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Human evolution has witnessed the highest level of metamorphism overages. COVID-19 alarmed us when we were unceasingly running toward monetary benefits and money, the significance of health. That initiated the thought process of improvising the health and healthcare infrastructure, leading to the birth of the health cooperative as a reform. During the state of COVID services, operations of the hospital were unreachable due to the unavailability of doctors, facilities, hiked charges, and lack of insurance coverage made people disbelieve in the system. Many social activists propose the idea of healthcare cooperatives to foster healthcare needs. The study guides us to understand the roles of healthcare cooperatives like the establishment of service facilities, modernisation of existing facilities, expansion to various topographical locations, and healthcare education to the general public, repair, and renovate the instrumentation in the medical field. The study also finds the ways and means of self-sustainability of health cooperatives with dependency on government financial support during the initial take-off. The benefits of cooperatives contributing to the NDHM and supporting the development of healthcare infrastructure in rural areas. The study enables us to find the factors that healthcare cooperatives need to consider for providing the right benefit to the citizens and factors for the self-sustained and self-resilient mode of seamless operation. The study has two different data collecting instruments, one to collect the data from the public and other from healthcare professionals. The result of the study reveals the mechanisms through which healthcare cooperatives can provide well-structured healthcare support to the nation.

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

The purpose of this paper is to investigate how fairness evaluations are constructed in a B2B context.

This paper conducts a field study of Air Greenland and its internal and external customers based on strong structuration theory (Stones, 2005). The authors employ context and conduct analysis to analyze how fairness evaluations emerge across four levels of structuration.

The paper finds that fairness evaluations emerge as a result of the interaction between external institutional pressures, agents' internal structures, and situated reflection and outcomes. The construction of fairness evaluations was embedded in contradictory institutional structures, where groups of actors constructed different evaluations of fair profits, procedures and prices. Actors furthermore worked on changing position-practice relations which shifted relations, external structures and affected outcomes and fairness evaluations.

This paper offers a conceptualization of embedded agency as emerging across the four levels of structuration. This contributes to debates in strong structuration theory through conceptualizing and analyzing how actors may be both be constrained and oriented by structures while reflexively adapting structures across the four levels of structuration. The paper extends extant pricing fairness research by illustrating how actors' construction of fairness flexibly develop fairness evaluations while responding to legitimacy and societal demands, including the needs of particular customer groups.

The concept of digitization covers a wide range of initiatives to achieve sustainable development. This paper aims to determine the impact of bank digitization strategies on financial performance in an African country.

This study used the generalized least squares estimation method to analyze data from a sample of 12 Tunisian banks from 2010 to 2020. The reason for selecting this method was its ability to address issues of heteroscedasticity and autocorrelation.

This study indicates that digital transformation has a positive effect on Tunisian banks financial performance, as measured by return on assets and return on equity. Specifically, investing in payment tools, digital channels and internet security leads to improved performance for banks. These findings suggest that banks that offer digital services perform better, as they are able to increase profitability, maintain financial stability and improve transparency.

This study is important for central bank, regulators, policymakers and investors. Overall, this study emphasizes the need for banks in Tunisia to embrace digital transformation to improve their performance and remain viable in the modern business landscape.

This study ponders the effect of Tunisian banks’ digital transformation on financial performance. Tunisia context serves as model for other African countries. Tunisian banks should prioritize investments in digital technologies to stay competitive in the market.

The purpose of this study is to determine the relationships between Lean adoption and organizational performance in a specific Greek public services subsector, namely, citizen’s service centers (CSCs).

An online structured questionnaire survey was distributed to all the Greek CSCs, and 672 employees responded and fully completed the questionnaire. Exploratory and confirmatory factor analyses were applied to assess the measurement model’s reliability and validity. The relationships between the latent constructs were examined through structural equation modeling.

The study revealed that Greek CSCs adopt at a medium to high extent the following principles: understanding customer needs, establishment of value streams, creating flows within the value streams and value perfection. The data also revealed a valid latent factor reflecting the Lean application, namely, “Lean adoption,” which, according to the findings, contributes to the organizational performance of Greek CSCs.

The small percentage of the responding employees of the Greek CSCs, given their large population and the subjective nature of the data collected, constitute the main limitations of the present study.

The findings of this research will serve as a reference source for managers and decision-makers of CSCs in order for them to set the foundations for successfully adopting the Lean principles and therefore improve their organizational performance in terms of operational performance and satisfaction with employees and citizens.

Building on the public sector literature, to the best of the authors’ knowledge, this is the first study that evaluates the adoption of Lean principles in the Greek CSCs and defines the relationships between Lean adoption and organizational performance.

The current era of the fourth industrial revolution has attracted significant research on the use of digital technologies in improving construction project delivery. However, less emphasis has been placed on how these digital tools will influence the management of the construction workforce. To this end, using a review of existing works, this chapter explores the fourth industrial revolution and its associated technologies that can positively impact the management of the construction workforce when implemented. Also, the possible challenges that might truncate the successful deployment of digital technologies for effective workforce management were explored. The chapter submitted that implementing workforce management-specific digital platforms and other digital technologies designed for project delivery can aid effective workforce management within construction organisations. Technologies such as cloud computing, the Internet of Things, big data analytics, robotics and automation, and artificial intelligence, among others, offer significant benefits to the effective workforce management of construction organisations. However, several challenges, such as resistance to change due to fear of job loss, cost of investment in digital tools, organisational structure and culture, must be carefully considered as they might affect the successful use of digital tools and by extension, impact the success of workforce management in the organisations.

