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This study aims to highlight the significance of Performance Measurement System (PMS) as an “interactive” system that adapts to the organization's peculiar operational setup, thereby delivering optimal employee performance management benefits. Using Schatzki's (2002) “site of the social” theoretical conceptualization, it aims to empirically investigate the influence PMS's such strategic adaptation could have on employees' team performance through its mediating effect on improving organizational learning and knowledge sharing.

In pursuit of the set objective, we conducted a survey of 200 employees in public accounting firms located in the two major Indonesian cities of Jakarta and Surabaya. The survey yielded 89 responses of which 87 were deemed fit for empirical analyses. The statistical analyses of the data were performed using SmartPLS.

The statistical analyses using SmartPLS found evidence that the strategic use of the PMS positively influences team performance, both directly and indirectly, through its role in enhancing organizational learning; however, its role in enhancing knowledge sharing did not demonstrate leveraging team performance.

The study conclusions are based on a relatively small data sample and the context of a developing economy, and, hence, need to be replicated with caution.

The study contributes to the management accounting theory and practice and emphasizes the strategic use of PMS to help improve organizational performance. Its novel “site” and context directs researchers' and practitioners' attention to the “interactive”, rather than passive and standalone, use of PMS to influence team performance and instigates a new debate on the management tool's optimal use.

Using Pakistan's public sector higher education institutions as the study site, this study aims to empirically substantiate, under the theoretical underpinnings of job enrichment theory (Hackman and Oldham, 1976) and Maslow's (1943) theory of the hierarchy of needs, the impact of flexible work practices (FWPs), on employee work engagement and organizational attractiveness, with the mediating lens of work life enrichment.

Field data were collected at five higher education institutions located in the Islamabad Capital Territory (ICT) of Pakistan, using the convenience sampling technique and analyzed under the quantitative research paradigm.

This study substantiates with an empirical evidence that flexible work practices (FWPs) have a significant positive impact on both employee work engagement and organizational attractiveness. Markedly, the study findings reveal that the said impact is significantly stronger than that of sabbaticals. Furthermore, the study reveals that the positive relationship is mediated by work life enrichment, signaling its significance in understanding FWP's such impact on employee work engagement and organizational attractiveness.

The study findings provide significant implications for academia, practitioners, and policymakers, in evidence-based recommendations for higher education institutions to design and implement FWPs that are effective in enhancing employee work engagement and organizational attractiveness, and, in turn, leading to improved organizational performance.

This research study provides a novel contribution to the existing literature by exploring the combined impact of flexible work practices on employee work engagement and organizational attractiveness in the peculiar context of Pakistan's public sector higher education institutions. Additionally, the study's focus on the mediating role of work life enrichment further adds to its novelty.

This study explores, first, the performance effect (accounting- and market-based performance) of intellectual capital (IC), measured using the value-added intellectual coefficient (VAIC) and its modified version (MVAIC), on Islamic and conventional listed banks in Gulf Cooperation Council (GCC) countries and, second, whether Islamic banks outperform conventional banks in utilising IC.

Using resource-based view theory and literature reviews, regression analyses are conducted on data for the period 2012–2019 on 26 Islamic and 42 conventional banks. For hypothesis testing, the generalised method of moments panel data regression analysis is applied after addressing endogeneity issues.

Results, after controlling for corporate governance, indicate that the performance effects of IC (VAIC and MVAIC) on both bank types largely converge and Islamic banks do not outperform conventional banks in IC use. IC has a stronger effect on accounting performance measures for conventional banks than for Islamic banks, but IC has some effect on market performance measures for Islamic banks alone. Corporate governance variables do not play a significant role in the presence of VAIC and MVAIC although there are differences in corporate governance between the two bank types.

This study bridges the gap in GCC banking sector literature on the association between IC efficiency and performance measures of Islamic and conventional banks, from a comparative perspective. It enhances understanding, about the IC–financial performance nexus, of policymakers, regulators, bank managers and other stakeholders interested in the influence of different business models, financing/investment methods and governance structure on the performance of both bank types.

The impact of a firm’s strategic performance measurement system (SPMS) on its customer-focused strategy, under varying contexts, has largely been documented in the literature. However, the system’s capacity to positively influence the firm strategy through its impact on the firm’s peculiar internal and external capabilities, in the peculiar context of the developing countries’ financial services sector, has so far skipped a thorough academic enquiry. This study, using Indonesia’ financial services sector as its ‘site’, aims to fill this void in the literature.

