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This study aims to examine the mechanisms underlying social media commerce by investigating the interplay between platforms, people and information. Drawing upon trust transfer theory, the research model proposes that the platform’s information provision enhances the credibility of the information source, leading to increased information usefulness, adoption and sharing, ultimately influencing purchase intention.

The research design used in this study was a quantitative approach using a cross-sectional survey method. The study developed a research model based on trust transfer theory and hypothesized relationships between the platform’s information provision, information source credibility, information-related responses and purchase intention. Structural equation modeling was used to analyze the collected data and test the research hypotheses.

The findings supported most of the hypotheses and provided valuable insights into the role of information credibility in shaping consumers’ purchase intentions. Specifically, the study revealed that the platform’s information provision enhances the credibility of the information source, leading to increased information usefulness, adoption and sharing. Furthermore, information usefulness and adoption mediate the relationship between information source credibility and purchase intention.

The limitations of this research include the use of convenience sampling, which may not represent the broader population, and the cross-sectional design, which does not provide an in-depth understanding of the adoption process. The reliance on self-reported data and the limited scope of investigation with only six constructs are additional limitations. Future studies should consider national random sampling, longitudinal designs, multiple data sources and explore negative effects and other potential mediating variables. Despite these limitations, this research contributes to the understanding of social media commerce mechanisms and provides valuable insights for practitioners in the field.

The findings of this study provide valuable insights for platform providers and marketers in the social media commerce environment. First, the study emphasizes the importance of effective messaging in improving information credibility. Platform providers should focus on delivering accurate and trustworthy information to enhance consumers’ perceptions of product quality and increase purchase intentions. Second, marketers can leverage the information-related factors identified in this study, such as information usefulness and adoption, to optimize their marketing efforts. By understanding how consumers perceive and interact with information on social media platforms, marketers can tailor their strategies to effectively engage and influence potential customers. Overall, these practical implications can enhance success in the competitive social media commerce landscape.

The social implications of this study are significant for social media commerce practitioners. The findings highlight the importance of effective messaging and information provision on social media platforms in improving information credibility, thereby enhancing purchase intention. By understanding the mechanisms that drive consumer behavior in the context of social media commerce, platform providers and marketers can optimize their marketing efforts. This includes focusing on delivering trustworthy and useful information, fostering information adoption and sharing among users and ultimately increasing the likelihood of successful transactions. These insights provide valuable guidance for practitioners to navigate the competitive landscape of social media commerce and enhance their chances of success.

The originality of this research lies in its application of trust transfer theory to investigate the mechanisms driving social media commerce. By examining the interplay between platform, people and information, the study specifically focuses on the role of the platform’s information provision in enhancing information credibility and its impact on information-related responses and purchase intentions. This study extends the understanding of the trust transfer mechanism between customers and sellers/brands in customer-to-customer social commerce by emphasizing the importance of effective messaging and information credibility in shaping consumer behavior. The empirical findings contribute to the understanding of information trust transfer and provide a unique perspective on the underlying mechanisms that drive social media commerce.

This research aims to investigate how emerging destinations cope with digitalization of information, where they are in the process and how digitalization of information takes place in destination marketing organizations (DMOs). As a case for emerging destinations that must deal with the negative consequences of the digital divide, the Vietnamese Mekong Delta (VMD) will be examined. A new framework, solutions in general, and potential innovative approaches will be presented.

A mixed methods approach was used. Firstly, a content analysis comprising 68 criteria to examine 10 destination websites was conducted to evaluate the performance of provincial destination websites of VMD. Secondly, the authors interviewed five managers from VMD DMOs to reveal the strategy, status quo and their challenges with digitalization.

Some digitalization is evident in VMD DMOs, with the digitization of tourist information provision developing from analog formats to digital modes. The content analysis of the websites shows that provincial destination websites of VMD perform well with regard to communication but need improvements for transaction, and especially relationship aspects. Emerging destinations like VMD DMOs are reaching the second or third level in the digitalization process. Yet they face challenges with human and financial resources.

This research provides recommendations concerning destination website performance, the process of digitalization and how to promote digitalization and apply more digital instruments to move to the next stages of destination digitalization. Also, suggestions on how to overcome existing challenges/barriers in similar areas of the world are provided.

