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In the literature, evidence is to be found of the positive effect of high-performance work systems (HPWSs) on innovation in firms. However, innovation is enabled by not only human resources but also digital technology, and scholars have called for further investigation into the interplay between digital technology and HRM systems. Drawing on signalling theory and HPWSs research, the purpose of this study is to explore the moderating role of digital technologies in the relationship between HPWSs and innovation in the firm and consider employee participation as an additional conditioning factor.

This study uses data from the European Company Suvery 2019 administered in a sample of more than 20,000 European establishments and applies logistic regression with a three-way interaction.

HPWSs underpin product and process innovation. Moreover, this study shows that in firms with low levels of employee participation, digital technology enhances the effect of HPWSs on innovation, while in firms with high levels of employee participation, this effect is reduced.

This study enriches the scholarly discussion about the link between HPWSs and innovation in the firm, by investigating in theoretical and empirical terms the moderating effect of digital technology, underlining that either positive or negative synergistic effects are possible. By adding employee participation to the analysis, the authors cast light on an important boundary condition for understanding when the synergic effects become more prominent. This intends to respond to recent calls from scholars and practitioners for more insight into the precise nature of the synergies between HPWSs and digital technology on innovation in the firm, with important implications for management.

This study aims to examine the process of value co-creation (VCC) on digital ecotourism platforms and the role of perceived platform usefulness and user participation behavior in that process. The study also seeks to determine the extent to which the typology of the ecotourist moderates VCC.

A total of 420 users of a digital ecotourism platform participated in a study analyzing the factors that influence VCC. A mediation, moderation and conditional process analysis was used to test the proposed hypotheses. A K-means cluster analysis was also used to classify the ecotourists into four groups.

The results show that perceived platform usefulness has a strong influence on the generation of VCC and also on user participation behavior. In turn, user participation behavior is an important driver of VCC. This study also highlights the moderating role of the ecotourist typology in the formation of VCC on these digital platforms.

This study offers managers of digital ecotourism platforms a means to identify and motivate those ecotourists with the necessary skills and characteristics to become true co-creators of value.

This study contributes to the existing knowledge on how value is co-created on digital ecotourism platforms, confirming the important antecedent role of perceived platform usefulness and user participation behavior, as well as the moderating role of ecotourist typology.

El propósito de este estudio es examinar el proceso de co-creación de valor (VCC) en las plataformas digitales de ecoturismo y el papel de la utilidad percibida de la plataforma y el comportamiento de participación de los usuarios. El estudio también pretende determinar en qué medida la tipología del ecoturista modera la VCC.

420 usuarios de una plataforma digital de ecoturismo participaron en un estudio que analizaba los factores que influyen en la co-creación de valor. Se utilizó un análisis de mediación, moderación y proceso condicional para probar las hipótesis propuestas. También se utilizó un análisis de conglomerados K-means para clasificar a los ecoturistas en 4 grupos.

Los resultados muestran que la utilidad percibida de la plataforma tiene una fuerte influencia en la generación de VCC y también en el comportamiento de participación del usuario. A su vez, el comportamiento de participación del usuario es un importante impulsor de la VCC. El estudio también destaca el papel moderador de la tipología ecoturística en la formación de VCC en estas plataformas digitales.

El estudio ofrece a los gestores de plataformas digitales de ecoturismo un medio para identificar y motivar a aquellos ecoturistas con las habilidades y características necesarias para convertirse en verdaderos co-creadores de valor.

Este estudio contribuye al conocimiento existente sobre cómo se co-crea valor en las plataformas digitales de ecoturismo, confirmando el importante papel antecedente de la utilidad percibida de la plataforma y el comportamiento de participación de los usuarios, así como el papel moderador de la tipología del ecoturista.

