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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.

The aim of this research is to propose a new prospective and methodology to explore how design affordance affects smartphone usage with a contextual approach to investigating the relationship among design features, functional affordance, descriptive beliefs, and inferential beliefs.

This research was conducted in two phases to explore the effect of design affordance on adoption of smartphone. In the first phase, the paper investigated how smartphone's innovative design features afford user's functional perception. Subsequently, two affordance-based beliefs – intuition and diversity – were elicited from the design features of smartphone's user interface. In the second phase, a theoretical model was developed and empirically assessed for exploring the effects of the elicited affordance-based variables along with the innovation diffusion theory (IDT) variables on smartphone adoption.

Results show that the diversity has significant positive effect on both perceived usefulness and perceived ease of use of smartphone usage. However, the effect of intuition is significant on perceived ease of use but not on perceived usefulness. Of the IDT variables, only relative advantage is statistically significant for attitudes.

The paper only focused on exploring some innovative design features and associated affordances for smartphone adoption. Other design features should be taken into consideration in future research.

The result of this research implies that managers or designers should take advantage of the current advanced technology to develop diverse and intuitive design features on smartphone for attracting user's attention and affection.

There is a contradiction in prior studies concerning the explanations for the causes of ICT artifact adoption while preserving both the generalizability of TAM model and the accuracy and salience to practice. This research contributes a new vision and methodology to explain what and how innovative design features influence user's attitudes towards smartphone usage from the affordance perspective.

There has been much research and many follow-up recommendations on how to introduce a new electronic human resource management (e-HRM) system to employees in order to avoid or minimize troubles during its implementation. However, implementation projects are known to be time consuming, indirect, and sometimes impulsive developments, leading to a mismatch between the initial ideas behind information technologies and the use in practice, the employees' perceptions and their experience. Paraphrasing Block, I put forward the following question: If I define successful e-HRM as one that is developed on-time and within budget, is reliable and easily maintained, and meets the specified requirements of HR professionals, line managers, and employees — how many organizations would acknowledge having successful e-HRM? (Block, R. (1983). The politics of project. New York: Yourdon Press). This chapter explores lessons from information technology (IT) studies that e-HRM researchers can learn and apply to better understand complex e-HRM implementation projects.

The purpose of this paper is to propose a conference-based online social network (OSN) for academics’ knowledge sharing and collaboration around and beyond a conference, while exploring the entanglement of the social and technical aspects of the system.

Following an exploratory study, an OSN prototype was developed and implemented in ECIS 2014. The usage of the OSN platform was monitored and in-depth interviews were conducted with seven of its active users.

Academic researchers have positive attitudes toward using conference-based OSN. However, there is a gap between academics’ perceptions and their actual behavior. Several barriers for engagement were identified, leading to technical and social recommendations, including the following needs: integrating the OSN platform with other conference information systems; addressing privacy concerns; allowing on-going collaboration; increasing OSN vitality; using the wisdom of the crowd; and promotion and its timing.

The case study highlighted existing benefits, and identified potential future benefits from implementing a conference-based OSN. Future research is required to generalize the findings and evaluate the proposed strategies for enhancing user engagement.

This study revealed the set of considerations that should be taken upon launching a new academic OSN, which are beyond the technical issues per se.

The paper presents the expected benefits from, and existing barriers to using a conference-based OSN, and suggests recommendations for encouraging academics to engage in such OSN, in order to enhance long-term social interactions, knowledge sharing and collaboration among conference participants.

This is a first study to examine a conference-based OSN.

The purpose of this article is to examine how Compstat and community policing, two of the most highly‐touted police reforms to have emerged in the US over the last 25 years, might be integrated to help enhance police organizational legitimacy.

The article provides a conceptual framework to illuminate the different ways that each of these reforms, at least in theory, tries to promote legitimacy. In doing so, it proposes that Compstat's focus on outcomes might be more tightly linked to community policing's emphasis on the processes through which police interact with community members.

