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This study aims to empirically investigate the relationship between artificial intelligence (AI) in marketing (AIM) and business performance from the resource-based view (RBV) perspective.

A survey strategy was used in this study to collect data from 225 small and medium enterprises (SMEs) respondents who were on the registered list of the Ghana Enterprise Agency in the Eastern Region of Ghana. Structural equation modeling – path analysis was used to estimate the impact of AIM on the performance of SMEs.

The analyzed data shows that AIM has significant impact on the financial performance, customer performance, internal business process performance and learning and growth performance in the case of SMEs in Ghana. This study establishes the significance of AIM approach in achieving financial performance, customer performance, internal business process performance and learning and growth performance through the application of AIM determinants including, Internet of Things (IoT), collaborative decision-making systems (CDMS), virtual and augmented reality (VAR) and personalization.

Aside the aforementioned significance of this research study, this study has limitations. The sample size of this research study can be expanded to include SME respondents in other geographical areas that were not considered in this study. Future research studies should concentrate on how AIM can analyze customer communications and information such as posts on social media to develop future communications that may enhance customer engagement.

The practical implications comprise of two key items. First, this research study encourages SME owners and managers to develop an AIM method as a fundamental strategic goal in their pursuit to improve SME performance. Second, SME owners and managers should increasingly implement the four determinants of AIM indicated in this research study (i.e., IOT, CDMS, VAR and personalization) to develop essential resources for effective application of AIM to improve their performance.

The results of this study provide a strong support to RBV theory and the proposition that AIM and its determinants (i.e., IOT, CDMS, VAR and personalization) should be recognized as an essential strategic resource for improving the performance (i.e., financial performance, customer performance, internal business process performance and learning and growth performance) of SMEs. This study also contributes to the current body of knowledge on AIM and management, particularly in the context of an emerging economy.

Business strategy issues increasingly concern value realized from supply resources. However, how supply resources are valorized by managerial factions in a strategic issue setting is not sufficiently explored. In organizations operating in complex business contexts, several strategic agendas and supply value perceptions typically coexist. This study aims to explore the process of developing corporate attention towards supply-related strategic issues and how it links to sourcing strategy.

An explorative longitudinal case study within the food industry is conducted. Data are collected in a four year period. Working physically from the case company made it possible to be close to the company’s actors. The first author participated in 26 formal team meetings ranging from 1.5 h to 3 days long, conducted 28 interviews across managerial levels and functions and participated in informal verbal and written communications.

This study explores strategizing efforts of organizations and scrutinize consequences of strategic ambiguity for sourcing strategy and supply resources. Furthermore, this study outlines implications for management and theory development.

Since this paper is based on an in-depth single case study, its findings are not empirically generalizable.

This paper suggests that managers should pay stronger attention to constituents’ valuation of supply resources, and how they fit with the different strategic agendas within the firm. By doing so, a more comprehensive supply resource mobilization is possible.

Business strategy research increasingly focuses on the value of supply resources for a buying firm’s business strategy (Kotabe and Murray 2018; Lee and Rammohan 2017; Schiele, Calvi, and Gibbert 2012). In a context where the value obtained from sourcing is gaining increased importance, more organizations link supply policies with corporate strategic goals (Andersen, Ellegaard, and Kragh 2016; Hesping and Schiele 2015; Pardo et al., 2011). However, existing supply chain research does not incorporate an organization’s strategizing efforts, when considering supply resource valuation, and how this can be a source of ambiguity to sourcing strategy. The is the paper’s contribution.

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

Process mining (PM) has emerged as a leading technology for gaining data-based insights into organizations’ business processes. As processes increasingly cross-organizational boundaries, firms need to conduct PM jointly with multiple organizations to optimize their operations. However, current knowledge on cross-organizational process mining (coPM) is widely dispersed. Therefore, we synthesize current knowledge on coPM, identify challenges and enablers of coPM, and build a socio-technical framework and agenda for future research.

