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This paper aims to identify the aspects that social actors consider in constructing shared futures in communities. In their application in emerging countries, especially in the Global South, the socio-cultural particularities of communities and actors are often overlooked, generating friction or social conflicts. This paper presents two critical elements contributing to the debate: the importance of understanding Social Actors within a model of generating community futures in emerging countries; and the relevant factors that influence the actors in an exercise of building futures in communities.

From qualitative research, a case study of community foresight of the future was used: the future of Puerto Gaitán 2037 (Meta, Colombia). A method of information collection was applied from observation of the participants and analysis of documentation. The analysis method was the deductive qualitative analysis (DQA).

The participation of the social actors presents a model of five relevant elements that influence the actors for the successful construction of futures in communities. The first four factors, revealed from theory, are presented in real life. Likewise, a fifth factor is proven, Long-term thinking, which is evidenced by a model of application of futures studies for the specific context, applicable to the case of communities in countries of the Global South.

Although there are isolated examples of recommendations regarding studies to generate the future of communities, to the best of the author’s knowledge, this is the first study that presents concrete factors that contribute to guiding the construction of community futures from social actors, especially in countries of the Global South such as Colombia. It is also one of the first studies to use the DQA as a method of analysis in a topic of futures studies.

This study aims to focus on the supply chain (SC) cost drivers of healthcare industries in the USA, as SC costs have increased 40% over the last decade. The second-most significant expense, the SC, accounts for 38% of total expenses in a typical hospital, while most other industries can operate within 10% of their operating cost. This makes healthcare centers supply-chain-sensitive organizations with limited facilities for high-quality healthcare services. As the cost drivers of healthcare SC are almost unknown to managers, their jobs become more complex.

Guided by pragmatism and positivism paradigms, a cross-sectional study has been designed using quantitative and deductive approaches. Both primary and secondary data were used. Primary data were collected from health centers across the country, and secondary data were from healthcare-related databases. This study examined the attributes that explain the most significant variation in each contributing factor. With multiple regression analysis for predicting cost and Student's t-tests for the significance of contributing factors, the authors of this study examined different theories, including the market-based view and five-forces, network and transaction cost analysis.

This study revealed that supply, materials and services represent the most significant expenses in primary care. Supply-chain cost breakdown results in four critical factors: facility, inventory, information and transportation.

This study examined the data from primary and secondary care institutions. Tertiary and quaternary care systems were not included. Although tertiary and quaternary care systems represent a small portion of the healthcare system, future research should address the supply chain costs of highly specialized organizations.

This study suggests methods that can help to improve supply chain operations in healthcare organizations worldwide.

This study presents an empirically proven methodology for testing the statistical significance of the primary factors contributing to healthcare supply chain costs. The results of this study may lead to positive policy changes to improve healthcare organizations' efficiency and increase access to high-quality healthcare.

This study aims to advance the understanding of humble leadership (HL) in health care.

This study presents a scoping review to explore and synthesize the existing knowledge in the literature. The search process encompassed three main online databases, PubMed, Scopus and Web of Science. Due to the novelty of the topic of HL in health care and the lack of research in this area, all articles published until the end of February 2023 were considered in this study.

A total of 18 studies were included. The results showed that in the period of 2019–2023 more attention was paid to HL in health care than in previous years. The research design used in these articles included quantitative (n = 13) and qualitative (n = 5) methods and the statistical population included nurses, hospital employees and health-care department managers. Based on the results obtained, the definition of HL can be divided into two general approaches, including self-evaluation and the way one treats others. In addition, humble leaders in the health-care sector should exhibit certain behavioral characteristics and finally, the results indicated that HL has several positive consequences; however, little attention has been paid to the factors influencing HL in health care.

This research will help practitioners gain a deeper understanding of the various applications of HL in health care.

To the best of the authors’ knowledge, no comprehensive research review has yet been conducted on the application of HL in health care.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.

By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.

Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.

Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.

The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.

This article aims to provide knowledge on the antecedents and consequences of individual proactive behaviour. The proposed research model includes two unexplored antecedents (experienced meaningfulness of work and industry competitive intensity) and one consequence (individual proficiency).

Data were collected from 297 salespeople working at 105 enterprises in a range of industries. Data analysis was performed by applying confirmatory factor analysis and structural equation modelling.

The results show (1) a positive association between industry competitive intensity and salespeople’s experienced meaningfulness of work and their proactivity at work; (2) a positive relationship between salespeople’s proactive behaviour and their individual proficiency and (3) that salespeople’s proactivity mediates the relation between industry competitive intensity and the experienced meaningfulness of work and individual proficiency.

The results suggest that managers could stimulate proactive behaviour by increasing the experienced meaningfulness of work. They also indicate that it is not only individual factors that are relevant in stimulating proactive behaviour at work, as contextual factors (particularly external ones) can also influence individual decisions with regard to engaging or not in proactive behaviour. Our findings regarding the positive relationship between proactivity and proficiency would help managers to encourage salespeople’s proactive behaviour.

