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Evidence suggests that retail investors who invest in individual stocks are, in the long run, largely outperformed by market indexes such as the MSCI World. While some turn to exchange traded funds (ETFs) to invest in such market indexes, few migrate completely to ETFs. This study aims to shed light on the rationale behind retail investors' partial and complete migration from stocks to ETFs.

Drawing from the pull-push-mooring framework, a qualitative study (N = 21) informs a quantitative study (N = 282) by following established mixed methods guidelines. This study develops propositions for partial and complete migration intention to ETFs.

Results reveal that perceived investment possibilities, perceived risk reduction, perceived administrative effort, perceived expensiveness and monetary loss costs influence the migration from stocks to ETFs. This study shows that three configurations of perceptions result in partial migration intention and one configuration results in complete migration intention.

This study explains why some migrate partially from stocks to ETFs and others migrate completely. Findings show that both migration behaviors are subject to the same perceptions, but the configurations that form the behaviors are different. While only some identified perceptions must be present for a partial migration, all of them must be present for a complete migration, as it requires retail investors to sell their stocks and accept the costs incurred to invest in ETFs instead.

In this study, the authors examine how organizational-, systems- and interpersonal-level trust may be required for a smooth functioning of the firms in the sharing economy (SE). The research objective is to explore the trust-building mechanisms of Airbnb, a leading SE organization, and its aim to foster generalized trust. An investigation of the Airbnb's promotion of different trust-building mechanisms will allow to evaluate their effectiveness in how they can help overcome scepticism and distrust between the transacting parties. Consequently, the authors can develop a unique theoretical perspective on generalized trust in SE environments and better understand any trust-related barriers preventing SE transactions.

The authors employ a case study approach to investigate the research questions with the aim to fully understand the abstract and complex nature of trust. They focus on Airbnb as the company enjoys a leading market position, being a sharing economy firm. Moreover, the personal nature of accommodation sharing, which is the business of Airbnb, increases users' trust requirements, and so the company must take active steps to promote trust between the transacting parties. The authors adopt thematic analysis to execute the data analysis of the study's findings, which are derived from emergent themes and directed by the research objectives and relevant literature.

The results show that users of Airbnb are concerned about the danger of opportunistic hosts, although they are primarily motivated to use the company's services due to its economic benefits. Nevertheless, the success of Airbnb platform stems from the trust that the company has succeeded in establishing among its users, in particular interpersonal trust. Analysis reveals that generalized trust is fostered at an interpersonal level in the form of peer reviews, at an organizational level in terms of brand familiarity and at a systems level in regards to interface design.

The authors advance the argument that confidence to transact in the social economy stems from a combination of three levels of trust, including organizational-, systems- and interpersonal-level trust. These findings contribute to the body of trust research in information technology and people literature from its unique investigative setting, whilst simultaneously strengthening the primarily speculative research on SE with in-depth empirical evidence.

This paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates colonial practices for Australian First Nations people living in remote areas. Further, the paper aims to explore how accounting might help to integrate the unique modes of accountability First Nations people have over disability care into the NDIS funding system. Ultimately, the aim is to discern whether accounting practices can be mobilised as a means to decolonising the NDIS framework.

This study uses a qualitative methodology to analyse public hearings from the Australian Disability Royal Commission. Drawing on Bhabha's (1994) concept of the “third space”, this study investigates how accounting techniques can be used to potentially decolonise the NDIS. This study also borrows Bhabha's (1994) concept of the third space to explore the potential for decolonising the NDIS through accounting techniques.

Findings show that the accounting techniques pertaining to funding and costs embedded within the NDIS contribute to displacing and disconnecting First Nations people from their cultural practices and ways of life. Further, the analysis reveals that the NDIS funding system could help to decolonise the NDIS space if it were modified to incorporate First Nations' perspectives on accountability for disability care.

The case of the NDIS exposes glimpses of colonisation in contemporary Australia, where Western institutional and economic systems dominate over the structure and authority of the practice. In this paper, this study demonstrates that the accounting system used by the NDIS plays a role in marginalising First Nations people. However, accounting, as a technology of negotiation, could also be mobilised to enhance accountability for disability care outcomes and pave the way for decolonising public policies.

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation.

A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed.

All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature.

To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.