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The purpose of this paper is to reveal how information and communication technology (ICT) can empower shop floor workers in collaborative manufacturing environments.

The authors gather data from a mobile maintenance department of a steel manufacturing company and apply the method of a scenario-based design. The authors use data from interviews, observations and company documents to create problem and activity scenarios. The authors also demonstrate the development of a worker-centric digital design in multiple demonstration and evaluation cycles.

The authors find that ICT can be used to ensure that empowerment is not only a concept, but can sustainably empower daily operations.

The authors contribute to theory by showing how structural empowerment can be used as a guiding theoretical lens to design ICT for shop floor workers in collaborative manufacturing work environments. These implications are limited to findings from a single case study.

The results provide an overview of different empowerment dimensions, namely, the access to information, resources, support and opportunities, that can support employees in collaborative manufacturing environments.

This paper is first in suggesting a framework of how ICT designs can be used to empower shop floor workers in collaborative manufacturing environments.

The purpose of this paper is to provide both practice‐oriented researchers and practitioners with detailed insights into the social software goals and implementation strategies for corporate environments. Also, to illustrate the novelty and specificity of corporate social software (CSS) compared to other groupware or knowledge management systems.

The paper is grounded in the ongoing discussion on differences and commonalities of knowledge management and Enterprise 2.0 applications and motivated by the lack of scientific studies on this topic. The authors have therefore made a comprehensive study of social software adoption in corporate environments, performing a cross‐case analysis of 23 enterprises. The study was meant to enable researchers and practitioners to acquire a better understanding and appropriate related explanations of the relatively new phenomenon of CSS appropriation and use.

From the cross‐case analysis, six main goals of CSS adoption were derived and compared with the goals of knowledge management projects and initiatives. While some of the goals set for the introduction of CSS seem to coincide with those resulting from knowledge management studies (e.g. establishing networks of experts), others appear to be novel and specific for CSS (e.g. improving employee‐to‐employee communication).

By investigating 23 different cases (most of these case studies being documented by the authors), this paper presents one of the most comprehensive cross‐case analyses systematically exploring pursued goals and implementation approaches adopted for CSS. The contribution of the study is relevant for both research and practice and it is aimed to contribute to the ongoing scientific debate on social software in knowledge management and information systems research.

To measure the success of corporate social software (CSS), interviews, surveys, content and usage data analysis have been commonly used in practice. While interviews and surveys are only capable of making perceived use and benefits transparent, usage data analysis reveals many objective facts but does not allow insights into potential user-benefits. Hence, the purpose of this paper is to link both perspectives to advance CSS success measuring.

The research case is References+, a Corporate Social Software developed at Siemens to facilitate worldwide sharing of knowledge, experiences, and best practices since 2005. References+ currently has around 15,000 registered members located in more than 80 countries. This paper evaluates results from a user survey with nearly 1,500 responding employees and links all survey results to the corresponding participant’s data on platform use to generate additional insights.

The paper generates findings on how CSS is used in practice and how it is perceived by employees of a large-scale enterprise. Furthermore, it explores how a combination of subjective and objective evaluation methods can be applied to advance the state-of-the-art in measuring use and benefits. By linking CSS usage data to corresponding survey data, the paper provides results on what type of use of CSS may create what type of benefit.

This study encourages practitioners to take advantage of a variety of instruments for measuring the benefits of CSS. It generates numerous arguments for practitioners on how to make the benefit of CSS more transparent to financial-oriented decision-makers to successfully defend knowledge management projects against shrinking IT budgets.

This paper is one of the first attempts to explore the relationship between “perceived use” and “perceived benefits” measured by surveys and “factual use” measured by CSS usage statistics for knowledge management research. The findings of this paper may empower the role of user surveys in generating additional insights on use and benefits.

Despite a growing demand for enterprise search from practice, little is known about its implementation from an academic perspective. As the few available practice-oriented investigations show, enterprise search user satisfaction is rather low. The purpose of this paper is therefore to explore user-centric barriers of enterprise search implementation in order to increase user satisfaction.

Results are built on a qualitative user study in an R & D organization. Findings are gained from think-aloud observations introduced by semi-structured interviews in which ten knowledge workers explore a newly implemented enterprise search tool.

Findings illustrate barriers that knowledge workers have to overcome when adopting enterprise search to find project-relevant documents. Implementation barriers relate to selection for keywords, search query formulation, availability and adequacy of metadata, relevance judging of search results, current search strategies, and overall perception of enterprise search usefulness.

Limitations address the piloted enterprise search software, along with its specific configuration and scope, the chosen research approach of generating qualitative findings from a single case, and the size of the involved sample of engineers. Implications address measures to increase enterprise search adoption.

This study provides project managers with knowledge to take appropriate actions in the early phases of enterprise search implementation, and even prior to that, to raise the success of enterprise search projects. It contributes to a better understanding of enterprise search engine user needs and assists in concretizing user requirements.

While existing studies primarily focus on advancing the technical perspective of search in organizations, the author elaborate on the under-investigated social and organizational aspects. The author furthermore stress the importance of user-centered approaches for enterprise search adoption.

This purpose of this study is to provide an overview of the current state of research on Lean Six Sigma (LSS) and Industry 4.0 and the key aspects of the relationships between them. The research analyses LSS's evolution and discusses the future role of LSS 4.0 in an increasingly digitalized world. We present the benefits and motivations of integrating LSS and Industry 4.0 as well as the critical success factors and challenges within this emerging area of research.

A systematic literature review methodology was established to identify, select and evaluate published research.

There is a synergistic nature between LSS and Industry 4.0. Companies having a strong LSS culture can ease the transition to Industry 4.0 while Industry 4.0 technologies can provide superior performance for companies who are using LSS methodology.

