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Archives and records are important resources for individuals, organizations and the country. The academic archives are created and maintained for the effective execution of university educational and corporate functions. The archives management practices in universities are being studied in the developed countries; however, a scarcity of empirical research is observed in the context of developing countries, for instance, Pakistan. Thus, the purpose of this study is to assess the archives management practices performed in the archival units of University of the Punjab (UoP), Lahore, in association with the successful execution of university educational functions.

A structured survey questionnaire was developed to collect responses from the record-keepers and archives monitoring staff using a complete enumerative (census) approach. The collected data were analyzed in SPSS 23.0 in addition to structural equation modeling (SEM) run in AMOS 22v.

The findings of this study revealed an inconsistency regarding the policies and procedures, arrangement and filing records and access and retrieval due to the practice of self-developed procedures in the UoP archival units. Although archives management practices have significant impact on university academic as well as research-related functions, however, there is lack of centralized and standardized practices for archiving records in the UoP. Lack of professional/trained staff and policy document are key limitations in building systematic and standardized archives management system in academic intuitions, particularly in the UoP.

To the best of the authors’ knowledge, this is the first empirical study in Pakistan that has explored archives management practices used in university archives. It also contributes theoretically and methodologically through the underpinnings of archival principles in association with university functions and developing a validated scale to explore archives management practices in universities. The findings of this study may be helpful for the concerned bodies, university administrations and archives managers to establish, manage and improve the academic archives systematically.

The basis for this study on electronic transferable records (ETRs) in the context of digitalizing cross-border trade is established in this chapter. It illustrates how the growing trend toward paperless trade and technological improvements is changing trade operations. This chapter focuses on the need to look into ETRs because of their capacity to influence business transactions while navigating complex legal issues. The specific goals of the study are outlined, including a review of the advantages, legality, difficulties and best practices of ETRs. This study aims to shed light on the possible advantages and disadvantages of ETRs, the legal framework that controls their use and the best practices for their efficient implementation. This study also seeks to provide informative recommendations for businesses and people that are considering using ETRs.

This study explores the evolving world of ETRs and their crucial function in international trade. Multidimensional technique is used to examine the transformative potential of ETRs from a variety of research angles. The research design is based on a comprehensive evaluation of the literature that includes a wide range of reliable sources, including academic papers, business reports and legal documents. The comprehensive retrieval of essential material is ensured through keyword searches in renowned academic databases and industry resources. The qualitative synthesis of secondary sources further enhances this methodology and allows for a complex examination of the implications of ETRs. The case study analysis provides practical information on the benefits, hazards and practical applications of ETRs. Multifaceted aspects are uncovered via a thematic approach and qualitative investigation, including potential advantages, hazards, implementation plans and regulatory frameworks.

ETRs offer a range of potential advantages for cross-border trade, encompassing augmented efficiency, reduced costs and heightened security. Nonetheless, their implementation also presents legal challenges and risks, spanning security and privacy concerns, legal ambiguities and technical complexities. Consequently, it is crucial for individuals and businesses to meticulously assess and mitigate these risks through the integration of robust security protocols, staying informed about legal developments and adhering to pertinent regulatory stipulations. In spite of these hurdles, the trajectory of ETR adoption is anticipated to remain on an upward trajectory, driven by increasing recognition of their potential benefits and the concurrent evolution of legal frameworks and technical standards.

Research limitations included the following: lack of adoption of ETRs internationally; and legal diversity and different legal systems results in different consideration of the ETRs. It makes reaching a unified ETR system more difficult.

It is necessary to develop clear policies and procedures and establish well-defined policies and procedures governing ETR use. These should encompass security guidelines, data protection measures and adherence to legal mandates. Regular review and updates are imperative. Stay current on legal developments: In light of the continuously evolving legal and regulatory landscape pertaining to ETRs, businesses and individuals must stay abreast of pertinent changes and seek professional counsel when necessary. Collaborate with partners and stakeholders: To ensure harmonization and standardization in ETR deployment, active collaboration with partners, regulators and industry associations is vital.

