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As the complexity and uncertainty of megaprojects make it difficult for traditional management models to address the difficulties, this paper aims to design a performance incentive contract through IT applications, thereby promoting the formation of an information-based governance mechanism for megaprojects and facilitating the transformation and upgrading of the construction management model of megaprojects to informatisation.

This paper introduced IT applications into the performance assessment and used the proportion of IT applications replacing traditional manual management as a variable. It analysed different replacement ratios to obtain the optimal solution for the change of contractors behaviours and promote the optimal performance incentive for the informatisation in megaprojects.

The results show that under the condition of the optimal replacement ratio, achieving the optimal state of a mutual win-win situation is possible for the benefit of both sides. The counter-intuitive finding is that the greater the replacement ratio is not, the better, but those other constraints are also taken into account.

This study enriched the research of the performance configuration incentive from a practical perspective. It extended the research framework of IT incentive mechanisms in the governance of megaprojects from a management theory perspective. It clarified the role of IT applications in incentive mechanisms and the design process of optimal incentive contracts under different performance incentive states. The incentives made the contractors work harder to meet the owner's requirements, and it could improve the efficiency of megaprojects, thus better achieving megaproject objectives.

This study aims to investigate the role of corporate governance practices in restraining earnings management in Indian commercial banks.

Estimation of earnings management is based on discretionary loan loss provision and discretionary realised security gains and losses using Beatty et al. (2002) model. The effect of corporate governance on earnings management is examined by performing two-way least square dummy variable regression. Data for a period of five years (2016–2020) is collected from the Centre for Monitoring Indian Economy ProwessIQ database, Reserve Bank of India website, annual report of banks, National Stock Exchange and bank’s website.

Regression results exhibit that number of board committees, size and independence of audit committee and joint audit are significantly effective in curbing earnings management. Other board-related variables (size, independence, meetings and diligence) and audit committee variables (meetings and diligence) are not effective in restraining earnings management in Indian banks.

The findings may prove to be helpful to regulators, board of directors and investors. It shows the weak area of corporate governance in India that is lack of autonomy to independent directors, which needs regulators attention and it also suggests that the number of independent auditors should be adequate for audit purposes. The board of directors must ensure the formulation of an adequate number of committees, which perform their own super specialised functions. This study brings an alarm to investors not to rely on reported earnings alone as they may be manipulated.

This paper substantiates the scant literature on the role of corporate governance practices in restraining earnings management in banks of emerging markets and to the best of the authors’ knowledge impact of joint audits on earnings management is previously unexplored in Indian banks, which are examined in this study.

The purpose of the article is to identify the factors of the success of the change management process in IT programs.

The article presents the results of quantitative research conducted among 221 managers involved in the process of IT program management. In addition, to achieve the assumed goal, a factor analysis and cluster analysis were carried out on the basis of which a model of the relationship between success determinants and the change management process in the IT program was built.

Nine factors significant for the change management of IT programs have been identified. What is more, they illustrate 78.23% of all significant variables that may occur and significantly affect the success of the IT change program. In addition, it was indicated which factors have a significant impact on achieving the success of the program in individual sub-processes of the course of change.

The article identified 38 variables determining the success of an IT program as a result of a literature review. Secondly, the article responds to the call of Teubner (2018) for IT programs and Vuorinen and Martinsuo (2018) for programs of change.

The article complements the current theory with identified factors of success in the change management process in IT programs. In addition, the article presents recommendations for managers regarding the importance of the identified factors and their impact on the success of the program.

This case is based on primary and secondary sources of information. These sources include interviews with senior executives as well as documents provided by Mondragon and Eroski. The interviews were conducted on-site. In addition, the authors researched the literature on both organizations.

Eroski is the largest of Mondragon Corporation’s coops. Since its founding, Eroski has faced numerous challenges. It has responded to each challenge with out-of-the-box thinking. In response to the pandemic, Eroski become an e-commerce supermarket as well as selectively continuing bricks and mortar stores. As the pandemic is winding down, Eroski is considering how to respond to the “new normal,” which is largely undefined. The question posited at the end of the case is, “Will Eroski be able to hold to its social principles, maintain its unusual governance model and other unusual practices, and survive this latest challenge?”

