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Although the financial shared service (FSS) mode has become a well-established organizational arrangement, current information system (IS) research remains limited and mixed. The purpose of this study is to narrow research gaps in the literature on shared services from an FSS practice perspective. The following research questions guide this study: (1) what are the important antecedents of FSS implementation? (2) what is the impact of FSS implementation on firm performance?

Drawing on the technology–organization–environment (TOE) framework and previous innovation studies, this study explores the impact of FSS implementation on firm performance. A questionnaire survey was conducted on Chinese firms using partial least squares (PLS) for data analysis.

The authors find technological, organizational and environmental factors affect the extent and depth of FSS implementation. The empirical results show that relative advantage, compatibility, top management support, managerial obstacles and competitive pressure significantly affect FSS implementation, but bandwagon pressure does not have a direct impact on it. Top management support is the most important factor, and managerial obstacles and compatibility are controllable and manageable factors for firms. The study confirms that FSS improves the financial and non-financial performance of firms significantly, and the degree of improvement in non-financial is greater than that in financial performance.

A comprehension of the key factors influencing FSS implementation will help companies predict weaknesses in their implementation plan and design suitable strategies to handle deployment to achieve these benefits. Managers can make a comprehensive decision regarding the long-term development of combining FSS and the suitability of companies.

The findings contribute to the shared services implementation theory by identifying a set of theoretical factors that shape a firm's shared service implementation. This study provides empirical support to gauge the impact of FSS implementation on firm performance and provides new evidence for a shared-service payoff study. Moreover, the study extends the applicability of the TOE framework and the balanced scorecard (BSC) viewpoint to the FSS implementation field.

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.

The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.

The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.

This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.

This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.

The purpose of this paper is to explore the emergence of innovation in smart service systems to conceptualize how actor’s relationships through technology-enabled interactions can give birth to novel technologies, processes, strategies and value. The objectives of the study are: to detect the different enablers that activate innovation in smart service systems; and to explore how these can lead dynamically to the emergence of different innovation patterns.

The empirical research adopts an approach based on constructivist grounded theory, performed through observation and semi-structured interviews to investigate the development of innovation in the Italian CTNA (Italian acronym of National Cluster for Aerospace Technology).

The identification and re-elaboration of the novelties that emerged from the analysis of the Cluster allow the elaboration of a diagram that classifies five different shades of innovation, introduced through some related theoretical propositions: technological; process; business model and data-driven; social and eco-sustainable; and practice-based.

The paper embraces a synthesis view that detects the enabling structural and systems dimensions for innovation (the “what”) and the way in which these can be combined to create new technologies, resources, values and social rules (the “how” dimension). The classification of five different kinds of innovation can contribute to enrich extant research on value co-creation and innovation and can shed light on how given technologies and relational strategies can produce varied innovation outcomes according to the diverse stakeholders engaged.

This research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using a multi-period difference-in-differences (DID) model, the study aims to empirically examine the correlation between the adoption of FSSCs and the quality of accounting information.

The study uses a robust methodology to evaluate the relationship between FSSCs and accounting information quality (AIQ). Leveraging the established FSSCs within China’s A-share listed companies as the treatment group, this research adopts a multi-period DID model. This approach enables a rigorous empirical examination of the influence exerted by FSSCs on the overall quality of accounting information.

The present study delves into the impact of FSSCs on AIQ and conducts empirical analysis using data from Chinese A-share listed companies between 2004 and 2021. The findings substantiate that: FSSCs significantly bolster the quality of accounting information, a conclusion retained even after robustness tests. Specifically, FSSCs exhibit a positive correlation with the comparability, timeliness and disclosure quality of accounting information while demonstrating no significant influence on relevance, robustness and reliability factors.

First, the analysis primarily rests upon data from Chinese A-share listed companies between 2004 and 2021, potentially constraining the generalizability of findings across diverse contexts. Second, despite controlling for various factors, unobserved variables or external factors not encompassed in the model might influence the relationship between FSSCs and AIQ. Additionally, the study’s reliance solely on quantitative data confines exploration into qualitative aspects that might offer a more comprehensive understanding of FSSCs’ impact on AIQ.

This paper establishes a nuanced connection between FSSC operations and AIQ, furnishing direct empirical evidence for their economic implications and propounding a novel avenue for augmenting AIQ. And, it furnishes guidance for forthcoming FSSC development, accentuating the necessity of harnessing information technology to enhance the relevance, reliability and robustness of accounting information.

Majority of prior empirical studies assessing AIQ have focused on singular indicators, lacking a comprehensive depiction of its overall level. To address this gap, this paper pioneers the construction of a comprehensive index for AIQ, providing a holistic representation of its level. Furthermore, this study stands as the inaugural investigation into the relationship between China’s A-share listed firms’ FSSCs and the quality of accounting information.

Knowledge management (KM) capability plays an important role in the promotion of firm performance in the knowledge economy era. However, empirical evidence on how KM capability affects firm performance is still limited. The study therefore aims to explore the impacts of internal and external KM capabilities on firm performance via the parallel mediation of efficiency-centered and novelty-centered business model innovations (BMIs).

The authors empirically analyzed a survey data of 295 Chinese innovative enterprises by applying partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA).

According to the results of PLS-SEM, the relationship between internal KM capability and firm performance is not significant, instead it is fully mediated by efficiency-centered and novelty-centered BMIs. External KM capability can directly and positively affect firm performance, while the relationship is also partially mediated by BMIs. Furthermore, the authors recognized the antecedent conditions for high-level and low-level firm performance by fsQCA analysis, which substantiate the above findings.

