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The paper analyses the current process of government accounting development in Albania using an integrated diffusion‐contingency analytical framework. This framework synthesises elements of contingency theory with theories of diffusion of innovations to provide greater insight into the organisational processes of innovation. The paper observes that the level of innovativeness of the government organisation in Albania appears to be marginally positive and that, at present, developments in government accounting are being clarified as part of the implementation phase of the innovation process.

A previous attempt to implement the use of historical measures of asset management effectiveness – as part of a value improvement model (VIM) for repetitive processes – had not been 100 percent successful within an airport operational engineering environment. Taking into account the more holistic approach realised through applying a soft systems methodology (SSM), the purpose of this paper was to use the CATWOE (Customers, Actors, Transaction, World View, Owner and Environment) tool to gain an understanding of the root definition of the problem statement developing a conceptual model used to facilitate an improvement to the implementation process.

The research methodology taken incorporated an action research approach combining case study research with an action research process of planning, observing and reflecting summarized as taking an action case research design.

This research has developed a visual and systematic framework that enables managers to understand, analyse and improve value in their asset management repetitive processes. The CATWOE root definition tool has been used to create a conceptual model of the problem area providing a holistic view of the stakeholders and the internal and external environmental constraints that the VIM for asset management sits within.

The research was completed in‐situ at a single airport focused on a single group of assets managed by a single group of stakeholders. Future research should look to further develop the VIM and CATWOE approach in other asset management environments such as manufacturing as well as asset intensive service industries.

This research has taken a soft systems approach and successfully applied it to the implementation of hard systems measurements of asset management effectiveness within an airport operational engineering environment. Other managers with asset management responsibilities will find this approach useful in achieving their core objective to improve the effectiveness and efficiency of their assets and the teams employed to maintain them at minimal total cost.

The purpose of this paper is to introduce a value improvement model (VIM) for repetitive processes applicable to any business where people and/or plant provide a service to support the overall business objective. Arguing competitive advantage can be realised through different amalgams of productive and strategic resources, the VIM introduced focuses on aligning resource bundles and influencing factors creating efficacious, efficient and effective processes by applying Lean thinking and Six Sigma tools and techniques more holistically.

The research methodology taken incorporated a case study approach complimented by the action research process of planning, observing and reflecting summarized as an action case study research design. The case study data examine the development of a management cycle of value improvement on an inter‐terminal shuttle transportation system within a busy international airport.

The VIM has been proven as a useful model for understanding the critical inputs and influencing factors for delivering sustainable improvements to repetitive processes in a service industry environment.

The research was completed in situ at a single business using a single case study example to develop and test the conceptual framework. The VIM would therefore benefit from being applied in both manufacturing and service industry environments to identify other potential environmental factors influencing the repetitive processes, increasing the usefulness to other potential users.

This research project has developed a visual and systematic framework that enables managers to understand, assess and improve repetitive processes within their businesses. The case study example presented in the paper show how this framework can be applied to the setting up of value improvement management cycles.

The purpose of this paper is to develop a useful framework for identifying a new lean waste classified as polarization. Complementing the extant lean conceptual framework, the authors argue there is a need to understand how resources are deployed and how these can be best aligned to maximise their value‐adding contributions. The purpose of this paper is therefore to identify a conceptual framework and a supporting practitioner approach for understanding and identifying instances of the non‐value adding polarization of resources.

A captious and taxonomic review of the lean conceptual literature is made and the link to the resource‐based view (RBV) of the firm is acknowledged. A conceptual framework is developed and adopting an action case study approach through practitioner intervention, a lean resource mapping framework is presented.

A useful mechanism is developed following a sequential processing mapping framework concluding with a “current state” lean resource matrix. Visualising how resources are aligned to functional needs to deliver customer‐based products, a “future state” lean resource matrix can then be developed to remove the non‐value adding activities of the resources employed.

The outcomes of this paper include a useful conceptual framework for understanding how resources are aligned to a business's processes, products and plant. Operationalising the conceptual framework, a useful practitioner approach to reducing resource waste and increasing value, is also presented.

This paper aims to investigate the impacts of a science-based environmental communication campaign at a university dining hall. The impacts are assessed in terms of student attitudes toward sustainability, food consumption choices and perceptions and understanding of the campaign and the information it communicated.

A communication campaign was designed to convey the water footprint of food entrées available at a university dining hall. This campaign was tested during a three-week field experiment in which students at the dining hall were exposed to information about the sustainability of their food. To measure behavior and attitude change, sales and production data were collected before, during and after the campaign, and pre- and post-test surveys were administered. To better understand perceptions, the authors conducted in-depth interviews with undergraduate students who frequented the dining hall.

Consumption patterns did not change significantly as a result of the campaign, and students’ attitude scores actually became slightly less positive toward choosing low water footprint foods. Interview data helped explain these results by showing that the ability and desire of students to choose sustainable food were overwhelmed by convenience and time pressures; other food attributes often outweighed sustainability; limited food source information could not verify the benefits of sustainable food; and the science of water footprints was disconnected from students’ subjective concepts of sustainability.

