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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 manuscript focuses on theoretical past, present and future models for defining food culture and cuisine, comparing these principles with contemporary literature evidence of transformative global food practices during public health and environmental crisis. The purpose of this study, therefore, is to explain the point at which traditional practices are discernible from the effects of modern technology, globalization, marketing and the virtualization of consumption. The paper explains how current local and global ecologies contribute to the retainment or disassembly of established culinary borders.

This is a theoretical paper that highlights seminal and present discourse on food cultural practices. Furthermore, it underlines the cultural changes during environmental crises and whether these cultural transformations in food practices will be lasting. The authors suggest a perspective model for the future.

Deciphering whether traditional foodways are moderated by modernity and environmental changes is very complex and multifactorial. This is likely nuanced by the availability of commodities and the steadfastness of particular cultures. Whether or not consumers embrace a new food product is likely contingent on their fundamental familiarity with and availability of the product's traditional components. The integrity of traditional foodstuffs will continue to be valued and demanded by broad groups of consumers into the foreseeable future.

As a primary objective, food producers, manufacturers and governments should not seek to actively diminish cultural borders and markets. Industry and governmental strategists should embrace and promote cultural food messages in any interventional strategies on household food security or marketing strategies and campaigns. The gathering of information from grassroot cultural groups about traditional food practices should ground the development of new policies and products.

Understanding the complexities surrounding traditional cuisines and food ways gives insight into the future of traditional food cultures and how they change. The food industry is undergoing profound transformation due to climate change; the decrease of arable land; environmental crisis, such as floods and droughts; war; food insecurity; aging populations; and chronic food-related diseases and disorders. Therefore, new food products are essential to adjust to these issues. However, the use and effectiveness of these foods would likely be enhanced if they were tailored with ingredients and techniques that have meaning to particular cultural groups.

Social connectivity, the shared experiences of eating together (and the contingent health benefits) may have been subject to contemporaneous or permanent change due to transformation in local and global food ecologies. Whether or not consumers embrace new food products may be contingent on their fundamental familiarity with its traditional components. The integrity of traditional foodstuffs is likely to continue to be valued and demanded by broad groups of consumers into the foreseeable future.

Seminal food culture theories are still being utilized in recent publications to explain contemporary practices, particularly in times of crisis such as the recent pandemic. Current scholarship has indicated, to degrees, that links to traditional food practices may be strong, evolving or are becoming more obscure as they are incorporated into a global fabric. There are gaps in the literature that necessitate more exportation of the impact of environmental changes and health crisis on cultural and traditional food practices. This further raises questions about how the formative theories on food culture apply to modern and future food practices.

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.

This paper examines how a “quasi-formal” organisation in a developing country engages in informal means of organising and decision-making through the use of calculative measures.

The paper presents a case study of a large-scale indigenous manufacturing company in Ghana. Data for the study were collected through the use of semi-structured interviews conducted both onsite and off-site, supplemented by informal conversations and documentary analysis. Weber's notions of rationalities and traditionalism informed the analysis.

The paper advances knowledge about the practical day-to-day organisation of resources and the associated substantive rational calculative measures used for decision-making in quasi-formal organisations operating in a traditional setting. Instead of formal rational organisational mechanisms such as hierarchical organisational structures, production planning, labour controls and budgetary practices, the organisational mechanisms are found to be shaped by institutional and structural conditions which result from historical, sociocultural and traditional practices of Ghanaian society. These contextual substantive rational calculative measures consist of the native lineage system of inheritance, chieftaincy, trust and the power concealed within historically established sociocultural practices.

This paper is one of a few studies providing evidence of how local and traditional social practices contribute to shaping organising and decision-making activities in indigenous “quasi-formal” organisations. The paper extends our understanding of the nexus between “technical rational” calculative measures and the traditional culture and social practices prevailing in sub-Saharan Africa in general, and Ghana in particular.

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.

