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This paper aims to focus on distributed technologies with the aim of highlighting their economic-organizational dimensions. In particular, the contribution first presents a deeper understanding of the nature and the dynamics of the economies and diseconomies that arise from the adoption and diffusion of distributed technologies. Second, it aims to shed light on the increasing tension between the hierarchy-based model of production and peer-to-peer (p2p) production, which involves the pervasive diffusion of distributed technologies.

Adopting an economic-organizational perspective, which is deeply rooted in the related extant literature, an analytically consistent model is developed to simultaneously take into account the following variables: adoption density independent variable) and economies of knowledge integration and organizational diseconomies (the costs of a loss of control and the costs of organizational decoupling and recoupling) as dependent variables.

Distributed technologies allow access to a large quantity and a wide variety of cognitive slacks that have not been possible until now. In doing so, they are leading the transition towards p2p. This is an emerging production paradigm that is characterized – with respect to mass production – by a shift in the relative importance of cognitive slack in comparison with tangible slack. Nevertheless, the unrestrainable diffusion of distributed technologies is not neutral for organizations. On the one hand, these technologies allow for the integration of economies of knowledge, and on the other hand, they involve organizational diseconomies that should not be ignored by managers and researchers.

This paper fills a gap in the literature by developing a consistent analytical framework that simultaneously takes into account the economies of knowledge integration and potential organizational diseconomies (the costs of coordination and the loss of control) that arise from the adoption and diffusion of distributed technologies.

Distributed trust technologies, such as blockchain, propose to permit peer-to-peer transactions without trusted third parties. Yet not all implementations of such technologies fully decentralize. Information professionals make strategic choices about the level of decentralization when implementing such solutions, and many organizations are taking a hybrid (i.e. partially decentralized) approach to the implementation of distributed trust technologies. This paper conjectures that while hybrid approaches may resolve some challenges of decentralizing information governance, they also introduce others. To better understand these challenges, this paper aims first to elaborate a framework that conceptualizes a centralized–decentralized information governance continuum along three distinct dimensions: custody, ownership and right to access data. This paper then applies this framework to two illustrative blockchain case studies – a pilot Brazilian land transfer recording solution and a Canadian health data consent sharing project – to exemplify how the current transition state of blockchain pilots straddles both the old (centralized) and new (decentralized) worlds. Finally, this paper outlines the novel challenges that hybrid approaches introduce for information governance and what information professionals should do to navigate this thorny transition period. Counterintuitively, it may be much better for information professionals to embrace decentralization when implementing distributed trust technologies, as hybrid models could offer the worst of both the centralized and future decentralized worlds when consideration is given to the balance between information governance risks and new strategic business opportunities.

This paper illustrates how blockchain is transforming organizations and societies by highlighting new strategic information governance challenges using our original analytic framework in two detailed blockchain case studies – a pilot solution in Brazil to record land transfers (Flores et al., 2018) and another in Canada to handle health data sharing consent (Hofman et al., 2018). The two case studies represent research output of the first phase of an ongoing multidisciplinary research project focused on gaining an understanding of how blockchain technology generates organizational, societal and data transformations and challenges. The analytic framework was developed inductively from a thematic synthesis of the findings of the case studies conducted under the auspices of this research project. Each case discussed in detail in this paper was chosen from among the project's case studies, as it represents a desire to move away from the old centralized world of information governance to a new decentralized one. However, each case study also represents and embodies a transition state between the old and new worlds and highlights many of the associated strategic information governance challenges.

Decentralization continues to disrupt organizations and societies. New emerging distributed trust technologies such as blockchain break the old rules with respect to the trust and authority structures of organizations and how records and data are created, managed and used. While governments and businesses around the world clearly see value in this technology to drive business efficiency, open up new market opportunities and create new forms of value, these advantages will not come without challenges. For information executives then, the question is not if they will be disrupted, but how. Understanding the how as will be discussed in this paper provides the business know how to leverage the incredible innovation and transformation that decentralized trust technology enables before being leapfrogged by another organization. It requires a change of mindset to consider an organization as one part of a broader ecosystem, and for those who successfully do so, this paper views this as a strategic opportunity for those responsible for strategic information governance to design the future instead of being disrupted by it.

This paper presents a novel analytic framework for strategic information governance challenges as we transition from a traditional world of centralized records and information management to a new decentralized world. This paper analyzes these transitions and their implications for strategic information governance along three trajectories: custody, ownership and right to access records and data, illustrating with reference to our case studies.

This paper predicts a large number of organizations will miss the opportunities of the new decentralized trust world, resulting in a rather major churning of organizations, as those who successfully participate in building the new model will outcompete those stuck in the old world or the extremely problematic hybrid transition state. Counterintuitively, this paper argues that it may be much less complex for information executives to embrace decentralization as fast as they can, as in some ways the hybrid model seems to offer the worst of both the centralized and future decentralized worlds with respect to information governance risks.

This paper anticipates broader societal consequences of the predicted organization churn, in particular with respect to uncertainty about the evidence that records provide for public accountability and contractual rights and entitlements.

