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  • New
  • Research Article
  • 10.1108/ijlm-06-2025-0390
Unraveling digital supply chain adoption's mechanisms through a moderated mediation model of resource mobilisation, quality management commitment, and digital maturity
  • Mar 5, 2026
  • The International Journal of Logistics Management
  • Rachid El Gadrouri + 2 more

Purpose This study investigates a research model linking resource mobilisation (RM), management commitment to quality (MCQ), digital supply chain adoption (DSCA) and operational performance (OP) under the moderating role of digital maturity (DM). Design/methodology/approach Data were gathered using an online questionnaire distributed to a sample of Moroccan manufacturing firms. A total of 130 valid questionnaires were analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings The results indicate that RM influences MCQ significantly, which in turn affects DSCA, leading to a positive impact on OP. In addition, the findings reveal that DM lessens the strength of the relationship between DSCA and OP, suggesting that the more digitally mature the organisations the more the risk of rigidity integration with operational gains. These findings provide nuanced insights into the mechanisms and effects of DSCA. Originality/value This study contributes to literature on DSCA by testing a model that links digitalisation's resources, MCQ and DM. The findings offer actionable guidance for managers. They clarify the role of MCQ in achieving positive effects on DSCA and operational gains while also warning against the threats of rigidity stemming from DM.

  • New
  • Research Article
  • 10.36948/ijfmr.2026.v08i02.70674
Democratic Decentralization and the Right to Education: An Evaluative Study of School Management Committees (SMCs) in Kurnool District
  • Mar 5, 2026
  • International Journal For Multidisciplinary Research
  • V.M Rajasekhar + 1 more

The Right to Education (RTE) Act 2009 is not merely a legal mandate for schooling but a significant experiment in Democratic Decentralization. Section 21 of the Act mandates the creation of School Management Committees (SMCs), envisioning them as vehicles for participatory democracy where parents and local stakeholders oversee school governance. This paper critically examines the political efficacy of SMCs in the Kurnool district of Andhra Pradesh. Through a Political Science lens, it analyzes whether these committees have truly empowered marginalized communities or if they have fallen prey to "elite capture" by local political leaders. The study concludes with recommendations to strengthen grassroots educational governance.

  • New
  • Research Article
  • 10.71462/sfpl2601004
Organizational Barriers to Health Promotion Programs Implementation among Civil Servants in the Port Harcourt Metropolis, Rivers State
  • Mar 4, 2026
  • Nexus of Medicine and Laboratory Science Journal
  • Charity Orisa-Ubi + 1 more

Abstract Background: Health promotion programs are vital for improving employee well-being and productivity, particularly within the civil service where occupational stress and sedentary work patterns are common. Despite their importance, the implementation of such programs in public sector organizations often faces significant challenges. Aim: This study examined organizational barriers to the implementation of health promotion programs among civil servants in Port Harcourt Metropolis, Rivers State, Nigeria, with a specific focus on inadequate funding, lack of management support, and insufficient infrastructure. Methodology: A cross-sectional research design was adopted, and data were collected from 387 civil servants selected through a multi-stage sampling technique from various public offices across five local government areas. Data were gathered using a structured questionnaire validated by experts, with a reliability coefficient of 0.86. Descriptive statistics were used to answer the research questions, while regression analysis tested the hypotheses at a 0.05 level of significance. Results: Findings revealed that inadequate funding (grand mean = 2.80) and lack of management support (grand mean = 2.71) constituted barriers to a high extent and were significantly associated with the implementation of health promotion programs (p < 0.05). Insufficient infrastructure also constituted a barrier to a high extent (grand mean = 2.57); however, it showed no significant association with program implementation (p > 0.05). Conclusion: The study concludes that organizational factors, particularly funding and management commitment, play a critical role in determining the success of workplace health promotion initiatives. It therefore recommends increased financial investment, stronger managerial involvement, and strategic organizational support to enhance the effective implementation of health promotion programs among civil servants in Rivers State.

