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The purpose of this paper is to examine the information flows, in terms of content and process, underpinning the sharing of knowledge by managers and owners. Such an examination reveals similarities and differences that will influence the generation and dissemination of knowledge used in tourism business operations and contribute to innovation.

This paper examines information flows within the theoretical and methodological framework of social network analysis. The findings were derived from a quantitative study of tourism managers and owners of a tourism hub in South-West England.

The main finding was that network structure characteristics determine the flow of information within owners’ and managers’ social networks. The owners of smaller businesses received information from several sources and, therefore, had fewer structural constraints and reported larger structural holes. In comparison, the managers had more brokerage opportunities to disseminate the information within their social networks.

This paper highlights knowledge sharing between tourism business managers and owners in an open network structure. First, an open network structure builds innovation through the provision of nonredundant information. This is determined through the effective size of structural holes and the dissemination of information through brokerage roles. Second, the knowledge capability of a destination is built up through the social networking of managers and owners. The generation and dissemination of knowledge in a tourism destination are facilitated by the social networking activities of managers and owners.

Managers and owners of tourism businesses require knowledge through information to assist with innovative business practices. The practical implication of this is that the social networks of managers and owners have different network characteristics, and that these differences result in consequences for the innovation of business practices. Another practical implication relates to the importance of managers in knowledge dissemination based on having several brokerage roles in the tourism destination.

These findings are important because an understanding of social networks and the flow of information is one of the keys to determining the influences on knowledge sharing within tourism destination knowledge networks of owners or managers and their potential contributions to innovation.

Business rescue, as a mechanism to aid financially distressed companies in South Africa, has received considerable academic and practical recognition. However, the business rescue plan is an overlooked and, perhaps, underdeveloped aspect of the regime. For stakeholders, this is the ultimate decision-making document. Creditors are the most influential stakeholders in business rescue proceedings owing to their voting rights. For creditors to make informed decisions and exercise their votes meaningfully, the business rescue plan should be transparent and adequately disclose relevant and reliable information. This study aims to identify creditors’ primary information needs to enhance the sufficiency and decision-usefulness of business rescue plans, not only to entice the vote of creditors but to enforce accountability from practitioners.

Using a qualitative research design, semi-structured interviews were conducted with 14 executives from 10 South African financial institutions.

The findings reveal that comprehensive disclosure of financial, commercial and legal information in business rescue plans was a critical antecedent for stakeholder decision-making. Additionally, leadership and social impact information were influential determinants. This study advances academic knowledge and, for practitioners, adds value to the development of business rescue plans. This can enhance creditors' confidence in supporting the rescue effort and approving the plan.

This study advances academic knowledge and, for practitioners, adds value to the development of business rescue plans. This can enhance creditors' confidence in supporting the rescue effort and approving the plan.

The originality of this article lies in its investigation of how creditors assess the information in BR plans as a precursor to supporting the company’s reorganisation in a creditor-friendly business rescue system such as South Africa. This study provides novel insights into the decision-making process, particularly how creditors assess BR plans, address information asymmetry and vote on the plan.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However, simultaneous development and the rising sophistication of cybercrimes bring new challenges. Micro businesses use technology like how people use it at home, but face higher cyber risks during riskier transactions, with human error playing a significant role. Moreover, information security researchers have often studied individuals’ adherence to compliance behaviour in response to cyber threats. The study aims to examine the protection motivation theory (PMT)-based model to understand individuals’ tendency to adopt secure behaviours.

The study focuses on Australian micro businesses since they are more susceptible to cyberattacks due to the least security measures in place. Out of 877 questionnaires distributed online to Australian micro business owners through survey panel provider “Dynata,” 502 (N = 502) complete responses were included. Structural equational modelling was used to analyse the relationships among the variables.

The results indicate that all constructs of the protection motivation, except threat susceptibility, successfully predict the user protective behaviours. Also, increased cybersecurity costs negatively impact users’ safe cyber practices.

The study has critical implications for understanding micro business owners’ cyber security behaviours. The study contributes to the current knowledge of cyber security in micro businesses through the lens of PMT.

The research aims to identify the impacts of strategic knowledge (SK) and information technology capabilities (ITC) on innovation ambidexterity (IAM) through business process performance (BPP).

The research framework is developed based on the theoretical grounding of resource orchestration (RO) (SK and ITC) impacts on IAM. The structural equation modeling (SEM) technique was used to test the research framework on a sample of 441 responses from Brazilian firms.

The results suggest that SK and ITC facilitate BPP, resulting in IAM. The findings also suggested differences in path coefficients in the SK and ITC of the business value generation process framework under environmental turbulence (ET). Finally, a strong SK of ITC is especially important in enabling BPP and IAM in large firms. Another case of most manufacturing and service firms demonstrated that both SK and ITC are essential to impacting IAM through BPP mediation.

The findings provide insight into how professionals can think and plan carefully to align SK and ITC for achieving balanced innovation and improving BPP in the dynamic business environment.

The study establishes a relationship between SK, ITC, BPP and IAM. The study developed novel constructs of SK and ITC and tested them, which gives new insight and links among the constructs.

