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We illustrate the potential of diaries for advancing scholarship on organization studies and grand challenges. Writing personal diaries is a time-honored and culturally sanctioned way of animating innermost thoughts and feelings, and embodying experiences through self-talk with famous examples, such as the diaries written by Anne Frank, Andy Warhol, or Thomas Mann. However, the use of diaries has long been neglected in organization studies, despite their historical and societal importance. We illustrate how different forms of analyzing diaries enable a “deep analysis of individuals’ internal processes and practices” (Radcliffe, 2018) which cannot be gleaned from other sources of data such as interviews and observations. Diaries exist in different forms, such as “unsolicited diaries” and “solicited diaries” and have different purposes. We evaluate how analyzing diaries can be a valuable source to illuminate the innermost thoughts and feelings of people at the forefront of grand challenges. To exemplify our arguments, we draw on diaries written by medical professionals working for Doctors Without Borders as part of our empirical research project conducted in extreme contexts. We show the value of unsolicited diaries in revealing people’s thought world that is not apprehensible from other modes of communication, and offer a set of practical guidelines on working with data from diaries. Diaries serve to enrich our methodological toolkit by capturing what people think and feel behind the scenes but may not express nor display in public.

Inter-organisational governance is an important enabler for information processing, particularly in relationships undergoing digital transformation (DT) where partners depend on each other for information in decision-making. Based on information processing theory (IPT), the authors theoretically and empirically investigate how governance mechanisms address information asymmetry (uncertainty and equivocality) arising in capturing, sharing and interpreting information generated by digital technologies.

IPT is applied to four cases of public–private relationships in the Dutch infrastructure sector that aim to enhance the quantity and quality of information-based decision-making by implementing digital technologies. The investigated relationships are characterised by differing degrees and types of information uncertainty and equivocality. The authors build on rich data sets including archival data, observations, contract documents and interviews.

Addressing information uncertainty requires invoking contractual control and coordination. Contract clauses should be precise and incentive schemes functional in terms of information requirements. Information equivocality is best addressed by using relational governance. Identifying information requirements and reducing information uncertainty are a prerequisite for the transformation activities that organisations perform to reduce information equivocality.

The study offers insights into the roles of both governance mechanisms in managing information asymmetry in public–private relationships. The study uncovers key activities for gathering, sharing and transforming information when using digital technologies.

This study draws on IPT to study public–private relationships undergoing DT. The study links contractual control and coordination as well as relational governance mechanisms to information-processing activities that organisations deploy to reduce information uncertainty and equivocality.

While it is known that digital transformation facilitates data flow in supply chains, its importance on green supply chain management (GSCM) has not been investigated concisely. This paper aims to expand the theory of digital transformation in GSCM by investigating the interconnections between these concepts and providing an integrative view of a smart green supply chain management (Smart GSCM).

This adopts a configurational perspective on digital transformation and supply chain management (SCM) to investigate the different dimensions of Smart GSCM and their contribution to green performance. Therefore, this paper analyzes data from 473 manufacturing companies using regression techniques.

The results show how smart supply chain contributes to green performance through managing green relationships (external GSCM activities) and establishing green operations (internal GSCM activities). Furthermore, this paper finds partial mediating effects for external and internal GSCM activities on green performance. These findings show that smart supply chain (i.e. digital transformation strategy and front-end technologies, supported by several back-end technologies) is directly associated with higher levels of GSCM. It is specifically associated with one of the internal dimensions of green operations, namely, green purchasing activities. Hence, the findings suggest that digital transformation alone is insufficient to achieve green performance, needing a GSCM configuration to mediate this effect.

This study calls attention to how managers should integrate these at least three different perspectives of SCM: digital transformation, external relationships and internal operations to increase green performance.

As the main contribution, this study provides a configurational and holistic understanding of the different dimensions and mechanisms in Smart GSCM.