Enhance awareness and education: Investment in awareness and educational initiatives is crucial. Decision-makers should organize training programs, workshops and seminars to enhance understanding of ETRs’ potential benefits in cross-border trade among stakeholders. Socially, the use of ETR can achieve several political advantages for the society. It minimizes risks of corruption through enhancing tracing and auditing abilities for relevant authorities making it more difficult to engage in corrupt practices. That can promote integrity within government and public procurement system.

The development of standardized technical frameworks and interoperable platforms for ETRs could enhance their seamless integration into existing trade systems. Additionally, investigating the integration of emerging technologies like blockchain, IoT and AI into ETR ecosystems could unlock innovative solutions to security, authenticity and data management concerns. This study examines how ETRs can radically alter how trade is conducted on a global scale. This paper examines ETRs’ role in improving cross-border trade digitization by examining their advantages, legal difficulties and implementation techniques. The conclusions will aid firms, decision-makers and attorneys in navigating the constantly changing world of trade agreements. The study’s ultimate goal is to offer takeaways that support effective, secure and legally compliant integration of ETRs, ensuring that they operate as a catalyst for improved global trade efficacy and efficiency.

This study aims to explore the evolution of corporate governance through a 100-year-old Italian Barilla pasta family business from its founding to 1971. The study builds on prior research which has applied the three-circle model of family business systems in a historic context.

Using legal records, five phases in the history of Barilla are noted. Annual reports and other sources have allowed for some more insights into business events and developments. Then, drawing on the three-circle model of family business, the corporate governance regime is mapped to the model and the family actors.

The findings here support extant literature in that the systems in the three-circle model are found to overlap more in a historic setting. Challenges with the three-circle model are also noted, specifically, when corporate governance is considered across a century of an organisation’s history.

This study supports prior use of three-circle model of a family business in an historic context, providing further evidence the model is not static over time. Contrary to the original three-circle model, this study suggests that family actors can potentially occupy more than one location in the model if the non-human actor of corporate governance and its effect on human actors is also considered.

Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting problems. This research focuses on exploring how blockchain technology provides solutions to overcome the barriers of accounting process in SCF. The benefits, opportunities, costs and risks related to blockchain adoption are also explored.

Multi-case study and qualitative methods are used with a framework based on blockchain role to overcome the accounting process barriers. Ten blockchain projects in SCF and 29 interviews of participants as a unit of analysis are considered.

The findings indicate that blockchain technology offers solutions to solve accounting, accountability and assurance problems in SCF. Validity, verification, smart contracts, automation and enduring data on trade transactions potentially solve those barriers. However, it is also necessary to consider costs such as implementation, technology, education and integration costs. Then there are possible risks such as regulatory compliance, operational, code development and scalability risk. This finding reflects the current status of blockchain technology roles in SCF.

This study unveils blockchain's SCF accounting potential, emphasizing multi-case method limitations and future research prospects. Diverse contexts challenge findings' applicability, warranting cross-industry studies for deeper insights. Addressing selection bias and integrating quantitative measures can enhance understanding of blockchain's accounting impact.

Accounting professionals can get an idea of the future direction and impact of blockchain technology on accounting, accountability and assurance processes.

This study provides initial findings on the potential, costs and risks of blockchain that is beneficial for parties involved in SCF, especially for banks and insurance underwriters. In addition, the findings also provide direction for the contribution of blockchain technology to accounting theory in the future.

This study aims to synthesize records and information management (RIM) with the professional literature of industrial/organizational (I/O) psychology to explain undesirable recordkeeping behaviors that may manifest in employees who interact with business records.

The author’s views are based on a literature review of both records management and organizational psychology trends and draw on case studies that identify undesirable recordkeeping behavior.

