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This study aims to integrate entrepreneurship theories and acculturation perspectives into a unified lens to understand opportunity development by transnational entrepreneurs (TNEs).

This study uses a conceptual method, considering how acculturation strategies of TNEs influence cross-cultural arbitrage.

We develop six propositions that define how acculturation strategies relate to different levels of cultural embeddedness of transnational entrepreneurs and ultimately influence the process by which the entrepreneur engages in cross-cultural arbitrage.

We are one of the first to integrate the sociology of immigrants with entrepreneurship to better understand how TNEs engage in cross-cultural arbitrage.

Even though sustainability appears to be a relevant driver for the relocation of production, this has only to a limited extent been studied as an independent motive or a result of backshoring. This study explores the literature on backshoring and sustainability and discusses some empirical cases to shed light on the connection between sustainability and backshoring. This study argues that sustainability issues may require a broader perspective than the dominant economic logic framing previous studies on backshoring. Institutional theory is suggested as a theoretical framework for analyzing how sustainability can play a role in companies’ backshoring decisions.

In recent decades, emerging market multinational enterprises (EMNEs) have predominantly adopted a big step internationalization strategy to expand their business overseas. This study aims to examine the effect of big step internationalization on the speed of subsequent foreign direct investment (FDI) expansion for EMNEs. The authors also investigate the potential boundary conditions.

The authors use the random effects generalized least squares (GLS) regression following a hierarchical approach to analyze the panel data set conducted by a sample of publicly listed Chinese firms from 2001 to 2012.

The findings indicate that implementing big step internationalization in the initial stages accelerates the speed of subsequent FDI expansion. Notably, the authors find that this effect is more pronounced for firms that opt for acquisitions as the entry mode in their first big step internationalization and possess a board of directors with strong political connections to their home country’s government. In contrast, the board of director’s international experience negatively moderates this effect.

This study provides insights into our scholarly and practical understanding of EMNEs’ big step internationalization and subsequent FDI expansion speed, which offers important implications for firms’ decision-makers and policymakers.

This study extends the internationalization theory, broadens the international business literature on the consequences of big step internationalization and deepens the theoretical and practical understanding of foreign expansion strategies in EMNEs.

Reshoring implies the reconfiguration of supply networks. Focusing on the specific case of a born-offshored firm that engaged in reshoring of outsourced activities, this study aims to analyse how initial key suppliers in the home country can help the reshoring firm to organize a new supply network.

The research is qualitative and based on a single exploratory case study. The data was collected from multiple primary and secondary sources, and using different techniques, such as in-depth interviews, direct observation and network pictures.

The study provides insights on how an initial key supplier can enable its customers’ reshoring in the home country. Specifically, the authors identify 10 roles played by a key supplier. The results also identify supply network formation as an essential component of the reshoring process.

This paper provides unique contributions. Firstly, it presents the specific and under-explored case of a born-offshored firm engaged in outsourced reshoring; secondly, it sheds light on the roles that key suppliers may play for the reshoring process; thirdly, it explores the formation of business relationships in the context of reshoring. In essence, the paper contributes to the reshoring literature, by stressing the importance of supply network formation in the reshoring process and by identifying the multiplicity of roles that key suppliers can play when implementing reshoring, and to the industrial marketing and purchasing (IMP) literature, by showing how relationships and networks develop during reshoring, a phenomenon so far understudied by IMP scholars.

By focusing on the perspective of politicians, this paper aims to question the change brought about by local government financial statements for accountability. It applies the Burns and Scapens’ (2000) framework of accounting change to explore politicians’ routines when using the accrual accounting information and which type of change was induced by financial statements on financial accountability to politicians and citizens.

Considering that accounting reforms take time to unfold their effects, this paper studies two countries that have 11 years of difference in the reform implementation and thus a different accounting maturity. A qualitative research approach was used based on 55 semistructured interviews in five Finnish and six German municipalities with 25 councilors from Finland and 30 from Germany.

Councilors with a longer period of time to adjust to the accounting reforms seem to have developed more routines in using financial statements to assess the financial situation and performance. The change induced in accountability to politicians is partly formal and more evolutionary than revolutionary. The complexity of financial statements can lead to regressive change, especially in financially distressed local governments. As for accountability to citizens, a real change is not observed, reflecting a regressive type of change.

The study contributes to the empirical studies on financial accountability in the public sector context by analyzing the use of financial statements in two-way accountability relations from the perspective of politicians. Thereby, the paper adopts a transnational comparative approach and draws on old institutional economics.

