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The global pandemic and the resulting rapid and large-scale digitization changed the way firms recognized and understood knowledge curation and management. The changing nature of work and work systems necessitated changes in knowledge management (KM), some of which are likely to have a long-term impact. Using the lens of technology in practice, the purpose of this study is to examine the impact of technology agency on KM structures and practices that evolved across five knowledge-intensive global organizations. This study then argues that sustainable knowledge management (SKM) systems evolve in specific contexts.

This study adopts a qualitative case study design to examine five multinational knowledge-intensive global organizations’ KM systems and practices across diverse industry sectors.

Based on the findings, the authors develop SKM systems and practices model relevant to a post-pandemic organizational context. The authors argue that KM digitization and adoption support socialization in knowledge sharing. Further formalization through organizational enabling systems aids the externalization of knowledge sharing. Deliberate practices promoted with leadership support are likely to sustain in the post-COVID era. Further, organizations that evolved ad-hoc or idiosyncratic approaches to managing hybrid working are more likely to revert to legacy KM systems. The authors eventually theorize about the socialization of human-to-human and technology-mediated human interactions and develop the three emerging SKM structures.

This study contributed to practitioners and researchers by developing the various tenets of SKM.

This paper aims to explore the impacts of remote auditing on auditors’ work and work-life balance.

This paper adopted a qualitative online survey approach using open-ended reflections from 98 highly experienced auditors. The survey design aligns with a “Big Q” approach to qualitative data. The reflections were interpreted through the theoretical lens of the social presence theory.

Auditors underscore that remote auditing has improved their work-life balance since it offers flexibility, greater autonomy and efficient use of time. However, they believe less social contact due to remote auditing can hurt their work.

This study aimed to holistically comprehend the concept of work-life balance in a remote auditing setting. Therefore, the study refrained from making comparisons based on demographic information (e.g. gender, experience and type of audit firm).

The findings highlight the need for adopting flexible work arrangements that prioritise auditors’ well-being. This is critical for making the audit profession attractive and enhancing overall audit quality. Updated regulatory guidance and controls are needed concerning the use of technologies in remote auditing to ensure high-quality audits.

The findings of this study can positively reshape public perception of the audit profession. Firstly, enhanced work-life balance can improve audit quality. Secondly, incorporating emerging technologies in auditing can result in society perceiving auditors as adaptive to innovation and technological advancement that has been touted for their potential for enhancing the efficiency and effectiveness of audit and audit quality, potentially enhancing societal trust in auditing.

The findings of this study complement the auditing literature that has mainly focused on the traditional work paradigm, requiring in-person presence. The authors identify potential challenges emanating from auditors’ remote work and propose solutions for audit firms to improve work-life balance in a remote work setting.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

The purpose of this study is to examine, drawing on organization studies and stakeholder theories, the organizational configuration that enables the social enterprise to succeed by combining social and economic imperatives in a sustainable way.

The research project is based on the analysis of a multiple cross-national case study consisting of seven social enterprises that are active in the drug rehabilitation context. Multiple rounds of data gathering and analysis combined with within-case analysis and cross-case comparison enabled the authors to evaluate the perceived, declared and subjective organizational perspectives.

Results suggest that organizational performance – measured as the ability to achieve social goals, generate resources and pursue sustainability over time – depends on the implementation of a participative organizational configuration defined by the interaction of six organizational components (i.e. time and space designed for collective activities, low degree of formalization, social control, centralized decision-making processes, transformational leadership style and a workforce structure based on social stakeholders as workers). The involvement of social stakeholders emerges as a distinctive feature in the social enterprise domain.

The study contributes to extending the configuration approach to the social enterprise domain, also as a fruitful method to manage social stakeholders and to advance the discussion on hybrid organizations.

The purpose of this paper is to facilitate blockchain innovation immersion in accountancy organizations by providing tools that allow organizations to manage the change. The paper approaches blockchain technology (BT) through the lens of organizational change management, with a specific focus at the organization level.

A hybrid systematic literature review of relevant literature is presented based on recent research papers published in highly ranked scientific journals that capture how accounting organizations might manage the changes induced by BT.

The findings of the review indicate that implementing BT requires some new modus operandi. From individual behavior to organizational structure, the advantages of blockchain must be emphasized in all accounting and auditing organizations. Managers should forge a plan that takes advantage of employees' skills, competencies and talent, implementing forward-looking company procedures and actively deciding how to navigate workplace dynamics, personalities and responsibilities.

The main limitations of the study refer to the infancy of the BT and require the development of knowledge through future studies to allow a more accurate outline of the overall picture and a detailed one of the BT phenomena with applicability to accounting and auditing. At this stage, it is not yet possible to fully envision the implications of BT on professional accounting and auditing organizations. However, there will be clients who adopt BTs, so firms should work with them to understand BT-based accounting and auditing applications. That is, accounting and auditing organizations should expand their skills and knowledge to anticipate and meet clients' needs.

In a constantly digitalizing world, the traditional accounting and educational environment is changing but not quickly enough to meet the requirements of a blockchain accounting system yet. For this reason, practical implications on the daily activities of the organizations and the restructuration of their internal architecture have been revealed in this paper.