Eroski of Mondragon is a complex and unusual organization. To appreciate the challenges and how they were overcome by its unique business model, a student must have a minimum background in management, corporate finance and marketing. Thus, this case would fit well into a senior or graduate class on strategic human resource management. It is also recommended for the strategy capstone course usually offered during the last year of a business bachelor’s degree (senior level) to ensure that students are introduced to what Paul Adler refers to as an alternative business model. It can also be targeted for an advanced management course or a strategy course at the MBA and executive levels.

This study analyses the concept of happiness management based on the empirical validation of the interactions between emotional wage, organisational justice and happiness at work. It complements a holistic view of the management models used in recent corporate governance. This perspective explores the dimension’s emotional wage mediating role and influences on organisational justice and happiness at work. The effect of organisational justice on happiness at work is also analysed.

A quantitative, cross-sectional, descriptive and correlational study is proposed. A sample of 502 workers in the education sector in Costa Rica was selected. A structural equation model (PLS-SEM) was developed to test the proposed theoretical model. The SPSS-AMOS 23 and SmartPLS 4 computer programs are used for this purpose.

The results show that emotional wage has a positive impact on happiness at work and that it mediates positively between organisational justice and happiness at work. Developing organisational policies to include these variables as necessary resources for corporate governance is recommended.

The first limitation of this study is due to the type of sampling, which was purposive. The kind of population and the time of execution of this study were determining factors when deciding on the mode of application of the instrument. However, an attempt to reduce the bias associated with this element could be made by expanding the sample to as many respondents as possible. The second limitation was that the data were collected within a specific time frame. Longitudinal studies address Thcould. The third limitation stems from the scarcity of literature on happiness management. In this regard, this type of research currently needs to be explored in emerging economies. It makes it difficult to determine whether the empirical results obtained in this paper can be generalised to other territories in the global village. Moreover, the last limitation is that the authors of this research have only explored the moderating role of emotional pay in the relationship between the dimensions of organisational justice and happiness at work. It would be interesting to consider other mediating variables to have a clearer picture of the organisational justice–happiness at work construct from the happiness management approach.

As already indicated throughout this research, emotional wage, organisational justice and happiness at work are constructs that positively drive employee satisfaction, motivation and well-being. Human talent management strategies undertaken by organisations should encourage the adaptation of actions that stimulate employees' quality of life, corporate social responsibility and ethical management practices to be more competitive in today’s markets. It requires implementing the dynamic management models that provide internal customers with a high sense of belonging, job satisfaction and commitment to their professional performance. In other words, this will require robust leadership styles and corporate cultures that stimulate employee creativity, loyalty and innovation. For this reason, management of organisations must implement human resources policies to attract and retain creative talent through happy leadership. It requires, among other things that the philosophy of happiness management becomes a critical strategic resource for companies to promote nonfinancial benefits for employees, including emotional wage (Ruiz-Rodríguez et al., 2023).

In the current business environment, there has been a transformation in leadership styles, motivation and the development of a sense of belonging in organisations' human capital. Based on this trend, the study of happiness management becomes a social strategy to improve the conditions, in which the organisations compete to attract highly demanded human capital. It is why this research contributes elements that have an impact on citizenship by proposing the management models based on happiness at work and quality of life.

This study adds to the happiness management literature by including emotional wage, organisational justice and happiness at work in human resources and strategic management. It also contributes to the academic debate on the need to formulate organisational cultures that empower workers in their professional performance based on happiness and positive emotions.

As organizations globalize, they are facing twin challenges of (1) how to develop actionable intelligence from the vast amount of data flowing into their organization and (2) how to effectively manage the increasing risks to their supply chain. Therefore, the purpose of this paper is to bring these two issues on a single platform to understand how firms can effectively predict supply chain risk by developing and using BDA capabilities, through an automated risk alert tool.

The authors used a questionnaire-based survey methodology supported by secondary data to collect information related to managerial perceptions on how firms can develop a risk alert tool by improving BDA capabilities. A database of 213 senior and middle-level managers was developed and used to test the proposed hypothesis. Using econometric techniques, the authors identify the conditions necessary for such an automated risk management tool to be effective.

