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This study is focused on achieving operational resilience through the practices of kaizen across the operational structure. The research is based on a case study of a commercial livestock farm in Nigeria. The study views the practice of kaizen from the perspective of the commitment of the members of the case study organisation who are directly involved with the operations of the organisation.

The study applies a qualitative approach to explore the topic, engaging members of the case study organisation in the research to gather relevant data on the implementation of kaizen practices and the drive to attain resilience in the case study organisation. Semi-structured personal interviews and workshops were used for data collection. The study adopts systems theory to explore the topic, identifying and engaging relevant stakeholders.

Parts of the findings relating to kaizen are the issues with the livestock production process, aggressive leadership and the issue of livestock mortality in the case study organisation. These were discussed based on extant literature. The study affirms the importance of organisational members' commitment and adequate leadership support to achieve sustainable kaizen practices. The study highlights the need to align kaizen practices with relevant organisational practices, such as reward systems and contextual requirements for its implementation in an operational process. The study suggests that further study can focus on the dynamics of the legal system on the implementation of kaizen, especially from a developing economic background like Nigeria, where this study was conducted.

The study projects learning about the spatial factors that can affect the practices of kaizen in critical sectors like livestock management.

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

This paper aims to “identify,” “analyse” and “categorise” the readiness factors of lean sustainability in health-care organisation using total interpretive structural modelling (TISM).

To obtain the data, a closed-ended questionnaire was used in addition to a scheduled interview. To identify how the factors interact, the TISM approach was used, and the matriced’ impacts croise’s multiplication applique’e a UN classement (MICMAC) analysis was used to rank and categorise the lean sustainability readiness factors.

This study identified ten lean sustainability readiness factors for health-care organisation. The identified factors are resources utilization practice (F1), management commitment and leadership (F2), operational flexibility (F3), workforce engagement and time commitment (F4), sustainability motivational factors (F5), awareness of lean and sustainable practice (F6), hospital design (F7), energy efficiency practices in hospitals (F8), responsible autonomy (F9) and new system adoptability training (F10). The key/driving factors are identified in this study are operational flexibility, sustainability motivational factors, management commitment and leadership, new system adoptability training.

The study focussed primarily on lean sustainability factors for the health-care sector.

This research will aid key stakeholders and academics in the better understanding the readiness factors that influence lean sustainability in health-care organisation. This study emphasises the factors that must be considered when applying lean sustainable practices in health care as a real-world application in a health-care organisation. These readiness factors for lean sustainability can be used by an organization to comprehend more about the concept and the components that contribute to health-care lean sustainability.

This study proposes the TISM technique for health care, which is a novel attempt in the subject of lean sustainability in this sector.

Practitioners and academics are starting to recognize the benefits of green IT/IS practices. Despite these benefits, this study aims to know more regarding the factors that would drive organizations to use green IT/IS practices within their IT function and across the enterprise. To further understanding in this area, this study applies a strategic cognition framework of firm responsiveness and institutional theory to determine the extent to which an organization uses green IT/IS practices in response to stakeholder concerns. This study investigates the extent to which two organizational logics – expressive and instrumental – and three institutional pressures – coercive, mimetic and normative – jointly affect an organization's use of both green IT practices and green IS practices.

This study tested the hypotheses with survey data collected from 306 organizations. Structural equation modeling was used for data analysis.

Findings support four joint effects: (1) individualistic identity orientation and coercive pressure positively affect green IT practices; (2) collectivistic identity orientation and normative pressure positively influence green IS practices; (3) cost reduction orientation and mimetic pressure positively affect green IT practices; and (4) revenue expansion orientation and normative pressure positively influence green IS practices.

This study contributes to the literature by providing evidence for joint drivers of green IT and green IS practices. Green IT and IS practices represent organizations' different levels of commitment to environmental sustainability and responsiveness to stakeholders (i.e. green IT/IS practices). Organizations of different expressive and instrumental orientations are attuned to institutional pressures to various degrees, which leads to different green IT/IS practices.

The purpose of this paper is to investigate the influence of environmental and cultural factors on the benchmarking implementation process and management control within organizations in the United Arab Emirates (UAE). By exploring the complex interplay of these factors, the study aims to uncover how environmental considerations and cultural dynamics shape the effectiveness and outcomes of benchmarking initiatives in the UAE's unique business environment. The research seeks to provide valuable insights for organizations in the UAE to optimize their benchmarking practices and enhance their overall performance and competitiveness.

The study adopts a mixed-methods approach, combining qualitative and quantitative methods to comprehensively explore the influence of environmental and cultural factors on benchmarking implementation and management control in the UAE. This study draws on the integration of two main theoretical perspectives: institutional theory and contingency theory. This is the first attempt to integrate these different frameworks in a single study. The study presents a case study of Emirates Industrial City (EIC), which has been recognized by global industries for boosting efficiency, cost control, quality and overall operations. The quality method known as benchmarking maximizes the potential for organizations to achieve optimal levels of production efficiency.

