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This paper aims to examine the types of user misbehaviours in the sharing economy (SE) context. SE offers a fruitful study setting due to the scope of potential misbehaviour and the expanded role of consumers.

The study drew on online archival data from the AirbnbHell.com website, where people share their stories about their Airbnb-related negative experiences. The authors reviewed 405 hosts’, guests’ and neighbours’ stories and coded the identified forms of misbehaviours into categories. The typology thus developed was validated in the context of the Uber Rides service.

User misbehaviours in the SE context can be distinguished based on the domain in which the user role is violated and the nature of violated norms. These two conceptual distinctions delineate a four-fold typology of user misbehaviours: illegal, unprofessional, unbefitting and uncivil behaviours.

The trustworthiness of the stories could not be assessed.

The presented typology can be used as a mapping tool that facilitates detection of the full scope of misbehaviours and as a managerial tool that provides ideas for effective management of misbehaviours that correspond to each category.

The paper presents the first empirically derived comprehensive typology of user misbehaviours in SE settings. This typology enables classification of a broad set of misbehaviours, including previously overlooked unprofessional behaviours carried out by peer-service providers. The study also puts forward a revised definition of consumer misbehaviours that encompasses the impact of misbehaviours on parties not directly involved in the SE-mediated exchange.

Inter-organisational governance is an important enabler for information processing, particularly in relationships undergoing digital transformation (DT) where partners depend on each other for information in decision-making. Based on information processing theory (IPT), the authors theoretically and empirically investigate how governance mechanisms address information asymmetry (uncertainty and equivocality) arising in capturing, sharing and interpreting information generated by digital technologies.

IPT is applied to four cases of public–private relationships in the Dutch infrastructure sector that aim to enhance the quantity and quality of information-based decision-making by implementing digital technologies. The investigated relationships are characterised by differing degrees and types of information uncertainty and equivocality. The authors build on rich data sets including archival data, observations, contract documents and interviews.

Addressing information uncertainty requires invoking contractual control and coordination. Contract clauses should be precise and incentive schemes functional in terms of information requirements. Information equivocality is best addressed by using relational governance. Identifying information requirements and reducing information uncertainty are a prerequisite for the transformation activities that organisations perform to reduce information equivocality.

The study offers insights into the roles of both governance mechanisms in managing information asymmetry in public–private relationships. The study uncovers key activities for gathering, sharing and transforming information when using digital technologies.

This study draws on IPT to study public–private relationships undergoing DT. The study links contractual control and coordination as well as relational governance mechanisms to information-processing activities that organisations deploy to reduce information uncertainty and equivocality.

Many organizations expect their service engineers, or frontline employees (FLEs), to behave as brand advocates by engaging in favorable communication about the brand and its offerings toward customers. However, this approach is not without risk as customers may be disappointed or even frustrated with brand advocacy behavior in many service encounters. The purpose of this paper is to study the impact of FLEs’ brand advocacy on customer satisfaction with the service encounter, and identify the conditions under which the effects are detrimental. This paper specifically considers service issue severity and product newness as contingency conditions.

Building on social identification theory, the paper builds a conceptual model, which is empirically tested using a data set that matches data from service engineers, customers, and archival records from the after-sales service department of a globally operating business-to-business print and document management solutions provider.

This paper finds that brand advocacy behavior harms customer satisfaction especially in service encounters that involve simple service issues (e.g. maintenance) for products that are new to the market. Fortunately, brand identification can compensate this negative effect under many service conditions. While the joint effect of brand identification and advocacy is most beneficial for severe service issues of new products, no effect on customer satisfaction was found for established products.

This paper identifies those service situations in which brand advocacy is advisable and guides managers toward achieving more favorable customer evaluations.

Past research has considered several FLE branding activities in the frontline but the effects of brand advocacy have not been isolated. In addition, most studies have assumed the effects of employee brand-related behaviors on customer satisfaction to be universally positive rather than negative and focused on antecedents and not on moderators and consequences.

This study aims to describe the development of hospitality research in terms of research methods and data sources used in the 2010s.

Content analyses of the research methods and data sources used in original hospitality research published in the 2010s in the Cornell Hospitality Quarterly (CQ), International Journal of Hospitality Management (IJHM), International Journal of Contemporary Hospitality Management (IJCHM), Journal of Hospitality and Tourism Research (JHTR) and International Hospitality Review (IHR) were conducted. It describes whether the time span, functional areas and geographic regions of data sources were related to the research methods and data sources.

Results from 2,759 original hospitality empirical articles showed that marketing research used various research methods and data sources. Most finance articles used archival data, while most human resources articles used survey designs with organizational data. In addition, only a small amount of research used data from Oceania, Africa and Latin America.

This study sheds some light on the development of hospitality research in terms of research method and data source usage. However, it only focused on five English-based journals from 2010–2019. Therefore, future studies may seek to understand the impact of the COVID-19 pandemic on research methods and data source usage in hospitality research.

This is the first study to examine five hospitality journals' research methods and data sources used in the last decade. It sheds light on the development of hospitality research in the previous decade and identifies new hospitality research avenues.

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

This paper strives to understand the role of resource orchestration (RO) in the rapid growth of high-tech small and medium-sized enterprises (SMEs).

Based on a comparative case study, RO is compared between a high-tech family firm and a high-tech non-family firm. To capture the complexity of RO, this study applies a longitudinal approach using a large volume of archival and interview data gathered over ten years.

