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This paper aims to explore how the time and temporal aspects are managed in a financial accounting outsourcing (FAO) transition process in an international interorganizational context. As a research outcome, the authors identify management interventions of both the service provider (SP) and the outsourcing company (OC) at both the corporate and operational levels.

The framework by Huy (2001a, 2001b) was used to analyze the qualitative data, which draw on observations, participation in 32 official meetings during the outsourcing process, informal discussions with key actors from the SP and the OC, and archival data of a single case company.

The authors illustrate how the time and temporal aspects of planned accelerated change are managed through management interventions during the FAO transition process. All four ideal intervention types (commanding, engineering, teaching and socializing) were used sequentially but also jointly to complement one another. The pacing was mostly rapid, owing to strong commanding interventions initiating almost every stage. When analyzing the FAO transition process, the authors identified four stages: contact, contract, convergence and control. Moreover, the authors focused on the role of the operational-level managers and accounting specialists of both organizations. The findings indicate that management interventions vary with the management level.

This study contributes to the interorganizational control literature by considering the time and temporal aspects in planned organizational change and the role of operational-level managers in managing large-scale changes.

Trust is an important facilitator of successful B2B relationships. The purpose of this study is to investigate affect-based antecedents of both interpersonal and interorganizational trust, and their impact on the performance of buyer–supplier relationships. The authors ask two research questions: (1) What are affect-based dimensions of interpersonal and interorganizational trust? (2) How do interpersonal and interorganizational trust influence buyers’ operational performance?

The authors use data from an original survey of 156 buyer–supplier relationships between multinational enterprise subsidiaries and local suppliers in the Thai manufacturing sector to develop a structural model in which the authors test the hypotheses.

Consistent with social exchange theory and social psychology, the empirical analysis shows that affect-based dimensions at the individual level, namely, likeability, similarity and frequent social contact, and at the organizational level, namely, supplier firm willingness to customize and institutionalization of cooperation, are important for establishing trust. In addition, interpersonal trust enhances buyers’ operational performance indirectly via interorganizational trust.

Buying and selling firms may develop organizational trust by developing processes that enhance organizational trust. Individuals with purchasing or sales responsibilities may enhance trust in their personal relationship. However, such interpersonal trust needs to be translated to the organizational level to benefit organizational performance.

The findings contribute to the literature on affect-based antecedents and outcomes of trust. Specifically, the authors offer theory and empirical evidence regarding the contribution of salespersons toward affect-based dimensions of trust and its impact on buyer’s operational performance.

This study aims to investigate the relationship between absorptive capacity, relational capital and interorganizational relationship performance and examine the moderating effect of contractual governance on this relationship.

This study used a quantitative design, analyzing data collected through a survey questionnaire. The sampling frame consisted of 111 cross-industry, small and medium-sized manufacturers in Malaysia. The research model was analyzed using structural equation modeling.

The results show that interorganizational relationship performance is positively influenced by relational capital and absorptive capacity. While absorptive capacity has a positive effect on relational capital, this study finds empirical evidence that contractual governance weakens the effect of absorptive capacity on relational capital. Furthermore, this study also examines the hitherto under-researched moderating effect of contractual government on absorptive capacity and relational capital and their relationship with interorganizational relationship performance.

This study provides insights into the interorganizational relationship among SMEs and explains the nature of knowledge management in this context. This study shows the potential role of absorptive capacity in building close cross-border interorganizational relationships.

Business model design (BMD) is essential for firms to interact with stakeholders and gain competitive advantages in a changeable business environment. The advances in digital technologies create plenty of opportunities for the transformation of BMD. However, the effect of digital-based BMD on firm performance and the underlying mechanisms are unclear. Based on dynamic capability theory, this paper aims to introduce a framework elaborating on how digital-based novelty- and efficiency-centered BMD impact firm performance.

To examine the hypotheses, the authors collect data from 277 Chinese manufacturing firms and use hierarchical regression analysis to process the data.

The results indicate that ambidextrous innovation partially mediates the impacts of digital-based novelty- and efficiency-centered BMD on firm performance. Interorganizational learning only strengthens the impact of digital-based efficiency-centered BMD on ambidextrous innovation.

This study reveals the impacts of two distinct digital-based BMD on firm performance and uncovers the underlying mechanisms, which enrich the BMD literature and provide a deeper understanding of B2B marketing.

The postponement principle concerns defining when and where value is added, usually referring to hardware components for physical products. However, in modern supply chains, software’s importance is increasing, impacting the timing and location of value-adding operations. Lacking insights into software-driven implications for postponement, we aim at elaborating on the postponement principle by contextualizing its evolution when integrating different objects (i.e. hardware and software).

We adopted an abductive approach to elaborate on the existing knowledge with original empirical insights. A single-case study with four subcases allowed us to explore postponement dimensions in the context of a global high-tech enterprise offering products that integrate hardware and software objects. As global supply chains involve multiple jurisdictions with heterogeneous regulations, we also analyzed in depth the emerging fiscal and legal implications.

Besides where and when value is added, the study illustrates that deciding who (i.e. what legal entity) is carrying out what operation on what kind of object is highly important. Moreover, fiscal and legal implications for the various legal entities strongly depend on what operations are executed and in which jurisdiction (where). The study identifies critical interrelationships among postponement dimensions when integrating hardware and software objects, highlighting the importance of understanding and managing their reciprocity with the emerging fiscal and legal risks.

