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Propoes a methodology that enables a dynamic and interactive 3‐Dvisualization model of the assembly process to be developed from the CAD files of each part in the assembly. Makes three main contributions to the research in this area. First, a taxonomy of features for assembly is presented. Second, a process model for generating interactive 3D models of the assembly process is developed and, third, a new algorithm for creating a dynamic assembly model is derived. This algorithm, called the 3D assembly visualization (3AV) algorithm, involves instantiating the motion attributes that specify the motion of each part in the assembly. This dynamic assembly model is then converted to a 3‐D renderable format for visualization. An example is presented that uses virtual reality modeling language (VRML) as the 3‐D representation language. The result is a dynamic and interactive visual representation of the assembly operation. Such visualization can be of considerable use in DFA.

Purpose: The purpose of this study is to analyze the changes organizations can adopt to move beyond budgeting. We show how these changes can be understood as modes of adaptive performance management that explains the ways in which organizations move beyond budgeting to become more adaptive. The proposed modes are then used to derive propositions for future research.

Methodology/approach: We follow a conceptual approach through an analysis of the beyond budgeting principles using the management and systems literatures on radical decentralization. We theorize how organizations can enhance their adaptability to environmental uncertainty through changes to their management structure and control processes.

Findings: We show that organizations can move beyond budgeting by decentralizing within or beyond their management structure and modifying or removing their budget-based control processes. We propose that beyond budgeting can be conceptualized as four modes of adaptive performance management: better budgeting, advanced budgeting, restricted budgeting, and nonbudgeting.

Research limitations/implications: The four modes of adaptive performance management can be used in future research to consider how changes to management structures and budget-based control processes can enhance the organizational adaptability needed to manage environmental uncertainty.

Practical implications: We show that while the nonbudgeting mode may be most suited to organizations facing high levels of environmental uncertainty, organizations facing low–to-moderate levels of environmental uncertainty can achieve sufficient levels of adaptability with less extensive changes to management structure and budget-based control processes.

Originality/value: The four modes of adaptive performance management reflect different approaches for dealing with environmental uncertainty. Positioning nonbudgeting as one mode and identifying alternate modes of adaptive performance management provides a basis for comparing and understanding the changes organizations make to move beyond budgeting.

International experience (IE) has been acknowledged to be the most useful method for developing global leaders. However, not everyone benefits equally from IE. During the last two decades, our understanding of why this is the case and how global leaders learn from IE has rapidly increased. Several individual and organizational enablers facilitating global leader learning from IE have been identified in the literature, as have learning mechanisms that make such learning possible. However, the literature remains fragmented, and there is a great need to integrate the findings in the field. Therefore, the present paper systematically examines peer-reviewed studies on global leaders' learning from IE published between 1998 and 2019. The study contributes to the extant literature by identifying and integrating individual enablers, organizational enablers, and key learning mechanisms from global leaders' IE and by suggesting topics for future research.

Caring for a person with a substance use disorder (SUD) and/or mental health disorder (MHD) represents a significant burden for family members. The features of “carers/family members” experiences reflect trauma signatures. Consequently, working through this trauma for carers corresponds with psychological recovery, empowerment processes and intrapersonal/interpersonal needs. The purpose of this paper is to outline a framework called the “personal and relational empowerment (PRE)” framework which enables family support practitioners to help family members to be able to take control of their own lives, develop meaningful relationships and live purposeful and fulfilling lives, regardless of whether the person with the SUD and/or MHD is in recovery or not.

This paper critically reviews existing frameworks for carer recovery, through a systematic literature search, and proposes a “PRE” alternative to redress the shortfalls in these existing frameworks.

The PRE framework takes a multi-level needs-based approach to understand carer recovery. This framework links the concepts – psychological recovery, empowerment processes and intrapersonal/interpersonal needs.

The PRE framework recognises the importance of recovery support practitioners being able to balance the immediate carer crisis intervention needs responses with personal growth and well-being supporting interventions.

The PRE framework of family recovery attempts to answer the need to broaden the focus on the family journey to better reflect the principles and practices of contemporary SUD and/or MHD recovery-based support.

This paper aims to provide context for papers in this special issue on Australasian e‐learning. The paper aims to examine the background to Australian flexible and transnational education and to evaluate the educational and intuitional flexibility of three typical products of the Australian educational software industry.

The history of Australian distance education is summarised and drivers for flexible education are presented. A model of flexible educational software is introduced with three dimensions: educational, institutional and support/training. Three educational software products are informally reviewed using this model to establish that the current generation of Australian educational software offers significant educational and institutional flexibility.

The three examples of Australian educational software rate highly in both educational and institutional flexibility and also offer excellent support.

The existence of hot spots of educational technology innovation in relatively isolated areas such as Perth and Tasmania warrants further investigation.

The Australian educational software industry produces extremely flexible products with excellent support that are worthy of consideration by international customers. Policy makers in Australia are alerted that current policies in ICT off shoring and the Australian Research Quality Framework (equivalent to the British Research Assessment Exercise) may threaten this industry, which contributes to sizable exports in transnational education.

The paper brings the flexible nature of Australian educational software to light for an international audience.

The purpose of this explanatory research was to understand how firms align strategic planning and budgeting both ex ante and ex post. After the literature review indicated that there was a shortcoming in explaining how the alignment was done, we interviewed management accountants at 20 large, profitable, stock-market listed firms with head offices in the Toronto area of Canada. To understand practice through interviews, we used qualitative, multi-case field research to address our research question, how do firms achieve alignment between their strategic plans and budgets, both ex ante and ex post? Our findings and contribution were that, rather than multiple processes (strategy, strategic planning, budgeting, and forecasting), strategic planning and budgeting are part of a single process. Alignment of strategic planning and budgeting is undertaken prior to the beginning of the fiscal year (ex ante) and during the fiscal year (ex post). Both provide opportunities to change ineffective strategies, strategic plans, and actions to minimize financial harm. Ex ante and ex post alignments enable the accomplishment of firms’ financial objectives through explicit and verifiable decisions. With forecasting heretofore being an unclear and ambiguous subprocess, this chapter has made it transparent and manageable in assisting with accomplishing the strategy, strategic plan, and budget.

This study aims to explore and understand a beyond budgeting-inspired initiative to abandon budgeting in a multinational bank.

Analysing data from semi-structured interviews with actors involved in and affected by the change initiative, this paper draws on Kasurinen’s accounting change framework as well as concepts from institutional theory to investigate the rationale for and the challenges of budget abandonment.

Although the improving financial market stability and the increasing accountability of banks after the global financial crisis motivated the initial organisational changes, the appointment of a head of finance with experience of beyond budgeting was a major catalyst of change. This change-promoting leader was of utmost importance in providing relevant training and support, facilitating the change initiative and overcoming the initial resistance to change. However, the remnants of former budgeting practice did not regress as intended, and the change initiative stalled.

This research contributes to beyond budgeting and accounting change studies by illustrating a stalled change initiative in the context susceptible to beyond budgeting ideas and highlighting the importance of aligning discourse and meaning with practice and routines.