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The authors provide a framework for an integrated Department of Defense (DoD) supply chain, associated policy recommendations, and a companion framework for management practices that will drive people to take actions aligned with this integrated supply chain approach. Building on the framework and policy recommendations, they identify opportunities to improve DoD supply chain efficiency and highlight several already being pursued by DoD.

The article explores the potential benefits to public policy of combining traditional evaluative inquiry with insights developed dynamically in policy labs. Twenty leading labs from five continents are critically analysed through a literature review as well as policy and programme evaluation practices, assessing the extent to which the purpose, structures and processes used in policy labs address three challenges: (1) establishing the causality and value of public interventions, (2) explaining mechanisms of change, and (3) utilising research findings in public policy. The article concludes that creating synergies between evaluation inquiry and policy labs can improve the design and implementation of public policy and programmes.

Objective: The significance of the Project Monitoring, Evaluation and Quality of Education is a topical theme because project performance has been a concern to project managers and project stakeholders across the world. The aim of this study was to establish how organizational culture moderates the relationship between Monitoring and Evaluation practices and performance of Global Partnership for Education projects in Uganda.   Theoretical Framework: The theories that anchored the study were (i) System Theory: which explains how interconnected components within GPE projects influence overall performance. (ii) Results-Based Management Theory which emphasizes outcome driven planning and accountability. (iii) Organizational Learning Theory highlights continuous improvements through knowledge acquisition and adoption, ensuring that monitoring and evaluation enhance project effectiveness and sustainability.    Method: A pragmatism research paradigm integrating positivist and interpretivist perspectives was adopted, utilizing a mixed-methods approach. The study employed a descriptive cross-sectional design, incorporating correlational and survey research methods. A sample of 198 respondents, drawn from a target population of 260 school staff using the Krejcie & Morgan (1970) table, included teachers, school management committee members, and GPE officials. Data were collected through questionnaires, focus group discussions, and key informant interviews. Quantitative data were analyzed using descriptive and inferential statistics, while qualitative data underwent thematic content analysis.   Results and Discussion: The results were: R = 0.486, R² = 0.236, F (5, 232) = 14.316, p < 0.05, therefore, H₀ was rejected, and it was concluded that organizational culture significantly moderates the relationship between monitoring and evaluation practices and the performance of Global Partnership for Education.   Results Implication: The implication of the result is that organizational culture plays a key role in enhancing the effectiveness of monitoring and evaluation (M&E) practices in improving the performance of Global Partnership for Education (GPE) projects. Since the study found that organizational culture significantly moderates the relationship between M&E practices and project performance, it suggests that a supportive organizational culture strengthens the impact of M&E activities on project outcomes. Therefore, for GPE projects to achieve better performance, it is important to foster a positive organizational culture that aligns with M&E practices.   Originality/Value: This study delivers new perceptions by empirically confirming the substantial influence of organizational culture and how it moderates the relationship between Monitoring and Evaluation practices on Global Partnership for Education project performance, guiding policy improvements for enhanced success.

Purpose The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and three sets of management accounting practices (MAPs): budgeting, costing and performance evaluation. It also examines the extent to which the usage of ERP affects the intensity of the application of various MAPs. Design/methodology/approach Structural equation modeling (SmartPLS 3) is used to analyze data collected from a cross-sectional survey of 82 firms in the UAE. The results indicate that the constructs are valid and reliable and that the model supports the research hypotheses. Findings The findings confirm the positive effect of the extent of using ERP systems, as a construct of modules, on the extent of applying three sets of MAPs. They also show that the extent of the use of BI&A systems partially mediates the relationship between the extent of the use of ERP systems and intensity of applying each of the three sets of MAPs. Practical implications The results encourage organizations to adopt BI&A to reap the full benefits of ERP. Originality/value In contrast to the extant research that presumes a direct influence of ERP on MAPs, this study investigates if the extent of the use of BI&A mediates the presumed relationship between the extent of the use of ERP and intensity of applying each of the three sets of MAPs.

The present work is amongst the few that attempt to critically assess the maturity of Business Model (BM) and strategy disclosures of listed firms under the shadow of the new EU reporting directive, the Corporate Sustainability Reporting Directive (CSRD). The novel Practices Evaluation Approach (PEA), developed recently by the Project Task Force on Reporting of Non-Financial Risks and Opportunities (PTF-RNFRO), offers the evaluation framework for this assessment. The PEA delineates and evaluates the maturity of BM and strategy disclosures against qualitative characteristics and content elements drawn from well-accepted, financial and non-financial, reporting frameworks, standards and directives (including the CSRD). Therefore, the PEA provides the advantage of a contemporary and integrated/holistic assessment tool. Specifically, the following seven evaluation criteria are used for the assessment: clarity and comprehensiveness of the overall BM, strategy disclosure, disclosure of the BM’s potential across-time horizons and its dependencies, impacts on sustainability issues, material sustainability issues that are likely to affect the company’s performance, the BM’s exposure to sustainability risks and sustainability opportunities, and sustainability strategy, targets, KPIs and their monitoring and progress. The analysis covered 30 CSR/sustainability reports and connected documents of listed companies operating in 6 key sectors of the Greek economy, i.e., information technology, construction, tourism and transportation, cosmetics, banking and energy. The results of our analysis offer evidence that BM reporting is not holistically developed (i.e., critical components are missing), and the level of development varies across the examined sectors. Moreover, sustainability risks are more stressed, in relevance to opportunities, whilst positive (rather than negative) impacts are mainly disclosed. Also, the quantification of sustainability risks and opportunities does not appear frequently, whilst the interconnections between sustainability strategy and companies’ financial objectives is relatively restricted. The paper concludes by pointing out some critical hints useful for enhancing the maturity of BM and strategy disclosures.

Background The third sector is becoming a more common provider of social and health services, but little is known about how third sector organisations (TSOs) evaluate their activities. Past research has reported that the third sector is under increasing pressure to evaluate its impact and performance by government and other commissioning bodies. However, in responding to this increased pressure to undertake evaluation, research suggests that many TSOs struggle to evaluate their activities following the principles of evidence-based practice (EBP). Yet, there has been no systematic effort to investigate why the third sector is struggling to provide good quality evidence of its effects. Methods This systematic review is reported following the PRISMA guidelines. Ten interdisciplinary databases were searched using a search string developed following best practice and in consultation with an information systems expert. Included studies were primary research of any research design investigating barriers to and facilitators of the evaluation process of TSOs as identified by practitioners. All studies were quality appraised, and the results were synthesised as a thematic summary. Results Twenty-four studies were included, which mainly investigated TSOs working within health and social services. The thematic summary identified the main barriers for TSOs to undertake evaluation to be related to the (1) lack of financial resources, (2) lack of technical capability and evaluation literacy and (3) challenges around identifying relevant evaluation systems and outcome indicators. Key facilitating factors involved (1) getting the appropriate support, (2) having an organisational culture that supports evaluation and (3) the motivation to be accountable to stakeholders. These findings were robust to study quality. Conclusions This review constitutes the first systematic effort to synthesise existing literature on factors supporting and preventing evaluation by TSOs. The prevalence of factors revolving around the lack of support, resources and clarity on appropriate outcome indicators suggests that many of the identified challenges may be met by applying evidence-based and stakeholder-inclusive strategies to develop shared evaluation requirements. Future efforts should address the application of EBP as part of the commissioning process of TSOs.

As universities expand their e-learning systems, it becomes increasingly important to understand how the use of information and communication technologies (ICTs) changes the skills needed for effective formative assessment. This study uses the principles of human–computer interaction (HCI) to create a framework for examining how digital tools, interfaces, and modes of interaction influence the way teachers assess students in higher education. The research relies on the information provided by 115 Mohammed V University teachers, who filled out a competency-based assessment grid regarding online assessment practices. The results remain exploratory and context-dependent and do not make claims of statistical representativeness beyond the studied institutional context. The findings attest to the virtues of digital technology in improving methodological and techno-pedagogical skills, without excluding the existence of serious shortcomings in semio-ethical and evaluative skills. It is certainly useful to leverage feedback to correct imperfections in evaluation practices and make them more responsive to digital interfaces. It is becoming imperative to rethink professional skills as the regulatory halo of the online formative assessment system, in order to evaluate a more synergistic framework that can give better visibility to virtual classrooms.

Issues relating to Monitoring and Evaluation (M&E) have been established as a key and fundamental tool for the successful implementation of projects regardless of the industry. The study therefore sought to address the following questions: what effect do monitoring and evaluation practices have on tech start-ups project outcomes, as well as the role that business environment play in the relationship between M&E and project outcomes. The study followed a positivist mind-set, relying only on quantitative methods and an explanatory research design. Primary data via structured questionnaire was obtained from 317 respondents in managerial positions in the tech industry and analysed using inferential and descriptive tools. The study found that monitoring practices had a positive significant effect on project outcome. Evaluation practices also had a positive significant effect on project outcome. Business environment was found to have a dampening significant moderating effect in the relationship between evaluation practices and project outcome. However, business environment did not have any significant effect in the relationship between monitoring practice and project outcome. These findings will enable project practitioners understand the dynamics of monitoring and evaluation and the business environment when it comes to project execution. It will further enable project managers, personnel, and donors recognize how significant M&E tools are when creating policies and managing performance. Moreover, tech start-ups should create policies that recognize the integration of M&E in their operations and business functions.