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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.

This study aims to examine the diffusion and implementation of trust-based management (TBM) in Scandinavian countries (Denmark, Norway and Sweden). TBM is a novel “anti-New Public Management (NPM)” innovation within the realm of New Public Governance (NPG), which asserts that leadership and control in public sector organizations should be practiced and designed based on the assumption that civil servants and employees in general are trustworthy. The research questions are as follows: How has TBM been diffused and implemented in Scandinavia? To what extent can the institutional logics framework increase understanding of similarities and differences between the Scandinavian countries (Denmark, Norway and Sweden)?

The authors designed and submitted surveys to the municipal directors of the three Scandinavian municipal populations, thereby producing a unique cross-country dataset on TBM diffusion and implementation in Scandinavia (Denmark, Norway and Sweden).

The authors' study shows that TBM has diffused widely among Scandinavian municipalities and has developed into a municipal-level concept across policy fields and sectors. While Denmark stands out as an earlier and more decisive TBM reformer, the results show that similarities in the diffusion and implementation of TBM in Scandinavian countries are more apparent than the differences.

This study contributes to the public management literature and research on anti-NPM and NPG concepts by being the first wide-scale empirical study of TBM diffusion and implementation in the Scandinavian municipal sectors.

The coronavirus disease 2019 (COVID-19) pandemic has had a big impact on organisations globally, leaving organisations with no choice but to adapt to the new reality of remote work to ensure business continuity. Such an unexpected reality created the conditions for testing new applications of smart home technology whilst working from home. Given the potential implications of such applications to improve the working environment, and a lack of research on that front, this paper pursued two objectives. First, the paper explored the impact of smart home applications by examining the factors that could contribute to perceived productivity and well-being whilst working from home. Second, the study investigated the role of productivity and well-being in motivating the intention of remote workers to use smart home technologies in a home-work environment in the future.

The study adopted a cross-sectional research design. For data collection, 528 smart home users working from home during the pandemic were recruited. Collected data were analysed using a structural equation modelling approach.

The results of the research confirmed that perceived productivity is dependent on service relevance, perceived usefulness, innovativeness, hedonic beliefs and control over environmental conditions. Perceived well-being correlates with task-technology fit, service relevance, perceived usefulness, perceived ease of use, attitude to smart homes, innovativeness, hedonic beliefs and control over environmental conditions. Intention to work from a smart home-office in the future is dependent on perceived well-being.

The findings of the research contribute to the organisational and smart home literature, by providing missing evidence about the implications of the application of smart home technologies for employees' perceived productivity and well-being. The paper considers the conditions that facilitate better outcomes during remote work and could potentially be used to improve the work environment in offices after the pandemic. Also, the findings inform smart home developers about the features of technology which could improve the developers' application in contexts beyond home settings.

Decree Law No. 663 introduced a decentralized organizational structure and administration pertaining to Turkish public hospitals in November 2011. This study aims to explore the effects of the public hospital unions (PHUs), which were a result of Decree Law No. 663, on the efficiency and productivity of public hospitals.

Data envelopment analysis (DEA) and DEA-based Malmquist total factor productivity (TFP) index were used from 2011 to 2016. Raw materials and supply expenses, salaries and fringe benefits, other service costs, general administrative expenses, total number of beds, number of specialists, number of residents, number of general practitioners, number of nurses and midwives and other medical officials were used as input variables. Working capital turnover, number of inpatients, number of outpatients and number of surgical operations for Groups A, B and C were used as output variables.

According to the DEA scores, the percentage of efficient hospitals showed a declining trend from 2011 to 2016. The TFP results also showed a decreasing trend from 2011 to 2016.

Providing administrative and financial autonomy to public hospital managers may cause efficiency and productivity losses, which is contrary to expectations.

This study is the first to reveal the impact of decentralization of public healthcare providers on their performance levels in Turkey.

Digitalisation has become closely related to various economic sectors in terms of economic impact and discovery of new technologies. In this regard, this study aims to examine the relationship between the digital economy, as measured by four proxies (infrastructure, empowerment of society, technological economic growth and digitalisation development), and the productivity and monetary system of Oman from 1985 to 2019.

The autoregressive distributed lag methodology and diagnostic tests were used to increase the robustness of findings.

The analysis showed significant positive long-run relationships between infrastructure (measured as the number of fixed telephone subscriptions), technological economic growth (measured as medium- and high-tech exports as a percentage of manufactured exports) and the monetary system. There was also a significant negative short-run relationship between digitalisation development, measured as the number of individuals (percentage of the population) using the internet, and the monetary system. Furthermore, there were significant positive short- and long-run relationships between digitalisation development and productivity. Only short-run relationships were identified between empowerment of society, measured as the number of mobile cellular subscriptions, and productivity.