The paper approaches blockchain using the lens of organizational change management with a specific focus on the accounting and audit organizations, and it proposes solutions to cope with the arising technological challenges. A challenge itself is the implementation of blockchain, especially when an entity is not ready for the process. Therefore, the SWOT analysis elaborated in this paper and focused on the accounting and auditing firms is an element of novelty and at the same time, a helpful tool highlighting the main strengths, weaknesses, opportunities and threats of this technology, supporting organizations in assessing how ready they are for its adoption. The research on blockchain in accountancy organizations is still necessary for at least seven key areas which have been proposed and detailed at the end of the paper, bringing in this way clarity in regards to the most endorsed avenues for future research directions.

Drawing on organizational learning and dynamic capabilities literature, this study aims to explore how suppliers from traditional emerging economies (STEE) can acquire, assimilate and use new knowledge essential for the development of production and marketing capabilities. These capabilities then facilitate suppliers in climbing the value chain from B-to-B to B-to-C.

The study adopted a longitudinal and multiple case study design to examine the practices of suppliers operating in a traditional emerging economy setting. This study selected Pakistan textile industry as an empirical setting, which is a predominantly supplier market for global buyers. Data sources entail semi-structured interviews with top executives and senior-level managers in four case firms and secondary data obtained from diverse sources.

The study identified transitionary phases of capabilities development that are facilitated by boundary-spanning knowledge acquisition and transformation in a dynamic manner. These capabilities are essential for a supplier’s entry into downstream international markets (i.e. launching its own products/brands in the end consumers’ market).

The findings could help managers in STEEs to understand the strategic importance of supply chain ties in their learning and capabilities development. It also provides strategic insights on what, how and why involved parties do engage over an extended period of time. Moreover, the findings of this study could help other firms to know and adopt the right type of technology(s) and systems that can help them reduce the technological gap in producing and marketing market-winning products.

This study advances the recent academic discussion that focusses on learning by supplying and the value-chain movement of suppliers (i.e. B-to-C) from their B-to-B engagements. The findings identified the vital and beneficial role of long-term relationships with global value chain partners in learning and capabilities development that led to value creation in the traditional emerging economy.

The purpose of this paper is to investigate and compare what criteria novice and habitual entrepreneurs use while adding members to the founding team.

This paper uses conjoint analysis (CA) to provide the order of preference for the “choice attributes.” The logic of CA is that even if two or more attributes influence the choice, it is unlikely that those attributes will have equal importance for founders with different entrepreneurial experiences.

This paper found a significant difference in the ranking of the attributes by novice and habitual entrepreneurs. In novice entrepreneurs, the effect of direct ties in the form of kinship ties has the highest preference, followed by prior social contact and prior work relations. However, personal friendships and resource dependency received lesser importance than interpersonal attraction because of the similarity in vision, beliefs and values. Habitual entrepreneurs, however, valued resource dependency and prior work relations more than kinship ties. Also, unlike novice entrepreneurs, habitual entrepreneurs sought cofounders from their indirect ties.

There has been an explosion of interest and funding for programs that help entrepreneurs establish a cofounding team. The authors inform these programs related to the decision concerning assisting novice and habitual entrepreneurs.

While prior studies examined a single attribute at a time, the strength of this study lies in simultaneously tapping all attributes, along with multiple indicators for each attribute. Additionally, this study distinguishes the selection criteria of cofounders based on the entrepreneurial expertise of the lead founder.

This study focuses on an inventory and typology of consumer dispositions towards “place” and relates it to the underlying theories, inputs and outcomes of place images and attitudes, aiming to unclutter a crowded research landscape by providing a holistic perspective of product/brand place associations.

The paper draws on extant literature to identify, analyze and discuss the consumer dispositions, theories and other elements related to place.

In total, 32 dispositions, 10 inputs to image formation, 28 permutations that complicate the understanding of place images, and 18 outcomes are discussed, providing a comprehensive perspective of the images of, and behaviours towards, various types of places from neighbourhoods to countries and beyond.

Of the large number of constructs and combinations among them that are discussed, some have been studied fairly extensively, but most comprise “the road(s) less travelled”. The paper identifies relevant research gaps and numerous opportunities for new research.

Managers are aware and act upon some of the inventoried dispositions but can benefit by considering the complete array of constructs and concepts that are discussed.

Individuals’ dispositions towards various places help to shape their self and social identities and are important in their daily life and consumption behaviour.

The study brings together for the first time a complete inventory of place-related dispositions alongside a wide range of related theories and concepts, thus advancing our knowledge of the nature and role of the country and other place-related images of products and brands.

The primary purpose of this study was to explore the potential of religiosity in predicting employee psychological contracts. In addition, the moderating influence of work status on this variable's relationship with contract outcomes was examined. To minimize the influence of common method bias, a survey was administered to a sample of student employees (N = 172) on two separate occasions. Results provide evidence for the moderating role of work status on the association between religiosity and transactional contract orientation and some support for the theorized distinction between contract orientations of part‐time and full‐time employees. Findings are discussed in light of features unique to this sample and the measures used, providing directions for future research in this area.