AHP-Systems Thinking Analyses for Kaizen Costing Implementation in the Construction Industry

Assessing Digital Transformation of Cost Accounting Tools in Healthcare

The expansion of digital technologies has significantly changed most economic activities and professions. Digital technologies penetrated managerial accounting and have a vast potential to transform this profession. Implementing emerging digital technologies, such as artificial intelligence, blockchain, the Internet of Things, big data, and cloud computing, can trigger a crucial leap forward, leading to a paradigm-shifting in healthcare organizations' accounting management. The paper's main objective is to investigate the perception of Romanian accountants on implementing digital technologies in healthcare organizations' accounting management. The paper implies a study based on a questionnaire among Romanian accountants who use various digital technologies implemented in traditional and innovative cost accounting tools. Based on structural equation modeling, the results emphasize the prevalence of innovative tools over traditional cost accounting tools improved through digital transformation, digital technologies assuming the most complex and time-consuming tasks. Moreover, the influence of cost accounting tools improved through digital transformation on healthcare organizations' performance is much more robust in the case of innovative tools than in the case of traditional cost accounting tools. The proposed model provides managers in healthcare organizations with information on the most effective methods in the context of digital transformation.

Facilitating Successful Smart Campus Transitions: A Systems Thinking-SWOT Analysis Approach

An identification of strengths, weakness, opportunities, and threats (SWOT) factors remains imperative for enabling a successful Smart Campus transition. The absence of a structured approach for analyzing the relationships between these SWOT factors and the influence thereof on Smart Campus transitions negate effective implementation. This study leverages a systems thinking approach to bridge this gap. Data were collected through a stakeholder workshop within a University of Technology case study and analyzed using qualitative content analysis (QCA). This resulted in the establishment of SWOT factors affecting Smart Campus transitions. Systems thinking was utilized to analyze the relationships between these SWOT factors resulting in a causal loop diagram (CLD) highlighting extant interrelationships. A panel of experts drawn from the United Kingdom, New Zealand, and South Africa validated the relationships between the SWOT factors as elucidated in the CLD. Subsequently, a Smart Campus transition framework predicated on the CLD archetypes was developed. The framework provided a holistic approach to understanding the interrelationships between various SWOT factors influencing Smart Campus transitions. This framework remains a valuable tool for facilitating optimal strategic planning and management approaches by policy makers, academics, and implementers within the global Higher Education Institution (HEI) landscape for managing successful Smart Campus transition at the South African University of Technology (SAUoT) and beyond.