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Hierarchically superior bodies develop normative instructions to induce the diffusion of innovations, stimulating the adoption of management practices in supervised public bodies and seeking public administration efficiency increase. Despite this, the effectiveness of these normative instructions is unknown, as well as its inducing and lasting effects in the diffusion of these innovations, especially in Brazil. This study aims to understand the effects of normative induction.

The adoption of risk management, integrity & ethics and information security practices was evaluated over a decade (2009 to 2019), including the adoption behavior of more than 200 Brazilian federal agencies. Public open data were collected and analyzed with multinomial logistic regression.

The normative instructions’ effectiveness in propagating the evaluated practices is remarkable; however, its mere development by the superior bodies cannot be considered enough since the general adoption index can be considered good but not excellent. No evaluated practice reached a saturation level above 75%.

This paper contributes to bringing the international literature’s generic knowledge on the adoption of innovation to the specific Brazilian public administration context, providing insightful implications for policymakers, public managers and researchers.

This work is unique, as it systematically analyzes multiple innovation adoption and presents excellent opportunities for future researchers by reproducing all scripts and automation developed. Furthermore, all data are available and hosted on public platforms with detailed steps and documentation.

The use of open data from governmental sources allows enhanced transparency and the discovery of affecting variables while observing innovation adoption in the public administration.

The presence of normative instructions and their adoption rate is rarely measured in the Brazilian public administration.

The purpose of this study is to review the empirical studies that have focused on the adoption, benefits and contingencies of strategic management accounting (SMA) practices and the effects of adoption on firm performance.

The study has highlighted empirical studies conducted on SMA practices in the context of both developed [1] and developing economies. In reviewing the literature, the study focuses on the findings of developed economy separately from that of developing economy to get more insight into the differences in the practices of the two set of economies. Based on the review, avenues for future research studies are outlined.

The review of extant literature reveals that several SMA techniques such as competitor accounting, strategic pricing, benchmarking and customer accounting have been highly or moderately adopted in several developed countries while majority of other techniques remained at the bottom line of the adoption status. However, the review demonstrates substantial differences in the SMA practices between the two set of economies in terms of the level of adoption, contingent factors and the effects of adoption.

The study attempts to focus on empirical studies that have concentrated exclusively on SMA practices. The adoption status, benefits derived, contingent factors affecting the adoption decision and the effect of adopting a package of SMA techniques on several aspects of firm performance are presented in the context of both developed and developing economies.

The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals.

The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM).

The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice.

The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants.

This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client's financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm.

Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently.

The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature.

The purpose of this paper is to provide practitioners and researchers a more condensed and structured perspective on the adoption of information management systems by the health-care industry, given the spread and the increased amount of research concerning the topic.

This paper is a literature review. A Technology (What?) – Context and before adoption Analysis (When and Why?) – Implementation (How?) – Outcomes (What for?) framework is used to present the trends concerning information technology adoption in an accessible manner.

The main finding is that small or large health-care organizations should no longer focus on information systems’ adoption but should adopt a digital transformation paradigm. By considering this paradigm, management practices related to information technologies’ adoption projects should be complemented by practices related to the continuous organizational changes and readaptation of the organizational strategy, to benefit the advantages information systems can offer.

The main recommendation for health-care industry managers is to adopt specific practices to manage the digital transformation process of their organizations, as they should understand that it is no longer about adopting information technologies, but about managing the associated organizational change.

Instead of focusing on specific information systems’ adoption as other papers do, this paper provides a holistic understanding of the information technologies and management practices which are used in the field.

The authors explore the impact of an emerging technology, blockchain technology, on diverse governance mechanisms and sustainable supply chain practices and how its relationships with the linkage of these elements.

The methodology incorporates a literature review and a qualitative empirical analysis of the Electronic Product Environmental Assessment Tool (EPEAT) standards. Expert opinions from various firms and organizations within the electronics sector are assessed. Through a thematic analysis, the relationships are identified and examined.

Data immutability, transparency and traceability capabilities of blockchain technology enhance the relationship between environmental standards and ecological supply chain sustainability practices. Although immature, the blockchain can influence the governance of supply chain sustainability practices. Immaturity of technology, lack of expertise, sharing information and trust have delayed adoption.

There is limited empirical evidence regarding blockchain's impact on governance mechanisms, specifically hybrid public-private mechanisms and sustainable supply chain practices. The study further evaluates how particular blockchain features may exert varying influences on these aspects and different sustainable supply chain traits. As an exploratory study, it proposes new areas for further research, including how blockchain's traceability function can improve sustainability standard adoption. Additionally, there is a call for integrating blockchain with technologies like IoT and sensors which may influence supply chain governance mechanisms, standards and sustainability practices.

An understanding of the motivation of individual employees to adopt lean practices is fundamental to successful lean implementation. This study aims to investigate the adoption of lean practices and provides an analysis of the individual-level factors necessary for lean implementation. This study presents a method for assessing the impact of individual-level factors in a company deploying lean within a biopharmaceutical manufacturing subsidiary.

The case study explores the attitudes of individuals within a functionally structured organisation undergoing a lean implementation initiative. A quantitative data collection approach was used to capture data from employees in a medical device manufacturing organisation.

The study found that personality and affective organisational commitment positively affects an individual’s intention to adopt lean practices. Employees with greater levels of affective commitment are more likely to partake in lean-related practices. Individuals in functions that directly support the production process, as opposed to those in functions that indirectly support production, are more likely to participate in lean practices. Finally, individuals in supervisory roles are more likely to adopt lean practices than those in non-supervisory roles, and management should involve top performers in lean.

