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This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization restructuring and corporate strategy changes within Jordan Customs Organization (JCO).

This paper uses a qualitative research approach and presents an interpretive case study of the JCO public sector organization. To collect data, it uses methodological triangulation, which includes interviews, historical and statistical analyses, documents and archival records. It is informed by the theoretical lens of configurational theory and strategic typologies to interpret the influences of organizational change configurations on SMA as it relates to the interplay of strategy, structure and restructuring.

The study findings agree with the related literature that SMA practices have developed management accounting from important operational transactions to gain a more strategic orientation through integrating customers, human resources, processes and financial departments. This paper concludes that specific SMA techniques have been used for strategizing by organizations in the public sector, providing a valuable counterpoint to the private sector adaptation that has dominated SMA research. This study finds that organizational restructuring has also contributed to decentralization and delegation, which has led to the distribution of tasks and specialization in accounting departments. It also concludes that SMA may facilitate or delay organizational change configurations in JCO. SMA can play a significant role in ensuring that the institution learns in response to organizational changes. On the contrary, this paper also concludes that organizational practices led to changes in SMA rules and routines.

A general criticism of case-study methods is that they lack rigor and provide little basis for generalization. First, case studies tend to be specific and individual, posing significant issues regarding generalization. Therefore, several comparative case studies involving various organizations should be conducted to ascertain if these practices have become more commonplace, especially in the public sector. Second, considering the nature of a government entity and the sensitivity of the information that required confidentiality, certain strategizing imperatives could not be directly examined, such as meetings between top management to make important decisions of strategic significance. This paper has important implications because it highlights the shortcomings of a supercilious singular relationship between strategic choices and the design of SMA practices.

This paper contributes to the growing literature by focusing on the relationship between SMA and three organizational change configurations: strategy, structure and restructuring. This paper is informed by the configuration theory perspective commonly used in accounting research. The empirical evidence in this study is provided in an SMA field, where empirical research is needed to be comparable with traditional accounting practices.

The study aims to investigate how enterprise information systems strategies-enabled strategy-making (ISS-SM) influences organizational agility (OA) via the mediated role of IT-enabled dynamic capabilities (ITDC) under environmental dynamism (ED). The study also investigates natural country moderation associated with the business context of the countries where the respondents are located might influence these relationships.

The study aims to investigate how enterprise ISS-SM influences OA via the mediated role of ITDC under ED. The study also investigates natural country moderation associated with the business context of the countries where the respondents are located that might influence these relationships.

The results demonstrate that ISS-SM influences ITDC to gain OA independent of the ED level. Indian and Brazilian firms show no different effects in the relationship of the research model. However, post hoc analysis revealed that strong ISS-SM on OA is fully mediated by ITDC under higher ED with a substantial coefficient of determination, more prominent for Indian firms characterized by young-age and middle-size firms, agribusiness and government sectors.

The fundamental to enabling practice and praxis of the strategy-as-practice approach to OA gains mediated through ITDC in different business context conditions.

The research contributes to extending the literature on the enterprise information systems strategy and information technologies capabilities.

This paper examines how expert practitioners define project governance and develop a project governance system that enables strategy implementation through projects.

Semi-structured interviews were conducted with project governance experts and analyzed the data using thematic analysis. Subsequently, based on the stratified ontology of critical realism, retroductive theoretical triangulation was employed to explain the themes identified using five emergent theoretical perspectives.

By integrating the themes extracted from the data with the emergent theoretical perspectives, a framework was developed outlining the general process through which practitioners make sense of the concept of project governance, formulate an appropriate project governance system for their respective organizations and manage its evolution over time. Furthermore, a holistic approach to project governance was proposed that spans the entire investment life cycle of projects and enables the implementation of strategy through projects.

This study attempts to make sense of the diverse interpretations of the concept of project governance adopted by practitioners. It further summarizes valuable insights from expert practitioners for formulating and enacting effective project governance systems.

This study contributes to the governance-as-practice perspective and the growing stream of literature that views projects as investments. The project governance system is positioned as the steward of an organization's investments in projects.

The purpose of this study is to examine the moderating effect of the reflective practice of business students on how it helps to develop their employability skills through various university strategies.

The study employed a simple random sample to select undergraduate level 400 students from the Universities under study (the University of Ghana, University of Professional Studies Ghana, Lancaster University Ghana and Webster University Ghana). Only final-year students with an informed judgement on the reflective practice and various institutional practices to acquire graduate employability skills were participated. The independent variables of the study are institutional strategies (curriculum design, extra curriculum, work-integrated learning, career development centre, university collaboration with the industry, student engagement, internship job placement), the moderator is the reflective practice and the dependent variable of the study is graduate employability.

The study found that the moderation role of reflective practice had a significant effect on institutional strategies (extracurriculum, career development centre, university collaboration with the industry, student engagement and internship job placement) and graduate employability.

The study was limited to only undergraduate business students from four universities ignoring other disciplines and postgraduate students.

The practical implication is that reflective practice must be an integral tool for various universities if they want students to use their strategies to sharpen their employability skills.

The social implications of the study emphasise the reflective practice of graduate students in universities. This implies that firms and other institutions must consider reflective practice for the maximum output of their employees.

The concept of employability is a bit complex as it concerns many stakeholders of the educational process; the students, academic staff, employers, policymakers and higher education; the private sector; and the government. Although examining students' employability development skills is of great importance, students' reflective practice tends to be overlooked in most studies. Therefore, the focus of this study examines how the reflective practice of graduate students promotes employability through the various university strategies, which had not been considered.

Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how these enable the evolution of implementation opportunities.