The results suggest that if organizations focus on developing an effective IT infrastructure supported by a strong BDA capability, they will be able to leverage these capabilities to develop an effective risk management tool. Moderating influences of Upstream and Downstream Supply Chain IT Infrastructure capabilities were also observed on different types of BDA capabilities within a firm. In conclusion, it was argued that the effectiveness of a risk alert tool is dependent on how well firms harness big data analytics capability.

The value of the research stems from the fact that it uses managerial surveys to identify specific BDA capabilities that can enable firms to develop risk resilience capabilities. In addition, the article is one of the few empirical studies that aims to identify how firms can use BDA capabilities within a supply chain context to develop an automated risk alert tool. The article, therefore, contributes to the literature that identifies the value of BDA capabilities within the context of supply chain risk management.

Theorising from a resource-based view perspective, the intersection of supply chain management and the use of information technology (IT) has been investigated in this study. This paper aims to investigate supply chain performance (SCP) as an essential outcome of the use of IT and explores the effect of supply chain collaboration (SCC) on SCP. In addition, volume uncertainty (VU) has been explored and tested to establish whether various associated uncertainties can be mitigated when the use of IT is involved.

A sample of 121 senior executives from agri-tech firms was collected by travelling and meeting the executives in person in various states of India. Structural equation modelling was used to test the hypothesized relationship of VU to SCP via the use of IT and SCC.

The results show that VU significantly impacts SCC via the use of IT and SCP via SCC. The use of IT positively and significantly impacts SCP via SCC.

Witnessing the potential benefits of the emerging use of IT in the uncertainty reduction as reported in this study, agri-tech firms operating in emerging rural and agricultural economies can enhance SCC to improve SCP.

This study unfolds how risks in agricultural supply chains (ASCs) sourced because the VU can be mitigated through the use of IT and SCC to influence SCP in rural agricultural and developing economies.

VU at agri-tech firms and farmers is a ground reality that has led to an inability to plan and prepare, resulting in wastages and disruptions in ASCs and farmers’ struggles.

This study aims to collect empirical data and observe the type of influences that were causing impact to the implementation of information technology governance (ITG) mechanisms in Malaysia’s technical universities. This study enhanced the understanding on the status of ITG implementation and revealed internal and external influences that were shaping the types of ITG mechanisms implemented within universities and present a new perspective through the lens of resource-based view and continuous improvement.

This study focused on two Malaysia’s technical universities belongs under same university’s network. Five IT leaders involved in the implementations of ITG from each university were interviewed. Qualitative content analysis was used as the main analyzing method to extract categories and themes from the transcripts. Final results were produced after multiple efforts of refining categories and themes in ITG implementations.

The findings revealed that both Malaysia’s technical universities had more soundly implementations in structure mechanisms than relational and process mechanisms. The shaping of implemented mechanisms was influenced by environment surrounding the universities, internally and externally. The findings proposed that the internal and external factors are best addressed with the growth of internal ITG expertise.

This research was conducted on two of Malaysia’s technical universities that were under a university network. Although both universities had presented the exact trend in the type of ITG mechanisms implemented in the universities, more empirical data were needed to further solidify the findings from this study. Other than that, the major respondents for this research were middle-level IT officers and leaders in the universities. Further research could be conducted specifically on top-level managements to further understand the point of views of top managements in the aspect of ITG mechanisms implementations in universities.

This study discussed how each factor could influence the types of ITG mechanisms implemented in Malaysia’s technical universities and concluded the attentions needed to improve the overall environment for ITG implementations in universities through the lens of resource-based view and continuous improvement.

Digitalization is affecting business management and pushing for new strategies, innovative products, new ways to communicate with stakeholders and new channels. This phenomenon is unavoidable, and companies have to face it in a holistic and integrated way. One holistic and interconnected approach, when studying enterprise challenges, is represented by the business process management method, a fitting mechanism when digitalization needs to be amalgamated in business practices, enhancing the intellectual capital (IC), therefore, this study researches digitalization under business process lens, in a sample of small and medium enterprises (SMEs), that constitute an under-explored set, as regard digitalization, process management and IC. The research aims to explore the digital tools and business processes link and the related impact on performance, benefits and IC.

