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This paper aims to explore the perceived drivers behind the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG). It analytically assesses Indonesia’s attempt to introduce PMSs by addressing three research questions: Do organisations in developing countries actually use PMSs to aid decision-making and help plan for future performance improvement? (RQ1) Do the three isomorphic pressures exist in the development and use of PMSs? (RQ2) and If institutional isomorphism is evident, can accountability exist within the development and use of PMSs given these pressures? (RQ3).

This research explores the perceived drivers behind the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG). It analytically assesses Indonesia’s attempt to introduce a PMS by addressing three research questions: RQ1 Do organisations in developing countries actually use PMSs to aid decision-making and help plan for future performance improvement? RQ2 Do the three isomorphic pressures exist in the development and use of PMSs? and RQ3 If institutional isomorphism is evident, can accountability exist within the development and use of PMSs given these pressures.

Results determined that although employees perceived coercive isomorphism as being a driver of ILG compliance with President B.J. Habibie’s presidential instruction (Inpres No. 7/1999), the Laporan Akuntabilitas Kinerja Institusi Pemerintah/Performance Accountability Report of State Apparatus (known as LAKIP), many councils were still not reporting and those who were, were not doing it well. Many councils lacked management motivation, with some choosing to merely mimic (mimetic isomorphism) what others were doing. Better-resourced councils made use of external consultants or local universities where knowledge was shared (normative isomorphism).

An understanding of factors influencing the development and use of performance measures, in turn, can be used not only to improve PMSs in the future but to improve the quantity and quality of LAKIP reporting.

The theoretical development and interpretation of this research is drawn from institutional theory with a major contribution being that it provides an in-depth conceptual overview and understanding of factors influencing the development and use of performance measures. Further, it fills a gap in the literature exploring PMSs and accountability in a developing country – in this case, Indonesia.

Trade‐offs among logistics cost and service elements often make transport selection analysis difficult, especially when demand is uncertain and carriers offer different rates and services. The spreadsheet environment offers a powerful, manager‐friendly medium for analysing these trade‐offs. This microcomputer application exploits some of the recent advances in spreadsheet technology to provide transport buyers with a tool for evaluating such complex logistical trade‐offs. This tool demonstrates how the emerging spreadsheet technology makes it relatively easy to develop a computer‐based model that can capture a rich level of detail that is beyond the scope of the current transport selection models using analytical approaches.

Libraries need to develop information processing systems for evaluation, budgeting, planning, and operations. Electronic spreadsheets lend themselves to a variety of applications, but are time‐consuming to create. A model template and macros that can be used in many different types of library data analysis have been developed here. The procedures demonstrated here can build an essential set of tools for meeting fundamental goals of administrative efficiency, effective use of library resources, staff motivation, and rational policy making.

The purpose of this paper is to explore how the macro-environment influences consumer scepticism towards cause-related marketing (CRM), especially in a turbulent economic setting.

An exploratory qualitative research study utilising open-ended, semi-structured Skype interviews with 26 respondents was conducted in a country experiencing economic crisis.

The findings demonstrate that respondents hold a strong scepticism towards CRM campaigns and they are more negative towards the CRM campaigns initiated by foreign enterprises as compared to the domestic ones. This can be attributed to ethnocentrism, or even antipathy or animosity towards foreign companies due to crisis. Furthermore, results reveal that the political and legal elements of the macro-environment have an impact on consumer scepticism towards CRM campaigns, while the impact of the economic crisis itself did not seem to be equally significant.

This work contributes to the existing literature of CRM as it is the first study that explores the impact of macro-environmental elements on consumer scepticism towards CRM within an economic turbulence setting.

This study assessed the key construction technology trends and tracked the impact of these developments on labor influencing factors in an effort to alleviate the limitations posed by skilled labor scarcity in offsite construction (OSC).

The study followed systematic literature review to acquisition initial data sets. The data retrieved form identified databases was then subjected to scientometric analysis. In next stage, disruptive factors were identified to produce a conceptual framework followed by its practical application for an OSC firm.

This study identified seven construction technologies with a potential to disrupt OSC in future. The study also developed a conceptual framework as a benchmark to help establish further frameworks for policy interns in OSC.

The review conducted only takes into account the literature from 2009 to March 2021. Any prior to the date and unpublished studies were not included in study.

