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The purpose of this study is to develop a research agenda on internal controls for offshored accounting processes. It further develops a linkage between internal controls of offshored accounting processes and auditing of the organization. Offshoring of accounting processes has become a common business practice, pursued by firms to reduce costs and focus on core competencies. However, our understanding about internal controls of these offshored processes is limited.

Grounded in theory that is supported by prior literature and interviews with practitioners, this paper attempts to develop a research agenda on internal controls for offshored accounting processes.

The main findings of our study suggest that while offshoring saves costs and allows the clients to focus on their core competencies, it also poses risks to the clients’ organizations. To mitigate these risks and comply with the regulatory requirements of the countries where the clients are located, clients and their offshore vendors need to effectively establish adequate internal controls for offshored business processes. Clients should seek those vendors who have appropriate processes in place and are willing to provide Service Organization Control (SOC) reports (or at least are capable of getting a SOC report in the near future). Moreover, clients should avoid offshoring the processes that would exist in defective internal control systems. Similarly, vendors should avoid undertaking those processes for which they are incapable of maintaining efficient internal controls.

Our study has implications for academicians as well as practitioners on understanding the determinants and consequences of internal control for offshored processes.

While internal controls for offshored accounting process and related regulatory changes have been increasingly important topics, little research has been devoted to explore their implications on accounting and auditing literature. We attempt to bridge this gap by synthesizing prior research on internal controls and auditing, and further developing a set of research questions for academic research. Our hope is to spur a new area of research that has not been explored before.

Purpose – The purpose of this paper is to analyse knowledge transfers in transnational corporations. Design/methodology/approach – The paper develops a conceptual framework for the analysis of knowledge flow transfers in transnationals. Based on this theoretical framework, the paper propose's research hypotheses and builds a causal model that links the constructs of the model (knowledge stickiness factors, internal/external knowledge flow transfer, and competitive advantage). Findings – The competitive advantage of a transnational organisation lies to a great extent in its ability to identify and transfer strategic knowledge between its geographically dispersed and diverse locations. Transnational corporations face major challenges in the current competitive environment. The transnational corporation must learn how to exploit its specific resources – either acquired in the country of origin or in foreign markets. It cannot forget that the source of a long‐term competitive advantage is focused on the variety of skills and diversity of knowledge. Transnationals can benefit from international fertilisation, because knowledge exploration and exploitation activities are closely related with the concepts of synergies, interdependences and interactive organisational learning. Practical implications – The paper proposes a causal model that links strategic variables in the knowledge flow transfer to the achievement of a competitive advantage for the firm. As a further avenue for research, there are plans to test this model with a sample of USA pharmaceutical companies with subsidiaries abroad. Originality/value – The paper provides great value both for academics and executives interested in the analysis of the complexity of knowledge transfer in transnational corporations.

The aim of this study is to provide some important insights for knowledge stickiness from the perspective of the characteristic of knowledge and the people engaged in the knowledge transfer. It proposes an empirical model about factors that influence knowledge stickiness.

Based on knowledge-based view (KBV), this paper systematically elaborated the research model, and then conducted a survey to test the hypotheses. Data were collected by face-to-face interviews in R&D team of knowledge-intensive firms in China. The empirical results generally support the proposed hypotheses.

The paper provides empirical insights about how the knowledge transfer willingness, transfer ability, knowledge residence, knowledge articulability and absorption ability affect the knowledge stickiness in the process of knowledge transfer in R&D team.

This paper provides guidelines about how firms should optimally respond to knowledge stickiness in knowledge transfer process practically.

The proposed framework helps to understand what factors impact knowledge stickiness in R&D teams. Furthermore, the research also provides guidelines about how firms should optimally respond to knowledge stickiness in knowledge transfer process practically from both aspects of characteristics of knowledge itself and people involved in knowledge transfer.

This study, grounded on KBV, constructs a countermeasure model of weakening knowledge stickiness, which contributes to an understanding of factors leading to the success or failure of knowledge transfer. It eventually theoretically extends the KBV of the firm and commits to improve the efficiency and effectiveness of knowledge transfer practically.

