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This paper aims at studying earnings management phenomenon in its wider social and economic context to get better understanding for the following points: whether there is “one-size-fits-all” earning management approach which can be widespread applied among nations and whether the Egyptian context affects managers’ trade-off between three different earnings management approaches: accounting, operational and investment.

The paper adopts interpretive approach and analyses data from official documents and 34 interviews with company executives; financial analysts; external auditors; and Stock Exchange regulators to inform our understanding of the influence of the Egyptian context on the trade-off between earnings management approaches.

The results show that there is no application for “one-size-fits-all” earning management approach; unlike the developed cultures, where R&D expenses and overproduction are extensively used for boosting profits, in Egyptian context they are not valid tools. The findings indicate that the Egyptian political and economic context remarkably affect managers trade-off earnings management approaches, leading executives to prefer operational manipulation compared with others.

This paper extends but adds to the literature by shedding light on the different implications of earning management theories based on the variation in the political, economic and operational contexts of firms; identifying that operational cash flows matter more to managers than accounting profits; focusing on the fact that managers differentiate and compare between three various earning management approaches: accounting techniques, investment activities and operational activities; and showing that changes in political and economic Egyptian context makes operational manipulation favorable to be adopted compared with others. It also overcomes the criticism of New Institutional Sociology Theory.

The purpose of this paper is to propose a systematic approach to measuring, tracking, monitoring and continuously improving efficiency, availability and quality in healthcare operational settings.

The proposed measure of healthcare operational effectiveness (HOE) consists of three indicators. They include an availability indicator, an quality indicator, and an efficiency indicator. The proposed approach tends to facilitate the systematic improvement at the different facets of operational effectiveness.

The proposed operational performance approach based on the HOE is consistent with the themes of performance measures and measurement reported in the literature.

The proposed healthcare operational effectiveness approach represents a serious attempt at quantifying the key facets of service effectiveness in healthcare operational settings. The validation of this performance assessment and measurement approach is worthy of future research.

The approach advocated by the HOE has operational and strategic relevance to decision makers of healthcare organizations.

This paper presents a practical, systematic approach toward enhancing operational effectiveness in healthcare organizations. Relevant implementation issues associated with the proposed approach are also addressed.

The purpose of this study is to formulate exploratory scenarios of Operations Research through the critical uncertainty approach and Soft Systems Methodology.

In this study, to formulate plausible scenarios, the discipline of operation research internal and external experts’ opinions of this field have been gathered through Delphi approach and uncertainty questionnaires. After use of the most important uncertainties, plausible scenarios of operations research have been mapped with the help of experts through co-thinking workshops.

Four scenarios are presented in this study. These scenarios include Solar System, Esfandiar's Eye, Rival’s Setraps and Legendary Simurgh. Naturally, the imagination of such a unitary future for all academic communities is an expectation far from reality, and given the conditions of each of these futures or any integration of them is imaginable.

Operations Research models have been faced with variously multiple changes since its emergence until now. Investigation into the future of operations research on the necessity for his planning has not received a reasonable notice in the literature. Sporadic activities that have been carried out are also lacking in the necessary methodology. Also, there has been no research about future study using the soft Operation Research tools (Soft Systems Methodology).

Operational or event risk is not a new phenomenon for financial services companies. However, its measurement, as part of integrated risk management programs, has been the subject of recent focus. Property and casualty insurers have measured components of this risk class as part of the pricing and underwriting process. Although all financial services firms are exposed to direct and indirect (e.g., reputational) costs of operational risk events, few financial services firms actually measure “operational risk.” This article explores ways in which this may be done in practice.

The 1988 Basel Accord and the proposed revisions to the Accord represent some of the most significant international regulations impacting the financial decisions of firms, in this case, financial services firms, in recent years. The revisions to the Accord incorporate operational risk into the capital, supervisory and market requirements. In our review of the issues in this area, we provide insight into the workings of an important international regulation. We also present suggestions for further research in this area that will become feasible when data on the impact of the new regulations become available after the proposed implementation in 2006.

The objective of this research is to model supply chain network resilience for low frequency high impact disruptions. The outputs are aimed at providing policy and practitioner guidance on ways to enhance supply chain resilience.

The research models the resilience of New Zealand's log export logistical network. A two-tier approach is developed; linear programming is used to model the aggregate-level resilience of the nation's ports, then discrete event simulation is used to evaluate operational constraints and validate the capacity of operational flows from forests to ports.