The authors gleaned the study’s empirical data from financial services sector firms using survey questionnaire and analyzed it using SmartPLS. A total of 107 valid responses from management members of different financial services sector firms in Indonesia were deemed useable.

The study findings support the paper’s main thesis. The findings revealed that the strategic PMS contributes to enhancing firms’ market orientation and robustness by positively contributing to their customer-focused strategy from three distinct dimensions – competitors, customers and organizational learning.

The authors posit that an effective customer-focused strategy can be accomplished by purposefully adapting the focus of the firm’s strategic PMS to positively influence the organizational learning, which subsequently translates into the firm’s high competitiveness in the marketplace.

The unexplored link between the SPMS, firm’s internal and external capabilities and customer-focused strategy in the particular context of a developing country’s financial services sector will not only fill the current void in the literature but also instigate a new academic debate. The study will also contribute to the management accounting practice in service firms in the developing countries context.

The purpose of this paper is to discuss the theoretical concepts of adult constructive development (ACD) in response to a requirement to teach fully online during the COVID-19 lockdown. However, responses have been unique for many university educators, regardless of the roles they have in supporting students during this time. How each person approaches the changing context can be enhanced by an understanding of their mindset as defined by Kegan’s theory.

An accounting academic and educational designer combine their expertise and engage a “digital mindset” to guide the re-design of the management accounting unit incorporating strategies that encourage students to be self-reliant yet learn from a broad diversity of perspectives.

Unexpected changes within an educational environment may be the catalyse needed to force significant rethinking of pedagogical practice within the online teaching space.

This paper offers practical thinking and design tips for creating interactive learning and teaching programs to develop a positive and supportive approach that challenges and facilitates cognitive growth in student knowledge, skills and learning behaviours.

Stimulating student interaction via the creation of interactive and dynamic online curriculum design teachers may communicate more effectively with students as well as sharing their knowledge and skills with each other.

The authors explore Kegan’s ACD framework (1982, 1998, 2009) within the context of tertiary teaching and learning design for management accounting. The authors propose online strategies for each of the levels of development in the form of supports and challenges.

This study aims to explore the potential impact of country-level governance in corporate financing structures.

A two-step system generalized method of moment was used due to the endogeneity issue. The whole sample comprises 3,761 firms in five economies – China, India, Pakistan, Singapore and South Korea – from 2007 to 2016.

The results indicate that the debt option for financing is not favorable under governments with an adequate governance arrangement. However, there is a direct and significant link between country governance and equity financing because in adequate governance arrangements, the possibilities of information asymmetry are minimal and businesses consider equity a more appropriate and safer financing instrument. In contrast, firms prefer to trade-credit financing in poor governance economies, which confirms an adverse link between trade credit and adequate governance.

The country’s governance should be considered a sensitive matter when deciding about corporate financing.

This arrangement of variables has not been previously analyzed in the literature, suggesting the study’s novelty.

This study aims to examine the impact of agency cost, Islamic board characteristics and corporate governance on the performance of Islamic institutions.

Based on the selected criteria, 92 Islamic banks (IBs) from 20 countries were selected for further research. The authors used generalized method moments (GMM) estimation method. The agency cost and Shariah board characteristics are the explanatory variables. The author uses the age of the bank and the size of the bank for variable control.

Empirical results indicate that first, agency costs represented by cast/total assets negatively affect IBs’ return on equity and net income. As agency costs rise, IBs’ financial performance declines. Second, Shariah supervisory board (SSB) size and board independence affect IB performance. The study found that SSB size positively affects IB performance.

This research contributes to the literature on IBs in different countries, which policymakers and practitioners can use to improve agency cost functions and Shariah board characteristics. Second, this analysis shows that IBs require specific attention for agency charges, given their operations and business structures. This study contributes to agency theory, which requires Islamic banking information and practices. Finally, the author has aided regulators and IBs by identifying the sources of agency cost practices that can be resolved. The other bank governance contribution is twofold. First, the author studied dual board governance in IBs (SSB and ordinary boards of directors). Second, the author examines how SSB and traditional board governance affect IB performance. This research focuses on banks listed on stock exchanges in the 20 countries analysed.