Human resource analytics (HRA) is an HR activity that companies and academics increasingly pay attention to. Existing literature conceptualises HRA mostly from an objectivist perspective, which limits understanding of actual HRA activities in the complex organisational environment. This paper therefore draws on the practice-based approach, using a novel framework to conceptualise HRA-as-practice.

The authors conducted a systematic literature review of 100 academic and practitioner-oriented publications to analyse existing HRA literature in relation to practice theory, using the “HRA-as-practice” frame.

The authors identify the main practices involved in HRA, by whom and how these practices are enacted, and reveal three topics in nomological network of HRA-as-practice: HRA technology, HRA outcomes and HRA hindrances and facilitators, which the authors suggest might actualize enactment of HRA practices.

The authors offer HR function and HR professionals a basic ground to evaluate HRA as a highly contextual activity that can potentially generate business value and increase HR impact when seen as a complex interaction between HRA practices, HRA practitioners and HRA praxis. The findings also help HR practitioners understand multiple factors that influence the practice of HRA.

This systematic review differs from the previous reviews in two ways. First, it analyses both academic and practitioner-oriented publications. Second, it provides a novel theoretical contribution by conceptualising HRA-as-practice and comprehensively compiling scattered topics and themes related to HRA.

The paper aims to examine the nature and scale of the sustainability value of car sharing and to identify, through consumer analysis, the contextual and consumer factors of success of car subscription as a business model.

The study evaluates the car sharing model against the sustainable development goals defined by the United Nations in 2019. Individual interviews were performed for preliminary understanding of the factors affecting consumers' choices. Subsequently, through two phases of data collection, factor analysis and path model analysis were performed to identify and confirm latent factors. Consumer market segmentation was performed using cluster analysis.

Car sharing was found to have an overall positive net impact, with certain potential negative dimensions. Willingness, financial affordability, location and experience were identified as the key factors of consumers opting for car subscriptions. The findings further highlight the significant business potentialities of car subscription in India, consequent also to consumers' attitudes toward car ownership.

The research has substantial implications for both society and business, with the former being presented with an innovative sustainable means of transportation, and the latter with the elements of success of an entrepreneurial business model to support the former.

The study is a pioneer in objectively evaluating and prescribing positive social and business value creation for and through car subscription in India, based on consumer analysis.

This article examines the direct effect of total quality management (TQM) practices on organizational performance (OP) and innovation (INN), as well as their indirect effect through organizational learning (OL) as a mediating variable. In addition, this survey examines company size as a contextual variable in the relationship between TQM and outcome variables.

A conceptual framework is proposed to test causal links between TQM, OP, INN and OL. To empirically test this framework, 110 questionnaires were collected from large Tunisian quality-certified industries, and 167 questionnaires were collected from small and medium-sized industries (SMIs) in order to examine the effect of company size. In this order, a multigroup analysis (MGA) is performed.

Using the structural equation modeling technique, seven hypotheses are investigated. The results reveal that TQM has a direct and significant positive effect on OP and INN. Data analysis shows that there is a significant positive effect between TQM and OL, while OL positively influences OP and INN. Furthermore, the results illustrate a mediating effect of OL between TQM and OP and INN. The results reveal that large industries and SMIs show significant differences in the relationship, including the conceptual model.

The conceptual framework can be used by practitioners for effective implementation of TQM practices to simultaneously improve operational performance, quality performance and INN. This study also focuses on the role of OL in large-scale industries.

While the relationships between TQM, INN and OP have been examined separately in previous studies, this study examines the relationship between these variables in a unique model in Tunisian industries, including OL as a mediating variable. In addition, it is one of the few studies that considers firm size as a contextual variable and provides an analysis of its effect on the relationships between these variables. This study presents new data and empirical insights into the relationship between these variables.

The COVID-19 pandemic started a new era in understanding the topic of resilience and adaptability. The human society has not faced such a widespread global challenge until now. This paper aims to address a context change influenced by the COVID-19 pandemic, using a case study in high education. While the character of the issues emerging is the same as in any other domain, in high education, the principles and consequences can be more directly studied and analyzed.

This paper describes a framework to evaluate how the context of the tertiary education service has been disrupted and the influence on the adherence of the students to the educational process, via primary quantitative data collection. This paper tackles the problem of distinguishing the change in context and context change and the possibility of system reconfiguration.

To properly face the evolving conditions induced by the pandemic, the education service system must be aligned to the imposed emergency situations, trying to “find” where the changes have emerged, i.e. what kind of reconfiguration is, whether it appears in the goals or in the service system itself. Furthermore, this study discusses how the findings can be valuable and applied to situations beyond the pandemic, in other cases of context disruption to highlight how general the service activities are within our reconfiguration approach.

From a theoretical point of view, this work is in line with main assumptions of system thinking, by confirming several insights of service systems’ behavior, even in a logic of B2B interactions (from the offer side); first in terms of openness and adaptation, in addition to readiness to change and – when and how – this change can occur. From a practical point of view, this paper’s contribution is directed toward achieving the more successful change management process, as reached together by motivated partners working hard for a common final goal. Realizing that the pandemic has brought a completely new context of education, managers should focus now on monitoring all aspects of the education business, not only directly affected projects and processes.