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This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and organizational performance.

Data were collected based on a mail survey distributed to a sample of 740 public sector organizations.

The findings indicate that while the prevalence of traditional practices is still dominant, such practices were not associated with organizational change or performance. Rather, those organizations that use contemporary management accounting practices to a greater extent experienced greater change and stronger performance.

The findings suggest that contemporary management accounting practices can assist public sector practitioners in improving performance and promoting organizational change.

The study provides an empirical insight into the use and effectiveness of management accounting practices in the public sector. The study provides the first empirical analysis of the effect of using a package of management accounting practices in the public sector.

Indigenous health care models have continued to play significant roles in the development and sustenance of livelihoods in African communities. Such models are used not only to provide affordable community health care services but also as an employment resource for traditional practitioners within African communities. Yet, for lack of documentation and lack of discussion in the management and Indigenous Knowledge System literature, the models are hardly incorporated into the official health care services of African countries. This chapter addresses this problem by documenting the benefits and merits of the entrepreneurial principles embedded in the Tsonga traditional health care practice. First, it highlights how the unique indigenous traditional model is used for administering health care in a selected Tsonga-speaking community in South Africa. Second, it analyses the entrepreneurial principles embedded in the model. Finally, it discusses how such principles have been used as tools for entrepreneurship and enhancing the economic upkeep of the traditional health care practitioners (THPs). The chapter's main argument is that even though the Tsonga traditional health care practice model is complex, mystical, and in most cases challenging to explain to a non-native, it presents a great entrepreneurial opportunity for South Africa.

This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational strategy, structure, and culture, and facility performance. We extended past research by examining the relationships between lean manufacturing, MAC & PM practices and performance in a broader organizational context. Our study was performed using survey data provided by managers and executives at 368 facilities that had contacted the Shingo Institute for information or that had entered a Shingo Prize competition. Consistent with past research we found a significant positive association between lean manufacturing practices and lean MAC & PM practices. We found that greater employee empowerment, use of process performance measures, and use of lean accounting practices were driven primarily by lean strategy and secondarily by the extent of lean manufacturing practices. We also found that changes in organization structure to support lean are driven primarily by lean strategy and secondarily by lean manufacturing practices. Change toward lean culture, on the other hand, is driven by the extent of lean manufacturing practices. Further, we found that emphasizing process performance measures does not reduce emphasis on results performance measures and emphasizing results performance measures leads to improved financial performance. Process and results measures are being used in tandem and value stream costing has not replaced traditional accounting. The results of our study provide important insights for managers of companies engaged in lean transformation and for academics who teach or research lean accounting.

Territorial food markets and governance have emerged as a key mechanism for the design and implementation new food systems and policies aimed at sustainable cities. However, the many existing policies tend to overlook the way food markets and supply strategies work. This chapter analyses governance in traditional agri-food markets in Brazil, aiming to demonstrate how, in different contexts, the economic interactions between actors are embedded in a set of social institutions (cultural values), which define modes of governance, participation in the markets and can be potential to fostering new (sustainable) rural-urban relations. These institutions challenge and compete with formal regulatory requirements imposed by the public authorities, which often disrupt and/or inhibit the development of local and traditional production and consumption practices, posing obstacles to the fostering rural-urban relations and the construction of solid local policies for food supply. Empirical data refer to three traditional Brazilian markets: the Feira do Pequeno Produtor in Passo Fundo, located in the South of Brazil, the Feira Central de Campina Grande and the Feira de Caruaru, both located in the Northeast of the country. The results point to the necessity and centrality to cities food supply policies recognise, encourage and institutionalise these markets traditional institutions in order to overcome supermarketisation and consolidate sustainable food systems. These process could be able to remove traditional markets from marginalise, promoting not only their survival, but their growth and consolidation as a source of decent work, healthy food and new sustainable rural-urban relationships.

The traditional Confucian management system is considered distinctly different from Western-based management. This study draws data from indigenous Taiwanese firms listed on its public stock market and examines the associations among various human resource (HR) systems and organizational performance. First, factor analysis is used to explore a wide range of HR practices. Then, cluster analysis is used to classify indigenous Taiwanese firms with regard to their HR practices. Indigenous Taiwanese firms were found to use various HR systems, ranging from traditional Confucian HR to high-involvement HR practices. Companies that used high-involvement HR systems were found to perform better than those using a traditional Confucian HR system.

