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The timeliness and quality of information provided to board members are crucial for them to effectively monitor and advise a firm. This study examines the influence of board composition and structure on (1) the board’s actions to mitigate the information asymmetry problem by implementing enterprise information systems (EIS) and (2) the board of directors’ awareness of information asymmetry, their perception of its causes and their efforts to address it.

Our research employs a mixed-methods approach. First, using data from 115 publicly listed Chinese companies, we empirically assess the likelihood of top-level EIS modules adoption at the firm level. Subsequently, through 23 semi-structured interviews, we aim to gain deeper insights into the behavioral motivations behind directors’ attempts to reduce information asymmetry.

The study reveals that boards with a higher number of independent directors or with a strategy committee – indicative of a greater concern regarding information asymmetry problems – are more inclined to adopt top-level EIS modules. Additionally, we identify three primary sources of information asymmetry that directors consider significant in prompting the adoption of top-level EIS modules to alleviate perceived information asymmetry.

This study contributes to both the corporate governance and information systems literature. The implementation and utilization of EIS at the board level have not been extensively explored previously. Moreover, while the issue of information asymmetry at the board level is recognized as a critical governance challenge, the ways in which directors perceive and address this issue remain largely unknown. Our research seeks to illuminate this relatively less-explored area.

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.

The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.

The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.

This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.

This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.

Business analytics (BA) is a new frontier of technology development and has enormous potential for value creation. Information systems research shows ample evidence of its positive business impacts and organizational performance. However, there is limited understanding of how decision-makers or users of BA outcomes actually engage with data analysts in the process of data-driven insight generation and how they improve their understanding of business environments using BA outcomes. To aid this engagement and understanding, this study investigates the interaction between decision-makers and data analysts when they attempt to uncover data capacities and business needs and acquire business insights from BA tools.

This study employs an interpretive field study with thematic analysis. The authors conducted interviews with 31 participants who all relied on BA in their daily decisions. The study participants were engaged in different BA roles, including data analysts and decision-makers. They validated the applicability and usefulness of our findings through a focus group with eight practitioners, including decision-makers and data analysts from the same companies.

This study proposes a process model of data-driven sensemaking and sensegiving based on Weick’s sensemaking framework. The findings exhibit that decision-makers are engaged in sensemaking by identifying areas of focus, determining BA scope, evaluating generated insights and turning BA into action. The findings also show that data analysts engage in sensemaking by consolidating data, data understanding, preparing preliminary outcomes and generating actionable reports. This study shows how sensemaking processes and sensegiving activities work together over time through immediate enactment, selection and decision cycles.

This study is a first attempt to understand interactions in the context of BA using the perspective of sensemaking and sensegiving.

The lack of conceptual approaches for organizing and expressing capabilities, usage and impact of intelligent machines (IMs) in work settings is an obstacle to moving beyond isolated case examples, domain-specific studies, 2 × 2 frameworks and expert opinion in discussions of IMs and work. This paper's purpose is to illuminate many issues that often are not addressed directly in research, practice or punditry related to IMs. It pursues that purpose by presenting an integrated approach for identifying and organizing important aspects of analysis and evaluation related to IMs in work settings. 

This paper integrates previously published ideas related to work systems (WSs), smart devices and systems, facets of work, roles and responsibilities of information systems, interactions between people and machines and a range of criteria for evaluating system performance.

Eight principles outline a straightforward and flexible approach for analyzing and evaluating IMs and the WSs that use them. Those principles are based on the above ideas.

This paper provides a novel approach for identifying design choices for situated use of IMs. The breadth, depth and integration of this approach address a gap in existing literature, which rarely aspires to this paper’s thoroughness in combining ideas that support the description, analysis, design and evaluation of situated uses of IMs.

Seekers who visit professional virtual communities (PVCs) are usually motivated by knowledge-seeking, which is a complex cognitive process. How do seekers search for knowledge, and how is their search linked to prior knowledge or PVC situation factors? From the cognitive process and interactional psychology perspectives, this study investigated the three-way interactions between seekers’ expertise, task complexity, and perceptions of PVC features (i.e. knowledge quality and system quality) on knowledge-seeking strategies and resultant outcomes.

A field experiment was conducted with 119 seekers in a PVC using a 2 × 2 factorial design of seekers’ expertise (i.e. expert versus novice) and task complexity (i.e. low versus high).

The study reveals three significant insights: (1) For a high-complexity task, experts adopt an ask-directed searching strategy compared to novices, whereas novices adopt a browsing strategy; (2) For a high-complexity task, experts who perceive a high system quality are more likely than novices to adopt an ask-directed searching strategy; and (3) Task completion time and task quality are associated with the adoption of ask-directed searching strategies, whereas knowledge seekers’ satisfaction is more associated with the adoption of browsing strategy.

We draw on the perspectives of cognitive process and interactional psychology to explore potential two- and three-way interactions of seekers’ expertise, task complexity, and PVC features on the adoption of knowledge-seeking strategies in a PVC context. Our findings provide deep insights into seekers’ behavior in a PVC, given the popularity of the search for knowledge in PVCs.

In this paper, a graph theory-based maturity model to comprehensively assess the Industry 4.0 maturity level by means of a multidimensional Industry 4.0 maturity score (MIMS) is proposed.

The proposed maturity assessment model is based on (1) the identification of the maturity dimensions and assessment parameters from existing literature and expert opinion and (2) the development of the assessment model based on graph theory and matrix-based approach. The illustrative application of the developed model in two case enterprises is also included.

