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This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.

The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.

This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.

This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

It has been demonstrated that AI-powered, data-driven tools’ usage is not universal, but deeply linked to socio-cultural contexts. The purpose of this paper is to display the need of adopting situated lenses, relating to specific personal and professional learning about data protection and privacy.

The authors introduce the results of a case study based on a large educational intervention at a fully online university. The views of the participants from degrees representing different knowledge areas and contexts of technology adoption (work, education and leisure) were explored after engaging in the analysis of the terms and conditions of use about privacy and data usage. After consultation, 27 course instructors (CIs) integrated the activity and worked with 823 students (702 of whom were complete and correct for analytical purposes).

The results of this study indicated that the intervention increased privacy-conscious online behaviour among most participants. Results were more contradictory when looking at the tools’ daily usage, with overall positive considerations around the tools being mostly needed or “indispensable”.

Though appliable only to the authors’ case study and not generalisable, the authors’ results show both the complexity of privacy views and the presence of forms of renunciation in the trade-off between data protection and the need of using a specific software into a personal and professional context.

This study provides an example of teaching and learning activities that supports the development of data literacy, with a focus on data privacy. Therefore, beyond the research findings, any educator can build over the authors’ proposal to produce materials and interventions aimed at developing awareness on data privacy issues.

Developing awareness, understanding and skills relating to data privacy is crucial to live in a society where digital technologies are used in any area of our personal and professional life. Well-informed citizens will be able to obscure, resist or claim for their rights whenever a violation of their privacy takes place. Also, they will be able to support (through adoption) better quality apps and platforms, instead of passively accepting what is evident or easy to use.

The authors specifically spot how students and educators, as part of a specific learning and cultural ecosystem, need tailored opportunities to keep on reflecting on their degrees of freedom and their possibilities to act regarding evolving data systems and their alternatives.

The applications of Artificial Intelligence (AI) in various areas of professional and knowledge work are growing. Emotions play an important role in how users incorporate a technology into their work practices. The current study draws on work in the areas of AI-powered technologies adaptation, emotions, and the future of work, to investigate how knowledge workers feel about adopting AI in their work.

We gathered 107,111 tweets about the new AI programmer, GitHub Copilot, launched by GitHub and analysed the data in three stages. First, after cleaning and filtering the data, we applied the topic modelling method to analyse 16,130 tweets posted by 10,301 software programmers to identify the emotions they expressed. Then, we analysed the outcome topics qualitatively to understand the stimulus characteristics driving those emotions. Finally, we analysed a sample of tweets to explore how emotional responses changed over time.

We found six categories of emotions among software programmers: challenge, achievement, loss, deterrence, scepticism, and apathy. In addition, we found these emotions were driven by four stimulus characteristics: AI development, AI functionality, identity work, and AI engagement. We also examined the change in emotions over time. The results indicate that negative emotions changed to more positive emotions once software programmers redirected their attention to the AI programmer's capabilities and functionalities, and related that to their identity work.

Overall, as organisations start adopting AI-powered technologies in their software development practices, our research offers practical guidance to managers by identifying factors that can change negative emotions to positive emotions.

Our study makes a timely contribution to the discussions on AI and the future of work through the lens of emotions. In contrast to nascent discussions on the role of AI in high-skilled jobs that show knowledge workers' general ambivalence towards AI, we find knowledge workers show more positive emotions over time and as they engage more with AI. In addition, this study unveils the role of professional identity in leading to more positive emotions towards AI, as knowledge workers view such technology as a means of expanding their identity rather than as a threat to it.

To address the absence of Lean in transportation logistics in the digital era, this study aims to investigate the application of Lean transportation (LT) tools to reduce waste and facilitate the digital transformation of dedicated road transportation in the offshore industry.

The study adopts action research with a multimethod approach, including a scoping review, focus groups (FG) and participant observation. The research is conducted within the offshore supply chain of a major oil and gas company.

