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This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.

The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.

The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.

Internal auditors may understand their practice differently through the archetypes that result from this study.

Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.

This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.

The aim of this paper is to investigate the role of boundary management when firms should implement open innovation.

The relevant literature on strategic management, firm boundaries and open innovation fields is revised and critically assessed. An interpretive-qualitative methodology is applied to analyse empirical data obtained from a questionnaire and subsequent interviews of a sample of Italian listed firms. By critically integrating literature review and empirical analysis, a framework is provided with the objective of supporting open innovation implementation.

The study shows that on the one hand, open innovation and many modern paths of growth are connected to a firm's boundaries and that on the other hand, boundary management plays a key role in the implementation of open innovation.

The paper has implications for practitioners by driving them to shift the focus of open innovation implementation towards the management of boundaries, in which boundary capabilities and activities play a key role.

This paper sheds light on the advantages and risks that can jeopardize a successful opening up innovation processes without the effective management of boundary studies. Thus, the authors identify and propose causes for reflection and tools maximizing potentiality and reducing risks in the implementation of such processes.

Contemporary service and marketing research on value co-creation and value co-destruction assume a one-dimensional view on value, ranging from positive value co-creation, alignment and high value to negative value co-destruction, misalignment and low value. This limitation has recently led researchers to conceptually develop more dynamic spatial-temporal models of how value is formed during the interaction, e.g. in terms of different relationships between practice elements (procedures, understandings and engagements) both within and between actors in “value formation spaces”. However, much of this research awaits validation and is in need of more details. This study aims to address this limitation with the purpose of detailing how and why the mechanisms in such spaces are formed.

Two different and interlinked typologies were analytically derived from previous research and applied on ethnographically-inspired multi-perspective empirical data from a service combining health care and transport service ecosystems, using a combination of interviews, observations and service design methodologies. The design in combination with a practice theory perspective was used to articulate crucial aspects related to understanding the dynamics of value co-formation for elaborative and illustrative purposes.

The study contributes to service theory by conceptualizing as follows: a typology consisting of nine different configurations of practice elements (within and between such elements) and eight possible directions that value formation can take, suggesting a theory that explains value co-creation, value co-destruction and mixed cases.

Although the findings have been developed in a specific empirical context, they articulate a conceptualization applicable to many other service and marketing value co-formation settings.

The typologies are conceptual tools to be used in identifying and measuring the alignment/misalignment of practice elements in complex organizations. The empirical findings uncover service problems faced by disabled customers.

The suggested typologies can guide research and practitioners in understanding and analysing value co-formation mechanisms in complex service settings.

This paper considers supply chain management organizations with the aid of 'chaotic systems theory' developed originally in physics and mathematics. Since innovations in supply chain management are vital for organizational survival 'complex systems theory' may assist in fine-tuning managerial philosophies that provide stability in supply chain management because it is on the boundary of chaos that the greatest innovational creativity occurs. Neither 'management by rigid objectives' (MBO) nor 'management by instruction' (MBI) will be suitable for the information society of the twenty-first century because chaotic social systems will no longer be effectively managed. However, the capacity for self-organization will be derived essentially from how supply chain management members accept a shared set of values or principles for action-'management by values' (MBV). Complex systems theory deals with systems that show complex structures in time or space, often hiding simple deterministic rules. This theory holds that once these rules are found, it is possible to make effective predictions and even to control the apparent complexity. The state of chaos that self-organizes is attributable to the appearance of the 'strange attractor' and provides the ideal basis for creativity and innovation in the twenty-first century. In the self-organized state of chaos, social members are not confined to narrow roles and gradually develop their capacity for differentiation and relationships, growing progressively towards their maximum potential contribution to the efficiency of the organization. In this meaning, values act as organizers of 'attractors' of disorder, which, in the theory of chaos, are systems represented by usually regular geometric configurations that predict the long-term behavior of complex systems. In supply chain management organizations (as in all kinds of social systems) the initial principles end up as the final principles in the long term. An attractor is a model representation of the behavioral results of the system. The attractor is not a force of attraction or a goal-oriented presence in the system; it simply depicts where the system is heading based on its rules of motion. In supply chain management organizations that cultivate or shares values of autonomy, responsibility, independence, innovation, creativity, and proactivity, the risk of short-term chaos is mitigated by external complexities that organizations are currently confronting. The strategy is to alter the supply chain management's surroundings so that they can benefit from management by values (MBV).

