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Data-driven quality management systems, brought about by the implementation of digitisation and digital technologies, is an integral part of improving supply chain management performance. The purpose of this study is to determine a methodology to aid the implementation of digital technologies and digitisation of the supply chain to enable data-driven quality management and the reduction of waste from manufacturing processes.

Methodologies from both the quality management and data science disciplines were implemented together to test their effectiveness in digitalising a manufacturing process to improve supply chain management performance. The hybrid digitisation approach to process improvement (HyDAPI) methodology was developed using findings from the industrial use case.

Upon assessment of the existing methodologies, Six Sigma and CRISP-DM were found to be the most suitable process improvement and data mining methodologies, respectively. The case study revealed gaps in the implementation of both the Six Sigma and CRISP-DM methodologies in relation to digitisation of the manufacturing process.

Valuable practical learnings borne out of the implementation of these methodologies were used to develop the HyDAPI methodology. This methodology offers a pragmatic step by step approach for industrial practitioners to digitally transform their traditional manufacturing processes to enable data-driven quality management and improved supply chain management performance.

This study proposes the HyDAPI methodology that utilises key elements of the Six Sigma DMAIC and the CRISP-DM methodologies along with additions proposed by the author, to aid with the digitisation of manufacturing processes leading to data-driven quality management of operations within the supply chain.

The purpose of this paper is to draw a map of the general features of epistemological and critical concerns in contemporary Islamic philosophy. This study will not be confined to the domain of academic philosophy or to those who are professionals in the field of philosophy.

The paper adopted the critical rational approach in dealing with contemporary Islamic philosophy in the Arab world. The scope will include scholars from different fields of epistemology who tried to present a “vision” of the attitude that should be adopted in facing the challenges of the age and the problems of the nation on the epistemological level or the political, economic and social levels.

There is a need for a philosophy of action and progress rather than a philosophy that is based on abstract ideas and theories and of words/rhetoric. The ethics required to accomplish this ought to identify the attributes of the citizen who can reach self-actualization through legitimate means based on a progress agenda with theoretical and philosophical foundations.

Because a critical rational approach can be dealt with from different perspectives, this paper will adopt the classification of the principal intellectual trends: the reformist, secular and liberal.

This paper covers a long time span to determine whether the philosophical projects have been effective.

This paper, which criticizes the philosophic projects that are theoretically unsound and that do not address real social problems (like poverty), argues the need for a philosophy of progress and action. This will lead to devising an agenda that addresses the challenges the society is facing and to finding alternative and creative solutions resulting in development.

Carbon trading mechanism has been adopted to foster the green transformation of the economy on a global scale, but its effectiveness for the power industry remains controversial. Given that energy-related greenhouse gas emissions account for most of all anthropogenic emissions, this paper aims to evaluate the effectiveness of this trading mechanism at the plant level to support relevant decision-making and mechanism design.

This paper constructs a novel spatiotemporal data set by matching satellite-based high-resolution (1 × 1 km) CO₂ and PM_2.5 emission data with accurate geolocation of power plants. It then applies a difference-in-differences model to analyse the impact of carbon trading mechanism on emission reduction for the power industry in China from 2007 to 2016.

Results suggest that the carbon trading mechanism induces 2.7% of CO₂ emission reduction and 6.7% of PM_2.5 emission reduction in power plants in pilot areas on average. However, the reduction effect is significant only in coal-fired power plants but not in gas-fired power plants. Besides, the reduction effect is significant for power plants operated with different technologies and is more pronounced for those with outdated production technology, indicating the strong potential for green development of backward power plants. The reduction effect is also more intense for power plants without affiliation relationships than those affiliated with particular manufacturers.

This paper identifies the causal relationship between the carbon trading mechanism and emission reduction in the power industry by providing an innovative methodology for identifying plant-level emissions based on high-resolution satellite data, which has been practically absent in previous studies. It serves as a reference for stakeholders involved in detailed policy formulation and execution, including policymakers, power plant managers and green investors.

This systematic literature review focuses on the following future advanced information and communication technologies (ICTs) applied in the maritime transport of cargo: Internet of Things (IoT), big data, cloud computing and autonomous ships/vessels (including unmanned ships/vessels). The review question is: “RQ: In what context and by means of what mechanism does the implementation of future advanced ICTs have disruptive impact on maritime transport?”.

The paper complies with the methodological requirements of systematic reviews. The information analysis and synthesis are based on the CIMO logic, referring to the context (C), intervention (I), mechanism (M) and outcome (O) of the implementation of future advanced ICTs in maritime transport.

The review identifies the contextual factors and components of the mechanism that lead to the disruptive impact of different types of future advanced ICT interventions on maritime transport.

The review approaches only the most important future advanced ICTs that will disrupt maritime transport.

The maritime transport organizations should consider: intended outcome as intervention trigger; increased efficiency and responsiveness; benchmarking.