Small traditional industry has been recognized as an important local economy that support cultural industry and is significant in many parts of the world, particularly in developing countries. The significance of this type industry as a poverty barrier, enables jobs for local rural villagers, and their role in continuing local community based cultural activities have become obvious. However, as the current modern days global pressures affecting many traditional people in developing countries, pathways of small traditional industry toward local sustainable development remain unclear. Further continuous investigations are still required on how this industry provide the platform for greater local, regional and global sustainability. Literatures and debates on the sustainability of the rural developing country concerning small traditional industries may even begin from the establishment of Brundtland sustainability commission in 1987. The conflict between brown and green agenda in Brundtland commission may also point to small-scale traditional industry growth in the developing world. Cultural traditional industries in developing countries could better lead to local sustainability pathway. On the other hand, conflict of the use of natural resources and competition may create different stories. How traditional industry in developing country survive and further innovate for development is a significant knowledge to understand. This chapter uses Jepara traditional furniture industry in Central Java – Indonesia which has been the subject of prolonged study on how small-scale industry implicated to global competition and pressures of raw material resources decline. This chapter further reviews previous research and recent study on Jepara industry upgrade and innovation, and how likely innovation may prosper for the future sustainability of this type of industry.

In this paper, we present and apply a new framework – the Poles of Production for Producers/Poles of Production for Users (PFP/PFU) model – to empirically study how one particular group of academic scientists has responded to neoliberal changes in science policy and funding in Canada. The data we use are from a qualitative case study of 20 basic health scientists affiliated with a research-intensive university in a large Canadian city. We use the PFP/PFU model to explore the symbolic strategies (the vision of scientific quality) and practical strategies (the acquisition of funding and production of knowledge outputs) scientists adopt to maintain or advance their own position of power in the scientific field. We also compare similarities and differences among scientists trained before and after the rise of neoliberal policy. The PFP/PFU model allows us to see how these individual strategies cumulatively contribute to the construction of dominant and alternate modes of knowledge production. We argue that the alignments and misalignments between quality vision and practice that scientists in this study experienced reflect the symbolic struggles that are occurring among scientists, and between the scientific and political field, over two competing logics and reward systems (PFP/PFU).

Changes in the traditional values, institutional context, and choice of change programs are currently shaping the postmodern science and practice of organization development (OD). These changes manifest themselves in powerful new value orientations, intervention frameworks, and practices that challenge OD's long-held beliefs in ethical and justice-based treatment. In this effort, traditional and new paradigm ethical dilemmas are explored, as well as their relationship to four postmodern practices and five emergent intervention techniques. Components of distributive, procedural, and interactional justice are explained relative to change management programs generally, and to emergent techniques specifically. Published case illustrations are used to depict new paradigm ethical dilemmas and opportunities to create a “just change.”

Indigenous entrepreneurship and hybrid venture creation represents a significant opportunity for Indigenous peoples to build vibrant Indigenous-led economies that support sustainable economic development and well-being. It is a means by which they can assert their rights to design, develop and maintain Indigenous-centric political, economic and social systems and institutions. In order to develop an integrated and comprehensive understanding of the intersection between Indigenous entrepreneurship and hybrid ventures, this chapter adopts a case study approach to examining Indigenous entrepreneurship and the underlying global trends that have influenced the design, structure and mission of Indigenous hybrid ventures. The cases present how Indigenous entrepreneurial ventures are, first and foremost, hybrid ventures that are responsive to community needs, values, cultures and traditions. They demonstrate that Indigenous entrepreneurship and hybrid ventures are more successful when the rights of Indigenous peoples are addressed and when these initiatives are led by or engage Indigenous communities. The chapter concludes with a conceptual model that can be applied to generate insights into the complex interrelationships and interdependencies that influence the formation of Indigenous hybrid ventures and value creation strategies according to three dimensions: (i) the overarching dimension of indigeneity and Indigenous rights; (ii) indigenous community orientations and (iii) indigenous hybrid venture creation considerations.

It is a point of continuing debate whether the study of public administration can in any circumstances be graced by a disciplinary label. Rhodes (1996), for example, has argued that the study of British public administration was traditionally insular, dominated for a long period by an institutionalist tradition characterized by an interest in administrative engineering, but a distaste for theory. As Rhodes also observes, this position emphasized, albeit in a traditional sense, the political and ethical context of administration public administration existed within a wider framework of accountability relationships and political and moral responsibilities. We might add to this the way government and public administration was seen as linked within a framework of administrative law, which, while not formalized in the sense of continental Europe, was important.