In exploring digitalization, a sample of Italian SMEs was scrutinized. The data were elaborated using two types of tests: (1) the binomial tests for the categorical questions and (2) the zeta test was used for quantitative variables. Furthermore, the partial least square (PLS)-SEM model was applied.

Findings reveal that some digital tools are more adopted in the sample analysed, and also some particular digital tools are more inclined to support certain business processes. Furthermore, not only performance benefits emerge, but also benefits in terms of better communication and faster decisions, supporting the decision making process of managers, also considering that business processes approach is one way to manage IC.

Thanks to the conducted research it is possible to make aware managers and owners of SMEs to consciously choose the right type of digitalization investments, without neglecting training programme, to realize the company digital transformation, providing a map and bearing in mind the value added creation, protecting their IC.

The paper's originality is represented by the contribution in opening the black box about digitalization, business process management and IC in small and medium companies.

The goal of this study is to learn about of the strategic framework used by event organizers in Indonesia to survive the COVID-19 pandemic. This effort is also used to see how crisis management is implemented in the organization, particularly in relation to the company's efforts to maximize technology in this COVID-19 crisis situation.

This is a qualitative study that employs the case study method with a single intrinsic case. Researchers chose six sources based on the range of responsibilities and authorities they have.

To remain viable faced with COVID-19 pandemic, event organizers must adopt an open communication strategy, be ready to adapt to changing conditions and take bold steps in crisis management. In general, Garuda Organizer's crisis management strategy consists of five stages: crisis research, forming a crisis team, planning crisis management steps, implementing a new work system and adapting to the new system's culture.

The focus of this research is on how to deal with crisis strategies in the world of event organizer from the standpoint of innovation diffusion. This study cannot be generalized because it is limited to efforts to formulate a strategic framework carried out by event organizer companies in dealing with the COVID-19 pandemic, not seeing the effectiveness of the strategy.

This research, in addition to its theoretical implications, provides practical contributions to the event organizer industry. The pandemic encourages every event organizer company to always be prepared to adapt to changing conditions. There is no such thing as a static condition; rather, it can change abruptly at any time. As a result, the most important requirement is a quick and precise response. Responsive leadership will ensure that the adaptation process goes smoothly. With uncertain conditions, businesses must be prepared to respond to any changes that occur at any time. Sometimes desperate action is required because it must be done quickly. Aside from that, do not overlook openness management. It will be easier to manage a crisis if all available communication channels are opened. Opening all communication channels allows all components of the company to participate in overcoming the crisis. The participation of all parties will make it easier to deal with any crisis that arises. This transparency is carried out not only within the company, but also with parties outside the company, such as the government as a regulator, company partners and community members who use our services. Aside from that, a willingness to change and step outside of one's comfort zone is required both within the company and for each individual employee. The company's willingness to try new things and learn quickly becomes critical for businesses in the midst of a crisis. As in the case of Garuda Organizer, a willingness to constantly learn and develop a new culture that is more in line with current conditions will make the company more adaptable in dealing with crises. Thus, effective crisis-response strategies can be developed quickly. When we are at ease in certain circumstances, as employees, we are often hesitant to change, even if the times or circumstances have changed dramatically. It is necessary to avoid the comfort of the status quo. It takes self-will to change in a crisis like this. What does not change will be forgotten by time. To maintain the continuity of the company's activities, all employees must be willing to give up their comfort and possibly make a small sacrifice (including time and effort). If companies can unite the interests of companies and individuals who work as employees (As the management and employees of Garuda Organizer have done by devoting more time to the company's future and delving deeper into one's own potential), they will undoubtedly survive the current crisis.

This study discovered that even in the midst of the COVID-19 pandemic, which is fraught with restrictions, there still are event organizer companies striving to provide the best service. The Garuda Organizer company strives to provide good service to its customers by disseminating innovations. Despite the limited circumstances, the public continues to enjoy events in a novel format, namely through virtual spaces.

This study identifies the use of technology as a means to overcome the problem of organizing events in the midst of the COVID-19 pandemic and maps the complexity of the innovation adoption process in Indonesian event organizer firms.