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The purpose of this paper is to investigate the relationship between the chief data officer’s (CDO) presence and firm performance, and the moderating effect of firm size.

The performance data for 64 treatment firms with CDOs and 64 control firms without CDOs is collected from Compustat database. The Wilcoxon signed-rank test is used to analyze the performance differences between treatment firms and control firms. Hierarchical regression method is used to test the moderating effect of firm size.

The results indicate that the profit ratios of treatment firms are significantly improved after the appointment of CDOs, and the profit ratios of treatment firms are significantly higher than that of the control firms. For the cost ratios, the findings provide some empirical evidence revealing two of the cost ratios are lower and only one ratio is higher for the treatment firms after CDOs’ appointment. Firm size moderates the relationship between the CDO’s presence and firm performance indicator, ROS, in the same direction. Firm size has no moderating effect on relationships between CDO’s presence and other performance indicators.

The findings provide practical insights that will help managers to realize the importance of CDOs and their work. CDOs would bring some cost to the firms, but they would bring more profit to firms. In addition, if for large firms, the CDO’s presence would bring more ROS.

The study explores the relationship between the CDO’s presence and firm performance. It is the first attempt to explore the CDO’s presence and the cost performance in the specific time period, and the study is also the first attempt to analyze the moderating effect of the firm size on the relationship between the CDO’s presence and firm performance.

This study aims to identify how and why chief learning officers (CLOs) build the learning organization. The study was undertaken in the conceptual framework of leadership and change by using the lens of the Marquardt Systems Model.

This exploratory study used semi-structured interviews with 20 participants. The purpose of the interviews was to understand the themes and subthemes associated with how CLOs define and build the learning organization, as well as the activities and strategies they use to build a learning organization.

Four major conclusions were drawn from the study: CLOs collaborate and encourage others to collaborate both within and outside of the organization; they assess and measure learning and development programs consistently; they seek and secure funding and resources; and they have a vision for the learning organization and realize that vision through strategy development and implementation.

This study is the first to provide comprehensive research on how CLOs build learning organizations, as well as the first to analyze this role using the Marquardt Systems Model.

The authors have analyzed IBM surveys on evolving C-suite technology priorities over several years to find fresh opportunities for Chief Executive Officers (CEOs), Chief Marketing Officers (CMOs) and Chief Information Officers (CIOs) to work closely together.

This new study of evolving technology priorities is based on conversations with thousands of private and public sector C-suite executives participating in a series of IBM surveys over the past decade.

The authors found that the major technology challenges facing corporations are how to manage openness across the organization, individualize customer relationships and invest in the partnership ecosystem for innovation.

This is a meta analysis based on a series of reports on IBM interviews with top executives starting in 2004.

To achieve significant innovation, outperforming organizations are pursuing external partnerships. Increasingly partners are non-traditional – communities of interest, academic institutions or other types of organizations.

The authors identify three key challenges for CEOs, CMOs and CIOs and show how they can align their technology plans and resources to address them.

The role of emerging digital technologies is of growing strategic importance as it provides significant competitive advantage to organisations. The chief information officer (CIO) plays a pivotal role in facilitating the process of digital transformation. Whilst demand continues to increase, the supply of suitably qualified applicants is lacking, with many companies forced to choose information technology (IT) or marketing specialists instead. This research seeks to analyse the organisational capabilities required and the level of fit within the industry between CIO requirements and appointments via the resource-based view.

Job postings and CIO curriculum vitae were collected and analysed through the lens of organisational capability theory using the machine learning method of Latent Dirichlet Allocation (LDA).

This research identifies gaps between the capabilities demanded by organisations and supplied by CIOs. In particular, soft, general, non-specific capabilities are over-supplied, while rarer specific skills, qualifications and experience are under-supplied.

The research is useful for practitioners (e.g. potential CIO candidates) to understand current market requirements and for companies aiming to develop internal training that meet present and future skill gaps. It also could be useful for professional organisations (e.g. CIO Forum) to validate the need to develop mentoring schemes that help meet such high demand and relative undersupply of qualified CIOs.

By applying LDA, the paper provides a new research method and process for identifying competence requirements and gaps as well as ascertaining job fit. This approach may be helpful to other domains of research in the process of identifying specific competences required by organisations for particular roles as well as to understand the level of fit between such requirements and a potential pool of applicants. Further, the study provides unique insight into the current supply and demand for the role of CIO through the lens of resource-based view (RBV). This provides a contribution to the stream of information systems (IS) research focused on understanding CIO archetypes and how individual capabilities provide value to companies.

With the accelerated global adoption of integrated reporting, this paper aims to understand the role of practicing accountants in integrated reporting.

Using the case study approach, data was collected from semi-structured interviews in six international organisations that have adopted integrated reporting. Institutional work provided the theoretical insights for this study.

The study found that accountants were an indispensable part of the integrated reporting process because of their strength and knowledge in corporate reporting. However, despite having the potential to engage, it was noted that accountants currently do not apply their key reporting skills in the integrated reporting context. It was observed that accountants’ roles were limited to carrying out their traditional routine financial reporting activities including reporting on the financial aspects of the report, developing key performance indicators and assisting with assurance related tasks.

This study adds to the limited literature by providing a comprehensive understanding of how accountants are currently involved in integrated reporting. This study suggests that accountants are seeking to maintain their existing institutional practices.

A need for accountants to move beyond maintaining their institutional roles and engage more extensively in integrated reporting is emphasised.

Through its focus on human agency, this study applied institutional work to integrated reporting, thereby expanding literature on integrated reporting and the roles performed by accountants in this process. This study also contributes to the conceptualisation of maintaining institutions strategies through the development of the cooperative strategy.