There is considerable overlap between the problems encountered by RIM professionals and the answers offered by I/O psychology. I/O psychology offers us the tools to better understand recordkeeping behaviors.

The author proposes using I/O psychology concepts to better situate RIM programs within the larger organizational context.

The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

This study aims to examine the blockchain landscape in supply chain management by drawing insights from academic and industry literature. It identifies the key drivers, categorizes the products involved and highlights the business values achieved by early adopters of blockchain technology within the supply chain domain. Additionally, it explores fingerprinting techniques to establish a robust connection between physical products and the blockchain ledger.

The authors combined the interpretive sensemaking systematic literature review to offer insights into how organizations interpreted their business challenges and adopted blockchain technology in their specific supply chain context; content analysis (using Leximancer automated text mining software) for concept mapping visualization, facilitating the identification of key themes, trends and relationships, and qualitative thematic analysis (NVivo) for data organization, coding and enhancing the depth and efficiency of analysis.

The findings highlight the transformative potential of blockchain technology and offer valuable insights into its implementation in optimizing supply chain operations. Furthermore, it emphasizes the importance of product provenance information to consumers, with blockchain technology offering certainty and increasing customer loyalty toward brands that prioritize transparency.

This research has several limitations that should be acknowledged. First, there is a possibility that some relevant investigations may have been missed or omitted, which could impact the findings. In addition, the limited availability of literature on blockchain adoption in supply chains may restrict the scope of the conclusions. The evolving nature of blockchain adoption in supply chains also poses a limitation. As the technology is in its infancy, the authors expect that a rapidly emerging body of literature will provide more extensive evidence-based general conclusions in the future. Another limitation is the lack of information contrasting academic and industry research, which could have provided more balanced insights into the technology’s advancement. The authors attributed this limitation to the narrow collaborations between academia and industry in the field of blockchain for supply chain management.

Practitioners recognize the potential of blockchain in addressing industry-specific challenges, such as ensuring transparency and data provenance. Understanding the benefits achieved by early adopters can serve as a starting point for companies considering blockchain adoption. Blockchain technology can verify product origin, enable truthful certifications and comply with established standards, reinforcing trust among stakeholders and customers. Thus, implementing blockchain solutions can enhance brand reputation and consumer confidence by ensuring product authenticity and quality. Based on the results, companies can align their strategies and initiatives with their needs and expectations.

In essence, the integration of blockchain technology within supply chain provenance initiatives not only influences economic aspects but also brings substantial social impacts by reinforcing consumer trust, encouraging sustainable and ethical practices, combating product counterfeiting, empowering stakeholders and contributing to a more responsible, transparent and progressive socioeconomic environment.

This study consolidates current knowledge on blockchain’s capacity and identifies the specific drivers and business values associated with early blockchain adoption in supply chain provenance. Furthermore, it underscores the critical role of product fingerprinting techniques in supporting blockchain for supply chain provenance, facilitating more robust and efficient supply chain operations.

The study aims to present a hermeneutic literature review on records management practices in institutions of higher education in Africa to inform a prevailing records management phenomenon.

The review was underpinned by the hermeneutic approach as adapted from Boell and Cecez-Kecmanovic (2014). It was further guided by a qualitative analysis to underscore a critical assessment and development of themes in the study.

This process found that the management of records in Sub-Saharan African higher education is evident, but is overwhelmed by many factors. Hence, the study recommends the formulation and implementation of records management tools to guide and spur records management practices in African higher education.

The study operationalizes the hermeneutic approach in the records management practice.

The purpose of this study is to identify the business strategies that entrepreneurs have formulated to establish the business with the intention of scaling up in the information technology (IT) sector in Chile, given that they have managed to scale up sustainably at an average annual rate of 73.3% and an average annual employee growth rate of 37% for four consecutive years after an establishment period of 25 months.

