Results 131 to 140 of about 442,050 (174)

The reception pattern of the balanced scorecard: accounting for interpretative viability [PDF]

open access: yes
‘The role of fads and fashions in shaping management accounting practices in contemporary organizations requires further inquiry’ (Malmi, T. (1999). Activity based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms.
Braam, Geert
core  

Enhancing Maternal and Child Health: A Cross‐National Analysis of Nutrition Service Readiness in Sub‐Saharan Africa

open access: yesMaternal &Child Nutrition, EarlyView.
Large variations exist in the availability of essential nutrition commodities and services across seven sub‐Saharan African countries, highlighting disparities in health system readiness. Despite high procurement rates for key commodities, logistical challenges impede consistent service delivery at the facilities, especially for newer interventions ...
Romance Dissieka   +4 more
wiley   +1 more source

“I Paid A Bribe”—Lessons and Insights From Crowdsourced Corruption Reporting in India

open access: yesRegulation &Governance, EarlyView.
ABSTRACT Preventing and reducing corruption has proven to be an enormous challenge. An important step in this process is to produce and use good metrics to identify where anti‐corruption resources would be most beneficial. Most measures of corruption, however, rely on surveys of perceptions or bribery incidence.
Ina Kubbe   +2 more
wiley   +1 more source

“Hitting the Target, but Missing the Point” in Regulatory Impact Assessments: Does Bureaucratization Lead to Better RIAs?

open access: yesRegulation &Governance, EarlyView.
ABSTRACT The extent to which Regulatory Impact Assessments (RIAs) conform to the “ideal” rational decision‐making model depends on factors such as political appropriation and the capacity of regulatory bodies. However, despite RIAs being embedded in bureaucratic settings, little research examines how the degree of formalization of RIA implementation ...
Alketa Peci   +4 more
wiley   +1 more source

Systemic Imbalances in Integrity Management Systems: A Meso‐Level Framework From Four Corruption Scandals

open access: yesRegulation &Governance, EarlyView.
ABSTRACT Integrity management systems (IMSs) are increasingly promoted to embed ethical conduct, mitigate corruption risks, and strengthen organizational accountability. Yet empirical evidence on their effectiveness remains sparse and contradictory, offering little insight into how these systems operate in practice and why they often fail in heavily ...
Georgios Kominis   +3 more
wiley   +1 more source

Harnessing Potential: A Systematic Investigation of How and Why Learning Happens in a Health System

open access: yesLearning Health Systems, Volume 10, Issue 4, October 2026.
ABSTRACT Background The ability to learn is central to innovation and performance across industries, and it is the hallmark feature of the rapidly growing movement toward Learning Health Systems. While learning drivers—such as experimentation, risk‐taking, participative decision‐making, dialogue, and interaction with the external environment—are well ...
Marissa Bird   +6 more
wiley   +1 more source

What if Adam Smith Debated an AI Economist: A Thought Experiment on Markets, Ethics, and the Invisible Hand

open access: yesBusiness Ethics, the Environment &Responsibility, Volume 35, Issue 4, Page 3433-3447, October 2026.
ABSTRACT Can AI‐driven capitalism sustain the moral preconditions of market order? We stage a dialogue between Adam Smith and a steel‐manned “EconAI” to test four Moral‐Market‐Fitness criteria: trustworthiness, fairness, non‐domination, and contestability, across 11 dilemmas.
Alexandra‐Codruța Bîzoi   +1 more
wiley   +1 more source

Artificial Intelligence in Public Procurement: Aligning Operational Capacity, Legitimacy, and Public Value

open access: yesJournal of Business Logistics, Volume 47, Issue 4, October 2026.
ABSTRACT Public procurement is adopting artificial intelligence (AI) more slowly than private‐sector procurement, despite similar operational opportunities. We analyze this gap through Moore's Strategic Triangle (ST), focusing on public value, operational capacity, and legitimacy and support.
Giovanna Culot   +3 more
wiley   +1 more source

Beam geometry optimization and convergence mode evaluation for knowledge‐based planning of hippocampal avoidance whole‐brain radiotherapy: A cross‐platform study with quantitative scorecard assessment

open access: yesJournal of Applied Clinical Medical Physics, Volume 27, Issue 9, September 2026.
Abstract Background Hippocampal avoidance whole‐brain radiotherapy (HA‐WBRT) is used to treat brain metastases while preserving cognitive function by sparing the hippocampi. Volumetric modulated arc therapy (VMAT) is commonly used due to its ability to generate conformal dose distributions.
Anh Lam   +11 more
wiley   +1 more source

RAG ‘n’ Roll Industrial Management Game: Building and Testing a Large Language Model Assistant for Operations Education

open access: yesComputer Applications in Engineering Education, Volume 34, Issue 5, September 2026.
ABSTRACT Simulation‐based games are widely used in engineering and management studies to support decision‐making in complex and dynamic environments. This study presents an exploratory case study of the design, implementation, and evaluation of a Retrieval‐Augmented Generation (RAG) assistant that uses 10 years of instructor‐answered student questions ...
Toni Tani   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy