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In today’s rapidly evolving business landscape, innovation is the cornerstone for every organization. Knowledge management (KM) is crucial for developing sustainable competitive advantage by fostering innovation. This study aims to identify the key drivers of KM in the context of digital transformation through qualitative research.

This study employs a qualitative approach based on in-depth interviews with senior KM officers, including chief knowledge officers and directors who spearhead KM in their respective organizations. This research identifies four key dimensions, shedding new light on the drivers of KM in the context of digital transformation.

This study’s findings reveal that the integration of important drivers from the lens of social-technical system (STS) theory is categorized into the four dimensions of KM, namely, motivation, technology, people interaction and organizational drivers. These factors jointly impact and design the effectiveness of KM in the digital age.

This study makes a unique contribution to the field of digital transformation. It presents a conceptual framework from the lens of the STS theory that encompasses four critical dimensions of KM: motivation, technology, people interaction and organizational dimensions, each with sub-codes. This framework can be utilized by practitioners and scholars alike.

This paper aims to derive a model that explores how the interplay between knowledge integration capability and innovation impacts strategic orientation, leading to the attainment of sustainable competitive advantage. The study considers the constituents of strategic orientation, namely, customer orientation, competitor orientation and technology orientation, as the basis for achieving sustainable competitive advantage. The study suggests that the firm’s capacity for integrating external and internal knowledge shapes how strategic orientation influences sustainable competitive advantage through service innovation.

This empirical research relies on qualitative and quantitative data gathered from telecom professionals to assess how knowledge integration and service innovation influence sustained competitive advantage. Structured equation modeling is used to examine the model and its interrelationships.

The research establishes significant relationships between strategic orientations, knowledge integration capability, service innovation and sustainable competitive advantage. Knowledge integration capability and service innovation are found to mediate the relationship between strategic orientations and the achievement of sustainable competitive advantage.

The study highlights the significant contribution of a firm’s knowledge integration capability in driving service innovation, especially in technology-intensive service industries facing hypercompetition. It also advocates prioritizing technology orientation and integrating knowledge from internal and external sources for competitive advantage.

To the best of the authors’ knowledge, this study is the first to model the effect of knowledge integration capability and service innovation on strategic orientation-led sustainable competitive advantage.

The purpose of this study paper is to identify and prioritize the factors affecting the knowledge flow in high-tech industries.

This research is applied in terms of purpose and descriptive-survey in terms of data collection method. This research has been done in a qualitative–quantitative method. In the qualitative part, due to the nature of the data in this study, expert interviews have been used. The sample studied in this research includes 35 managers and expert professors with experience in the field of knowledge management working in universities and high-tech industries who have been selected by the method of snowball. In the quantitative part, the questionnaire tool and DANP multivariate decision-making method have been used.

In this study, a multicriteria decision-making technique using a combination of DEMATEL and ANP (DANP) was used to identify and prioritize the factors affecting the knowledge flow in high-tech industries. In this study, the factors affecting the knowledge flow, including 8 main factors and 31 subfactors, were selected. Human resources, organizational structure, organizational culture, knowledge communication, knowledge management tools, knowledge characteristics, laws, policies and regulations and financial resources were effective in improving knowledge flow, respectively.

By studying the research, it was found that the study area is limited, and the previous work has remained at the level of documentation and little practical use has been done. In previous research, the discussion of knowledge flow has not been very open, and doing incomplete work causes limited experiences and increases cost and time wastage, and parallel work may also occur. Therefore, to complete the knowledge management circle and fully achieve the research objectives, as well as to make available and transfer the experiences of people working in this field and also to save time and reduce costs, the contents and factors of previous models have been counted. It is designed for high-tech industries, a model for the flow of knowledge.

This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

Effective management of risk and knowledge is critical to ensure the success of industry–university collaboration (IUC) projects. However, the intricate dynamics through which these factors influence the performance of IUC projects have yet to be fully investigated. The purpose of this study is to explore the interplay between risk management and knowledge management capabilities and their impact on IUC project performance.

A model was constructed and evaluated through the examination of a sample of 188 collaborative innovation projects located in the United Arab Emirates (UAE), utilizing structural equation models (SEM) and hierarchical regression analysis.

The findings indicate that social system risk, technical system risk and project management risk have a negative impact on the performance of university–industry collaboration (UIC) projects, while cultural, technical and structural knowledge management capabilities can mitigate the negative impact of these risks on the performance of IUC projects.

The study concludes with three recommendations aimed at improving the management of UIC projects, including the establishment of a distinct and precise management strategy, the deployment of a comprehensive and systematized management methodology and the adoption of a balanced management framework.

The originality and value of this study lie in its exploration of the interplay between risk management and knowledge management capabilities in IUC projects. While previous studies have examined either risk management or knowledge management in IUC projects separately, this study provides a comprehensive analysis of both factors and their combined impact on project performance. The study also contributes to the literature by highlighting the specific risks and knowledge management capabilities that are most relevant to the context of IUC projects in the UAE. The practical recommendations offered by the study can help project managers and stakeholders to improve the success of collaborative innovation projects.

This study aims to synthesize extant literature on the concept of reverse knowledge transfer (RKT) built up over the past two decades with the help of bibliometric analyssis and also to suggest promising new areas for research in this field.

The study adopts a literature review methodology combined with bibliometric and network analysis based on 117 papers identified from the Scopus database. In particular, this study has tried to identify and capture themes not previously fully captured or evaluated by other reviews on this topic.

The authors have identified research themes and research gaps in the area of RKT. Overall, the review shows the main outlets that have published papers on RKT and the theoretical background this research is built on. This study exhibits core themes in this area that have persisted and grown consistently such as the subsidiary’s role in RKT. In addition, the review highlights less researched themes such as role of boundary spanning in RKT, which open exciting avenues for new research opportunities.