The research has policy and practical implications for central banks and IBs. By outlining appropriate regulatory guidelines and reporting systems, regulatory authorities can ensure Sharia compliance and protect the independence of IB Shariah department officers. Regulators and relevant stakeholders must ensure Sharia compliance, audits, inspections, reporting and accurate disclosure for IBs.

This paper offers original contributions to professionals in the field of IBs and stakeholders investigating the relationship between agency costs, governance of IBs, characteristics of Islamic supervisory boards and the performance of IBs.

Over the past few decades, the flow around circular cylinders has been one of the highly researched topics in the field of offshore engineering and fluid-structure interaction (FSI). In the current study, numerical simulations for flow around a fixed circular cylinder are performed at Reynolds number (Re) = 3900 with the LES method using the ICEM-CFD and ANSYS Fluent tool for meshing and analysis, respectively. Previously, similar studies have been conducted at the same Reynolds number, but there have been discrepancies in the results, particularly in calculating the recirculation length and angle of separation. In addition, the purpose of this study is to address the impact of time interval averaging to obtain the fully converged solution.

This study presents the LES method, using the ICEM-CFD and ANSYS fluent tool for meshing and analysis.

In the current study, turbulence statistics are sampled for 25, 50, 75 and 100 vortex-shedding cycles with the CFL value O (1). The recirculation length, angle of separation, hydrodynamic coefficients and the wake behind the cylinder are investigated up to ten diameters. The drag coefficient and Strouhal number are observed to be less sensitive, whereas the recirculation length appeared to be highly dependent on the average time statistics and the non-dimensional time step. Similarly, the mean streamwise and cross-flow velocity are observed to be sensitive to the average time statistics and non-dimensional time step in the wake region near the cylinder.

In the current investigation, turbulence statistics are sampled for 25, 50, 75 and 100 vortex-shedding cycles with the CFL value O (1), using large eddy simulation method at Re = 3900 around a circular cylinder. The impact of time interval averaging to obtain the fully converged mean flow field is addressed. No such consideration is yet published in the literature.

The purpose of this study is to establish Loratadine [LRD] quantification in purified and capsule formulations using a precise and specific Reversal Phase with a very high-performance liquid Chromatographic [RP-HPLC] technique. The approach was evaluated in agreement with the principles of the International Conference on Harmonization [ICH]. Arcus EP-C18 Ion Pac column, 5 m, 4.6 mm, 250 mm, mobile phase Methanol: Acetonitrile (60:40) v/v. Dibasic potassium phosphate buffer, pH 7.2, flow rate 1.0 ml/min.

The HPLC system used a 340 nm UV detector for testing. A 10-min run time was used for the analysis. At concentrations ranging from 2 to 10 g/ml, the technique was linear (R² = 0.9998), exact (intra-day and inter-day relative standard deviation [RSD] values 1.0%), accurate (range recovery = 96%–102%), exclusive and strong.

The detecting and quantitation limits were 0.92 g/ml and 2.15 g/ml, respectively.

The findings demonstrated that the proposed method could accurately determine LRD in bulk and pill dose formats quickly and accurately.

This study aims to identify the essential elements impacting the adoption of blockchain technology (BCT) in supply chain management (SCM) by integrating the technology acceptance and information system success (ISS) models.

Questionnaire-based data was collected from 236 supply chain professionals from Beijing. The proposed research framework was evaluated using structural equation modeling (SEM) by using SPSS 23 and AMOS 24 software.

The empirical findings specify the positive influence of total quality on perceived usefulness and compatibility. Further, perceived ease of use positively influences perceived usefulness, compatibility and behavioral intention. Moreover, perceived usefulness positively impacts compatibility and behavioral intention. Compatibility positively influences behavioral intention. Finally, technology trust was found to be a significant moderator between perceived usefulness and behavioral intention and between perceived ease of use and adoption intention to use BCT in SCM.

This study empirically develops the second-order construct of total quality, representing the ISS model. Furthermore, this study established how the ISS and technology acceptance models influence behavioral intention through compatibility. Finally, this study confirmed the moderating role of technology trust among perceived ease of use, perceived usefulness and behavioral intention.