We conducted a literature review of 66 articles and summarized the findings according to the framework for Information Technology (IT)-enabled inter-organizational coordination (IOC) and the refined PM framework. The former states that within inter-organizational relationships, uncertainty sources determine information processing needs and coordination mechanisms determine information processing capabilities, while the fit between needs and capabilities determines the relationships’ performance. The latter distinguishes three categories of PM activities: cartography, auditing and navigation.

Past literature focused on coPM techniques, for example, algorithms for ensuring privacy and PM for cartography. Future research should focus on socio-technical aspects and follow four steps: First, determine uncertainty sources within coPM. Second, design, develop and evaluate coordination mechanisms. Third, investigate how the mechanisms assist with handling uncertainty. Fourth, analyze the impact on coPM performance. In addition, we present 18 challenges (e.g. integrating distributed data) and 9 enablers (e.g. aligning different strategies) for coPM application.

This is the first article to systematically investigate the status quo of coPM research and lay out a socio-technical research agenda building upon the well-established framework for IT-enabled IOC.

The conclusions summarize the main empirical evidence that emerged in the book and put forward final reflections and some recommendations for scholars and policymakers. First, the reader is reminded that the book focuses on how a desirable and ambitious agenda that contemplates a progress-oriented policy system is feasible when confronted with the challenges of its implementation and the related problem of coordination between the goals it postulates. The purpose of the concluding chapter is to extrapolate the findings from the individual analyses and synthesize them into a single interpretative proposal centered on two analytical pillars. The first is the analysis and management of the complexity generated by wickedness, through the reconstruction of types of complexity and consequences that the policymaker must acquire in terms of problem setting. The second is the analysis of the skills needed to manage said complexity, distinguishing between linear and nonlinear skills. These are the skills that the policymaker must acquire in terms of problem-solving. Both problem setting and problem solving are summarized in some final recommendations on what to do to improve the feasibility and effectiveness of sustainable development policies: the pragmatic culture of government and some supporting institutional tools, the importance of training as a lever of change, and the building of knowledge infrastructures in terms of evidence-based policymaking.

This study aims to examine the question “How can we understand the dynamics that give rise to multiplicities of overlapping controls (MoOCs)?” and explore the role of local politics in the emergence of such multiplicities.

Building on assemblage theory, we use an in-depth case study of local government in France where a Socialist and Green coalition (the “Coalition”) replaced a long-standing Communist administration. The Coalition introduced a comprehensive set of new management control systems (MCSs), layered onto pre-existing systems.

The proliferation of new MCSs, together with the persistence of legacy MCSs, gave rise to a MoOC. Linkages between controls constituted potential points of rupture around which the assemblage changed and shifted the nexus of control. Whereas densely populated areas of the assemblage provided sites for conflict in the battle to influence the allocation of resources, some MCSs became isolated or were reterritorialized by political groups seeking autonomy from the new management.

We highlight the material consequences of political contentions around MoOCs that obfuscate, and at times frustrate, the implementation of a programme for government.

We contribute a set of concepts pertaining to the dynamics of MoOCs. We offer an alternative perspective on the disappointment associated with the adoption of new management tools in the public sector, showing how MCSs can become battlegrounds for political contention rather than tools for management improvement. We contribute to literature utilizing assemblage theory for analysing management accounting change.

Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.

This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.

Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.

The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.

The purpose of this paper is to examine prominent issues and contributions from extant research and explore the literature on the services provided by Knowledge-Intensive Public Organizations (KIPOs) and its pursuit to achieve the United Nations (UN) 2030 Sustainable Development Goals (SDGs) (hereafter referred to as the UN 2030 SDGs agenda) amidst the challenges represented by COVID-19 pandemic. It emphasizes the crucial role of accounting in dealing with techniques and social and moral practices concerned with the sustainable utilization of resources. This paper also provides an overview of the other papers presented in this JPBAFM Special Issue and draws from their findings to scope out future impactful research opportunities in this area.

The design consists of a review and examination of the prior relevant literature and the other papers published in this JPBAFM Special Issue.