A proper utilization of conceptual framework can contribute to technological adoption significantly lowering the need of labor in OSC industry. Moreover, the established discussion on understanding the purpose of deploying latest technology may reduce additional costs, management, time and allocation of labor resources.

This study provides a mechanism to intern OSC policymakers to impartially incorporate the latest technology in OSC.

This study fulfilled an identified need to study latest technological trends in OSC by utilizing bibliometric tools with SLR. The disruptive categories and factors highlighted by the study were not identified in a systematic manner in previous studies, which could further enhance the implementation of latest construction technology in OSC.

The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.

The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.

This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.

The purpose of this paper is to relate the balanced scorecard (BSC) to strategy and teams.

This paper proposes deriving performance targets and weights using a multiparty collaborative decision model that can be integrated into team-based bonus formulas.

Cross-functional division managers face a more complex problem in setting goals for individual managers. The proposed approach is intended to develop such goals and link them for team-based incentives. An example illustrates the application of the proposed BSC model and the team-based pay formula.

The model can be used to determine group bonus.

The paper has two objectives: to relate the BSC to the team setting with a participative flavor rather than with imposed targets and weights, and to develop a better way of relating behaviors and outcomes to the team’s and/or the organization’s goals. Integrating the strategies of various units adds a new dimension that differs from rationalizing the superior’s and the subordinate’s goals. The proposed model considers input from all value chain functional managers involved in implementing an organizational strategy. A methodology is provided to operationalize (Hope and Fraser, 2003) beyond the budgeting model principles.

The inadequacy of regulations, the uncertainty of the quality of houses produced and the needs of users all highlight the need for a house analysis in Turkey. The goal of this study is to understand housing quality in Turkey based on the gap between expectations and existing housing stock, to identify the main housing expectations and the problematic issues in the current housing situation.

The authors designed a survey using the quality indicators of several well-known housing quality assessment tools to reveal residents' housing preferences and current housing situation in Turkey. The authors analyzed the survey results to identify the gap between housing preferences and existing conditions to reveal the housing quality of Turkish housing.

Overall results show that residents in Turkey, regardless of their demographics, want and need better houses. It was determined that physical conditions, safety, aesthetics and accessibility are the issues for which the expectations of the participants are high and the lack of which is most felt.

This paper reveals the residents' perspective on housing and their housing quality. It emphasizes the need for more research on housing quality, the need for updated regulation and necessity of a housing quality assessment tool in Turkey.

This study integrates economic/ecology (eco)-attributes and performance to build a sustainable service supply chain management (SSCM) model.

This study proposes the use of the fuzzy Delphi method to screen for the less important attributes and applies a network data envelopment analysis to explore the hierarchical and eco-efficient network interrelationships. The causality and hierarchal eco-efficient model is acquired using a fuzzy decision-making trial and evaluation laboratory analysis

The findings are as follows: (1) the information and technology management process is derived by enhancing sustainable customer and supplier relationship management, and (2) the eco-efficient model is improved based on long-term relationships with suppliers – that is, synergistic suppliers improve the service chain quality and provide services in an appropriate and timely manner – and research and development coordination. The theoretical and managerial implications are discussed.

The eco-efficient model reveals that the sustainable customer relationship management process, sustainable supplier relationship management process and information and technology management process are the major causal attributes in the model.

The eco-efficient model must be based on (1) long-term relationships with suppliers, (2) synergistic suppliers to improve service chain quality, (3) the provision of services in a timely manner and (4) research and development coordination.

Prior studies neglect to build an ecological economy model using the efficiency causality model of hierarchical interrelationships. Traditional SSCM fails to involve the triple bottom line performance toward sustainability.

The purpose of this research is to obtain empirical evidence about the impact of auditor’s integrity and organizational commitment to the prevention of fraud.

This research was conducted using questionnaires distributed to all internal auditors who worked at East Java Representatives Office of Indonesia’s National Government Internal Auditor. One hundred and thirteen questionnaires were distributed, and fifty-seven questionnaires were received, and all have validity eligible to use in this research. The hypothesis of this research was tested using the partial least square analysis with WarpPLS version 6.0 software.

The result of this research found that auditor’s integrity and organizational commitment affect positively to fraud prevention.

Using government internal auditors, this study believed, brings a new insight into government internal auditor behavior.