In the online environment, consumers increasingly feel vulnerable due to firms’ expanding capabilities of collecting and using their data in an unsanctioned manner. Drawing from gossip theory, this research focuses on two key suppressors of consumer vulnerability: transparency and control. Previous studies conceptualize transparency and control from rationalistic approaches that overlook individual experiences and present a unidimensional conceptualization. This research aims to understand how individuals interpret transparency and control concerning privacy vulnerability in the online environment. Additionally, it explores strategic approaches to communicating the value of transparency and control.

An interpretivism paradigm and phenomenology were adopted in the research design. Data were collected through semi-structured interviews with 41 participants, including consumers and experts, and analyzed through thematic analysis.

The findings identify key conceptual dimensions of transparency and control by adapting justice theory. They also reveal that firms can communicate assurance, functional, technical and social values of transparency and control to address consumer vulnerability.

This research makes the following contributions to the data privacy literature. The findings exhibit multidimensional and comprehensive conceptualizations of transparency and control, including user, firm and information perspectives. Additionally, the conceptual framework combines empirical insights from both experiencers and observers to offer an understanding of how transparency and control serve as justice mechanisms to effectively tackle the issue of unsanctioned transmission of personal information and subsequently address vulnerability. Lastly, the findings provide strategic approaches to communicating the value of transparency and control.

This paper aims to explore key management actions for implementing security on the cloud, which is a critical issue as many organizations are moving business processes and data on it. The cloud is a flexible, low cost and highly available technology, but it comes with increased complexity in maintaining the cloud consumer’s security. In this research, a model was built to assist strategic decision-makers in choosing from a diverse range of actions that can be taken to manage cloud security.

Published research from 2010 to 2022 was reviewed to identify alternatives to management actions pertaining to cloud security. Analytical hierarchical process (AHP) was applied to rate the most important action(s). For this, the alternatives, along with selection criteria, were summarized through thematic analysis. To gauge the relative importance of the alternatives, a questionnaire was distributed among cloud security practitioners to poll their opinion. AHP was then applied to the aggregated survey responses.

It was found that the respondents gave the highest importance to aligning information security with business needs. Building a cloud-specific risk management framework was rated second, while the actions: enforce and monitor contractual obligations, and update organizational structure, were rated third and fourth, respectively.

The research takes a general view without catering to specialized industry-based scenarios.

This paper highlights the role of management actions when implementing cloud security. It presents an AHP-based multi-criteria decision-making model that can be used by strategic decision-makers in selecting the optimum mode of action. Finally, the criteria used in the AHP model highlight how each alternative contributes to cloud security.

As many businesses faced economic disruption due to the Covid-19 pandemic and sought financial relief, existing bank relationships became critical to getting a loan. This study examines factors associated with the development of personal relationships of rural small businesses with community bank representatives.

We applied a mixed-method approach. We employed descriptive statistics, principal factor analysis and logistic regression for data analysis. We distributed an online survey to rural small businesses in five states in the United States. Key informant interviews with community bank representatives supplemented the survey results.

A business owner’s trust in a banker was positively associated with the establishment of a business–bank relationship. However, an analysis of individual trust’s components revealed that the nature of trust is complex, and a failure of one or more components may lead to decreased trustworthiness in a banker. Small businesses that preferred personal communication with a bank were more inclined to relationship banking.

Due to the relatively small sample size and cross-sectional data, our results may not be conclusive but should be viewed as preliminary and as suggestions for future research. Bankers should be aware of the importance of trust for small business owners and of the actions that lead to increased trustworthiness.

The study extends the existing knowledge on the business–bank relationship by focusing mainly on social (instead of economic) factors associated with the establishment of the business–bank relationship in times of crisis and high uncertainty.

The ecosystem concept has attracted attention in information system research to explain business competition, innovation and many other emerging phenomena. Existing studies focus more on a single ecosystem type or a single ecosystem goal and pay little attention to the ecosystem’s evolution. The objective of the study is to investigate the factors that impact the evolution of the information ecosystem (IE) to gain a better understanding of strategic thinking.

The IE involves many actors, so the multi-case study approach is conducted with purposeful sampling to recruit all the significant ecosystem actors. The collected qualitative data are analyzed by coding data, exploring data relationships and structuring pattern steps; institutional theory is used as a theoretical framework.

The results demonstrate that industry practices, laws and regulations, new actors and the mimetic pressure of outsourcers drive the growth of the ecosystem. Strategy intention, cost pressure and normative pressure all contribute to the IE’s evolution.

The concept of ecosystems has attracted attention in information system research. The study investigates the factors contributing to the evolution of the IE from an institutional theory perspective. Our suggestion is that new players can find a niche in offering information technology (IT)/ information services (IS)-related solutions to survive in the ecosystem; however, they need to pay attention to the normative pressure.

The present study shows that the implementation and development of enterprise resource planning (ERP) systems as a technological innovation provide a competitive advantage that helps to improve the functionality of business intelligence (BI) systems in the digital transformation of manufacturing companies, in addition to improving overall firm performance.

The research uses the structural equation approach based on PLS-SEM technique with a sample of 120 firms in the manufacturing industry in Coahuila, Mexico.

The paper provides empirical insights into how the interaction of ERP systems and innovation significantly affects the functionality of BI Systems and has a substantial effect on overall firm performance.

Empirical evidence of how advanced digital management systems (ERP and BI) impact digitalization processes in organizations by improving performance is still scarce.