A burgeoning literature refers to the effect of hypercompetitive conditions on organizations. The new orthodoxy involves reference to the disintegration of vertical, rational bureaucracies and the corresponding emergence of widespread innovation in new organizational practices such as delayering, outsourcing, and reducing organizational boundaries. Differing assumptions occur regarding the compatibility of new organizational practices with more traditional practices such as centralization and formalization. We present systematic, survey‐based data in order to assist in assessing these differing assumptions about compatibility. Our results confirm greater use of new organizational practices by organizations operating in dynamic environments. They also show that greater use of new organizational practices is not associated with less use of either centralization or formalization—indeed it is associated with an increased use of formalization. We argue the need to move beyond a compatibility/incompatibility dichotomy and propose a research agenda for achieving this. The implications for management include the need to view with caution evangelical calls for radical restructuring that ignore the subtleties of the relationship between traditional and new organizational practices.

This paper critically examines the state of tribal health in India by analyzing the accessibility and availability of traditional medicine and modern healthcare.

This essay is the product of an extensive review of the literature and authors' personal experience in working with the tribal communities.

The traditional medicinal practices once very prevalent among the tribal communities are diminishing due to various socio-economic, environmental and political factors. Modern healthcare in India's tribal region is characterized by a lack of availability, accessibility and affordability. As a result of the diminishing traditional practices and inaccessible modern healthcare provisions, tribal communities depend on quacks and magico-religious practices.

This essay advocates for urgent policy interventions to integrate traditional medicine and modern healthcare practices to address critical tribal health issues. Preservation of traditional medicinal knowledge-base and improving research in the field have the potential to address the health of tribal communities and of others. The accessibility and availability of modern healthcare facilities in tribal regions should be improved to ensure better health outcomes.

The purpose of this paper is to understand the traditional practices of safeguarding intangible cultural heritage (ICH) through “Guthi”, that is continued by the indigenous community of Kathmandu Valley. It explores the ancient system as a management practice rather than just a social costume. By analyzing existing laws and policies relevant to intangible heritage of Nepal, it aims to find scope for the Guthi in the formal heritage conservation practice and its relevancy in present context of 2003 Convention, where community participation plays a pivotal role.

To study the traditional method of safeguarding heritage “Guthi system”, the case of “Yehya Punhi Festival” also known as “Indra Jatra” of Kathmandu was taken as a case. Qualitative research methodology was used to study various sub festivals within Yenya, its functions, funding mechanism and its way of continuity by Guthi. Review of various legislations associated with the heritage of Nepal, published and unpublished official documents as well as international conventions and recommendations were done. In addition to semi-structured interview with Guthi members, experts and locals; the observation of eight days long festival was also conducted,

The study found that traditional Guthi system still holds a strong value in the social structure and safeguarding of traditional practices even with negative impact of modernization. Guthi is the main reason for the continuity of the Yenya Punhi festival, along with various associated rituals, while the national legislations of Nepal do not recognize Guthi as a safeguarding practice. Traditional practice could be a way forward for implementation of 2003 convention in Nepal when Nepal has already ratified the convention. Guthi could be sustainable way of safeguarding heritage if integrated well in the formal heritage practices.

Guthi has been studied by many researchers from anthropological perspectives and even conservation for tangible heritage but not as a mechanism of safeguarding ICH. Guthi could be one of the excellent examples of Safeguarding Intangible Heritage and could also be a good recipe for management with community participation, sustainability and indigenous knowledge. More research and publication like this is necessary to push government to look into homegrown solutions than implementing new management plan.

This study aims to explore how indigenous knowledge, cultural heritage preservation and ethnic identity influence the production of traditional ikat textiles in northeast Thailand.

A qualitative research method used an ethnographic perspective with a realistic design. Purposive sampling was used to conduct 30 in-depth ethnographic interviews with members of Phu Thai ikat textile groups in Kalasin province. Interview transcripts were studied using thick descriptive analysis (themes, categorisation, coding and keywords).

The ethnographic study shows that natural dyeing, traditional crafts, materials, designs and patterns are used in Phu Thai ikat textile weaving. The results reveal that indigenous knowledge, cultural heritage preservation and ethnic identity are relevant to traditional ikat textiles.

To the best of the authors’ knowledge, this study uniquely focuses on a deeper theoretical understanding of indigenous knowledge and cultural heritage preservation, to sustain traditional ikat textiles.