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Aims to impart new insights into the role of information technology (IT) in knowledge extraction, capture, distribution and personalization. The paper seeks to pin‐point the strengths and weaknesses of IT in the domain of knowledge management (KM) and to explain why the technology promise remains unfulfilled, as seen by many KM practitioners.

The discussion in this paper is fundamentally based on Stankosky's four KM pillars conceptual framework. Within this framework the authors attempted to shed some light on the IT role and the hidden reasons that make knowledge prominently unreachable via IT.

IT assimilation and representation of knowledge intangibility, dynamism, experience and other humanistic cognitive dimensions remain debatable. The current technology is immature to resolve such problems. For IT to be effective for KM it must shred its bivalent logic and instead learn to operate within an authentic continuum.

Knowledge managers need to understand that a KM initiative that considers IT as a Utopian panacea will fail. Equally, the KM initiative that undervalues IT will follow suit. Owing to IT immaturity in the area of cognitive behavior, the situation is still perplexing. This elusiveness imposes some obstacles to sufficiently represent the context of tacit knowledge. Hence, codifying knowledge with the poser of the existing IT and without the support from socio‐cultural inputs, will result in de‐contextualization, i.e. “knowledge dilution.” Hence, special considerations should be given to applications that offer some behavioral context and human cognitive dimensions.

Cybercrime is a prevalent and serious threat to publicly traded companies. Defending company information systems from cybercrime is one of the most important aspects of technology management. Cybercrime often not only results in stolen assets and lost business but also damages a company’s reputation, which in turn may affect the company’s stock market value. This is a serious concern to company managers, financial analysts, investors and creditors. This paper aims to examine the impact of cybercrime on stock prices of a sample of publicly traded companies.

Financial data were gathered on companies that were reported in news stories as victims of cybercrime. The market price of the company’s stock was recorded for several days before the news report and several days after. The percentage change in the stock price was compared to the change in the Dow Jones Industrial average to determine whether the stock price increased or decreased along with the rest of the market.

Stock prices were negatively affected in all time periods examined, significantly so in one period.

This paper describes cases concerning cybercrime, thereby bringing attention to the value of cybersecurity in protecting computers, identity and transactions. Cyber security is necessary to avoid becoming a victim of cybercrime. Specific security improvements and preventive measures are provided within the paper. Preventive measures are generally less costly than repairs after a cybercrime.

This is an original manuscript that adds to the literature regarding cybercrime and preventive measures.

The purpose of this paper is to examine new leadership approaches for competing in a flat world. Among the many demands placed on twenty‐first century leaders is the need to develop entirely new business strategies. Decision making must take into account many complex interactions and multiple scenarios. Yet strategic time horizons are becoming more compressed, requiring shorter planning cycles. Even if the right strategy is formulated, execution is often difficult. In addition, in today's dynamic market environment, both strategy and execution need to be quickly adjusted as conditions change.

The nine‐tiered framework presented has been successfully applied by the authors in a variety of settings. The approach integrates top‐down strategic planning with bottom‐up execution, all within the context of a knowledge‐based organization.

The paper finds that the ability of an organization to compete in a flat world is enhanced when all elements of the enterprise are in close alignment. A key role of the leader of the enterprise of the future is to create and maintain this alignment.

Through the application of this framework, organizations can improve in several ways that are critical to competing in a flat world. The main benefit is the improved speed and agility that comes from close organizational alignment. Tight coupling of organizational elements allows an enterprise to move closer to the goal of learning, innovating, and executing at the speed of change in the marketplace. In addition, forward‐looking organizations will benefit from: gaining the ability to identify critical knowledge gaps, opportunities, and risks; maximizing efficient and effective use of available resources; overcoming cultural barriers which inhibit execution and resist change; improving organizational performance through better measurement and tracking; and more effective leadership.

The paper seeks to examine briefly the economic drivers of the past, how those drivers have changed, and how business and government leaders need to respond by transforming their organizations into knowledge‐based enterprises.

The approach applies the principles of classical economic theory, which were grounded primarily in the valuation of tangible goods, to an economy in which intangible goods, such as information and knowledge, are the predominant forms of capital.

The perishability of intangible goods is accelerating, and is further exacerbated by increased globalization. Valuation‐based theories of money and pricing, which have been overlooked in the past, have resurfaced, and must be understood and practised by business and government leaders alike. In response to these challenges, organizations must design and implement systems which support fast learning and rapid innovation. These new systems are called “knowledge factories”.

The major shifts in the economy are not readily visible on the surface. In order to compete in a flat world, business and government leaders must revisit classical economic theory and understand how to apply it to today's knowledge economy. For example, in the past, talent moved to where it was treated best. Now, the knowledge workforce lives where it chooses, and much of the work comes to them. This has significant human capital and supply chain consequences.

There are many positive outcomes, not the least of which is a more robust economy that takes full advantage of globalization, possibly to the point of approaching a system of near‐perfect competition. With the eventuality of bringing six billion minds to bear on solving complex problems, the potential exists for a greatly improved lifestyle, continued explosive growth in human knowledge, and increased prosperity, especially for those at the bottom of the economic pyramid.

