This study examines the role of the Management Accounting System (MAS) in supporting interorganizational performance through Integrated Information Systems (IIS). Using a bibliometric analysis approach on global publications, the research explores trends, core themes, and the relationships among MAS, IIS, and interorganizational performance. The results indicate a significant increase in publications related to this topic since 2007, with prominent focuses such as cost accounting, competition, decision-making, and accounting. The integration of IIS and MAS has been shown to enhance efficiency, coordination, and transparency within interorganizational relationships, as well as to support strategic decision-making. The study also identifies learning systems and organizational learning as areas that require further exploration.

Organizational learning for exploring Generative AI: CORE-sandbox experiments

Employee voice with purpose: Linking psychological safety, obligation and efficacy.

This study examines whether hospitals with stronger patient safety culture more consistently follow essential birth practices and have fewer adverse outcomes for mothers and newborns and whether this evidence can guide maternity care priorities in patient safety policy. We conducted a multicenter cross-sectional study in six public maternity hospitals in Brazil (November 2022 to February 2024). In each hospital, we measured patient safety culture using the Brazilian version of the Hospital Survey on Patient Safety Culture. From a systematic sample of 2183 births (approximately 360 per hospital), we reviewed charts to record eight essential obstetric and neonatal practices and 10 adverse outcomes. We created hospital-level composites for the practice bundle and adverse outcomes and correlated them with culture scores using Spearman coefficients (one-sided exact P-values). A total of 686 professionals responded to the survey, with a mean overall culture score of 43.6% (range: 29.5%-56.4%). "Perception of safety" and "non-punitive response to errors" were consistently low, while "management expectations," "organizational learning," and "teamwork within units" were relative strengths. Adherence was high for postpartum oxytocin (93.4%), vitamin K (95.9%), and newborn identification (91.1%), and low for partogram initiation (36.4%), birth companion (48.1%), and breastfeeding within the first hour (47.5%). Culture scores aligned positively with the practice bundle (ρ = 0.77; P = 0.072) and inversely with adverse outcomes-maternal (ρ = -0.77; P = 0.072), neonatal (ρ = -0.89; P = 0.019), and total (ρ = -0.94; P = 0.005). Findings support pairing culture-strengthening actions with clinical bundles to promote safer childbirth and prioritize maternity services in safety policy.

This study analyzed the use of artificial intelligence in the processes of guidance and psycho-pedagogical support at a public educational institution in Ecuador. The research was conducted with a quantitative approach, a non-experimental design, and a descriptive scope, considering a sample of 50 students from middle school, upper elementary school, and the unified general baccalaureate program. Pedagogical observation techniques, a structured survey, and an academic monitoring form supported by an artificial intelligence tool were employed. The results showed improvements in academic monitoring, personalized feedback, and the early identification of learning difficulties. Most students perceived the support as adequate, with notable progress in school organization, participation, and confidence in learning. Furthermore, it was observed that artificial intelligence optimizes the counselor's intervention by providing relevant information for pedagogical decision-making. The study concludes that artificial intelligence constitutes a complementary resource that strengthens attention to diversity and promotes inclusive education without replacing the professional role of the psycho-pedagogue within the school context.

ABSTRACT No information is available on the validation of the Jefferson Scale of Attitudes Toward Interprofessional Collaboration in Spanish (JeffSATIC-S). Few studies have examined attitudes toward collaborative work among medical residents, and research focusing specifically on medical residents in Mexico is currently absent. We evaluated the validity and reliability of the JeffSATIC-S. We then examined attitudes toward interprofessional collaboration among medical residents and their associations with empathy, personality traits – including covert narcissism – and affective – cognitive dysregulation. All medical residents at a public tertiary care teaching hospital were invited to participate in the survey; 213 completed the anonymous online questionnaire (77% response rate). Exploratory factor and reliability analyses were performed. Partial Spearman’s correlation coefficients (rs) were calculated, adjusting for sex, age, specialty, and year of residence. The factor structure resembled the original instrument. Cronbach’s alpha was 0.90 for working relationships and 0.73 for accountability. Empathy was significantly and positively correlated with the two domains (working relationships: rs = 0.557; accountability: rs = 0.495; p < .001). In contrast, aggression – hostility (rs = −0.212 and −0.241, respectively; p < .001) and affective – cognitive dysregulation (rs=−0.328 and −0.347, respectively; p <0.001) were significantly negatively correlated. Covert narcissism, impulsive sensation seeking, and neuroticism-anxiety were significantly and negatively linked to accountability, but not to working relationships. The JeffSATIC-S is valid and reliable. Individual factors influence teamwork attitudes in different ways: some affect both working relationships and accountability, whereas others affect only the latter. Medical educators should anticipate interpersonal variability when designing training to enhance attitudes toward interprofessional collaboration. At the organizational level, teamwork-supportive cultures and learning environments should benefit all learners while accommodating additional support when needed.