Decentralized trust technologies, such as blockchain, permit peer-to-peer transactions without trusted third parties. Of course, such radical shifts do not happen overnight. The current transition state of blockchain pilots straddles both the old and new worlds. This paper presents a theoretical framework categorizing strategic information governance challenges on a spectrum of centralized to decentralized in three primary areas: custody, ownership and right to access records and data. To illustrate how decentralized trust is transforming organizations and societies, this paper presents these strategic information governance challenges in two blockchain case studies – a pilot Brazilian land transfer recording solution and a Canadian health data consent sharing project. Drawing on the theoretical framework and case studies, this paper outlines what information executives should do to navigate this thorny transition period.

The study aims to identify and recommend to the Marist International University College (MIUC) technologies that enhance knowledge management, with a particular focus on collaborative and distributed learning.

Nine senior full-time academic staff members were purposively selected for the study. The study employed a qualitative research design that involved the use of Google forms to conduct an online survey to collect data from the target population, and it achieved a 100% response rate. Using content analysis, data were analysed, interpreted and presented in a mini-dissertation.

This research paper presents the findings relating to the innovative use of technologies to enhance collaborative and distributive learning. The findings confirm the existence of informal knowledge management practices at the MIUC and recommend technologies established through a review of the literature to expedite these practices.

The proposed technologies are thought to be useful in enhancing collaborative and distributed learning in academic institutions as technologies act as enablers in knowledge management within academia.

As technologies continue to emerge, there is a chance for universities to hit a stalemate in terms of identifying appropriate technologies to enable knowledge management. This paper contributes by identifying not only KM practices at the university under study but also specific multimedia, social media, media sharing and brainstorming technologies from the literature that would be ideal in enhancing collaborative and distributed learning.

As an important driving factor of digital innovation, distributed innovation has received extensive attention from academia and business circles in recent years. However, extant works lack a discussion on the influence of distributed innovation on digital innovation performance. Drawing on the opportunity perspective, the study constructs a moderated mediating model to address how distributed innovation directly affects enterprises' digital innovation performance. Particularly, it investigates the moderating and mediating effects of IT-enabled capabilities and digital entrepreneurial opportunities on the above correlation.

With a survey data set of 399 Chinese science and technology enterprises, the study conducts hierarchical linear modeling (HLM) and bootstrap to test the study’s hypotheses.

Results demonstrate that (1) distributed innovation positively enhances enterprises' digital innovation performance; (2) digital entrepreneurial opportunities partially mediate the positive relationship between distributed innovation and digital innovation performance; (3) IT-enabled capabilities positively moderate the relationship between distributed innovation and digital entrepreneurial opportunities; (4) IT-enabled capabilities positively moderate the mediating role of digital entrepreneurial opportunities in the relationship between distributed innovation and digital innovation performance.

This is an empirical study on the impact mechanism of IT-enabled capabilities and digital entrepreneurial opportunities on the relationship between distributed innovation and digital innovation performance in China. It advances theories related to distributed innovation, digital innovation and digital entrepreneurial opportunities, and provides decision-making references for the enhancement of digital innovation capabilities of science and technology enterprises.

This paper aims to examine the significance of information communication technology (ICT) for Balkan labour. Drawing on the heuristic of “distributed discourse”, this paper aims to explore virtual forms of communication and interaction. The paper aims to examine the privileged role of ICT in the: formation of autonomous trade union structures and channels of communication; evasion of the territorial structures of the nation‐state and the construction of virtual communities of international labour solidarity; and authoritative transmission of models of industrial relations practice and of capitalist modernity in virtual space.

The authors conducted in‐depth interviews, followed up by further discussions, with officials and researchers from unions in the Balkan region. IR academics in Serbia and Montenegro were also consulted, as were union web sites and those of the Confederation of Independent Trade Unions of Serbia, Association of Free and Independent Trade Unions of Serbia. The purpose of the dialogue was to build an empirically grounded framework for understanding the limits and possibilities presented by the new distributed communications technologies of the internet for labour in the era of globalisation. This article provides qualitative data to allow reflection on the possibilities inherent in ICT for the reinvigoration of trade unionism and labour mobilisation in this era of rampant neoliberalism, particularly in the area of trade union democratisation and accountability.

The article finds that key figures within the Balkan labour movement are conversant with the potential of ICTs. It is also apparent that the construction of cyber‐unionism at the official level is subject to the authoritative force of neo‐liberal imperial governance. However, this is a regime of policing that is indexed and auditable through the very distributed communication technologies which can affect forms of meta‐governance beyond the control of institutions.

The findings, based on the interrogation of qualitative data are provisional hypotheses and an invitation to further research on the space‐time dimensions of trade unionism in the age of globalisation.

This paper highlights the situated character of ICT utilisation. While ICTs can be implicated in the reproduction of extant organisational forms and politics, this article provides the international labour movement with a viewpoint from which to build ICT strategies and appropriate organisational structures that recognise the limitations of centralised representation and control.

