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The interpretation of the importance/performance map is based on an assumption of independence between importance and performance but many studies question the validity of this assumption. The aim of this research is to develop a new typology for job satisfaction attributes as well as a new importance/performance map that can be an aid for organizations when they prioritize their improvement actions based on a job satisfaction study.

A typology for possible relationships between importance and performance in job satisfaction studies is developed based on theoretical considerations. This typology is then applied and validated on approximately 10,000 responses from the European Employee Index 2002. Ultimately a new importance/performance map for priority setting in job satisfaction studies is developed based on the new typology for possible relationships between importance and performance.

The result of this analysis showed that the assumption of independence between the importance and performance is invalid in certain situations.

The subsets in the analysis are not all independent since a respondent may appear in more than one subset. This is a problem with the data generating process that to some extent might influence the analysis.

Profound impact on the way that the importance/performance map should be interpreted since non‐proportional attributes will move both vertically as well as horizontally in the traditional importance/performance map as performance changes.

This paper gives a theoretical explanation for the presence of non‐proportional satisfiers and develops a new importance/performance map that takes the presence of non‐proportional satisfiers into account.

The purpose of this paper is to study how the design of a strategy map can be supported by measures expressing the customers’ perceptions about strategic factors and their related determinants. In particular, managers are provided with a fact-based test useful to revise prior knowledge and beliefs.

A case study is used to describe the adoption of the partial least squares path modelling (PLS-PM) approach to structural equation modelling in order to compare competing strategy maps and select the one that best fits customer perceptions. A focus group was organised to design the strategy maps, which were tested through a survey of 600 randomly selected resellers.

The empirical-based validation of a causal map by using PLS-PM may effectively stimulate a revision of managers’ collective perceptions about a phenomenon characterised by implicit knowledge, as in the case of customer needs.

The case-study company operates in a business-to-business environment, and thus only the needs of direct customers have been included in the analysis. Final users’ needs should also be considered, even if different solutions are required for data collection.

The proposed approach provides a set of indicators which allow managers to identify strategic priorities, thus facilitating decision making and strategic planning.

In the strategic management literature, few attempts have been made to operationalise the complex and multidimensional latent constructs of a strategy map combining managers’ implicit knowledge and empirical validation in a “holistic” manner. The adoption of PLS-PM is relatively new in testing the accuracy of causal maps.

The purpose of this paper is to provide a model for Ferdowsi University of Mashhad (FUM) to prioritize its objectives. This will be achieved by providing strategy map using balanced score card (BSC) method.

This research result is based on 21 managers’ opinion about relation among university objectives, gathered by questionnaire. DEMATHEL method which is a structural decision-making model is used to process data in questionnaires and discover casual relationship between university objectives.

According to this research result “Having productive competent human resource that are committed to Islamic values and professional ethic” has the highest priority among FUM objectives while “Achieving educating excellence especially in graduate programs and research” has the lowest.

FUM managers need to focus on their human resources and enhance their competency in order to achieve academic excellence.

Achieving superiority in university competitive position based on its education and research activities is FUM vision. As a non-profit organization due to resource restriction and environmental circumstances it has to fulfill this goal with higher productivity. BSC as a performance management system will help it to achieve this goal by translating vision into objectives and defining casual relationship between them. This method is rarely studied in the context of universities especially in Iranian universities. This research applied strategy map, one of BSC implementation stages, in a public university in Iran to illustrate series of objectives that leads to mission accomplishment.

This paper aims to investigate, using stakeholder map methodology, showing power, urgency, legitimacy and concerns of different actors, the current state of corporate social responsibility (CSR) in Switzerland. Previous research on CSR in Europe has made few attempts to identify stakeholders and their contribution to this topic.

To derive this map, publicly available documents were explored, augmented by 27 interviews with key stakeholders (consumers, media, government, trade unions, non-profit organisations [NPOs], banks, certifiers and consultants) and management of different companies (multinational enterprises [MNEs], small- and medium-sized enterprises [SMEs] and large national companies). Using MAXQDA, the quantified codes given for power, legitimacy and urgency were triangulated between self-reporting, external assessments and statements from publicly available documents and subsequently transferred into stakeholder priorities or, in other words, into positions in the map. Further, the codes given in the interviews for different CSR interests and the results from the document analysis were linked between stakeholders. The identified concerns and priorities were quantitatively analysed in regard to centrality and salience using VennMaker.

