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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.

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.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

As the economy re-shapes, so too must the modern organization and its governance. We examine corporate governance codes and their limits in predicting an executive’s performance. We look at the Code of Professional Practice of executive search consultants, the in-built factors that have prevented the sector from becoming a qualified profession, and how to move beyond them. We examine how sustainability is migrating to the heart of modern governance, and present eight reasons to change existing codes and a call for tolerant governance. Mining engineer Henri Fayol is considered the founder of corporate governance. Despite dramatic changes in management during the past 100 years, much of his theory still holds. We take a tour of Fayol’s thinking, how management has evolved, and examine the unstructured shape of things to come: an organic architecture, an emphasis on knowledge capital and an agile leadership culture. We conclude with “change ability” – an evolutionary leap for the chair, CFO, supervisory board and organizations as a whole. The executive search profession finally comes under a harsh spotlight. What’s next for the profession, in light of digitization, its representation on boards, its effect on diversity? And why do executive search firms need to walk the sustainability talk in the way they seek and position leaders?

An earlier form of this chapter by the author was published in Dutch in “Bestemming Boardroom: over zoeken en gevonden worden” (Boom, Amsterdam, 2018).

This paper aims to provide a comprehensive overview of the challenges and employee development strategies for executives and managers when managing flexible work systems.

The paper takes an employee development perspective to discuss management strategies of flexible work systems. Research findings on the effects of work flexibility through flexible work systems, the challenges and the development strategies that executives and managers can use were reviewed from multi-level perspectives.

The flexible work system is the new normal in the workplace. Lack of social and face-to-face interactions reduces employees’ social learning, jeopardizing managerial justice and weakening the culture. To remain competitive and retain talented employees, executives should reexamine their current employee development strategies and implement new strategies that fit the characteristics of flexible work systems.

To the best of the authors’ knowledge, this is the first comprehensive review of employee development strategies for flexible working arrangements. The paper provides practical guidelines and insights for executives and leaders managing employees under various flexible work systems.

This study examines how professional service firms' communication effectiveness (affiliative communications style, social dialogue and information provision), social cognitive capital and rapport established between an auditor and SME client are instrumental in influencing the latter's evaluation of the technical quality of an audit.

The study combines qualitative and quantitative methodologies to create a cross-sectional survey covering four geographic regions in an emerging economy – Thailand. The authors examine the hypotheses by employing social interaction theory.

A study of 744 SME executives plus post-survey interviews with three audit partners revealed that an affiliative communications style and information provision are positively associated with the rapport developed between financial auditor and client, and that rapport, in turn, had a strong association with client perceptions of audit quality. In addition, affiliative communication style, information provision and social cognitive capital had a direct (positive) association with perceptions of audit quality. The effects of communication effectiveness and social cognitive capital varied, depending on whether or not the SME client possessed formal accounting qualifications.

The study contributes to the literature on the business-to-business professional services, and accounting in particular, by explicating the important roles of communication effectiveness, rapport, and social cognitive capital in the relationship between an auditor and a client. Moreover, the paper reveals that the differences in educational background of clients result in differential impacts of communication effectiveness and social cognitive capital on rapport and perceptions of audit quality.

This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

This study uses a quantitative approach. It employs an Australian sample of analysis composed of 1,295 firm-year observations from the period 2017 to 2021. Data relating to corporate governance are hand-collected from the annual reports.

Based on the result of the analysis, this study demonstrates that the interaction between corporate governance and quality of internal information is positively associated with tax savings. Superior corporate governance is critical in activating the effect of internal information quality on tax savings. This finding is robust to a battery of robustness checks and additional tests.

This examination utilizes only publicly traded companies from one developed country.

For the company management, an effective governance structure must be at the top because it will determine the development of all other areas. This study emphasizes the need to continuously improve the effectiveness of corporate governance practices. For long-term investors, an important indicator that can be considered in assessing the “safety” of a company’s tax strategy is its corporate governance aspects. For regulators, this study is expected to assist regulators in creating a more adequate corporate governance implementation and disclosure package to be implemented by corporations in the future.

