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Organizational change is a key mechanism to ensure the sustainability of healthcare systems. However, healthcare organizations are persistently difficult to change, and literature is riddled with examples of failed change endeavors. In this chapter, we attempt to unravel the underlying causes for failed organizational change. We distinguish three types of change with different levels of depth that require different change approaches. Transformations are the deepest forms of change where beliefs and principles need to be modified to successfully influence routines. Renewals are deep forms of change where principles need to be modified to successfully influence routines. Improvements are shallow forms of change where only modifications at the level of routines are needed. Using deoxyribonucleic acid (DNA) as our metaphor, we propose a theory of “organizational DNA” to understand organizations and these three types of organizational changes. We posit that organizations are made up of a double helix consisting of a so-called “social string,” which contains the “soft” interaction or communication among the organization's members, and a so-called “technical string,” which contains “hard” organizational aspects such as structure and technology. Ladders of organizational nucleotides (i.e., Routines, Principles, and Beliefs) connect this double helix in various combinations. Together, the double helix and accompanying nucleotides make up the DNA of an organization. Without knowledge of the architecture of organizational DNA and whether a change addresses beliefs, principles, and/or routines, we believe that organizational change is constrained and based on luck rather than change management expertise. Following this metaphor, we show that organizational change fails when it attempts to change one part of the DNA (e.g., routines) in a way that renders it incompatible with the connecting components (e.g., principles and beliefs). We discuss how the theory can be applied in practice using an exemplar case.

This study aims to develop and validate a scale for measuring accounting service quality (ASQ), which is named ACCOUNTQUAL.

The authors initially investigated the service quality literature in the context of accounting. To develop the scale, the authors carried out three studies. First, the authors conducted 20 in-depth interviews to generate the ASQ items. Then, they undertook a survey with 174 accounting services clients to group these items into factors through exploratory factor analysis (EFA). Finally, the authors carried out another survey with 330 clients to purify and validate the scale through a confirmatory composite analysis (CCA) and structural equation modeling (SEM).

The authors were able to validate the ACCOUNTQUAL scale, which is composed of the following dimensions: efficiency, trust, technological innovation and accountant knowledge, the latter being composed of three aspects: consultative view, technical capacitation and knowledge about clients.

The authors concluded that ASQ is a multidimensional construct that covers the assessment of technical, tooling, relationship and qualification aspects of the accounting service. To the best of the authors’ knowledge, this is the first study that developed and validated a scale for measuring ASQ. If accounting service providers meets the elements presented in the scale, they will potentially deliver a high-quality service.

This study examines how technical drivers as well as social drivers influence organic communication and top management involvement (TMI) in new product development (NPD) projects. Technical drivers are of strategic importance and product innovativeness and social drivers are of intrinsic and extrinsic relevance. Organic communication is defined as continuous, bidirectional and informal communication between top management and the NPD teams. Further, arguing that TMI must be studied as a multifaceted construct, it is conceptualized to occur as guidance, active motivation and providing resources and creating a tolerant climate. Subsequently, the effect of TMI and organic communication on NPD performance is investigated.

The data set, collected via surveys from top managers and project managers involved in 86 NPD projects in 85 firms, is analyzed using PLS structural equation modeling.

The authors show that the strategic importance of the project has a positive influence on TMI through active motivation, providing resources and creating a tolerant climate for innovation, but does not have an effect on guidance. Results also show that active motivation and organic communication improve budget and schedule adherence, whereas providing guidance and stimulating a tolerant climate have detrimental effects. In summary, the results show that only active motivation enhances all types of performance while stimulating a tolerant climate appears to have the opposite effect. The results revealed that organic communication between top management and the NPD team has a strong positive effect on all elements of TMI (providing guidance, actively motivating the NPD team, providing resources and creating a tolerant climate). In other words, when top management communicates with the NPD team throughout the project in an informal way and listens to them in addition to engaging in a one-way communication, they are more likely to be seen by the team as being deeply involved in the project.

Executives must walk a managerial tightrope to actively motivate and to assist in providing resources, yet they must not be overbearing with direct guidance and must limit their tolerance for failures.

