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Purpose: Sustainable functionality development (FD) is decisive to firm's profitability in their new innovation in a competitive market. While functionality instills attractive values in innovative goods leading to a dramatic increase in profit through increasing demand and higher prices, it obsolesces immediately in a competitive market. Therefore, how to maintain sustainable FD trajectory is decisive to firm survival strategy within the context of mega‐competition in a globalizing economy. Notwithstanding an increasing significance of this subject, dynamism enabling a sustainable FD trajectory still remains inside a black box. The purpose of this paper, on the basis of an empirical comparative analysis of the diffusion trajectories for copying machines developed by Canon and Ricoh, is to attempt to elucidate this dynamism. Design/methodology/approach: This paper employed a bi‐logistic growth model utilizing patent data for copying machine technologies. Findings: It was found that early undertaking of 2nd generational copying machinery initiated by Canon played a more decisive role in terms of its higher level of sustainable FD than with its competitor. Originality/value: This paper provides significant insight to firm's management of technology strategy in a competitive market.

Although drawing from neoinstitutional theoretical apparatus and ontology, management fashion theory is understood as a theory that explains the transitory nature of popular ideas and practices while institutional theory explains their stabilization, persistence and further institutionalization. In a nutshell, it seems that being opposed to each other, these two theories describe and predict different, incommensurable diffusion trajectories and organizational behaviour patterns. The purpose of this paper is to unify these two competing perspectives.

This paper makes an attempt toward further unification of management fashion theory with new institutionalism by offering an alternative understanding and conceptualization of institutional change and deinstitutionalization and by distinguishing emerging concepts from already popular fashions.

Most emerging concepts never achieve popularity and disappear while few of them achieve massive media attention and diffuse widely becoming new management fashions. Once these concepts have achieved a wide popularity institutional forces would favor them and lead to further institutionalization. Institutional change is understood not as a deinstitutionalization of existing management fashion in terms of erosion, discontinuity or disappearance but as a decline in its media coverage while media attention focuses on new fashionable concept. The former management fashion gets institutionalized, institutional change occurs in terms of shifting attention toward new fashion and diffusion and institutionalization cycle restarts. Institutional prediction of isomorphism and institutionalization as irreversible tendencies thus can be unified with MF prediction about the bell-shaped curves in fashions’ popularity. Therefore, postulates and predictions of management fashion theory can be derived from new institutionalism and vice versa.

The paper aims to cover, generalize and explain different trajectories of various management and organizational concepts, deducing theoretical propositions from both institutional theory and management fashion theory. Theoretical and methodological ideas offered in this paper can be helpful in future research on management fashions and diffusion. Studies on the evolution of management concept can benefit from proposed categorization and causal relationships between different stages of the life cycle.

Unifying seemingly conflicting and disparate perspectives and views allows making organization theory more coherent in terms of both explanatory power and ontological commensurability. Following other mature sciences, we share the same notion of progress, namely, the aim of achieving unification and demonstrating that different organizational theories still describe the same reality.

Supply chain finance (SCF), which is able to manage financial flows along the supply chains effectively, has received wide attention from all over the world. Faced with the increasing number of outputs, the purpose of this paper is to investigate the SCF development over the past decades effectively, including the hot topics, knowledge diffusion trajectories and structure.

This paper adopts the keyword co-occurrence cluster and main path analysis (MPA) including four types of main paths, studying the historical development of SCF based on 2,233 papers retrieved from Web of Science during 1970–2019.

The results show that: (1) the research focuses on several aspects, including trade credit, supply chain management, procurement, health financing and sustainability, etc. and (2) trade credit financing has been the mainstream and the research focus has shifted from one-level trade credit to two-level trade credit. Recently, there is a trend to use game-theoretic models to find the best solutions for members in the supply chain.

This paper addresses the need to investigate the knowledge evolution in the SCF domain. It provides a framework to study the knowledge diffusion trajectories and structure, which helps scholars to handle thousands of papers effectively and deepen their understanding of the history, present and future trends of SCF development.

The purpose of this article is to conduct a main path analysis of 627 articles on the theme of Pythagorean fuzzy sets (PFSs) in the Web of Science (WoS) from 2013 to 2020, to provide a conclusive and comprehensive analysis for researchers in this field, and to provide a study on preliminary understanding of PFSs.

The research topic of Pythagorean fuzzy fields, through keyword extraction and describing the changes in characteristic themes over the past eight years, are firstly examined. Main path analysis, including local and global main paths and key route paths, is then used to reveal the most influential relationships between papers and to explore the trajectory and structure of knowledge transmission.