This study aimed to investigate the effects of internal stickiness (IS) on the success of projects through the perception of managers involved in projects.

This study collected 253 valid responses from project managers, using a validated IS scale and project success scale. The results were analyzed using nonparametric correlation due to the nature of the data.

The dimensions of success are interrelated, and IS, considering the barriers to knowledge transfer, is negatively related to all of these dimensions. This confirms the importance of the behavior of the individual and the team, rather than only formal processes to avoid IS and positively impact the success of projects.

The tacit and behavioral component of knowledge management needs to be further explored in practice. Project management activities need to pay greater attention to knowledge development, knowledge transfer and learning between those involved in the project and within a company.

The study provides a better understanding of knowledge transfer barriers, represented by the IS construct, to the success of projects. The success of projects depends on the relationship with teams that include members of organizational sectors not related to the existence of permanent project management teams. The relationship contributes to the successful transfer of knowledge between the recipient and the source of knowledge according to the recipient's needs.

This study aims to provide insight to the little-researched phenomenon of reverse knowledge flow within multinational corporations (MNCs) and to explain the role of managerial attention in exploiting the prospect of knowledge transfer from subsidiaries located in developing countries.

Existing literature across disciplines has been integrated to provide a clear description of the concept of reverse knowledge flow and managerial attention, in order to explain the role of managerial attention in reverse knowledge transfer activities within MNCs. Two pilot studies were conducted on European MNCs to build the background for this study.

Managerial attention is a key factor in recognising potential source of knowledge within the multinational network, and a prior requirement for knowledge transfer to take place. Attention decisions are partially based on the knowledge source location, awareness/attractiveness, and the strategic importance. Thus, MNCs can adopt managerial practices and control mechanisms to influence the attention of executives and achieve higher knowledge flow from subsidiaries.

There is a need to undertake empirical research and in-depth case studies of knowledge management practices using the arguments and framework provided in this article.

MNCs can develop mechanisms for overcoming attention biases influence on reverse knowledge flow. The attention based approach can lead to better subsidiary integration and knowledge management practices in MNCs.

This study advances the theory on reverse knowledge flow in MNCs by presenting an attention based theoretical framework for effective knowledge transfer.

The purpose of this paper is to deal with the transfer of lean practices between different units in multi-plant organizations with different levels of adoption of lean practices. It investigates how certain influential contextual variables – i.e. lean standards development, lean transfer team composition, source characteristics, recipient national environment and corporate lean programme deployment – can influence stickiness in the different phases of lean transfer process.

This paper opted for the multiple-case study method and examines six lean transfer projects at a dyadic level, that is, between a source and a recipient unit. The authors focussed on companies with headquarters in Europe with an attested experience in lean and which had recently and successfully transferred lean to subsidiaries in the USA and China.

The paper provides empirical insights about how stickiness in lean transfer projects changes during the initiation, implementation/ramp-up and integration phases. It identifies three lean transfer approaches (local, global, global and shared) and provides a set of propositions that explains how sociocultural traits of recipient environment (China vs USA) and lean transfer approach affect stickiness in each phase.

Literature on stickiness in lean transfer is at an early stage and very fragmented. Unlike previous contributions in the field, this paper provides an interpretation of the dynamics of stickiness in lean transfer at a micro-level (i.e. for each single phase of the lean transfer process). In addition, it develops a fuller understanding of the influence of context on lean transfer by adopting a configurational view, i.e. studying the joint effect of contextual variables on stickiness, which is a novelty in the lean transfer literature.

Considering the greenwashing risk of symbolic environmental management, this study aims to distinguish the motivation for environmental investment growth (EIG) from the corporate cost stickiness and anti-stickiness perspectives.

This study analyzes the impact of substantive and symbolic environmental management on cost stickiness. Subsequently, competing hypotheses are proposed. Finally, empirical tests are conducted on Chinese A-share listed companies from 2010 to 2019.

