thin Film Transistor-Liquid Crystal Display (TFT-LCD) Inbound Logistics provides a solid example of process integration in the areas of: packaging, transportation and information sharing. The problems faced by Samsung Electronics in the early 2000’s were a direct result of an imbalance between increased traffic/demand and existing production capacity. The most detrimental of these problems caused delays in supply, shortage of space in the hub center and the bottlenecking of supply transportation. This paper demonstrates how Samsung Electronics reexamined and systematically streamlined their existing processes and how they successfully integrated “lean thinking” strategies to all areas of TFT-LCD production. As a result of the integration of these strategies, Samsung Electronics began using a line-to-line packing system which focused on packing items in a group using a standardized, returnable packing system. Additionally, they opted to replace their paper invoice system for an improved transportation system through which a data could reflect flows of information and materials in real time. The integration of these strategies gave Samsung Electronics a new approach to TFT-LCD Inbound Logistics which allowed them to overcome their dilemmas and resulted in successful outcomes, decreased lead times, higher quality products and an reduction in total costs.

Industry 4.0 (I40) is an open window of opportunity for Turkey, a developed country, to eliminate technological dependence and produce with maximum productivity. However, I40, which corresponds to the fourth wave of industrial revolutions, brings both opportunities and challenges. In this context, this study aims to reveal the foresight of managers in the Turkish white goods industry (TWGI) regarding the advantages and challenges of I40 and compare them with the literature.

The Delphi method was used for the study. Data were collected from managers of companies that are members of the White Goods Suppliers Association (BEYSAD). Seventy managers from 55 companies participated in the first round, and 19 managers participated in the second round of Delphi.

The results show that the most frequently cited advantages are productivity/resource efficiency, data and information-enabled effectiveness/productivity, quality 4.0 and competitiveness/strategy. The most frequently mentioned challenges are financial resources/investment, employee qualification/training, technical/processual challenges and organizational transformation/leadership.

The sample was limited to the managers of the TWGI.

Players in similar ecosystems and policymakers should consider the advantages and respond to potential challenges when creating roadmaps, taking the necessary steps and positioning themselves in the marketplace. In particular, the TWGI – Turkey’s showcase in international markets – should consider the undeniable benefits of the I40 transition to increase innovation.

The findings for the first time highlight the advantages and challenges of I40 in an industry in Turkey, and they will benefit the TWGI, which is among the leaders in Turkey in terms of digital maturity and innovation in its journey to I40.

Improving productivity and efficiency has always been crucial for industrial companies to remain competitive. In recent years, the topic of environmental impact has become increasingly important. Published research indicates that environmental and economic goals can enforce or rival each other. However, few papers have been published that address the interaction and integration of these two goals.

In this paper, we identify both, synergies and trade-offs based on a systematic review incorporating 66 publications issued between 1992 and 2021. We analyze, quantify and cluster examples of conjunctions of ecological and economic measures and thereby develop a framework for the combined improvement of performance and environmental compatibility.

Our findings indicate an increased significance of a combined consideration of these two dimensions of sustainability. We found that cases where enforcing synergies between economic and ecological effects were identified are by far more frequent than reports on trade-offs. For the individual categories, cost savings are uniformly considered as the most important economic aspect while, energy savings appear to be marginally more relevant than waste reduction in terms of environmental aspects.

No previous literature review provides a comparable graphical treatment of synergies and trade-offs between cost savings and ecological effects. For the first time, identified measures were classified in a 3 × 3 table considering type and principle.

This study aims to improve a construction company's overall project delivery by utilising lean six sigma (LSS) methods combined with building information modelling (BIM) to design, modularise and manufacture various building elements in a controlled factory environment off-site.

A case study in a construction company utilised lean six sigma (LSS) methodology and BIM to identify non-value add waste in the construction process and improve sustainability.

An Irish-based construction company manufacturing modular pipe racks for the pharmaceutical industry utilised LSS to optimise and standardise their off-site manufacturing (OSM) partners process and leverage BIM to design skids which could be manufactured offsite and transported easily with minimal on-site installation and rework required. Productivity was improved, waste was reduced, less energy was consumed, defects were reduced and the project schedule for completion was reduced.

The case study was carried out on one construction company and one construction product type. Further case studies would ensure more generalisability. However, the implementation was tested on a modular construction company, and the methods used indicate that the generic framework could be applied and customized to any offsite company.

This is one of the few studies on implementing offsite manufacturing (OSM) utilising LSS and BIM in an Irish construction company. The detailed quantitative benefits and cost savings calculations presented as well as the use of the LSM methods and BIM in designing an OSM process can be leveraged by other construction organisations to understand the benefits of OSM. This study can help demonstrate how LSS and BIM can aid the construction industry to be more environmentally friendly.

Drawing on the theoretical concept of organisational fit, this paper questions the relevance of employees' participation in the link between continuous improvement (CI) and operational performance. The literature has long emphasised that to be successful, CI implementation needs to rely on employees' involvement as soon as its inception. This paper argues that this approach is not generalisable.

Based on a database of 330 firms across 15 countries, regression analyses were used to hypothesise that the fit between CI and employee participation is positively associated with operational performance, and that the fit between CI and centralisation of authority is negatively associated with operational performance. The authors also ran a robustness check with polynomial regression analyses and the response surface methodology.

CI–employee participation fit is positively associated with operational performance, suggesting that there is less need for employees to be involved when a firm has scarcely developed CI. Employee participation becomes gradually more relevant as CI progresses. Moreover, the results demonstrate that the CI–centralisation of authority fit is negatively associated with operational performance, suggesting that a top-down management approach with centralised authority is preferable when CI is low, whereas a bottom-up management approach is helpful when a firm has extensively developed CI.

This research draws on the concept of organisational fit to explore the relationships between internal practices in the operations management literature. The authors suggest that managers should dynamically balance the practices of employee participation and centralisation of authority as CI improves. This study highlights that CI has different evolutionary levels that require different managerial approaches and practices.