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This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

This paper aims to explore how the time and temporal aspects are managed in a financial accounting outsourcing (FAO) transition process in an international interorganizational context. As a research outcome, the authors identify management interventions of both the service provider (SP) and the outsourcing company (OC) at both the corporate and operational levels.

The framework by Huy (2001a, 2001b) was used to analyze the qualitative data, which draw on observations, participation in 32 official meetings during the outsourcing process, informal discussions with key actors from the SP and the OC, and archival data of a single case company.

The authors illustrate how the time and temporal aspects of planned accelerated change are managed through management interventions during the FAO transition process. All four ideal intervention types (commanding, engineering, teaching and socializing) were used sequentially but also jointly to complement one another. The pacing was mostly rapid, owing to strong commanding interventions initiating almost every stage. When analyzing the FAO transition process, the authors identified four stages: contact, contract, convergence and control. Moreover, the authors focused on the role of the operational-level managers and accounting specialists of both organizations. The findings indicate that management interventions vary with the management level.

This study contributes to the interorganizational control literature by considering the time and temporal aspects in planned organizational change and the role of operational-level managers in managing large-scale changes.

This study aims to analyze how startups organize their purchasing activities to improve operative excellence and become attractive customers.

The authors use a two-phase exploratory approach with semistructured interviews and a World Café. In total, 20 startup purchasers and suppliers participated. It is an international study with participants from eight countries (Belgium, Brazil, France, Germany, Hungary, The Netherlands, the UK and the USA).

The authors find that startups organize the purchasing function in five ways: partial outsourcing, transactional-oriented, strategic only, outsourced purchasing and full department. Each type has advantages and disadvantages regarding operative excellence. The authors identify type-specific antecedents to operative excellence: forecasting, payment habits, ordering process, contact accessibility and quick decision-making.

The value of this paper is that it offers entrepreneurs a framework to organize startup purchasing activities, including outsourcing options. Furthermore, it provides theoretical contributions that expand the topic of purchasing and supply organization and operative excellence to the startup context.

The value of this paper is that, to the best of the authors’ knowledge, it is the first to explore purchasing organization and operative excellence in startups.

Multinational business deliver value via multiple sites with similar operational capacities. The age of the Fourth Industrial Revolution (4IR) delivers significant opportunities for the deployment of digital tools for business optimization. Therefore, this study aims to study the Industry 4.0 implementation for multinationals.

The key objective of this research is multi-site systems integration using a reproducible, modular and standardized “Cyber Physical System (CPS) as-a-Service”.

A best practice reference architecture is adopted to guide the design and delivery of a pioneering CPS multi-site deployment. The CPS deployed is a cloud-based platform adopted to enable all manufacturing areas within a multinational energy and petrochemical company. A methodology is developed to quantify the system environmental and sustainability benefits focusing on reduced carbon dioxide (CO₂) emissions and energy consumption. These results demonstrate the benefits of standardization, replication and digital enablement for multinational businesses.

The research illustrates the ability to design a single system, reproducible for multiple sites. This research also illustrates the beneficial impact of system reuse due to reduced environmental impact from lower CO₂ emissions and energy consumption. The paper assists organizations in deploying complex systems while addressing multinational systems implementation constraints and standardization.

This article aims to understand where industry is in terms of digitalizing their operations, what features of this transformation are essential for practitioners, and what barriers they are facing during their journey. In addition, the authors aim to provide recommendations for organization to start their digital transformation.

Through literature review, the authors summarize the emerging tools and technologies in operations and supply chains to inform the practitioners. Then, the authors use surveys conducted on 183 operations and supply chain professionals, and use statistical tools to examine the association between variables of the data set. The authors present real-life case studies to explain important steps of a digital transformation project.

The survey results indicate that real-time monitoring and data analytics are viewed as the most important and needed tools for organizations. High cost, lack of stakeholder buy-in and lack of successful business use cases are major barriers for companies when starting a digital transformation.

The authors provide recommendations for practitioners based on the survey responses, and outline that starting small, focusing on stakeholder buy-in and implementation of software are the three key steps for a successful transformation journey.

Main contributions of this article are to understand practitioner perspectives in digitalization and provide guidelines for organizations to follow when transforming their operations. This research closes the gap between academic research and practice by collaborating with operations and supply chain professionals.

This study analyzes how digital technologies collaboration, and technological capabilities affect tourism products' advantage and supply chain resilience via virtual integration and customer service capabilities.

To achieve the goals of this study, a digital transformation model was formulated based on the real option theory (ROT) and digital competencies perspective. Data were collected from travel agencies in Taiwan. This study uses the partial least square structural equation modeling (PLS-SEM) technique to analyze the research model, and 384 samples were collected from travel agencies for analysis.

The research results point out that digital technology collaboration and technical capabilities affect virtual integration and customer service capabilities; customer service capabilities should also be regarded as key influencing variables to improve tourism product advantages and supply chain flexibility.

This study shares a unique perspective on the digital transformation model, which includes antecedents, mediators and moderators, to construct the critical effects for analyzing the tourism products' advantage and supply chain resilience.