Integrating Three-Wide Education into HRM for talent development in Chinese enterprises.

The Metascientific Foundations of Dynamic Capabilities: A Popperian and Tarskian Framework for Organizational Learning and Growth

ABSTRACT The evolution of international trade institutions significantly impacts firm competitiveness, requiring exporting firms to adapt to institutional changes. While some firms effectively leverage these opportunities, others struggle to do so. This study conceptualizes the institutional knowledge (IK) of exporting firms within the context of free trade agreements (FTAs) and examines its predictors and outcomes. Based on a survey of 152 exporting SMEs in South Korea’s agricultural and food sectors, this study reveals that IK facilitates greater FTA utilization, and that organizational learning capabilities (OLC) promote firms’ IK. These findings not only underscore the importance of IK for exporting SMEs to enhance competitiveness but also highlight the role of OLC in strengthening IK. Business leaders should recognize the importance of IK under dynamic trade institutional changes and advance OLC to foster internal IK. This research contributes to the international business literature by highlighting the role of IK and OLC in export competitiveness.

Purpose This research qualitatively synthesizes the literature and examines the antecedents and consequences of digital leadership. It provides a conceptual map of digital leadership that links research-based theoretical development to pragmatic application in digital transformation. Design/methodology/approach This review integrates findings from 26 peer-reviewed articles to examine digital leadership. It focuses on qualitative synthesis to examine the antecedents, mediators, moderators, and consequences of digital leadership. Findings Digital leadership extends e-leadership by strategically using technology to drive organizational change and system redesign. It is shaped by factors such as market orientation, digital culture, organizational learning, and network capability, which enhance innovation and transformation readiness. It improves employee performance, innovation capacity, and financial outcomes. Moderators like IT integration, big data analytics capability, and psychological capital influence its effectiveness. Unlike traditional leadership, it embeds technology into strategies to sustain dynamic capabilities in complex environments. Conclusion However, some scholars identify certain levels of confusion about the concepts of digital leadership and e-leadership. The authors are supposed to analyze external and psychological factors, as well as qualitative approaches, to enhance understanding and improve practice. Moreover, this paper presents future research directions and extends the existing knowledge base by identifying the potential antecedents and consequences of digital leadership.

Background Patient safety culture (PSC) is a cornerstone of healthcare quality. Assessing PSC helps identify organizational strengths and gaps to guide safety improvements. Objective To explore determinants of patient safety culture among healthcare providers in a tertiary care hospital in India and compare findings with global benchmarks. Methods A cross-sectional descriptive study was conducted among 554 healthcare providers using the AHRQ Hospital Survey on Patient Safety Culture (HSOPSC). Data were analyzed to determine composite scores across safety culture dimensions and compared with international datasets. Results Teamwork within units (82%) and organizational learning (76%) emerged as strengths, while staffing (48%) and non-punitive response to errors (45%) scored lowest. Compared with global data, the hospital performed better in teamwork but lagged behind in staffing adequacy and communication during transitions. Conclusion The study highlights both strengths and challenges in PSC. Enhancing staffing, fostering a just culture for error reporting, and improving communication are key priorities. Findings provide a foundation for leadership-driven interventions aligned with global patient safety standards.