  • New
  • Research Article
  • 10.1016/j.frl.2026.109729
Management's Commitment to Integrity and Corporate Financial Risk
  • Mar 1, 2026
  • Finance Research Letters
  • Jida Jiang + 2 more

Management's Commitment to Integrity and Corporate Financial Risk

  • New
  • Research Article
  • 10.1111/1541-4337.70427
From Past to Present: Transformation of Food Safety Management and Food Safety Culture in the California Almond Industry.
  • Mar 1, 2026
  • Comprehensive reviews in food science and food safety
  • Han Chen + 4 more

The California almond industry underwent a remarkable transformation in food safety management and culture following outbreaks of salmonellosis associated with the consumption of raw almonds in 2000-2001 and 2003-2004. However, limited studies have examined these changes from a longitudinal perspective. This study documents the transformation of food safety management in the California almond industry over an 18-year period, explores indicators of change in food safety culture, identifies the key factors driving these changes, and examines the determinants of industry-wide technology adoption. A multifaceted approach was used, consisting of document analysis and semi-structured interviews. This study provides a detailed review of the almond industry's responses to the outbreaks, highlighting the industry commodity board's proactive leadership in crisis management, collaborative research efforts, risk assessment, and the development of a mandatory Salmonella-control program to mitigate the risks associated with raw almonds. These measures significantly strengthened food safety management systems across the industry. The industry has also shown a shift in mentality toward food safety over time, evidenced by increased prioritization of food safety, stronger management commitment, and reduced resistance to change. A conceptual framework integrating institutional theory and diffusion of innovation theory is proposed to illustrate how external and internal institutional pressures, along with intervention characteristics, influenced the almond industry's adoption of Salmonella-control interventions. The study offers valuable lessons on proactive, industry-driven food safety improvements and self-regulation in enhancing food safety outcomes.

  • New
  • Research Article
  • 10.30574/wjarr.2026.29.2.0421
Knowledge, awareness and prevalence of safety cultures workers of indigenous oil and gas firms operating in the Niger Delta Region, Nigeria
  • Feb 28, 2026
  • World Journal of Advanced Research and Reviews
  • Isaac C + 2 more

The study examined the knowledge, awareness and prevalence of safety cultures workers of indigenous oil and gas firms operating in the Niger Delta Region, Nigeria. Response of 482 oil and gas workers from the sampled oil and gas companies in Nigeria (Niger Delta) on safety culture was collected using a structured survey questionnaire consisting of safety culture’s contributing constructs from four (4) domains in the cross-sectional descriptive research. However, descriptive statistics were employed for the study. Findings from the study show that there is a moderate domain’s mean values from the constructs for knowledge, awareness and prevalence; communication strategy; management commitment; and adoptive strategy (3.153, 3.175, 3.177 and 3.402 respectively) indicating moderate impact on safety performances, participation including safety compliance. It can be concluded that proper knowledge, awareness and prevalence of the safety culture contributed the least components to safety climates and there was no discernible difference between the practices of safety cultures in the indigenous oil and gas companies in the Niger Delta Region. It is recommended that there is need for more concerted effort in developing safety cultures in the indigenous oil and gas companies and adequate sanctions should be given to any industry that fails to comply. Also, the routine safety assessment should be carried out by firms with a view to receiving recommendations from employees on how to improve the safety culture of the firms in all upstream, midstream and downstream sectors.

  • New
  • Research Article
  • 10.59188/eduvest.v6i2.52671
Organizational and Strategy Impact Evaluation of CRM Implementation at Statistics Indonesia
  • Feb 27, 2026
  • Eduvest - Journal of Universal Studies
  • Geri Yesa Ermawan + 2 more

The increasing adoption of digital systems in public sector organizations has positioned Customer Relationship Management (CRM) as a strategic instrument for improving service quality and organizational performance. This study aims to evaluate the organizational and strategic impacts of CRM implementation at Statistics Indonesia through the SILASTIK system. An applied research design with a case study approach was employed to examine CRM implementation within its institutional context. The evaluation was conducted using a multi-perspective performance evaluation framework focusing on organizational capital, human capital, customer retention, customer expansion, and customer perceived value. Data were collected through a structured questionnaire distributed to internal CRM users, open-ended survey responses, and a semi-structured interview with a key system stakeholder. Quantitative data were analyzed using descriptive analysis, while qualitative data were examined through thematic analysis and KPI categorization. The findings indicate that CRM implementation has contributed positively to organizational alignment, service coordination, and internal efficiency, particularly in terms of management commitment, knowledge sharing, and productivity. However, limitations were identified in behavior-oriented adoption, structured training mechanisms, system integration, and the systematic measurement of customer-oriented performance dimensions. Overall, the study demonstrates that CRM implementation at Statistics Indonesia has progressed beyond a technical system and now functions as an organizational enabler, although its strategic potential has not yet been fully realized. These findings provide empirical insights into CRM evaluation in public sector statistical institutions and offer a foundation for strengthening CRM governance and performance management.

