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The purpose of this paper is to discover how Hungarian manufacturing companies interpret technology and human resources as driving forces and barriers in terms of Industry 4.0 implementation.

The authors conducted 23 semi-structured interviews with corporate leaders and applied qualitative content analysis using Atlas.ti software.

The authors formulated a new definition of Industry 4.0 which emphasises the role of human factors. The authors identified driving forces (efficiency with speed/information flow/precision) and barriers (technology compatibility, human fears and lack of digital skills) in terms of Industry 4.0 implementation and developed the DIGI-TEcH performance management dimensions.

Comparison with other countries is limited. Given the exploratory and qualitative nature, further quantitative research would be needed to generalise results. Finally, only manufacturing companies are examined.

It provides empirical evidence to practitioners to understand concerns about technology and human resource in terms of Industry 4.0 implementation. In addition, corporate performance management can be extended by the developed DIGI-TEcH dimensions.

This paper reveals key evidence for the uptake of technology and human factors in terms of Industry 4.0 implementation and their impacts on corporate operation and performance. It also provides an insight into a specific country context, which can be a useful benchmark for other Central and Eastern European countries.

The purpose of this paper is to explore the impact of recent developments in corporate reporting, specifically from the carbon disclosure project (CDP) environment, in the evolution of European post-crisis financial markets.

Theoretical and instrumental advancements from nonlinear dynamics have been applied to the analysis of market behaviour and the online presence or reputation of major European listed banks.

The application of a nonlinear statistical methodology (i.e. the autoregressive fractionally integrated moving average [ARFIMA] estimation model) demonstrates the presence of a long history of collected data, thus indicating a certain degree of predictability in the time series. Also, this study confirms the existence of structural breakpoints, specifically the impact of the CDP reporting in both stock prices and online search trends of the sampled companies for certain periods.

This study introduces new methodological perspectives in corporate reporting studies, as the application of nonlinear techniques can be more effective in capturing corporate transparency issues. A limitation to overcome is to explore whether the impact of reporting is different due to the specific reporting behaviour each company adopts.

The “breakpoint” concept should enlighten the importance to firms of providing more information in specific moments, which can impact on both traditional (i.e. stock prices) and modern (i.e. online popularity) performance metrics. Additionally, it should be taken into account by stakeholders, when analysing the accountability of firms to improve their decision-making processes and policymakers, for monitoring and contrasting speculative and insider trading activities.

Online search trends represent a new public attitude to how society “measures” the effectiveness of firms’ disclosure behaviours.

Combining ARFIMA with structural break techniques can be regarded as a relevant and complementary addition to classic “market reaction” or “value relevance” techniques.

This article addresses the relationship of universities to their changing regulatory environments internationally.

This article updates analysis published in 2004 exploring the contrasting modes of, and key trends in, regulation of higher education across eight OECD (Organisation for Economic Co-operation and Development) states. The article offers a wider analysis of the changing patterns of regulation rooted in mutuality, oversight, competition and design, and the implications for the management of higher education institutions.

Since 2004, higher education has seen more growth in oversight-based and competition-based regulation, but also some decentralization of regulation as an increasing cast of actors, many international and transnational in character, have asserted themselves in key aspects of the regulatory environment. This article explores the implications of these changes in the regulatory mix over higher education for the ways that universities manage their regulatory environment, arguing first, that there is significant evidence of meta-regulatory approaches to regulating universities, and second, that such a meta-regulatory approach is consistent with an emphasis on university autonomy, raising a challenge for universities in how to use the autonomy (variable by country) they do have to manage their environment.

This article offers an original analysis of how universities might most appropriately respond, deploying their autonomy, however variable, to address their external regulatory environment. The author suggests we might increasingly see the external regulatory environment as meta-regulatory in character and universities making more use of reflexive governance processes.

While previous literature has emphasized the causal relationship from liquidity to capital, the impact of interbank network characteristics on this relationship remains unclear. By applying the interbank network simulation, this paper aims to examine whether the causal relationship between capital and liquidity is influenced by bank positions in the interbank network.

Using the sample of 506 commercial banks established in 28 European countries from 2001 to 2013, the author adopts the generalized method of moments simultaneous equations approach to investigate whether interbank network characteristics influence the causal relationship between bank capital and liquidity.

Drawing on a sample of commercial banks from 28 European countries, this study suggests that the interconnectedness of banks within interbank loan and deposit networks shapes their decisions to establish higher or lower regulatory capital ratios in the face of increased illiquidity. These findings support the implementation of minimum liquidity ratios alongside capital ratios, as advocated by the Basel Committee on Banking Regulation and Supervision. In addition, the paper underscores the importance of regulatory authorities considering the network characteristics of banks in their oversight and decision-making processes.

This paper makes a valuable contribution to the current body of research by examining the influence of interbank network characteristics on the relationship between a bank’s capital and liquidity. The findings provide insights that add to the ongoing discourse on regulatory frameworks and emphasize the necessity of customized approaches that consider the varied interbank network positions of banks.

Studies on the coronavirus disease 2019 (COVID-19) tracing apps have mostly focused on how to optimize adoption and continuous use, but did not consider potential long-term effects of their introduction. This study aims to analyse whether the characteristics of the recent introduction of tracing apps may negatively impact individuals' attitudes and intentions to adopt future tracking technology.

In an online experiment across three countries (Australia, Germany, UK), the authors measured how perceived benefits of COVID-19 tracing apps as well as specific government and campaign-related factors affect privacy concerns, attitude towards future tracking apps and intention to adopt. The authors manipulated the type of provider (governmental vs private) and the type of beneficiaries of the future tracking technology app (the individual alone or also the public) as determinants of adoption.