The synthesis of linear programming and discrete event simulation provide a holistic approach to evaluate supply chain resilience and enhance operational efficiency. Strategically increasing redundancy can be complimented with operational flexibility to enhance network resilience in the long term.

The two-tier modelling approach has only been applied to New Zealand's log export supply chains, so further applications are needed to insure reliability. The requirement for large quantities of empirical data relating to operational flows limited the simulation component to a single region

New Zealand's log export supply chain has low resilience; in most cases the closure of a port significantly constrains export capacity. Strategic selection of location and transportation mode by foresters and log exporters can significantly enhance the resilience of their supply chains.

The use of a two-tiered analytical approach enhances validity as each level's limitations and assumptions are addressed when combined with one another. Prior predominantly theoretical research in the field is validated by the empirical investigation of supply chain resilience.

The purpose of this paper is to analyse the relationship between operational risk management (ORM), size, and ownership of Indian banks. This is important in the context of financial crisis experienced by developed countries due to lax regulation.

ORM practices of Indian banks are proxied by excess capital (over the required minimum capital for operational risk). Size of a bank is measured as deposits plus advances. Our sample includes 61 Indian banks during the period from 2010 to 2013. The authors empirically examine the impact of bank size on excess capital using panel data regression model.

The results suggest that size of Indian banks is inversely related to excess capital held by them for managing operational risk. The inverse relationship implies that smaller banks hold higher excess capital over the required minimum as per Basel norms. There is no significant relationship between ownership (public, private and foreign) and excess capital held by banks for managing operational risk.

The study has implications for Indian banks given the high level of losses due to bad loans, and the implementation of Basel III norms by the central bank, i.e. Reserve Bank of India.

The study has implications for Indian financial system as a large percentage (about 33 per cent) of household savings are deployed in deposits with commercial banks and other financial institutions. The bank failure(s) can have disastrous consequences for the Indian economy as the capacity of the Indian financial system to withstand such shocks is highly doubtful.

There is very little evidence on ORM practices of Indian banks, and its relationship with size and ownership. The study assumes significance in the context of significant changes in the institutional and regulatory framework.

Describes and compares two designs of work group: those which are based on the use of standard operating procedures, as found in lean production, and those based on decentralized in‐group solving of problems, as found in reflective production. Uses a Euro‐Japanese example of the former and a Swedish example of the latter. Concludes that both approaches result in an operational process that runs autonomously. The approaches should be used in different situations.

This paper aims to explore the challenges and opportunities of blockchain technology adoption from the lens of the technological–organisational–environmental (TOE) framework for operational excellence in the UK automotive industry context.

The research methodology of this study follows a systematic review approach, which analyses existing academic published research papers in the top 35 academic journals. There was no specific timeframe established for this study and shortlisting the articles through a set of used keywords. A sample of 71 articles was shortlisted and analysed to provide a discussion on technological and management challenges and opportunities of blockchain adoption from the lens of the TOE framework for operational excellence.

The findings of this study present significant theoretical and managerial implications and deep understanding for firms seeking to understand the challenges and opportunities of blockchain adoption for their operational excellence.

The systematic literature approach was considered for the present study to explore existing academic papers on technological and management challenges and opportunities from the lens of TOE framework for operational excellence, whereas a more specified method meta-analysis can be considered for future research. The study has been explored in the UK automotive industry context, which has been considered as the limitation of generalisation across countries and industries.

This paper represents the most comprehensive literature study related to the technological and management challenges and opportunities of blockchain from the TOE framework angle for operational excellence.

This article offers a novel approach that brings together management, engineering and organizational behavior. It focuses on the understanding of organizational dynamics in an era of technological change, upholding the importance of organizational agility and of the cultural paradigm in the management of organizations.

In this work, the authors present the conclusions from a set of studies carried out in organizations operating in technical and technological industries. The authors assessed the capabilities of these organizations in terms of operational excellence maturity and its impact on the organizational culture and organizational agility.

Results show the importance of operational excellence either in developing or expanding organizational agility capabilities while reinforcing the cruciality of an excellence-oriented culture to sustain these efforts over time.

Increasingly unstable business environments have led to a growing interest in how to develop and maintain operational excellence in the face of continued and disruptive change. However, this interest has, so far, been advanced with little empirical evidence to support the corresponding predictions. This work offers the first practical evidence that continued focus and optimization of operations, with the right cultural alignment, helps organizations survive and thrive in increasingly volatile, uncertain, complex and ambiguous environments.