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This paper presents a method for adapting an Information Security Focus Area Maturity (ISFAM) model to the organizational characteristics (OCs) of a small- and medium-sized enterprise (SME) cluster. The purpose of this paper is to provide SMEs with a tailored maturity model enabling them to capture and improve their information security capabilities.

Design Science Research was followed to design and evaluate the method as a design artifact.

The method has successfully been used to adapt the ISFAM model to a group of SMEs within a regional cluster resulting in a model that is aligned with the OCs of the cluster. Areas for further investigation and improvements were identified.

The study is based on applying the proposed method for the SMEs active in the transport, logistics and packaging sector in the Port of Rotterdam. Future research can focus on different sectors and regions. The method can be used for adapting other focus area maturity models.

The resulting adapted maturity model can facilitate the creation and further development of a base of common or shared knowledge in the cluster. The adapted maturity model can cut the cost of over implementation of information security capabilities for the SMEs with scarce resources.

The resulting adapted maturity model can facilitate the creation and further development of a base of common or shared knowledge in the cluster. The adapted maturity model can cut the cost of over implementation of information security capabilities for the SMEs with scarce resources.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.

Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.

The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.

The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.

1. COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

2. Literature has focused on traditional, onsite work settings and largely ignored change pathways.

3. The authors take a temporal perspective to unpack changes to management control arrangements.

4. Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

5. The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

Literature has focused on traditional, onsite work settings and largely ignored change pathways.

The authors take a temporal perspective to unpack changes to management control arrangements.

Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

Background: A range of local social and environmental factors has an impact on farmers' views of climate change and choices on the use of coping mechanisms. This study examines the factors that are limiting farmers' perceptions of climate change and their coping mechanisms in Gimbi district, Western Ethiopia.

Methods: A household survey and focus group discussion were employed to collect relevant data. A total of 402 randomly selected households and six focus group discussions containing 72 participants were used to gather data. Binary logit models were used to analyze the collected data.

Results: Farmers noted that some of the signs of climate change included increasing temperature, erratic rainfall, late onset of rainfall, and early cessation of rainfall. We discovered that there are three distinct sets of climate adaption strategies used by farmers: crop management, soil and water conservation and intensive farm management. The primary determinants of farmers' perceptions of climate change and adaptation techniques were household head age, education, soil fertility, market access, and agricultural training. Age, education, and soil fertility level were the characteristics that significantly impacted farmers' perspectives and coping mechanisms among the primary drivers evaluated in the area. Use of agroforestry, shifting planting dates, and fertilizer application were all essential farming practices used as climate adaptation measures.

Conclusions: Both socioeconomic and environmental factors have found to affect farmers' perceptions of climate change in the area. The existing socioeconomic and environmental factors, in turn, affect their choice of strategies to adapt to climate change. When implementing climate change adaption strategies, it is critical to assess farmers' level of awareness of climate change and their coping strategies, as well as the factors limiting their ability to adapt to climate change.

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.

Older patients are at high risk of hospital readmission, which has led to an increasing number of screening and intervention programs. Knowledge on implementing screening tools for preventing readmissions in emergency department (ED), where the primary focus is often the present-day flow of patients, is scant. The purpose of this paper is to explore whether a new screening tool for predicting readmissions and functional decline in medical patients>65 years of age could be implemented and its influence on cross-continuum collaborations between the primary and secondary sectors.

The study took place in an ED in Denmark, in collaboration with the surrounding municipalities. An evaluation workshop with nurses and leaders from the ED and the surrounding municipalities took place with the aim of investigating the organizational changes that occurred in daily practice after the implementation of the screening tool. The workshop was designed and analyzed using cultural historical activity theory (CHAT).

The results showed that it was possible to develop collaboration between the two sectors during the test period. However, the screening tool created different transformations for the municipality employees and in the ED. The contradictions indicated that the screening tool did not mediate a general and sustained transformation in the cross-continuum collaboration.

Screening tools are not objective, neutral or “acontexual” artifacts and must always be adapted to the local context and sectors. CHAT offers a perspective to understand the collective object when working with organizational transformations and implementation.

The study have shown that screening tools are not objective, neutral or “acontexual” artifacts and must always be adapted to the local context. This is called adaption process. This adaption requires time and resources that should be taken into consideration from the beginning of introduction of new screens.

This paper contributes with knowledge about CHAT which offers a way to understand the leading collective object when working with organizational transformations and implementation. CHAT focuses not only on the structural changes but also on the cultural aspects of organizational changes, which is important if we want to reach a sustained change and implement the new screening tool in different sectors.

Risks can easily disrupt the demand–supply match targeted by sales and operations planning (S&OP). As surprisingly little is known of how organizations identify, assess, treat and monitor risks through tactical planning processes, this paper zooms in on the S&OP set-up and process parameters to explore how risks are managed through S&OP.

A multiple case study analyzes the S&OP processes of seven organizations in the process industry, drawing on 17 in-depth interviews with high-ranking representatives, internal and external documents, and a group meeting with participating organizations.

