Organizational Restructuring Research Articles

Studi Literatur Review : Manajemen Infrastruktur

Infrastructure management is coordination between the physical work environment and employees and work in an organization to maintain the quality of an integrated work environment in operating, maintaining, improving and adapting through the organizational restructuring process so that employee contributions can be realized in achieving company goals. Strength in the form of commitment and individual strength is individual capital that is important for management. This shows that the organizational role of employee contributions as superior employees (store employees) creates intellectual capital through greater effort and hard work which is closely related to the creation of intellectual capital.

Establishing palliative care in tribal and rural Indian setting: A participatory action research approach.

e24085 Background: We established a palliative care center in the tribal area of Santhal Pargana, India, under a tertiary care facility, as a crucial step in addressing the palliative needs of oncology patients. This study assesses the center's inaugural year, focusing on referral patterns, morphine consumption, and pain management. Methods: Data from all patients visiting the palliative care outpatient department (OPD) in 2023 were prospectively collected and analyzed. The study focused on key palliative care indicators, including morphine consumption, patient referrals, and the mean Numeric Rating Scale (NRS) pain score after initial consultation. The PAR approach was utilized to tailor services to the community's needs. Results: The center observed an increase in patient referrals, from 8 new patients in January to 19 by December. The patient demographic primarily comprised individuals with head and neck cancer (43%), followed by breast cancer (28%) and gall bladder cancer (12%), alongside other types such as cervix, sarcomas, lung, and adult hematolymphoid malignancies. Bone metastasis was present in 46 (55.4%) patients at initial presentation. Morphine consumption demonstrated a notable rise, from 840 mg in May to 2860 mg in December, totaling 9800 mg for the year. The mean NRS pain score improved significantly from 6.5 in January to 4.3 post-initial consultation. The center maintained an overall median of 3 consultations per patient, and bereavement support was provided to 13 (15.7%) patients. Conclusions: The integration of the Participatory Action Research approach, specifically the CTC-5, was instrumental in the successful initiation and expansion of palliative care services within the center. The structured training, mentorship, and organizational restructuring, facilitated by the program, were crucial in establishing a modest palliative care infrastructure. This comprehensive approach not only enhanced care delivery but also ensured the sustainability and adaptability of palliative services, effectively addressing the gap in palliative care in rural, tribal settings.

Analysis of Company Size and Profitability on Company Value with Corporate Social Responsibility as Moderation

The health of financial performance is a determinant of a company's value. This is reflected as a record of good company performance in carrying out its operations. However, in addition to healthy financial performance factors, corporate social responsibility (CSR) practices are used as a reference for investors in assessing companies to provide funding. This study aims to empirically analyze the effect of profitability and company size on company value with corporate social responsibility as a moderation variable. The population used as the object of observation used is an energy sector company listed on the Indonesia Stock Exchange in 2020 - 2022 using quantitative methods with purposive sampling as a sampling technique. Data analysis techniques using Panel Data Regression Analysis and Moderate Regression Analysis (MRA) with the help of Eviews 12. Based on the findings in the study, that profitability has a positive and significant effect on company value, company size has a negative and insignificant effect on company value, CSR moderation variables moderate the effect of profitability on company value, CSR moderation variables are not able to moderate the effect of company size on company value on company value. Thus, researchers conclude that companies should optimize operations to identify profitable growth opportunities, organizational restructuring or unnecessary bureaucratic cuts to improve operational efficiency, and strengthen their commitment to corporate social responsibility practices as an integral part of their business strategy.

The Successful Transformation Strategies and Performance Analysis of Listed Companies: Taking Haier Company as an Example

This article takes Haier, a well-known listed company in China, as the research object, and explores in depth the strategies and performance analysis for successful transformation of enterprises. The article first provides an overview of the basic situation of Haier Company, focusing on its three stages of diversified development, international development, and global intelligent development, showcasing the growth process of Haier Company in continuous transformation. On this basis, this article further analyzes the key strategies for Haier's successful transformation, mainly including organizational strategy restructuring, product digitization, and digital platform construction. Then, this article also conducted a comprehensive evaluation of the transformation effect of Haier Company. The evaluation was conducted from two dimensions: financial performance and non-financial performance, and the results showed that Haier Company achieved significant improvement in financial performance and non-financial performance during the transformation process. Based on the above research, this article draws the conclusion of Haier's successful transformation and summarizes its experience. Research has found that Haier has achieved significant results in financial performance and comprehensive improvement in non-financial performance by implementing effective transformation strategies. This provides useful reference and guidance for other listed companies in China, which helps to promote the development of related industries.

