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This paper aims to investigate the alignment between the information‐processing needs and capabilities during interorganizational relationships through the lenses of both the product and the business relationships life cycle concepts, and the types of information exchanged.

This paper follows up on a previous empirical study conducted in the automotive sector, investigating the electronic collaboration within the supply chain of a large European Automotive Supplier (EAS). Out of the 61 respondents from this previous study, four illustrative cases are selected to further investigate their information alignment, where each case involves one specific relationship between EAS and its business partners based on the supply chain collaboration classification provided by the German Association of the Automotive Industry (VDA).

The conclusion is that the phenomenon is bimodal and requires that the different information‐processing needs and capabilities associated with each stage of both the product and the business relationships life cycles should be considered.

The small number of illustrative cases and the specificity of the chosen sector limit the generalizability of the results. Without considering the various types of information‐processing needs and capabilities as well as the stage of both product and business relationships life cycles, a biased conclusion could lead to inappropriate information and communication technology investments and business decisions.

The richness of the cases and the genuine integration of the life cycle concepts and the type of information with the notion of alignment help to identify some key aspects of interorganizational relationships.

This study aims to compare predictions from media synchronicity theory (MST) with the influence of personality variables in an attempt to explain how negotiators choose the communication media for negotiation.

The authors examine media choice in two scenario-based experimental studies with students (n = 209) and professionals (n = 302) in a negotiation setting. For the analysis of the data, the authors use multilevel modeling.

This study offers support for the central proposition of MST, namely, that the type of communication subtask (conveyance or convergence) determines the degree of media synchronicity needed and therefore media choice (face-to-face or email). The support for its boundary conditions and contingent situational determinants is weaker. With the affect for communication channel scale, this study also captures individual media preferences for face-to-face or email communication, which have consistent influences on negotiators’ media choice. The personal influence variables on average account for similar variance in the data compared with the MST-based determinants.

This study sheds new light on diverging empirical results concerning media influences in negotiation and offers some reconciling suggestions. Furthermore, this study is the first to test boundary conditions of MST. Also, it stresses the importance of negotiators’ media preferences for media choice.

The purpose of this study is to investigate the implementation of International Financial Reporting Standard (IFRS) 16 in developing countries to enhance asset pronouncements or the quality of opaque accounting information for listed firms’ leasing transactions.

This study designed ordinary least square (OLS) regression models to examine the hypotheses in two ordered tests. The first-order test ascertained the association between fundamental accounting information and earnings or stock prices. Then, the second-order test was nested to add the instrument variable to the first-order one. In addition, the researchers selected 17 Asia-Pacific countries.

First, this study contributes to the fair value of firms’ asset measurements, and the accounting discipline requires adaptive scalability to produce future potential cash flows. Second, it reduces literature gaps between the pros and cons of the opaqueness of assets. In addition, these research arguments would be the referee for reducing information’s opacity. Finally, this study demonstrates the impact of IFRS 16’s implementation on firms’ conservatism levels and entropy’s information quality, requiring the regulators to accommodate these issues.

Due to the implementation of IFRS 16, the authors are neutral about the impacted financial statements and political consequences for these Asia-Pacific listed firms and countries. First, we propose the uniqueness of problematic elaboration since implementing IFRS 16 results in a more pronounced or opaque information quality due to vulnerable complexities in the financial statements. Second, this implementation is associated with hierarchical information and conservatism, producing accounting information entropy or negentropy. However, the hierarchy theory suggests various levels of conservatism that could increase or decrease the information’s quality.

This research aims to gain a holistic understanding of how video conferencing (VC) apps' media characteristics influence individuals' perceptions of VC apps and, ultimately, their use and continued use in professional settings.

A conceptual research model is developed by integrating constructs from media synchronicity theory (MST), social presence theory and the unified theory of acceptance and use of technology (UTAUT2) model, as well as ubiquity, technicality and perceived fees. Structural equation modeling (SEM) is used to empirically test the conceptual model using data collected from 252 working professionals from the European Union.

The results reveal that while performance expectancy (PE) and facilitating conditions (FC) are fundamental to VC app use, these factors alone do not explain the use and continuing use of VC apps in the professional context. Media characteristics that include synchronicity, social presence, and ubiquity are equally crucial to professionals using VC apps. It also confirms the moderating effect of convergence on the relationship between synchronicity and PE and the moderating effect of technicality and perceived fees on the relationship between ubiquity and FC.

For researchers, the study offers insights into the extent to which technological and socially derived characteristics of VC apps influence the routine tasks undertaken by professionals in virtual work settings. For practitioners, recommendations pivotal to the use of VC apps are presented to promote higher acceptance and improved well-being of the professional workforce.

The development of polyimide based multilayer flexi‐rigid boards has opened up new horizons in packaging and interconnections. It is now possible to design small electronic systems in which every component can be mass‐soldered to a single interconnect and component mounting unit. Large boards can be made to fold up to fit into small cases, and boards can be designed to fit into awkward shaped spaces such as round the neck of a crt in a video display unit.

