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In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

This beginning chapter offers a comprehensive overview of community development, tracing its historical roots and societal implications. It underscores community development’s role in fostering social cohesion and positive change. Beginning with its foundational principles of collective action, participation, and empowerment, the chapter delves into its evolution in response to industrialization and urbanization. It explores diverse scales, contexts, tools, and strategies used in community development and its broader societal impact. The chapter advocates for inclusivity and active engagement of community members, emphasizing tailored solutions that address unique challenges. It acknowledges complexities like ethical dilemmas, power imbalances, and cultural sensitivities, underscoring the importance of integrity and local context understanding in community development.

President Trump's tenure was accompanied by a series of protectionist measures that intended to reinvigorate US-based production and make manufacturing supply chains more “local”. Amidst these increasing institutional pressures to localise, and the business uncertainty that ensued, this study investigates the extent to which manufacturers reconfigured their supply bases.

Bloomberg's Supply Chain Function (SPLC) is used to manually extract data about the direct suppliers of 30 of the largest American manufacturers in terms of market capitalisation. Overall, the raw data comprise 20,100 quantified buyer–supplier relationships that span seven years (2014–2020). The supply base dimensions of spatial complexity, spend concentration and buyer dependence are operationalised by applying appropriate aggregation functions on the raw data. The final dataset is a firm-year panel that is analysed using a random effect (RE) modelling approach and the conditional means of the three dimensions are plotted over time.

Over the studied timeframe, American manufacturers progressively reduced the spatial complexity of their supply bases and concentrated their purchase spend to fewer suppliers. Contrary to the aims of governmental policies, American manufacturers increased their dependence on foreign suppliers and reduced their dependence on local ones.

The research provides insights into the dynamics of manufacturing supply chains as they adapt to shifting institutional demands.

Civil engineering projects around the world have been underperforming for a long time. While the complexity of these projects will continue to increase, there is an urgent need to perform better. Although the integrated design process is critical for project success, the literature lacks studies describing the link to project performance. Therefore, this study aims to investigate the dominant variables that affect the integrated design process and consequently project performance.

A multiple case study was conducted to determine the dominant variables that affect the integrated design process and project performance. The research included four projects. Semi-structured interviews were the main source of data.

The cases indicated that the extent to which an integrated approach is achieved in the design process is essential for project performance. This applies to the integration of stakeholders’ interests as well as the integration of disciplines. Above all, it was concluded that the project team participants’ competencies for integration are a dominant factor for project performance, as the integrated design process has changed from a technical challenge to an integrative one.

This study provides insights into the dominant variable of the integrated design process that affects project performance, which is underexposed in the literature. The study results reveal the importance of competencies related to integration and adoption of the design problem context, which are not yet included in civil engineering design methods. In this respect, empathy is introduced as a new and critical competence for the civil engineering industry, which needs further research.

The article aims to elucidate how embracing Tropicália's conceptual framework can foster a more fluid and adaptive approach to organizing, transcending traditional boundaries and embracing diversity, innovation and creativity. The analysis encompasses various facets of organizational dynamics, including holdership, professional praxis, organizational ambiance, knowledge dissemination and diversity promotion. By examining Tropicália's reverberations in these areas, this article seeks to provide insights and perspectives that can contribute to the literature on organizational theory and practice, offering a rejuvenated and contemporaneous approach to the art of organizing.

This article explores the conceptual architecture of Tropicália, a Brazilian cultural and artistic movement, and its potential impact on contemporary organizational structures. By embracing Tropicália's essence, organizations can cultivate an adaptable and diverse ethos, free from traditional constraints. This analysis encompasses holdership as sustenance, professional praxis, organizational ambiance, knowledge dissemination and diversity promotion. Tropicália's potential to foster engagement, fuel innovation and shape an inclusive culture is examined. This article contributes a contemporary perspective to organizational theory, emphasizing the importance of integrating Tropicália's intellectual fabric for navigating the modern business landscape and fostering creativity and innovation.

The findings of this study highlight the potential impact of Tropicália on contemporary organizational practices. By embracing Tropicália's conceptual framework, organizations can foster a more fluid and adaptive approach to organizing, transcending traditional boundaries and embracing diversity, innovation and creativity. Tropicália's immersive and transformative esthetic experiences can create dynamic and inclusive organizational environments that encourage individual agency and stakeholder engagement. The analysis encompasses implications for holdership and management practices, organizational culture, collaboration and knowledge sharing, diversity and inclusion, innovation and creativity. Tropicália has the potential to foster employee engagement, drive innovation and create a more inclusive and adaptive organizational culture.