Optimization of 3D printing supply chain in the era of live streaming e-commerce.

This study examines the effects of the rising live streaming e-commerce on the 3DP supply chain, employing system dynamics to develop separate models for pure polymer and polymer-metal mixed printing. The analysis focuses on optimizing the 3DP supply chain configuration. Results indicate that, based solely on printing time, cost, and quality metrics, Corporate-live-3DP services are optimal for live commerce scenarios. However, despite this, Private-live-3DP maintains a substantial consumer base in practice, as evidenced by literature data and case studies. Both models pose significant challenges to conventional supply chains, necessitating adaptation. For Corporate-live-3DP, optimization strategies may include technology advancements, digital transformation, agile manufacturing, global network optimization, innovative management, collaborative R&D, fine-tuned inventory control, quality system upgrades, talent development, and organizational restructuring. Conversely, Private-live-3DP can be optimized through consolidation of private 3D printing resources, demand prediction and order optimization, supply chain collaboration platforms, quality management extensions, inventory strategy adjustments, increased transparency, regulatory compliance, and risk mitigation measures.

Innovative Behaviour: Male Vs Female Entrepreneurs in Akwa Ibom State

It is observed that there are more male entrepreneurs engaged in entrepreneurial activities than female entrepreneurs given a number of factors that hinder the female entrepreneurs. However, does this translate to the male entrepreneurs being more innovative than the female entrepreneurs? This study aims to examine the innovative behaviour of male and female entrepreneurs in Akwa Ibom State. Using a survey design and a purposive sampling method, 250 respondents were examined for the study and the data analysed using descriptive statistics revealed the findings that both male and female entrepreneurs have similar levels of innovative behaviour, although the female entrepreneurs exhibited a slightly higher level of innovative behaviour in the areas of product innovation, process innovation, market innovation and raw materials innovation. The result indicated that the male entrepreneurs’ process innovation led to a slightly speedier delivery of their goods compared to the female entrepreneurs and that their goods stand out against competitors compared to the female entrepreneurs. In organisational restructuring, both male and female entrepreneurs have a similar level of innovative behaviour, however, the female entrepreneurs tend to reorder each division of their businesses to ensure employee’s effectiveness more than the male entrepreneurs and profit tend to increase more for the female entrepreneurs who reorder their businesses compared to the male entrepreneurs. Hence, more female citizens in the state need to be encouraged to startup and to stay creative and innovative.

Cognitive load, social values and financial distress: drivers of restructuring decisions

PurposeThis study aims to analyze the effect of cognitive load and social value orientation on managers’ preferences when they face with two types of restructuring choices in financially distressed firms: the first belonging to the family of organizational restructuring (massive layoffs) and the second to the family of financial restructuring (debt increases).Design/methodology/approachThe authors investigate experimentally the impact of managers’ cognitive load and social value orientation on the decision to restructure leveraged buyout (LBO) firms in financial distress by using either massive layoffs or debt increases.FindingsBy investigating the impact of managers’ cognitive load and social value orientation on the restructuring decision of an LBO firm in financial distress, the research reveals that, on average, cognitively loaded managers prefer massive layoffs over increased debt levels. The massive layoffs seemingly provide a relatively easier way to avoid conflict with influential, residual claimants. In contrast, social value–oriented managers actively avoid massive layoffs and prefer to increase debt.Research limitations/implicationsThese results imply that the performance mechanisms emphasized to improve agency relations, for example, in LBOs, have their own limitations during periods of financial distress. This study shows that one of these limits is related to cognitive distortions and personality traits.Originality/valueIn this research, the originality lies in understanding how managers’ internal factors affect their restructuring decision-making, in the case of LBO firms in financial distress.

