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The intense competitive and dynamic environment in mobile social-media market forces service providers to introduce incremental technological changes to achieve sustainable competitive advantage. The purpose of this paper is to investigate what and how the user attitude to change influences members' behavioral support for incremental technological change in mobile social media service.

Using the tripartite model of attitude, this study examines the influence of the cognitive aspect (empowerment with change), affective aspect (arousal with change) and behavioral aspect (habit to change) of attitude toward change on members' behavioral support for incremental technological change. Drawing on the commitment to change theory, we assessed the underlying mechanism by which attitudes toward change influences behavioral support for incremental technological change through the two components of commitment to change (i.e. affective and normative commitment to change). We tested the model using structural equation modeling on the data collected from the popular mobile social media services in China.

Our results indicate that the effect of empowerment with change, arousal with change and habit to change varies with different dimensions of commitment to change and significant influence of commitment to change on members' behavioral support for incremental technological change.

The findings of this study contribute to better insights for services providers for implementing incremental technological change strategies.

This study contributes to the theory of incremental technological changes by empirical examination of the impacts of users' attitudes toward change on members' behavioral support for incremental technological change in mobile social media. The paper extends the commitment to change theory with the discussion of the mediating effect of commitment to change in the continuing members' behavioral support for incremental technological change in mobile social media.

Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process innovation changes have been integrated into management control research is limited. This paper contributes to that integration by drawing from institutional adaptive theory of organizational change and process innovation strategies. The paper utilizes a 2 by 2 contingency table that uses two factors: environmental conditions and organizational change/learning strategies, to build a process innovation framework. A combination of these two factors yields four process innovation strategies: mechanistic, organic, organizational development (OD) and organizational transformation (OT).

The four process innovation typologies are applied to characterize innovations in accounting such as activity based costing (ABC). ABC has been discussed as a multi-phased innovation process that provides an environment where both the initiation and the implementation of accounting change can occur. Technical innovation can be successfully initiated as organic innovation that unfolds in a decentralized organization and requires radical change and double loop learning. Implementation occurs best as a mechanistic innovation in a hierarchical organization and involving incremental change and single loop learning. The paper concludes that if ABC is integrated into an OD or OT intervention strategy, the technical and administrative innovation aspects of ABC can be utilized to manage the organization’s operating activities.

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

As they say, “Change is the only constant.” Thriving and surviving during a period of extraordinary collision of technological advances, globalization, and climate change can be daunting. At any given point in one’s life, a transition can be interpreted in terms of the magnitude of change (how big or small) and the individual’s ontological experience of change (whether it disrupts an equilibrium or adapts an emergent way of life). These four quadrants represent different ways to live in a highly dynamic and complex world. We share the resulting four-quadrant framework from a quantitative and a mixed methods study to examine responses to various ways we respond to transitions. Contingent upon these two dimensions, one can use a four-quadrant framework to mobilize resources to design a response and hypothesize a desired outcome. Individuals may find themselves at various junctions of these quadrants over a lifespan. These four quadrants provide “requisite variety” to navigate individual ontology as they move into and out of fluid spaces we often call instability during a time of transition. In this chapter, we identified social, cognitive, psychological, and behavioral factors that contribute to thriving transition experiences, embracing dynamic stability. Two new constructs were developed, the first measures the receptivity to change, Transformation Quotient (TQ) and second measures the range of responses to transitions from surviving to thriving, Thriving Transitional Experiences (TTE). We hope our work will pave the way for Thriving to become a “normal” outcome of experiencing change by transforming the lexicon and expectation of engaging with transitions.

The advent of ChatGPT has fundamentally changed the way people approach and access information. While we are encouraged to embrace the tool for its various benefits, it is yet to be known how to drive people to adopt this technology, especially to improve their life skills. Using implicit self-theories, the current research delineated the distinct way incremental (vs entity) theorists use ChatGPT, which in turn influences their attitude and hence the behavioural intention towards this technology.

The research employed a between-subject experimental design with 100 prolific participants. The manipulation materials were also pre-tested (N = 50). No confound effects such as content clarity, personal interest, and cognitive load were found. For the mediating effect, PROCESS Model 4 with bootstraps 5,000 and CI 95% were employed.

Individuals who believed that human ability to use technological applications was malleable, i.e. incremental theorists, were more likely to use ChatGPT to improve their life skills. On the other hand, when people believed that such an ability was fixed, i.e. entity theorist, they were less likely to use this new technology. The reason was that through the implicit belief, attitude towards ChatGPT was (more vs less) positively influenced which in turn motivated the behavioural intention. Further, the effect held beyond the impact of demographic factors such as age, gender, occupation, and educational level.

Even though implicit self-theories have received tremendous interest and empirical support, be it generic or domain-specific, the effect of implicit belief in technological applications was not clearly determined. The current research helps to extend the implicit self-theories into the technological domain, and in this case, the usage of ChatGPT. Moreover, the full mediating effect of attitude offers some thought about the revised models of technology acceptance. That is, perhaps it is the combination of (implicit) belief and attitude that may have better predictive power for technological adoption behaviour.

The paper extends the organizational learning framework: Structural-Functional (SF)-single-loop or Conflictual-Radical (CR)-double-loop learning to the management accounting literature. The sociological approach of organizational learning is utilized to understand those contingent factors that can explain why management accounting innovations succeed or fail in organizations.

We view learning as enhancing an organization’s strategic competitive advantage by making it better able to adopt and diffuse innovation in respond to changes in its environment in order to manage improved performance. The success of management accounting innovations is contingent upon whether its learning process involves SF-single-loop or CR-double-loop learning to adopt and diffuse process innovation.