There is a paucity of case study research in the area of individual-level factors for lean practice adoption. The findings of this study offer practical guidance on individual-level factors for lean practice adoption and illuminate new avenues for future research. This analysis also makes a practical contribution to the literature. From a managerial perspective, understanding why certain employees are more willing to adopt lean practices contributes to an overall lean organisational readiness and implementation framework. This insight enables the development of carefully tailored communication and training programs for managing employee motivation for and receptivity to lean.

Soil quality is in decline in many parts of the world, in part due to the intensification of agricultural practices. Whilst economic instruments and regulations can help incentivise uptake of more sustainable soil management practices, they rarely motivate long-term behavior change when used alone. There has been increasing attention towards the complex social factors that affect uptake of sustainable soil management practices. To understand why some communities try these practices whilst others do not, we undertook a narrative review to understand how social capital influences adoption in developed nations. We found that the four components of social capital – trust, norms, connectedness and power – can all influence the decision of farmers to change their soil management. Specifically, information flows more effectively across trusted, diverse networks where social norms exist to encourage innovation. Uptake is more limited in homogenous, close-knit farming communities that do not have many links with non-farmers and where there is a strong social norm to adhere to the status quo. Power can enhance or inhibit uptake depending on its characteristics. Future research, policy and practice should consider whether a lack of social capital could hinder uptake of new practices and, if so, which aspects of social capital could be developed to increase adoption of sustainable soil management practices. Enabling diverse, collaborative groups (including farmers, advisers and government officials) to work constructively together could help build social capital, where they can co-define, -develop and -enact measures to sustainably manage soils.

Implementing a new organizational strategy effectively nowadays is said to require open strategizing practices. The purpose of this paper is to examine the adoption of three intertwined open strategizing practices in conjunction with a transformational leadership style towards effective strategy implementation.

The study was conducted within 37 geographically dispersed locations of a Dutch governmental organization. The top managers and senior managers were surveyed at two points in time (n T1 = 548; n T2 = 414) and group interviewed at T2. Exploratory factor and linear regression analyses were performed. The qualitative data pertaining to the specific way in which leaders can impact the relationship between open strategizing practices and strategy implementation was analyzed using the Gioia methodology.

As hypothesized, transformational leadership moderates the positive relationship between open strategizing practices and effective strategy implementation. This moderating effect was corroborated through the interview data in which the managers stressed the need for “intrinsically motivated” and “empowering” leaders to effectively support the adoption of their own locally-developed location strategy, as part of the overall strategy.

Despite the timely focus on the three intertwined open strategizing practices, the findings are only based on the perceptions of the various top and senior managers employed by one Western public sector organization.

Top and senior managers who need to improve their organization's strategy implementation can apply the here tested three open strategizing practices. They should also be aware of the key role of transformational leadership.

The authors contribute to the “open” strategy-as-practice domain by showing how top and senior managers' transformational leadership style supports the beneficial effects of adopting the three practices.

Pakistan has long been regarded as one of the most vulnerable countries to climate change. The Food and Agriculture Organisation of the United Nations promotes conservational agricultural practices (CAP); however, they received little attention. Therefore, this study aims to explore the antecedents of farmers’ intention to adopt CAP with empirical evidence to enhance CAP in developing countries.

Using a random sampling strategy, the data has been gathered from 483 Pakistani’s farmers of the most agriculture-producing province, Punjab and Sindh via a questionnaire survey. Regression-analysis (Haye’s process approach) is implied for testing the hypothesis.

The findings indicated that a farmer’s environmental orientation positively affects the farmer’s intention to adopt CAP. Furthermore, the farmer’s attitude towards agricultural production and the farmer’s belief in climate change also positively moderate the relationship.

Based on findings, this research suggests a need for efforts by the government to encourage farmers to engage themselves in technical support for the adoption of CAP. The educational campaigns and training sessions need to be arranged by the government for this purpose. This may help the farmers to adopt strategies relating to climate change concerning their education, credit access and extension services.

This paper explores the antecedents of farmers' intention for CAP in Pakistan. The empirical evidence previously missing in the body of knowledge will support the governments, researchers and FAO to establish a mechanism for enhancing CAP in developing countries like Pakistan. Further research is recommended to explore the outcomes of farmers' intentions to adopt more CAP to gauge the effectiveness of adaptation strategies

The goal of this research is to analyse the obstacles to the implementation of mobile health (mHealth) in India and to gain an understanding of the contextual inter-relationships that exist amongst those obstacles.

Potential barriers and their interrelationships in their respective contexts have been uncovered. Using MICMAC analysis, the categorization of these barriers was done based on their degree of reliance and driving power (DP). Furthermore, an interpretive structural modeling (ISM) framework for the barriers to mHealth activities in India has been proposed.

The study explores a total of 15 factors that reduce the efficiency of mHealth adoption in India. The findings of the Matrix Cross-Reference Multiplication Applied to a Classification (MICMAC) investigation show that the economic situation of the government, concerns regarding the safety of intellectual technologies and privacy issues are the primary obstacles because of the significant driving power they have in mHealth applications.

Promoters of mHealth practices may be able to make better plans if they understand the social barriers and how they affect each other; this leads to easier adoption of these practices. The findings of this study might be helpful for governments of developing nations to produce standards relating to the deployment of mHealth; this will increase the efficiency with which it is adopted.

At this time, there is no comprehensive analysis of the factors that influence the adoption of mobile health care with social cognitive theory in developing nations like India. In addition, there is a lack of research in investigating how each of these elements affects the success of mHealth activities and how the others interact with them. Because developed nations learnt the value of mHealth practices during the recent pandemic, this study, by investigating the obstacles to the adoption of mHealth and their inter-relationships, makes an important addition to both theory and practice.