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The so‐called strategic information systems define systems that represent instruments able to provide a competitive advantage. In this case, the purpose of this paper is to go further and broaden the perspective to examine business sectors. Namely, information systems are conceived also as factors that reconfigure entire business systems.

The research strategy followed can be considered in the circle of the case study. Specifically the case is Yoox, a virtual boutique. The theoretical approach for answering to the questions how and why information systems are determinant in Yoox's development is based on Normann's work (Reframing Business). In fact, it outlines modalities through which information systems reconfigure value space and give details to forces enacted consequently.

The Yoox case study throws light on the fact that, actually, information systems can be a useful instrument not only for reformulating business models but also dynamics that characterize entire business sectors.

The perspective proposed is limited to marginal aspects of the fashion business, i.e. global brands such as Armani have been involved in pursuing new online distribution channels outsourcing these services to a Dot.com company like Yoox.

A business such as a virtual boutique for a multi‐brand fashion and design is imitable due to the worldwide competition. The fact that Yoox became a provider of e‐commerce platform, forming the logistical side to the marketing strategies on the net, changes the scenario significantly. Yoox's mission is not only to sell fashion online but to provide a technological platform for e‐commerce. In this way, Armani, at first, was a Yoox provider but now it is also a customer. In some sense, the rules of the game of the fashion sector, have been, albeit marginally, modified.

The purpose of this paper is to demonstrate how a systemic view of democracy can provide insights into the myriad ways in which the COVID-19 pandemic affects democracies worldwide. This enables the authors to offer practical suggestions for strengthening democracy through meaningful participation in the spaces where deficits are most apparent.

The authors use the systems approach that has emerged from the deliberative and participatory democracy literature in recent years to map out the impacts of COVID-19. In this paper, the authors set out this approach as an agenda for future, more comprehensive research.

The authors’ preliminary overview suggests that democratic spaces are reconfigured during COVID-19, with participatory spaces shrinking, overlapping and invading each other. Based on the systemic overview, the authors suggest participatory interventions to address particular points of weakness such as accountability.

Taking a systemic approach to analysing COVID-19’s impacts on democracy enables the authors to understand the pressure points where democratic values and participation are under strain and where citizens’ participation is essential not only for strengthening democracy but also addressing the public health challenge of COVID-19.

The purpose of this paper is to present novel robust fault tolerant control design architecture to detect and isolate spacecraft attitude control actuators and reconfigure to redundant backups to improve the practicality of actuator fault detection.

The Robust Fault Tolerant Control is designed for spacecraft Autonomous Rendezvous and Docking (AR&D) using Lyapunov direct approach applied to non‐linear model. An extended Kalman observer is used to accurately estimate the state of the attitude control actuators. Actuators on all three axes (roll/pitch/yaw) sequentially fail one after another and the robust fault tolerant controller acts to reconfigure to redundant backups to stabilize the spacecrafts and complete the required maneuver.

In the simulations, the roll, pitch and yaw dynamics of the spacecraft are considered and the attitude control actuators failures are detected and isolated. Furthermore, by switching to redundant backups, the guarantee of overall stability performance is demonstrated.

A real time actuator failure detection and reconfiguration process using robust fault tolerant control is applied for spacecraft AR&D maneuvers. Finding an appropriate Lyapunov function for the non‐linear dynamics is not easy and always challenging. Failure of actuators on all three axes at the same time is not considered. It is a very useful approach to solve self‐assembly problems in space, spacecraft proximity maneuvers as well as co‐operative control of planetary vehicles in presence of actuator failures.

An approach has been proposed to detect, isolate and reconfigure spacecraft actuator failures occurred in the spacecraft attitude control system. A Robust Fault Tolerant Control scheme has been developed for the nonlinear AR&D maneuver for two spacecrafts. Failures that affect the control performance characteristics are considered and overall performance is guaranteed even in presence of control actuator failures. The architecture is demonstrated through model‐based simulation.

This paper investigates the strategic processes surrounding the development, in accounting firms, of office (re)design projects and their overarching objectives.

The authors’ investigation relies on a series of interviews with individuals from different accounting firms involved in the decision process related to office (re)design projects. A triangular template made up of strategy, space and time informs the analysis, which the authors complement by relying on a strategy-as-practice integrated framework.

The authors found that accounting firm office (re)design projects are characterized by a strategic spatial agenda that aims to define and create present organizational time, in ways that embed a particular vision of the future. The analysis brings to light the interrelationships between strategy practitioners, strategy practices and strategic work through which the future is actualized. Office design processes involve not only the physical transformation of office space; they also promote a prominent agenda to modify, in the long run, office members' minds. Hence, office (re)design processes may be conceived of as a significant device in the socialization of accounting practitioners.

This study underscores that spatial strategizing constitutes a major device through which the future is brought into the present. As such, the analysis provides insights not only into the processes through which space transformations take place, but also into their underlying agenda. The latter promotes the advent, in present time, of the organic office of the future.

This analysis brings to the fore a concrete illustration of how the strategy-space-time triangle operates in organizational life. The authors underline the key role played by strategists in charge of designing the office of the future.

This study extends the burgeoning literature whose analytical gaze is informed by the strategy, space, and time triangle.

The purpose of this paper is to develop the methodology which can facilitate the concept of reconfiguration in the manufacturing system.

