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The purpose of this study is to reflect upon the ramifications of two decades of Lean Six Sigma implementations in Dutch healthcare institutions in the light of the current COVID-19 pandemic.

The authors provide an evaluation of the impact that Lean Six Sigma implementations have had on the ability of Dutch healthcare institutions to respond adequately to healthcare needs during the COVID-19 crisis.

Process improvement in healthcare has had a tendency to cut capacity and flexibility which are needed to deal with excessive demand shocks, such as during a pandemic. The main reason for this failure seems to be an overly strong focus on cost reduction instigated by Lean Six Sigma during stable times.

Besides the research method being an inferential procedure, the research focuses on the Netherlands and so the generalizability might be limited. However, using Lean Six Sigma to improve healthcare processes has found broad acceptance, so the implications may well carry over to other countries.

The authors call for a more comprehensive approach of process improvement within healthcare that takes flexibility and buffering in anticipation of excess variability and disruption into greater account. Therefore, this study provides a new perspective on how and to which aim Lean Six Sigma should be applied in healthcare.

An assessment is given of the impact of Lean Six Sigma implementations on the ability to respond to the COVID-19 crisis. This is done by identifying the focus points of improvement projects and considering the impact on the resilience of healthcare operations.

This study aims to examine the direct influence of strategic corporate social responsibility (CSR) practices on business value creation while accounting for the moderating and mediating roles of strategic orientation.

It used data from 118 CSR-intensive multinational subsidiaries operating in five major different industries in Ghana and applied hierarchical regression and bootstrapping via Hayes’ PROCESS Macro for the analyses.

The results showed that strategic CSR practices comprising of strategic CSR planning, strategic CSR implementation and strategic CSR positioning contribute positively and significantly to business value creation of multinational subsidiaries. Moreover, it found that strategic orientation has directly predicted business value creation significantly and further mediated the nexus between business value creation and the three strategic CSR practices. However, it did not moderate the influence of strategic CSR practices on business value creation.

The study validates and adds to the knowledge on strategic CSR and business value creation theory by demonstrating that strategic CSR practices of multinational corporation (MNCs) are parallel to their subsidiaries’ commitment to shared growth in host countries. Similarly, it provides a better understanding of the dual roles of MNCs’ strategic orientation on strategic CSR practices and business value creation, thereby offering valuable information about the underlying economic process and context that can affect the strategic business value of firms’ strategic CSR practices.

The context of a long-standing research tradition, discrimination has emerged as a critical factor contributing to inequalities within the labor market. While existing studies have primarily focused on overt discrimination during the recruitment and selection process, influenced by biases, attitudes, or stereotypes, there remains a significant knowledge gap regarding discrimination within the workplace and its underlying structural dimensions. This article aims to address this gap by examining the impact of organizational culture, structure and policies on workplace discrimination, with a particular emphasis on women and ethnic minorities.

Utilizing a case study strategy centered around a Belgian branch of a multinational professional service agency, data was gathered through ten semi-structured in-depth interviews conducted with employees representing various organizational levels.

The findings reveal that organizational culture, structure and policies may pose inherent risks in perpetuating discrimination throughout individuals' professional trajectories. Furthermore, it becomes apparent that, albeit often unconscious, these elements exhibit biases against women and ethnic minorities.

Given the unintentional nature of structural discrimination, it is crucial to foster increased awareness and understanding of these dynamics.

The originality of this research article lies in its focus on addressing a critical knowledge gap in the existing research tradition on discrimination in the labor market. While previous studies have primarily concentrated on overt discrimination during recruitment and selection, this article delves into the often overlooked area of discrimination within the workplace itself. It explores the intricate interplay of organizational culture, structure and policies in perpetuating discrimination, particularly against women and ethnic minorities. By utilizing a case study approach within a multinational professional service agency in Belgium, the research uncovers hidden biases and unconscious elements contributing to structural discrimination. This emphasis on understanding unintentional discrimination adds a novel dimension to the discourse on workplace inequalities.

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

Although granted funding from government agencies, Britain’s Northern Rock (NR) Bank experienced a depositors’ bank run in 2007. The purpose of this paper is to explore bank managers’ and the Triparties’ communications, in their failed attempt to reassure depositors during the crisis.

The paper is based on content analysis of information given to depositors by bank managers and the Triparties via mass media. The theoretical concepts of rituals and masking were utilized.

