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Multinational enterprises (MNEs) establish a wide range of alliances to access the critical resources that they may need at any one time. Although inter-organizational relationships (IORs) constitute the channels through which social capital flows, MNEs should consider which mechanisms or characteristics of the relations facilitate their actual mobilization.

A definition of alliance types yielded the parameters for an ordinary least squares regression of a sample from top global-reach MNEs from the airline industry.

The results showed that certain kind of alliances favored the actual mobilization of social capital.

Managers of MNEs must select the type of IOR taking into account the objective they pursue and the type of activity they will include.

Analyzing the factors that influence the degree of mobilization of social capital and how MNEs actually use the resources of the partners require the establishment of a theoretical framework and the development of empirical evidence.

las Empresas Multinacionales (MNEs) establecen una amplia gama de alianzas para acceder a los recursos críticos externos que puedan necesitar en cualquier memento. Las MNEs deben considerar qué mecanismos o características de las relaciones facilitan su movilización real.

una definición de los tipos de alianza produjo los parámetros para una regresión de mínimos cuadrados ordinarios de una muestra de las principales MNEs de alcance global de la industria de las aerolíneas.

Los resultados mostraron que ciertos tipos de alianzas favorecieron la movilización real del capital social.

Analizar los factores que influyen en el grado de movilización del capital social y cómo las MNEs utilizan en la práctica los recursos de sus socios, requiere del establecimiento de un marco teórico y el desarrollo de evidencia empírica.

The purpose of this study is to examine how access and mobilisation of network resources influence a firm's performance. It has been established that alliance portfolio (AP) network parameters shape the access to network resources; however, resource access understood as value creation differs from resource mobilisation understood as value capture. Hence, the paper contributes towards the comprehension of AP performance by examining the extent to which a firm's level of network resource mobilisation (NRM) plays a role in improving financial performance and how this strategy conditions the benefits obtained from a firm's AP.

This study employs an interorganisational network approach to describe the APs of firms; subsequently, it examines how AP network parameters and resource mobilisation determine financial performance. To this end, sequential multiple regression models are applied to a sample from the Top International Airlines database, covering 135 portfolios that correspond to 1117 codeshare partnerships.

The analyses show that the NRM level has an inverted U-shaped relationship with revenue performance, thereby revealing the limitations and considerations in the strategic alliance strategy. In addition, the authors show how the resource mobilisation decision moderates the faculty of AP parameters to influence a firm's financial performance, thereby exposing the nuanced relationship between AP size, diversity and redundancy. The findings convey strategic and practical implications for managers regarding how to capture value from their APs.

The findings suggest the need for NRM to form part of a firm's AP management capability, so that, by acquiring superior strategic knowledge in NRM, the firm is able to extract value from its AP through the optimal exploitation of complementary assets.

Previous research has highlighted the multidimensional nature of APs at the theoretical level; however, no simultaneous empirical analysis of various AP parameters has yet been produced. The research empirically analyses an AP network and how its parameters affect financial performance in the presence of a resource mobilisation strategy. Not only do the authors introduce the analysis of the curvilinear relationship between the level of NRM and a firm's performance, but also of its role in advancing the AP literature.

This paper aims to advance a model that will explain how hotel firms access and mobilize external resources. Hotel operators and firms need to complement their internal resources with external resources, which they can access through their personal and organizational ties, so as to compete and to achieve success.

A framework is proposed, on the basis of the resource-based view and network theory, to explain the process of access and mobilization of available external resources thanks to the professional and social ties of the managers of hotel firms.

This framework distinguishes between access to network resources and their mobilization. This paper introduces network resource mobilization capability as an adaptive capability of managers and employees that can improve hotel firm performance. Previous experience and contextual factors such as the type of property and the management style all influence the nature of this capability.

This work proposes a repertory of relevant resources in hotels and the preparation of an instrument to measure access to those resources and their mobilization through social capital. It also proposes the need to develop a new dynamic capability: the capability to mobilize network resources in hotel firms through their managers. Finally, it proposes that social capital is a valuable resource for both hotel firms and their managers.

This theoretical approach makes a key distinction between access to and mobilization of network resources, which leads to a better understanding of the potential of the individual social capital of hotel managers. Network resource mobilization capability is introduced as an adaptive capability of managers.

Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV) and Confucian dynamism) and accounting practices (professionalism, uniformity, conservatism and secrecy).

A sample of 842 users/preparers of financial statements participated in this cross-sectional, questionnaire-based survey from China. Covariance-based structural equation modeling (CB-SEM) was used to test the proposed relationship.

Results show that cultural values strongly impact financial reporting practices in China. Chinese society is characterized by low UA, high power distance, collectivism, future orientation (Confucianism) and masculine traits. These values show an overall preference for uniformity, conservatism and secrecy in financial reporting with weak professionalism. The findings show that Chinese society emphasizes law abidance, strict codes of conduct, written rules and regulations and respect for consistent orthodox measures.

This study provides valuable input for policymakers in developing regulations and accounting standards in the Chinese market. Understanding the relationship between cultural dimensions and accounting values helps to address societal challenges and align policies with cultural values to acquire desired financial reporting values. Global firm managers must consider cultural dimensions in accounting when entering Chinese markets or negotiating with partners from different cultures. Findings also suggest local managers gain self-awareness of their cultural biases and accounting values, enabling them to navigate businesses and society's financial reporting needs.

This study enriches the existing literature on cultural and accounting practice studies by validating the role of stakeholder and social contract theories in Gray–Hofstede’s framework and highlighting the influence of dominant cultural values on accounting values. The study provides a unique empirical analysis of the Chinese market by using a questionnaire survey and structural equation modeling (SEM). Further, it also opens avenues for future research on the relationship between cultural dimensions, accounting practices and their global impact. These findings emphasize the importance of cultural sensitivity and adaptability, especially in multicultural environments.

In recent years professional accountancy bodies (e.g., CPA), accreditation institutions (e.g., AACSB) and employers have steadily raised, and continue to raise expectations regarding the need for accounting graduates to demonstrate skills in data analytics. One of the obstacles accounting instructors face in seeking to implement data analytics, however, is that they need access to ample teaching materials. Unfortunately, there are few such resources available for advanced programming languages such as R. While skills in commonly used applications such as Excel are no doubt needed, employers often take these for granted and incremental value is only added if graduates can demonstrate knowledge in using more advanced data analytics tools for decision-making such as coding in programming languages. This, together with the current dearth of resources available to accounting instructors to teach advanced programming languages is what drives motivation for this chapter. Specifically, we develop an intuitive, two-dimensional framework for incorporating R (a widely used open-source analytics tool with a powerful embedded programming language) into the accounting curriculum. Our model uses complexity as an integrating theme. We incorporate complexity into this framework at the dataset level (simple and complex datasets) and at the analytics task level (simple and complex tasks). We demonstrate two-dimensional framework by drawing on authentic simple and complex datasets as well as simple and complex tasks that could readily be incorporated into the accounting curriculum and ultimately add value to businesses. R script programming code are provided for all our illustrations.

The conceptualization of integration is built on intra- and inter-organizational relationship to manage the entire supply chain. Despite the growing number of research studies, there is a lack of consensus in current literature to define and conceptualize supply chain integration (SCI) and its drivers. The purpose of this paper is to provide comprehensive views on SCI, thereby contributing to existing literature by providing taxonomy to drivers and sources, dimensions and outcome of SCI.

The systematic approach to literature review has been adopted to carry out this research. The study cites 154 articles, out of which 110 articles have been thoroughly reviewed, covering drivers and sources of SCI, SCI dimensions and SCI outcome.

For the conceptualization of SCI dimensions, two major themes have been identified: first, internal integration, customer integration and supplier integration; second, information sharing, process coordination and strategic alliance. The authors also found that desire to improve and environmental factors prompt organizations to integrate with their partners to realize the desired outcome. Additionally, the paper identifies that integration plays a significant role in enhancing performance; nevertheless, maturity of integration may have a direct relationship with performance, and the same has been suggested as propositions for further study.

This paper has taken the systematic perspective to review existing studies and projected propositions, which is entirely based on collective views that may require empirical support.

The paper is a unique contribution that reviews the research articles on SCI systematically. The paper also provides a distinct perspective and food for thought to practitioners, as the proposed framework may serve as a reference point to assess current SCI practices in the organizations.

