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To present a complete and comprehensive model by which business‐to‐business (B2B) e‐commerce transactions for sales and purchases between organisations may be categorised.

Literature from the e‐commerce and operations management fields was studied, and the findings were synthesised to develop a preliminary conceptual model of B2B interaction. The conceptual model was tested empirically using a qualitative research procedure involving focus groups. From this, its structure and content were validated and refined.

The research found that the developed model, incorporating nine exclusive e‐commerce trading scenarios, covers all B2B selling and purchase transactions, which suggests that it is comprehensive. It further found that trading occurs in each of the nine scenarios within the model, thus suggesting that it is complete. These findings support the conclusion that the model represents a valid taxonomy for the classification of B2B e‐commerce transactions.

Although the literature findings are international, the empirical study was restricted to the UK. The model has been validated through this research, and now provides a framework by which the mechanisms of B2B trade may be further investigated.

The model allows commercial organisations and researchers to recognise and understand the complexity and multiple dimensions of e‐commerce use for B2B sales and purchases. It provides a framework onto which individual trading scenarios may be mapped. The framework offers guidance to operations and supply chain managers in organisations as to the most appropriate approach to adopt in particular e‐commerce implementation projects and supply chain transactions.

This paper furthers knowledge in the areas of e‐commerce and operations management by proposing a new model of B2B interaction. This provides a comprehensive means of classifying all available transaction types, the characteristics of these and the likely technology used within them. It offers the ability, systematically, to identify, map and understand all available B2B e‐commerce trading mechanisms.

The purpose of this paper is to determine those factors perceived by users to influence the successful on‐going use of e‐commerce systems in business‐to‐business (B2B) buying and selling transactions through examination of the views of individuals acting in both purchasing and selling roles within the UK National Health Service (NHS) pharmaceutical supply chain.

Literature from the fields of operations and supply chain management (SCM) and information systems (IS) is used to determine candidate factors that might influence the success of the use of e‐commerce. A questionnaire based on these is used for primary data collection in the UK NHS pharmaceutical supply chain. Factor analysis is used to analyse the data.

The paper yields five composite factors that are perceived by users to influence successful e‐commerce use. “System quality,” “information quality,” “management and use,” “world wide web – assurance and empathy,” and “trust” are proposed as potential critical success factors. Of these, all respondents ranked information quality, system quality, and trust as being of most importance, but differences in the rankings between purchasing and selling respondents are evident.

The empirical study is limited to a single supply network, and although the findings seem intuitively to be of relevance to other sectors and supply contexts, there remains an opportunity to test this through further research. There is also an opportunity to extend the survey research, particularly into the wholesaler organisations that operate in the sector of study.

The managerial implications that result from this research provide practical guidance to organisations in this sector on how to ensure that e‐commerce systems for B2B buying and selling are used successfully.

This paper furthers knowledge and understanding in the fields of operations management, IS, and SCM, by suggesting potential determinants of successful e‐commerce use in both buying and selling organisations within supply networks.

The purpose of this paper is to examine the challenges encountered in e‐government implementation, as well as the potential opportunities available in the context of Jordanian society.

A detailed examination and analysis of Jordan's published e‐government vision and strategy is presented, together with a review of other relevant literature.

The findings and implications of this study reveal Jordan is still lagging behind in utilising information and communication technologies for delivering government services online.

An understanding of the current status of e‐government in Jordan can help policy makers in the country pursue development of the public sector organisations on the one hand, and would be of importance for Jordan's economic future success on the other.

This is believed to be the most up‐to‐date and comprehensive analysis of Jordan's plans and assessment of its level of readiness for delivery of e‐government services.

This paper sets out to introduce the special issue on management controls and new organisational forms. It summarises and reflects on themes and findings raised in the papers in the issue.

The findings reported in the paper are based on desk research and review of the papers contained in the issue.

The paper finds that management control systems can perform various coordinating and governance roles in managing new organisational forms. However, management control systems designers must be aware of the complexities of these new organisational arrangements.

The paper is a summary of studies exploring the roles of management controls in new organisational forms. The issues addressed in these studies are important in furthering our understanding of the changing roles of management control systems.

The paper seeks to explore the extent of involvement of management accounting in strategic inter‐organizational decisions and control in the context of offshoring of services.

For the present study, a multiple case study field research design was selected. A data‐bank media search identified companies actually offshoring their services. In total, 17 semi‐structured interviews with management accountants/managers were conducted in 14 of the identified companies. The interviews were analyzed using content analysis techniques.

Management accounting is involved in offshoring activities to a much lower extent than expected. The reasons range from contractual agreements between the different parties, which substitute in part for management accounting interventions, to competence problems in accounting departments. Therefore, management accounting often fails to provide support for strategic planning and coordination.

The data obtained through the qualitative research approach have a low‐scaling level, which limits subsequent analysis to descriptive statistics only.

