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This paper aims to extend insights about the relationship between inter-organizational collaboration and approaches to control from the perspective of decision-makers. We investigate the relationship between approaches to control and intended forms of integration between actors responsible for solving the complex problem of integrated person-centered care for elderly with diverse and significant needs.

The empirical study is based on a content analysis of contractual agreements. We have analyzed a total of 118 collaboration agreements and associative documents between all Swedish regions and municipalities.

The study shows that intended integration is subject to remarkable variation in intended forms of inter-organizational collaboration in this Swedish case. The paper illustrates that decision-makers’ intentions with proposed collaboration in each given context are important for the chosen approach to control. Regardless of intended forms of integration, our study suggests that an imminent soft approach to control is expressed alongside limited signs of hard control. Various forms of intended integration can be managed by the two approaches simultaneously insofar as the agreements appear to have a two-sided purpose.

Our paper proposes an empirically driven taxonomy of intended forms of integration initiatives. The taxonomy provides resources for studies about how collaboration can be managed when it is stipulated by national legislation but local self-governance gives actors considerable freedom to decide on how to organize and manage services. By presenting the taxonomy and relating this to approaches of control, our iterative study builds on and adds to a recent stream of research arguing that the relationship between collaboration and approaches to control may by fuzzier and more complex than originally thought.

This study aims to examine the influence of board gender diversity on audit quality demand, considering auditor choice and audit efforts within the Gulf Co-operation Council (GCC) countries. It further examines the role of political connections and the impact of gender equality policy initiatives on this relationship.

Fixed-effects regression models are employed in a sample of 1,822 firm-year observations for financial firms across the GCC from 2011–2022 to test the hypotheses. Moreover, the two-stage-least-squares and the propensity score matching methods are used for sensitivity analysis.

The study shows a negative relationship between board gender diversity and the demand for audit quality, reflected auditor choice and audit efforts. However, the study shows a positive association between firm’s political connections and audit quality demand, which is more pronounced in gender-diverse boards. Policy initiatives for gender equality show no significant effect on the relationship between board gender diversity and audit quality demand.

The results inform governments, policy-makers, regulatory authorities and corporations by providing new evidence on the relationship between board gender diversity and the demand for audit quality, as well as the moderating role of political connections and policy initiatives in this relationship. To promote the meaningful participation of female directors in board decision-making, the findings indicate that gender stereotypes, both explicit and implicit, that can hinder female directors’ influence in board decision-making need to be addressed. Second, the study underscores for governments, policy-makers regulatory authorities and corporations that the mere appointment of female directors does not necessarily ensure their engagement in board decision-making. The appointment of female directors should go beyond symbolism and translate into meaningful engagement and influence with the board.

This study contributes to the corporate governance literature by offering new insights on the link between board gender diversity and the demand for audit quality. Beyond confirming a negative relationship between board gender diversity and the demand for quality audit, this study provides new insights on the moderating role of a firm’s political connections on this relationship. In addition, existing studies are primarily based on firms in Western countries and cannot be generalized due to differences in governance and legal structures. Given that the GCC countries have different cultures, economies, institutions, governance practices and norms compared to developed and emerging countries, our study offers a pertinent discussion on the relationship between board gender diversity and the demand for audit quality, as well as the moderating role of political connections in this relationship in the GCC countries.

The purpose of this study is to examine the influence of corporate governance (CG) mechanisms on earnings management (EM) within the Gulf Co-operation Council (GCC) countries. In addition, the impact of firm’s political connections (PCs) on EM is investigated, as well as whether it moderates the relationship between CG and EM.

Fixed-effects model is used on a sample of non-financial firms across the GCC countries to test the hypotheses. Moreover, a two-stage least squares method and a propensity score matching procedure are used to mitigate potential reverse causality and sample selection bias.

