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Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and reporting methods. Generating insights from these new data sources highlight the need for different and interactive forms of visualization in the field of visual analytics. Nonetheless, a considerable gap between the recommendations in research and the current usage in practice is evident. In order to understand and overcome this gap, a detailed analysis of the status quo as well as the identification of potential barriers for adoption is vital. The paper aims to discuss this issue.

A survey with 145 business accountants from Austrian companies from a wide array of business sectors and all hierarchy levels has been conducted. The survey is targeted toward the purpose of this study: identifying barriers, clustered as human-related and technological-related, as well as investigating current practice with respect to interactive visualization use for Big Data.

The lack of knowledge and experience regarding new visualization types and interaction techniques and the sole focus on Microsoft Excel as a visualization tool can be identified as the main barriers, while the use of multiple data sources and the gradual implementation of further software tools determine the first drivers of adoption.

Due to the data collection with a standardized survey, there was no possibility of dealing with participants individually, which could lead to a misinterpretation of the given answers. Further, the sample population is Austrian, which might cause issues in terms of generalizing results to other geographical or cultural heritages.

The study shows that those knowledgeable and familiar with interactive Big Data visualizations indicate high perceived ease of use. It is, therefore, necessary to offer sufficient training as well as user-centered visualizations and technological support to further increase usage within the accounting profession.

A lot of research has been dedicated to the introduction of novel forms of interactive visualizations. However, little focus has been laid on the impact of these new tools for Big Data from a practitioner’s perspective and their needs.

Using the theory, construct, method, moderator (TCMM) format, this framework-based review critically analyses the mobile financial services (MFSs) field through a detailed synthesis and analysis of a sample of mainstream empirical research published in various scientific journals within the period 2009–2020.

The authors followed a three-step structured approach suggested by Webster and Watson (2002) to search for the literature to synthesise the global perspectives on MFSs and their associated applications and systems. The literature research resulted in the identification of 115 most relevant articles.

The authors identified three major categories or domains within the MFSs comprising the entire spectrum of digital financial services. To facilitate the literature analysis, TCMM is developed and proposed as an organising framework. Moreover, the authors also developed and presented the comprehensive framework of MFS domains and explicitly identified 14 different research themes for future research in MFSs.

Prior attempts to synthesise and analyse mainstream academic research in MFSs have been scant and limited to a specific MFS domain: mobile banking or mobile payment. The authors synthesised a more extensive body of knowledge and provided a global perspective on the MFS field. Unlike the past literature reviews which followed traditional frameworks such as antecedents, decisions and outcome (ADO); TCCM; and 6 W Framework (who, when, where, how, what and why), the authors developed and proposed TCMM as organising framework.

This paper studies the Digital Service Innovation (DSI) concept by systematically reviewing earlier studies from various scholarly communities. This study aims to recognize how recent advances in DSI literature from different research streams complement and can be incorporated into the growing digital servitization literature to define better and understand DSI.

After systematically identifying 123 relevant articles, this study employed complementary methods, such as author bibliographic coupling, linguistic text mining/textual analysis and qualitative content analyses.

This paper first maps the intellectual structure and boundaries of the DSI-related communities and qualitatively assesses their characteristics. These communities are (1) Innovation for digital servitization, (2) Service innovation in the digital age and (3) Adoption of novel e-services enabled by information system development. Next, the composition of the DSI concept is examined and depicted to comprehend the notion's critical dimensions. The findings discuss the range of theories and methods in the existing research, including antecedents, processes and outcomes of DSI.

This study reviews, extends the understanding of origins and critically evaluates DSI-related research. Moreover, the paper redefines and clarifies the structure and boundaries of the DSI-concept. In doing so, it elaborates on the substance of DSI and identifies the essential themes for its understanding and conceptualization. Thus, the study helps the future development of the concept and allows knowledge accumulation by bridging adjacent research communities. It helps researchers and managers navigate the foggy emerging research landscape.

Exoskeletons are mechanical structures that humans can wear to increase their strength and endurance. The purpose of this paper is to explain how exoskeletons can be used to improve performance across five phases of manufacturing.

Multivocal literature review, encompassing scientific literature and the grey literature of online reports, etc., to inform comprehensive, comparative and critical analyses of the potential of exoskeletons to improve manufacturing performance.

There are at least eight different types of exoskeletons that can be used to improve human strength and endurance in manual work during different phases of production. However, exoskeletons can have the unintended negative consequence of reducing human flexibility leading to new sources of musculoskeletal disorders (MSD) and accidents.

Findings are relevant to function allocation research concerned with manual production work. In particular, exoskeletons could exacerbate the traditional trade-off between human flexibility and robot consistency by making human workers less flexible.

The introduction of exoskeletons requires careful health and safety planning if exoskeletons are to improve human strength and endurance without introducing new sources of MSD and accidents.

The originality of this paper is that it provides detailed information about a new manufacturing technology: exoskeletons. The value of this paper is that it provides information that is comprehensive, comparative and critical about exoskeletons as a potential alternative to robotics across five phases of manufacturing.

This study aimed to investigate the mechanisms of knowledge brokering and role crafting structures that promote the active engagement of older workers at work.

The respondents were workers in Japan aged 55–64 years. A two-wave panel survey was conducted. The first and second survey waves included 1,527 and 1,467 respondents, respectively.

The results showed that knowledge brokering positively influenced work engagement directly and indirectly. In the three dimensions of role crafting, cognitive and task crafting had a positive effect on work engagement.