The study finds that organizations proactively design their S&OP based on their main risk focus stemming from the planning environment. In turn, such designs proactively support organizations' risk identification, assessment, treatment and monitoring through their S&OP execution. Reactively, a crisis S&OP meeting – making use of the structure of S&OP – can be used as a risk-treatment tool, and S&OP design can be temporarily adapted to deal with emerging risks.

This study is among the first to empirically elucidate risk management through S&OP. S&OP design, execution and adaption are identified as three interconnected strategies that allow organizations to manage risks. The design enables risk management activities in the monthly execution of S&OP. The reactive role of S&OP in risk management is particularly novel.

With new hybrid working models in place post COVID-19, it is requisite that knowledge workers (KWs) stay agile. Knowledge-oriented leadership (KOL) can help employees with essential knowledge acquisition (KA) facilitating the journey toward hybrid work agility (HWA). This study, thus, aims to explore the impact of KOL and KA on HWA and reveal whether this effect stems uniformly from a single homogenous population or if there is unobserved heterogeneity leading to identifiable segments of agile KWs.

Data was collected through stratified sampling from 416 employees from 20 information technology enabled services companies involved in knowledge-intensive tasks. Partial least squares (PLS) structural equation modeling approach, using SMART PLS 4.0, has been applied to examine the effect of KOL and KA on HWA. Finite mixture PLS, PLS prediction-oriented segmentation and multigroup analysis have been used to identify segments, test segment-specific path models and analyze the significance of the differences in the path coefficients for unobserved heterogeneity. Predictive relevance of the model has been determined using PLS Predict.

Results indicate that KOL contributes to employees’ KA and HWA. A significant positive relationship is also reported between KA and HWA. The model has medium predictive relevance. A two-segment solution has been delineated, wherein independent agile KWs (who value autonomy and personal agency over leadership for KA) and dependent agile KWs (who depend on leaders for relational and structural support for KA) have been identified. Thus, KOL and KA play a differential role in determining HWA.

The authors’ major contribution to the knowledge body constitutes the determination of antecedents of HWA and a typology of agile KWs. Future researchers may conduct segment-wise qualitative analysis to delineate other variables that contribute to HWA.

Technological advances necessitate that knowledge-intensive industries foster agility in employees for strategic agility of the organization. For effecting agile adaption of an organization to the knowledge economy conditions, it is pertinent that the full potential of this human resource be used. By profiling HWA of KWs on the basis of dimensions of KOL and the level of their KA, organizations will be able to help employees adapt better to rapidly changing work conditions.

HWA is a novel concept and very germane in a hybrid working environment. To the best of the authors’ knowledge, this is the first study to examine the effects of the dimensions of KOL and KA in relation to HWA, along with an empirical examination of unobserved heterogeneity in the aforementioned relationship.

The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

There is a significant pressure on consulting businesses to produce innovative solutions and to assist their clients in producing innovative solutions for their organizational problems as well. In addition to that challenging need to innovate for survival and competition, as other contemporary firms, consultancies must face the global changes brought by the outbreak of the coronavirus infection since 2019. This qualitative pilot study aimed at exploring the impact of the coronavirus disease 2019 (COVID-19) pandemic on the approaches to innovation in the consulting industry.

Triggered from the literature gap on approaches to innovation in consultancies during the unprecedented COVID-19 pandemic, a grounded theory approach was used to generate a theoretical explanation of how the COVID-19 is affecting the strategies and approaches of businesses in harnessing innovation opportunities from the perspectives of four professionals from an information technology (IT) consultancy in the USA.

The findings of this pilot study showed that organizational leaders' increased responsiveness, a Job-To-Be-Done strategy, organizational support and team adaption are the keys to harvesting dynamic capabilities for better competition, even during global environmental changes.

This implies that managers remain the main actors in a firm's efforts to harvest dynamic capabilities. Innovation strategists, business leaders and policymakers can confidently work together to implement novel and flexible work settings that integrate both social and economic advancements.

Theoretical implications support the sustainable innovation strategy concepts and the Job-To-Be-Done theory. Finally, the substantive theory from this pilot study lays the ground for future research on approaches to innovation in the consulting industry.

The purpose of this paper is to analyse factors influencing the propensity to share travel experiences in social media during a trip, across a sample of Millennial and Generation Z consumers in three different countries.

An online survey was sent to consumers between 16 and 30 years in Sweden, UK and India. Structural equation modelling and multigroup analysis was conducted to compare results between countries and generations.

Young travellers’ need for uniqueness (NFU) and opinion leadership (OL) with regard to travel tends to increase their propensity to share travel experiences in social media during a trip. Reflected appraisal of self is strongly related to NFU and OL and may therefore indirectly influence the propensity to share. Some differences were found between generations and countries.

Future research could consider comparisons between travellers from younger and older generations. The hypotheses formulated in this study could be tested in other countries. Further adaptions or extensions of existing NFU scales to fit in the travel and tourism context are suggested.

Millennial and Gen Z consumers will constitute an increasing part of travellers and visitors in the future. Through a better understanding of their behaviour, tourism managers can design strategies to engage them and increase electronic word-of-mouth (eWOM).

This study contributes by addressing the lack of research on “self”-related drivers of eWOM in general social media during the trip, and by providing an international perspective through cross-cultural comparisons.