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The study has two main objectives. The first is to introduce three new examination policy practices: overbooked exam rooms, a substitute invigilator and an inheritance of the invigilation distribution. The second is the use of the examination model to determine the sustainability of the system against expected changes and to obtain long-term strategic information. This study aims to obtain managerial insights on the sustainability of the examination system with the newly introduced practices; it does not claim to propose solutions for large-scale problems.

This study introduces a multi-objective mathematical model that contains a couple of constraints that belong to new practices. To check the sustainability of the system, this study gets help from sensitivity analysis, which informs the decision-maker about how the results will react to parameter changes. The authors perform all experiments in the Python/Gurobi modeling environment.

The results demonstrate that the proposed practices are effective in the efficient use of resources. Also, this study shows that the examination model can be used as a stress test so that the weaknesses of the system can be identified and long-term strategic information can be obtained.

The contribution of this study is twofold: the introduction of examination policy practices that are overbooked exam rooms, a substitute invigilator and an inheritance of the invigilation distribution. Overbooked exam rooms aim to use resources effectively, taking into account the possibility of temporarily increasing the exam room capacity. The substitute invigilator protects the examination process against sudden events. The inheritance of the invigilation distribution helps to ensure fairness; and the use of the examination model to obtain managerial insights on expectations. This allows testing the validity of existing policies and making necessary changes, taking into account possible changes in the system. In this respect, it differs from the studies in the literature and fills an important managerial gap.

The purpose of this paper is to examine the role of management control systems (MCS) in organisational change towards sustainability. In particular, it examines the extent to which MCS may be instrumental in transformative organisational change in this sphere.

Through an in-depth case study of an Australian multinational corporation in the property sector, this paper explores the possibilities for MCS to influence organisational change towards a multi-bottom-line, balanced approach to social and environmental challenges facing corporations. MCS are conceptualised using Simons’ (1995) Levers of Control framework. On the question of sustainability, the approach adopted in this paper contrasts with much of the prior literature that largely takes a predominantly pragmatist approach and equates sustainability performance with financial performance. The prior literature generally reports a positive role for MCS in organisational change efforts. By contrast, drawing on the typology developed by Hopwood et al. (2005), this paper views sustainability as requiring a balancing of economic, social and environmental concerns.

The findings indicate that although MCS are not irrelevant, they do not play a transformative role in enabling deep-seated organisational change towards sustainability. The critical literature on the nature of MCS is drawn upon to explore the reasons for the observed non-role.

The analysis sheds light on factors that may influence the effectiveness of conventional notions of MCS in organisational change. The findings contribute to the debate regarding the suitability of continued efforts at using conventional notions of management accounting and MCS in enabling organisational change towards greater social and environmental sustainability. The paper also highlights the value of a critical examination of the usefulness of management accounting and control practices in the context of organisational change towards sustainability.

The purpose of this study is threefold. First, the authors will confirm the existence and the intensity of the latent “genius loci” within quality management systems. Second, the authors will confirm the extent of the genius loci with environmental sustainability. Finally, the authors will try to understand whether a quality management system's performance can be affected by its genius loci, and whether a quality management system's environmental sustainability performance can be affected by the extent of environmental sustainability in its genius loci.

The extent of the genius loci in quality management systems and the genius loci with environmental sustainability are tested through higher-order confirmatory factor analysis.

The findings of this study are as follows. First, genius loci partially exist in quality management systems. Second, the genius loci with the environmental sustainability concept also exist partially in certain respects. There is a lack of recognition and actions on environmental sustainability activities in organizations. The lack of recognition and actions leads to the unsatisfactory performance of quality management systems in environmental sustainability. As a result, business goals with environmental sustainability aspects cannot be fully supported and achieved.

The results of this study can help small- and medium-sized OEM and ODM computer accessories companies in Taiwan and Southern China to understand the level of genius loci within their quality management systems and the extent that genius loci are linked with environmental sustainability. This understanding can be beneficial to them in achieving successful quality management systems with environmental sustainability.