This study finds that RKT research has experienced remarkable growth from a complete viewpoint in recent years. There was a surge in publications in the area from 2008 onwards, and many of its influential papers seemed to have been published between 2013 and 2018. Prominent themes in this body of research have been identified and potential for future studies has been explored.

To the best of the authors’ knowledge, this is the first study to map, synthesize and discuss the literature concerning RKT.

Due to the constantly increasing competitiveness along with the complexity of knowledge, firms perceive collaboration as a key strategy that preserves firms' radical innovation performance. In this context, this paper aims to examine how firms’ partners’ diversity in open innovation activities influences the development of radical innovations, critical for social development. In particular, this study analyzes how the functional and geographical breadth of the firm’s collaboration portfolio affects its radical innovation performance. Furthermore, it also explores the role of firm size as a moderator in the relationships proposed.

This research employs panel data analysis, using a sample of 4,677 Spanish firms, with data sourced from the PITEC database.

The results of this study show that there is an inverted U-shaped relationship between the functional and the geographical breadth of collaborations and the firms’ radical innovation performance. Moreover, this study finds partial support for the moderating role of firm size, in the sense that small and medium-sized enterprises (SMEs) and large firms vary in their optimal number of diversity of partners.

This research provides a better understanding on how partners’ functional and geographical diversity, along with organizational characteristics such as firm size, affect how firms benefit from collaboration for innovation. This study shows that both SMEs and large firms experience diminishing returns when their collaboration networks become overly diverse in pursuit of radical innovation, due to increased costs. However, in SMEs, the turning point occurs at a later stage, consistent with the idea that small firms need broader functional networks to access complementary and novel resources they usually lack.

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

Technological innovations provide huge opportunities to expand and revolutionize the scope of products and services offered. This is particularly true for tourism, which is undergoing significant changes due to the development of new technologies. The level of technology diffusion depends on several factors like the exchange of information among peers, and the attitude and shared perception among the contributors. The aim of the study is to explore the diffusion of technology in tourism with a specific focus on the social media discourse around new technologies. Thus, the paper investigates the level of interest in these new technologies analysing the information exchange occurring between individuals on Twitter in order to explore the influence of reciprocal networking.

To capture the attitudes expressed in the industry, the study analyses the ongoing discourse on Twitter as a proxy for the participants “interest in new technologies. Through a social network analysis of the tweets and retweets conducted over a period of nine months, the research maps the level of information exchange about the diffusion of new technologies. Moreover, the sentiment analysis provides an interesting overview of the individuals” attitudes towards the awareness or the adoption of new technologies.

Our analysis has provided several insights: (1) the information network on blockchain in tourism consists of participants who change very quickly over time (high turnover of accounts); (2) some contributors have an extremely important role in influencing the flow of information in the system (information centralization), they can have a generalist (discussing several topics) or a specialist (focusing on a specific topic) behaviour and this strategic choice influences their network's structure; (3) these central nodes also have an impact on the definition of positive and negative sentiment towards a topic (sentiment influencer).

The paper contributes to the literature on technology diffusion, by focusing on one of the preconditions of diffusion that is the shared positive attitude towards technological innovation. More specifically, we adopt a network-based approach, which is useful to explain the level of information exchange and the public discourse that can impact the shared perception and attitude towards technological innovation. The study also highlights the role of knowledge brokers in influencing this public discourse. Future studies can deepen the association between positive perception, higher levels of information exchange and increasing usage of specific technologies. Our results also suggest further exploring the opportunity to combine social media data and other sources of information to shed more light on the technological innovation diffusion processes.

This paper shows how practitioners can benefit from the analysis of information exchange about new technologies in tourism adopting a network perspective with the aim of understanding the level of influence among contributors. Moreover, the increasing interest in blockchain technology and the potential combination between social media data and other sources of information can offer promising insights.

The present study explores the level of technology diffusion through the analysis of information exchange on social media (Twitter). Furthermore, the dynamics of individual user behaviour offers a better understanding about media effects.

While previous research is focused on the users' perception towards the development of new technologies in tourism, the aim of this study is to investigate the dynamics behind the level of diffusion of information and awareness about these new technologies, which still represents an unexplored area of research.

Well-constructed transportation infrastructure may effectively decrease barriers to the flow of innovative human resources and inventive elements, accelerating enterprise innovation activities. This study will explore how HSR helps enterprises achieve ambidextrous innovation, including the mediating mechanism of absorbed slack resources, innovative talents, and the heterogeneous effects of management shareholding ratio and financing constraints.

Based on resource dependence theory and social network theory, this study employs a quasi-natural experiment of China’s high-speed railway and builds a multi-time point DID model to investigate its influence on enterprise ambidextrous innovation.

Results suggest that the HSR positively influences both exploitative and exploratory innovation, and the influence is more substantial on exploitative innovation. Further analysis finds two influencing channels through which HSR influences enterprise ambidextrous innovation: providing redundant resources and attracting innovative talents. Heterogeneity analysis indicates that HSR has a more significant positive effect on exploratory innovation for enterprises with high management shareholding. In the low financing constraint group, the HSR opening has a more significant impact on ambidextrous innovation.

In ambidextrous innovation, enterprises should rationalize the allocation of resources, attach importance to the innovative talent introduction, and choose differentiated paths based on intrinsic characteristics. Meanwhile, the government should actively improve the HSR routes and continuously improve the innovative environment.

This study enriches the theoretical research framework of HSR and ambidextrous innovation by identifying the channel mechanisms and boundary conditions through which HSR affects ambidextrous innovation and expands the consequences of HSR and the antecedents of ambidextrous.