This study examines the management of inclusive education services as a strategic approach to enhancing school competitiveness in primary schools and madrasah ibtidaiyah in Tulungagung, Indonesia. Employing a qualitative multi-case study design, the research was conducted at SD Muhammadiyah 1 Tulungagung, SDI Al Azhaar Tulungagung, and MI Modern SAKTI Permatahati Ibu Tulungagung. Data were collected through in-depth interviews, participant observation, and document analysis involving school leaders, inclusion coordinators, Special Assistant Teachers, classroom teachers, and parents. Data analysis followed an interactive model consisting of reduction, display, and cross-case thematic verification. The findings reveal a coherent managerial cycle comprising needs analysis, integrated planning, consistent implementation, and continuous evaluation. Early identification and institutional readiness assessment ensure precise service alignment. Planning integrates individualized education programs, teacher professional development, and structured parental collaboration. Implementation operationalizes curriculum adaptation, therapeutic support, and inclusive participation in flagship programs. Evaluation mechanisms generate feedback loops that sustain service innovation and organizational learning. The study proposes a conceptual framework linking inclusive service management to student achievement, public trust, and institutional differentiation. Inclusive education management emerges not only as a rights-based obligation but also as a strategic driver of sustainable school competitiveness grounded in service quality and reputational capital.

This study investigates which critical success factors enable knowledge management activities in tourism SMEs and how organizational learning mediates the knowledge management-financial performance relationship. Using an online survey of tourism SME managers (n = 100, predominantly Finnish), we found that organizational learning fully mediates the relationship between knowledge management activities and financial performance, with no direct effect observed. Human resource management emerged as the most influential critical success factor, followed by strategy, resources, and information technology, while management leadership, culture, and measurement showed no significant effects. These findings extend the knowledge-based view of the firm by establishing organizational learning as the essential mechanism through which knowledge management generates financial returns in tourism SMEs, revealing contextual specificity in critical success factors within the tourism SME context and demonstrating that simplified linear models assuming direct knowledge-performance linkages may not apply universally.

This study examines how non-governmental organizations (NGOs) in Uganda navigated the dual health crises of Ebola and COVID-19, focusing on the crisis management strategies and resilience-building mechanisms employed to sustain operations and deliver essential health services. The research seeks to understand how organizational structures, leadership approaches, and community engagement contributed to adaptive capacity in the face of severe public health disruptions. A qualitative research design was employed, involving in-depth, semi-structured interviews with 30 program managers and emergency response coordinators from leading NGOs, including BRAC, AMREF, and the Uganda Red Cross. Data were analyzed using thematic analysis, guided by a resilience and crisis management framework, to identify patterns and strategies relevant to health emergency contexts. The analysis revealed five core strategies underpinning resilience: (1) preparedness and early warning systems that enabled rapid mobilization and proactive risk mapping, (2) adaptive leadership and decentralized decision-making that ensured timely, context-specific responses, (3) resource mobilization and partnership networks that leveraged local and international collaborations for operational continuity, (4) staff well-being and psychosocial support mechanisms that maintained workforce motivation and safety, and (5) organizational learning and post-crisis adaptation, where lessons from previous outbreaks strengthened agility and coordination with government and international health agencies. The findings provide actionable insights for NGOs, policymakers, and global health actors on integrating resilience principles into health crisis management. Strengthening local partnerships, embedding flexible operational structures, and investing in staff well-being are critical to maintaining service continuity in resource-limited settings during public health emergencies. This study is among the first to provide a comparative qualitative analysis of NGO crisis management practices across two major infectious disease outbreaks in Uganda. By integrating perspectives from frontline managers and coordinators, it offers context-specific lessons on resilience that bridge humanitarian action and health systems strengthening in Sub-Saharan Africa.

In the era of digital transformation and VUCA (volatility, uncertainty, complexity, ambiguity) environments, continuous organizational learning has become a strategic necessity to remain viable. While traditional classroom training was the standard, e-learning is increasingly adopted for its efficiency and flexibility in human resource development. However, doubts remain regarding the comparative effectiveness of digital versus face-to-face formats, specifically concerning dropout rates and social isolation. This study investigates the specific advantages of each format and the critical role of organizational learning culture in ensuring success. Based on a systematic literature review, this paper analyses theoretical foundations and practical applications to assess both learning modalities. It conducts a comparative assessment to determine their suitability for different organizational contexts and skill requirements. The analysis reveals that while e-learning excels in flexibility and factual knowledge transfer, face-to-face training is superior for social interaction and developing practical skills. Effectiveness depends less on the format itself and more on the didactic design and alignment with the organizational learning culture. These findings imply that organizations should move beyond an either/or approach towards blended learning strategies. To remain viable in the long term, they must promote Deutero learning (the ability to learn how to learn) within their cultural framework.