Results suggest that nonfinancial reporting supersedes financial reporting. Rather than hidden losses, bank regulators’ and politicians’ discussions of emergency funding for NR was the crucial incident signaling “something going on.” Even positive statements by prominent organizational actors may have signaled serious problems that compromised NR’s “business as usual” stance.

Collective action manifested in a bank run is triggered by reasons other than numbers in financial reporting. The research results indicate a need to consider how regulatory authorities act during financial crises.

Previous studies concluded that sensegivers must be consistent in framing communication to sensemakers. Sensemaking requires that the crisis communication is also consistent in the sensemakers’ framing. Because it is difficult for sensegivers to reshape the collective sensemakers’ frame, successful crisis communication requires that sensegivers change their communication to match the sensemakers’ frame, including symbolic actions. Additionally, a bank run is characterized first by loss of trust in financial reporting; second, in nonfinancial reporting; and, finally, in the sensegiving actor: a domino effect.

Currently, in the education data use literature, there is a lack of research and examples that consider the early steps of filtering, organizing and visualizing data to inform decision-making. The purpose of this study is to describe how school leaders and researchers visualized and jointly made sense of data from a common learning management system (LMS) used by students across multiple schools and grades in a charter management organization operating in the USA. To make sense of LMS data, researchers and practitioners formed a partnership to organize complex data sets, create data visualizations and engage in joint sensemaking around data visualizations to begin to launch continuous improvement cycles.

The authors analyzed LMS data for n = 476 students in Algebra I using hierarchical cluster analysis heatmaps. The authors also engaged in a qualitative case study that examined the ways in which school leaders made sense of the data visualization to inform improvement efforts.

The outcome of this study is a framework for informing evidence-based improvement cycles using large, complex data sets. Central to moving through the various steps in the proposed framework are collaborations between researchers and practitioners who each bring expertise that is necessary for organizing, filtering and visualizing data from digital learning environments and administrative data systems.

The authors propose an integrated cycle of data use in schools that builds on collaborations between researchers and school leaders to inform evidence-based improvement cycles.

Purpose: This paper adopts a practice-oriented approach to address gaps in existing knowledge of the significance of cultural producers’ and intermediaries’ practices of taste for the construction and organization of markets. Using the example of the cultural field of “natural” wine, I propose how taste operates as a logic of practice, generating market actions in relation to the aesthetic regime of provenance.

Methodology/approach: The paper sets out the conceptual relationship between aesthetic regimes and practices of taste. The discussion draws from interpretive research on natural wine producers and cultural intermediaries involving 40 interviews with natural wine makers, retailers, sommeliers, and writers based in New York, Western Australia, the Champagne region, and the Cape Winelands.

Findings: Three dimensions of how taste is translated into action are examined: as a device of division, which establishes a fuzzy logic of resemblance; as a device of operation, which provides an intuitive platform for shaping the means of production; and as a device of coordination, which enables an embedded experience of trust.

Originality/value: The paper’s discussion of dispositions, affect, intuition, and pattern identification provide new insights into the translation of taste into action, and the macro-organization of markets. I argue for attention to how cultural producers and cultural intermediaries are mobilized through their habitual sense of taste, shifting the focus away from consumers to those whose market actions are largely self- and peer-referential. This is important for understanding processes of market development and value construction.

This paper explores the experience of “Shari’a” as non-state law in the English courts through a historical analysis of past Islamic finance dispute resolutions (IFDRs). This paper aims to propose a conceivable scenario relating to the law applicable in international commercial contracts in the English courts with the emergence of the Hague Principles 2015.

This paper addresses several issues that have been raised in English case law: doubts about the legal nature of “Shari’a” as non-state law; the limits placed on freedom of choice of “Shari’a” law by the application of a single legal system; and the distinction between application of law and incorporation by reference of “Shari’a” in IFDRs. The paper then analyses the conformity of “Shari’a” with the provisions now used to resolve Islamic finance disputes (trade and investment) in the English courts, using an empirical analysis of The Accounting and Auditing Organization for Islamic Financial Institutions standards.

The paper provides that, in theory, “Shari’a” standards could play a significant role in IFDRs after Brexit, even though a gap persists in practice because the Hague Principles 2015 have not yet been adopted by the English legal system.

The study focuses on the English courts and shows how the IFDRs could be resolved with the emergence of Hague Principles 2015 in the post-Brexit era.

To the best of the author’s knowledge, this paper appears to be the first paper to provide a conceivable scenario relating to the future of the IFDRs in the English courts.