Several studies have shown that economic shock and crisis trigger companies to move forward innovatively. This paper aims to compliment this research topic by investigating how SMEs activate their organization resilience to adapt to changes generated by a crisis, with specific focus on how digitalization is used as an opportunity on this road. COVID-19 pandemic provided the context to investigate this situation.

The research approach combines literature review, quantitative data survey and data analysis and modeling using PLS-SEM. The quantitative data survey provided the database for building the structural equation model, exploring the structural relationships between the constructs and testing the hypotheses. Expert discussions contributed to the validation and interpretation of the results.

The model reveals that while organizational resilience has no direct effect on digitalization, combined with available resources, it realizes its indirect impact. Resilient companies require less external financial support to achieve their digitalization goals. The results also confirm that an uncertain environment encourages SMEs to go digital.

Several research studies highlighted the importance of SMEs in recovery from crises. Knowing more about how they can be supported and what capabilities they should develop is essential. This research explores the relationship between organizational resilience, resource availability and digitalization for SMEs in crises like the COVID-19 pandemic, revealing the self-reinforcing effect of organizational resilience and the level of digitalization that was not previously studied.

The metaverse is a virtual world where users can communicate with each other in a computer-generated environment. The use of metaverse technology has the potential to revolutionize the way businesses operate, interact with customers, and collaborate with employees. However, several obstacles must be addressed and overcome to ensure the successful implementation of metaverse technology. This study aims to examine the implementation of metaverse technology in the management of an organization's supply chain, with a focus on predicting potential barriers to provide suitable strategies.

Covariance-based structural equation modeling (CB-SEM) was used to test the model. In addition, artificial neural network modeling (ANN) was also performed.

The CB-SEM results revealed that a firm's technological limitations are among the most significant barriers to implementing metaverse technology in the supply chain management (SCM). The ANN results further highlighted that the firm's technological limitations are the most crucial input factors, followed by a lack of governance and standardization, integration challenges, poor diffusion through the network, traditional organizational culture, lack of stakeholder commitment, lack of collaboration and low perception of value by customers.

Because metaverse technology has the potential to provide organizations with a competitive advantage, increase productivity, improve customer experience and stimulate creativity, it is crucial to discuss and develop solutions to implementation challenges in the business world. Companies can position themselves for success in this fascinating and quickly changing technological landscape by conquering these challenges.

This study provides insights to metaverse technology developers and supply chain practitioners for successful implementation in SCM, as well as theoretical contributions for supply chain managers aiming to implement such environments.

Site supervision features largely influence the productivity status of construction operational processes. This study aims to use a case study containing mixed methods to test the site supervisory traits in applying mathematical theories to construction operations for directing supervisory capabilities under various operational characteristics.

A total of 62 construction site supervisors were trained as part of a new apprenticeship programme. Through literature reviews and expert consultations, grading criteria were designed with various degrees of descriptions and score ratings. The supervisory attributes were evaluated under seven competency element characteristics mapped with the relevant learning domains.

The results demonstrate a detailed sectional view of performance ratings of supervisors under different characteristics of competency factors with the validity, reliability, applicability and generalisability assurance of the research findings using relevant statistical tests and expert evaluations.

Though the research applications were engaged directly with the construction industry in the Sri Lankan setting, other developing countries and emerging industries can also employ equivalent tactics to attain similar outcomes in their industry-based operations.

The research findings have led to producing a new guide that makes significant impacts on deciding the capability levels in construction supervisory attributes while executing problem-solving applications in construction planning and operational processes. Accordingly, the findings push to open a gate to intake advanced cognitive attributes towards addressing the industry's knowledge gap on how the problem-solving-based apprenticeship protocols need to be linked with the supervision features.

Digital transformation is a foundational change in how firms operate and deliver value to customers by using digital technologies to create new business opportunities. The purpose of this study is to offer a conceptual framework by reorganizing the elements of digital transformation, including resources, technology, capabilities and performance, into a workable process and investigating how firms integrate these resources, build new capabilities and transform them into enhanced performance.

This framework builds three blocks: resource integration, organizational capabilities and outcomes, exploring the impact of resource integration on outcomes through organizational capabilities. For resource integration, this study adopts a resource-based view (RBV) and service-dominant logic (SDL) to integrate organizational resources, including information technology (IT)-based resources, which play a role in moderating the effect of resource integration. Moreover, the author argues that firms’ capabilities have two levels: higher-order capabilities and lower-order capabilities, which will convert these resources through the capabilities into organizational performance.

This framework is built to understand the process of digital transformation and its antecedents for firms’ performance in business environments. Drawing on RBV, it provides a more holistic perspective that has been linked to resource integration, organizational capabilities and outcomes at the firm level. In this way, the theoretical basis for diminishing implicitness associated with the current perspective of digital transformation can be strengthened.

This paper offers a coherent discussion of digital transformation and explains the process of digital transformation, thus advancing prior work. The major contribution is connecting the process of digital transformation through which firms integrate resources, i.e. digital technologies and valuable, rare, inimitable and nonsubstitutable (VRIN) and nonVRIN resources as well, to build organizational dynamic capabilities based on RBV and SDL.