There is a dearth of research that investigates the impact of national culture on budgeting and management indexes in the public sector across developing countries. Limited studies in accounting and management have explained the role of national culture in shaping organisational and individual values. It is posited that national cultural variables impact budget transparency and performance management. This study contributes to the literature by examining these relations in 16 developing countries.

Adopting an unbalanced timing framework, the current paper seeks to fulfill this gap and applies four cultural dimensions from the GLOBE study (House et al., 2004) as explanatory variables to investigate whether national culture is associated with budget transparency and performance management or not, particularly in the context of developing countries. The paper uses budget transparency as the first dependent variable, based on the OECD database from Qi and Mensah (2011), along with performance management as the second dependent variable, from the BTI Project (2016), according to the leadership's political performance management.

Generally, the empirical findings reveal a minimal relation among GLOBE cultural variables with budget transparency and performance management. Particularly, the empirical findings indicate that only performance orientation has a significant relation with budget transparency and performance management.

The findings of this paper suggest that any plan to improve a nation's budget transparency should consider the links between budgeting, performance management and the culture of those that run them.

The formal adoption of new methods by performance management may not be enough without accompanying efforts to transform performance orientation as an index of national culture.

This study explored the influence of Dervin’s sensemaking methodology (SMM).

Citation context analysis was used to identify the most influential SMM concepts in 948 articles citing 34 SMM-related studies by Dervin that were published between 1983 and 2017. Moreover, the bibliometric method and content analysis were incorporated to examine the disciplines and research topics influenced by the SMM-related studies and the role of cited content in SMM-related studies.

The influence of SMM is concentrated in information behavior research in the field of library and information science (LIS). The 1992 book chapter From the mind’s eye of the user was most frequently cited, followed by the first SMM study from 1983; 14 of the 18 content categories were relevant to SMM. “Sensemaking,” at the core of SMM, was the most influential cited concept, primarily cited from the 1983 SMM-related study. Although the SMM was developed as a research method, it has not been primarily applied to design research methods in other studies.

This study explored the interdisciplinary influence of Dervin’s SMM from several aspects and demonstrated the complex information dynamics between SMM-related works and citing articles.

In the wake of the COVID-19 pandemic organisations are adapting to a new environment of global talent shortages, economic uncertainty and geo-political turmoil. As an outcome, the organisational strategies of digital transformation and remote working have been accelerated in the race to boost innovation, competitivity and attract staff. This has led to the rise of two new organisational dynamics: the increase of virtual teams (VTs) and focus on widespread work automation. However, despite the rise of these two related phenomena, literature does not connect them as one research area, and there is a gap in the understanding of the new employee wellbeing needs they form and how to respond to them. This paper aims to bridge this gap through a systematic literature across these areas.

This paper conducts a systematic literature review across the areas of leadership, VTs and automation over the past three years.

In this review, a number of newly arising employee wellbeing needs are identified such as fear of job displacement, a lack of self-efficacy and social cohesion, poor relationships with leaders and more. In addition, this paper recommends three fundamental research gaps to be addressed by future studies: 1. How to build and cultivate the new leadership skills needed to support VTs and workplace automation? 2. How to design work in a way that caters for employee wellbeing needs when operating in VTs or hybrid teams and working on or with workplace automation? 3. How to design work in a way that builds and emphasises the new employee skillsets to support augmentation and solves for the new employee wellbeing needs experienced by workplace automation?

This paper provides a novel contribution to literature by centralising current schools of thought across the cross-disciplinary themes and synthesising literature to recommend new wellbeing and leadership skills for organisations to focus on, alongside producing a new research agenda for scholars to focus.

Working from home (WFH) was one of the major changes that occurred in many organizations during the COVID-19 pandemic. This also led to online training being conducted during this WFH period. The present study investigated the role of technology, manager support and peer support on self-efficacy and job outcomes (i.e. training transfer, work engagement and job satisfaction) of employees while WFH.

The study framework incorporated Bandura's self-efficacy theory. Data were collected from 852 employees in India, and structural equation modeling was used to analyze the data.

The study found positive relationships between ease of technology use, manager support and peer support on self-efficacy and a negative relationship between self-efficacy and technostress. The study also found significant positive relationships between self-efficacy and training transfer, work engagement and job satisfaction. Moreover, the study also identified the moderating effects of WFH and technical issues in the relationships of self-efficacy with training transfer, work engagement and job satisfaction.

The study is novel in that it extended self-efficacy theory regarding the WFH context with influencers such as technology, managers and peers as organizational factors. It also demonstrated the effectiveness of remote working and online training considering the potential antecedents while WFH. Moreover, the study highlighted the simultaneous role of technology and people (managers and peers) in enhancing job outcomes by increasing self-efficacy among employees.