This paper provides compelling evidence that the benchmarking implementation process and management control in the UAE are significantly influenced by the complex interplay of environmental and cultural factors. By recognizing the importance of environmental sustainability and cultural values in guiding benchmarking practices, UAE organizations can optimize their performance and competitiveness. The findings contribute valuable insights to the existing literature, offering practical implications for UAE organizations seeking to leverage benchmarking as a strategic tool for growth and continuous improvement. The findings reveal that UAE organizations incorporating environmental considerations into benchmarking practices demonstrate a proactive approach to sustainability, aligning their goals with eco-friendly practices. Cultural influences, including a culture of collaboration and openness to external learning, contribute to successful benchmarking adoption and knowledge sharing. Moreover, the study highlights that the integration of benchmarking outcomes into the management control process positively correlates with organizational performance. UAE organizations that leverage benchmarking data for decision-making and performance evaluation exhibit higher levels of competitiveness and efficiency.

This paper has important implications for organizations in the UAE seeking to optimize their benchmarking practices and management control. The study's findings can guide organizations in aligning their benchmarking efforts with environmental sustainability goals and cultural values to enhance performance and competitiveness. Understanding the influence of environmental and cultural factors on benchmarking adoption and implementation allows organizations to foster a benchmarking culture that embraces knowledge sharing and learning. Managers can tailor their approaches to accommodate cultural nuances and enhance the effectiveness of benchmarking initiatives.

This paper contributes to the existing body of knowledge in several ways. Integrated approach: By examining the complex interplay of environmental and cultural factors, this study takes an integrated approach of institutional and contingency theories to understanding their influence on benchmarking implementation and management control. It offers a comprehensive view of how these factors interact to shape organizational practices and outcomes. UAE context: The study focuses specifically on the UAE, providing insights into benchmarking practices within the unique environmental and cultural context of the nation. This research addresses a gap in the literature by examining the influence of these factors in a distinct business environment.

As a result of COVID-19 and associated stay-at-home orders, the number of employees working remotely reached unprecedented levels during early periods of the pandemic. Since that time, some employees have returned to the office; yet, there is a lasting impact on employees’ desires for remote work. In response, decision-makers in organizations should be equipped with knowledge regarding what makes remote work beneficial for both employees and the organization and also fair and compliant with the law. This paper aims to take a dual perspective spanning human capital and legal aspects of remote work to offer six practical recommendations to organizations.

This paper reviews the human resources (HR) scholarly literature on remote work, using principles from evidence-based management to select valid and reliable findings in which to base practical recommendations for organizations. Associated legal risks are identified through a review of the legal literature on remote work and integrated into the recommendations.

Building on a multilevel model of HR practices, the authors offer the following six practical recommendations to organizations: offer hybrid work and both location and schedule flexibility; ensure fair and compliant work schedules; acknowledge manager perceptions; ensure fair approval and evaluation of remote workers; acknowledge individual workers; and align remote work practices with diversity, equity and inclusion efforts.

The multilevel model of remote work practices discussed in this paper offers an organizing framework for identifying advantages and disadvantages of remote work that future research may build upon. The six recommendations help bridge the research–practice gap by providing organizations with knowledge on how to maximize the benefits of remote work while mitigating potential legal risks.

Sustainable production (SP) is an efficient and influential approach of production for Indian manufacturing industries as it preserves the social, environmental and economic aspects of production activities altogether. The objective of this research work is to investigate the implementation status of SP practices in Indian manufacturing industries by utilizing empirical survey methodology.

A questionnaire survey methodology was adapted, and the questionnaire was prepared by intense literature survey along with by opinions from experts in the field of SP. This questionnaire was sent to 753 different organizations at different locations across India. This study collected responses from manufacturing industries as per 2021 directory of Confederation of Indian Industries for the duration of 7 week. Top level managers were the target respondents. The study propagated with 242 responses which were observed complete in all respects.

The study identified that though the majority of the organizations are claiming to follow SP practices since long time, they actually are lagging in proper understanding SP practices. Majority of them are implementing it in specific departments in their organization. They are coming across multiple barriers in the implementation of SP practices among which unrecognized financial benefits and lack of proper government policies are prime. The study suggests that the Indian organizations needs feasible framework with adaptable guidelines.

This work is centered towards manufacturing organizations and targets only the leading industrial sectors in India. Thus, the outcomes of this study may not be generalized for all the sectors of Indian industries. Additionally, it can also be assumed that higher number of responses would have contributed to more clear visualization of implementation status of SP practices among Indian industries.

Sustainable approaches in production activities are very lucrative for industries worldwide, due to their advantages. Numerous researchers are also putting their efforts to explore more about various aspects of sustainability. Mostly they are focusing on single or few aspects of SP and its implementation in particular region or country. Very few research works are dedicated to knowing the implementation status of SP in Indian manufacturing industries and they are limited in various aspects. This study presents a dedicated approach to investigate the implementation status of SP practices in Indian manufacturing industries.