Design methodology includes the calculation of similarity matrix, formation of part family, and selection of part family. ALC algorithm has been used for part family formation and three criteria have been considered for the selection of part family. These criteria are reconfiguration effort, under-utilization cost, and floor space cost. AHP has been used to calculate the weights of criteria and reference ideal method has been used for the selection of alternatives.

In the manufacturing system, machines should be grouped on the basis of reconfiguration cost. When the time period is less, light machines and Group 1 machines are added and removed. In the case study, the concept of reconfiguration is useful for families (A, B, C, D). Machines can be reused by adding/removing some modules of machines. The concept of reconfiguration becomes more useful when it is implemented with lean manufacturing. Lean manufacturing techniques Jidoka and Poka-yoke are used to increase the diagnosability of the system.

Industrial case study has been considered.

Market competition is increasing rapidly and it increases the demand and variety of products, due to which manufacturing enterprises are forced to adapt a manufacturing system which can adjust its capacity and functionality quickly at low cost. To reconfigure manufacturing system from one product/product family to another product/product family, changes can be done in hardware and/or software components in response to sudden changes in the market or in regulatory requirements.

An integrated approach for reconfiguration has been proposed considering the industrial application. It includes weighted Jaccard function, ALCA, AHP, RIM. The methodology for calculation of reconfiguration effort, under-utilization cost, and floor space cost has been presented for industrial case.

The purpose of this case study is to demonstrate how a liberal arts college library has reimagined its spaces in response to the changes in higher education, particularly integration of educational technology into research, teaching, and learning; changes in students’ information-seeking behaviors; and an increasingly important role of local special collections as a means to preserve and reinforce unique institutional identity.

This case study is built on the first-hand experience, as all contributors directly participated in each phase of the process, from formulating ideas to completion of the current stage.

Meaningful and high-impact space adjustments do not necessarily entail extensive budgetary investments. They do entail, however, developing comprehensive goals and directions and a level of collaboration among library departments and relevant academic units in order to deliver cohesive services, programming, and a creative, nimble response to the constantly changing needs of the patron.

We believe that these high-impact, cost-conscious improvements provide a useful model for other small academic libraries preparing to reconfigure or renovate their spaces. We offer a model for creating a dynamic, service-centered space on a limited budget.

The overwhelming majority of the literature related to library spaces focuses on large universities, and the treatment of space topics in small undergraduate colleges, and liberal arts colleges in particular, is strikingly negligent. This case study of a small liberal arts college will help fill the void by adding to the rare voices commenting on library spaces in liberal arts colleges.

The purpose of this paper is to use an affordance approach to understand how university faculty use and value their workspace and respond to proposed spatial changes.

A mixed method survey was given to faculty in the college of engineering at a large public American university. Data were analyzed using an affordance lens.

The analysis indicates that the majority of engineering faculty highly value private offices and appears resistant to non-traditional workspace arrangements.

The authors performed the analysis with a relatively small sample (n=46).

University administrators need to communicate with faculty and take their opinions on spatial changes seriously. Changes to space may affect STEM faculty retention.

This paper could affect the quality of work life for university faculty.

The paper provide needed research on how faculty use and value their workspace while discussing the implications of alternative workspaces within the academy. Theoretically, the authors contribute to ongoing research on relationship between material and social aspects of organizational spaces.

The paper aims to explore how dynamic capabilities of sensing, seizing and reconfiguring shape the way in which service business is developed in a broad range of capital goods industries.

The paper takes an interpretative multiple‐case study approach. It seeks to develop primary organizing themes around the key dynamic capabilities and support them with research propositions.

The findings suggest that companies either exploit or explore the opportunities when it comes to service business development. Moreover, dynamic capabilities differ between the two approaches and predict which way a company chooses.

Research limitations are mainly due to the nature of qualitative research. The dynamic capabilities identified here are by no means exhaustive; rather, they indicate directions for future research.

The research findings provide guidance to managers as to how the strategic shift towards services is influenced by dynamic capabilities.

Despite difficulties associated with service business development, the literature remains relatively silent on dynamic capabilities. However, dynamic capabilities are essential to the strategic shift towards service business.

The purpose of this paper is to introduce the themes and aims of this Accounting, Auditing & Accountability (AAAJ) special issue and comments on the papers included in the issue. The paper provides a thematic outline along which the future researchers can undertake more empirical research examining how neoliberalism shapes, and shaped by, management accounting.

This entails a brief review of the previous critical accounting works that refer to liberalism and neoliberalism to identify and highlight the specific themes and trajectories of neoliberal implications of management accounting has been and can be explored. This is followed by a brief commentary on the papers the authors have included in this special issue; these commentaries explain how these papers capture various dimensions of enabling and enacting neoliberal governmentality.

The authors found that management accounting is now entering new territories beyond its conventional disciplinary enclosures of confinement, reconfiguring its functionalities to enable and enact a circulatory mode of neoliberal governmentality. These new functionalities then produce and reproduce entrepreneurial selves in myriad forms of social connections, networks and platforms within and beyond formal organizational settings, amid plethora of conducts, counter-conducts and resistances and new forms of identities and subjectivities.

This review can be read in relation to the papers included in the special issue as the whole issue will inspire more ideas, frameworks and methodologies for further studies.

There is little research reviewing and commenting how management accounting now being enacted and enabled with new functionalities operating new territories and reconfiguring forms of governmentality. This paper inspires a new agenda on this project.