This article provides originality and value by exploring the potential ramifications of Tropicália on contemporary organizational esthetics. It offers a fresh and contemporary perspective on the art of organizing by drawing upon the unique conceptual framework of Tropicália. By embracing the principles of Tropicália, organizations can cultivate an organizational ethos that goes beyond traditional boundaries, fostering adaptability, diversity and innovation. The analysis encompasses aspects of organizational practices, including holdership, professional praxis, organizational culture and diversity and inclusiveness. The findings contribute to the existing literature on organizational theory and praxis, offering a rejuvenated perspective on organizing in the modern business landscape.

The purpose of this study is to propose an improved framework for managing Private Participation in Infrastructure ICT (PPI-ICT) projects in the context of developing countries as the requirements to manage them are different in several aspects.

The framework has been proposed based on an exhaustive literature review and statistical analysis of the PPI-ICT projects’ data set using logistic regression, F-test and student’s t-test. The proposed framework was also applied to the PPI-ICT projects.

The framework is an extension to NTCP (novelty, technology, complexity and pace) approach by including extrinsic factors such as income of the country, climate risk, religious diversity, political stability, regularity quality and control of corruption. The proposed framework was used to analyze project characteristics and their external conditions in the context of developing countries. Based on the analyses, the authors have presented a detailed set of recommendations for project managers, practitioners and governments to improve the success rate of these projects.

The major contribution of this study is the framework, which encompasses the NTCP model as well as extrinsic characteristics of PPI-ICT projects. The proposed framework is meant to assist the project managers to comprehend the project characteristics and its external environment to identify an adequate approach for managing projects successfully.

This paper explores the Adoption of Technological Innovation (ATI) in the healthcare industry. It investigates how the literature has evolved, and what are the emerging innovation dimensions in the healthcare industry adoption studies.

We followed a mixed-method approach combining bibliometric methods and topic modeling, with 57 papers being deeply analyzed.

Our results identify three latent topics. The first one is related to the digitalization in healthcare with a specific focus on the COVID-19 pandemic. The second one groups up the word combinations dealing with the research models and their constructs. The third one refers to the healthcare systems/professionals and their resistance to ATI.

The study’s sample selection focused on scientific journals included in the Academic Journal Guide and in the FT Research Rank. However, the paper identifies trends that offer managerial insights for stakeholders in the healthcare industry.

ATI has the potential to revolutionize the health service delivery system and to decentralize services traditionally provided in hospitals or medical centers. All this would contribute to a reduction in waiting lists and the provision of proximity services.

The originality of the paper lies in the combination of two methods: bibliometric analysis and topic modeling. This approach allowed us to understand the ATI evolutions in the healthcare industry.

Informed by the concept of well-being in Islam and the eudaimonic view of psychological well-being (PWB), and drawing on resilience theory, this study aims to understand (1) the implications of residing in conflict areas for entrepreneurs’ PWB, (2) the barriers facing entrepreneurs in these areas and (3) the implications of their religiosity for their PWB.

Utilizing an interpretative qualitative method, this study employed 22 entrepreneurs residing in conflict areas (Palestine and Libya). Thematic analysis was used to explore the participants’ experiences and insights.

The findings show that living in conflict areas enhances certain components of entrepreneurs’ PWB, such as self-acceptance and having a purpose in life and diminishes other components of their PWB, including environmental mastery, personal growth, the presence of autonomy and positive relations with others. Additionally, the findings suggest that religiosity, viewed through an Islamic lens, positively contributes to entrepreneurs’ PWB and identify societal (macro level) barriers faced by entrepreneurs in these areas.

The study is theoretically and contextually relevant and offers novel insights into the interplay between religion and well-being in conflict areas. It presents a reinvigorated awareness, opens specific research directions and permits the contextual applicability and possible extension of resilience theory.

This study aims to analyze the factors driving Syrian refugees into the informal labor market in Türkiye despite the existence of regulations and programs to facilitate their integration into the formal labor market.

This study presents results from a literature review of secondary sources and primary data collection through semi-structured interviews with key stakeholders and Syrian refugees.

The study shows that the implementation of policies and programs to boost formal employment among refugees has yielded limited results. Many refugees continue to operate within the informal economy. This informality is due to various socio-economic challenges, including anti-refugee sentiments, geographical restrictions and economic crises. The 2023 twin earthquakes have further exacerbated the vulnerable situation of refugees, intensifying the difficulty of achieving self-reliance.

The study’s drawbacks include a small sample size. This implies that the sample is not representative; therefore, results may lack generalizability.

The study’s findings could stimulate greater engagement in public policy, facilitate the management of public perceptions regarding refugees and provide support to the private sector, all to enhance the integration of Syrian refugees into the formal labor market.

This study addresses crucial areas previously unexplored, including the impact of economic and natural disaster crises on the labor market integration of refugees. To the best of the author’s knowledge, by investigating these factors for the first time, this study offers novel insights into their influence on refugees’ labor market integration.