  • New
  • Research Article
  • 10.35446/dayasaing.v12i1.2594
MANAJEMEN REKRUTMEN BERBASIS KOMPETENSI SEBAGAI STRATEGI MENINGKATKAN KUALITAS SUMBER DAYA MANUSIA
  • Feb 21, 2026
  • Jurnal Daya Saing
  • Diah Fachrunisa + 3 more

The increasingly dynamic business environment requires organizations to possess human resources (HR) that are competent, adaptive, and competitive. One strategy to improve the quality of human resources is the implementation of competency-based recruitment management. This study aims to analyze the implementation of competency-based recruitment as a strategy for enhancing HR quality at PT Bank Negara Indonesia (Persero) Tbk, as well as to identify supporting factors, obstacles, and its impact on organizational performance. The research employs a qualitative descriptive approach, with data collected through in-depth interviews, observation, and documentation studies. The research informants include HR managers, line managers, and newly recruited employees. Data analysis is conducted using the Miles and Huberman model through the stages of data reduction, data display, and conclusion drawing, with data validity ensured through triangulation. The results indicate that competency-based recruitment improves the alignment between individual competencies and job requirements, strengthens a meritocratic culture, and reduces employee turnover rates. The main supporting factors include top management commitment, the use of digital technology, and collaboration between HR departments and line managers. The obstacles encountered include resistance to change and limited understanding of competency-based methodologies. Overall, competency-based recruitment has proven effective in improving HR quality and supporting the sustainability of organizational strategies in the banking sector. Keywords: Competency-Based Recruitment, Human Resource Management, Banking Sector

  • New
  • Research Article
  • 10.1080/10429247.2026.2621688
Investigating Enablers of Integrated Lean Green and Six Sigma Implementation for Sustainable Manufacturing: A Fuzzy DEMATEL-ANP Approach
  • Feb 18, 2026
  • Engineering Management Journal
  • Jaiveshkumar Gandhi + 3 more

ABSTRACT Manufacturing organizations’ survival has been threatened by international competition, changing customer demands, and resource scarcity. To ensure sustainable business growth, one of the most crucial approaches manufacturing companies should employ is to successfully integrate Lean Green and Six Sigma (LG&SS) strategies. This study identifies, evaluates and establishes a contextual relationship between LG&SS enablers within three sustainability dimensions: social, economic, and environmental and also investigates the causal relationships between them. A fuzzy decision-making trial and evaluation laboratory structural evaluation (DEMATEL) methodology is employed in conjunction with an analytical network process (ANP) for this purpose. The study provides a quantitative evaluation framework and a strategy map for implementing integrated LG&SS in the manufacturing SMEs. The findings reveal that employee empowerment is the most important enabler. Top management commitment and support, as well as consumer demand for Green products, drive the successful implementation of integrated LG&SS. The ‘Environmental’ perspective is the most important dimension of sustainability, while the ‘Economic’ dimension is the driving force behind implementing integrated LG&SS. The article contributes to the field of sustainable operations in two ways. First, it proposes a framework along with strategy map for assessing and quantifying the causal relationships between the three dimensions of sustainability and their associated enablers. The proposed approach can be seen as a proof-of-concept and be adjusted to the diverse set of industries and organizations to conciliate the characteristics of the organization Second, it conducts an empirical study to generate significant managerial insights and policy suggestions.

  • New
  • Research Article
  • 10.1108/tqm-07-2025-0410
Operational excellence themes: past, present and future
  • Feb 17, 2026
  • The TQM Journal
  • Jiju Antony + 6 more

Purpose This study aims to examine the evolution of Operational Excellence (OpEx) by integrating academic and practitioner perspectives, and to propose a conceptual framework that links past foundations with future themes shaped by digitalisation and sustainability. Design/methodology/approach The study is based on a qualitative thematic analysis of insights from 31 global experts (15 academics and 16 practitioners) who shared their perspectives on the definition, past highlights and future themes of OpEx. These empirical findings complement relevant literature to provide context and ensure theoretical grounding. Findings he study consolidates a working definition of OpEx in the digital era and identifies five dominant past themes (continuous improvement, quality culture, top management commitment, productivity and process enhancement and either leadership or tools and techniques). It further highlights five emerging future themes, with consensus on digital transformation, sustainability and human–machine integration, as well as divergence around agility/resilience versus holistic approaches and evolving leadership. A conceptual framework is proposed that synthesises these findings, showing the progression of OpEx from its foundations to its future priorities. Practical implications The framework offers managers a roadmap to align OpEx initiatives with the twin imperatives of digitalisation and sustainability. It provides sector-specific guidance: in manufacturing, leveraging data-driven Lean Six Sigma with Industry 4.0 tools; in services, strengthening culture and leadership to sustain improvement; and in the public sector, integrating agility and stakeholder engagement to enhance transparency and citizen value. Originality/value This paper contributes originality by bridging academic and practitioner viewpoints, consolidating a definition of OpEx for the digital age, and proposing a novel framework that connects historical foundations with future strategic themes. Unlike prior reviews, it explicitly positions OpEx as a socio-technical system integrating cultural, technological and sustainability dimensions, offering both conceptual clarity and actionable guidance for organisations.