Involvement of key organizational actors such as top management and the link to project performance has attracted significant attention in research. However, nuanced empirical insights into the dyad of top management and project teams has so far been absent. The study’s findings detail the effect of technical and social drivers of top management involvement in new product development projects. Most notably, (1) the effect of motivation and stimulating a tolerant climate on performance, and (2) the effect of organic communication on top management involvement. Moreover, this study is unique in that it empirically examines TMI from both top management and team perspectives.

Effective inventory management is crucial for SMEs due to limited resources and higher risks like cash flow, storage space, and stockouts. Hence, the aim is to explore how technology and know-how can be integrated with inventory practices and impact operational performance.

The basis of the analysis was collecting papers from a wide range of databases, which included Scopus, Web of Science, and Google Scholar. In the first phase of the process, a search string with as many as nine related keywords was used to obtain 175 papers. It further filtered them based on their titles and abstracts to retain 95 papers that were included for thorough analysis.

The study introduced innovative methods of measuring inventory practices by exploring the impact of know-how. It is the first of its kind to identify and demonstrate how technical, technological, and behavioral know-how can influence inventory management practices and ultimately impact the performance of emerging SMEs. This study stands out for its comprehensive approach, which covers traditional and modern inventory management technologies in a single study.

The study provides valuable insights into the interplay between technical, technological, and behavioral know-how in inventory management practices and their effects on the performance of emerging SMEs in Industry 5.0 in the light of RBV theory.

The RBV theory and the Industry 5.0 paradigm are used in this study to explore how developing SMEs' inventory management practices influence their performance. This study investigates the effects of traditional and modern inventory management systems on business performance. Incorporating RBV theory with the Industry 5.0 framework investigates firm-specific resources and technological advances in the current industrial revolution. This unique technique advances the literature on inventory management and has industry implications.

Despite the opportunities of digital twins (DTs) for smart buildings, limited research has been conducted regarding the facility management stage, and this is explained by the high complexity of accurately representing and modelling the physics behind the DTs process. This study thus organises and consolidates the fragmented literature on DTs implementation for smart buildings at the facility management stage by exploring the enablers, applications and challenges and examining the interrelationships amongst them.

A systematic literature review approach is adopted to analyse and synthesise the existing literature relating to the subject topic.

The study revealed six main categories of enablers of DTs for smart building at the facility management stage, namely perception technologies, network technologies, storage technologies, application technologies, knowledge-building and design processes. Three substantial categories of DTs application for smart buildings were revealed at the facility management stage: efficient operation and service monitoring, efficient building energy management and effective smart building maintenance. Subsequently, the top four major challenges were identified as being “lack of a systematic and comprehensive reference model”, “real-time data integration”, “the complexity and uncertainty nature of real-time data” and “real-time data visualisation”. An integrative framework is finally proposed by examining the interactive relationship amongst the enablers, the applications and the challenges.

The findings could guide facility managers/engineers to fairly understand the enablers, applications and challenges when DTs are being implemented to improve smart building performance and achieve user satisfaction at the facility management stage.

This study contributes to the knowledge body on DTs by extending the scope of the existing studies to identify the enablers and applications of DTs for smart buildings at the facility management stage and the specific challenges.

The literature has suggested that capabilities have been used to generate performance and competitive advantage, especially in industries with higher technological dynamism in developed economies. However, knowledge of the topic still needs to be systematically analyzed in agribusiness. Thus, this article fills this gap because it systematically reviews the literature on agribusiness capabilities and performance, classifies and codifies its characteristics, and determines what is known and what gaps there are in the knowledge regarding these subjects.

A systematic literature review of agribusiness capabilities and performance was conducted based on Cronin et al. (2008) protocol. Thirty-six articles from the WoS and Scopus databases were identified and analyzed.

This article identified, classified and coded 12 capabilities agribusiness firms employ to improve performance. This article reveals several gaps regarding capabilities and performance in agribusiness, especially emphasizing commodity products, in addition to studies with fruits and vegetables, milk, eggs, meat, agricultural inputs and biofuels. It was also found that higher-order capabilities are more strongly related to performance than lower-order capabilities, that the performance benefits conferred by capabilities are more evident in developing economies, and that the relationship between capabilities and performance is more robust in agribusinesses with lower levels of technological dynamism.

