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In this article, we reflect on how smart technology is transforming service research discourses about service innovation and value co-creation. We adopt the concept of technology smartness’ to refer to the ability of technology to sense, adapt and learn from interactions. Accordingly, we seek to address how smart technologies (i.e. cognitive and distributed technology) can be powerful resources, capable of innovating in relation to actors’ agency, the structure of the service ecosystem and value co-creation practices.

This conceptual article integrates evidence from the existing theories with illustrative examples to advance research on service innovation and value co-creation.

Through the performative utterances of new tech words, such as onlife and materiality, this article identifies the emergence of innovative forms of agency and structure. Onlife agency entails automated, relational and performative forms, which provide for new decision-making capabilities and expanded opportunities to co-create value. Phygital materiality pertains to new structural features, comprised of new resources and contexts that have distinctive intelligence, autonomy and performativity. The dialectic between onlife agency and phygital materiality (structure) lies in the agencement of smart tech–enabled value co-creation practices based on the notion of becoming that involves not only resources but also actors and contexts.

This paper proposes a novel conceptual framework that advances a tech-based ecology for service ecosystems, in which value co-creation is enacted by the smartness of technology, which emerges through systemic and performative intra-actions between actors (onlife agency), resources and contexts (phygital materiality and structure).

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

This study aims to examine the impact of agency cost, Islamic board characteristics and corporate governance on the performance of Islamic institutions.

Based on the selected criteria, 92 Islamic banks (IBs) from 20 countries were selected for further research. The authors used generalized method moments (GMM) estimation method. The agency cost and Shariah board characteristics are the explanatory variables. The author uses the age of the bank and the size of the bank for variable control.

Empirical results indicate that first, agency costs represented by cast/total assets negatively affect IBs’ return on equity and net income. As agency costs rise, IBs’ financial performance declines. Second, Shariah supervisory board (SSB) size and board independence affect IB performance. The study found that SSB size positively affects IB performance.

This research contributes to the literature on IBs in different countries, which policymakers and practitioners can use to improve agency cost functions and Shariah board characteristics. Second, this analysis shows that IBs require specific attention for agency charges, given their operations and business structures. This study contributes to agency theory, which requires Islamic banking information and practices. Finally, the author has aided regulators and IBs by identifying the sources of agency cost practices that can be resolved. The other bank governance contribution is twofold. First, the author studied dual board governance in IBs (SSB and ordinary boards of directors). Second, the author examines how SSB and traditional board governance affect IB performance. This research focuses on banks listed on stock exchanges in the 20 countries analysed.

The research has policy and practical implications for central banks and IBs. By outlining appropriate regulatory guidelines and reporting systems, regulatory authorities can ensure Sharia compliance and protect the independence of IB Shariah department officers. Regulators and relevant stakeholders must ensure Sharia compliance, audits, inspections, reporting and accurate disclosure for IBs.

This paper offers original contributions to professionals in the field of IBs and stakeholders investigating the relationship between agency costs, governance of IBs, characteristics of Islamic supervisory boards and the performance of IBs.

The importance of learning in development in increasingly dynamic contexts can help individuals and organizations adapt to disruption. Artificial intelligence (AI) is emerging as a disruptive technology, with increasing adoption by various human resource management (HRM) functions. However, learning and development (L&D) adoption of AI is lagging, and there is a need to understand of this low adoption based on the internal/external contexts and organization types. Building on open system theory and adopting a technology-in-practice lens, the authors examine the various L&D approaches and the roles of human and technology agencies, enabled by differing structures, different types of organizations and the use of AI in L&D.

Through a qualitative interview design, data were collected from 27 key stakeholders and L&D professionals of MSMEs, NGOs and MNEs organizations. The authors used Gioia's qualitative research approach for the thematic analysis of the collected data.

The authors argue that human and technology agencies develop organizational protocols and structures consistent with their internal/external contexts, resource availability and technology adoptions. While the reasons for lagging AI adoption in L&D were determined, the future potential of AI to support L&D also emerges. The authors theorize about the socialization of human and technology-mediated interactions to develop three emerging structures for L&D in organizations of various sizes, industries, sectors and internal/external contexts.

The study hinges on open system theory (OST) and technology-in-practice to demonstrate the interdependence and inseparability of human activity, technological advancement and capability, and structured contexts. The authors examine the reasons for lagging AI adoption in L&D and how agentic focus shifts contingent on the organization's internal/external contexts.

While AI-HRM scholarship has primarily relied on psychological theories to examine impact and outcomes, the authors adopt the OST and technology in practice lens to explain how organizational contexts, resources and technology adoption may influence L&D. This study investigates the use of AI-based technology and its enabling factors for L&D, which has been under-researched.

This paper aims to present the case for critical realism (CR) as a framework in steering the anticipatory and participatory activities an appropriate analysis of complex problems, aiming toward a transformative change.

