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Increasingly, emerging information technologies such as shared software and continuous accounting are offering alternative ways to perform accounting tasks in a supposedly more efficient fashion. Yet, few studies have investigated how they affect the provision of accounting services, especially in the context of small accounting firms, which provide legal and tax services to entrepreneurs and businesses. Drawing on the service perspective, the paper critically examines how technological innovation challenges and reconfigures the co-production of accounting services in these firms.

The paper answers calls issued in prior studies to conduct empirical research on emerging information technologies for accountants. It focuses on the specific context of small accounting firms and draws on interviews with small accounting firms' managers (n = 20).

The study emphasizes five significant challenges that accounting firm managers face when using information technologies to support the provision of their services (ensuring reliability, factoring in their heterogeneous client base, repricing, training clients to use new technologies and promoting advisory services). Information technologies are shown to have a structuring role in the co-production of accounting services, as they lead to reconfigurations of the relationships between accountants and their clients. A range of four configurations is developed to highlight accountants' strategies to maintain collaborative relationships with their clients while integrating new technologies into their work practices.

By conceptualizing accounting services as a co-production process, the paper offers new insights into the implications of emerging information technologies for small accounting firms.

The effect of the transition toward digital technologies on today’s businesses (i.e. Industry 4.0 transition) is becoming increasingly relevant, and the number of studies that have examined this phenomenon has grown rapidly. However, systematizing the existing findings is still a challenge, from both a theoretical and a managerial point of view. In such a setting, the knowledge management (KM) discipline can provide guidance to address such a gap. Indeed, the implementation of fundamental digital technologies is reshaping how firms manage knowledge. Thus, this study aims to critically review the existing literature on Industry 4.0 from a KM perspective.

First, the authors defined a structuring framework to highlight the role of Industry 4.0 transition along with absorptive capacity (ACAP) processes (acquisition, assimilation, transformation and exploitation), while specifying what is being managed, that is data, information and/or (actual) knowledge, according to the data-information-knowledge (DIK) hierarchy. The authors then followed the systematic literature review methodology, which involves the use of explicit criteria to select publications to review and outline the stages a process has to follow to provide a transparent and replicable review and to analyze the existing literature according to the theoretical framework. This procedure yielded a final list of 150 papers.

By providing a clear picture of what scholars have studied so far on Industry 4.0 transition, in terms of KM, this literature review highlights that among all the studied digital technologies, the big data analytics technology is the one that has been explored the most in each phase of the ACAP process. A constructive body of research has also emerged in recent years around the role played by the internet of things, especially to explain the acquisition of data. On the other hand, some digital technologies, such as cyber security and smart manufacturing, have largely remained unaddressed. An explanation of the role of these technologies has been provided, from a KM perspective, together with the business implications.

This study is one of the first attempts to revise the literature on Industry 4.0 transition from a KM perspective, and it proposes a novel framework to read existing studies and on which to base new ones. Furthermore, the synthesis makes two main contributions. First, it provides a clear picture of the different digital technologies that support the four ACAP phases in relation to the DIK hierarchy. Accordingly, these results can emphasize what the literature has looked at so far, as well as which digital technologies have gained the most attention and their impacts in terms of KM. Second, the synthesis provides prescriptive considerations on the development of future research avenues, according to the proposed research framework.

Semantic technologies are a potential approach to enhancing the use of the web of knowledge. An experiment was conducted to investigate the roles of two semantic techniques, namely concept recommendation and mind maps, for females and males This paper aims to document this research.

The study compared the searching behaviours and perceptions of searching strategies in the search environment with techniques to reveal the gender difference in the use of semantic technologies. The study further investigated how the techniques influenced female and male students' searching experiences by comparing their searching behaviours and strategies in two different environments, one developed with the semantic technologies and one without.

Although the techniques were helpful for both female and male students in improving their perceptions of searching strategies, there were gender differences in sense of disorientation, problem solving and searching patterns. In particular, the techniques facilitated females to search for information beyond similarity holes, but did not demonstrate such an effect on males. However, they supported males to organize information for better use.

The study is only a small‐scale investigation. Further studies need to be conducted with a larger sample to obtain robust evidence.

In this paper, the effects of semantic technologies are evaluated from the perspectives of education and the human factor, rather than only in terms of technical performance.

This study considers transitive service triads, which consist of three dyads formed by three actors: supplier, logistics service provider and customer, who remain directly linked by one or more of the upstream and downstream flows of products, information and finances. This paper aims to explore the link between information governance, decentralized information technologies and supply chain self-organization, and their resulting impact on network performance in the transitive service triads.

Drawing upon the tenets of the theory of complex adaptive systems and supply chain practice view, this paper involves an empirical investigation that uses survey data gathered from transitive service triads in the European countries. The study uses partial least squares structural equation modeling to estimate the formative-reflective hierarchical component model and test the research hypotheses.

