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This article aims to clarify the concepts used to understand, analyze and improve a patient’s progress through a health service system. A patient pathway describes plans and intentions. Within it, we distinguish between the clinical pathway of decisions and interventions and the care pathway of supportive activities. As a patient pathway is implemented, it turns into a patient journey of what is done, what happens to a patient’s medical condition and what is experienced and felt. We introduce “patient journey disruption” (PJD) as a concept describing the events that need to be prevented from happening to accomplish integrated, coordinated and seamless care.

The method used in this paper is concept analysis. First, an expert steering group worked to refine the concept of PJDs; second, an analysis of similar concepts from related fields was done to root the concept into existing theories, and third, semi-structured interviews with professionals and patients were done to test the concept of PJDs in the home care context.

PJDs are agency-based harmful events in the execution of the care pathway that deviate the patient journey from what can be reasonably expected. PJDs are management failures, which is why they should be studied by healthcare operations management (HOM) and service science scholars with the intention to find ways to prevent them from happening.

This study has limitations, including presenting conceptual ideas and preliminary results that are only indicative.

We believe that the introduction of the concept of PJDs into the literature provides a new, systematic way of approaching the different shortcomings in our healthcare production systems. Moreover, by systematically identifying different PJDs, interventions can be designed and targeted more appropriately.

Managerial challenges regarding healthcare processes have been studied but have not been well defined. The concept of PJDs is an original, well-thought-out definition.

This paper aims to explore factors influencing Vietnamese people’s susceptibility to fraud through cryptocurrency Ponzi schemes.

This study uses the gullibility theory, the theory of planned behavior theory, the traditional theory of finance and the theory of financial behavior, to develop a questionnaire which is then sent to respondents who are Vietnamese individuals. Subsequently, the partial least squares structural equation modeling approach (PLS-SEM) is used to analyze 370 collected responses.

This research shows the important roles that trust, risk appetite and knowledge of Ponzi play in respect of fraud susceptibility, among which trust has the highest positive impact. Moreover, there is no evidence of relationships between Vietnamese people’s susceptibility to fraud via cryptocurrency Ponzi schemes and attitudes toward investment scams, knowledge of investment or knowledge of Ponzi schemes.

This paper collects only 370 valid responses, which raises some questions regarding the diversity and representativeness of the survey sample.

This study provides evidence on factors affecting Vietnamese people’s fraud susceptibility to cryptocurrency Ponzi schemes, which helps both authorities and individuals to be vigilant against investment scams.

This research proposes several recommendations to prevent investment scams in cryptocurrency trading, from the perspective of state regulators and individuals.

This working paper provides a new approach using PLS-SEM to build a theoretical framework for the possibility of becoming victims of investment scams in Vietnam using a combination of different theories from criminology and finance.

This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization restructuring and corporate strategy changes within Jordan Customs Organization (JCO).

This paper uses a qualitative research approach and presents an interpretive case study of the JCO public sector organization. To collect data, it uses methodological triangulation, which includes interviews, historical and statistical analyses, documents and archival records. It is informed by the theoretical lens of configurational theory and strategic typologies to interpret the influences of organizational change configurations on SMA as it relates to the interplay of strategy, structure and restructuring.

The study findings agree with the related literature that SMA practices have developed management accounting from important operational transactions to gain a more strategic orientation through integrating customers, human resources, processes and financial departments. This paper concludes that specific SMA techniques have been used for strategizing by organizations in the public sector, providing a valuable counterpoint to the private sector adaptation that has dominated SMA research. This study finds that organizational restructuring has also contributed to decentralization and delegation, which has led to the distribution of tasks and specialization in accounting departments. It also concludes that SMA may facilitate or delay organizational change configurations in JCO. SMA can play a significant role in ensuring that the institution learns in response to organizational changes. On the contrary, this paper also concludes that organizational practices led to changes in SMA rules and routines.

A general criticism of case-study methods is that they lack rigor and provide little basis for generalization. First, case studies tend to be specific and individual, posing significant issues regarding generalization. Therefore, several comparative case studies involving various organizations should be conducted to ascertain if these practices have become more commonplace, especially in the public sector. Second, considering the nature of a government entity and the sensitivity of the information that required confidentiality, certain strategizing imperatives could not be directly examined, such as meetings between top management to make important decisions of strategic significance. This paper has important implications because it highlights the shortcomings of a supercilious singular relationship between strategic choices and the design of SMA practices.

This paper contributes to the growing literature by focusing on the relationship between SMA and three organizational change configurations: strategy, structure and restructuring. This paper is informed by the configuration theory perspective commonly used in accounting research. The empirical evidence in this study is provided in an SMA field, where empirical research is needed to be comparable with traditional accounting practices.