EIG significantly improves enterprises’ cost stickiness. The cost of high EIG enterprises does not decrease significantly with a decline in income compared to other enterprises, which is consistent with the motivation for substantive environmental management. Enterprises with high asset specificity and optimistic management expectations show more obvious substantive environmental management. Government and public environmental concerns cause more pronounced substantive environmental management.

An evaluation of corporate environmental responsibility should take into account both what the company has disclosed and what it has actually done.

Governments and the public should have a comprehensive understanding of corporate environmental management. They need to strengthen their ability to recognize symbolic environmental management and support substantive environmental management.

Fundamental to the evaluation of corporate environmental responsibility, this study distinguishes the motivations for corporate EIG disclosures from the cost stickiness perspective to avoid the risk of greenwashing. Hypotheses on the impact of substantive and symbolic environmental management on cost stickiness are presented. This study verifies the substantive environmental management characteristics of listed Chinese companies.

The aim of this paper is to examine the moderating role of information communication technology (ICT) competencies in enhancing knowledge transfer and mitigating the effects of two key knowledge barriers, namely knowledge stickiness and knowledge ambiguity, thereby increasing the firm's innovation competitive advantage.

The study is carried out in the context of the healthcare industry in Taiwan. A total of 160 questionnaires were distributed to hospitals and 112 usable responses were received, representing a response rate of 70 percent. Hierarchical regression analysis was used to analyze the data.

The results show that ICT competencies do enhance knowledge transfer inside hospitals. Although knowledge stickiness and knowledge ambiguity have negative effects on knowledge transfer, the negative effects can be moderated by ICT competencies (defined in terms of competencies in computer‐assisted instruction, interactive videoconferencing, and hand‐held technology).

Among the three ICT competencies, computer‐assisted instruction and hand‐held technology have the largest and smallest effects on the relationship between knowledge barriers and knowledge transfer. The results also allow decision makers for forward‐looking allocation of ICT competencies.

The study presents a valid model that comprises the antecedents, moderators (three specific types of ICT competencies), and consequences of knowledge transfer for innovation competitive advantage of healthcare organizations.

The provision of high-quality e-Government services requires efficient and collaborative sharing of data across varied types of government agencies. However, interagency government data sharing (IDS) is not always spontaneous, active and unconditional. Adopting a stickiness theory, this paper reports on a research study, which explores the causes of data stickiness in IDS.

This study employed an inductive case study approach. Twenty-three officials from the government of City M in Hubei Province, Central China, were approached and interviewed using a semi-structured question script.

The analysis of the interview data pointed to 27 causes of data stickiness in five main themes: data sharing willingness; data sharing ability; data articulatability; data residence; and data absorptive capacity. The analysis revealed that interagency tensions and lack of preparedness of individual agencies are the main causes of data stickiness in IDS.

The case setting is based on China's Government, but the findings offer useful insights and indications that can be shared across international borders.

The purpose of this paper is to examine challenges multinational companies face during the diffusion of their information security policies. Parent companies use these policies as their discourse for legitimization of their practices in subsidiaries, which leads to value conflicts in subsidiaries. The authors postulate that, when properly crafted, information security policies can also be used to reduce the very conflicts they are creating.

The proposed framework is conceptualized based on the review of literatures on multinational companies, information security policies and value conflict.

The authors identified three factors that may lead to value conflict in subsidiary companies: cultural distance, institutional distance and stickiness of knowledge. They offer three recommendations based on organizational discourse, ambidexterity and resource allocation to reduce value conflict.

The authors postulate that information security policies are the sources of value conflict in subsidiary companies. Yet, when crafted properly, these policies can also offer solutions to minimize value conflict.

The proposed framework can be used to increase policy diffusion success, minimize value conflict and, in turn, decrease information security risk.

The growing literature on information security policy literature is yet to examine the diffusion of policies within multinational companies. The authors argue that information security policies are the source of, and solution to, value conflict in multinational companies.