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The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

This paper aims to construct a new turnover theory to explain and predict employee voluntary turnover in a more in-depth and comprehensive way.

Based on the literature review and theoretical analysis, this paper constructs a new turnover theory called the psychological goal system driving theory of employee turnover.

The psychological goal system driving theory of employee turnover advocates that there are psychological goals in the individual psychological world that point to the future and seek self-realization, and that there is a synergistic or competitive relationship among different psychological goals, and thus forming a psychological goal system and the dominant goals (including single goal or goal group) that exist in it; the individual’s dominant goals are the source of motivation, which initiate and organize the individual’s cognition and behavior; when the dominant psychological goals are difficult to achieve or destroyed in the original organization, they will produce continuous negative emotions and drive the individual to choose new and suitable job opportunities to realize themselves. Therefore, the dominant psychological goal is the organizer and driver of the employee turnover behavior, and when they are threatened, they will drive individuals to actively terminate the employment relationship with the current organization to better promote or protect their own realization process and sustainable growth.

This paper constructs a new turnover theory based on the self-organization goal system theory of motivation and personality.

In light of the widely acknowledged significance of GHRM practices, this study improves comprehension pertaining to GHRM practices and employee workplace outcome relationships. Drawing on the conservation of resource (COR) theory, the association between GHRM practices and employee workplace outcomes, namely green commitment and thriving at work, was explored, with a specific focus on the mediating role of organizational pride.

A quantitative research design was adopted, and data was collected through a multistage sampling technique, yielding a sample of 255 employees working in six textile manufacturing organizations in Pakistan, all of which held the ISO 14001 certification. The model was tested using Partial Least Square Structural Equation Modeling (PLS-SEM).

The findings of this study reveal a significant link between GHRM practices and organizational pride. Moreover, organizational pride was found to mediate the relationship between GHRM practices and thriving at work while partially mediating the relationship between GHRM practices and green commitment.

The outcomes of this study have implications for organizations seeking to enhance sustainability and employee well-being by adopting GHRM practices. Specifically, fostering a sense of organizational pride can further enhance thriving at work and green commitment among employees.

The findings contribute to the existing literature by highlighting the positive impact of GHRM practices on employee workplace outcomes and the importance of organizational pride as a mediating mechanism.

The purpose of this paper is to investigate how three core elements of critical management studies (CMSs), “de-naturalisation”, “reflexivity” and “(non)-performative intent”, can help expand the current debate in the supply chain management (SCM) field.

The authors used a systematic literature review to select 103 articles published in 12 high-ranking journals in the SCM field based on the Academic Journal Guide of the Chartered Association of Business Schools.

The findings of this study suggest that SCM studies can be narrowed down into four major CMSs themes: “power”, “ethics and environmental issues”, “diversity” and “working conditions”, but even these themes are still under-discussed and undertheorized in SCM. The literature the authors reviewed is more concerned with explaining these phenomena than questioning them and proposing new agendas. This paper, therefore, will discuss how these three core elements of CMS can help transform the “hidden” issues of SCM, which it will do by illustrating it in the context of buyer–supplier relationships and lean manufacturing.

This research will encourage SCM scholars who are interested in conducting more critical studies and teaching the harmful effects of global supply chains.

This paper highlights that a combination of SCM and CMS approaches is important when we decide to adopt a more critical “constructive” view of supply chain challenges and engage practical and critical views, respectively, to generate knowledge that not only increases (corporate) performance but also highlights social needs and values.

The purpose of this paper is to present a framework of ideation pathways that organically extend the current stock of knowledge to generate new and useful knowledge. Although detailed, granular guidance is available in the strategy literature on all aspects of empirically testing theory, the other key aspect of theory development – theory generation – remains relatively neglected. The framework developed in this paper addresses this gap by proposing pathways for how new theory can be generated.

Grounded in two foundational principles in epistemology, the Genetic Argument and the open-endedness of knowledge, I offer a framework of distinct pathways that systematically lead to the creation of new knowledge.

Existing knowledge can be deepened (through introspection), broadened (through leverage) and rejuvenated (through innovation). These ideation pathways can unlock the vast, hidden potential of current knowledge in strategy.

The novelty and doability of the framework can potentially inspire research on a broad, community-wide basis, engaging PhD students and management faculty, improving knowledge, democratizing scholarship and deepening the societal footprint of strategy research.

Knowledge is open-ended. The more we know, the more we appreciate how much we don’t know. But the lack of clear guidance on rigorous pathways along which new knowledge that advances both theory and practice can be created from prior knowledge has stymied strategy research. The paper’s framework systematically pulls together for the first time the disparate elements of transforming past learning into new knowledge in a coherent epistemological whole.

The study aims to highlight and understand, and bring the human agency into the debate on the theory of normative control. While, the previous literature has highlighted the problem of the missing subject. However, the actual human agency in terms of agential properties has not been seriously addressed. This study is an attempt to overcome this problem of the missing subject.

A two-phase design inspired by retroductive inference was adopted for this study. In the first phase, abduction was used to explore the literature on normative control to highlight the forces of attraction, which may pull the employees to participate willingly within normative control systems. In the second phase, following retroductive inference, agential explanations of the forces of attraction identified in the first phase were explored by venturing into other related fields, e.g. psychology and sociology.