A review of previous studies on the voices of employees and knowledge workers clarifies that paying attention to employees' voice is critical in human resource management. However, limited studies have been conducted on it, and much less emphasis has been placed compared to other human resource management activities such as human resource planning. Therefore, the voice of knowledge employees has been one of the critical issues that have attracted a great deal of attention recently. Nonetheless, there is no evidence of various comprehensive and integrated voice mechanisms. As a result, this study aims to design knowledge workers' voice patterns in knowledge-based companies specialising in information and communication technology (ICT) in Iran in May and June 2020.

This study is a qualitative grounded theory research. We collected the data from a target sample of 15 experts in knowledge-based ICT companies using in-depth semi-structured interviews. Since all the participants had practised the employee voice process, they were regarded as useful data sources. Data analysis was also performed using three-step coding (open, axial and selective) by Atlas T8, which eventually led to identifying 14 components and 38 selected codes. We placed identified components in a paradigm model, including Personality Characteristics, Job Factors, Economic Factors, Cultural Factors, Organisational Policies, Organisational Structure, Climate Of Voice in the Organisation, Management Factors, Emotional Events, Communications and Networking, Contrast and Conflict and, etc. Then, the voice pattern of the knowledge staff was drawn.

The results showed that constructive knowledge voice influences the recognition of environmental opportunities and, additionally, it helps the competitive advantages among the employees. By forming the concept of knowledge staff voice, it can be concluded that paying attention to knowledge staff voice leads to presenting creative solutions to do affairs in critical situations. The presentation of these solutions by knowledge workers results in the acceptance of environmental changes, recognition and exploitation of new chances and ideas, and sharing experiences in Iranian knowledge-based companies.

Strengthening and expanding the voice of employees in knowledge-oriented companies can pave the way to growth and development towards a higher future that prevents the waste of tangible and intangible assets.

Companies' ability to engage in knowledge workers is a vital factor in human resource management and strategic management. However, the employee voice has not been involved integrally in the context of corporate.

Although innovation ecosystems (IEs) are generally considered capable of creating shared value (SV), this potentiality has often been taken for granted and not deeply analysed, yet. As a result, in the literature, there is not a framework that defines the process of SV creation in IEs or which aspects should be considered for understanding it. Moving from these considerations, this paper aims to propose a conceptual model of how IEs can create SV, identifying the main building blocks of the process and the aspects that characterize these building blocks.

The authors reviewed the literature on IEs and value creation over the last 15 years, by structurally analysing 120 articles. On the basis of such review, the authors identified main dimensions of analysis focusing on the conceptualization of SV in IEs.

First, the authors developed a conceptual model relying on a process-based logic and framing the SV creation in terms of inputs, here intended as four key characteristics (actors, structure, governance and relations), internal processes (strategies and internal mechanisms) and outputs (the value created). Second, each element of value creation is explored, highlighting the main evidence emerging from prior studies in connection to each block.

This paper drives the identification of some relevant relationships that connect the characteristics of the IEs, the strategies and the internal mechanisms to the output of the process, i.e. the SV created.

Prior studies argue that social capital is vital for firm growth. Adding to this line of research, this paper provides more evidence regarding the contribution of bonding and bridging social ties to various aspects of small-l and medium-sized enterprise (SME) development. Building on the original data from Russia, this paper investigates the effects of firm-internal and firm-external relational ties on SME performance and geographic expansion. The findings indicate that horizontal bridging ties facilitate specific strategies of SME growth. Thus, this paper supports prior research conducted in the Asian context, and allows for extending the outcomes of bonding and bridging social capital into broader institutional settings. In addition, this study raises the question of relationship between the composition of social capital and distinct organizational characteristics of SMEs. Finally, the paper discusses the implications for future research, and outlines some practical recommendations for SMEs operating in emerging markets.