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The purpose of this paper is to examine current performance management practices, identify potential areas of improvement and recommend appropriate interventions. Developing economies continue to intrigue in light of the promise they hold for future growth markets. Existing studies tend to focus on macro-economic factors and to concentrate on a few regions. Few studies have looked at the lesser developed Middle-Eastern regions, such as Palestine. This study seeks to address that deficit; it examines firm-level factors relevant to the competitive performance of enterprises in the Palestinian stone and marble industry, one of the most important industries in the region.

The study utilizes a mixed-methods exploratory qualitative and quantitative approach that probes operational and strategic performance factors. Interviews and insights derived from a survey-based research data from 45 respondents representing a sampling of 36 enterprises form the basis of the analysis.

Findings suggest that the majority of performance measures employed by the firms investigated rely primarily on traditional financial indicators. Although some progressive metrics including those targeting measures of productivity and process efficiency are being adopted by firms in the sector, measures that focus on long-term strategic growth promoters such as innovation and organizational learning are largely not yet employed.

The paper concludes with recommendations for how firms competing in such environments might enhance and improve their performance management.

This study aims to analyze the challenges facing five Palestinian clusters and to understand their dynamics and level of development. Using multiple sources of evidence, the research questions are answered using semi-structured interviews and focus group discussions. Content analysis was used to analyze the data obtained. The five clusters in Palestine are located in a complex environment that imposes a mix of challenges that adversely affect their performance. The challenges facing Palestinian clusters are different in terms of their degree of complexity. The common challenges facing the Palestinian clusters are the fundamental lack of innovative stimulation policies or incentives in the Palestinian ecosystem, lack of trust, unfair competition, limited access to finance, lack of access to promising markets, and the limited collaboration between different parties. More focused policies are suggested to the Palestinian authorities.

This study aims to examine the impact of implementing target costing and continuous improvement techniques in industrial companies operating in southern Palestine on achieving sustainable competitive advantage (SCA). The study mainly assesses the level of application of these techniques by Palestinian industrial companies (PICs). Furthermore, it evaluates the extent to which the integration of these two methods can impact SCA, by producing cost-effective and innovative products that meet customer demands and needs, while simultaneously achieving continuous development of the company and an SCA.

A descriptive analytical approach was used to study the target costing and continuous improvement techniques employed by industrial companies in southern Palestine. A questionnaire was administered to 415 companies in the southern West Bank to collect data on the application of target cost and continuous improvement and their impact on SCA, measured through market share, differentiation and cost reduction. Control variables, such as company age, size (measured by the number of employees) and industrial sector classification were also included in the study model.

The findings of the study revealed that the PICs apply target costing and continuous improvement at a high level. Furthermore, all dimensions of achieving SCA were found to be achieved at a high level, with market share being the most prominent. The study also found that the integration of the target costing and continuous improvement had a positive impact on achieving SCA in the PICs. However, the study found no impact on company size, age or industrial sector on achieving a competitive advantage in terms of market share or other results.

The current study was limited to the application of strategic management methods to companies within the industrial sector only. This may constitute a limitation because it neglected other sectors. Likely, another limitation was the difficulty of obtaining the quantitative numbers needed for some quantitative variables that pertain to that type of industrial companies, which are mostly family companies that could not be regulated by the local companies' law to disclose their financial statement.

If industrial companies have ambitions to reduce production costs from the planning and design stage to set the target selling price. It is based on the understanding and awareness of customers' desires while maintaining the quality of products according to the best methods of improvement and innovation; therefore, this can be achieved by using the target costing and the continuous improvement techniques through reviewing the current study and its results.

The current study sought to link two methods, simultaneously and complementary, with each other of the strategic methods of managerial accounting, which helps the companies to offer their best to attract customers, develop the product or service and maintain their continuity in a changing labor market that enables it to achieve sustainable and competitive advantage.

This study is unique in that it explores the impact of the integration of target costing or continuous improvement techniques (Kaizen) on achieving SCA in Palestine industrial companies. While previous studies have examined either target costing or continuous improvement techniques separately, this study enhances the integration of these two methods to achieve SCA.

This paper seeks to concern itself with the determination of the effect that external factors have on the design and implementation of management accounting systems in a developing economy which has in the last decade experienced fluctuating levels of environmental uncertainty.

This is explained through the use of a case study involving interviews and archival data in a company over a ten‐year period, a period involving considerable environmental change. It explores, how the organisation responded to the changes experienced over that time and the extent to which this impacted management accounting.

The study finds that the management accounting and control systems used are more mechanistic in times of environmental and political stability, but become more organic in periods of greater uncertainty.

The challenge of relying for this research on respondents' recall of events occurring some years previously is acknowledged and steps taken to minimise this are identified. The results of any case study research are not widely generalisable beyond the context in which it is studied.

This study offers insights into management accounting and control systems as they are implemented in an underdeveloped country where uncertainty stems from political fluctuations.

This research sees environmental uncertainty stemming from changes in the political structure and this precipitates changes in markets and their structures. Companies operating in those markets are influenced by and need to react to such changes.

The study aims to deliver a decision support system for business leaders to estimate the potential for effective technological adoption of the blockchain (TAB) with a machine learning approach.

This study uses a Bayesian network examination to develop an extrapolative system of decision support, highlighting the influential determinants that managers can employ to predict the TAB possibilities in their companies. Data were gathered from 167 SMEs in the largest industrial sectors in Palestine.

