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The purpose of this study is to contribute to firms’ capabilities of digital transformation through the identification of strategies for digital decoupling and recoupling.

This paper reports from multiple studies using a combination of methods such as case studies and clinical studies. The method of analysis involves the revisiting of vignettes from interactions with practitioners with the purpose of analyzing patterns in responses to digital transformation.

The findings consist of four strategies used by organizations and individuals in the decoupling of digital from their existing operations. Digital decoupling affords the organization the possibility of remaining largely unaffected by digital transformation. The authors also present four digital recoupling strategies that are used to succeed with digital transformation.

This study is limited by the analytical approach of drawing from multiple previous studies. The research implications consist primarily of a contribution to a better understanding of why and how digital transformation is constrained.

The four strategies of digital decoupling can be used to identify behavior in organizations that limit digital transformation. The four strategies of digital recoupling can be used to instigate a more successful digital transformation.

According to the authors’ knowledge, this study is the first to identify digital decoupling strategies as a micro-foundation for organizational resistance to digital transformation.

As the restaurant industry is a representative service industry, long-living restaurants could carry the secrets of key factors that are needed to establish “sustainable business models” in service industry. The authors aim to answer the following question: How can restaurants innovate business model sustainably to last for more than 50 years through the era of digital transformation with open innovation dynamics?

Five long-lived restaurants from Daegu, Kyoto and Naples were selected separately by using the snowballing approach, and were analyzed through in-depth interviews and participatory observations.

Restaurants in Daegu have lived long mainly because of adding value to their recipes. Restaurants in Kyoto have lived very long, primarily by decoupling their original services, ingredients and recipes. Restaurants in Naples have enjoyed long lives by coupling or recoupling their ingredients, services and recipes.

The implication is that long-living restaurants or service firms could maintain their own sustainability by dynamically circling the following services: (1) adding and boning recipes (focusing on special menus or products), (2) coupling of ingredients (creative recoupling of original ingredients) and (3) decoupling of services (disconnecting the value chain and rebalancing it).

Managers of corporations that are facing fading product-market domains are often inertial in their response to such decline or engage in endgame strategies within these markets. For managers operating in dynamic markets, however, such responses are often ineffective. Rather, such markets often demand a corporate entrepreneurship response whereby managers move their businesses into new market opportunities as the value of current market domains inevitably begins to fade. The emphasis is on exiting from declining markets while simultaneously capturing and exploiting opportunities in more promising markets. In this chapter, we describe the recombinative organizational form (i.e. structure and process) by which this can occur. We focus on the modular organizational structure (i.e. modularity, relatedness, and loose-coupling) and corporate dynamic capabilities (i.e. probing, patching, and recoupling processes) by which managers can cope with the inevitable decline that is the nature of dynamic industries. An example from recent empirical research provides an illustration of such corporate entrepreneurship.

The predominant narrative is that contemporary organisations, motivated by economic-rationalist aspirations, adopt cloud applications on the premise of achieving cost-savings and efficiency gains. However, how they actually adopt and rollover such new or emerging technologies may be influenced by acts, patterns and processes of institutional legitimacy. Therefore, the purpose of this paper is to explore the dynamics surrounding decisions on how specific cloud applications are adopted from the context of institutional theory, with a particular focus on the concepts of coupling and decoupling.

To examine this phenomenon, two qualitative case studies, using a reflexive research approach, of an Australian and a Swedish university have been undertaken, both of which adopted commercial cloud applications for e.g. e-mail, collaboration and storage (as examples of software as a service) at different points in time. One of the universities was known for its early adoption of cloud applications, but had decelerated further deployment of such services, while the other, despite its conservative reputation, has made rapid strides in this regard.

The findings of the dual case studies reveal that organisations, contrary to economic-rationalist claims, may or may not decide to adopt particular commercial cloud-based offerings for the support of core operations, on the basis of how they perceive their institutional legitimacy being affected by a complex network of influential actors, both internally and in the external spaces. Therefore, this paper offers an institutional theory-based discourse and rich illustrations on how the role of technology is played out in enhancing relationships between an organisation and such actors in terms of legitimacy focusing acts of coupling and decoupling.

In the analysis and findings the authors, in a novel way, illustrate how organisations strive for: institutional legitimacy through acts of coupling, and the revelations of consequential decoupling. The value is based on a rich case description, analysis and application of institutional theory.

This study aims to explain the mutual interaction between digital accounting systems and information technology in public sector transformation, Jordan Customs.

This paper adopts an interpretive case study approach. This study uses the triangulation method of data collection, including interviews, observations, documents and archival records. It responds to the recent call by Myers and Newman (2007, p. 1) as “The qualitative interview is one of the most important data gathering tools in qualitative research, yet it has remained an unexamined craft in IS research.”

This paper concludes that the digital accounting systems and information technology are inextricably linked; each leads to the other. The interaction process between digital accounting systems and information technology helps identify and recognize the dynamics that have been manifested between them. The relationships between the information technology and digital accounting dynamics at the inherent organizational and accounting levels are both recursive and have two-way, with the two concepts inextricably interwoven.

The specificity of location and organization type in the case study impede the generalization of the findings. Digital accounting systems bind organizations to fundamental choices about how their accounting activities should be organized as unquestioned choices. This paper thus has important implications for academics and practitioners on accounting systems and information technology in responding to recent calls to bridge the gap between the extra- and intraorganizational levels of analysis.

The originality of this research is that dealing with digital government development and accounting systems and rules does not limit one to tackling only technical issues. These two pivotal digitalization and accounting reforms can lead to accounting changes and new organizational approaches, thus affecting public organizations’ economic and political lives. To the best of the authors’ knowledge, this paper is one of the few case studies in the information technology and accounting literature to analyze organizations’ digitalization issues when changing their way of doing as influenced by information technology.