This paper represents fresh and contemporary data on the use of the internet by Balkan labour. By interrogating the qualitative data an invitation to further research on the space‐time dimensions of trade unionism in the age of globalisation is presented.

The purpose of this paper is to explore the intersection of accounting practices and new technologies in the age of agility as a form of intellectual capital, through sharing the conceptualization and real implications of accounting and accountability ideas in exploring and deploying new technologies, such as big data analytics, blockchain and augmented accounting practices and expounding how they constitute new forms of intellectual capital to support value creation and realise Sustainable Development Goals (SDGs).

The adopted methodology is cyber-ethnography, which investigates online practices through observation and discourse analysis, reflecting on new business models and practices, and how accounting relates to these developments. The global brain sets the conceptual context, which reflects the distributed network intelligence that is created through the internet.

The main findings focus on various developments of accounting practice that reflect, utilise or support digital companies and new technologies, including augmentation, big data analytics and blockchain technology, as new forms of intellectual capital, that is knowledge and skills within organisations, that have the potential to support value creation and realise SDGs. These relate to and originate from the global brain, which constitutes the umbrella of tech-related intellectual capital.

This paper determines new developments in accounting practices in relation to new technologies, due to the continuous expansion and influence of the intelligence of the collective network, the global brain, as forms of intellectual capital, contributing to value creation, sustainable development and the realisation of SDGs.

This study aimed to investigate and analyze the level of awareness and adoption of distributed ledger technologies (DLTs) within the Nigerian construction industry. The focus was on addressing the current state of DLT utilization, identifying challenges and opportunities and proposing strategies to enhance the integration of DLTs into the construction processes and practices of Nigerian professionals and organizations.

The research was underpinned by a robust theoretical and conceptual framework, drawing from established theories of technology adoption. A comprehensive literature review guided the identification of various DLT types. This informed the development of a well-structured questionnaire, which was then distributed to Nigerian construction professionals. The collected data underwent analysis using percentages, frequencies, mean scores, the Kruskal–Wallis H-test and the Shapiro–Wilk test.

A significant finding of this study reveals a generally low awareness and implementation of DLT among construction professionals in Nigeria. These findings emphasize the urgent need for comprehensive strategies to bridge the gap between awareness and adoption of DLT within the Nigerian construction industry.

Industry associations, regulatory bodies and educational institutions can collaborate to develop specialized programs aimed at familiarizing professionals with the benefits and applications of DLTs. Additionally, technology providers and policymakers can leverage these findings to design user-friendly interfaces and guidelines for seamless DLT integration into construction processes.

This study contributes to the existing body of knowledge by providing a comprehensive assessment of the awareness and adoption of DLTs specifically within the Nigerian construction industry. While the global recognition of DLT’s potential in construction is acknowledged, this research delves into a regional context, shedding light on the specific opportunities within Nigeria. Furthermore, the study’s identification of a gap between awareness and implementation highlights a critical area for future exploration and development in the field of construction technology adoption.

We expect an explosive application of these technologies to take place when they become mature and may further assist auditors in improving the quality of their work. How to use some of the computer‐assisted auditing techniques (CAATs) more effectively with the emerging information technologies.

Constructed an infrastructure with the support of emerging technologies. Electronic auditing (EA) framework–prepared and used with information technology, these examples are object‐oriented distributed middlewares, internet security technologies, and intelligent agents.

How a CPA may conveniently audit the loan account of a bank with EA framework. Demonstration/application.

Auditors will have to design one specialized audit software for each auditee's electronic data processing (EDP) system if the EDP system uses proprietary file formats or different operating systems. The EA has some limitations. This approach depends on distributed middlewares standards, i.e. CORBA, DCOM, or Java RMI, to enable the interconnections of the auditor's GAS^I, auditee's EDP systems.

This system emulates EDP applications in the banking industry and is based on the Common Object Request Broker Architecture (CORBA) architecture industrial standard.

How auditor could effectively apply existing CAATs with the support of the modern information technologies such as object‐oriented distributed middleware, internet security technologies, and intelligent agents. Furthermore, this article proposes a new auditing approach that we call EA. Application in banking and financial institution for auditing banks loan account.

This paper synthesizes the extant geographically distributed work literature, focusing on how geographic distribution affects coordination and communication, knowledge sharing, work design, and social identity. Geographically distributed audit arrangements, such as group audits and offshoring, are becoming increasingly prevalent in audit practice. However, little empirically is known about how working across cities, countries, and continents affects auditors, the audit process, or audit quality. To this end, the synthesis seeks to stimulate research investigating the implications of geographically distributed work arrangements in auditing, by surveying the extant literature within the management and social psychology disciplines and developing eighteen research questions for future audit research to consider. The synthesis reveals that geographically distributed audit work is likely to be very different from work performed in more traditional arrangements and therefore cannot be treated by audit researchers, practitioners, or standard setters as replications of domestic processes abroad. As a result, the synthesis focuses on building a greater understanding of the changes in day-to-day auditing, the consequences of such changes, and interventions that may moderate the challenges encountered in geographically distributed audit arrangements.