A new, extended more granulated version of the digitalization framework by Karpova et al. (2019) has been developed. The new model acknowledges the continued importance of printed information, provides information about the sequence of steps how to implement website dimensions, and which instruments are realistic to implement in different levels of digitalization considering the challenges and barriers developing destinations face.

Digital platforms for the provision of food information-based services (FISs) represent a consolidated business with increasing revenue streams for entrepreneurs. Such platforms have transformed and clarified the nature of uncertainty and ambiguity inherent in the traditional food sector entrepreneurial processes. Anyway, a clear understanding of the value of digital platforms for FISs is not yet consolidated in the literature. With this paper, the authors try to fill this gap through a critical literature review of scientific research that combines knowledge on food consumer's behavior and user's knowledge behavior.

The authors carried out a critical literature review of scientific research combining knowledge of food consumer's and food information user's behavior. This allowed the identification of the main value components of FISs.

The authors propose a multidimensional framework for modelling the value proposition of digital platforms for FISs. Three main value dimensions have been identified: relevance, credibility, and accessibility. These dimensions concur with the consumer's perceived value of consumers in terms of benefits increase and cost reduction.

The research was intended to shed light on aspects characterizing consumers' perception of food information value. The authors put in evidence that the informational perspective of food communication is under-investigated. This study attempts to provide a holistic overview of the dimensions impacting on consumers' perception of the value of information for food consumers, opening new research perspectives.

The framework represents a tool for positioning food information offerings on the market, with the objective to analyze the value proposition of FISs according to a consumer perspective and to understand gaps of current offering of FISs. Moreover, it may support the design of a new generation of digital platform for food information provision, which would respond to consumers' expectations and information needs, highlighting emerging business opportunities for digital entrepreneurs.

Few research works provide a characterization of value proposition of digital platforms providing food information to consumers. In particular, to date, literature lacks of a holistic overview of the dimensions influencing consumer's perception of the information value of food communications.

This paper explores how adaptive organizations, companies capable of continuously adapting their organizational model, dynamically solve the universal problems of organizing.

The authors applied grounded theory to data acquired from six interpretative case studies, collected in two rounds of interviews (15 in total), then completing and validating the study’s evidence through triangulation with several secondary data sources.

In adaptive organizations, polyarchies and intrapreneurial employees are essential to shape the division of labour, leading to high levels of autonomy and empowering individuals and teams, while reducing bureaucracy and hierarchy. In terms of the integration of effort, digital solutions are preferred to social proof in the provision of information, while the authors note that incentives are always geared towards developing strong higher-order dynamic capabilities.

This paper has some limitations that could be addressed in future research, including longitudinal studies to analyse the link between the universal problems of organizing and a company's dynamic capabilities.

Adaptive organizations go beyond tech firms in responding to the universal problems of organizing work by making specific use of digital technologies.

The paper studies how companies should organize themselves so that they continuously adapt to an ever-changing competitive environment.

This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative research approaches.

A review of corporate governance and NFR literature and existing research frameworks leads to the development of a conceptual framework to encourage future qualitative accounting research on the corporate governance mechanisms for NFR.

Few studies consider the complex interrelationships between NFR and corporate governance mechanisms. Quantitative studies using secondary data sources dominate accounting research on the topic. Of the small number of qualitative studies, many are theoretical and offer little new knowledge about the effectiveness of corporate governance mechanisms in practice. The research framework, developed from a literature review and consideration of multiple qualitative approaches, proposes numerous avenues for future research.

This paper is based on a scoping review of the literature using peer-reviewed journal papers. Other researchers may have identified additional literature for inclusion, including grey literature.

More qualitative research into NFR and corporate governance mechanisms may help to guide practitioners seeking to incorporate sustainability into their governance practices.

The critical relationship between NRF and corporate governance is under-explored in research yet has significant consequences for organisations pursuing sustainability.

The authors develop a conceptual framework for qualitative accounting research on NFR and corporate governance, addressing key outstanding questions in this area and considering different theoretical perspectives when approaching this critical topic. Although there is scope for further research in general in this promising area, including quantitative reviews and discursive studies, qualitative research would be of particular value. The authors also outline multiple directions for nurturing academic debate.

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.

The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.

We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.

The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

Using the social constructivist perspective of learning, this study aims to examine the patterns and the key areas of entrepreneurial learning based on a case study of 16 participants who were the incubatees of two technology-based business incubators in China. The key research question is: how do novice entrepreneurs, focusing on technology-based business incubators, learn from a social constructivist perspective?