Through a qualitative exploratory study conducted in a large multinational, the authors analyse the dialogue and interactions among 25 dyads when identifying opportunities to contribute to strategy implementation. The data analysis relies on a process-coding approach and linkography, a valuable protocol analysis for identifying recursive interaction schemas in conversations.

The authors identify four main framing processes – shaping, unveiling, scattering and shifting – and provide a framework of how these processes affect individuals’ mental models through increasing the tangibility of opportunities or elevating them to new value hierarchies.

From a theoretical perspective, this study contributes to the strategy implementation and organizational development literature, providing a micro-perspective of how dialogue allows early knowledge structures to emerge and shape the development of opportunities for strategy implementation.

From a managerial perspective, the authors offer insights to trigger action and change in individuals to contribute to strategy when moving from formulation to implementation.

Rather than focusing on the structural control view of strategy implementation and the role of the top management team, this study considers strategy implementation as a practice and what it takes for organizational actors who do not take part in strategy formulation to enact and shape opportunities for strategy implementation through constructive dialogue.

The purpose of this paper is to summarize the findings from focus group interviews conducted with librarians and library staff, faculty and students. It highlights the significance of implementing inclusive teaching and culturally responsive strategies in instructional settings and interactions with library patrons and seeks to emphasize the importance of developing guidelines, best practices and effective strategies.

Using focus groups, this study interviewed librarians and library staff, faculty and students. This research approach identified, reviewed and assessed existing programs and practices in instruction and library interactions.

The findings from this paper indicate that while faculty and librarians are making individual efforts to promote inclusivity in teaching and interacting with patrons, many participants expressed the necessity for institutional-level training, guidelines and good practices on how to achieve and implement culturally responsive and inclusive teaching strategies.

The methodology utilized in this study can be adapted by other libraries or institutions aiming to explore the practice of inclusive pedagogy and culturally responsive teaching within their own context. The insights from the study inform the development of strategies that librarians, faculty and staff can employ to integrate inclusive and culturally responsive teaching into their instruction and services for the wider academic community.

The aim of this study is to investigate and examine the impact of strategic purchasing practices (SPP) on strategic-fit (SF) by analyzing the influence of SPP on purchasing involvement in business strategy formulation with path-goal theory leadership styles as moderators.

Using survey data from 320 respondents representing 64 manufacturing firms in the Middle East, the authors measure SPP, purchasing involvement, leadership styles and SF of the purchasing function with business strategy.

Building on the path-goal approach to leadership, results suggest that participative, supportive and achievement-oriented leadership (AOL) styles are pure moderators, while directive leadership style (DLS) is a quasi-moderator in boosting the relationship between SPP and strategic purchasing involvement (SPI).

Limitations of the sampling methodology and sample size restricts the scope for generalizing the hypotheses. Further, data were collected only from manufacturing companies. The paper provides managerial implications on purchasing involvement in business strategy formulation and the different roles of leadership styles.

This is the first scholarly work to examine the different leadership styles as a moderator that affects the strategic involvement and status of strategic purchasing.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

This study aims to explore the benefits of strategy as way-finding approach to strategic thinking suggested by Robert Chia for small community-based Southern NGOs. The purpose is to find alternatives to the strategic planning (SP) approach.

The study adopts the perspective of phronesis (Flyvbjerg, 2006) using the case study of a 45-year-old NGO based in India and working for community development. The data has been collected for over more than 20 years. Qualitative analysis of the data has been done by focusing on the activities that were performed in keeping with the requirements of phronetic research.

The study finds that through way-finding approach to strategic thinking, a Southern NGO is able to manage and reduce its resource dependence while maintaining organizational autonomy and pursuing its vision. The approach avoids the pathologies produced through SP in such organisations.

This study adds to empirical contexts in which strategy as way-finding may be practiced. This study explicitly shows how this may be very useful to smaller community-based Southern NGOs. This study also adds to the research on strategy as practice by showing its relevance in the NGO sector.

This study shows alternatives to NGOs that are reluctant to engage in SP. This study also shows how NGOs can benefit from the way-finding approach to strategic thinking to improve their community connect, autonomy and impact.

This study provides alternatives to resisting the power asymmetry of the global North-South development agenda.

This study demonstrates the usefulness of the way-finding approach to strategy in the context of smaller Third-World NGOs and provides alternatives to SP.

A reconfigurable manufacturing system (RMS) can provide manufacturing flexibility, meet changing market demands and deliver high performance, among other benefits. However, adoption and performance improvement are critical activities in it. The current study aims to identify the important factors influencing RMS adoption and validate a conceptual model as well as develop a structural model for the identified factors.

An extensive review of RMS articles was conducted to identify the eight factors and 47 sub-factors that are relevant to RMS adoption and performance improvement. For these factors, a conceptual framework was developed as well as research hypotheses were framed. A questionnaire was developed, and 117 responses from national and international domain experts were collected. To validate the developed framework and test the research hypothesis, structural equation modeling was used, with software tools SPSS and AMOS.

The findings support six hypotheses: “advanced technologies,” “quality and safety practice,” “strategy and policy practice,” “organizational practices,” “process management practices,” and “soft computing practices.” All of the supported hypotheses have a positive impact on RMS adoption. However, the two more positive hypotheses, namely, “sustainability practices” and “human resource policies,” were not supported in the analysis, highlighting the need for greater awareness of them in the manufacturing community.

The current study is limited to the 47 identified factors; however, these factors can be further explored and more sub-factors identified, which are not taken into account in this study.

Managers and practitioners can use the current work’s findings to develop effective RMS implementation strategies. The results can also be used to improve the manufacturing system’s performance and identify the source of poor performance.

This paper identifies critical RMS adoption factors and demonstrates an effective structural-based modeling method. This can be used in a variety of fields to assist policymakers and practitioners in selecting and implementing the best manufacturing system.