Organizational learning capabilities are embedded in organizational communication systems and processes related to knowledge creation and articulation. The emergence of new organizational forms (such as horizontal organizations) in rapidly‐changing environments and hyper‐competitive markets underscores the need to better understand these foundational sources of learning. In fact, the reason horizontal organizations may find success is that their structure is intended to promote communications systems and processes which enhance a knowledge‐response sequence similar to a stimulus‐response sequence associated with learning. These systems permit managers to quickly gather information, respond with agility in making decisions, and continue to make ongoing adjustments. Firms which understand the need to build their communications capabilities may be characterized as meta‐learning organizations. Resource‐based theory suggests that communications systems and processes are thus sources of competitive advantage. Future empirical research on organizational learning may progress by evaluating specific measures of communication process as proxies for learning processes.

Key findings from recent and relevant studies on patient safety and clinical handoffs are summarized and analyzed. After briefly reviewing process management and accounting control theory, the aim of this paper is to discuss how these latter two disciplines can be combined to further improve patient safety in handoffs.

A literature review on studies of patient safety, clinical processes and clinical handoffs was conducted in leading medical, quality, and information systems journals.

This paper issues a call for research using a trans‐disciplinary methodology to shed new light on information quality issues in clinical handoff processes, which in turn should improve patient safety.

The literature review employed systematic, heuristic, iterative and practical criteria for identifying and selecting papers, trading off completeness for multi‐disciplinarity. No prior empirical patient safety studies combined process management and accounting control theory.

The above‐noted trans‐disciplinary analytic approach may help medical professionals develop more effective handoff processes, checklists, standard operating procedures (SOPs), clinical pathways, and supporting software, and audit and continuously monitor their implementation.

This paper responds to recent calls for trans‐disciplinary research on healthcare quality improvement. The literature review is valuable for understanding clinical handoff problems and solutions from multiple perspectives. The proposed combination of two theories – accounting control theory and business process management – is novel and useful for describing, improving and monitoring handoff processes in the broader context of clinical processes, using a common terminology for information quality traits.

The purpose of this paper is to provide an understanding of process improvement team member perceptions regarding the effectiveness of asynchronous e‐collaboration.

A field‐based, two‐phase canonical action research study was conducted at two different sites. Data were obtained from observations and interviews of all team members. Media synchronicity theory was utilized to hypothesize the interplay of media capabilities, task communication processes, and team functions.

Eight primarily virtual teams solved complex problems and provided feedback on the effectiveness of various communications media. The results support media synchronicity theory.

Media synchronicity theory provides an alternative explanation for studies both supporting and contradicting media richness theory. The teams in this study were newly formed. Further investigation of established teams and other contexts is warranted.

For complex problem‐solving tasks performed by newly formed teams, communications media with low synchronicity (e.g. listserv, e‐mail, bulletin board) may be appropriate for conveyance of information; whereas media with high synchronicity (e.g. face‐to‐face, telephone) may be more desirable for convergence on shared meaning.

As geographic, temporal, and cost constraints move organizations toward virtual team work for increasingly complex tasks, research is warranted on effective utilization of available communication technology for solving business problems without face‐to‐face communication. This research paper examines the issue through an emerging theoretical lens, media synchronicity theory, and suggests a new proposition.

Applying media synchronicity theory (MST) as a theoretical foundation, this paper aims to examine whether teams using multiple communication modes perform better on a complex intra-team task than those using a single mode.

The authors adopted a mixed-methods explanatory design. Data were collected from 44 teams directly following participation in the Everest Leadership and Team Simulation. Teams were assigned a specific mode of communication: virtual (text-chat only), face-to-face (FTF) or dual (FTF and chat).

No significant differences in team goals achieved were found when comparing dual modes to single modes, counter to predictions based on MST. Qualitative data indicated that FTF communication is dominant and might lead to “medium inertia” when multiple modes are available. FTF teams reported higher perceptions of team effectiveness than text-chat-only teams.

This study was conducted on a small number of teams in an artificial environment; therefore, generalizability is limited. Future research should consider other measures of team performance and test teams in a virtual setting where distance, as well as time, are factors.

FTF communication tends to be dominant to a point where virtual options are ignored, suggesting that greater awareness around communication processes required for complex tasks, and ways to appropriate different media for conveyance or convergence, is key to team performance.

This study highlights the importance of determining processes by which teams shift between media to maximize conveyance and convergence processes. Additionally, distinguishing between objective performance and perceptions of performance highlight an additional challenge for teams that can be explored.

This paper aims to explore how big data analytics (BDA) emerging technologies crossed with social media (SM). Twitter can be used to improve decision-making before and during maritime accidents. We propose a conceptual early warning system called community alert and communications system (ComACom) to prevent future accidents.

Based on secondary data, the authors developed a narrative case study of the MV Wakashio maritime disaster. The authors adopted a post-constructionist approach through the use of media richness and synchronicity theory, highlighting wider community voices drawn from social media (SM), particularly Twitter. The authors applied BDA techniques to a dataset of real-time tweets to evaluate the unfolding operational response to the maritime emergency.

The authors reconstituted a narrative of four escalating sub-events and illustrated how critical decisions taken in an organisational and institutional vacuum led to catastrophic consequences. We highlighted the specific roles of three main stakeholders (the ship's organisation, official institutions and the wider community). Our study shows that SM enhanced with BDA, embedded within our ComACom model, can better achieve collective sense-making of emergency accidents.

This study is limited to Twitter data and one case. Our conceptual model needs to be operationalised.

ComACom will improve decision-making to minimise human errors in maritime accidents.

Emergency response will be improved by including the voices of the wider community.

ComACom conceptualises an early warning system using emerging BDA/AI technologies to improve safety in maritime transportation.