Information governance defines how supply chain information flows are controlled, accessed and used by a focal organization and its business partners. As empirically evidenced in this study, it can be depicted as a latent construct consisting of three distinct dimensions of information custody, information ownership and right to data access. Likewise, the study also indicates that supply chain self-organization, as a second-order construct, consists of three interactive self-organization actions undertaken by specific firms participating in the triadic arrangement. Supply chain self-organization is thus produced by firms that are reciprocally interrelated and interacting, having effects on one another. Furthermore, the study also highlights that information governance creates an environment for applying decentralized information technologies, which then positively affects supply chain self-organization. Finally, the research also empirically operationalizes the construct of network performance within the transitive service triads.

Although the results provide several major contributions to theory and implications for practitioners, the study still demonstrates some methodological constraints. Specifically, although the study uses a relatively large research sample of 350 transitive service triads, it still focuses only on a selected group of industries and is limited to investigating solely a particular type of service triads.

Given the increasing interest in investigating triads, this study examines how information governance and decentralized information technologies support supply chain self-organization to yield network performance in transitive service triads.

Aims to contribute to the teleworking literature by analysing the differences between teleworking adopters and non‐adopters regarding the use and impact of information and communication technologies.

Analyses the differences on the use and impact of information and communication technologies in a sample of Spanish companies. The data for the study come from a survey of a representative sample of 479 small and medium sized companies located in Galicia, a Spanish region in the northwest of the country. The data were obtained through interviews with the company managers (CEO, systems information manager, or technology manager) between May and October of 2003

The results indicate that teleworking companies have adopted more equipment (per company and per employee), and the differences are statistically significant for all type of information equipment but personal computers. Although there is a positive correlation between the number of equipment and firm size (number of employees), there are not statistically significant differences of firm size between teleworking adopters and non adopters. Firm size is not an explanatory variable of equipment use in the adopter companies.

Contributes to the teleworking literature by analysing the differences between teleworking adopters and non adopters regarding the use and impact of information and communication technologies

The purpose of this study is to examine the impact of information technologies and technology-enabled social networks on the efficiency of knowledge management processes in the Middle Eastern audit and consulting companies.

Scientific literature analysis, structural equation modeling and expert evaluation (structured questionnaire) were used to develop the research model, collect data from the audit and consulting companies’ experts and test the research hypotheses.

The empirical results of this research supported the hypotheses stating that information technologies and social networks positively affect the knowledge management cycle, including five processes (acquisition, creation, storage, sharing and application) within the Middle Eastern audit and consulting companies.

The research results were generated from the Middle Eastern audit and consulting companies, which form a limitation concerning the geographical area and the business sector.

From the results of this study, audit and consulting companies, as well as organizations and society broadly, would benefit via the positive effect of information technologies and technology-enabled social networks on the whole knowledge management cycle, which has a further impact on organizational performance. These practical implications are related to a more open, sharing culture that drives organizational performance to the members and stakeholders of organizations, which, in turn, benefits society.

This research analyzes information technologies and technology-enabled social networks’ impact on knowledge management processes, particularly in the context of the Middle Eastern audit and consulting companies. While the phenomena have received some attention in the prior scientific research, the studied context so far remained under-researched, where a gap is found in studying the knowledge management cycle as a whole.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

To provide executives and scholars with pragmatic understanding about integrating knowledge management strategy and technologies in business processes for successful performance.

A comprehensive review of theory, research, and practices on knowledge management develops a framework that contrasts existing technology‐push models with proposed strategy‐pull models. The framework explains how the “critical gaps” between technology inputs, related knowledge processes, and business performance outcomes can be bridged for the two types of models. Illustrative case studies of real‐time enterprise (RTE) business model designs for both successful and unsuccessful companies are used to provide real world understanding of the proposed framework.

Suggests superiority of strategy‐pull models made feasible by new “plug‐and‐play” information and communication technologies over the traditional technology‐push models. Critical importance of strategic execution in guiding the design of enterprise knowledge processes as well as selection and implementation of related technologies is explained.

Given the limited number of cases, the framework is based on real world evidence about companies most popularized for real time technologies by some technology analysts. This limited sample helps understand the caveats in analysts' advice by highlighting the critical importance of strategic execution over selection of specific technologies. However, the framework needs to be tested with multiple enterprises to determine the contingencies that may be relevant to its application.

The first comprehensive analysis relating knowledge management and its integration into enterprise business processes for achieving agility and adaptability often associated with the “real time enterprise” business models. It constitutes critical knowledge for organizations that must depend on information and communication technologies for increasing strategic agility and adaptability.

Developing methodically sound approaches for defining and analysing measurements of sectoral science and technology (S&T) priorities is a key pre-requisite of a successful and effective state science, technology and innovation management system. This paper aims to present the results of research into the evolution of Russia’s S&T priorities in information and communication technologies (ICTs) based on a system founded on detailed profiles for sectoral critical technologies (CTs) supplemented by quantitative statistics on the development of the information society in Russia.

This analysis of Russia’s ICT S&T priorities was broken down into three periods which tie in with milestones when large-scale changes in ICT were observed: 2002-2006; 2007-2010; 2011-2015.