  • New
  • Research Article
  • 10.3126/pp2.v2i3.90985
Barriers to Effective Development and Utilization of Teaching and Learning Materials in Schools
  • Feb 17, 2026
  • Pashupati Pragya पशुपति प्रज्ञा
  • Laxmi Devi Shrestha

This paper examines the development and use of teaching and learning materials (TLMs) in Nepalese schools, emphasizing their role in enhancing educational outcomes. It Draw the national performance data and international research, this study identifies inadequate use of instructional materials as a major factor contributing to low student achievement in Nepal. It also highlights the importance of diverse, contextually relevant, and low-cost materials, including locally sourced and ΙCT-integrated resources to promote student engagement, conceptual understanding, and knowledge retention. Despite supportive policies and government budget allocations, TLM integration remains inconsistent due to traditional teacher-entered practices, low levels teacher training, insufficient innovation, and lack of institutional support. This paper provides evidence-based insights into TLM effectiveness and it also offers practical recommendations for teachers, parents, school management committees, and government authorities to support development, accessibility, and classroom implementation. To Strength the use of TLMs is crucial for advancing inclusive, learner centered education and to improve academic performance across Nepal's varied learning contexts.

  • Research Article
  • 10.65150/ep-gjetr/v2e2/2026-02
Driving Operational Excellence in Higher Learning Institutions: Integrating Shingo Model, Lean Six Sigma, Hoshin Kanri
  • Feb 5, 2026
  • Global Journal of Engineering and Technology Research
  • Tsapi T Kevin + 2 more

Higher education institutions (HEIs) often struggle to implement improvement initiatives that promise significant benefits but fail to produce lasting change. This paper integrates the Shingo Model with Lean, Six Sigma, and Hoshin Kanri to cultivate a culture of continuous improvement while minimizing complexity. Through a systematic two-phase literature synthesis, we analyze core principles, perform a comparative evaluation highlighting that the Shingo Model excels in cultural focus, leadership, and change management, while Lean provides rapid implementation. Our findings also map critical failure factors (CFFs) to Shingo principles, revealing how principles like "Lead with Humility" and "Create Constancy of Purpose" address management commitment and training inadequacies. We develop the Principles-Tools-Align (PTA) framework, emphasizing the Shingo Model’s foundational principles, Lean's operational tools, and Hoshin Kanri's strategic alignment. This research illustrates how the PTA framework offers distinct strategies to enhance infrastructure development, align curricula with labor market needs, and maximize resource utilization. By providing HEIs with a robust roadmap that resolves the tools-only paradox, the PTA framework facilitates sustained academic excellence through the synergy of culture, execution, and alignment, ultimately optimizing operational effectiveness and enhancing stakeholder satisfaction.

  • Research Article
  • 10.1177/00258024261419614
A medico-legal analysis of litigation in cardiology and cardiac surgery: An 11-year case series and comparison of out-of-court resolution and legal proceedings.
  • Feb 4, 2026
  • Medicine, science, and the law
  • Alessandra Zappi + 3 more

Recent decades have been characterized by an exponential increase in medico-legal litigation and an accentuated interest in healthcare responsibility. This study aims to examine cases of alleged medical negligence in Cardiology and Cardiac Surgery in one of the largest hospitals in north-west Italy, over a 11-year period (2013-2023). The primary objective of this study is to conduct a comparative analysis between compensation claims initially advanced by patients (or their legal representatives) in the pre-trial phase and the final outcomes of legal proceedings brought before the court. This article provides an important opportunity for a critical and in-depth analysis of litigation in the fields of cardiology and cardiac surgery, with the aim of improving the efficiency of case management.In the period 2013-2023, San Martino Polyclinic Hospital received a total of 1704 compensation claims, of which 39 (2.29%) were related to alleged cardiological and cardiosurgical professional liabilities. About 64.10% of the compensation claims (25 out of 39) were deemed illegitimate due to the absence of professional responsibility, and were therefore rejected by the Claims Management Committee (CMC). In 38.5% of cases, legal action was pursued, and in four cases, the hospital was ordered to compensate the patient for medical negligence. Conversely, in three cases, the Judge's ruling was in favour of the Hospital. Currently, eight legal actions remain ongoing, and their outcomes are pending.Overall, over the 11-year study period, litigation cases in the cardiology and cardiac surgery fields were relatively infrequent.