The paper identifies risks and actual problems associated with offshoring, which indicate an increased need for coordinated planning and information processing. Furthermore, it raises the question of how management accounting can overcome existing competence problems with respect to the support of strategic decision making, in order to fulfil its function within the company more efficiently.

Literature does not provide convincing evidence of the practical significance of management accounting in the context of strategic decisions and inter‐organizational relations. This paper shows that management accounting currently remains far removed from its function as a developer of strategic decisions and as a support function for corporate planning and coordination processes.

This chapter draws upon the sociological concept of rationalization to explore the role and practice of sports medicine. It highlights attempts by the profession to create a rationalized model of health care for sports participants – particularly those involved in high-performance sports settings and the enabling and constraining elements of its enactment.

The chapter explains how changes in the organization of sports medicine have dovetailed with the increasing rationalization of sport which has been significant in enacting changes in sports medicine that are aligned with a more rationalized model of care.

Key findings from the literature highlight the difficulties of implementing rationalized health care policy into practice. Specifically, the chapter examines macro-organizational changes to the structure of sports medicine and the extent to which sports medicine represents a rationalized model of health care by virtue of micro-organizational constraints.

While the discussion draws upon a breadth of research by sociologists of sport who have examined sports medicine practices, the chapter draws heavily on the UK model of sports medicine care in high-performance sport and thus the conclusions may not be wholly transferable to non-UK and non-sports contexts.

Based on exchange theory and the generalized norm of reciprocity, psychological contracts perceived by employees are believed to have dysfunctional consequences for organizations if breached. This paper aims to study the willingness of employees to report fraud, as such is an important aspect of internal control for organizations.

A 2 × 2 between-subjects experiment was conducted in which 99 participants with diverse accounting backgrounds were first asked questions about their preconceived beliefs (psychological contract) regarding how reports of unethical conduct would be managed, and their reaction if these beliefs were broken (psychological contract violation). Participants were given a hypothetical situation of fraud and then asked to indicate their likelihood of reporting fraud to a supervisor.

The main hypotheses are that employees will be less likely to report fraud when the organization fails to signal the presence of a positive ethical environment or when management reacts weakly to previous reports of unethical activity. The data and findings support these hypotheses. Additional testing also reveals that a psychological contract violation mediates the relationship between the outcome of previous reports and the intention to report fraud.

As with any experimental study, this study’s results come with limitations. Reading an overly simplistic scenario that omits real world details and providing intention to report is very different from actually reporting fraud in one’s own place of employment. Therefore, reporting intentions may vary from actual reporting behavior. Further, reporting motivation (self-defense, altruism, etc.) and concern over retaliation are not measured.

Employees have expectations surrounding ethical corporate environments. Psychological contract violations occur as a result of broken expectations and are common in the workforce. In this study, a breakdown in the internal control environment because of a poor ethical culture, caused an even greater breakdown in internal controls because of employees’ decreased reporting intentions.

Psychological contract violations impact employees’ intention to report fraud. These violations need to be understood so that additional measures and safeguards can be instituted when employees are not acting as a fraud defense or detection mechanism. During such times when there is a breakdown in this type of internal control (that is, when employees might be hesitant to report fraud), extra safeguards against fraud, additional procedures to detect fraud, and enhanced employee training encouraging reporting of suspected unethical conduct, become even more important.

Strong experimental methods provide a rigorous way to evaluate a problem of our day: job insecurity caused by rampant organizational turbulence. The hidden cost is expressed in terms of how less can be expected of employees as a first line of defense against fraud.

The purpose of this paper is to explore the associations between food literacy, consumer profiling and purchasing behaviour in a sample of Italian consumers.

Participants (N = 194) completed an online survey including personal data, two questionnaires on purchase behaviour and food consumption, the General Trust Scale (GTS), a questionnaire assessing individual chronotype and two scales about food literacy: one investigating nutritional knowledge (short food literacy questionnaire, SFLQ) and the other focussing on procedural skills (self-perceived food literacy scale, SPFL). Associations between food literacy, consumer profiling and purchase behaviour were analysed with linear regression models.

Participants with specific education in nutrition reported higher scores in food literacy. The final score of food literacy was predicted by a greater attention to nutritional content and nutritional properties of products. Women paid more attention to nutritional properties than men, and they obtained higher scores in SFLQ. Evening types obtained lower scores in SFPL compared to intermediate and morning chronotypes. Body mass index (BMI) was negatively correlated to SPFL score, while it was associated with the easy availability of a product, so that obese (BMI ≥ 30) subjects considered the easy availability of a product more important compared to non-obese ones (BMI < 30).

This study investigates the influence of personal and psychometric variables of consumer profiling on food literacy and consequently on purchase behaviour, paving the way for implementing healthier food consumption policies. These findings reinforce the primacy of specific education in building healthy eating habits.