本研究的主要目的是考察数字生态旅游平台上的价值共同创造（VCC）过程, 以及感知平台有用性和用户参与行为在该过程中的作用。该研究还试图确定生态旅游者的类型在多大程度上调节了VCC。

一个数字生态旅游平台的420名用户参与了一项研究, 分析影响价值共同创造的因素。使用调解、调节和条件过程分析来检验所提出的假设。还使用了K-均值聚类分析, 将生态旅游者分为4组。

结果显示, 感知的平台有用性对VCC的产生有很大影响, 也对用户的参与行为有很大影响。反过来, 用户参与行为也是VCC的一个重要驱动因素。该研究还强调了生态旅游者类型学在这些数字平台上形成VCC的调节作用。

该研究为数字生态旅游平台的管理者提供了一种识别和激励那些具有必要技能和特征的生态旅游者成为真正的价值共同创造者的手段。

本研究对数字生态旅游平台上如何共同创造价值的现有知识做出了贡献, 证实了感知平台有用性和用户参与行为的重要前因作用, 以及生态旅游者类型学的调节作用。

The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.

This paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.

Public governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.

Drawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.

This paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.

In this study, the authors explain citizens’ adoption of social media in citizen–government relations in China, a country that blends an authoritarian governance regime with limited tolerance of and responsiveness to online citizen participation.

Original survey data were gathered using a vignette survey among 307 respondents living in the People’s Republic of China. Multivariate analysis of the data was used to test four hypotheses and identify antecedents of Chinese citizens’ social media adoption for “thin” participation purposes.

Citizens’ perceived impact of “thin” participation, citizens’ skills and capabilities and citizens’ trust in institutions are significantly associated with citizens’ social media adoption. Social media anxiety was found not to be associated with Chinese citizens’ social media adoption.

This study demonstrates how vignettes can be used to study adoption of technological and institutional innovations in an authoritarian governance regime and how in this context existing adoption theories can be extended with notions of institutional trust to adequately explain citizens’ adoption of technological and institutional innovations in citizen–government relations.

Although some argue that social media activity could potentially mitigate democratic deficits caused by the state, in the case of China, the intertwinement of state and social media platform renders this argument unsustainable.

This study is one of the few systematic survey studies focusing on Chinese citizens’ adoption of social media in citizen–government relations.

This paper provides a systematization of the existing body of literature on both employee participation goals and the intervention formats in the context of organizational change. Furthermore, degrees of employee involvement that the intervention formats address are identified and related to the goals of employee participation. On this basis, determinants of employee involvement and participation in the context of digital transformation are unveiled.

Based on a systematic literature review the authors structure and relate employee participation goals and formats. Through a workshop with expert practitioners, the authors transfer and enhance these theoretical findings in the context of digital transformation. Experts rated the three most important goals and identified accompanying success factors, barriers and effects.

The results show that it is not necessarily the degree of involvement but a context-specific selection of measures, the quality of their implementation as well as the actual uptake of suggestions and activities developed by employees that contribute to employees accepting and participating in goal-directed transformations. Moreover, employees must have sufficient information and time for their participation in transformation processes.

This paper is based on a transformative approach, combining literature analysis to identify formats and goals of employee participation with experiential knowledge of digital transformation practitioners. In addition to relating intervention formats to goals pursued in organizational change processes, empirical and experiential perspectives are used to identify three very relevant goals and respective determinants in digital transformation processes.

The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital platforms. This study aims to contribute to the debate on democratic accounting technologies with a focus on PR and digital platforms, using the theoretical lens of dialogic accounting.

A longitudinal case study is used to analyse the implementation and evolution of PR in the city of Turin, Italy and explore how the city involved its citizens with digital platforms.

This study contributes to the debate on public accountability through dialogic accounting tools.

Multiple sources (surveys, interviews and interventionist workshops) are used to analyse Turin, Italy as a longitudinal case study.

This study offers practical reflections for legislators, politicians and public managers who need new knowledge and empirical analysis of the effective implementation of the PR as a tool for dialogue and empowering public accounting to hold continuous dialogue with the citizens.

PR can be considered a useful dialogic accounting tool for politicians, managers and government experts to encourage citizens’ engagement in a pluralistic society.

This study aims to investigate the impact of digital leadership (capabilities, experience, predictability and vision) and green organizational culture on firms' digital transformation and financial performance. Additionally, the research aims to evaluate the mediating role of digital transformation in the relationship between digital leadership and firms' financial performance.

A purposive sampling technique was employed to identify and select individuals with relevant expertise and experiences in the field of digital transformation. A total of 164 responses were collected, and the questionnaire was designed based on a five-point Likert-type scale. The data were analyzed using SmartPLS 4 (Statistical Software for Structural Equation Modeling).

