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The purpose of this paper is twofold. First, to combine a holistic model – in our case the balanced scorecard – with the time-driven activity-based costing model. The inspiration for this stems both from Kaplan and Norton and from the intense discussions and use of business analytics (BA) and performance management (PM). Second, to use numerical experiments – more specifically Monte Carlo simulation – to design and explore four hypothetical scenarios within such a holistic model. The paper also aims to emphasise the role played by statistics in increasing the confidence in using such a framework.

The author runs four numerical experiments using different assumptions to show how a decision-maker can improve the outcome by making small changes in the key performance indicator (KPI) input variables.

The paper gives recommendations for the assumptions that each decision-maker has to consider when setting out to conduct this kind of analysis. Small changes in some input variables may completely change the output and hence the decision result.

The paper shows why practitioners and researchers need to better understand the limitations of deterministic analysis to make realistic models when combining more accounting models. To choose the relevant probability distributions for the input resources is an important issue for the decision-maker as they have a very large impact on the result.

The real value of the paper lies in making students and practitioners as well as researchers aware of the opportunities for stochastic modelling and also to point at the problems and limitations of combining elements from BA with performance measurement and management.

This paper, through empirical evidence, presents a framework for exploring how entrepreneurs navigate the challenges of building legitimacy in a digital context. In so doing, this paper goes beyond the seemingly forgone conclusion that legitimacy is important for the entrepreneur's success by focusing on the contextualised mechanisms through which digital legitimacy is built.

Empirical findings are drawn from semi-structured interviews conducted with 21 digital entrepreneurs in Nigeria, a leading example of the West African context and analysed using a phenomenological approach.

The paper shows how digital entrepreneurs in a non-Western context draw on an aspect of legitimation in the digital space, and in particular, highlights three mechanisms via which this takes place, namely: digital shielding, digital curating and digital networking. Presented via an inductive approach, the three mechanisms described in the paper provide a scaffold for thinking about and understanding entrepreneurial legitimacy within a contextual framework, which incorporates institutional, cultural and digital dimensions.

This paper contributes to the literature on digital entrepreneurship by empirically identifying and theoretically elaborating themes that are important for understanding how entrepreneurs navigate the challenges of digital entrepreneurship and build entrepreneurial legitimacy in complex contexts.

Drawing on the integrative perspective of the technology acceptance model (TAM) and theory of planned behaviour (TPB) and extending it further by examining the role of organisational facilitators and perceived HR effectiveness in this integrative perspective, we examine HR professionals’ AI-augmented HRM (HRM^(AI)) acceptance in this research.

The data (N=375) were collected from HR professionals working in different organisations in India. Structural equation modelling (SEM) was employed to analyse the data.

The results of the study suggest that along with organisational facilitator antecedents to the relevant components of both TAM and TPB, perceived HR effectiveness also enhanced the HRM^(AI) acceptance levels of HR professionals.

The research findings are expected to contribute to the understanding of the factors that influence the acceptance of AI-augmented HRM in organizations. The results may also help organisations to identify the facilitators that can enhance the adoption and implementation of AI-augmented HRM by HR professionals. Finally, the study provides a composite TAM-TPB theoretical framework that can guide future research on the acceptance of AI-augmented HRM.

To the best of our knowledge, this is one of the first attempts to factor in the effect of contextual factors (i.e. organisational facilitators and perceived HR effectiveness) in the TAM and TPB equations.

Performance management system (PMS) is a crucial element of strategic human resource practices in any organization. This research aims to provide a concise overview of how bibliometric analysis is employed to assess the influence and significance of cutting-edge technologies in shaping of PMS. This study seeks to identify key trends, emerging technologies and their impact on the evolution of performance management practices, contributing valuable insights for researchers, practitioners and policymakers in this field.

This investigation is carried out utilizing total of eight research questions, which are examined through VOS Viewer and Biblioshiny software. The research offers visual diagrams and tables depicting the data extracted from the Scopus Database.

The study’s results underscore a noticeable increase in research literature pertaining to PMS, indicating a shift from conventional methods to a strategic, technology-driven approach. These findings cover the way for further investigation across various disciplines, offering opportunities to enhance the efficacy and productivity of PMS.

The implementation of new technologies such as Artificial intelligence (AI), machine learning and robotics etc. in PMS have also been analysed to give a sneak peak of the bigger future picture of AI and strategic human resource integration.

To the best of the authors' understanding, this analysis represents the inaugural application of bibliometric techniques to evaluate the advancement of research on Performance Management System (PMS) dating back to 1978, utilizing academic literature sourced from the Scopus database.