For the first time, the CIMO logic is applied in a systematic review focused on future advanced ICTs in maritime transport. The CIMO-DMT model is elaborated as a basis for further research. Ten directions of study are recommended in a future research agenda.

English instructors' pragmatic competence (PC) is an aspect of the overall communicative competence forming the basis of language instructors' knowledge. Their knowledge of pragmatics should not be overlooked when seeking to understand foreign language learners' communicative ability. This study aims to investigate the pragmatic awareness and teaching practices of non-native EFL instructors with different qualifications and from various cultural backgrounds in Saudi Arabia.

To obtain a broader perspective, this study adopted a quantitative research design. An online questionnaire, developed from Ivanova (2018) and Tulgar (2016), was accessed by 320 instructors at one English teaching institute in Saudi Arabia. The questionnaire consisted of demographic information about participants and 12 closed Likert-type questions.

The data analysis showed that most of the language instructors were aware of PC. However, some variations were evident in their views of the importance of pragmatics in teaching and learning and in their actual pragmatic teaching practices.

This study emphasizes the importance of pragmatic awareness for EFL instructors. It indicates that while non-native English instructors' academic levels and cumulative experience in teaching English play a major role in teaching, instructors have several challenges in teaching pragmatics and promoting students' awareness of pragmatics in this context. For effective second language teaching of pragmatics, instructors, managers and policymakers need to recognize the importance of pragmatics and competencies that students need to develop in EFL contexts.

Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.

This study collects data using a case study of a firm in the green energy construction sector.

Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.

This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.

The purpose of this paper is to extend the ostracism literature by exploring the pragmatic impact of ostracism on performance.

Ostracism workplace, social relations and empowerment structures are discussed. The paper then develops a theoretical framework that explains why and under what conditions workplace ostracism undermines employees’ performance. The author proposes that empowerment structures mediate the link between ostracism and in-role and extra-role performance. In addition, it was proposed that relational links buffer the negative relationship between ostracism and empowerment structures on performance and weaken the negative indirect effect of ostracism on performance.

The theoretical arguments provide support for the model showing that empowerment structures mediate the relationship between ostracism and performance, and the mediation effect only occurred when external links were high but not when external links were low.

The author has expanded the extant literature by answering recent calls for research exploring the pragmatic impact of workplace ostracism where past research has typically focused solely on the psychological impacts such as psychological needs.

Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention.

The paper is based on the author’s experiences with an interventionist research project.

Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review.

Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory.

In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.

Companies in challenged industries such as fashion often struggle to communicate credibly with their stakeholders about their social and environmental achievements. Credible corporate social responsibility (CSR) communication, however, has been described theoretically as a predictor of legitimacy for organizations in society, but never proven empirically. The purpose of this paper is to test perceived credibility of a CSR website as a main predictor of input and output (pragmatic, cognitive and moral) legitimacy.

A 2 × 2 between-subjects online experiment with participants recruited from the SoSci Panel (n=321) is conducted on an anonymized website of a fashion company.

Credible CSR websites result in output (cognitive and pragmatic) legitimacy. However, participation in the CSR decision-making process (input or moral legitimacy) did not matter. Instead, the more subjects accepted the outcome of the CSR communication process, the more they found a company to be legitimate.

The CSR communication process on a website is just one specific example. In other settings, such as social media, the role of participation in the CSR communication process will be different.

Communicating credibly is a key, particularly in challenged industries, such as fashion. Thus, designing credible communication material matters for legitimacy.

The findings for the first time confirm the credibility–legitimacy link in corporate communication empirically. Participation in CSR-related decision-making processes is overrated: the outcome of the CSR communication process is important for stakeholders and their acceptance of a company in society, the participation in the process less. This confirms the idea of CSR as stakeholder expectations management.

The purpose of this paper is to examine innovative practices and emphasize the mechanism of knowledge transfer across knowledge boundaries. By comparing and discussing the emerging boundary issues in knowledge transfer among small- and medium-sized enterprises (SMEs) registered in the incubation centers in China, this paper identified the main knowledge transfer approach and several contextual and organizational factors impacting knowledge transfer.

The authors conduct 39 semi-structured in-depth interviews with employees working within business incubation centers in China. The study uses thematic analysis for data analysis.

Our results contribute to the literature of knowledge transfer and in particular to our understanding of boundary conditions and knowledge transfer approaches in emerging economies. The results also highlight several contextual and organizational factors which impact knowledge transformation across the pragmatic boundary in the context of China.

First, organizations need to establish an effective process with tools to accommodate novelty; second, organizations should be aware of the impact of entrepreneurial orientation on innovative performance; and third, it will help organizations if they adopt and integrate information-rich media in managing innovative practices.

This research highlights the impact of contextual and organizational factors of SMEs on knowledge transfer in emerging markets and chooses incubation centers as study subjects, which is an organizational context that has not been thoroughly studied due to its unique nature and emerging complexity.