The article suggests three possible ways for police organizations to develop public trust and support: systematic reporting of community problems at Compstat meetings; involving the community in problem‐solving efforts; and using Compstat maps and statistics to help mitigate perceptions of unfairness.

The article highlights the value of alternative conceptualizations for co‐implementing Compstat and community policing and the need for testing these ideas.

Identifying some different ways that Compstat and community policing may help foster favorable social judgments of police organizations could lead law enforcement agencies to reconsider how these reforms are currently co‐implemented in their departments.

A more integrated Compstat and community policing model could potentially contribute to fairer and more responsive policing practices.

The paper is valuable to scholars, practitioners, and policymakers because it lays out a framework for understanding the legitimacy‐conferring benefits of these reforms and provides some practical suggestions for how they might be more closely linked.

This chapter investigates if and how the introduction of an Enterprise Resource Planning System (ERPS) influences the information characteristics quality, timeliness and complexity. Subsequently we analyze whether the influence of an ERPS adoption on these information characteristics has an impact on the perceived value of information available for performance measurement (PM) purposes. On the basis of the extant literature a structural model is developed which tries to capture the direct and indirect effects of the degree of ERPS adoption on the perceived value of the information available for PM.

The current changes and relevance of female entrepreneurship at the national and international level for economic growth, social impact and environmental degradation highlight the need for more analysis of female entrepreneurial typologies and value creations.

This chapter aims to contribute to the field of female entrepreneurship literature. It provides theoretical evidence about the main internal (personal characteristic and motivation, network) and external (women migration, crises, digitalization) drivers that trigger women entrepreneurs to undertake entrepreneurial actions in national and international contexts. Besides, this chapter conceptualizes a new untapped context of multiple value-creating entrepreneurial systems in the female entrepreneurship literature by uncovering a blended form of value creation encompassing several social, economic and environmental levels.

This paper aims to identify organizations’ information security issues and to explore dynamic, organizational culture and contingency theories to develop an implementable framework for information security systems in human service organizations (HSOs) based soundly in theory and practice.

The paper includes a critical review of global information security management issues for HSOs and relevant multi-disciplinary organizational theories to address them.

Effective information security management can be particularly challenging to HSO because of their use of volunteer staff in a borderless electronic environment. Organizations’ lack of recognition of the need for staff awareness of information security threats and for training in secure work practices, particularly in terms of maintaining clients’ privacy and confidentiality, is a major issue. The dynamic theory of organizational knowledge creation, organizational culture theory and contingency theory were identified as the most suitable theoretical perspectives to address this issue and underpin an effective information security management framework for HSOs.

The theory-based framework presented here has not been tested in practice. Such testing will be carried out in further research.

Currently, there is no framework for information security systems in HSOs. The framework developed here provides a foundation on which HSO can build information security systems specific to their needs.

This study aims to examine the role of organisational dynamic capabilities (strategic flexibility and employee empowerment) in mediating the relationship between management control systems (MCSs), in particular the interactive and diagnostic approaches to using controls, with organisational change and performance.

Data were collected based on a mail survey of public sector organisations in Australia and analysed using structural equation modelling (SEM).

The findings indicate that strategic flexibility and employee empowerment mediate the association between the interactive approach to MCSs with organisational performance, and strategic flexibility mediates the relationship between the interactive approach to MCSs with organisational change.

The study’s findings inform public sector practitioners as to how to enact change within and enhance the performance of public sector organisations. Specifically, managers are advised to focus on the use of interactive controls and the development of two dynamic organisational capabilities, strategic flexibility and employee empowerment.

The study provides an initial empirical insight into the relation between controls and dynamic capabilities and their role in enacting change and performance within the public sector. The findings suggest that the achievement of new public management ideals is reliant upon the organisational environment, with change and performance facilitated by the interactive use of controls and strategic flexibility and employee empowerment.