This study focused on older workers in Japan. Therefore, it is necessary to verify whether the same effect is observed in countries other than Japan or among younger workers.

On an individual level, older workers should aim to keep acquiring new information inside and outside the organisation. On an organisational level, it is effective to increase opportunities for older workers to craft their work according to the socioemotional selectivity and selection optimisation and compensation theories.

This study reveals that knowledge brokering and cognitive crafting in role crafting have an important influence on the work engagement of older workers. Additionally, this study clarifies the impact of job crafting on older workers not only from the perspective of resource crafting to achieve person-job fit but also from the perspective of reframing perceptions through cognitive crafting in role crafting. These findings enable a clearer understanding of the relationship between role crafting and knowledge brokering, as well as the socioemotional selectivity and selection optimisation and compensation theories.

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.

This study aims to investigate the merits of the unified model of task-specific motivation (UMTM) in predicting transfer of training and to investigate (relationships between) changes in UMTM components over time. In doing so, this study takes the multidimensionality of transfer motivation into account.

The authors collected data among 514 employees of the judiciary who filled in the UMTM questionnaire directly after the training and after three weeks. The data were analyzed by means of structural equation modelling.

The outcomes show that transfer motivation predicts transfer intention and transfer of training over time. Moreover, the study shows that (change in) transfer motivation is predicted by (change in) personal and contextual factors identified by the UMTM as antecedents of motivation.

This study describes the first longitudinal evaluation of the UMTM in the literature and shows its applicability for predicting transfer of training. It is also one of the few studies that investigate transfer motivation multidimensionally and the role it plays for transfer of training. As such, this study informs other transfer of training models about the nature of transfer motivation and how transfer of training could be predicted.

The purpose of this paper is to unpack the underlying mechanisms of entrepreneurs' passion, orientation and behavior by investigating the role of rational and nonrational cognitive elements. Building on dual process theory and sociointuitionism, a conceptual model is proposed in order to explore the relationship between entrepreneurial passion, entrepreneurial orientation (EO) and strategic entrepreneurship behavior (SEB). Specifically, entrepreneurs' linear thinking styles (System 2) and nonlinear thinking styles (System 1) are hypothesized as being significant moderators of such a relationship.

Covariance-based structural equation modeling (CB-SEM) is used to empirically validate the proposed conceptual model and test the moderating hypotheses on a sample of 300 entrepreneurs actively involved in European small and medium enterprises (SMEs).

Entrepreneurial passion is shown to be a significant antecedent of EO, which, in turn, strongly influences SEB. Moreover, entrepreneurs' linear thinking style positively moderates the EO-SEB relationship, but not the link between passion and EO. Instead, a nonlinear thinking style positively moderates the relationship between passion and EO, but not the links between EO and SEB.

Entrepreneurs should trust their nonlinear thinking style – related to affective/emotive and intuitive information processing systems – to foster the effect of their entrepreneurial passion on EO. Furthermore, entrepreneurs should rely on a linear thinking style, namely the rational and deliberative cognitive processes, to enhance the impact of their EO on SEB.

Dual process theory and sociointuitionism are integrated to simultaneously investigate the effect of nonrational and rational cognitive mechanisms on entrepreneurs' orientation and behavior. Moreover, the proposed model is empirically tested on a sample of entrepreneurs working in SMEs located in Europe, which have received little attention from entrepreneurship scholars in comparison to their US counterparts. The authors’ findings suggest important implications for entrepreneurs, policymakers and entrepreneurial universities educators.

Virtual try-on (VTO) technology offers an opportunity for fashion and beauty brands to provide enriched self-explorative experiences. The increased popularity of VTOs makes it urgent to understand the drivers and consequences of the exploration of styles in VTO contexts (herein called self-explorative engagement). Notably, little is known about the antecedent and outcomes of the personalized self-explorative experience central to VTOs. This paper aims to fill this knowledge gap.

An online quasi-experiment (N = 500) was conducted in the context of fashion and beauty VTOs. Participants were asked to virtually try on sunglasses or lipsticks and subsequently answer a questionnaire measuring the key constructs: self-presence (i.e. physical similarity and identification), self-explorative engagement (i.e. exploration of styles in VTO context), brand cognitive processing and brand attitude. The authors analyze the data with structural equation modeling via maximum likelihood estimation in LISREL.

The experience of self-presence during consumers’ use of VTOs in augmented reality environments has a positive effect on self-explorative engagement. Furthermore, a mediation analysis reveals that self-explorative engagement improves brand attitude via brand cognitive processing. The results are confirmed for two popular fashion and beauty brands.

Grounded in extended self theory, to the best of the authors’ knowledge, this is the first study to show that a realistic VTO experience encourages self-extension via a process starting from the exploration of styles and results in increased brand cognitive processing and more positive brand attitudes. The exploration of styles is enabled by self-presence.

The purpose of this study is to explain how the quality of teacher-student relationships and the gap of cognitive styles between teachers and students impact student achievement. The population for the study was comprised of 11 career and technical education (CTE) teachers and 210 CTE students, representing six disciplines within CTE. The study occurred in a suburban high school in western North Carolina. Leader-member Exchange (LMX) theory and Adaption- innovation theory guided the research. Dyadic intensity between teachers and students predicts the quality of teacher-student relationships from both the teacher’s perspective and the student’s perspective. The quality of teacher-student relationships from the teacher’s perspective predicts the quality of teacher-student relationships student’s perspective. Further research is recommended to understand how leader-member exchange manifests in classroom settings and impacts student achievement.