The results reveal perceived benefit and ease of use as the most influential determinants of the TAB.

This research is an initial effort to examine factors influencing TAB in the perspective of SMEs in Palestine using machine learning algorithms.

This paper aims to explore the state-building attempts in post conflict zones. The neoliberal economic system has dominated the key international organizations such that the latter have designed their approaches for state building based on it. The framework of these approaches focuses on minimal state interventions in the economy and free markets by being as a “one size fits all”. However, several prominent financial institutions such as the United Nations, World Bank and International Monetary Fund that have implemented some of these approaches in various regions resulted in limited success.

This paper is comparing two cases of state building before statehood and sovereignty, and this comparison comes in socioeconomic practices of international players and local governments.

This model has been carried out in Palestine and Kosovo but failed in meeting the expected demands of independence and prosperity. Instead, it resulted in more failures in the markets and caused a decline in the macro and micro economic indicators.

The key reasons for such failures, specifically in Palestine and Kosovo, are believed to be related to the top-down approach of policy-making, the lack of independence and sovereignty and the absence of popular and local participation in policies and plans. In such context, this approach has to be further revised to create a more inclusive participatory and representative model.

This study aims to evaluate the current state of sustainability education and research capacity at engineering faculties. More specifically, this research is intended to provide new and much-needed information about sustainability knowledge, teaching and research activities.

The first method used is a questionnaire survey completed by teachers and researchers about their activities dealing with sustainability and the second is based on a systematic literature review at the SCOPUS database for scientific publications on sustainability by Palestinian universities in the Palestinian context, and the number of publications in fields related to sustainability in Scopus indexed journals.

Some institutions include more sustainability topics in their teaching courses and research activities than others. The number of courses per teaching staff and department and the sustainability contents vary among the selected universities. Teaching activities focus on environmental sustainability, especially on energy, thermal and water efficiency. The number of Scopus indexed publications in fields related to sustainability in the past 20 years is low. The highest number of published papers was those focused on environmental sustainability.

This study has implications for university researchers and educators by identifying the gaps between the teaching and research conducted and the UN Sustainable Development Goals for 2030. For policymakers, the study shows that the status of sustainability in higher education, mainly at engineering schools, is still in great need for universities’ and government’s support, for example, to increase the number of published papers, number of courses and master programmes addressing sustainability.

This paper provides a current status for integrating sustainability education and research at engineering schools. The output of this study can be useful for future research to analyse higher education institutions’ impacts on sustainable development.

This study aims to analyze the nature of challenges facing five low-tech Palestinian small and medium-sized enterprise (SME) clusters and to understand their dynamics. The study proposes a number of key policies necessary to foster start-ups and the growth of the current clusters.

Five low-tech Palestinian clusters were selected for investigation. Using multiple sources of evidence, the research questions are answered using a case study approach. Twelve semi-structured in-depth interviews were conducted with representatives from the government, private sector and universities. Content analysis was used to analyze the data obtained from the interviews.

These five low-tech clusters in Palestine are located in a complex environment that imposes a mix of challenges which adversely affect their performance. The challenges facing Palestinian clusters are different in terms of their degree of complexity. The common challenges facing the Palestinian low-tech SME clusters are the fundamental lack of innovative stimulation policies or of incentives in the Palestinian ecosystem, lack of trust, unfair competition, limited access to finance, lack of access to promising markets and the limited collaboration between different parties. More focused policies are suggested to the Palestinian authorities.

Clusters represent a new and complementary way of understanding an economy, organizing economic development, enhancing competitiveness and innovation through sectoral specialization and cooperation and implementing public policies. In the overwhelming majority of Palestinian entities categorized as SMEs, clustering adds value to the firms from the point of view of productivity and by battling unemployment, which is rampant among Palestinian youth.

Even though the issue of clusters in SMEs has been well researched in developed countries, empirical studies are still lacking in this developing region. The attention given to policies in this article allows using the insights gained for cluster development in Palestine.

The purpose of this paper is to map the cluster in the leather and shoes sector for improving the competitiveness of the firms. Toward this end, the study is organized to examine the impact of clustering on competitiveness improvement. The influence of competitive elements and performance (Porter’s diamond) and balanced score card was utilized.

A random sample of 131 respondents was chosen during the period from May 2016 to July 2016. A structural equation modeling (SEM) analysis was applied to investigate the research model. This approach was chosen because of its ability to test casual relationships between constructs with multiple measurement items. Researchers proposed a two-stage model-building process for applying SEM. The measurement model was first examined for instrument validation, followed by an analysis of the structural model for testing associations hypothesized by the research model.

The main findings show that there is a unidirectional causal relationship between improvements of performance and achieve competitiveness and also reveal that the Palestinian shoes and leather cluster sector is vital and strong, and conclude that clustering can achieve competitiveness for small- and medium-sized enterprises.

Future research can examine the relationship between clustering and innovation. The effect of clustering using other clustering models other than Porter’s model is advised to be used for future research.

The relationships among clustering and competitiveness may provide a practical clue to both, policymakers and researchers on how cluster enhances economic firms such as a skilled workforce, research, development capacity, and infrastructure. This is likely to create assets such as trust, synergy, collaboration and cooperation for improved competitiveness.

The findings of this study provide background information that can simultaneously be used to analyze relationships among factors of innovation, customer’s satisfaction, internal business and financial performance. This study also identified several essential factors in successful firms, and discussed the implications of these factors for developing organizational strategies to encourage and foster competitiveness.