  • Research Article
  • 10.1371/journal.pone.0341176
Making community-based health planning and services work: Staffing, accountability and digital integration for quality primary health care in Northern Ghana
  • Feb 2, 2026
  • PLOS One
  • Dennis Chirawurah + 7 more

BackgroundStrengthening primary health care through Ghana’s Community-based Health Planning and Services (CHPS) strategy depends on functional community structures, responsiveness, and integration into health information systems. However, the extent to which CHPS zones use the Ghana Community Scorecard (CSC) to promote accountability, equity, and service improvement remains unclear. We assessed CHPS staff categories and functionality in Northern region of Ghana and their ability to support Community Health Management Committees (CHMCs) in health facility assessments, Community Health Action Plans, and updating of results into existing digital platforms.MethodA cross-sectional design combined quantitative surveys and qualitative interviews across 86 CHPS zones in six districts between March 13–20, 2024. Analysis focused on staff categories, functionality, CSC trainings, facility assessment, utilization of results, feedback mechanisms, and service improvements. Qualitative data explored barriers and enablers shaping CHPS performance.ResultsThe 86 CHPS zones employed 549 health workers, predominantly female (51%). Categories included Community Health Officers (5%), midwives (17%), registered nurses (14%), enrolled nurses (33%), community health nurses (27%) and others (5%). Overall, 96% of CHPS zones were functional based on staff, CHMCs, volunteers, equipment, and service provision. About 88% had basic equipment. Services include outreach, home visits, minor illness treatment, antenatal care, and referrals. CSC training reached 41% of Community Health Officers and other health workers. Only 36% of the CHPS zones uploaded facility assessment results to existing digital platforms, and 46.5% implemented improvements from CSC recommendations. High-performing districts benefitted from adequate staffing, training, Non-Governmental Organization support, and community mobilization. Barriers included limited training coverage, exclusion of midwives and nurses from training, and persistent Gender, Equity and Social Inclusion (GESI) gaps.ConclusionCHPS zones show functionality but face challenges in staff capacity, training, and digital integration. Gaps in inclusivity and equipment provision limit effectiveness. Scaling-up training, strengthening human resources, improving basic equipment provision, and embedding GESI are essential to ensure CHPS zones deliver equitable, accountable, and quality services.

  • Research Article
  • 10.52028/rfdfe.v15.i28.art.03.sp
A aprovação do Comitê Gestor do IBS sem a eleição dos representantes municipais – Quão longe o novo federalismo brasileiro pode ir sem uma perna?
  • Feb 1, 2026
  • Revista Fórum de Direito Financeiro e Econômico
  • Carlos Henrique Crosara Delgado

Brazilian Tax Law system has suffered considerable transformations in the last years. Among them, without any doubt, deserves attention the tax reform approved by the enactment of Constitutional Amendment number 132/2023, which opened a new chapter in the history of both tax and financial federalism, regarding consumption taxation. Targeting simplicity, neutrality, legal security and other values brought by the tax reform, States and Municipalities lose respectively their ICMS and ISS taxes but, in return, are granted with the IBS that absorb both. The new IBS tax will be collected, audited, managed and its trillionaire yield will be shared between federative entities by the Management Committee (PLP 108/2024), which will be composed by the same number of State and Municipal representatives (27). However, the 5570 Municipalities declared war against each other, claiming the very valuable seats on the Management Committee and, up to now, the deadlock persists. The States, instead of helping to solve this conflict, saw on it an opportunity and simply implemented the Management Committee only with their representatives and already had chosen its President on their own. Even before crawling, a huge wound was open in the new Brazilian fiscal federalism, which if not healed immediately, it can gangrene and make it lose one leg, producing priceless depletory consequences to the Country. This paper seeks, considering its limitations, to contribute to the healing of this evil.