This paper aims to take the lead from the United Nations Sustainable Development Goals (SDGs) 9 and 10 – foster “resilient infrastructures and inclusive innovation” and “reduce disparities of opportunities, income and power” – as key for digital sustainability. Moving beyond existing research, here this paper conceptualise “digital sustainability” as a framework for analysing the sustainability of digital services.

Combining different works, this paper identifies five dimensions: social, economic, institutional, environmental and technical. The framework is then tested on Estonia’s e-residency program, of which, in this way, this paper explores the potential digital sustainability. By allowing anyone to run location-independent businesses as if virtually in Estonia, the e-residency program aligns to what SDGs 9 and 10 prescribe in terms of socio-economic inclusiveness and inclusive innovation. As such, the program is particularly valuable for citizens from developing countries in that it gives them access to European markets. Hence, to explore e-residency’s digital sustainability, this paper focuses on the experiences of African e-residents.

In-depth interviews highlight a series of criticalities involving one or more dimensions of the framework. This is because of the program having a global outreach by default but not accommodating contextual diversity by design.

Suggestions for improving the program are provided, alongside the recommendation to also include the cultural dimension into the conceptualisation of digital sustainability.

The masterclass describes how companies are rapidly moving away from firm-centric views of value to a more customer-centric perspective of how value is created and co-created in an age of ubiquitous connectivity and producer-consumer real-time interaction.

This masterclass focuses on the insights of Harvard marketing expert Thales Teixeira’ book Unlocking the Customer Value Chain: How Decoupling Drives Consumer Disruption.

Professor Teixeira argues that change in consumer behavior, rather than technology, is the primary source of disruption in many industries, particularly in those likely to be most impacted by digitization. By paying close attention to the customer’s value chain, entrepreneurs can spot potential new opportunities for disruption and incumbents can figure out how best to respond to potential challenges.

When delving deeply into the customer value chain for disruptive innovation opportunities, it is important to recognize that customers always pay you with three ‘currencies,’ their money, their time and their effort.

By highlighting the common phenomenon of decoupling and how it operates, Teixeira helps make its disruptive potential more transparent and predictable for both disruptors and incumbents alike. Teixeira’s research identified three different types of decoupling: value-creating decoupling, value-eroding decoupling and value-charging decoupling.

By exploring the process of concept revitalization, this paper contributes to a better understanding of the intraorganizational retention of organization concepts. Concept revitalization occurs when an organization refocuses attention and resources toward a previously adopted organization concept. This paper investigates why and how organization concepts are revitalized.

The findings are based on a case study of a Norwegian energy company's revitalization of the organization concept “lean”, whose initial implementation had been unsuccessful. The data were analyzed inductively by identifying how the concept was reframed during the second attempt and how the revitalization was justified.

In the case company, the revitalization was driven by (1) replacing the original label, (2) maintaining the original content in a slightly modified form and (3) altering the implementation mode. The changes were supported by a narrative of past shortcomings, lessons learned and a plan for future success, authored by internal experts in lean with a strong interest in ensuring positive results.

Concept revitalization implies that there is more continuity in the application of ideas than is suggested in the literature on management fashions.

So far, the retention of organization concepts has only been studied at the field level. This study is the first to offer an empirically grounded understanding of intraorganizational concept revitalization.

This paper aims to synthesize the corporate social responsibility decoupling (CSRD) literature, CSRD's causes and consequences and discuss other organizational attributes examined by CSRD scholars during 2010 and 2020. The authors provide suggestions for a future research agenda in this domain.

The authors' systematic literature review (SLR) uses the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to extract CSRD studies. The authors filter collected articles against quality and relevancy criteria and finally review 175 published articles.

A theme analysis identifies and structures the many themes related to CSRD. The authors discuss the drivers of CSRD and reveal the consequences companies face after CSRD. The authors also provide a comprehensive CSRD discussion in the context of developed and developing economies. CSR communication is also identified as a tool for decoupling and recoupling.

The identified themes provide a thorough illustration of CSRD literature for new CSRD scholars. The authors also provide suggestions for future research, such as examining country-level policy-making and implications of CSRD variance and identifying cultural and economic hurdles to achieving core CSR purposes.

Policymakers and scholars may adopt the approach that CSRD is a misreporting of information similar to accounting fraud. This is particularly relevant given that an increasing number of CSRD scandals indicate that the purpose of bringing change through corporate CSR has not been adopted well by corporations.

The authors' study offers a comprehensive literature review for the period of 2010–2020. The studies identified are structured into meaningful themes which can provide groundwork for future researchers.

Recently, decoupling between the US and China has emerged as an important issue in global economics. We propose an analytical framework for trade decoupling analysis, borrowing the idea from the production function in non-competitive input-output tables. Using that methodology, we analyze the mobile phone trade network subject to various measures imposed by the US. A scenario analysis is performed to compare the extent of decoupling after a trade war with worst-cases. In bilateral trade, China’s share of total US imports fell significantly in 2019 compared to 2017. However, China’s indirect exports to the US increased during the same period. A similar pattern is observed in the global trade network visualized via multidimensional scaling (MDS). China’s out-degree centrality decreased slightly, while Vietnam’s role expanded. Actual figures for 2019 show a decreased out-degree centrality for Chinese final good exports, but a much higher one in the scenarios. Also, China’s indirect exports to the US have increased. But China does not appear to play a key role in the network as assumed in the scenario. Throughout the study, intermediate goods were treated homogeneously, and further studies considering the heterogeneity of input-output linkages are needed.