The conclusions support the paradigm of diffusion of innovation theory, which aims to understand the use of modern technologies to obtain the maximum economic benefit, and show both the dark and bright sides of technology. Furthermore, the effect of the digitalisation economy paradigm on productivity should be determined by increasing logistical services. This will support the growth of foreign and domestic investments and promote cooperation between the public and private sectors, thereby achieving digitalisation in Oman and enabling reflection on the country’s monetary policy development and economic growth.

This empirical study aims to explore how actors in specific human resource practices (HRPs) such as line managers (LMs) impact employee productivity measures in the context of financial institutions (FI) banks.

This cross-country study adopted a qualitative methodology. It employed semi-structured interviews to collect data from purposefully selected 12 business facing directors (BFDs) working in the top 10 banks in Nigeria and the UK. The data collected were analysed with the help of the trans-positional cognition approach (TPCA) phenomenological method.

The findings of a TPCA analytical process imply that in the UK and Nigeria’s FIs, the BFDs line managers’ human resources practices (LMHRPs) resulted in a highly regulated workplace, knowledge gap, service operations challenges and subjective quantitatively driven key performance indicators, considered service productivity paradoxical elements. Although the practices in the UK and Nigerian FIs had similar labels, their aggregates were underpinned by different contextual issues.

To support LMs in better understanding and managing FIs BFDs productivity measures and outcomes, we propose the Managerial Employee Productivity Operational Definition framework as part of their toolkit. This study will be helpful for banking sectors, their regulators, policymakers, other FIs’ industry stakeholders and future researchers in the field.

Within the context of the UK and Nigeria’s FIs, this study is the first attempt to understand how LMHRPs impact BFDs productivity in this manner. It confirms that LMHRPs result in service productivity paradoxical elements with perceived or lost productivity implications.

Dynamic technologies have revolutionized human socio-economic activities, including health care, higher education, business and improved customer service in academic sectors. Leveraging the latest technology leads to high productivity, confidence, improved management skills, satisfactory performance and innovative academic services. In the era of technocentrism, the purpose of this paper is to find out whether useful technologies and competent user managers support users in the use of resources, increasing research productivity and improving academic library services.

This study is based on primary data collected from students at universities in the provincial capital using a printed research questionnaire. The authors followed the Likert scale for instrument development and contacted service professionals prior to distribution to test the applicability. Based on the technology acceptance model, this study established a conceptual model with multiple associated hypotheses to test the suitability of the research model. The data were analyzed using structural equation modeling software for path analysis and model development.

The results of this study show that technological advances greatly accelerate the use of library resources, strengthen management skills, improve user performance and ultimately enhance academic performance and services. In addition to deploying and leveraging technology, expert leadership has also had a positive impact on improving user productivity and maintaining proactive academic library services.

The TAM-based theoretical model will prove to be a useful tool in the future for delivering technology, improving management skills, promoting the use of library resources, increasing user productivity and providing advanced library services.

Based on primary data collected from Khyber Pakhtunkhwa degree students, this study provides an insight into the actual state of technology used to improve academic performance for the first time. In addition, the study also explores executive collaboration to improve employee and user efficiency and service reform in academic libraries.

This study aims to examine the impact of financial inclusion and bank stability on agricultural productivity in Sub-Saharan Africa (SSA).

The study used 38 countries in the SSA with data spanning between 2004 and 2021. The data were analyzed using the two-step system generalized method of moments (GMM) and the panel-corrected standard error (PCSE) model.

The study found a positive effect of financial inclusion and bank stability on agricultural productivity. The study also discovered that while the access component of financial inclusion has a negative influence on agricultural productivity, the usage dimension has a positive impact.

The study suggests to policymakers that an inclusive and stable financial system improves agricultural productivity. The findings recommend that policymakers should empower farmers to leverage financial inclusion.

This study provides insightful discussion on the impact of financial inclusion and its various dimensions and bank stability on agricultural productivity in SSA.

Hoping to increase the productivity of their employees, firms provide and expect their employees to use approved mobile apps. However, despite an intuitive appeal, the relationship between information technology usage and productivity is still seen as paradoxical. This study examines the relationship between employees' experience and engagement with business mobile apps provided by employers and its effects on employee work productivity.

Data from respondents who use employer-provided business apps were used to test the hypotheses. Measurement-corrected latent scores extracted from the PLS measurement evaluation were used in regression-centric assessment using PROCESS.

Results indicate that employee-users’ experience-based attributions of the business app, i.e. customization, performance quality and compatibility, have positive effects on productivity mediated by participation intensity. Further, work type (retail vs non-retail) and the depth of the employee user’s experience moderate experience-based attributions' indirect effects on productivity.

Unlike previous studies delving into this topic, this study focuses solely on the mediation and moderation effects for hypothesis testing. Specifically, this study investigates effects conditional on work type (retail vs non-retail), which the authors believe has significant implications for retailing. These findings have interesting implications for both future research and managers.