The paper identified SMEs, MNEs and cooperating NPOs as being the most significant stakeholders, in that order. CSR is, therefore, not driven primarily by regulators, market pressure or customers. Further network parameters substantiated the importance of SMEs while following an unconventionally informal and idiosyncratic CSR approach. Hence, insights into these ethics-driven, unformalised business models that pursue broader responsibility based on trust, traditional values, regional anchors and the willingness to “give something back” were formed. Examples of this strong CSR habit include democratic decisions and abolished hierarchies, handshake instead of formal contracts and transparency in all respects (e.g. performance indicators, salaries and bonuses).

In total, 27 interviews as primary data that supplements publicly available documents are clearly only indicative.

The research found an innovative, vibrant and practical CSR model that is emerging for reasons other than conventional CSR agendas that are supposed to evolve. In fact, the stakeholder map and the CSR practices may point at a very different role businesses have adopted in Switzerland. Such models offer a useful, heuristic evaluation of the contribution of formal management systems (e.g. as could be found in MNEs) in comparison to the unformalised SME business conduct.

A rarely reported and astonishing feature of many of the very radical SME practices found in this study is that their link to commercial strategies was, in most cases, not seen. However, SMEs are neither the “poor relative” nor the abridged version of CSR, but are manifesting CSR as a Swiss set of values that fits the societal culture and the visionary goals of SME owners/managers and governs how a sustainably responsible company should behave. Hence, as a new stance and argument within CSR-related research, this paper concludes that “informal” does not mean “weak”. This paper covers a myriad of management fields, e.g. CSR as strategic tool in business ethics; stakeholder and network management; decision-making; and further theoretical frameworks, such as transaction cost and social capital theory. In other words, this research closes scientific gaps by at once applying quantitative as well as qualitative methods and by merging, for the first time, network methodology with CSR and stakeholder research.

The purpose of this paper is to exemplify the evolving applications of balanced scorecard and strategy map in the healthcare sector. This paper seeks to describe a number of innovative approaches adopted by healthcare organizations and health systems in their implementation of Kaplan and Norton's strategy map and balanced scorecard. Although strategy map and balanced scorecard are useful strategic management tools, policy makers and decision makers should be well‐informed about implementation issues and challenges of their adoption in healthcare organizations and health systems.

The paper is based on a literature review of the applications of strategy map and balanced scorecard in healthcare organizations and health systems. Also publications of the Ministry of Health and Long‐Term Care and its agencies are examined to assess the strategic priorities and plans for Ontario's health system.

From the literature review and case studies cited, an increasing use of strategy map and balanced scorecard was found in the healthcare sector. The implementation is both unique and innovative. Moreover, strategy map and balanced scorecard are effective communication and strategic management tools in aligning and integrating the strategic goals of various levels within the health system.

The paper gives an account of the different implementation approaches of strategy map and balanced scorecard in the healthcare sector; thereby providing policy makers and decision makers with choices on how to implement the strategic management tool in their organizations.

The literature review and case studies described here highlight the value and applications of strategy map and balanced scorecard in the healthcare sector.

The purpose of this paper is to report the level of adoption and benefit obtained from a range of management accounting practices (MAPs) in Thai organizations and analyze to these by reference to various strategic typologies.

Contingency theory, proposing a fit between MAPs and a comprehensive set of strategic typologies is used. Factor analysis, cluster analysis, and Kruskal-Wallis one-way ANOVA is applied to analyze the data and test the hypotheses.

It was observed that firms pursuing differentiation/prospector/entrepreneurial/build strategies significantly report higher benefit from contemporary MAPs. Firms with a cost leadership strategy were, as expected, found to obtain higher benefit from traditional MAPs. Contrary to expectations, entrepreneurial firms reported higher benefit from traditional MAPs than conservative firms.

Like all survey work this relies on questionnaire responses of individual organization members. A selection approach was adopted so no direct relationship with organization performance was investigated.

Although use of the full range of MAPs is reported there is still reliance on traditional MAPs. Hence further exposure of businesses and practitioners to contemporary techniques is recommended in training, professional development, and interactions with international partners.

The paper provides insight into MAPs in Thailand, an emerging economy and one with limited published academic research in management accounting. It incorporates four strategic typologies which previously have been mainly used individually in MA research.

Modern intra- and inter-organizational arrangements require firms to cross boundaries, but this process represents a crucial and complex challenge, especially for organizations that face pluralistic tensions. Scholars still lack sufficient knowledge of how boundaries can be crossed and what kind of boundary management is necessary within pluralistic contexts. This paper aims to enrich the understanding of these issues by exploring how strategy maps can be mobilized and used as boundary objects to elicit boundary-spanning practices that foster cross-boundary collaboration in pluralistic organizations.