The researchers applied a qualitative methodology in this study as they wanted to understand better the complexity of the learning process that is hard to achieve quantitatively. The qualitative data was collected through in-depth interviews with the incubatees, who were the managers and owners of their businesses. The interviews with the entrepreneurs were mainly focused on the learning patterns and the factors influencing learning through the use of the critical incident technique.

This will allow incubator managers to better evaluate the extent of effective entrepreneurial learning within the incubator's eco-system. The results show that the participants learn through socially constructivist systems that are structured around the support provided by the incubators. Learning in this context takes place in an extended spectrum, and participants are more interested in learning from networking with experienced entrepreneurs rather than from other incubatees or formal courses. Findings of this study help incubator managers and novice entrepreneurs to better shape learning and teamwork in an effort to improve the learning process. Policy makers should consider introducing schemes that encourage novice entrepreneurs to exhibit the creativity and innovation behaviour reported by experienced entrepreneurs.

The focus of this study is primarily on incubators as the context of learning, whereas the macro-environmental factors, such as the socio-cultural and regulatory environments in China, were considered as playing a subtle role and would affect the incubatees' learning indirectly. The paper is based on a relatively small sample size and is geographically located in Ningbo, China. As such, the authors call for further research for comparative studies with a larger sample size so that a possible theory of entrepreneurial learning in the context of incubators might emerge in the future.

This study arises from the need to understand the servitization or service transition process in non-manufacturing firms and sets out from a taxonomy proposed in the literature (Lütjen et al., 2017). This study aims to identify the barriers to service transition in small and medium-sized enterprises (SME) participating in an innovation ecosystem and how these small firms can benefit from this strategy to develop in this scale.

A qualitative study was carried out based on multiple case studies, data being collected through semi-structured interviews with service business-people belonging to a science and technology park situated in an inland region of Portugal.

From content analysis, the results obtained indicated a lack of specialized personnel as the main barrier and as a strategy to overcome this situation these companies turned to business cooperation. This means that good management of this cooperation increases the quality of the services provided, as inter-organizational networks, through participation in ecosystems, can secure a wider set of resources and capacities.

This study shows that firms try out different service offers simultaneously and that innovation capacity increases constantly during service transition. Secondly, the study emphasizes the importance of innovation ecosystems, entrepreneurship, servitization and cooperation networks in promoting resilient and small ventures. Thus, this study can help owner-managers, SMEs and political decision-makers to make better informed decisions, which can be particularly relevant in scenarios of uncertainty and crisis.

This study draws conclusions in a little explored empirical area in the literature, challenging the widespread understanding that service transition is used only in manufacturing firms. This study provides clearer conceptual understanding of service transition from a network and relational perspective which, despite the perspective's relevance, still lacks research in the context of servitization.

This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.

The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.

This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.

This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.

This study aims to investigate the quality of disclosure of a cutting-edge reporting tool – integrated reporting (<IR>) – in terms of its effectiveness to report on COVID-19 pandemic information, its ability to provide forward-looking information and risk impact implications, and its quality determinants in challenging times.

Thanks to a content analysis of 247 <IR> for FY20, an integrated reporting disclosure score was developed to assess the disclosure quality provided by the sampled companies. Three research questions were tested through logistic regressions.

Non-financial disclosure activities struggle to provide adequate information in terms of potential future scenarios, risk assessment and forward-looking analyses. However, companies incorporated in “Anglo-Saxon” territories drafted integrated reports of higher quality. More recently, incorporated companies have made a greater effort to measure and report COVID-19 pandemic impacts on environmental, social and governance and business activities, also increasing their risk assessment and mitigation efforts. Concerning the determinants of disclosure quality, leverage, corporate governance structures, country of incorporation and belonging to “high impact” industries all lead to a higher quality of <IR> disclosure.

Examining in detail corporate social responsibility activities and corporate governance integrity is pivotal to orienting strategy towards sustainable trajectories: to do so, corporate reporting and disclosure practices are essential tools. In this context, corporate governance systems that emphasize board diversity are proven, even in disruptive circumstances, to play a crucial role in providing corporate reports of higher quality. High disclosure quality that goes beyond mere financial results is considered to be necessary to remain competitive strategically, socially and environmentally.