The paper identifies and summarizes three key research themes in the extant literature: the growth in the types of KIPO; the rise in the research approaches to study the provision of public services by KIPO in pursuit of the UN 2030 SDG agenda and the consequent call for developments in the accounting field; and unintended consequences during COVID-19 pandemic. It draws upon work within these research themes to set out four broad areas for future impactful research.

The value of this paper rests with collating and synthesizing several important research themes on the nature and unintended consequences of the UN 2030 SDG agenda, and the challenges represented by COVID-19 pandemic in the governance, management and accounting for KIPO and in prompting future extensions of this work through setting out areas for further innovative research within the field.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, research centers and the UN. The focus on accounting and accountability towards a broader spectrum of stakeholders calls for new avenues of study in the accounting field. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, universities, research centers and the UN. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

This paper adds to vibrant existing streams of research in the area of KIPO by bringing together authors from different areas of accounting research for this JPBAFM Special Issue. In scoping out an agenda for impactful research approaches used to study the provision of public services by KIPO, this paper also draws attention to underexplored issues pertaining to extents such as the “lived experience” of personnel in the KIPO and envisioning what a future system of governance, management and accounting of SDG might look like.

Predictive digital twin technology, which amalgamates digital twins (DT), the internet of Things (IoT) and artificial intelligence (AI) for data collection, simulation and predictive purposes, has demonstrated its effectiveness across a wide array of industries. Nonetheless, there is a conspicuous lack of comprehensive research in the built environment domain. This study endeavours to fill this void by exploring and analysing the capabilities of individual technologies to better understand and develop successful integration use cases.

This study uses a mixed literature review approach, which involves using bibliometric techniques as well as thematic and critical assessments of 137 relevant academic papers. Three separate lists were created using the Scopus database, covering AI and IoT, as well as DT, since AI and IoT are crucial in creating predictive DT. Clear criteria were applied to create the three lists, including limiting the results to only Q1 journals and English publications from 2019 to 2023, in order to include the most recent and highest quality publications. The collected data for the three technologies was analysed using the bibliometric package in R Studio.

Findings reveal asymmetric attention to various components of the predictive digital twin’s system. There is a relatively greater body of research on IoT and DT, representing 43 and 47%, respectively. In contrast, direct research on the use of AI for net-zero solutions constitutes only 10%. Similarly, the findings underscore the necessity of integrating these three technologies to develop predictive digital twin solutions for carbon emission prediction.

The results indicate that there is a clear need for more case studies investigating the use of large-scale IoT networks to collect carbon data from buildings and construction sites. Furthermore, the development of advanced and precise AI models is imperative for predicting the production of renewable energy sources and the demand for housing.

This paper makes a significant contribution to the field by providing a strong theoretical foundation. It also serves as a catalyst for future research within this domain. For practitioners and policymakers, this paper offers a reliable point of reference.

The introduction of the book is aimed at providing the reader with a comprehensive analytical framework on the purpose and content of sustainable development analysis as a wicked problem in policymaking. The UN's 2030 Agenda is an ambitious and far-reaching initiative that encompasses 17 broad goals and 169 targets, which may be too general and potentially conflicting. Translating this agenda into practice is a challenging and possibly frustrating task that requires a pragmatic and methodologically structured approach. Accordingly, the introduction is organized around five key concepts that favor a translation into practice: the definition of problems and solutions, the policymaking of Sustainable Development Goals (SDGs), the wicked nature of policy problems in a sustainable development perspective, the specific kinds of capacity the policymakers must get to accomplish any task in the field of sustainable development, and, lastly, the type of policy design allocating ends and means for solving the problems. In particular, the theoretical framework supports the reader in understanding the wicked nature of sustainable development policies and the additional capacities policymakers must have in order to be able to design effective and coherent strategies. After a detailed presentation of each of the 12 chapters divided into two parts (six chapters in a section dedicated to the analysis of wicked sustainable development policies and six chapters dedicated to the analysis of the capacity of institutional instruments in resolving wickedness), the introduction anticipates the reader the rationale of the book.