The application of Pythagorean fuzzy theory to the field of decision-making has been popular, and combinations of the traditional Pythagorean fuzzy decision-making method with other fuzzy sets have attracted widespread attention in recent years. In addition, over the past eight years, research interest has shifted to different types of PFSs, such as interval-valued PFSs.

This paper implicates to investigate the growth in certain trends in the literature and to explore the main paths of knowledge dissemination in the domain of PFSs in recent years.

This paper aims to identify the topics in which researchers are currently interested, to help scholars to keep abreast of the latest research on PFSs.

This paper examines the evolution of massive open online courses (MOOCs) literature over the past 15 years and identifies its significant developments.

Utilizing main path analysis (MPA) on a dataset of 1,613 articles from the Web of Science (WoS) databases, the authors construct the main pathway in MOOC literature through a citation analysis. Pajek software is used to visualize the 34 influential articles identified in the field.

Three phases emerge in MOOC research: connectivism as a learning theory, facilitating education reform and breaking barriers to MOOCs adoption. Multiple-Global MPA highlights sub-themes including self-regulated learning (SRL), motivation, engagement, dropouts, student performance and the impact of COVID-19.

First, data limitations from the WoS core collection might not cover all research, but using reputable sources enhances data validity. Second, despite careful algorithm selection to enhance accuracy, there remains a limitation inherent in the nature of citations. Such biased citations may result in findings that do not fully align with scholars' perspectives.

The authors' findings contribute to the understanding of MOOCs literature development, enabling educators and researchers to grasp key trends and focus areas in the field. It can inform the design and implementation of MOOCs for more effective educational outcomes.

This study presents novel methodologies and important findings for advancing research and practice in MOOCs.

The purpose of this paper is to investigate the diffusion patterns of knowledge in inspiring technological innovations and to enable monitoring development trends of technological innovations based on patent data analysis, thus, to manage knowledge wisely to innovate.

The notion of knowledge innovation potential (KIP) is proposed to measure the innovativeness of knowledge by the cumulative number of patents originated from its inspiration. KIP calculating formula is regressed in forms of two specific diffusion models by conducting a series of empirical studies with the patent-based indicators involving forward and backward citation numbers to reveal knowledge managing strategies regarding innovative activities.

Two specific diffusion models for regressing KIP formula are compared by empirical studies with the result indicating the Gompertz model has higher accuracy than the Logistic model to describe the developing curve of technological innovations. Moreover, the analysis of patent-based indicators over diffusion stages also revealed that patents applied at earlier diffusion stages normally has higher forward citation numbers indicating higher innovativeness meanwhile the patents applied at the latter stages usually requiring more knowledge inflows observed by their larger non-patent citation and backward citation amounts.

Although there is a large body of literature concerning knowledge-based technological innovation, there still room for discussing the mechanism of how knowledge diffuses and inspired knowledge. To the best of authors' knowledge, this study is the first attempt to quantitate the innovativeness of knowledge in technological innovation from the knowledge diffusion perspective with findings to support rational knowledge management related to innovation activities.

The purpose of this paper is to investigate aerosol evolution in a planar mixing layer from a Lagrangian point of view. After using Monte Carlo (MC) method to simulate the evolution of aerosol dynamics along particles trajectories, the particles size distributions are obtained, which are unavailable in mostly used methods of moments.

Nucleation and growth of dibutyl phthalate (DBP) particles are simulated using the quadrature method of moments in a planar mixing layer, where a fast hot stream with DBP vapor is mixing with a slow cool stream without vapor. Trajectories of aerosol particles are recorded. MC method is used to simulate the aerosol evolution along trajectories.

Investigation on aerosol evolution along the trajectories prompts to classify these trajectories into three groups: first, trajectories away from the active nucleation zone; second, trajectories starting from the active nucleation zone; and third, trajectories crossing over the active nucleation zone. Particle size distributions (psds) along selected representative trajectories are investigated. The psd evolution exhibits interesting behavior due to the synthetic effects of nucleation and condensation. Condensation growth tends to narrow down the psd, and form a sharp front on the side of big particle size. Nucleation is able to broaden the psd through generating the smallest particles. The duration and strength of nucleation have significant effect on the shape of psd.

As far as the authors knowledge, it is the first simulation of aerosol evolution that takes a Lagrangian point of view, and uses MC simulation along particles trajectories to provide the particles size distribution.

The purpose of this paper is to offer a new analysis and understanding of the notion of deinstitutionalization. Deinstitutionalization of taken-for-granted practices as a natural consequence of ever-increasing entropy seems to directly contradict the major institutional thesis, namely, that over time isomorphic forces increase and, as a result, possibilities for deinstitutionalization decrease culminating in the impossibility of abandoning in highly institutionalized fields.