This study reveals that CG mechanisms such as board size and board independence are negatively associated with EM, while CEO duality is positively association with EM. In addition, this study shows that institutional ownership and blockholders do not influence EM. Furthermore, PCs are shown to play a moderating role in the relationship between CG and EM. The results of this study are robust to endogeneity testing and to alternative measures of CG.

Because of a lack of data, the authors do not consider additional CG attributes such as tenure, education and age of board members. Future research could explore the impact of these attributes when data becomes available.

This study provides valuable insights for government officials, policymakers, standard-setters, regulators and corporations by presenting new evidence on the relationship among CG, PCs and EM. Moreover, this study underscores that, in the absence of a strong institutional infrastructure and investor protection, relying solely on strong CG and Islamic values and GCC culture may have a limited impact on effective monitoring of opportunistic managerial behaviors.

This study contributes to existing literature with a specific focus on the unique political, legal, institutional, social and cultural setting of the GCC region. Moreover, this study provides new insights that PCs serve as a governance mechanism in mitigating EM because relatively little attention has been given to the impact of PCs in improving accounting outcomes, especially in the context of the GCC region where Islamic ethical norms often shape business practices.

In Finland, tourism policymaking is centralised in the Ministry of Economic Affairs and Employment, without a specific tourism minister. Tourism policymaking and implementation are much influenced by networks and collaboration of tourism experts on governmental, regional, and local levels. Despite the efforts of involving different stakeholders in tourism policymaking, the process includes wicked problems and occasionally conflicts of interest between the levels. Finnish tourism policymaking relies on various ministries, indirect laws, and working groups on the governmental level; and on regional councils, cities, municipalities, and destination management or marketing organisations (DMO) on the regional level, before reaching the operative level in tourism organisations. At every level, workshops, and other means to engage stakeholders are utilised. On a regional and destination level tourism is governed based on the strategies of each city, municipality, and regional councils, with varying collaboration and stakeholder engagement. The coordinator may be a regional council, DMO, or another stakeholder, such as a cluster of tourism enterprises and institutions of higher education. The different levels of governance are finally followed by enterprises, with their own interests, strategies, and visions. This chapter discusses Finnish tourism policymaking, focussing on the region of Satakunta, the city of Pori, and the Yyteri coastal area. Furthermore, the chapter discusses the strategic decision to focus on developing the Yyteri coastal area to meet the needs of locals and visitors, and how appointing a Senior Advisor for Yyteri beach and coastal area is sought to provide practical improvements also on an enterprise level.

To clarify divergent conclusions on the impact of alliances on green innovation (GI), this study aims to examine the non-linear relationships between dual alliance and GI, as well as the mediation of green knowledge reconstruction (GKR) and the moderation of alliance tie strength.

Based on the theory of knowledge-based view, a moderated intermediary model is constructed by introducing GKR and alliance tie strength. The hypotheses are validated by using hierarchical regression analysis and bootstrapping method, with questionnaire survey data collected from 316 manufacturing firms in China.

Empirical results show that both exploratory alliance and exploitative alliance have an inverted U-shaped effect on GI, in which GKR plays a mediating role in the above relationship. Moreover, alliance tie strength weakens the intermediary role of GKR in the relationship between exploratory alliance and GI, whereas it enhances the intermediary role of GKR in the relationship between exploitative alliance and GI.

Findings reveal the non-linear effects of dual alliance on GI and clarify the inconsistent conclusions by proposing the moderated intermediary effect model. Moreover, this research reveals the mechanism of dual alliance on GI through the mediation of GKR and enriches the boundary conditions by integrating the moderating role of alliance tie strength.

Clause 4 [The Contractor] outlines the main provisions applying to the Contractor and their obligations in the execution of the Works. Clause 4 is one of the most important Clauses in the GC as it outlines the majority of the Contractor's core obligations.

This paper aims to analyse the unified theory of acceptance and use of technology (UTAUT) and UTAUT2 constructs used in research on information and communication technology (ICT) adoption and use among micro, small and medium enterprises (MSMEs) in non-organisation for economic co-operation and development (OECD) countries. It also investigates the areas of ICT adoption along the value chain in studies using these constructs.