Three methodological steps were used to identify which strategic initiatives are relevant to the establishment of small- and medium-sized enterprises (SMEs) on the path to scaling up. The first part consisted of identifying the literature and defining the research propositions and research questions. The second part was to prepare, collect and analyse the data to conduct the research by applying, transcribing, reviewing and coding the sources of evidence to explore how SMEs are able to develop strategic initiatives for the start-up process. The final stage was to validate the research proposal to identify potential strategic initiatives identified during the multi-case study.

As a result of the data analysis and empirical findings, three deliberate strategic initiatives were identified: staying engaged with customers, delivering successful business solutions and articulating social capital. However, in crisis situations, entrepreneurs readjust their strategies based on their management skills and an emergent strategic initiative was identified as securing the financial structure and revolutionising change. While this research was not designed to identify personal attributes, it did highlight the importance of adaptation and learning as a skill to drive the business model for scaling up during the establishment of their business.

It is clear that the study focused on Chile and cannot be replicated in other regions or sectors due to the characteristics of the sample itself, but it provides empirical evidence that there are cycles prior to scale up that need to be understood. The findings were empirically validated during the establishment phase, but the deliberate and emergent strategic initiatives that consolidated the SME to prepare for its scale-up process are not evident in the theory.

The IT sector will continue to grow and change after the pandemic, and the global economy will use more digital systems, creating new ways of working with the use of IT. This context will impact on SMEs where strategies, whether deliberate or emergent, will need to be part of the new business models, and therefore, caution should be exercised when using the results of this study. Public and private institutions should educate and guide entrepreneurs for the potential scaling up of their SMEs without having to wait 42 months, according to Global Entrepreneurship Monitor 2021-2022 (Hill et al., 2022). Scaling up can begin as early as 25 months after establishment, breaking the paradigm of the theory that the SME must be established in a period of 3.5 years. This period cannot be generalised as business opportunities in the IT sector are faster. The research also contributes by reporting that contingency planning is relevant during the establishment phase.

Educational institutions and the public sector have made efforts to change business cultures regarding the importance of strengthening entrepreneurship, but teaching the emergent strategies that often challenge SME creation is not yet widespread in educational formats. This is a challenge not only for institutions but also for entrepreneurs trying to anticipate the constant changes in the global economy. This research provides an opportunity to create more dynamic business models with more conscious risk planning.

Although the literature has confirmed the findings, this research has provided a pre-scaling picture that links these two important stages on the axis of deliberate and emergent strategies. The findings confirm the importance of correctly embedding five strategic initiatives for the establishment of the SME if it is to continue on its journey towards business scale-up. However, there is a lack of empirical evidence in emerging economies on how entrepreneurs have found the right path to scale-up.

This article explores whether six broad categories of activities undertaken by Canadian business scholars’ academics: publications record, citations record, teaching load, administrative load, consulting activities, and knowledge spillovers transfer, are complementary, substitute, or independent, as well as the conditions under which complementarities, substitution and independence among these activities are likely to occur.

A multivariate probit model is estimated to take into account that business scholars have to consider simultaneously whether or not to undertake many different academic activities. Metrics from Google Scholar of scholars from 35 Canadian business schools, augmented by a survey data on factors explaining the productivity and impact performances of these faculty members, are used to explain the heterogeneities between the determinants of these activities.

Overall, the results reveal that there are complementarities between publications and citations, publications and knowledge spillovers transfer, citations and consulting, and between consulting and knowledge spillovers transfer. The results also suggest that there are substitution effects between publications and teaching, publications and administrative load, citations and teaching load, and teaching load and administrative load. Moreover, results show that public and private funding, business schools’ reputation, scholar’s relational resources, and business school size are among the most influential variables on the scholar’s portfolio of activities.

This study considers simultaneously the scholar’s whole portfolio of activities. Moreover, the determinants considered in this study to explain scholars’ engagement in different activities reconcile two conflicting perspectives: (1) the traditional self-managed approach of academics, and (2) the outcomes-focused approach of university management.