The objective of this study is to examine current business and management research on “Industry 4.0 base technologies” and “business models” to shed light on this vast literature and to point out future research agenda.

The authors conducted a bibliometric analysis of scientific publications based on 482 documents collected from the Scopus database and a co-citation analysis to provide an overview of business model studies related to Industry 4.0 base technologies. After that a qualitative analysis of the articles was also conducted to identify research trends and trajectories.

The results reveal the existence of five research themes: smart products (cluster 1); business model innovation (cluster 2); technological platforms (cluster 3); value creation and appropriation (cluster 4); and digital business models (cluster 5). A qualitative analysis of the articles was also conducted to identify research trends and trajectories.

First, the dataset was collected through Scopus. The authors are aware that other databases, such as Web of Science, can be used to deepen the focus of quantitative bibliometric analysis. Second, the authors based this analysis on the Industry 4.0 base technologies identified by Frank et al. (2019). The authors recognize that Industry 4.0 comprises other technologies beyond IoT, cloud computing, big data and analytics.

Drawing on these analyses, the authors submit a useful baseline for developing Industry 4.0 base technologies and considering their implications for business models.

In this paper, the authors focus their attention on the relationship between technologies underlying the fourth industrial revolution, identified by Frank et al. (2019), and the business model, with a particular focus on the developments that have occurred over the last decade and the authors performed a bibliometric analysis to consider all the burgeoning literature on the topic.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

Adolescence is a period in which autonomy grows and where children develop into independent and active consumers and a period in which their food choices are also becoming more autonomous. Snacking is known to increase during the period of adolescence and the snack choice of adolescents is often unhealthy. Therefore, the purpose of this study is to know when adolescents perceive a snack as healthy. As healthiness perception could be linked to the perception of naturalness and sustainability of a snack, these are interesting product characteristics to study as well.

Semi-structured interviews with 20 adolescents were conducted to characterize their perception of healthiness, naturalness and sustainability. Chocolate snack bars were used as a stimulus product.

All participants mentioned consuming snacks because they like them. Healthiness was seen as important but was not always a priority in adolescents' snack choices. Naturalness and sustainability were concepts which the adolescents were not aware of or did not perceive as important during snack choice. The adolescents mentioned experiencing natural products to be healthier compared to not natural products. The consequences of the discerned dimensions time, impact and effect of choices were rather limited for this target group.

Understanding the healthiness, naturalness and sustainability perception of chocolate snack bars by adolescents may help to better understand drivers for adolescents' snack choices.

The purpose of this study is to understand the profit implications of analytics-driven centralized discriminatory pricing at the headquarter level compared with sales force price delegation in the purchase of an aftermarket good through an indirect retail channel with symmetric information.

Using individual-level loan application and approval data from a North American financial institution and segment-level customer risk as the price discrimination criterion for the firm, the authors develop a three-stage model that accounts for the salesperson’s price decision within the limits of the latitude provided by the firm; the firm’s decision to approve or not approve a sales application; and the customer’s decision to accept or reject a sales offer conditional on the firm’s approval. Next, the authors compare the profitability of this sales force price delegation model to that of a segment-level centralized pricing model where agent incentives and consumer prices are simultaneously optimized using a quasi-Newton nonlinear optimization algorithm (i.e. Broyden–Fletcher–Goldfarb–Shanno algorithm).

The results suggest that implementation of analytics-driven centralized discriminatory pricing and optimal sales force incentives leads to double-digit lifts in firm profits. Moreover, the authors find that the high-risk customer segment is less price-sensitive and firms, upon leveraging this segment’s willingness to pay, not only improve their bottom-line but also allow these marginalized customers with traditionally low approval rates access to loans. This points out the important customer welfare implications of the findings.