Systematic literature review (SLR) was conducted, where 910 studies were retrieved manually in five academic databases. Forty-eight studies were finalised after four filtration levels.

Majority of the studies were published within the past six years, and 85.42% were studies in the form of journal papers. UTAUT constructs more researched compared to UTAUT2 constructs. More than half of the studies investigated ICT application in value chain boundaries, while 16 studies were organisation-wide studies.

With developments in MSMEs’ technology, the UTAUT2 model must be expanded to internal company operations including finance and infrastructure maintenance. To boost competitiveness and productivity, non-OECD authorities should focus on the cost and user-centric characteristics of MSMEs’ technology adoption.

Although SLRs on UTAUT and UTAUT2 constructs have been attempted previously, this study contributes to the body of knowledge by focusing analysis on the application of those constructs on MSMEs in non-OECD countries and also by situating ICT adoption along the value chain of enterprises.

This study aims to examine the relationship between information and communication technology (ICT) and economic growth in all organization for economic co-operation and development (OECD) countries.

This paper employs annual panel data together with fixed-effects (FE), random effects (RE), fully modified ordinary least squares (FMOLS), dynamic ordinary least squares (DOLS) and generalized method of moments (GMM) estimators for production function estimation.

The results indicate that ICTs, non-ICT (NICT) capital services and employment significantly and positively affect economic growth.

Information is an important driving force behind economic growth and productivity, and communication technologies have made it more accessable. Also, many countries aimed to invest in ICT to improve their economic growth and productivity. However, these investments failed to produce the expected outcome for some years and countries.

To our knowledge, no study examines the ICT and growth relation in all OECD countries for 2000–2018 period. We intend to fill this gap by examining whether or not the expected returns from ICT investment are achieved in all OECD countries between 2000 and 2018.

The purpose of this paper is to identify the areas and logic of integration of different stakeholders using different methods and to analyse their applicability and challenges in practical projects. The main aim is to describe how these different methods impact value creation.

Action design research was carried out in a large hospital construction project where the first author acted as an “involved researcher” and the second author acted as an “outside researcher”. Two workshops were organised to evaluate the direct and indirect challenges and benefits of the applied four methods and to explain how different methods enable value creation.

All the studied methods provide good results in terms of usability and commitment to the aims of the project, thus delivering the direct benefits expected. Process, people and tools logic works well in this case project when applying the methods properly. Significant evidence was provided on secondary deliverables of the methods, and all analysed methods had a significant impact in the area of leading people, clarifying what “focus on people” means and how it is enabled.

Focus on people can be achieved through different operative methods if applied in the right way. It is necessary to select the most suitable methods based on all the direct and indirect deliverables.

This case project offered a platform to analyse integration methods in a real-life project using the collaborative contract method. The authors were able to participate in the analysis by taking action from the very beginning of the project in terms of training, learning, continuous development and coaching of these methods and evaluating the applicability.

Artificial intelligence (AI) has received much attention due to its promethean-like powers to transform the management and delivery of public sector services. Due to the proliferation of research articles in this context, research to date is fragmented into research streams based on different types of AI technologies or a specific government function of the public sector (e.g. health, education). The purpose of this study is to synthesize this literature, identify challenges and opportunities, and offer a research agenda that guides future inquiry.

This paper aggregates this fragmented body of knowledge by conducting a systematic literature review of AI research in public sector organisations in the Chartered Association of Business Schools (CABS)-ranked journals between 2012 and 2023.

The search strategy resulted in the retrieval of 2,870 papers, of which 61 were identified as primary papers relevant to this research. These primary papers are mapped to the ten classifications of the functions of government as classified by the Organisation for Economic Co-operation and Development (OECD), and the reported challenges and benefits aggregated.

This study advances knowledge by providing a state-of-the-art of AI research based the OECD classifications of government functions, reporting of claimed benefits and challenges and providing a research agenda for future research.