It not only enriches the literature that links KM and innovation management but also contributes to the new theoretical perspective on firm sustainable growth. Methodologically, it combines symmetric and asymmetric analyses together. Additionally, it provides some insights for managers to understand how KM capability drives firm performance through BMI.

This study aims to investigate the predictive role of team personality composition in facilitating shared leadership through team member exchange (TMX), while also to examine the moderating effect of organizational culture.

The authors conducted a two-stage online survey and selected the customer service teams, claims teams and financial teams of 26 Chinese insurance companies as the research samples. The authors finally obtained validated questionnaires from 107 teams with 457 members. The hypothesized relationships were tested using SPSS 25.0 and Mplus.

The results indicate that both team relationship-oriented and task-oriented personality composition have significant positive effects on shared leadership with team-member exchange serving as a full mediator for both paths. As a boundary condition, organizational culture (i.e. including internal integration values and external adaptation values) has a moderating effect on the influence of TMX on shared leadership.

The study investigates the predictive role of team personality composition on shared leadership, which complements the empirical studies of shared leadership antecedents in the literature. Drawing on social exchange perspective, the authors find out that TMX serves as a mediator between team personality composition and shared leadership. The authors also identify the moderating effect of organizational culture on the emergence of shared leadership. The research emphasizes the contextual boundary condition in this process.

Using perspectives from the technology affordance and social capital theories, this study aims to unpack the process through which platform-enabled co-development unfolds in supply chain contexts. Specifically, it explores how innovation outcomes can be fostered through platform affordances and supply chain relationship (SCR) capital.

The paper integrates literature on digital platforms, SCRs and co-development to produce an integrative framework, developing propositions on the relationships among digital platforms, SCR capital and innovation outcomes.

The authors identify affordances for distinctive strategic use of platforms: value co-creation, relationship building and strategic learning. The authors discuss ways in which each affordance contributes to the advances in SCR capital, thus altogether enabling focal firms to orchestrate and integrate internal and external resources to attain incremental and radical innovation.

Based on the proposed research framework, further empirical studies can use quantitative data to measure the relationship between affordances and SCR capital and use longitudinal case studies to explore how affordances and SCR capital evolve to provide more fine-grained and contextualised information in different research settings.

This paper sheds light on how the relation between the adoption of digital platforms and SCR capital shapes digitally enabled service co-development. The authors provide an alternative explanation of resource integration in platform-mediated supply chain contexts and enrich the related literature on how digital platforms can maximise value from introducing ambidextrous innovation by leveraging internal and external resources.

(Digital) servitization, referring to service-driven strategies and their increasing implementation in manufacturing, is one of the most rapidly growing areas in industrial service research. However, the cultural change involved in successful servitization is a phenomenon that is widely observed but poorly understood. This research aims to clarify the processes of social construction as manufacturers change their organizational culture to transform into industrial service providers.

This research takes a systematic approach to integrate disparate literature on servitization into a cohesive framework for cultural change, which is purposefully augmented by rationale culled from organizational learning and sensemaking literature.

The organizational learning framework for cultural change in servitization introduces a dynamic perspective on servitizing organizations by explaining social processes between organizational and member-level cultural properties. It identifies three major cultural orientations toward service, digital and learning that govern successful servitization.

This research contributes to the servitization literature by presenting a new approach to reframe and explore cultural change processes across multiple levels, thus providing a concrete starting point for further research in this area.

This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).

The study draws from unique in-depth interviews with service workers who resigned from an accounting shared service centre (SSC), discussing the reasons behind the resignations. Following an abductive approach, organisational justice theory is used to analyse the service workers' perceptions of negative interactions and to link the negative interactions to the use of the PMS.

The findings suggest that negative workplace interactions are characterised by cost consciousness, inequality and competitiveness. These interactions are attributed to the use of a PMS in the centre and are related to perceptions of distributive, procedural and interactional injustice.

Managers and leaders of shared service–type organisations should not rely on PMSs as an all-encompassing solution; instead, they should acknowledge the fairness of the use of PMSs. Moreover, HR professionals should choose and train employees to apply PMSs fairly. Fairness is important in work allocation, resourcing, monitoring, giving feedback, recognising good performance, promotion and interaction between peers.

This study contributes to the literature by taking an overall perspective on PMSs to analyse and explain the unintended negative consequences of a PMS in a highly scripted and monitored work environment that is usually considered appropriate for such a system's use. Through the analysis, the study highlights pitfalls in the use of a PMS and the importance of interactional injustice not only between but also within organisational levels.

This paper aims to explore the challenges and opportunities faced by buying centers in small and medium enterprises (SME) manufacturing companies in view of recent technological changes and the virtualization of communication.

This study uses a qualitative approach with multiple case studies to portray complex realities within the buying centers in the manufacturing SME context. The authors selected five Italian companies to portray the diverse characteristics, practices and policies of relevant stakeholders before reaching saturation with the issues explored.

The authors find that interactions among buying center members are more effective with greater collaboration and exchange (as opposed to competition and a struggle for power). Virtual/hybrid relations require greater intra-group cooperation, whereas diverse backgrounds and collaborative interactions help the flexibility and performance of the buying center. Greater use of technology produces certainty and automation, but it may also cause overload and biases that can be solved with the ability to analyze and clear responsibility for decisions.

The authors studied only five Italian companies in this study. Future research in other countries with diverse cultural and socio-economic conditions and methods would help extend this research.

The findings would improve the understanding of the challenges of adopting new purchase process technologies that would help automate routine tasks, produce useful data and support decision-making.

Unlike prior studies, this study uses an exploratory design to study the evolution of buying centers in SMEs to seek deeper insights into the challenges and opportunities faced by SMEs because of the growing use of emerging technologies.