The model is configured to include six dimensions having 30 constituent attributes. Unlike the case with many of the previously published models, the proposed model does not evaluate the progress in specific Industry 4.0 enabling technologies, rather the assessment parameters are associated with the functional areas.

While the configuration of the proposed model enables a comprehensive maturity assessment, it facilitates the identification of contextual dimensional attributes and assists the enterprises in developing the roadmap for Industry 4.0 implementation aligning to the diverse organizational strategies.

Distinctively, the proposed model apprehends the interdependency between the maturity assessment dimensions and their constituent attributes. Also, the maturity model incorporates the assessment of the maturity in the dimension of inbound and outbound integration. While these two dimensions are crucial in the Industry 4.0 ecosystem, to the best of our knowledge, these are not considered by any of the assessment models published so far.

Technostress reduces employees' work performance and increases their turnover intentions, such that technostress harms organizations' success. This paper investigates how the digital mindset of employees, reflecting their cognitive filter while using digital technologies, influences reactions to techno-stressors.

In this quantitative study, the authors conducted a survey among 151 employees who regularly use digital technologies and encounter various techno-stressors in their daily work. To build this research model and evaluate the influence of employees’ digital mindset on technostress, the authors followed arguments from the transactional model of stress. The authors evaluated our research model using the covariance-based structural equation model.

The study findings reveal that employees’ digital mindset influences technostress. Employees with high levels of digital mindset react with less adverse effects on perceived techno-stressors. Further, the authors find that employees with high levels of digital mindset perform well and are satisfied with their job. The authors contribute to technostress research by revealing that digital mindset buffers the adverse effects of techno-stressors. The authors also contribute to research on digital mindset by showing that it influences psychological and behavioral reactions to techno-stressors.

This study develops and empirically tests an integrated model of technostress to explain how digital mindset mitigates technostress. The study findings outline relevant research avenues for studies investigating employees’ characteristics and technostress.

The study aims to investigate the effects of intellectual capital and its constituents on the performance of listed companies operating in China's construction sector. The study also intends to examine the moderating role of digital transformation.

Hypotheses will be tested using Modified Value-Added Intellectual Capital (MVAIC). The sample will be comprised of 93 Shenzhen and Shanghai A-share listed companies within the construction industry from the period of 2015–2021. Multiple regression analysis was employed to investigate the influence of intellectual capital, its components and digital transformation on the performance of construction firms.

The study's results reveal that the performance of construction firms greatly depends on intellectual capital and its components. Furthermore, digital transformation plays a vital moderating role between intellectual capital and its components and construction firm performance.

This study addresses a critical inquiry on how construction managers can employ intellectual capital to enhance the performance of firms during digital transformation. Additionally, this research bridges this gap by guiding construction managers to concentrate on their external surroundings when examining firm performance.

By focusing on the predictors influencing construction firms' performance, this study contributes to the existing corpus of knowledge. This study employs resource orchestration theory (ROT) to determine how the different components of intellectual capital impact the performance of construction firms, with digital transformation acting as a moderating variable. This research will be valuable to researchers, construction industry professionals and policymakers.

This study aims to identify and analyse critical success factors (CSFs) for the successful implementation of distributed ledger technology (DLT) in the Nigerian construction industry.

This study adopts a quantitative approach that uses snowball sampling techniques to identify professionals participating in the study. A structured questionnaire was used to collect data virtually, using Google Forms, resulting in 217 valid responses. The collected data were subjected to rigorous statistical analysis (descriptive and inferential) to identify and prioritise the CSFs and evaluate the participants’ awareness and knowledge of DLT.

This study revealed 24 key CSFs that are pivotal in ensuring the effective implementation and adoption of DLT in the Nigerian construction industry. Furthermore, the research highlights a moderate level of awareness, but significantly low knowledge of DLT among industry professionals.

The findings of this study will benefit professionals, practitioners and policymakers in the Nigerian construction industry by providing insights into the potential of DLT to improve construction operations.

This study contributes to the literature by identifying the CSFs for implementing DLT in the construction industry and shedding light on the current level of awareness and knowledge within the Nigerian context. The findings offer valuable insights for policymakers, industry practitioners and researchers, providing a solid foundation for informed decision-making and developing effective strategies to enhance DLT adoption in the construction sector.

This paper examines issues that focus on the importance of accounting data generated knowledge information and its role in modern business. The cognitive aspect of this research reflects the ability of companies and its employees to apply knowledge for managerial purposes using accounting data.

Using a questionnaire, a five-factor model related to information communication, information cognitive utilization, functional optimization, applicability and cognitive efficiency was created.

Findings present a series of complex correlations highlighting possible actions to utilize knowledge as a tool for management. Information is obtained regarding the management of knowledge and the adoption of information systems.

The results reflect the limited implementation of intellectual capital practices and understanding of knowledge as a financial tool for executives and employees. Based on the above, an attempt was made to formulate the questions for the careful identification of the factors.

Rapid developments in information and communication technologies, together with a realization that knowledge is a resource of general and cost strategic importance, changed the operational structures of companies, shifting value from materials to intangible assets. This paper demonstrates how multiple variables are correlated and how small changes could help increase intellectual capital and facilitate the construction of knowledge based systems.

The need for an accounting valuation of intellectual capital in order to present the true picture of business value is evident. This paper illustrates factors such as interactive communication and systematic cognitive efficiency or the monetization of information as a preliminary step for future valuation and management intellectual capital models.

Direct access to sufficient and reliable information, lead to the search for effective tools for the creation, aggregation and exchange of knowledge. The latter becomes a key goal for information systems. Emphasis is placed on the benefits and critical success factors of knowledge management systems, as essential information systems to support and enhance organizational processes.