Substantively, to the best of the authors’ knowledge, this paper is the first to empirically investigate the profitability of analytics-driven segment-level (i.e. discriminatory) centralized pricing compared with sales force price delegation in indirect retail channels (i.e. where agents are external to the firm and have access to competitor products), taking into account the decisions of the three key stakeholders of the process, namely, the consumer, the salesperson and the firm and simultaneously optimizing sales commission and centralized consumer price.

Process redesign refers to the intentional change of business processes. While process redesign methods provide structure to redesign projects, they provide limited support during the actual creation of to-be processes. More specifically, existing approaches hardly develop an ontological perspective on what can be changed from a process design point of view, and they provide limited procedural guidance on how to derive possible process design alternatives. This paper aims to provide structured guidance during the to-be process creation.

Using design space exploration as a theoretical lens, the authors develop a conceptual model of the design space for business processes, which facilitates the systematic exploration of design alternatives along different dimensions. The authors utilized an established method for taxonomy development for constructing the conceptual model. First, the authors derived design dimensions for business processes and underlying characteristics through a literature review. Second, the authors conducted semi-structured interviews with professional process experts. Third, the authors evaluated their artifact through three real-world applications.

The authors identified 19 business process design dimensions that are grouped into different layers and specified by underlying characteristics. Guiding questions and illustrative real-world examples help to deploy these design dimensions in practice. Taken together, the design dimensions form the “Business Process Design Space” (BPD-Space).

Practitioners can use the BPD-Space to explore, question and rethink business processes in various respects.

The BPD-Space complements existing approaches by explicating process design dimensions. It abstracts from specific process flows and representations of processes and supports an unconstrained exploration of various alternative process designs.

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management practices on organizational performance of small- and medium-scale enterprises.

Data were collected from 45 small-sized and 72 medium-sized firms. Data supported the hypothesized relationships. Construct reliability and validity were established through confirmatory factor analysis. The conceptual model and hypotheses were evaluated by using structural equation modeling.

The results indicate that working capital significantly influenced organizational performance. Capital budget management significantly influenced organizational performance. A non-significant influence of asset management on organizational performance was observed.

The generalizability of the findings will be constrained due to the research’s SMEs focus and cross-sectional data.

The study’s findings will serve as valuable pointers for stakeholders and decision-makers of SMEs in the development of well-articulated and proactive financial management systems to ensure competitiveness, sustainability, viability and financial competences.

The study adds to the corpus of literature by evidencing empirically that financial management practices significantly influenced SMEs’ performance.

The purpose of this paper is to present a conceptual model that defines the essential components shaping the new Digital Supply Chains (DSCs) through the implementation and acceleration of Industry 4.0.

The scope of the present work exposes a conceptual approach and review of the key literature from 1989 to 2019, concerning the evolution and transformation of the actors and constructs in logistics and Supply Chain Management (SCM) by means of examining different conceptual models and a state-of-the-art review of Industry 4.0’s concepts and elements, with a focus on digitization in supply chain (SC) processes. A detailed study of the constructs and components of SCM, as defined by their authors, resulted in the development of a referential and systematic model that fuses the inherent concepts and roles of SCM, with the new technological trends directed toward digitization, automation, and the increasing use of information and communication technologies across logistics global value chains.

Having achieved an exploration of the different conceptual frameworks, there is no compelling evidence of the existence of a conceptual SCM that incorporates the basic theoretical constructs and the new roles and elements of Industry 4.0. Therefore, the main components of Industry 4.0 and their impact on DSC Management are described, driving the proposal for a new conceptual model which addresses and accelerates a vision of the future of the interconnectivity between different DSCs, grouped in clusters in order to add value, through new forms of cooperation and digital integration.

This research explores the gap in the current SCM models leading into Industry 4.0. The proposed model provides a novel and comprehensive overview of the new concepts and components driving the nascent and current DSCs. This conceptual framework will further aid researchers in the exploration of knowledge regarding the variables and components presented, as well as the verification of the newly revealed roles and constructs to understand the new forms of cooperation and implementation of Industry 4.0 in digitalized SCs.