One limitation of this research was that as this area is a nascent area, the researchers were limited in their literature review and research. A more comprehensive longitudinal study would yield more data. There is an opportunity for further study and analysis.

This study reviews the evolution of LSS and its integration with Industry 4.0. Organisations can use this study to understand the benefits and motivating factors for integrating LSS and Industry 4.0, the Critical Success Factors and challenges to such integration.

This is the first systematic literature review on LSS 4.0 and can provide insight for practitioners, organisations and future research directions.

The chapter “Books Open Worlds for People Behind Bars” by Gerhard Peschers gives an insight into library services in correctional facilities in Germany on different levels, ranging from local best practice examples (e.g., Berlin, Bremen, Dortmund, and Würzburg) via regional experiences – focusing on longstanding experiences in North Rhine-Westphalia, in particular the outstanding former Münster prison library which was awarded the German national Library Prize “Library of the Year 2007” – and nationwide subjects to grown internationality based on long-term integration into the library community. Fundamental issues include history and the legal basis of prison libraries as well as practical experiences on various levels of responsibility and its diverse scope of tasks, such as collection development, data processing, interior design, events, and cooperation with city libraries.

The outlook provides the state of play and the challenges regarding digitalization for the development of prison libraries.

Finally, the author’s dream of the book tree on the prison wall, which found international resonance, invites you to share the vision of dialog and tolerance across dividing walls.

Enterprise social networks (ESN) are increasingly used by companies to reinforce collaboration and knowledge sharing. While prior research has investigated ESN use practices, little is known about potential user roles emerging on these platforms. Against this backdrop, this paper develops an ESN knowledge actor role framework.

The framework is constructed based on a systematic review of literature covering knowledge worker role typologies, user roles identified in public online social spaces as well as findings from ESN research.

The ESN knowledge actor role framework distinguishes eight contributing and two reading roles. It describes the associated participation behaviours and establishes metrics to identify the roles.

Providing a notion of knowledge management-related roles in ESN, the framework enables a better understanding of knowledge processes and the involved actors. Moreover, the paper advances the field of ESN data analytics by designing a set of ESN metrics to characterise user behaviour.

Understanding ESN user roles, in particular regarding their knowledge contributions to the platform, can improve knowledge transparency in companies. The framework may usefully support the identification and management of critical knowledge resources and support decision-making in the areas of human resources management and knowledge management.

Providing a platform for knowledge-intensive interactions as well as record of user activities, ESN are well suited to observe and identify knowledge actor roles emerging in this context.

The calculation of the leakage quasi‐stationary magnetic field of a three‐phase transformer with disk‐windings is presented in the paper. A mathematical model of the transformer based on Maxwell's equations has been applied. Computational results of the short‐circuit reactance have been compared with analytical formulas according to Richter's formulas.

The purpose of this chapter is to examine the transfer of a concept issued in one culture to a different setting, featuring different characteristics from the one in which the concept appeared.

Secondary data have been collected by analysing accounting regulations issued after the fall of communism with respect to true and fair view (TFV). Primary data have been collected by conducting eleven semi-structured interviews with representatives of major actors involved in the process of financial reporting. We have further developed and tested two research propositions.

We find that the perception of TFV in Romania depends firstly on the category of actors. Second, we find that merely including a rule or a concept in the regulations of a certain setting does not automatically mean that they will be applied de facto consistently with their original meaning, issued from a different setting.

We conclude that concept intertranslatability cannot be assumed under the circumstances investigated in our chapter, with immediate implications for other cases presupposing that concept transfer works, such as International Financial Reporting Standards (IFRS).

The small number of interviews we have conducted may be viewed as a limitation of our study; however, special care was exercised when choosing interviewees, and they are key persons within their organizations, or representative of all the interested parties in the process of financial reporting in Romania.

We contribute to an increasing literature on accounting harmonization and applicability of global standards and concepts in local contexts.

Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant topics in international accounting research (Ashbaugh & Pincus, 2001; Chand & Patel, 2008; Christensen et al., 2007; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Hellmann et al., 2010; Lantto & Sahlström, 2008; Larson & Kenny, 2011; Peng & van der Laan Smith, 2010; Rezaee et al., 2010; Tyrrall et al., 2007). Given that the primary goal of international convergence is enhancing comparability of financial statements across countries, the influence of accountants’ professional judgment in the interpretation and application of accounting standards has increasingly been recognized as an important and controversial topic. Indeed, a growing number of studies have analyzed the influence of culture on standard setting (Bloom & Naciri, 1989; Ding et al., 2005; Schultz & Lopez, 2001), auditor independence (Agacer & Doupnik, 1991; Hwang et al., 2008; Patel & Psaros, 2000), and accountants’ values and judgments (Doupnik & Riccio, 2006; Doupnik & Richter, 2003, 2004; Patel, 2003). Although prior research has provided evidence that culture influences accountants’ exercise of professional judgments, these studies have largely focused on demonstrating differences between accountants from very distinct cultures or accounting systems. For example, Chand (2008) as well as Doupnik and Richter (2004) examined differences in the judgment of professional accountants with regard to the interpretation and application of uncertainty expressions by comparing Australian and Fijian and German and American accountants, respectively. Moreover, recent research on professional accountants’ judgments (Chand, 2008; Doupnik & Riccio, 2006; Doupnik & Richter, 2003) has largely focused on providing evidence that accountants from different accounting clusters significantly differ in their exercise of professional judgment. Indeed, researchers have often based their country selections on theoretical models of accounting clusters such as Gray's (1988) framework of accounting values or Nobes’ (1983) international accounting classification, predominantly to show differences between the Anglo-American accounting model and the Continental European accounting model.