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Drawing upon the resource-based view and the contingency theory, the purpose of this paper is to build and test a framework of: the interaction between market orientation (MO) and accountants’ participation in strategic decision making; and its subsequent effect on the use of management accounting systems (MASs), which, in turn, enhances firm performance.

The hypotheses were empirically tested using partial least square-structural equation modeling with survey data from 171 large business firms in Vietnam. The standardized root mean squared residual value of the composite model was also examined using SmartPLS3 to test the model fit. The marker-variable technique was employed to test common method bias.

This study has two key findings: first, the use of MAS (in terms of broad scope, timeliness, aggregation, and integration) mediates the effect of MO on firm performance. Second, the degree of accountants’ participation in strategic decision making elevates the positive relationship between MO and the use of MAS.

This study is one of the first empirical attempts to test the contingent roles of accountants’ participation in strategic decision making and the use of MAS information in driving performance of market-oriented firms in the context of a transition market.

To meet the rising global needs, the humanitarian community has signed off on making a strategic change toward more localisation, which commonly refers to the empowerment of national and local actors in humanitarian assistance. However, to this date, actual initiatives for localisation are rare. To enhance understanding of the phenomenon, the authors explore localisation of logistics preparedness capacities and obstacles to its implementation. The authors particularly take the perspective of the international humanitarian organisation (IHO) community as they are expected to implement the localisation strategy.

A phenomenon-driven, exploratory and qualitative study was conducted. Data collection included in-depth interviews with 28 experienced humanitarian professionals.

The findings showed the ambiguity inherent in the localisation strategy with largely different views on four important dimensions. Particularly, the interviewees differ about strengthening external actors or internal national/local offices. The resulting framework visualises the gap between strategy formulation and implementation, which forms major obstacles to the localisation aims.

Further research is required to support the advancement of localisation of logistics preparedness capacities. Important aspects for future research include triangulation of results, other stakeholder perspectives and the influence of context.

The authors add to the important debate surrounding localisation by offering remedies to overcoming obstacles to strategy implementation. Further, the authors’ proposed framework offers a language to precisely describe the ways in which IHOs (should) view localisation of logistics preparedness capacities and its operationalisation.

To the best of authors’ knowledge, this paper is the first academic article on localisation within the humanitarian logistics context.

Since more than 450 million people worldwide suffer from mental disorders, interventions that promote mental health have been called for. Mindfulness-based coping (MBC) is an intervention based on coping skills from cognitive behavioral therapy integrating mindfulness practices. The aim of this study was to examine the effectiveness of the MBC program for psychiatric outpatients. The study employed a mixed research method with a qualitative approach using semi-structured patient interviews and clinical assessments from patients' therapists and a quantitative approach using instruments measuring mindful coping, mental ill health, and life satisfaction. The study sample included 38 psychiatric outpatients from a district psychiatric outpatient service in Norway. Results suggested that although use of the different skills varied, participants had a positive experience with the program and positive changes in psychological functioning were observed. Findings provide knowledge regarding the design of interventions integrating mindfulness to promote more adequate psychological coping.