The authors find that privacy concerns towards the COVID-19 tracing apps negatively impact attitude and intention to adopt future tracking apps. Future adoption is more likely if the app is provided by the government, whereas additional benefits to the public do not positively stimulate adoption. Second, the study analyzed different factors, including perceptions on governments and the app introduction, as well as perceived benefits.

Taking the introduction of COVID-19 apps in different countries as a basis, the authors link both perceived benefits and contextual factors to privacy concerns, attitudes towards and intention to adopt the related technology in the future. The authors hereby clarify the responsibility of governmental actors who conduct large-scale technology introductions for the future diffusion of related technologies.

This paper aims to explore the research field of digital transformation in small and medium enterprises (SMEs), considering the importance of SMEs in the economic development of countries.

Considering the contributions of researchers and the challenges of SMEs to transform their business models, in this paper, the authors conducted a scientometric analysis using CiteSpace that included 448 documents indexed in Scopus.

The authors appreciated the growth in the number of publications that have studied the digital transformation process in SMEs, showing a niche of researchers interested in the flourishing research topic. Likewise, the authors identified the intention of SMEs to adopt digital technologies such as artificial intelligence, big data, cloud computing, data analytics, electronic commerce and the Internet of Things.

This paper is a valuable resource for academics and researchers in information systems, decision-makers in digital transformation in SMEs and governmental organisations concerned with digital technologies adoption in SMEs to achieve digital transformation and increase competitiveness and productivity.

This study used CiteSpace to conduct a scientometric analysis to explore how researchers have focused on frameworks and maturity models for measuring SME readiness, the impact of Industry 4.0 on SMEs, guides for helping managers evaluate their Industry 4.0 positioning, the development and implementation of digital business strategies for SMEs, the presentation of cases of SMEs that have driven digital transformation and future research opportunities.

For a long time, researchers have stressed the importance of identity for collaborative supply relationships. Accordingly, it has been proposed that supply relationships may be efficiently managed by establishing a shared collective identity among partners. However, this strategy may challenge the partners' individual distinctiveness and thus lead to adversarial relationship outcomes. In this article, it is argued how and when establishing an intergroup relational identity may be a better choice than building a collective identity.

The conceptual research is based on an analysis of previous literature. Relational identity theorizing and the theory of intergroup leadership are applied to build on and extend previous views on identity in interorganizational contexts.

It is proposed that when supply chain actors are subject to identity threats in collaborative supply relationships, such threats are driven by the imbalance of power between or among the parties. Therefore, establishing an intergroup relational identity should be preferred over a collective identity in situations characterized by a high identity threat.

Future studies could support this article's theoretical suggestions with empirical evidence.

Intergroup relational identity preserves the distinctiveness of all parties involved in a collaborative relationship and is based on their individual contributions. Managers could support a collaborative environment and promote a shared vision between or among organizations through appropriate rhetoric.

This study contributes to an understanding of the relational aspects of interorganizational behavior by adapting social psychological theories to this area of research.

The present study focuses on the link between foreign language anxiety (FLA), self-perceived proficiency, and multilingualism in the under-explored English as a Foreign Language (EFL) context of Saudi Arabia. Ninety-six Arabic undergraduate college-level EFL students (56 males, 40 females) answered the Arabic version of the Foreign Language Classroom Anxiety Scale (FLCAS – Horwitz, Horwitz, & Cope, 1986). The analyses revealed that Saudi multilinguals suffered from low to moderate levels of FLA with female participants experiencing more anxiety than their male counterparts. Multiple regression analyses revealed that gender and self-perceived proficiency explained over a quarter of variance in FLA. Furthermore, the study did not find any role of experience abroad in predicting FLA.

The purpose of this paper is to fill a gap in the literature regarding the open innovation management approaches that small and medium-sized enterprises (SMEs) can use to access digital technologies and incorporate them into their organizational processes. The research question is: What organizational and process-level managerial actions do SMEs take to successfully access and implement digital technologies within their organizational processes?

Using Guertler et al.'s (2020) Action Innovation Management Research (AIM-R) framework, this study examines the digital transformation experiences of 10 European SMEs to gain insights into the managerial actions that foster successful digital transformation.

The findings of the paper reveal two major contributions. First, a digital transformation roadmap for SMEs is proposed, with a focus on accessing external resources and reconfiguring internal ones to ease their digital transformation journey. Second, three distinct paradoxes that influence the digital transformation process in SMEs are highlighted, providing useful insights into the challenges and tensions SMEs face during this journey.

This paper provides a unique perspective on the digital transformation of SMEs by examining the managerial actions required for successful technology adoption and revealing the paradoxes that may emerge during this transformative process. The findings form the basis for future research, deepening our understanding of digital transformation in SMEs and providing actionable advice to managers and practitioners navigating this journey.

Learning from errors is a complex process that requires careful support. Building on affective events theory, the purpose of this paper is to explore how a supportive learning from error climate can contribute to social learning from errors through affective and cognitive error responses by individual professionals.

A total of 139 early-career auditors completed an online questionnaire consisting of validated survey scales, allowing for serial mediation analysis to compare direct and indirect effects.

Learning from error climate was directly and positively related to engagement in social learning activities after committing an error. Furthermore, the authors found a double mediation by error strain (an affective error response) and reflecting on errors (a cognitive error response) on this relationship.

Organizations can actively encourage professionals to learn from their errors by creating a supportive learning from error climate and holding professionals accountable for their errors.

The present study enriches the authors’ understanding of the mechanisms through which learning from error climate influences engagement in social learning activities. It extends prior research on learning from errors by investigating the sequential effects of engagement in error-related learning activities performed individually and in social interaction.