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Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.

A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.

The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.

Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.

Despite the major information technology investments made by public institutions, the reuse of e-government services remains an issue as citizens hesitate to use e-government websites regularly. The purpose of this study is to investigate the cross-country determinants of e-government reuse intention by proposing a theoretical model that integrates constructs from (1) the Delone and McLean IS success model (i.e. system quality, service quality, information quality, perceived value and user satisfaction); (2) the trust and risk models (i.e. citizen trust, overall risk, time risk, privacy risk and psychological risks); and (3) Hofstede's cultural model (i.e. uncertainty avoidance, masculinity, individualism and cross-cultural trust and risk).

Based on data from interviews with 81 Kuwaiti citizens and surveys of 1,829 Kuwaiti and Polish citizens, this study conducted comprehensive, cross-cultural and comparative analyses of e-government reuse intention in a cross-country setting.

The results show that trust is positively associated with citizens' intention to reuse e-government services, whereas risk is negatively associated with citizens' perceived value. This study also found that masculinity–femininity and uncertainty avoidance are positively associated with the intention to reuse e-government services and that individualism–collectivism has no significant relationship with reuse intention. This study's findings have important implications for researchers and practitioners seeking to understand and improve e-government success in cross-country settings.

This study developed a parsimonious model of quality, trust, risk, culture and technology reuse that captures country-specific cultural contexts and enables us to conduct a comprehensive, cross-cultural and comparative analysis of e-government reuse intention in the cross-country setting of Kuwait and Poland.

This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research.

This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature.

The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research.

The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area.

This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups.

To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.

How can managers reduce information asymmetry in dyadic manager-external stakeholder relationships in a complex and evolving environment? Addressing this question has significant implications for firm survival, growth, and competitive advantage.

We have adopted a multiparadigm approach to theory building, known as metatriangulation. We integrate the dynamic capabilities, sensemaking, and evolutionary theory literatures to theorize how managers can relate to stakeholders in a complex and evolving environment.

We propose, via a conceptual framework and three propositions, “evolutionary sensemaking” as the managerial metacognitive dynamic capability that helps managers hone their understanding based on the evolutionary changes in the stakeholder’s interpretations of information quality preferences. The framework unfolds across three evolutionary stages: sensing preferences' variation of the stakeholder, seizing preferences, and transforming for complexity alignment and retention. The propositions focus on managing complexity in stakeholder information quality preference, employing cognitive capabilities to simplify, interpret, and align interpretations for effective information asymmetry reduction.

To develop the metacognitive dynamic capability of evolutionary sensemaking, managers need to train for and foster the underlying complex cognitive capabilities by enhancing their (1) perception and attention skills, (2) problem-solving and reasoning skills, and (3) language, communication, and social cognition skills, focusing specifically on reducing the complexity embedded in stakeholder cognition and diverse stakeholder preferences for information quality. Contrary to the current advice to “keep things simple” and provide “more” information to the stakeholders for opportunism reduction, trust-building, and superior governance, our framework suggests that managers hone their cognitive capabilities by learning to deal with the underlying complexity.

The proposed framework and propositions address research gaps in reducing information asymmetry. It enriches the dynamic capabilities literature by recognizing complexity (as opposed to opportunism) as an alternative source of information asymmetry, which needs to be addressed in this stream of research. It extends the sensemaking literature by identifying the complexity sources – i.e. stakeholder preferences for diverse information quality attributes and the associated cognitive preference interpretation processes. The article enhances evolutionary theory by delving into microprocesses related to information asymmetry reduction, which the existing literature does not thoroughly investigate.

The purpose of this study is to examine the association between the combined roles of chief executive officer (CEO)-chairman titles (CEO duality) and investment efficiency, defined as a lower deviation from expected investment for targeted S-curve firms used to propel an innovation-driven economy. This study also aims to investigate the moderating effect of financial reporting quality on this association.

This paper focuses on the ten targeted S-curve industries – under the definition of the Thailand 4.0 model – listed on the Stock Exchange of Thailand (SET) from 2000 to 2019. Data related to CEO/chairman titles and investment supports were manually collected from the annual reports, the SET market analysis and reporting tool database and the company websites. Financial data used to estimate investment behaviors and discretionary accruals were extracted from 1999. The study analyzes unbalanced panel data using fixed-effects regressions. Additional tests embrace replacing the sample with nontargeted firms, partitioning into granted and nongranted firms, adding CEOs’ demographic moderators, using alternative variable measures and analyzing for lagged independent variables.