Implementing LT’s continuous improvement tools, particularly value stream mapping (VSM), reduces offshore transportation waste and provides empirical evidence about the intersection of Lean and digital technologies. Applying techniques drawn from organisational learning theory (OLT), stakeholders involved in VSM mapping and FGs engage in problem-solving and develop action plans, driving digital transformation. Waste reduction in loading and unloading stages leads to control actions, automation and process improvements, significantly reducing downtime. This results in an annual monetary gain of US$1.3m. The study also identifies waste related to human effort and underutilised digital resources.

This study contributes to theory and practice by using action research and LT techniques in a real intervention case. From the lens of OLT, it highlights the potential of LT tools for digital transformation and demonstrates the convergence of waste reduction through Lean and Industry 4.0 technologies in the offshore supply chain. Practical outputs, including a benchmarking questionnaire and a plan-do-check-act cycle, are provided for other companies in the same industry segment.

Automation and the new buzzword, “Industry 4.0”, have dominated the media headlines in recent months. In this scenario, apparel manufacturers should not only install automatic machines but also standardise them based on specific industry requirements, and precise measures are required for daily target demands.

This study demonstrates the application of Predetermined Motion and Time System (PMTS) tools in various automatic and semiautomatic machines to obtain higher productivity and the highest utilisation percentage of operator and automats between the 1:1 and 1:2 man vs machine configuration models. In this study, timeSSD® was used to calculate the micro motions of humans. In addition, a video annotation and modelling software Tracker was used to calculate high-speed machine movements with loading frames of 30 FPS.

After the implementation of PMTS tools, it was found that for a 1:1 man vs machine configuration, the operator utilisation is 75% per shift and the operator idle time is 50% per cycle time, and the operator is sitting idle for 2 h per 8 h of shift. So, there is scope to improve the utilisation and idle time of operator.

With the PMTS software, an industrial engineer professional with knowledge of the micromotion economy can only calculate micromotion.

Exploring the first time in the world to establish standard allowed minute (SAM) of a partly automated single-unit sewing machine with partial human intervention and a semiautomatic machine. Theoretical underpinnings indicate that manufacturers use the experience to determine the SAM of any operation over time, necessitating this work to calculate standard minutes automatically.

This study aims to conduct an exploratory research to find out the evolving constructs and variables of digital literacy, as seen by researchers since its inception. This research also includes an empirical study to identify and further analyze the digital literacy dimensions of university students studying fashion design program in Kolkata, India.

The exploratory study is based on a review of extant literature, whereas the empirical study is carried out through a self-assessment survey based on UNESCOs Digital Literacy Global Framework competences after validating their relevance with respect to the fashion and apparel industry. A total of 120 university students studying four years Bachelor of Design (Fashion Design) program were asked to rate their digital literacy competences on a five-point Likert scale, with a self-reported truth response against each statement. The results were analyzed using multivariate statistical tools.

Based on UNESCO competences, it came out that there are eight digital literacy dimensions. ANOVA further confirms that the dimensions requiring higher-order cognition, such as “software management competence” and “digital citizenship competence,” increase with progress in the graduate program. However, lower-order competence dimensions remained unchanged over time.

The research instrument used for this empirical study, its identified dimensions and the fact that higher-order competence dimensions are enhanced with progression in university education may be helpful for similar research in other fashion-related programs.

This study presents the results of an assessment of the barriers that can hinder the deployment of robotics and automation systems in developing countries through the lens of the Nigerian construction industry.

A scoping literature review was conducted through which barriers to the adoption of robotics and automation systems were identified, which helped in the formulation of a questionnaire survey. Data were obtained from construction professionals including architects, builders, engineers and quantity surveyors. Retrieved data were analyzed using percentages, frequencies, mean item scores and exploratory factor analysis.

Based on the mean scores, the top five barriers were the fragmented nature of the construction process, resistance by workers and unions, hesitation to adopt innovation, lack of capacity and expertise and lack of support from top-level managers. Through factor analysis, the barriers identified were categorized into four principal clusters namely, industry, human, economic and technical-related barriers.