Through observation, interview and facilitation for Circular Design Lab and Thai Clean Air Network, this paper unpacks their foresight activities, their key findings and subsequently connects to the Morphogenesis analysis based on an alternative foresight epistemology of CR.

Foresight based on CR philosophy provides a deeper understanding of the complexity and invisibility of air pollution issues in Thailand. Acknowledging the transitive reality beyond this study’s perception, the activity design applies the iceberg models to investigate problem framing and illustrate the stratified reality in three domains: the empirical based on emission reports and legislative regulations; the actual based on patterns of farmers practice and industrial development, activated by causal mechanisms; the real based on structural and mental models, driven by cultural and belief systems in Thailand. At the bottom layer of the iceberg, the real lies the generative mechanisms of pre-existing structural and cultures that constrain Thai citizen from acting on social change.

CR’s emancipatory theory provides an immanent critique towards social improvement by illustrating comprehensive causal explanations of complex problems such as air pollution; while morphogenesis theory elaborates on the unconscious domination of the existing social structures, agencies, and cultures. Thus, the ethical inquiry of CR research is committed to the emancipation of false beliefs and creating conditions for “human prosperity”. However, this non-neutral value commitment is debated in the futures studies field.

The anticipatory activities on air pollution in Thailand bring to light the reality of power and oppression beyond human perception and illustrate the connection to the belief systems and its consequential action or lack thereof in dealing with the issues. The insight to power relationship provides an unconventional way to empower citizens in creating transformative change.

Modern foresight practice has developed under western cultures and societies. Recent efforts are made to investigate the epistemology underlying this field, for the future issues are ever more complex and interrelated across multiple sectors. This requires this study’s consideration of the meaning of knowledge and knowing, influencing the research paradigm. This paper proposes CR as a suitable foresight approach to emancipate this study from the widely accepted epistemologies and examine this study’s presupposition about social reality by a philosophical explanation based on the elements of ontology, causation, structure and persons.

The importance of mental wellbeing and the need for organizations to address it is increasing in the post-pandemic context. Although Artificial Intelligence (AI) is increasingly being adopted in HRM functions, its adoption and utility for enabling mental wellbeing is limited. Building on the Open System Theory (OST) and adopting the technology-in-practice lens, the authors examined the roles of human and technology agencies in enabling mental wellbeing.

The study was conducted in two stages; in Stage 1, the authors adopted a case methodology approach to examine the feasibility of a technology company's offerings to assess mental wellbeing. In Stage 2, the authors followed the grounded theory approach and interviewed 22 key stakeholders and HR leaders of diverse organizations. The authors used Gioia's approach to analyze the data.

The study demonstrates the interdependence and inseparability of human activity, technological capability and structured context. Specifically, the authors observe that AI adoption is pushing the boundaries of how organizations could support employees' mental health and wellbeing. These technological advancements and adoption are likely to facilitate the evolution of agentic practices, routines and structures.

This study carries two important implications. While the advent of cutting-edge technologies appears to affect employees' mental wellbeing, the study findings indicate the assistive role of technology in supporting mental wellbeing and facilitating changes in organizational practices. Second, the ontology of technology-in-practice shows how human–machine agencies gain newer relevance from the interactions that unite them. Specifically, per OST, technology (from an external context) can potentially change how mental wellbeing practices in organizations are managed. The authors extend the existing literature by suggesting that both human agents and internal contexts effectively limit the potential of technology agents to change existing structures significantly.

The authors address the need for more research on the technology-management interface, and the boundaries of technology-enabled wellbeing at work. While AI-HRM scholarship has primarily relied on micro-level psychological theories to examine impact and outcomes, the authors borrow from the macro-level theories, such as the OST and the technology-in-practice to explain how AI is shifting the boundaries of human and machine agencies for enabling mental wellbeing.

This study aims to examine the effects of agency cost on auditor choice. This paper also deals with the moderating role of the board’s financial expertise (Bfe) and the status of the internal control (Intecon) system on the relationship between agency cost and auditor selection.

This study’s sample consists of 1,040 firm-year observations of Iranian nonfinancial companies listed on the Tehran Stock Exchange from 2012 to 2019. The information required for this research is mainly extracted from Comprehensive Database of All Listed Companies (in Iran Stock Exchange). Data from 130 companies were obtained during the research period. This study used logistic regression to test the hypotheses.

The findings indicate that companies with higher agency costs choose the auditor from lower classes. As the proportion of financial expert members on the board increases, the intensity of this relationship will be reduced. Companies with higher agency costs choose the auditor from the lower classes, but the higher the ratio of financial expert board members, the more these companies will choose high-quality auditors. However, findings showed that the status of the Intecon system has no moderating effect on the relationship between agency costs and auditor selection.

The results of this study can expand the existing literature on the relationship between auditor selection and agency costs and the factors affecting this relationship, especially the Bfe and Intecon. This research has significant suggestions for regulators, stakeholders, shareholders and analysts in emerging economies that may encounter similar contextual implications.