This paper contributes to the debate about agribusiness capabilities and performance in three aspects. First, it systematically reviews the literature on these subjects; second, it classifies and codifies agribusiness capabilities and performance characteristics; third, it provides a research agenda on the theme.

This paper aims to develop a causal feedback structure that explains the dynamics of entrepreneurship development in Iran’s photovoltaic (PV) technological innovation system (TIS) to design effective policy interventions for fostering PV innovation.

This study adopts the system dynamics approach to develop the causal structure model. The methodology follows a systematic method to elicit the causal structure from qualitative data gathered by interviewing several stakeholders with extensive knowledge about different aspects of Iran’s PV TIS.

Lack of technological knowledge and financial resources within Iranian PV panel-producing firms are the main barriers to entrepreneurship development in Iran’s PV TIS. This study proposes two policy enforcement mechanisms to tackle these problems. The proposed feedback mechanisms contribute to the domestic PV market size and knowledge transfer from public research organizations to the PV industry.

The proposed policy mechanisms aid Iranian policymakers in designing effective policy interventions stimulating innovation in Iran’s PV industry.

The main contributions of this study include conceptualizing the causal structure capturing entrepreneurship dynamics in emerging PV TIS and proposing policy mechanisms fostering entrepreneurship and innovation in PV sectors.

The study aims to analyze factors impacting firms’ success and persistence in a digital platform competition using the structure-conduct-performance (SCP) framework. The study also includes real-life cases that are beneficial to academicians and practitioners to understand and develop strategies for success and persistence during uncertainty.

A literature review to identify the factors that impact success and persistence in a digital platform competition was conducted following Webster and Watson (2002). Findings were integrated into a SCP framework to examine and understand the identified factors’ relational impact.

While analyzing factors under the SCP framework, all factors were divided into three categories: those impacting positively, those impacting negatively and those with ambiguous impact on the success and persistence in digital platform competition. Digital platform firms can exploit the positively impacting factors to increase market share by being distinctive from other digital platform firms and becoming dominant by withstanding competition. On the other hand, negatively impacting factors increase barriers to entry, intensify competition and reduce the distinctiveness of digital platform firms. Lastly, a few factors may have either a positive or a negative impact depending upon the particular characteristics of the firm/industry.

The study opens the scope for future research on empirically testing the developed conceptual framework and relationships by developing propositions to posit the possible impact of these factors on digital platforms’ success and persistence.

The study contributed to the existing literature by using SCP framework to analyze the factors affecting firm’s success and persistence in a digital platform competition. Also, the study has discussed the relational impact of factors rather than their impact in isolation.

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

This research integrates maintenance planning and production scheduling from a green perspective to reduce the carbon footprint.

A mixed-integer nonlinear programming (MINLP) model is developed to study the relation between production makespan, energy consumption, maintenance actions and footprint, i.e. service level and sustainability measures. The speed scaling technique is used to control energy consumption, the capping policy is used to control CO2 footprint and preventive maintenance (PM) is used to keep the machine working in healthy conditions.

It was found that ignoring maintenance activities increases the schedule makespan by more than 21.80%, the total maintenance time required to keep the machine healthy by up to 75.33% and the CO2 footprint by 15%.

The proposed optimization model can simultaneously be used for maintenance planning, job scheduling and footprint minimization. Furthermore, it can be extended to consider other maintenance activities and production configurations, e.g. flow shop or job shop scheduling.

Maintenance planning, production scheduling and greenhouse gas (GHG) emissions are intertwined in the industry. The proposed model enhances the performance of the maintenance and production systems. Furthermore, it shows the value of conducting maintenance activities on the machine's availability and CO2 footprint.

This work contributes to the literature by combining maintenance planning, single-machine scheduling and environmental aspects in an integrated MINLP model. In addition, the model considers several practical features, such as machine-aging rate, speed scaling technique to control emissions, minimal repair (MR) and PM.