There is a longstanding debate over the role of modern business methods in the contemporary non-profit organisation (NPO). Critics of business practices assert that they may undermine the missions of NPOs. The aim of this paper is to contribute to this debate. Many accounting researchers have shifted research focus to concepts such as trust and crises. These are important topics. But they may overshadow practices which are taken for granted as accepted practice which does not merit re-examination.

This qualitative project is based on an initial survey followed by comparative case studies of three NPOs. The researchers have used both interviews and documentary analysis in this study.

The contention that the adoption of business-like practices undermines the fundamental aim of altruism of NPOs is challenged by the findings of this paper. The very concept of altruism is not a single unifying concept in NPOs – it is a contested idea. However, and most importantly, in this research there is no evidence of mission drift by NPOs which adopt business practices. This research highlights the way many NPO CEOs are mission-driven but also pragmatic bricoleurs in their consideration of new business practices. Most importantly, these case studies demonstrate a variation in practices within the participating organisations. This raises challenging questions about a receptive context for the adoption of new business practices which are explored in this paper.

The case studies in this paper are from the UK, and further studies in different operating contexts in other countries would be useful. In particular, the finding that the fundamental ethos of NPOs is not challenged by being business-like merits further research. There is also scope for further research on what constitutes a receptive context for the adoption of new business practices by NPOs.

This study reveals the potential significance of NPO boards, particularly non-executive directors, in the shaping of organisational practices. There is evidence in this study of NPOs recruiting business experts for purposes of legitimation. But this study also shows how business expertise can be mobilised to enhance NPO performance by bricoleurs in NPO who are highly motivated individuals who will adopt useful business practices to hand if they improve charity outcomes.

The NPO organisations are motivated by the desire to make a difference to the lives of people who are vulnerable or disadvantaged. This study has interesting implications for managers and directors of NPOs on their effectiveness.

This study challenges the critical view that becoming more business-like undermines the fundamental ethos of altruism in NPOs. This is an important finding, but this study also reveals the recruitment of business expertise by NPOs purely for purposes of legitimation. However, these legitimating practices differ from the well-established view of isomorphism in the field of NPOs and suggests that, on the contrary, there is a variation in practice within the NPO field which has important implications for donors, regulators, directors and managers of NPOs.

The aim of the study is to identify best practices from Business Excellence (BE) award-winning organizations on the use of their BE self-assessment (internal assessment) and third-party assessment (external assessment including BE award assessments) for organizational improvement.

An explanatory sequential mixed methods approach was used to gather data from 50 organizations across 17 countries with varying degrees of BE maturity. Twenty of these, representing 40% of the sample, then participated in semi-structured interviews through which their understanding of the impacts of various practices was explored in more detail. From this sub-sample, three (3) emerged as exemplars used as the case studies reported here.

The findings from the first and broader study of the 50 organizations demonstrate a diverse approach to BE assessments, much of which is tailored to the maturity level of each organization. BE organizations with a high BE maturity level are more likely to conduct regular self-assessments and certificate assessment. Key practices identified in the case study organizations were their unique approach to preparing the organization for assessments irrespective of the BE award criteria, the use of mock assessments to prepare for award assessments, the use of customer-led assessments, thorough action plan review process, the use of internal assessments to grow internal capabilities, participation in regular award assessments, the use of external BE assessors and experts for assessments, increased use of technology to support the assessment process, and varying assessment types by organizational BE maturity.

This research provides a specific and valuable contribution to the existing BE literature by presenting contemporary, real-world examples of best practices in BE assessment. It offers a unique perspective on how award-winning organizations tailor their strategies to meet diverse business needs and strategic objectives.

This study explores how excellence models can leverage digital transformation on the path to sustainable development in organisations.

A survey was used to study the different facets of digital capabilities and their impact on sustainable development success of organisations holding an external recognition from the European Foundation for Quality Management (EFQM). Partial Least Squares structural equation modelling (PLS-SEM) combined with Necessary Condition Analysis (NCA) were used to analyse data.

Internalising excellence practices is decisive in mediating effective digital capabilities to achieve sustainable development. To achieve high levels of sustainable development success, organisations must achieve high levels of excellence practices internalisation, which are much more important than the excellence model external recognition.

This study addresses essential issues with theoretical and practical value but is limited to a sample of organisations with EFQM recognition in two countries. Future studies should address different organisations and cultural environments.

The findings are relevant for organisations facing digital transformation and sustainable development challenges. They are essential for managers leveraging digital capabilities to capitalise on practices and processes and achieve Sustainable Development Goals. Organisations can benefit from a multidimensional approach to digital capabilities when struggling against external challenges.

This study closes a research gap regarding the impact of digital capabilities on sustainable development success. It is the first empirical study to combine sufficiency and necessity conditions analyses to explore the mediating role of excellence practices internalisation and one of the first to address digital capabilities from a multidimensional perspective.