The purpose of this study is to shed light on the relationships between the different types of ownership structure and tax avoidance activities and examine the moderating effect of audit quality.

This study used secondary data from the listed companies in Amman Stock Exchange (2009–2020). To obtain additional robust findings, this study used various proxies for measuring tax avoidance (effective tax rate [ETR] and cash flow effective tax rate [CFETR]).

Relying on various proxies for tax avoidance, the results reveal that family and managerial ownership lead to exacerbating tax avoidance activities. Although institutional and board ownership have a positive impact on ETR and CFETR, which indicate that these type of ownership have a negative impact on tax avoidance. Audit quality also has a significant role in moderating the ownership structure–tax avoidance relationships. Besides, the results reveal that audit firm size is not merely symbolic words, but it contributes to reducing and restricting tax aggressiveness.

This study has policy implications related to the policymakers in creating future tax policies to minimize and avoid tax avoidance activities. Results of this study can be used to improve awareness among the various owners and to reduce the tax avoidance practices in the developing countries. It also determines a good agenda for research in the relationships between ownership identities, audit quality and tax avoidance, which also can be used to encourage and guide future studies.

This research extends the existing literature by examining both the direct and indirect influence of ownership structure on tax avoidance in Jordanian firms by including audit quality as a moderating variable. This is a pioneering and unique study examining the joint influence of the different forms of ownership on tax avoidance. To the best of the author’s knowledge, this study is the first of its kind that examines the interaction influences between the various identities of ownership and audit quality on the tax avoidance activities in the Jordanian context.

There is an emerging interest in Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ) inclusion among researchers and practitioners. However, the interplay of macro-, meso- and micro-level factors that influence the behavior of various agencies, systems, structures and practices in different national, cultural and social contexts still needs to be researched. This paper aims to examine how organizations meaningfully engage with the marginalized and underrepresented workforce, especially the LGBTQ community, to promote diversity and inclusion through comprehensive policies and practices, thereby developing a sustainable inclusivity culture.

Adopting a practice theory lens and using a case study design, including multilevel interviews with 28 different stakeholders, this study examines how organizations institutionalize LGBTQ inclusion practices in an emerging market context with a historically low acceptance of the LGBTQ community.

Findings indicate that macro influences, such as regulatory, societal and market pressures and adopting international standards and norms, impact meso-level structures and practices. At the organizational level, leadership evangelism and workforce allyship serve as relational mechanisms for institutionalizing LGBTQ-inclusive practices. Furthermore, collaboration, partnerships and enabling systems and processes provide the structural frameworks within which organizations build an LGBTQ-inclusive culture. Lastly, at the micro level, cisgender allyship and the LGBTQ micro work environments provide the necessary psychological safety to build trust for authentic LGBTQ self-expressions. This study also indicates that organizations evolve their LGBTQ inclusion practices along a trajectory, with multiple external and internal forces that work simultaneously and recursively to shape HRM policies and practices for building an inclusive culture.

This study addresses the significant gaps in diversity and inclusivity research on LGBTQ employees and contributes to the literature in three significant ways. First, this study examines the diversity management mechanisms at the organizational level and explicates their interplay at the micro, meso and macro levels to create congruence, both internally and externally, for engaging with LGBTQ talent. Second, this study adopts a practice theory lens to examine the behavior of various actors, their agencies, the “flow” of underlying and emerging structures and processes, the continuous interplay between structure and action and how they enable inclusive culture for the LGBTQ community as a whole. Last, it addresses the call by diversity researchers for context-specific multilevel research design, including qualitative research, focusing on national, cultural and institutional contexts, where socio-organizational and historical factors and interactions among them shape diversity practices. Much of the literature on LGBTQ inclusion has, thus far, been within the Western context. By examining the emergence of inclusion practices in emerging markets like India, this study contributes to diversity and inclusion research.

This study explores how police culture is experienced by women officers serving in positions where they are significantly underrepresented (i.e. leadership and elite specialty units) and the environmental factors that shape these experiences.

A qualitative analysis of transcripts from interviews with 71 women serving in male-dominated roles was conducted (N = 39 ranking women; N = 32 women on elite units).

Participants described five occupational, organizational and assignment-level factors that shaped their workplace experiences. While some contextual forces at play are similar for women working patrol (e.g. traditional police culture, the underrepresentation of women in law enforcement) unique position-level factors were also identified (e.g. the high-risk and consequential nature of the work).

While the cultural environment for women patrol officers has improved in the past few decades, the same cannot be said for women working in positions that are still dominated by men. More attention to this area of policing is needed to ensure gender diversity is achieved throughout organizations and not only in positions deemed suitable for women.

The study extends research on women in policing beyond the focus on patrol. Further, it explores the assignment- and rank-based perspectives of police culture, which are largely absent from the literature.