Reviews the history of political and professional debates on the optimum size of public library authorities in the UK. Discusses conclusions on size in the major legislation and reports on public library policy prior to local government reorganization in 1974. Considers the effects of the 1974 local government reorganization and examines the subsequent continuing debate. Concludes that in the light of further impending modification of the UK local government system, further research is required into the structure and size of a public library service.

The political background in the United Kingdom leading to the development of performance indicators for public libraries is discussed. Corporate planning and value for money models are examined. A survey is reported of Scottish public library authorities and their use of performance indicators in relation to planning, budgeting and evaluation, and the development of public library objectives in Scotland is outlined. The major problems in applying performance measures to public libraries are considered.

Reports professional librarians′ perspectives on the organizational implications of local government reform. Considers four main areas of concern: joint arrangements, contracting out, service disaggregation and economies of scale. Concludes that many professional librarians would be concerned at the service consequences resulting from a move to a greater number of smaller authorities.

The purpose of this paper is to identify recent trends in how the global knowledge workforce is changing and, in particular, organizing, on a massive scale. Knowledge workers have become highly mobile, with a distinctly global orientation.

These new trends are presented within the established four‐pillar framework for enterprise transformation. Particular emphasis is placed on the dissolution of traditional organizational boundaries (organization pillar), and creating, on a large scale, living, working and learning environments for attracting, retaining, and growing talent (learning pillar). Supporting infrastructure elements are also addressed (technology pillar).

Attracting, retaining, and growing talent is no longer an issue that can be addressed solely from the viewpoint of a single organization. Knowledge workers are highly mobile, and are tending to be more loyal to their peer communities than to an employer. This requires that organizations look beyond their own boundaries, and work together to create living, working, and learning environments that offer a balanced and fulfilling lifestyle. One way to accomplish this on a large scale is the development of knowledge cities, in which the information and knowledge architecture is at least as important as, and possibly more important than, the physical architecture.

In a knowledge economy, the value of human capital far outweighs more traditional, tangible forms, such as plant and equipment. Creating an ideal environment for knowledge workers is a formidable challenge. Yet it is a necessary step in making the transition to the enterprise of the future. The key to success is the understanding that an attractive work environment alone is not sufficient to attract, retain and grow an increasingly global, and mobile, knowledge workforce. A total environment that integrates key elements of living, working, and learning is needed. The four pillars framework will continue to evolve as a tool for designing these environments, especially on a large scale.

Drawing on neo-institutional, stakeholder, social contract and contingency theories, the objective of this study is to examine whether cultural values across countries may influence decisions to assure integrated reports.

For this purpose, the authors have collected integrated reporting assurance, national culture and firm-specific data from several sources for the years ranging between 2011 and 2016 and have performed pooled and panel logistic regression analyses.

The authors found that corporations established in countries where the following characteristics prevail have higher tendencies to assure integrated reports: high collectivism among people, low power distance, strong feminine values rather than masculine values, high uncertainty avoidance, pursuance of short-term goals rather than long-term and a low level of indulgence.

The study is not free from limitations. First, the authors were only able to obtain assurance data for the years between 2011 and 2016 since 2011 was the initial year in which integrated reporting was adopted. Second, culture variables used throughout the study remained the same for each year due to the unavailability of differing data. This was noted in prior studies as well; thus, this is not an exception. Third, the assumption that all companies in a country have the same culture score is inherent in the scoring system of countries (Orij, 2010).

Based on the results, the authors drew implications for organizations, policymakers and assurance service providers. Multinational corporations can benefit from the outcome of this study by considering national cultures in formulating their corporate strategies. Finally, assurance service providers can position themselves in the marketplace by the findings of this study.

This paper aims to enhance the comprehension of corporate reporting practices by companies that operate in different countries, with necessarily varying cultural values. To the best knowledge of the authors, no prior study has yet examined the impact of national culture on the assurance of integrated reports.

The purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of institutional theory.

This study used an international sample of 192 companies that have registered in the International Integrated Reporting Council’s (IIRC) early examples database and that published integrated reports during the years 2011–2016. Binary logistic regression as well as Instrumental Variables (IV) regression with Probit and GMM estimators were employed to test the proposed hypotheses.

The results confirm that assurance of integrated reports serves as a response to the absence or incompetence of formal and informal institutions that facilitate private contracting. Specifically, the authors found that firms tend to assure their integrated reports in business environments that are characterized by weaker ethical behaviors, less effective boards, poorer auditing and reporting standards, and insufficient protection of the rights of minority shareholders by the legal system.

This study responds to the research calls upon integrated reporting assurance by investigating the underlying drivers of and motives for voluntary assurance on integrated reports.

The findings provide practical implications for firms, regulators and assurance firms. Firms can utilize the results of the study in determining their corporate policies and strategies regarding whether to undertake assurance on integrated reports. Regulators can also consider the results in shaping and improving the institutional ethical and accountability environment of their countries. Further, assurance firms can use these results to help position themselves and guide their market entry decisions.

This study adds to the understanding of institutional factors that impact the assurance of integrated reports which has been rarely examined by prior research. In particular, this is one of the few attempts to examine the link between institutional ethics and accountability environment and the voluntary assurance demand in an international context.