Outlines and analyses critically the changing nature of the administration and management of universities, particularly in Australia. Special attention is given to the emerging corporate and commercial character of universities, taking into account principles of economic management. Changes in economics as taught at university‐level are discussed along with the declining status of many economics departments. Strategies which I have used to counteract threats to university economics are outlined. Just as globalisation has been increasingly stressed in recent years as an imperative for business, it has become a dominant theme of Australian universities, partly for commercial reasons. This “new” emphasis is, however, ironic, as explained. Following some critical comments on the approaches of Australian universities to internationalization, the essay outlines some of my substantial international activities in the last two years.

The present document presents the possible contributions of strategic design to organizational transformation, as a part of business intellectual capital.

A case study from a Colombian family business group, with three business units, industrial, commercial and service, were used. Interviews regarding critical events and semi-structured interviews were employed. Data were processed with NVivo software.

It was found that abductive, empathetic and creative competencies (human capital) that may facilitate the comprehension of nature, needs and alternatives to be employed in organizational change processes. Further, the importance of the participative design approach in co-creation, with interest groups, transformation projects (relational capital), and design thought, as a methodology for the implementation of the preceding (structural capital), was identified.

The results revealed, in this case, suggest several future investigative routes. Firstly, increased empirical research, based on this proposal, is suggested. Specifically, it would be relevant to perform causal studies that report the contribution of each of the components of strategic design to the diverse organizational transformation processes. A third line of investigation might include delving into certain relationships that have already been identified, but require further comparison. One of these might be the role of design thought as a method to perform specific organizational transformation projects.

As a result of the present investigation, a model is established (see Figure 2) which may be useful to companies to address organizational transformation, capitalizing on the benefits offered by strategic design. In summary, the proposal considers four phases (see the central circle in Figure 2). Phase 1: understanding organizational occurrences and situations, the basis upon which to determine the nature of an organizational transformation. This activity alludes to the work that is collaboratively managed with different interest groups, in the systematic comprehension of the business organizational transformation chain of events. Phase 2: determining the path to be followed or the route for collaborative action. Doing so in participative fashion permits the representation of a diversity of ideas and opinions on a given problem/potential identified in the preceding process. This stimulates and strengthens the creative competency in company personnel (Jeffries, 2007). If this competency is incorporated into the corporate culture, differential factors may be established, in an environment with broad competency, thus achieving transformations appropriate for a competitive environment.

Co-creation, the central axis of the organizational transformation process. At the base of all organizational transformation processes is an approach focused on human beings, whose principal questions include: What place do individuals have in strategic problem resolution, like those of organizational transformation, in companies? How are human competencies strengthened when applied to organizational transformation processes? What types of ties are made, beyond the establishment of natural relationships (work, purchase, sell), with interest groups? And most importantly: How do they achieve the construction of new business realities together? To do this, participative and co-creative methods must be employed as a scenario to jointly achieve multiple satisfaction realities, in which understanding the essence of the participative design approach becomes meaningful (Jones, 2015).

Design thought, as a methodological proposal for organizational transformation projects. The use of inspiration, ideation, and implementation stages, iteratively and permanently, is suggested. Continuous review of the point of departure, the path trodden and the goals to be achieved should be prioritized, such that they may act as compasses for organizational transformation, considering strategic design to be a key motor (Yee et al., 2017).

The purpose of this paper is to explore a new way to disclose intellectual capital (IC) in universities through their websites. Going beyond traditional tools used for intellectual capital disclosure (ICD), this study aims at identifying possible determinants of ICD via the web.

This paper analyses the institutional websites of a sample of Italian universities adapting the theoretical framework developed by Low et al. (2015) to the peculiarities of the Italian university system. Moreover, the relationship between certain explanatory factors identified in previous research and the extent of online ICD represented by two disclosure indexes was tested through an ordinary least squares regression model.

The analysis reveals the extensive use of ICD via websites, especially regarding human and internal capital, while the disclosure of external capital through this means is still limited. Internationality and online visibility both positively affect the extent of a university’s ICD.

The paper represents the first study investigating online ICD and its determinants in universities, contributing new knowledge to help answer the how and what of the matter.

The results can serve as encouragement to university managers to enhance online ICD to meet the information needs of a wider audience.

This is the first study to provide evidence about online ICD in universities and to reveal some of the possible determinants to improve this disclosure.