This paper presents the results of research into the evolution of Russia’s S&T priorities in ICTs based on a system founded on detailed and carefully studied profiles for sectoral CTs supplemented by quantitative statistics on the development of the information society in Russia. An important aspect in support of this approach is regular large-scale processes to update the profiles of sectoral CTs (on average once every five years) and to conduct statistical observations in ICT (once every year). The involvement in this process of updating CTs of large (500 or more) numbers of sectoral experts representing industry leaders, research and educational institutions, core ministries and regulatory bodies guarantees a comprehensive cross-section in researching and profiling CTs in different important areas: science, production and government administration.

For more than 15 years, the Higher School of Economics has been conducting a range of statistical studies on ICT: the amount of goods and services output in the ICT sector and the level of diffusion and use of ICT in the economy, social sphere and public and private life. The results of these studies are used as an evidence base when defining and updating STI priorities to develop Russia’s ICT industry. This paper presents a retrospective view of the evolution of Russia’s S&T priorities from 2002 to the present and discusses the effects of ICT’s transformation in specific changing markets and identifies priority areas for the future.

Distributed trust technologies, such as blockchain, propose to permit peer-to-peer transactions without trusted third parties. Yet not all implementations of such technologies fully decentralize. Information professionals make strategic choices about the level of decentralization when implementing such solutions, and many organizations are taking a hybrid (i.e. partially decentralized) approach to the implementation of distributed trust technologies. This paper conjectures that while hybrid approaches may resolve some challenges of decentralizing information governance, they also introduce others. To better understand these challenges, this paper aims first to elaborate a framework that conceptualizes a centralized–decentralized information governance continuum along three distinct dimensions: custody, ownership and right to access data. This paper then applies this framework to two illustrative blockchain case studies – a pilot Brazilian land transfer recording solution and a Canadian health data consent sharing project – to exemplify how the current transition state of blockchain pilots straddles both the old (centralized) and new (decentralized) worlds. Finally, this paper outlines the novel challenges that hybrid approaches introduce for information governance and what information professionals should do to navigate this thorny transition period. Counterintuitively, it may be much better for information professionals to embrace decentralization when implementing distributed trust technologies, as hybrid models could offer the worst of both the centralized and future decentralized worlds when consideration is given to the balance between information governance risks and new strategic business opportunities.

This paper illustrates how blockchain is transforming organizations and societies by highlighting new strategic information governance challenges using our original analytic framework in two detailed blockchain case studies – a pilot solution in Brazil to record land transfers (Flores et al., 2018) and another in Canada to handle health data sharing consent (Hofman et al., 2018). The two case studies represent research output of the first phase of an ongoing multidisciplinary research project focused on gaining an understanding of how blockchain technology generates organizational, societal and data transformations and challenges. The analytic framework was developed inductively from a thematic synthesis of the findings of the case studies conducted under the auspices of this research project. Each case discussed in detail in this paper was chosen from among the project's case studies, as it represents a desire to move away from the old centralized world of information governance to a new decentralized one. However, each case study also represents and embodies a transition state between the old and new worlds and highlights many of the associated strategic information governance challenges.

Decentralization continues to disrupt organizations and societies. New emerging distributed trust technologies such as blockchain break the old rules with respect to the trust and authority structures of organizations and how records and data are created, managed and used. While governments and businesses around the world clearly see value in this technology to drive business efficiency, open up new market opportunities and create new forms of value, these advantages will not come without challenges. For information executives then, the question is not if they will be disrupted, but how. Understanding the how as will be discussed in this paper provides the business know how to leverage the incredible innovation and transformation that decentralized trust technology enables before being leapfrogged by another organization. It requires a change of mindset to consider an organization as one part of a broader ecosystem, and for those who successfully do so, this paper views this as a strategic opportunity for those responsible for strategic information governance to design the future instead of being disrupted by it.

This paper presents a novel analytic framework for strategic information governance challenges as we transition from a traditional world of centralized records and information management to a new decentralized world. This paper analyzes these transitions and their implications for strategic information governance along three trajectories: custody, ownership and right to access records and data, illustrating with reference to our case studies.

This paper predicts a large number of organizations will miss the opportunities of the new decentralized trust world, resulting in a rather major churning of organizations, as those who successfully participate in building the new model will outcompete those stuck in the old world or the extremely problematic hybrid transition state. Counterintuitively, this paper argues that it may be much less complex for information executives to embrace decentralization as fast as they can, as in some ways the hybrid model seems to offer the worst of both the centralized and future decentralized worlds with respect to information governance risks.

This paper anticipates broader societal consequences of the predicted organization churn, in particular with respect to uncertainty about the evidence that records provide for public accountability and contractual rights and entitlements.

Decentralized trust technologies, such as blockchain, permit peer-to-peer transactions without trusted third parties. Of course, such radical shifts do not happen overnight. The current transition state of blockchain pilots straddles both the old and new worlds. This paper presents a theoretical framework categorizing strategic information governance challenges on a spectrum of centralized to decentralized in three primary areas: custody, ownership and right to access records and data. To illustrate how decentralized trust is transforming organizations and societies, this paper presents these strategic information governance challenges in two blockchain case studies – a pilot Brazilian land transfer recording solution and a Canadian health data consent sharing project. Drawing on the theoretical framework and case studies, this paper outlines what information executives should do to navigate this thorny transition period.