  • Research Article
  • 10.47467/elmal.v7i2.11298
Analisis Faktor-Faktor Penghambat Total Quality Management Terhadap kualitas Pekerjaan Programmer PT XYZ
  • Feb 1, 2026
  • El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
  • Andika Fauzi Hadiana + 1 more

This qualitative study analyzes barriers to Total Quality Management (TQM) implementation affecting programmer work quality at PT XYZ, a software development company certified with ISO 9001:2015. Using a descriptive case study approach, data were collected through in-depth interviews with seven informants and supported by secondary data including QA reports, internal audit results, SDLC audits, and training records from 2021–2025. Data analysis applied the Miles and Huberman model, supported by Fishbone Diagram and SWOT analysis. The study focuses on four TQM dimensions: management commitment, employee involvement, training and development, and continuous improvement. Findings indicate that TQM implementation barriers are interrelated, including weak enforcement of quality standards due to deadline pressure, limited employee involvement, inconsistent training programs, and ineffective PDCA cycles. These barriers negatively affect programmer work quality, reflected in recurring CAPA findings, increased audit non-conformities, high bug rates, declining code quality ratings, and skill gaps among programmers. The study recommends strengthening management commitment, enhancing employee involvement, establishing continuous training programs, and optimizing systematic continuous improvement practices to sustainably improve programmer work quality.

  • Research Article
  • 10.1016/j.techsoc.2026.103255
Prudent Promises: The Impact of Online Public Opinion Attention on Managerial Commitment to Integrity in China
  • Feb 1, 2026
  • Technology in Society
  • Jian Hu + 3 more

Prudent Promises: The Impact of Online Public Opinion Attention on Managerial Commitment to Integrity in China

  • Research Article
  • 10.55537/bigint.v4i1.1482
Leveraging Portfolio Websites as Business Process Management Enablers to Improve Operational Effectiveness
  • Feb 1, 2026
  • Bigint Computing Journal
  • Abdul Malik + 2 more

Business Process Management (BPM) is a systematic approach to optimize business processes through continuous improvement cycles. This research aims to analyze the implementation of BPM in improving operational effectiveness at PT. Aguna Poda Natoras through the development of a company portfolio website. Using qualitative research methods through in-depth interviews, observations, and document analysis, this study found that the implementation of BPM through portfolio website development provides significant impact on process efficiency, service quality improvement, and better coordination between departments. This research contributes a novel framework demonstrating how portfolio websites can serve as operational enablers in BPM implementation, specifically in technology service companies, bridging the gap between digital transformation strategy and measurable business outcomes through quantifiable improvements in lead conversion (75%), sales cycle reduction (50%), and response time enhancement (80%). The portfolio website serves as a digital platform that supports marketing processes, client communication, and company branding. Success factors include management commitment, employee involvement, appropriate technology selection, and continuous improvement culture. This research provides practical contributions for companies in designing effective BPM implementation strategies through digital transformation.

  • Research Article
  • Cite Count Icon 1
  • 10.1016/s2352-3018(25)00242-5
Safety, antiviral activity, and pharmacokinetics of long-acting injectable cabotegravir-rilpivirine in virologically suppressed adolescents living with HIV-1 (IMPAACT 2017/MOCHA): 48-week results of a multinational, phase 1/2, single-arm study.
  • Feb 1, 2026
  • The lancet. HIV
  • Aditya H Gaur + 52 more

Safety, antiviral activity, and pharmacokinetics of long-acting injectable cabotegravir-rilpivirine in virologically suppressed adolescents living with HIV-1 (IMPAACT 2017/MOCHA): 48-week results of a multinational, phase 1/2, single-arm study.

  • Research Article
  • 10.55927/ijbae.v5i1.559
The Dynamics of Green Accounting Implementation amid Regulatory Pressure and Global Market Demands
  • Jan 31, 2026
  • International Journal of Business and Applied Economics
  • Nurmadi Harsa Sumarta

The implementation of green accounting has become increasingly important amid growing regulatory and global market pressures for environmental transparency. In Indonesia, these pressures stem from environmental and capital market regulations, particularly in strategic industrial areas of Central Java. This study explores how a medium–large manufacturing company interprets and adapts its accounting practices in response to these demands. Using a qualitative multi-site case study, data were collected through in-depth interviews, observation, and document analysis, and analyzed thematically. The findings show that green accounting implementation evolves gradually, driven by regulatory requirements and reinforced by global standards such as ISO 14001 and GRI. While organizations undertake structural adjustments, improve environmental information systems, and integrate ecological costs into decision-making, implementation remains constrained by limited resources and technical readiness. Overall, the study highlights that green accounting dynamics result from the interaction between external pressures and internal organizational capacity, underscoring the need for regulatory support, technological readiness, and managerial commitment.

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