The main findings show that CEO duality reduces overinvestment but worsens underinvestment in targeted firms. Financial reporting quality (FRQ) appears to strengthen CEO duality in mitigating extreme spending but has no impact on the association between CEO duality and underinvestment. Additional results, for example, conclude that CEO duality has no association with both over- and underinvesting at nontargeted firms, but its effect becomes positively significant on overinvestment when financial reporting quality is high. The negative association between CEO duality and overinvestment is found only in government-granted and targeted firms. FRQ encourages CEO duality in lowering overinvestment among targeted firms without grants. CEOs’ female and serviced early years appear to elevate those main findings.

These findings assist innovative corporations in choosing a proper leadership structure to cope with investment inefficiency. The research gives the government and regulatory bodies an insight into the qualifications of the leadership structure and financial information that helps them put forward effective policies.

To the best of the author’s knowledge, this study is among the first to establish the association between CEO duality and investment efficiency for innovation-driven firms in a transforming economy. The study fills the gap in the literature on management, accounting and finance by unveiling the interplay between dual leadership and financial reporting in affecting the efficiency of investments.

This research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using a multi-period difference-in-differences (DID) model, the study aims to empirically examine the correlation between the adoption of FSSCs and the quality of accounting information.

The study uses a robust methodology to evaluate the relationship between FSSCs and accounting information quality (AIQ). Leveraging the established FSSCs within China’s A-share listed companies as the treatment group, this research adopts a multi-period DID model. This approach enables a rigorous empirical examination of the influence exerted by FSSCs on the overall quality of accounting information.

The present study delves into the impact of FSSCs on AIQ and conducts empirical analysis using data from Chinese A-share listed companies between 2004 and 2021. The findings substantiate that: FSSCs significantly bolster the quality of accounting information, a conclusion retained even after robustness tests. Specifically, FSSCs exhibit a positive correlation with the comparability, timeliness and disclosure quality of accounting information while demonstrating no significant influence on relevance, robustness and reliability factors.

First, the analysis primarily rests upon data from Chinese A-share listed companies between 2004 and 2021, potentially constraining the generalizability of findings across diverse contexts. Second, despite controlling for various factors, unobserved variables or external factors not encompassed in the model might influence the relationship between FSSCs and AIQ. Additionally, the study’s reliance solely on quantitative data confines exploration into qualitative aspects that might offer a more comprehensive understanding of FSSCs’ impact on AIQ.

This paper establishes a nuanced connection between FSSC operations and AIQ, furnishing direct empirical evidence for their economic implications and propounding a novel avenue for augmenting AIQ. And, it furnishes guidance for forthcoming FSSC development, accentuating the necessity of harnessing information technology to enhance the relevance, reliability and robustness of accounting information.

Majority of prior empirical studies assessing AIQ have focused on singular indicators, lacking a comprehensive depiction of its overall level. To address this gap, this paper pioneers the construction of a comprehensive index for AIQ, providing a holistic representation of its level. Furthermore, this study stands as the inaugural investigation into the relationship between China’s A-share listed firms’ FSSCs and the quality of accounting information.

This study aims to investigate the quality level of the leading three Public Administration Institutes’ (PAIs) websites in the Arab world.

A convenient sample of 203 Jordanian Government employees answered the questionnaire that assessed five quality dimensions (content, navigation, interface design, accessibility and educational purpose) for each website.

The website of PAI of Kingdom of Saudi Arabia recorded a high level in all quality dimensions, whereas the website of PAI of Jordan recorded moderate quality in all dimensions except for accessibility; the website of PAI of Egypt recorded a high level in all quality dimensions except for the educational purpose. Based on the qualitative analysis, participants agreed that the PAI website has the best quality, accessibility, navigation and design compared with the Egyptian and the Jordanian PAIs websites.

Designers of PAI websites should consider end users’ needs and regularly assess the website’s usability. PAIs developers should also establish more interactive portals to provide transparent and effective electronic services to users. The findings are significant in helping policymakers better understand the importance of distance training and learning using websites and platforms.

Developing a high-quality website enhances the relationship between the government and its employees, consequently establishing the credibility and trust of citizens in public services.