This study provides new evidence on a crucial construct that can strengthen the relationship between internal information quality and tax savings.

Business intelligence (BI) systems and tools are deemed to be a transformative source with the potential to contribute to reshaping the way different healthcare organizations’ (HCOs) services are offered and managed. However, this emerging field of research still appears underdeveloped and fragmented. Hence, this paper aims to reconciling, analyzing and synthesizing different strands of managerial-oriented literature on BI in HCOs and to enhance both theoretical and applied future contributions.

A literature-based framework was developed to establish and guide a three-stage state-of-the-art systematic literature review (SLR). The SLR was undertaken adopting a hybrid methodology that combines a bibliometric and a content analysis.

In total, 34 peer-review articles were included. Results revealed significant heterogeneity in theoretical basis and methodological strategies. Nonetheless, the knowledge structure of this research’s stream seems to be primarily composed of five clusters of interconnected topics: (1) decision-making, relevant capabilities and value creation; (2) user satisfaction and quality; (3) process management, organizational change and financial effectiveness; (4) decision-support information, dashboard and key performance indicators; and (5) performance management and organizational effectiveness.

To the authors’ knowledge, this is the first SLR providing a business and management-related state-of-the-art on the topic. Besides, the paper offers an original framework disentangling future research directions from each emerged cluster into issues pertaining to BI implementation, utilization and impact in HCOs. The paper also discusses the need of future contributions to explore possible integrations of BI with emerging data-driven technologies (e.g. artificial intelligence) in HCOs, as the role of BI in addressing sustainability challenges.

This study aims to determine whether and how objectives and key results (OKRs) can be used to solve performance measurement issues encountered by organizations.

A total of 204 staff members from 26 Thai organizations that adopted OKRs were interviewed. Five senior executives and five operational staff members with experience using OKRs were selected from each organization. Content analysis was also performed.

OKRs facilitate the acceptance of performance indicators and help solve issues of alignment between indicators and organizational strategies as well as improper target setting.

The results have limited generalizability because of the qualitative approach undertaken in the study. Further research can test whether the results hold true if OKRs are used for longer than six months.

The results of this study can be used to help managers and employees set challenging targets, utilize their competencies and find a sense of relatedness, which can lead to organizational success.

This study is one of the first to thoroughly investigate the use of OKRs by adopting the self-determination theory (SDT) as the main theoretical framework.

This research study aims to inquire into the technostress phenomenon at an organizational level from machine learning (ML) and artificial intelligence (AI) deployment. The authors investigated the role of ML and AI automation-augmentation paradox and the socio-technical systems as coping mechanisms for technostress management amongst managers.

The authors applied an exploratory qualitative method and conducted in-depth interviews based on a semi-structured interview questionnaire. Data were collected from 26 subject matter experts. The data transcripts were analyzed using thematic content analysis.

The study results indicated that role ambiguity, job insecurity and the technology environment contributed to technostress because of ML and AI technologies deployment. Complexity, uncertainty, reliability and usefulness were primary technology environment-related stress. The novel integration of ML and AI automation-augmentation interdependence, along with socio-technical systems, could be effectively used for technostress management at the organizational level.

This research study contributed to theoretical discourse regarding the technostress in organizations because of increased ML and AI technologies deployment. This study identified the main techno stressors and contributed critical and novel insights regarding the theorization of coping mechanisms for technostress management in organizations from ML and AI deployment.

The phenomenon of technostress because of ML and AI technologies could have restricting effects on organizational performance. Executives could follow the simultaneous deployment of ML and AI technologies-based automation-augmentation strategy along with socio-technical measures to cope with technostress. Managers could support the technical up-skilling of employees, the realization of ML and AI value, the implementation of technology-driven change management and strategic planning of ML and AI technologies deployment.

This research study was among the first few studies providing critical insights regarding the technostress at the organizational level because of ML and AI deployment. This research study integrated the novel theoretical paradigm of ML and AI automation-augmentation paradox and the socio-technical systems as coping mechanisms for technostress management.