Post Merger Financial Analysis: An AI & ML tool for Banks

This paper models the significance of mergers and acquisitions (M&A) in reviving the growth of obsolete or low performing organizations. In line with adapting to the changing circumstances and limiting exposure to the volatility, higher level of capital backing is necessary which only consolidation can achieve (Mantravadi, 2007). Banks being economic institutions are expected to be more directly involved in inclusive growth by including the whole economy in the growth and development, therefore, to support this belief, merger and acquisition as a strategic tool is studied. M&A is considered as one of the significant tools for organizational restructuring and value addition considering the volatility prevailing in the present business environment. It enables organizations to expand their horizon of operation, mitigating risks, explore new markets and geographical locations by creating synergies thereby increasing profitability gaining through competitive advantage. It includes the study of the factors and series of events that led the Government of India (GOI) to the merger of 10 public sector banks (PSB) into 4 merged entities, adoption of M&A as technique to achieve objectives moreover it studies acquisition of the Allahabad Bank by the Indian Bank to identify and interpret the purpose and potential of consolidation backed by a comparative analysis of pre-acquisition and post-acquisition performance of the above-mentioned banks. Key Words: Mergers and Acquisitions, Public Sector Banking (PSB), Indian Bank, Allahabad Bank, NPA and Synergy.

Navigating the challenges of establishing a new residency program in anatomic pathology based on the Accreditation Council for Graduate Medical Education International standards in the post–Soviet era Kazakhstan: strategies and successes

In 1991, after the dissolution of the Soviet Union, newly independent Kazakhstan faced challenges of a healthcare system in transition. Anatomic pathology practice remains one of the least developed medical specialties in Kazakhstan. Acute shortage of pathologists is a universal phenomenon. There is no subspecialty pathology practice as yet. Residency programs in anatomic pathology are found only in a few tertiary health institutions in the big cities. Nazarbayev University School of Medicine was established in 2015 to reform medical education in Kazakhstan. Prior to this time, in 2010, Nazarbayev University was established to lead higher education reforms in the country. Each school in Nazarbayev University was paired with an international partner to jump-start its trajectory to excellence. Establishing a new residency program in anatomic pathology based on a western pedagogy was a new innovation that needed multi-level stakeholder consultation and support. In partnership with the University of Pittsburgh School of Medicine and its hospital system, the University of Pittsburgh Medical Center, we established the first residency program in anatomic pathology based on the Accreditation Council for Graduate Medical Education International standards in Central Asia. We have identified 5 strategic approaches that led to our rapid success, including targeted strategic partnership; robust engagement with the local stakeholders; adoption and contextualizing of an existing pedagogy; ensuring adequate and fit-for-purpose infrastructure; and organizational restructuring and optimization. We hope that these suggestions will be translatable to help those facing the arduous but exciting task of establishing a new residency program from scratch.

Enhancing Performance Management Systems in a challenging environment

Amidst the backdrop of military conflicts, climate change, pandemics, and social disparities, it is clear that firms must acquire the necessary skills to effectively learn, respond promptly, and mitigate these global occurrences. Increased invest-ment in the deployment of robust and efficient performance management sys-tems is necessary to effectively lead firms in implementing their corporate strategy. Performance measurement systems encompass many processes, methods, and tools that are designed to quantitatively assess critical factors in order to facilitate the execution of a strategy. Moreover, these systems may serve as catalysts to promote debates and conversations, leading to the identification of improvement activities for corporate goals and performance. As a result, firms can achieve more rational growth. Moreover, when used and adjusted correctly, performance as-sessment systems enable firms to adapt and progress in accordance with the eco-nomic and social environment, as well as technological advancements, thus facing challenging contexts. Indeed, in performance measurement systems, it is crucial to ensure that the pa-rameters and measurement methods are appropriately adjusted. This is necessary to avoid a situation where the company's strategic goals, such as digitalization or sustainability, are measured in an unsuitable manner, delayed, and without align-ment with the formulated strategy or necessary adaptations. The volatility caused by external variables, such as emerging technology, envi-ronmental issues, crises, and organizational restructuring, influences and drives companies to implement and increase the utilization of performance measure-ment systems, which must be custom-designed to be aligned with the company's requirements. Indeed, the consensus in the research is that there is no universally applicable performance management system. Instead, its design is contingent up-on contextual factors such as the environment, technology, strategy, and culture.