The findings indicate that digital leadership capabilities, experience, predictability and vision do not directly impact firms' performance. However, there is an indirect influence on firms' performance through digital transformation. While both digital transformation and green organizational culture (GOC) positively influence firms' financial performance, GOC, leader predictability and leader vision positively influence digital transformation. The results confirm that digital transformation mediates the relationship between capabilities, experience, predictability and vision and firms' financial performance.

The study highlights that strategic capabilities can enhance value-added processes during digital transformation, contributing to sustainability in the digital era. Overall, this research significantly advances both theoretical understanding and practical applications in the context of digital leadership and its impact on firms. Limited digital transformation stages among Malaysian firms impact the research, with some entities cautious about data disclosure and having limited cooperation with researchers. Gathering data from diverse sources would have strengthened the findings and methodological rigor of this multilevel study. Despite these limitations, the research offers fresh insights into the role of GOC, different facets of digital leadership and their influence on digital transformation and financial performance. This enhances existing knowledge and challenges assumptions of the transformational leadership theory (TLT) framework.

The study opens the door to further research into distinct leadership components and their effects in a similar context. By highlighting the positive influence of capabilities, experience, predictability and vision on digital transformation, it expands the theoretical and empirical scope in the realm of digital leadership. These findings encourage critical examination, refinement and evolution of TLT, providing insights for leaders and managers as they navigate digitalization, financial performance and digital leadership within organizations. In an era of digital transformation, leaders play a central role in building a psychologically safe environment and nurturing digitally skilled teams capable of managing technological changes. Leaders should possess the digital capabilities, experience, vision and predictability necessary to drive digital transformation, mitigate potential threats and adapt to the dynamic digital landscape.

These findings support government initiatives to accelerate digitalization and Industry 4.0 implementation. Collaboration between the government and private organizations is essential to create policies and practices that facilitate broad participation in digital transformation programs. Policymakers must adopt a proactive approach to address issues related to Internet accessibility, trade barriers, financing access and resource reallocation. These policies aim to ensure a high-quality and affordable digital infrastructure, cultivate trust in digital technologies and equip organizational leaders with the necessary digital skills.

This research provides valuable insights for practitioners to enhance firms' digital transformation. As a practical contribution, this study’s findings can inform how firms can better manage their key digital leadership resources and GOC to foster digital transformation and improve their financial performance.

Based on the theory of trust and cost-benefit perspective, this paper examines the relationship between citizens’ trust and their digital attitudes by considering the mediating effects of performance expectancy and perceived risk, as well as the moderating effect of media use.

The city digital transformation in Shanghai is chosen as the case in this study. 466 questionnaires were collected through a survey, with Structural Equation Modeling to test the hypotheses in AMOS.

Citizens’ trust of government and trust of technology has no significant direct effect on their digital attitudes. However, performance expectancy mediates between the trust of government and digital attitudes, and perceived risk mediates the effect of trust of technology on attitudes. The use of social media significantly moderates the association between trust of technology and citizens’ attitudes.

Exploring why citizens shape supportive attitudes toward digitalization is critical to achieving digital governance goals in developing countries, especially large cities where digital transformation is accelerating. The originality lies in using cost-benefit analysis as a perspective and media use as a moderator to examine the mechanisms of citizens’ trust and digital attitudes.

Technology access, digital skills, and digital services are increasingly prerequisites for public life and accessing public services. The digital divide in contemporary societies matters for efforts to digitalize the welfare state. Research has already mapped individual determinants of digital exclusion and the existence of an age-related digital divide. However, far less attention has been paid to variations in digital inclusion between countries and to their potential explanations related to political systems. This study explores the influence of variations in welfare regimes on the digital divide among seniors (aged 65+) in Europe.

This article presents time-series cross-sectional analyses of the relationship between welfare state regimes and digital inclusion among seniors in European countries. The analyses are based on data from Eurostat, the World Bank, and the UN E-Government Survey.

The authors find extensive variation in the digital inclusion of citizens between welfare regimes and argue that considering regime differences improves the understanding of these variations. The findings indicate that the age-related digital divide seems to be least evident in countries with more universalistic welfare regimes and most evident in countries where seniors rely more on their families.

This is the first comparative study of the association between welfare state regimes and digital inclusion among seniors.