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Organizations, would they be individual companies or large multi-firm networks, face a wide variety of potential risks requiring dedicated keen management. It all the better applies to supply-chains as risk, related to both physical and information flows, pervades the whole logistics network and has acquired a new and growing security dimension since 9/11. More specifically, as they are now under the permanent threat of terrorism, and because offering sufficient security levels is bound to become a necessary condition for global supply-chain membership, seaports need to adjust their risk management strategy and processes accordingly. In such a context, this paper aims at describing the project of a decision-support system, dedicated to container transit security-wise decision making and which features an expert-system architecture.

Based on the contingency theory and resource-based view, this study develops and tests a moderated mediation model explaining the performance implications of the interaction between the accountants’ participation in strategic decision-making (APAR) and accounting capacity (ACAP) in promoting the use of management accounting systems (MAS) toward enhancing firm performance.

Using partial least squares structural equation modeling, the authors tested the proposed model and its hypotheses with survey data from 340 large Vietnamese firms.

The results indicate that (1) MAS act as the full mediator in the positive relationship between APAR and firm performance, and (2) ACAP positively moderates the effect of APAR on the use of MAS.

This study bridges the gap between accounting and strategic management literature by elucidating the mechanism by which the involvement of accountants in strategic issues improves the use of MAS toward enhancing firm performance and increases the current understanding of ACAP as a boundary condition for this mechanism.

Despite the wide availability of internet banking, levels of intention to use such facilities remain variable between countries. The purpose of this paper is to focus on e-banking in a country with low intention to use e-banking – Jordan – and to explain the slow uptake.

A quantitative method employing a cross-sectional survey was used as an appropriate way of meeting the research objectives. The survey was distributed to bank customers in Amman, Jordan, collecting a total of 328 completed questionnaires. SPSS and AMOS software were used, and multiple regression and artificial neural networks were applied to determine the relative impact and importance of e-banking predictors.

The statistical techniques revealed that several major factors, including perceived ease of use, perceived usefulness, security and reasonable price, stand out as the barriers to intention to use e-banking services in Jordan.

This study theorizes a series of implications on intention to use e-banking. It draws the attention of Jordanian banks to the full functionality of their e-banking systems, emphasizing positive safety features, which could contribute to changing negative customer perceptions. It also contributes to eliciting the theory of customer value among banks by focusing on how they should properly enhance their use of shared value. Moreover, it will present to managers how e-banking predictors can send meaningful and timely information to customers.

This paper aims to examine the impact of problem-solving activities, emotional experiences and contextual and personal factors on learning from dealing with software-related problems in everyday office work.

To measure the use of problem-solving activities, emotional experiences and the contextual factors of problem characteristics and learning in situ, a research diary was used. To measure team psychological safety (contextual factor) and personal factors, including the Big Five personality traits, occupational self-efficacy and technology self-efficacy, the authors administered a self-report questionnaire. In sum, 48 students from a software company in Germany recorded 240 diary entries during five working days. The data was analysed using multilevel analysis.

Results revealed that asking others and using information from the internet are positive predictors of self-perceived learning from a software-related problem, while experimenting, which was the most common activity, had a negative effect on learning. Guilt about the problem was positively related to learning while working in the office (as opposed to remote work), and feeling irritated/annoyed/angry showed a negative effect. Surprisingly, psychological safety had a negative effect on perceived learning.

Major limitations of the study concern the convenience sample and the disregard for the sequence of the activities.

This study contributes to the limited empirical evidence on employees’ problem-solving activities and informal workplace learning in the software context. To overcome the shortcomings of previous studies using retrospective assessments and in-lab observations, this study uses the diary method to investigate in situ.