This study provided a good theoretical and empirical foundation that can be useful to construction industry stakeholders, decision-makers, policymakers and the government in mapping out strategies to promote the incorporation and deployment of automation and robotics into the construction industry to attain the safety benefits they offer.

By identifying and evaluating the challenges that hinder the implementation of robotics and automation systems in the Nigerian construction industry, this study makes a significant contribution to knowledge in an area where limited studies exist.

In the contemporary period, numerous businesses undergo significant adjustments, such as evaluating critical components of the corporate operations and relying on technology to keep operations running while conforming to an ever-changing set of norms and new tactics. The present study aims to (1) explore the relationship between Industry 4.0 (I4.0) tools and their impact on organizational performance and (2) find evidence supporting the moderating role of remote working and organizational agility (OA) in enhancing organizational performance.

The study employed the quantitative research method, and the data were collected from individuals working in different Asian IT firms using the previously established questionnaire. The data were examined using SPSS v22. Different statistical tests have been performed to find the relationship among constructs.

This study uncovers that I4.0 tools impact organizational performance, especially in the IT sector, with a particular emphasis on the moderating influence of remote work and OA. I4.0 tools encompass pivotal components such as artificial intelligence (AI), big data (BD), cloud computing (CC) and Internet of Things (IoT) indeed augment organizational performance. It can be referenced that I4.0 tools play the role of a driving force that equips organizations with the knowledge to augment their performance.

Companies should encourage remote work and use I4.0 technology to support and manage it. Enabling people to work from any location, lowering the requirement for physical infrastructure and enabling a more flexible and responsive organizational structure can increase OA. In conclusion, firms in Asia may increase the performance and agility using I4.0 technology. Organizations may innovate by putting money into these technologies, encouraging remote work and creating an innovative culture.

In this dynamic and technologically advanced environment, every industry is forced to look for latest tools, i.e. I4.0, tools to augment the performance. It has been concluded that I4.0 tools are “better practices” for boosting organizational performance; hence, the findings benefit firms working in the IT sector. The verdicts of this research can assist organizations in making decisions regarding the implementation of I4.0 tools.

To the best of the authors' knowledge, no specific study could be found in which the relationship among these constructs had been investigated earlier in the IT sector. This research work acts as value addition to the literature as it illustrates technological advancements may increase organizational performance, especially in Asia. This research work adds to the body of knowledge by amplifying the effect of latest technologies on organizational performance, via remote work and OA.

Quality management practitioners have yet to cease the potential of digitalisation. Furthermore, there is a lack of tools such as frameworks guiding practitioners in the digital transformation of their organisations. The purpose of this study is to provide a framework to guide quality practitioners with the implementation of digitalisation in their existing practices.

A review of literature assessed how quality management and digitalisation have been integrated. Findings from the literature review highlighted the success of the integration of Lean manufacturing with digitalisation. A comprehensive list of Lean Six Sigma tools were then reviewed in terms of their effectiveness and relevance for the hybrid digitisation approach to process improvement (HyDAPI) framework.

The implementation of the proposed HyDAPI framework in an industrial case study led to increased efficiency, reduction of waste, standardised work, mistake proofing and the ability to root cause non-conformance products.

The activities and tools in the HyDAPI framework are not inclusive of all techniques from Lean Six Sigma.

The HyDAPI framework is a flexible guide for quality practitioners to digitalise key information from manufacturing processes. The framework allows organisations to select the appropriate tools as needed. This is required because of the varying and complex nature of organisation processes and the challenge of adapting to the continually evolving Industry 4.0.

This research proposes the HyDAPI framework as a flexible and adaptable approach for quality management practitioners to implement digitalisation. This was developed because of the gap in research regarding the lack of procedures guiding organisations in their digital transition to Industry 4.0.