Data driven predictive maintenance for large-scale asset-heavy process industries in Singapore

PurposeThis paper aims at identifying the key factors influencing the adoption intention of data analytics for predictive maintenance (PdM) from the lens of the Technology–Organization–Environment (TOE) framework in the Singapore Process Industries context. The research model aids practitioners and researchers in developing a holistic maintenance strategy for large-scale asset-heavy process industries.Design/methodology/approachThe TOE framework has been used in this study to consider a wide set of TOE factors and develop a research model with the support of literature. A survey is undertaken and the structural equation modelling (SEM) technique is adopted to test the hypotheses of the proposed model.FindingsThis research highlights the significant roles of digital infrastructure readiness, security and privacy, top management support, organizational competence, partnership with external consultants and government support in influencing adoption intention of data analytics for PdM. Perceived challenges related to organizational restructuring and process automation are not found significant in influencing the adoption intention.Practical implicationsThis paper reports valuable insights on adoption intention of data analytics for PdM with relevant implications for the various stakeholders such as the leaders and senior managers of process manufacturing industry companies, government agencies, technology consultants and service providers.Originality/valueThis research uniquely validates the model for the adoption of data analytics for PdM in the process industries using the TOE framework. It reveals the significant technology, organizational and environmental factors influencing the adoption intention and highlights the relevant insights and implications for stakeholders.

Hearty Mart: Democratizing Corporate Entrepreneurship

Nadeem Jafri (Jafri), the founder of Hearty Mart Enterprise Private Limited (HMEPL), was based in Juhapura, Ahmedabad India. HMEPL catered to Hotel, Restaurant, and Café (HoReCa) segment. In 2017, Jafri started practicing corporate entrepreneurship at HMEPL with a dedicated team and later democratized the same for all employees of HMEPL. In the last quarter of 2022, HMEPL acquired four businesses and exercised organization restructuring which led to seven business entities with diverse backgrounds, were based in remote locations and had resource constraints when compared with HMEPL. Jafri wondered about a mechanism to successfully implement the innovation and entrepreneurship culture in the newly restructured entity HMEPL and across other seven businesses. The case provides an opportunity for students to step into the shoes of Jafri and plan a way to implement entrepreneurial and innovation culture in the newly restructured HMEPL and across other seven businesses. In doing so, students should take into consideration the data regarding the existing processes and teams at HMEPL that helped it to innovate, and make assumptions to analyze the feasibility of implementing entrepreneurial and innovation culture in newly restructured HMEPL and across seven other businesses. Nadeem Jafri (Jafri), the founder of Hearty Mart Enterprise Private Limited (HMEPL), was sitting in his Juhapura office in Ahmedabad on 18th July 2023 and reflecting on the integration of new business ventures within HMEPL. Jafri started HMEPL in Ahmedabad, India, and catered to Hotel, Restaurant, and Café (HoReCa) segment. In 2017, Jafri started practicing corporate entrepreneurship in HMEPL with the leadership team and later democratized the same for all the employees of HMEPL. In the last quarter of 2022, HMEPL acquired four businesses and post the acquisition, went through organizational restructuring leading to seven business units operating under HMEPL. Jafri was wondering about the mechanism to implement the innovation and corporate entrepreneurship culture in the newly restructured HMEPL and across the seven business units which had diverse businesses. Many questions remained unanswered during the early phase of implementing innovation and entrepreneurship culture in the newly restructured HMEPL and across the seven business units. He grappled with questions like, ‘do we need to implement corporate entrepreneurship in all the businesses or do a pilot in one of the business units,’ ‘are all the business units ready as each one of them is based in a remote location and is also facing resource constraints,’ and ‘will the employees agree?’ Despite such skepticism, Jafri had to share the way forward about the idea of implementing the innovation and corporate entrepreneurship culture in the next leadership meeting on the coming weekend. The business of HMEPL had gained momentum and had crossed pre-COVID levels by early June 2023. Jafri had to ensure that he made the right choices which ensured continued growth for HMEPL.

Communication is The Key to Promote Organizational Citizenship Behavior During Restructuring Organization

This research was conducted with the aim of answering phenomena, both the factual conditions of the business environment and the results of previous research so that it is beneficial for organizations to adopt the best policies for their organization. Apart from that, conceptually, this research is expected to contribute to the development of knowledge related to restructuring and employee organizational citizenship behavior related to communication. Moreover, the mediating effect of communication on the organization restructuring and organization citizenship behavior are examined through a quantitative technique. The data comes from companies that operate in the manufacturing sector and have undergone restructuring. Data from a sample of 72 emplyees were used to examine the hypothesized models. Results show that communication fully mediated the relationship between organizational restructuring and organizational citizenship behavior.