The study highlights four strategies used by organizations using normative control, i.e. comfort zoning, relational bonding, moral trapping and elitist appeal. These strategies rely on attractive forces. These forces of attraction pull employees to participate in the normative control system. The attractive element in the identified strategies is due to the fact that these strategies target specific agential properties, i.e. the need for comfort, sense of belonging, moral agency and pride. Overall, the findings suggest that individuals drive their concerns from culture but in relation to their capacity as needy beings for being enculturated.

Theoretically, this study adds conceptual strength to the explanations of normative control. It is suggested that neglect of human agency renders explanations conceptually weak. The study fills this gap in the research. Practically, this study would be beneficial for better design and implementation of normative control. Several studies have pointed out that normative control does not yield the intended results. Out of many reasons, a lack of understanding of human agency is a major cause of unsuccessful attempts to normatively control employees. This study provides some basis to understand the human subject for better design of soft systems of control.

To the best of the authors’ knowledge, this is the first research study that explores agential properties with reference to normative control systems. This study is important for researchers and practitioners.

In societies marked by inequality, organizations use management techniques and business strategies for sustainability, social impact and ethical activities, with stakeholders often promoting education to effectively address these challenges. This paper establishes an original relation between the development of social entrepreneurship and a deep philosophical comprehension of human existence. Going beyond conventional management theories, the authors demonstrate that specific existential ideas and other philosophical underpinnings provide powerful guiding principles, portraying entrepreneurship as a method to address the underlying social and environmental issues driving inequality.

This study is based on an analysis of relevant articles and is supported by qualitative research on social entrepreneurship. The stories of social entrepreneurs represent good practice in applying the values and insights discussed in modern approaches.

Social entrepreneurs are relentlessly seeking innovative pathways to develop their enterprises. Their intrinsic drive for social entrepreneurship and their unwavering commitment to solidarity are undeniably more aligned with philosophical approaches to management than with the confines of traditional positivist foundations.

Leveraging philosophical approaches that intricately resonate with the ethical and value-driven compass of social entrepreneurs, as opposed to the constraints of conventional managerial methods, holds immense potential in shaping the training and skill development of these impactful visionaries.

The authors' study unveils fresh insights into how social entrepreneurs adeptly navigate interpersonal connections, handle uncertainties and address the paradoxical situations intrinsic to their entrepreneurial efforts to confront social issues.

Given the critical importance of green innovation (GI) for organizations in developing economies, this study aims to examine the interrelationship between knowledge management (KM) enablers, KM processes and GI. The research also indicates that certain combinations of KM enabler dimensions and KM processes can lead to better GI.

The study sample consists of 328 participants from Pakistan's medium- and large-sized manufacturing enterprises. Smart PLS 3.2.9 is used to verify the relationships. Moreover, the fuzzy set qualitative comparative analysis (fsQCA) investigates configurational paths for improving GI.

The results demonstrate that KM enablers significantly affect two aspects of GI – green product and process innovation – and KM processes. Moreover, KM processes significantly enhance two aspects of GI. The fsQCA findings indicate multiple combinations of KM enablers and KM processes dimensions that result in better GI.

To better understand the critical role of knowledge resources, future studies should explore the potential mediating mechanisms of KM processes or the moderating effects of strategic organizational factors in the relationship between KM enablers and GI.

The study offers valuable insight and a unique approach for policymakers and executives of corporations in developing countries to enhance their organizations' GI capacity through KM enablers and KM processes.

This research contributes to bridging research gaps in the literature and advances insights into the interrelationship among KM enablers, KM processes and GI. In addition, the study offers methodological significance by combining direct and configurational techniques to address two distinct facets of GI.

This study aims to examine the relationship between green technology implementation (GTI), knowledge management (KM) process and knowledge workers' operational performance (KWOP). The research postulates that a specific combination of GTI and KM processes can lead to improving KWOP.

The sample data (304) were taken from those manufacturing firms that are utilizing green technology. The examination was conducted by Smart PLS-SEM and fuzzy set qualitative comparative analysis (fsQCA). The Smart PLS 3.29 is used to verify certain variable relationships. Moreover, fsQCA is used to investigate multiple configuration paths to enhance KWOP.

The study's outcome indicated that GTI positively influences the KM process in manufacturing firms, and the KM process enormously improves KWOP. The fsQCA analysis result explores various integrations (communication, collaboration, supporting role and improved performance) with the KM (acquisition, sharing and utilization) process identified to enhance the performance of KWOP. The current study supports two merging methods to deepen understanding of employee operational performance.

The study methodologically contributes by integrating direct and configuration approaches to develop firms' operational performance. This study contributes to bridging research gaps in the prior literature and advances insight into the association between GTI, KM process and KWOP.

This paper aims to understand better how strategic management (SM) affects organizational and operational performance by examining the mediating role of dynamic capabilities (DCs) in complex environments.

This study uses a survey of a sample of managers (n = 480) from each logistics firm and applies structural equation modeling to determine the relationships among variables.

The analyses identify SM directly and DCs as a mediator significant antecedent for the operational performance; further, environmental complexity shows an impact as a significant factor on both variables.

One of the managerial implications is that acquiring-sensing the environment should be orchestrated to be effective.

Previous DC literature studied underdeveloped DCs in complex environments and ignored the manager’s role as a connection between the environment and the firm. This paper contributes to the topic in three important ways: first, it clarifies the operational performance from the combination of the design of the DCs and the SM characteristics within the complex environment; second, the paper specifies that microfoundations of DCs are essential in the drive’s differences in the performance of the firms; and third, it clarifies regarding the role of the complex external environment rather than dynamic ones.