This study examined the interplay between leadership practices and organizational culture as critical drivers of effective public service delivery in public-sector organizations. Despite the prevailing emphasis on structural reforms and performance metrics, this qualitative research highlights the significance of internal organizational dynamics in shaping service outcomes. The study involved in-depth interviews with 35 purposefully selected public-sector employees across various roles. Thematic analysis revealed four interrelated themes: leadership as a cultural cue; organizational culture as an interpretive lens for policy implementation; the role of ethics and accountability in fostering public trust; and the influence of discretion and power dynamics on service delivery. The Findings reveal that leadership influence is primarily exercised through daily sense-making rather than formal authority, with organizational culture mediating how policies are interpreted and enacted in practice. This research contributes to the public administration literature by integrating leadership and culture within an interpretive framework, emphasizing the importance of internal processes in understanding variations in public service delivery outcomes. The implications for leadership development, organizational learning, and governance reform are significant, underscoring the need to shift toward culturally informed leadership practices to enhance the efficacy of public service.

Purpose Exaptation is an important source of enterprise innovation, and its antecedents have attracted extensive attention. Drawing on the knowledge ecosystem theory, organizational learning theory, knowledge-based view and dynamic capability theory, this study focuses on how ambidextrous learning (AL) (exploratory and exploitative learning) affects exaptation and examines how knowledge scope (KS) and knowledge reconstruction ability (KRA) moderate the relationship between AL and exaptation. Design/methodology/approach Hypotheses were tested via hierarchical linear regression (SPSS) on 354 firm-level questionnaires from Chinese enterprises. Findings The results revealed that exploratory and exploitative learning improve exaptation, whereas KS and KRA, respectively, enhance the relationship between AL and exaptation. Further analysis demonstrated that the interaction between KS and KRA significantly strengthened the relationship between exploratory learning and exaptation, while the interaction failed to enhance the relationship between exploitative learning and exaptation. Practical implications The study suggests that high-tech firms should engage in both exploratory learning external and exploitative learning activities to promote exaptation. Moreover, leveraging KS and KRA can enhance exaptation. Originality/value This study contributes to the literature on AL outcomes by empirically exploring the effects of exploratory and exploitative learning on exaptation, thus extending the application field of the organizational learning theory. Additionally, by revealing the contingency effects of KS and KRA, this study enriching the research on knowledge-based view and dynamic capabilities theory. Furthermore, the research findings can provide helpful implications for enterprises to achieve exaptation effectively.

The growing pace of the introduction of generative artificial intelligence (GenAI) into organizational processes is changing the way workers cooperate with technology. Based on Social Exchange Theory, we propose that the perception of employees regarding the value of GenAI-based agents, their vulnerability and privacy, and their self-concern would determine the collaboration with GenAI agents, which subsequently would predict the knowledge sharing, job thriving, and well-being. The findings show that perceived GenAI-based value has a strong positive impact on human-GenAI-based agent collaboration, but data vulnerability and privacy concerns have no significance. Interestingly, self-concern has a positive effect, which implies that identity-based fears can be used to drive active use of GenAI-based agents. Knowledge sharing, job thriving, and well-being are highly predicted by human-GenAI-based agent collaboration, and organizational exploratory innovation moderates these correlations. These results extrapolate the Social Exchange Theory to human-AI situations, dispel the assumptions of the consistently negative impact of risk perception, and emphasize the relevance of organizational climate to the implementation of the advantages of AI cooperation. The paper provides both theoretical and practical understanding of the way in which employees interact with GenAI-based agents to ensure that organizational learning and psychological outcomes of employees are achieved.

Proactive and reactive CSR and sustainability performance: Knowledge and organizational learning

Analytical capacities at the heart of learning health systems: Conceptual framework based on a developmental literature review.