The configuration of family-firm paradoxical growth-oriented RO emphasizes RO based on collectivism and responsibility, although relying on large-scale conforming normative control. In contrast, the configuration of non-family-firm growth-oriented RO emphasizes administrative-based delegation and management-supported value creation.

By suggesting ownership-based RO configurations, this study provides insights into how ownership types, i.e. family firms and non-family firms, affect RO in firms operating in complex and dynamic environments. These configurations explain how and why RO is arranged in a growth context.

In the African context, the threat of the disruption of traditional business value-creation processes, currently facilitated by the growing information technology (IT) ecosystem, came with the coronavirus disease 2019 (COVID-19) pandemic. Thus, this paper aims to investigate the impacts of the COVID-19 pandemic on interfirm relationships within the context of the digital ecosystem in Africa.

This study employs an explanatory–exploratory qualitative approach from an interpretivist stance to investigate the impacts of the COVID-19 pandemic on interfirm relationships. The authors conducted seven in-depth interviews with top management executives in a Nigerian technology company, together with the company's archival data that provided the pre, during and post pandemic (2018–2021) business-to-business (B2B) relationship structures, to determine how these relationships have been affected.

The results suggest that the pandemic had a minimal effect on partnership relationships in the B2B ecosystems of the case company but affected only non-partnership relationships.

The authors' qualitative study is interpretive and the sample size is limited. Hence, there is a need for caution in generalizing the findings. The framework can be further validated across a wider population.

Partnerships can help organizations weather business crises. Consequently, organizations should maintain a healthy number of partnership relations to deal with periods in which challenges emerge in the business landscape. In other words, with tight contracts and a strategic focus on goals and objectives, partnership relations can help organizations weather business crises.

This study builds upon the burgeoning body of literature on digital ecosystems within the African context, which is a relevant contextual contribution.

Existing literature in experimental accounting research suggests that accounting professionals and people with accounting backgrounds tend to have a lower level of moral reasoning and ethical development. Motivated by these findings, this paper aims to examine whether chief executive officers (CEOs) with accounting backgrounds have an impact on firms’ earnings management behavior and the level of accounting conservatism.

The authors classify CEOs into those with and without accounting backgrounds using BoardEx data. Using discretionary accruals from several different models, they do not find that CEOs with accounting backgrounds are more likely to engage in income-increasing accruals. However, the authors find that CEOs with accounting backgrounds exhibit lower levels of conservatism, proxied by C-scores and T-scores (Basu, 1997). This finding suggests that CEOs with accounting backgrounds recognize bad news more quickly than good news, consistent with the accounting principle of “anticipating all losses but anticipating no gains”.

The authors show that firms whose CEOs have accounting backgrounds exhibit lower levels of accounting conservatism. However, these firms do not exhibit higher levels of income-increasing discretionary accruals. This study documents the impact of CEOs’ educational backgrounds on firms’ accounting choices and confirms prior findings in experimental accounting research using large sample archival data.

This paper is the first study that investigates the impact of CEOs’ accounting backgrounds on firms’ financial reporting policy. The findings may have some policy implications. If accounting backgrounds of CEOs can make a significant difference on firms’ behavior, it is reasonable to make CEOs accountable for the quality of financial reporting. This paper is one of the first to empirically test inferences drawn by experimental accounting research. There has been a gap between archival and experimental accounting studies. The authors propose that interesting research questions can be addressed by filling in such a gap.

The purpose of this research is to provide an integrated approach of organizational ecology, population ecology and selection mechanisms within the context of the resource-based view of the firm, evolutionary economics (EC) and transaction cost economics (TCE). It applies this framework to examine the interrelationships between corporate social reporting (CSR) and global reporting initiative.

The methodology for this paper is library-based archival research. It is qualitative and analytically descriptive of prior academic research and published literature on the subject.

CSR has the potential to provide functional credence to corporate social and environmental activities by legitimizing institutionalized corporate norms and behavior.

Accounting scholars have recognized the need for an integrated approach in the social sciences to examine the multifaceted aspects of sustainability development and accounting. This research highlights that sustainability is related to ecosystems, environments, natural resources, demography, population, culture, political systems and history.

The literature on the past triggering learning in strategy practice is scant. To fill this gap, this study aims to examine the meaning of the past to learning in strategy practice and expands on the strategy-as-practice (SAP) literature. Understanding the relationship between the past and learning in strategy practice is important because learning is what keeps strategy practice in motion and remains in place, even if organizations and strategy practitioners change.

The authors used a longitudinal case study design combined with historical methods to examine how the past is embedded in present strategy practice. To capture learning in strategy practice over time, the authors applied a four-stage methodology in our analysis of document and interview data.

The authors identified four dimensions of the past embedded in the present strategy practice. These dimensions emerged from the analysis of the interviews and document data. The study’s results showed that the past appears in structures and routines, materiality, positioning and reflecting over repeated rounds of strategic planning. According to the study’s results, reflecting on strategy practice draws on past structures and routines, positioning and materiality. The past facilitates reflecting and reflecting on the past enables learning in strategy practice.

The authors constructed a conceptual model and showed that in strategy practice, reflection triggers learning. The authors contributed to theory development by demonstrating how the past is embedded in present strategy practice and is available for use by strategy practitioners. The authors showed that strategy practice is a continuous learning process.