Impacts and challenges of eSocial in the accounting environment

In an increasingly technological world, accounting professionals cannot be left behind and must be constantly updated. An example of this advance is eSocial, a tool created by the Federal Government in the SPED project to submit labor information. Thus, both the accountant and the supervisory bodies needed to adapt to this reality and the internal and external environment. Thus, the study aimed to analyze the perception of accountants about the effects of contingency variables in the implementation of eSocial. The sample involved 103 accountants enrolled in the Regional Accounting Council of the state of Santa Catarina (CRC/SC), predominantly female. Data were analyzed using descriptive statistics, information entropy, and Pearson correlation. The results show that most respondents agree that their work environment has undergone organizational restructuring and cultural changes. Still, they are not sure about the impact of the implementation of eSocial by the government or that they are 100% prepared to manage the information generated by eSocial. Regarding the technology contingency variable, accountants believe it helps communicate between accounting and the tax authorities and between accounting and companies. Still, it also partly bureaucratizes the implementation of eSocial. It was also possible to observe that there is no agreement on the lack of technological improvement by the government, and most do not believe that the accounting software they use helps in submitting the eSocial. There was a mean relationship between the contingency variable that makes up the environment and the implementation of eSocial. It was possible to perceive a mean relationship between the technology contingency variable and the implementation of eSocial. Given the above, it can be concluded that contingency factors, even if moderately and even if often without the knowledge of accounting professionals, are present in accounting offices, especially in the implementation of eSocial. Thus, the study contributes to the scarcity of research linking contingency theory with eSocial. And yet, in a complementary way, it contributes to the government seeing through the eyes of accounting professionals what were their main difficulties with eSocial and their critical view of the government’s management of this data.

Illegitimate Tasks and Work–Family Conflict as Sequential Mediators in the Relationship between Work Intensification and Work Engagement

Organizational restructuring and technological developments have been associated with working for longer hours, assuming more responsibilities, and feeling more pressure to reach demanding work targets leading to work intensification. Guided by the framework of the JD Resources and stress-as-offense-to-self theory, the aim of the present study was to explore how work intensification decreases work engagement. We posit that illegitimate tasks and work–family conflict could play a mediator role between work intensification and work engagement. A total of 480 employees in Portugal completed an online survey. The results showed a negative correlation between work intensification, illegitimate tasks, and work–family conflict. Work identification can affect work engagement indirectly through two paths: the separate intermediary effect of illegitimate tasks or work–family conflict and the continuous mediating role of illegitimate tasks and work–family conflict. The results indicate that work intensification decreases work engagement through the role of illegitimate tasks and work–family conflict. This study contributes to the literature on the impacts of work intensification by considering the sequential mediating effect of illegitimate tasks and work–family conflict on work engagement. Although past research has claimed that work intensification negatively impacts work engagement, our results showed that illegitimate tasks and work–family conflict play a critical role in this process.

FINANCIAL STATEMENT ANOMALY DETECTION BASED ON BENFORD LAW AND BENEISH MODEL: CASE OF A PUBLIC SECTOR HOSPITAL

Public financial management reforms played an important role in the restructuring of social institutions and organizations. Researchers examined the effects of the reform according to their expertise. However, the research has focused on the results and the effects of the results rather than focusing on the starting point of the actions of the main actors who are the source of knowledge. In our research, first of all, the social life world of a public hospital was schematized. The hospital information management system (HIS) data, where the main actor actions are recorded at the starting point of the information source, was accessed and the accuracy of these data was analyzed with Benford’s Law, which can be considered as data mining. There are two databases (subsystems) in the public hospital where sales revenues are tracked. These are HIS and uniform accounting system (UAS). The information produced in HIS consists of unstructured data. By structuring this data with accounting information, HIS financial statement variables were created. Logit analysis, which is considered one of the machine learning techniques, was performed using the HIS financial statement variables and the existing UAS financial statement variables Beneish Model. It was found that there is a statistically significant difference between HIS financial statements and UAS financial statements. It is argued that this difference can be eliminated by using accounting language (accounting coding system).