This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the strategic management accounting field.

The customer emphases exhibited in parts of the extant strategic management accounting literature are highlighted and amplified using insights from the business model literature, including those relating to value propositions, customer value creation and delivery and meeting customers’ value expectations.

The paper demonstrates that in addition to providing valuable insights for accounting to management, an extended strategic management accounting concept enables accounting and reporting to customers, now identified as major stakeholders, in the context of integrated reporting.

Through its customer resonances, the paper affirms strategic management accounting’s practical utility for organisations seeking a strong position in highly competitive marketplaces, via the addition of a focus on accounting to customers.

The paper’s use of insights from the business model literature further reinforces the view that strategic management accounting potentially constitutes a pivotal development within both managerial and financial accounting and reporting.

This research investigates the critical role of data governance (DG) in shaping a data-driven culture (DDC) within organizations, recognizing the transformative potential of data utilization for efficiency, opportunities, and productivity. The study delves into the influence of DG on DDC, emphasizing the mediating effect of data literacy (DL).

The study empirically assesses 125 experienced managers in Indonesian public service sector organizations using a quantitative approach. Structural Equation Modeling (SEM) analysis was chosen to examine the impact of DG on DDC and the mediating effects of DL on this relationship.

The findings highlight that both DG and DL serve as antecedents to DDC, with DL identified as a crucial mediator, explaining a significant portion of the effects between DG and DDC.

Beyond unveiling these relationships, the study discusses practical implications for organizational leaders and managers, emphasizing the need for effective policies and strategies in data-driven decision-making.

This research fills an important research gap by introducing an original model and providing empirical evidence on the dynamic interplay between DG, DL, and DDC, contributing to the evolving landscape of data-driven organizational cultures.

Focusing on the quality of teaching and learning, this study aims to explore the perceptions of accountancy students in two emerging UK Higher Education Institutions (HEIs) of the quality of their learning experiences and the impact of these experiences on generic skills development.

A questionnaire survey was used to collect the data. OLS regression was used to test the hypothesis regarding the impact of student learning experiences (lecturer ability, assessment and curriculum) on generic skills development.

Students value the lecturer as the most important determinant of the quality of their experience. They rated their assessment programme very positively, and the curriculum suggests that students tend to experience a deep blended approach to learning. They also felt that they acquired a wide range of soft competency skills such as those associated with research, critical thinking and time management. Multivariate findings indicate that lecturer ability and curriculum contribute significantly and positively to generic skills development.

The study provides a benchmark for international accounting and business educators in any efforts to assess the efficacy of HE delivery since the pandemic. By implication, it enables the identification of enhancements to the previous character of delivery and hence offers the means to direct improvements to the student experience. Such improvements can then be seen in the National Student Survey (NSS) scores, thereby positively contributing to the next Teaching Excellence Framework. Additionally, such tangible enhancements in NSS scores may be advantageous to HEIs, in the UK and other Western countries, in their efforts to recruit international students on whom they place great reliance for increased revenue, to their international business education programmes.

This study addresses the research gap surrounding the link between teaching and learning approaches in accounting and the development of generic skills. Furthermore, acknowledging that the COVID-19 pandemic with its imposed structural change in the HE teaching and learning environment ushered in a new model of curriculum delivery, this study reflects on the pre-COVID-19 scenario and gathers student perceptions of their teaching and learning experiences before the changes necessitated by lockdowns. It therefore brings the opportunity to anchor future research exploring the post-COVID-19 environment and secure comparative analyses.

Magnetic polarizability tensors (MPTs) provide an economical characterisation of conducting magnetic metallic objects and their spectral signature can aid in the solution of metal detection inverse problems, such as scrap metal sorting, searching for unexploded ordnance in areas of former conflict and security screening at event venues and transport hubs. In this work, the authors aim to discuss methods for efficiently building large dictionaries for classification approaches.

Previous work has established explicit formulae for MPT coefficients, underpinned by a rigorous mathematical theory. To assist with the efficient computation of MPTs at differing parameters and objects of interest, this work applies new observations about the way the MPT coefficients can be computed. Furthermore, the authors discuss discretisation strategies for hp-finite elements on meshes of unstructured tetrahedra combined with prismatic boundary layer elements for resolving thin skin depths and using an adaptive proper orthogonal decomposition (POD) reduced-order modelling methodology to accelerate computations for varying parameters.

The success of the proposed methodologies is demonstrated using a series of examples. A significant reduction in computational effort is observed across all examples. The authors identify and recommend a simple discretisation strategy and improved accuracy is obtained using adaptive POD.

The authors present novel computations, timings and error certificates of MPT characterisations of realistic objects made of magnetic materials. A novel postprocessing implementation is introduced and an adaptive POD algorithm is demonstrated.