This paper employs the case study methodology to capture the dynamics of cross-boundary management elicited by the use of a strategy map within a pluralistic social/healthcare organizational context.

This study identifies four practices of boundary spanning (i.e. identifying and crossing problem boundaries, orchestrating collective responsibilities, acknowledging a common understanding of convergent values and goals, and evolving into action) in the analysed pluralistic context and investigates the conditions under which cross-boundary interactions can mobilize a shared zone of knowing via strategy maps.

This paper suggests a complex (and not linear) processual model of boundary management in pluralistic contexts in which the use of the strategy map mobilizes a dynamic of centrifugal and centripetal movements which engage plural actors in a shared site of collaborative knowing. The study contributes to a conceptualization of boundary management in pluralistic contexts as a progressive social accomplishment.

This study aims to predict artificial intelligence (AI) technology development and the impact of AI utilization activity on companies, to identify AI strategies dealing with the broad innovation activity of AI, and to construct the strategic decision-making framework of AI strategies for a small- and medium-sized enterprise (hereafter SME), to improve strategic decision-making practices of AI strategy in SMEs.

This study used the multiple methods on the design of two data collection stages. The first stage is an expertise-based approach. It organized the three groups of expert panels and conducted the Delphi survey on them in combination with the brainstorming of technology, innovation and strategy in the fourth industrial revolution. The second stage is in the complement approach of expertise-based results. It used the literature review to involve the analysis of academic and practical papers, reports and audio materials relating to technology development, innovation types and strategies of AI. Additionally, it organized the four semi-structured interviews. Finally, this study used the mind-map and decision tree to conduct each analysis and synthesize each analytical result.

This study identifies the precondition and four paths of AI technological development classifying into specialized AI, AI convergence with other technologies, general AI and AI control methods. It captures the impact of non- and technological innovation through AI on companies. Second, it identifies and classifies the six types of AI strategy: the bystander, capability-building, capability-holding, management-enhancing, market-enhancing and new-market-creating strategy. By using the decision tree, it constructs the strategic decision-making framework containing six AI strategies. Actionable points, strategic priorities and relevant instruments are suggested.

The strategic decision-making framework covering from AI technology development to utilization in a SME can help understand the strategic behaviours in SMEs. The typology of six AI strategies implies the broad innovation behaviours in SMEs. It can lead to further research to understand the pattern of strategic and innovation behaviour on AI.

This practical study can help executives, managers and engineers in SMEs to develop their strategic practices through the strategic decision framework and six AI strategies.

This practical study elicits the six types of AI strategy and constructs the strategic decision-making framework of six AI strategies from AI technology development to utilization. It can contribute to improving the practices of strategic decision-making in SMEs.

Experimental findings not suiting the guided search model (GSM) of Cave and Wolfe (1990) and Wolfe (1994) and the modified guided search model (mGSM) of Efron and Yund (1996) are reviewed. Assumptions which explain these discrepancies are added. Thus two possible alternative models are obtained. According to both models the preattentional parallel processing stage of the GSM is related to the right hemisphere, while the attentional stage is related to the left hemisphere. Experiments determining whether one of these models is correct are suggested.

The increasing innovation and urgent need of up-to-date and convenient information systems have gained high importance in financial sector. Several banks have deployed internet banking in order to reduce cost while improving customer services. Therefore, the growth of internet banking is limited and in many cases fallen short of expectations. The purpose of this paper is to develop an integrated model that combines technology, innovative and environmental factors altogether in order to understand customer’s intention to adopt, and intention to recommend internet banking in social networks.

In all, 398 valid responses were collected from customers of commercial banks, using convenience sampling approach. Data were analyzed using the structural equation modeling.

The findings show that integrated model has good explanatory power (78.3 percent) to predict customer’s intention to adopt internet banking. Findings also revealed that the interaction effect of gamification between user’s intention to adopt and user’s intention to recommend internet banking will be stronger when gamification effect is higher. Importance performance matrix analysis (IPMA) revealed that innovativeness and perceived technology security were the most important factors in order to determine user’s intention with regard to adoption of internet banking.

For policy-makers, it is suggested that they should focus on innovative characteristics and must ensure the possible environment for carrying out internet banking transaction. Advertising about new technology with adequate information may produce positive influence on user’s intention. Enjoyable internet banking website with reward system will help to improve user’s intention to adopt and intention to recommend internet banking with others, thus developers should introduce game features on internet banking website.

This study provides basis for further refinement of individual technology acceptance models and enrich the e-commerce literature adding innovative and game elements in interne banking adoption context. Additionally, the proposed model makes an important contribution in emerging e-commerce literature especially in the context of innovative and gamified internet banking.