The paper suggests that the learning strategy that the organization chooses is the reason why some management accounting innovations are more successfully adopted than others and why some innovations are easily diffused in some organizations but not in others. We propose that the sociological approaches to learning provide an alternative framework with which to better understand the adoption and diffusion of process innovations in management accounting systems.

It has become evident that management accounting researchers need to pay particular attention to an organization’s approach to adoption and diffusion of innovation strategies, particularly when they are designing and implementing process innovation programs for an organization. According to Schulz (2001), there are two interrelated stages of the learning that can shape the outcome of the innovation process in an organization. The first stage is related to the acquisition/production (adoption) of knowledge that results in gathering information, codification, and exploration. This is followed by the second stage which is the distribution or dissemination (diffusion) processes. When these two stages – adoption and diffusion – are applied within an accounting context, they address issues that are commonly associated with the successes and/or failures of management accounting innovations.

Although innovation involves learning, the nature of the learning process does not completely describe the manner in which an innovation affects the organization. Accordingly, we suggest that the two interrelated organizational sociological dimensions of innovations processes, namely, (1) the adoption and diffusion theories of Rogers (1971 and 1995), to approach organizational learning, and (2) the SF (single loop) and CR (double loop) approaches to learning be used simultaneously to describe management accounting innovations.

When an innovation is implemented, it initially can be introduced as an incremental change, one that can be limited in both in its scope and its breadth of administrative changes. This means that situations which are most likely to benefit from its initiation can serve as the prototype for its adoption by the organization. If successful, this can be followed by systemic accounting innovations to instituting broader administrative changes within the existing accounting reporting and control systems.

Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to improve measurement in the study of work organizations and to facilitate the teaching of introductory courses in this subject. Focuses solely on work organizations, that is, social systems in which members work for money. Defines measurement and distinguishes four levels: nominal, ordinal, interval and ratio. Selects specific measures on the basis of quality, diversity, simplicity and availability and evaluates each measure for its validity and reliability. Employs a set of 38 concepts ‐ ranging from “absenteeism” to “turnover” as the handbook’s frame of reference. Concludes by reviewing organizational measurement over the past 30 years and recommending future measurement reseach.

This study aims to offer and validate an integrated marketing capability-product innovations framework. Particularly, it aims to examine the role of adaptive marketing capability in enabling market ambidexterity and incremental as well as radical product innovation. Also it intends to investigate the moderating role of transformational leadership between adaptive marketing capability and market ambidexterity.

Manufacturing firms in Pakistan, an emerging economy, are taken as the context for this study. A designed survey questionnaire is used for data collection. Partial least square technique is employed to empirically validate and test the hypothesized model with a sample of 192 manufacturing firms. Particularly, the two-stage approach in SmartPLS is used to validate measurement models, and structural equation modeling technique is used to test the proposed hypothesis.

The findings not only confirm that adaptive marketing capability is instrumental to both incremental and radical product innovations but also reveal that adaptive marketing capability serves an important antecedent to market ambidexterity shedding new lights on its mediating role in the relationship of adaptive marketing capability with incremental and radical product innovations. Moreover, the results find that the effectiveness of adaptive marketing capability to support market ambidexterity may involve a possible trade-off between exploitation and exploration when the leaders exhibit a low or high level of transformational leadership behavior.

This study contributes to outside-in strategic perspective and contextual ambidexterity literature by revealing the role of adaptive marketing capability as an important enabler of market ambidexterity which, in turn, allows the firm to simultaneously introduce incremental and radical product innovations. In this way, this study advances the current understanding of the antecedents and consequences of contextual ambidexterity. Also, this study provides insight into the types of capabilities needed for the firm's contextual and employees' behavioral adaptation to simultaneously manage exploitation and exploration within the same business unit which was lacking in the previous literature. Further, this study also offers a novel understanding of the conditional role of transformational leadership between adaptive marketing capability and market ambidexterity.

Open innovation is an issue that has aroused great interest in recent years. The need to create an environment that facilitates the creation of ideas is essential for the implementation of a series of changes in organizational practices and routines that lead to the launch of new products. However, due to the more behavioral nature and the lesser externalization of these changes introduced in the company's internal processes, how this process occurs has not been studied in depth. The objective of this study is to analyze the effect of an open innovation climate on both incremental and radical product innovation. Moreover, it specifically analyzes the mediating role played by hidden innovation in this relationship.

The methodology used in this study was based on a survey of 213 Spanish SMEs, subsequently applying the structural equation methodology to contrast the results.

The results indicate that open innovation climate offers significant competitive advantages to SMEs. First, the open innovation climate in SMEs favorably influences product innovation (both incremental and radical). Secondly, it is observed that hidden innovations are essential to obtain product innovations. Finally, evidence of the mediating effect of hidden innovation has been obtained.

Although the literature often focuses on visible innovation, materialized in product development, this study demonstrates the importance of other types of innovations that are necessary to launch new products. This is especially relevant for SMEs that, with limited resources, must be creative enough to involve their personnel in introducing changes that will lead to new products. This paper attempts to strengthen the previous literature on hidden innovation by contributing to the understanding of how SMEs improve their innovative processes. However, the study has the limitations derived from using a single informant to obtain data, using subjective-type scales and being a cross-sectional research.

Managers of SMEs involved in innovation processes should favor the creation of an open innovation climate and invest in organizational innovation. Governments should promote policies to support hidden and open innovation.

The main interest of this work is based on the importance of hidden innovation for the development of innovations. This study shows how organizations must make a series of organizational changes prior to the implementation of more visible innovations materialized in products. For this task, the creation of a favorable climate for the development of new ideas becomes a fundamental task. On the other hand, this study has focused on SMEs, which tend to have fewer means for the development of the right conditions for innovation and are often more neglected by scientific research.