There is a growing demand in industry for engineering graduates who can think “sustainably.” However, there are many barriers to developing assessment that fosters sustainability learning in engineering classrooms. There is no consensus on the definition of sustainability and its key competencies and teaching resources are limited.

Staff are unclear about what to teach, how to teach, and how to assess learning. Assessment is an integral part of teaching and learning and should be planned from the earliest stages, but this is rarely done. Engineering relies heavily on traditional assessments such as tests and examinations, but these are known to encourage surface learning. Sustainability is complex, multidisciplinary, and needs context, which requires higher-order thinking characteristic of deep learning.

Current assessment types for sustainability include examinations, case study, concept maps, and project-based learning. However, more research is needed to develop best practice assessments. Recommendations for teaching approach are to use a rigorous approach to instructional design, use a systems approach, and use a teaching model that promotes deep learning, incorporates context, and promotes alignment of learning objectives and assessment. Community-oriented assessments are recommended that feature the interdisciplinarity and complexity of sustainability and promote higher-order thinking.

The purpose of this paper is to present an examination of the concepts and mechanisms of complexity and learning usability and applicability for management in turbulent environments as well as their examination through the Chaordic system thinking (CST) lenses and framework. Contributing to awareness of how different mechanisms could be interpreted as the complexity mechanisms and learning for sustainability of organizations.

The methodology applied is a secondary analysis of the papers that present concepts, research thesis and case study on applications of the complexity mechanisms and learning for sustainability of organizations.

Complexity and learning, applied through the CST, are enablers of sustainability of organizations. CST mechanisms are proved feasible and acceptable within the organization that seeks sustainability, which is an emerging requirement in nowadays turbulent environments.

All findings contribute to further learning and growth in capability for application of the complexity mechanisms and learning towards sustainability in concrete organizations.

The paper contributes to the perspective of organizational sustainability through complexity and learning approach. The complexity approach means in the first place that for going towards the sustainability the complexity should be increased, in opposite to the “traditional” management approaches. Additionally, the CST is seen, and validated through the secondary analysis of five papers in this special issue, as a model of complexity for management towards sustainability.

As social institutions, higher education institutions (HEIs) play a key role in the distribution of knowledge and skills for sustainable development and societal structures. To fulfill this task, the institutionalization of sustainability within the organization’s structures is essential. The purpose of this paper is to provide an overview of the status quo of environmental management performance (EMP) in HEIs and conclusions for the application of management control systems.

Within a systematic literature review, 56 international publications were analyzed along a qualitative thematic content analysis. The coding followed the dimensions of EMP by Trumpp et al.

Structuring environmental sustainability efforts along the concept of EMP reveals a major weakness in environmental sustainability management of HEIs. Therefore, the study proposes a model for a processual integration of steering mechanisms for management bodies to systemize appropriate efforts to gain excellence in operations.

By applying the concept of EMP by Trumpp et al., this systematic review provides an overview of the status quo of environmental management performance at HEIs and proposes a model for the implementation of advanced top-down steering striving a whole institution approach.

This paper aims to examine how three different organisations integrate sustainability reporting into management control systems (MCS).

A case study examination of sustainability reporting integrated into MCS in three New Zealand organisations.

The integration of sustainability reporting into MCS holds advantages for organisations to operationalise sustainability objectives, broaden stakeholder accountability as well as intensify interactions with stakeholders, formalise organisation beliefs and improve communication of sustainability measures internally. While frameworks such as the balanced scorecard (BSC) can facilitate implementation of sustainability reporting, some organisations may choose to fully integrate the latter into their management control system.

Sustainability reporting is sometimes seen as an external reporting philosophy that can be managed as a separate project. The authors show it can be integrated into MCS, either entirely or through tools such as the BSC. The authors develop a framework that may be useful in future studies to locate our case organisations.