The New Normalcy and the Pandemic Threat: A Real Option Approach

This paper delves into the evolving post-pandemic business arena, focusing on how liability options and social norms are reshaping industry structures. We anticipate lasting transformations due to the emergence of new safety standards that bridge the gap between corporate interests and societal welfare. To foster these changes, effective post-lockdown economic policies could encompass not only rigorous social standards but also specific financial incentives. Examples of such incentives include tax relief for businesses implementing comprehensive health protocols and subsidies for those transitioning to remote work or modifying production layouts to minimize infection risks. Our analysis delineates two predominant operational frameworks for firms in this new environment: the liability and property regimes. These are determined by each firm’s financial outcomes and the extent of damages incurred, all measured against societal expectations. Firms within the liability regime may exhibit only partial compliance, often attributed to ambiguous standards and prevailing uncertainties, potentially leading to a dip in profits. In contrast, entities operating under the property regime are likely to engage in more extensive organizational restructuring. A key insight from our study is the paradigm shift in investment behavior, increasingly influenced by risk management, particularly in the strategic choice between liability and property rules. This shift is evident in how firms now prioritize managing potential external liabilities, such as environmental hazards or evolving regulatory landscapes, in their investment decisions. Consequently, the traditional growth-centric investment paradigm is being supplemented by strategies that emphasize safeguarding against various external risks, marking a significant realignment in corporate investment philosophies post-pandemic. This transition underscores the intricate interplay between economic policies, corporate strategies, and societal dynamics in the contemporary business milieu.

Data Analytics for Decision-Making in Evaluating the Top-Performing Product and Developing Sales Forecasting Model in an Oil Service Company

This study addresses the strategic challenges faced by a company specialising in the manufacture of oil and gas equipment. Following organisational restructuring, which involved the dissolution of one business unit and the creation of another, the company is navigating complexities in product focus and manpower allocation within the Asia-Pacific region. The research problem centres on identifying the top-performing product, determining potential countries for establishing a support base facility based on sales performance, and developing a method for forecasting future sales. The research involved retrieving and pre-processing historical sales data, then performing a thorough descriptive and predictive analysis. The data was partitioned into training and testing sets to facilitate predictive analytics. Several predictive models were developed and tested, including neural networks, linear regression, gradient-boosted trees, random forests, and ARIMA methods. Tableau Public was utilised for descriptive analytics, whereas RapidMiner Studio was employed for predictive analytics. The study’s results, derived through both descriptive and predictive analytic methods, reveal critical insights. The Blowout Preventer (BOP) emerged as the top-performing product in the Asia-Pacific region. In terms of establishing support base facilities, Malaysia was identified as the ideal location for the BOP, while Indonesia was found suitable for the Manifold product group. Furthermore, the Random Forest model was determined to be the most effective for forecasting future sales. These findings provide strategic guidance for the company in product focus, regional expansion, and resource allocation, contributing significantly to the company’s decision-making process in a competitive industry.

Investment Attractiveness of Agriculture in Ukraine: Factors and Prospects for the Future

The article considers the current state and prospects of the development of innovation processes in the agro-industrial complex in the context of globalisation and integration into the world economic space. The relevance is determined by the fact that agriculture in Ukraine needs innovative and investment changes that will become one of the priority factors in the post-war recovery of the industry. The purpose of the article is to analyse the current situation in the agricultural sector of Ukraine, possible problems, and ways to increase investment activity. The most favourable and effective mechanisms for incorporating innovative activities into the agricultural sector of the economy are identified. The priority steps to transform the policy of agricultural production in the innovation sphere are formulated and substantiated. The main trends and possibilities of modern support for the development of innovation processes at all stages of product creation and sales are identified. The methodology includes primary research data and analysis of statistical data for 2017–2023. The basis for the further development of the agro-industrial complex and strengthening its competitiveness in the global food market should be a targeted state policy aimed at introducing innovative development models in the agricultural sector. Reforming the agricultural sector of Ukraine should be aimed at the organisational, technical and technological restructuring of agricultural production, creating the basis for dynamic, integrated, and development of enterprises, the industry, and the country. The article concludes that ensuring favourable conditions for the sustainable development of innovation in the agricultural sector should become a priority for the development of Ukraine's agro-industrial complex in the context of the country's integration into the global economic space. The main tool for achieving this goal is the development and implementation of optimal and effective mechanisms for restructuring economic and management processes in the agricultural sector of the national economy.

Exploring Factors that Encourage and Obstruct Change in Management Accounting in a Company

Exploring Factors that Encourage and Obstruct Change in Management Accounting in a Company