This paper empirically examines how students understand and interpret an environmental change campaign focused on sustainable food. It addresses an important gap in the literature by augmenting experimental and survey results with in-depth interview data, which help explain the often ineffective outcomes of behavior change campaigns. The research was conducted in the novel setting of a university dining hall.

The purpose of this paper is to explore the concept of national identity, as imparted to students by the Western Australia Education Department, in the early part of the twentieth century. By specifically examining The School Paper, as a part of a broader investigation into the teaching of English, this paper interrogates the role “school papers” played in the formation of the citizen subject.

This paper draws on all available editions of Western Australia’s Education Department school reader, The School Paper, between 1909 and 1911, and on the Department’s Education Circular publication between the years 1899 and 1911. These are read within the context of the prevailing education philosophy, internationally and domestically, and the extent to which it was shaped by Australia’s cultural heritage and the desire to establish a national identity in the years post-federation.

The School Paper featured stories, poems, songs and articles that complimented the goals of the new education. Used in supplement to a revised curriculum weighted towards English classics, The School Paper, provided an important site for citizenship training. This publication pursued dual projects of constructing a specific Australian identity while defining a British imperial identity from which it is informed.

This research builds on scholarship on the role of school readers in other states in the construction of national identity and the formation of the citizen subject. It is the first research conducted into Western Australia’s school paper, the school reader, and provides a new lens through which to view how the processes of national/imperial identities are carried out and influenced by state-sanctioned study of English.

The purpose of this paper is to concentrate on environmental, social and governance performance (ESGP) in total and divided in each component and evaluate their impact on financial performance (FINP).

The study covers a sample selection of companies listed on the German Prime Standard (DAX30, TecDAX, MDAX) for the business years 2010-2014 (412 firm-year observations). A correlation and regression analysis was carried out to evaluate possible links between ESGP as determined by the Asset4 database of Thomson Reuters and accounting and market-based measures of FINP (Return on Assets [ROA] and Tobin’s Q).

ESGP has a positive impact on ROA but no impact on Tobin’s Q. Furthermore, by analyzing the three different components of ESGP, governance performance has the strongest impact on FINP in comparison to environmental and social performance.

The analysis makes a key contribution to the empirical corporate social responsibility (CSR) research as the author breaks down ESGP into their three components and include both accounting-based and market-based FINP measures for the German setting for the first time. Not only companies but also regulators and researchers are affected by the notion that CSR and FINP are close together and should be lead to a successful stakeholder management.

A critical step in all benchmarking methodologies is “to determine what to benchmark.” Although benchmarking methodologies have been noted in the literature, the need has arisen for the development of structured approaches to determine priority improvement needs. The purpose of this paper is to provide a framework for determining improvement needs in higher education benchmarking.

The paper makes use of the analytic hierarchy process to develop a framework. The application of the framework is demonstrated through a case study.

The framework discussed in this paper is consensus-based, allows different viewpoints to be integrated, and promotes input to and ownership of the decision making process and its outcomes. The feedback of the participants confirmed the usefulness of the approach.

The previous research has established that determining improvement needs in benchmarking was mostly unsystematic and ad hoc based. And failures in precisely determining improvement needs can result in a lack of alignment between processes to be benchmarked and strategic priorities of higher education institutions (HEIs). The developed framework can help determine priority improvement needs aligned with the strategic priorities of the HEI.

Since continual improvement is an essential element of all quality initiatives, the framework provides a starting point for benchmarking as well as other improvement initiatives such as total quality management.

With the growth of unstructured data, opportunities to generate insights into supply chain risks in low cost countries (LCCs) are emerging. Sourcing risk has primarily focused on short-term mitigation. This paper aims to offer an approach that uses newsfeed data to assess regional supply base risk in LCC’s for the apparel sector, which managers can use to plan for future risk on a long-term planning horizon.

This paper demonstrates that the bulk of supplier risk assessments focus on short-term responses to disruptions in developed countries, revealing a gap in assessments of long-term risks for supply base expansion in LCCs. This paper develops an approach for predicting and planning for long-term supply base risk in LCC’s to address this shortfall. A machine-based learning algorithm is developed that uses the analysis of competing hypotheses heuristic to convert data from multiple news feeds into numerical risk scores and visual maps of supply chain risk. This paper demonstrates the approach by converting large amounts of unstructured data into two measures, risk impact and risk probability, leading to visualization of country-level supply base risks for a global apparel company.

This paper produced probability and impact scores for 23 distinct supply base risks across 10 countries in the apparel sector. The results suggest that the most significant long-term risks of supply disruption for apparel in LCC’s are human resource regulatory risks, workplace issues, inflation costs, safety violations and social welfare violations. The results suggest that apparel brands seeking suppliers in the regions of Cambodia, India, Bangladesh, Brazil and Vietnam should be aware of the significant risks in these regions that may require mitigative action.

This approach establishes a novel approach for objectively projecting future global sourcing risk, and yields visually mapped outcomes that can be applied in forecasting and planning for future risks when considering sourcing locations in LCC’s.