This chapter provides an assessment of the sustainability of Ireland's health care system. It starts by describing the historical development of the Irish system and identifying key features of the current system that raise potential challenges for sustainability. It then provides an analysis of recently compiled and up-to-date data on trends in health care expenditures. A number of specific demand and supply side challenges to sustainability are then described and discussed. This is followed by an examination of recent and current reforms to the health care system, focussing on their likely impact on sustainability, as well as a discussion of how health economics has and can inform policy, practice and debate. We also discuss the potential implications of the COVID-19 pandemic for the Irish system.

The strategic management literature emphasizes the concept of business intelligence (BI) as an essential competitive tool. Yet the sustainability of the firms’ competitive advantage provided by BI capability is not well researched. To fill this gap, this study attempts to develop a model for successful BI deployment and empirically examines the association between BI deployment and sustainable competitive advantage. Taking the telecommunications industry in Malaysia as a case example, the research particularly focuses on the influencing perceptions held by telecommunications decision makers and executives on factors that impact successful BI deployment. The research further investigates the relationship between successful BI deployment and sustainable competitive advantage of the telecommunications organizations. Another important aim of this study is to determine the effect of moderating factors such as organization culture, business strategy, and use of BI tools on BI deployment and the sustainability of firm’s competitive advantage.

This research uses combination of resource-based theory and diffusion of innovation (DOI) theory to examine BI success and its relationship with firm’s sustainability. The research adopts the positivist paradigm and a two-phase sequential mixed method consisting of qualitative and quantitative approaches are employed. A tentative research model is developed first based on extensive literature review. The chapter presents a qualitative field study to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. The study includes a survey study with sample of business analysts and decision makers in telecommunications firms and is analyzed by partial least square-based structural equation modeling.

The findings reveal that some internal resources of the organizations such as BI governance and the perceptions of BI’s characteristics influence the successful deployment of BI. Organizations that practice good BI governance with strong moral and financial support from upper management have an opportunity to realize the dream of having successful BI initiatives in place. The scope of BI governance includes providing sufficient support and commitment in BI funding and implementation, laying out proper BI infrastructure and staffing and establishing a corporate-wide policy and procedures regarding BI. The perceptions about the characteristics of BI such as its relative advantage, complexity, compatibility, and observability are also significant in ensuring BI success. The most important results of this study indicated that with BI successfully deployed, executives would use the knowledge provided for their necessary actions in sustaining the organizations’ competitive advantage in terms of economics, social, and environmental issues.

This study contributes significantly to the existing literature that will assist future BI researchers especially in achieving sustainable competitive advantage. In particular, the model will help practitioners to consider the resources that they are likely to consider when deploying BI. Finally, the applications of this study can be extended through further adaptation in other industries and various geographic contexts.

This study draws on the systems perspective to study the individual and combined interaction effect of lean management (LM) and sustainability management (SM) on the organization's triple bottom line (TBL) performance.

The study employs structural equation modeling to test the proposed hypotheses using data from the sixth version of the International Manufacturing Strategy Survey (IMSS VI).

The study finds that LM is positively related to all dimensions of the TBL performance. In contrast, SM is positively related to social and environmental performance and negatively related to economic performance. Finally, by finding that the interaction between LM and (SM) is positive for social and environmental performance, this study not only confirms that LM is an enabler for sustainability, but it also supports that the two paradigms are mutually compatible and reinforcing.

The findings imply that practitioners pursuing both LM and SM should leverage their mutual positive effects and balance the unintended effects of implementing isolated bundles by implementing them together as a complete socio-technical system. Their combined impact on the TBL performance will outweigh the sum of their individual effects in the case of isolated implementations.

In contrast with the extant literature, this study proposes that LM and SM make parts of one system as opposed to one correlated with the other or having a positive causal effect on the other. Taking an integrated systems approach, the study empirically verifies the “mutual compatibility” of the lean and sustainability paradigms argument, with regard to their effect on the TBL performance.