This paper is conceptual in nature. Oliver’s 1992 paper on deinstitutionalization is taken as a key text on the subject and as a starting point for building an alternative theory of deinstitutionalization. More broadly, institutional theory and organizational literature on diffusion/adoption are reviewed and synthesized.

The authors argue that possibilities for deinstitutionalization have been overestimated in institutional literature and offer a revisited account of deinstitutionalization vs institutional isomorphism and institutionalized vs highly diffusing-but-not-institutionalized practices. A freedom for choice between alternative practices exists during the pre-institutional stage but not when the field is already institutionalized. In contrast, institutionalized, taken-for-granted practices are immutable to any sort of functional and political pressures and they use to persist even when no technical value remains, thus deinstitutionalization on the basis of a functional dissatisfaction seems to be a paradox.

By revisiting the nature and patterns of deinstitutionalization, the paper offers a better conceptual classification and understanding of how organizations adopt, maintain and abandon organizational ideas and practices. An important task of this paper is to reduce the scope of application of deinstitutionalization theory to make it more focused and self-consistent. There is, however, still not enough volume of studies on institutional factors of practices’ abandonment in institutional literature. The authors, therefore, acknowledge that more studies are needed to further improve both the former deinstitutionalization theory and the framework.

The authors offer a solution to this theoretical inconsistency by distinguishing between truly institutionalized practices and currently popular practices (highly diffused but non-institutionalized). It is only the latter that are subject to the norms of progress that allow abandoning and replacing existing organizational activities. Deinstitutionalization theory is, thus can be applied to popular practices that are subject to reevaluation, abandonment and replacement with new optimal practices while institutions are immutable to these norms of progress. Institutions are immutable to deinstitutionalization and the deinstitutionalization of optimal practices is subject to the logic of isomorphic convergence in organizational fields. Finally, the authors revisit a traditional two-stage institutional diffusion model to explain the possibility and likelihood of abandonment during different stages of institutionalization.

The purpose of this study is to evaluate the implementation of accrual accounting among two layers of government in Sri Lanka. This study examines the process of diffusion and application among and between provincial governments and local governments to assess the barriers and enablers on the implementation of accrual accounting.

The study relies on data collected through interviews with 30 accounting and finance personnel from all levels of government active in the diffusion process. Interviews were conducted to gather and assess their insights and perceptions on the diffusion of accrual accounting. The data are examined initially using Rogers (1995) “diffusion of innovation” theory to explain the factors influencing the diffusion and adoption of accrual accounting at two levels of government but the analysed primarily by comparing the perspectives of respondents between the different layers of government.

The findings show that the adoption of accrual accounting was more effective among local governments compared with provincial governments. The lack of effective communication and engagement from the leaders of the innovation failed to persuade provincial government adopters of the true value of the accounting reform. This is contrasted with local governments who openly adopted accrual accounting but not in response to pressure from provincial government, who have oversight responsibility for local governments, but in response to funding protocols initiated by the central government to account for grant funding.

The findings of the study should be interpreted with caution as the data are obtained from the narrow cohort of accounting and finance professionals and may not reflect the views or experience of all stakeholders involved in the diffusion of accrual accounting.

The paper contributes to the diffusion of accounting innovation literature by examining the role of key players in different layers of government, particularly visible among provincial governments where the lack of engagement delayed its commitment to the implementation of accrual accounting.

The adoption of International Public Sector Accounting Standards (IPSASs) in particular the Cash Basis IPSAS has now become a priority for the World Bank and other donors in less developed countries (LDCs). The paper explores the dissemination and implementation of the Cash Basis IPSAS in Nepal, a less developed country which is considered as one of the front-runners in terms of embracing the Cash Basis IPSAS.

The paper draws on diffusion theory to explain the internal and external factors related to the adoption and implementation of the Cash Basis IPSAS in the Nepali public sector. Data for the paper are derived from document analysis and semi-structured interviews.

The study shows that the adoption and implementation of the Cash Basis IPSAS in Nepal has become more of rhetoric than reality. Claims that the Cash Basis IPSAS is gaining popularity and widespread success across less developed countries are therefore contentious.

The case of Nepalese central government may not be adequate to generalise the adoption of the cash basis IPSAS in all less developed countries. Nonetheless, the study provides an overview of on-going public sector accounting reforms in less developed countries.

The paper emphasises the need for the identification of good accounting practices for less developed countries rather than forcing them into symbolic acceptance of the Cash Basis IPSAS. An example of such a good practice can be the promotion of certain aspects of modified cash accounting.