In developing countries such as India, start-ups play an essential role in “industrial output,” “Gross Domestic Product ” and “employment creation.” Evidence suggests that pandemics have risen over the last century due to rising global travel and assimilation, urbanization, alterations in land use, and significantly larger exploitation of the natural environment. These trends are likely to continue and intensify. These pandemic episodes affect businesses, especially start-ups. Supplier selection is among the vital critical elements that start-ups must include in start-ups' strategy procedures during the pandemic episodes. This study's focus is to “identify,” “analyze,” and “categorize” the factors affecting supplier selection in start-ups during frequent pandemic episodes like coronavirus disease 2019 (COVID-19).

Through “literature review” and “experts' opinion” from various start-ups in India, ten affecting factors were identified. Total Interpretative Structural Modeling (TISM) and Cross-Impact Matrix Multiplication Applied to Classification (MICMAC) were employed to analyze the interrelationship among the factors affecting the supplier selection on start-ups during frequent pandemic episodes, and these factors were ranked as “autonomous,” “independent,” “linkage,” and “dependent” factors.

The findings show that “performance history,” “service levels,” “technical capability,” and “financial stability” are the most critical factors affecting the supplier selection on start-ups during frequent pandemic episodes. The next importance should be safety and environmental concern” and “quality.”

The factors affecting supplier selection on start-ups during frequent pandemic episodes are the current focus of this study. This study is mainly performed on Indian start-ups and can be extended to other countries.

The start-ups can rely on this study to clearly understand the factors affecting the supplier selection on start-ups during frequent pandemic episodes.

There is no research regarding factors affecting supplier selection on start-ups during the COVID-19 emergencies. This research gap is filled by analyzing aspects linked to supplier selection in start-ups. This gap inspired the present study, which employs the “Total Interpretive Structural Modeling (TISM)” technique to uncover supplier selection determinants and investigate hierarchical interconnections among factors influencing/affecting supplier selection in start-ups during frequent pandemic episodes.

Healthcare tribalism refers to the phenomenon through which different groups in a healthcare setting strictly adhere to their profession-based silo, within which they exhibit stereotypical behaviours. In turn, this can lead to deleterious downstream effects upon productivity and care delivered to patients. This study highlights a clinician-led governance model, implemented at a National Health Service (NHS) trust, to investigate whether it successfully overcame tribalism and helped drive innovation.

This was a convergent mixed-methods study including qualitative and quantitative data collected in parallel. Qualitative data included 27 semi-structured interviews with representatives from four professional groups. Quantitative data were collected through a verbally administered survey and scored on a 10-point scale.

The trust arranged its services under five autonomous business units, with a clinician and a manager sharing the leadership role at each unit. According to interviewees replies, this equivalent authority was cascaded down and enabled breaking down professional siloes, which in turn aided in the adoption of an innovative clinical model restructure.

This study contributes to the literature by characterizing a real-world example in which healthcare tribalism was mitigated while reflecting on the advantages yielded as a result.

Previous studies from all over the world identified major differences in the perspectives of different healthcare professional groups. In the United Kingdom, clinicians largely felt cut off from decision-making and dissatisfied with their managerial role. The study findings explain a governance model that allowed harmony and inclusion of different professions. Given the long-standing strains on healthcare systems worldwide, stakeholders can leverage the study findings for guidance in developing and implementing innovative managerial approaches.

Previous research has identified factors that enable lean change to be sustained. What remains unknown is how the interaction effects amongst these factors vary as lean change programmes mature. When are particular factors at their most influential?

Using a data and investigator triangulated qualitative research strategy, this paper tests an a priori model of change sustainability factors. In phase one, the research reveals the influence and significance of the model's change sustainability factors within 13 manufacturers. In phase two, four factors (Leadership, Political, Individual and Managerial) were selected for in-depth case study analyses in three manufacturers.

These point to when in the lean change, certain factors have the most influence on its sustainability. The Leadership factor and political factor are essential at the beginning and remain influential throughout. Employees' individual commitment (Individual factor) is significant in sustaining the change but it is at its most influential in the later stages. The Managerial factor (management approach) is influential in the mature stages of the programme.

Recognising where to put maximum focus during a lean change programme as it matures is crucial for management.

Sustaining lean change has not been studied from the perspective of what factors need to be emphasised at different stages in the programme for successful maturity to occur. Through empirical validation, this study helps address this knowledge gap.

Interesting because – Researchers have found that the majority of lean implementations fail – changes to structures and working practices are made only to see the gains dissipate. Previous research has suggested that multiple factors including leadership, culture and politics influence the change towards a lean organisation. While studies have shown that such factors play a role, what has not been studied is the time, that is, when the factors influence the change process. This study investigated when 11 factors have the most influence on lean implementation. Theoretical value – The study extends the state-of-the-art understanding of implementation of lean in organisations by adding a time element. It is found that in order to have a change that is sustainable, that is, lasting at least 18 months, factors that indicate the importance to the organisation are influential during the entire implementation process. This includes how central the change is to the organisation, the influence of leadership that sets vision and goals, and the implementation methods. Factors that can set things in motion such as the influence of important stakeholders are important at the beginning of the implementation process but then decline in influence over time. While factors that seem to have to do more with how companies operate have less influence at the start but become more influential over time. These include employees' commitment, the managerial style and approach, the organisational policies and structure, and the organisational culture. Practical value – Introducing lean into an organisation and gaining its sustained benefits is often not successful. While factors have previously been identified that influence the success of lean implementation, this study provides additional practical insight. It helps manufacturers be more effective by pinpointing which factors should be focused on during the various stages of the implementation process.