To the best of the authors’ knowledge, this is the first study that measures the quality of PAI websites in the Arab world. The findings provide more cross-culture evidence for the e-government and digital literature in helping policymakers develop more technology interactive platforms.

The shortage of organ donors is an under-researched global issue that demands immediate attention. This attention should begin at the government level and related organizations. In Malaysia, the shortage of organ donations has been a pressing issue faced by the Ministry of Health Malaysia (MOH) for a considerable length of time. In reaction to this issue, the MOH deployed the Organ Donation Awareness Strategic Campaign Plan by using the platform of social media to disseminate information regarding organ donation to the public. However, the number of registrations is still low among Malaysians. Moreover, the observation from the literature shows that there are limited studies which have been initiated to focus on social media in the context of organ donation campaigns.

The quantitative research design has been used to understand the issue. Three hundred and eighty-four completed questionnaires were collected from the target sample, which comprised university students in Malaysia. For this study, partial least squares structural equation modelling was used for data analysis.

The result shows that information usefulness is vital because it will lead individuals to adopt organ donation information on social media. More specifically, predictors that positively influence youth or university students to accept information as useful are visual information, information sharing, accessibility of information, needs of information and attitude towards information. Subsequently, information usefulness positively influences information adoption. In the meantime, information quality and credibility do not significantly affect information usefulness.

The findings of this study may assist MOH or interested parties in designing a sound marketing strategy in the context of organ donation promotion by providing empirical evidence.

The study provides empirical evidence about information characteristics in the context of organ donation promotion.

This research aims to examine the factors that influence customers' product return intentions and proposes that YouTube product reviews can mitigate customers' desire to return a product.

The proposed theoretical research model and hypothesized relationship were investigated using a quantitative process. This study used 302 data from Indonesian young adult respondents to examine the structural model, which was analyzed using the SmartPLS 3.2 software package.

The results show that YouTube product reviews, product fit uncertainty and customer satisfaction are the key determinants of customers' product return intention. Furthermore, the results show that the credibility of YouTube product reviews has a major impact on customers' familiarity with a product, satisfaction and the likelihood of returning goods to sellers.

In the e-commerce industry, increasing the use of YouTube product reviews will help businesses eliminate unnecessary product returns. Sellers are also encouraged to collaborate with YouTube producers to review specific products, which can benefit companies by raising brand awareness and gaining customer feedback. Furthermore, YouTube online product reviews can help consumers avoid having an unpleasant shopping experience that causes emotional reactions and lowers satisfaction.

Most research has not considered antecedents in observing the product return phenomenon; this study observes a prerequisite of consumer product returns (i.e. information asymmetry and product familiarity) and investigates the relationships between YouTube product reviews, customer satisfaction and product return intention.

This study aims to examine the risk-resistant role of environmental, social and governance (ESG) performance in the capital market, focusing on an organizational standpoint. Furthermore, it aims to offer management decision advice to companies seeking protection against stock market risks. Conclusions obtained through this research have the potential to enrich the economic consequences of ESG performance, provide practical implications for enhancing corporate ESG performance, improving corporate information quality and stabilizing capital market development.

Based on the data of Chinese A-share listed companies from 2009 to 2020, this study examines the risk-resistant function of ESG performance in the capital market. The impact of ESG performance on management behavior is analyzed from the perspective of organizational management and the three mechanisms of pre-event, during the event and post-event.

This paper demonstrates that companies that effectively implement ESG practices are capable of effectively mitigating risks associated with stock price crashes. Heterogeneity analysis reveals that the inhibitory effect of ESG performance on stock price crash risk is more pronounced in nonstate-owned enterprises and enterprises with higher levels of marketization. After controlling for issues such as endogeneity, the conclusions of this paper are still valid. The mechanism analysis indicates that ESG performance reduces the risk of stock price crash through three paths of organizational management: pre-event, during the event and post-event. That is, ESG performance plays the role of restraining managers’ opportunistic behavior, reducing information asymmetry and boosting investor sentiment.

This paper provides new insights into the relationship between ESG performance and stock price crash risk from an organizational management perspective. This study establishes three impact mechanisms (governance effect, information effect and insurance effect), offering a theoretical basis for strategic corporate decisions of risk management. Additionally, it comprehensively examines the contextual differences in the role of ESG performance, shedding light on the specific domains where ESG practices are influential. These findings offer valuable insights for promoting stable development in the capital market and fostering the healthy growth of the real economy.