We elaborate on the postponement principle by contextualizing its applications when integrating hardware and software objects in global supply chains, which include multiple jurisdictions. By formalizing the impact of the who dimension, the study contributes to developing the interorganizational perspective for postponement. Moreover, it extends the traditional cost perspective for postponement beyond the trade-off between responsiveness and cost-efficiency, suggesting that firms applying global postponement should extend their focus to also examine fiscal and legal risks for all the legal entities involved.

This paper aims to identify challenges and facilitating factors in interorganizational knowledge acquisition. For this purpose, the interorganizational settings of the Orange Line Metro Train System and Sustainable bus rapid transit (BRT) Corridor in Pakistan are examined.

This study uses an exploratory multiple case study approach. The empirical data encompasses semi-structured interviews and archival documents. Within and cross-case analyses are used for analyzing the data.

The findings identify challenges such as time pressure, knowledge hiding, finding credible information sources, organizational red tape and facilitating factors such as clear objectives, individual interest and personal commitment, and revisiting the organizational culture and environment in which interorganizational knowledge acquisition takes place.

By examining knowledge acquisition in interorganizational projects, this study contributes to the literature on knowledge-based theory.

This paper aims to explore how two dimensions of trust, calculative trust and benevolent trust, affect supplier opportunism, and further investigates how information technology (IT) infrastructure capability moderates the relationship between calculative trust, benevolent trust and local supplier opportunism.

This study uses ordinary least square regression to test the hypotheses, using survey data from 164 buyer–supplier relationships.

The findings suggest that both rational and emotional dimensions of trust, calculative trust and benevolent trust, have negative effect on the opportunistic behavior of suppliers. Furthermore, IT infrastructure capability amplifies the inhibitory effect of calculative trust on supplier’s opportunism, while diminishing the effect of benevolent trust on suppressing supplier’s opportunism.

This study investigates the impacts of both rational and emotional dimensions of trust on opportunistic behavior, thereby enhancing the comprehension of the multifaceted nature of trust in interfirm relationships and contributing valuable insights into interorganizational relationship governance. Moreover, this study reveals the double-edged moderating roles of IT infrastructure capability in supply chain relationships, presenting innovative perspectives within the research on exploring the role of IT capability in business-to-business marketing relationships.

This study aims to analyze the factors that drive or prevent interorganizational data sharing in the context of digital transformation (DT). Data sharing appears as a precondition for companies to capture emerging opportunities in supply chain management and for product-related servitization; however, there are ongoing concerns, and data are often perceived as the “new oil.” It is thus important to gain a better understanding of the determinants of firms’ decisions.

The authors develop an embedded case study analysis involving 16 firms within an extended supply network in the automotive industry. The authors focus on the peculiarities of the new context, as opposed to elements highlighted by research prior to the advent of the latest technologies. Abductive reasoning is applied to the theoretical foundations of the resource-based view, resource dependence theory and the complex adaptive systems perspective.

Data sharing is largely underpinned by factors identified prior to DT, such as data specificity, dependence dynamics and protection mechanisms and the dynamism of the business context. DT, however, can influence the extent of data sharing. New factors concern complementarities whenever data are pooled from different sources and digital platforms, as well as different forms of data ownership protection.

This study stresses that data sharing in the context of DT can be explained through established theoretical lenses, providing the integration of elements accounting for new technological opportunities.

Firms are increasingly pressured to comply with mandatory supply chain transparency (SCT) regulations. Drawing on information processing theory (IPT), this study aims to show how blockchain technology can address information uncertainty and equivocality in assuring regulatory compliance in an interorganizational network (ION).

IPT is applied in a single case study of an ION in the mining industry that aimed to implement blockchain to address mandatory SCT regulations. The authors build on a rich proprietary data set consisting of interviews and substantial secondary material from actors along the supply chain.

The case shows that blockchain creates equality between actors, enables compliance and enhances efficiency in an ION, reducing information uncertainty and equivocality arising from conflict minerals regulation. The system promotes engagement and data sharing between parties while protecting commercial sensitive information. The lack of central authority prevents larger partners from taking control. The system provides mineral provenance and a regulation-compliant record. System cost analysis shows that the system is efficient as it is inexpensive relative to volumes and values of metals transacted. Issues were identified related to collecting richer human rights data for assurance and compliance with due diligence regulations.

The authors provide some of the first evidence in the operations and supply chain management literature of the specific architecture, costs and limitations of using blockchain for SCT. Using an IPT lens in an ION setting, the authors demonstrate how blockchain-based systems can address two key IPT challenges: environmental uncertainty and equivocality.

Drawing upon resource dependence theory, this study aims to examine how a firm’s information technology (IT) capabilities (i.e. IT integration and IT reconfiguration) influence its responses to disruptions – bridging with a current supplier and buffering with an alternative supplier. We further examine how such relationships are moderated by the firm–supplier relative dependence (i.e. firm dependence advantage and supplier dependence advantage).

Based on data from 141 match-paired surveys of firms in China, we test our model.

Our study finds that IT integration positively influences bridging and IT reconfiguration positively influences buffering. Furthermore, our findings indicate that the positive impact of IT integration on bridging is negatively influenced by the firm’s dependence (FD) advantage but positively moderated by the supplier’s dependence advantage. By contrast, the positive impact of IT reconfiguration on buffering is negatively influenced by the FD advantage.

Our study provides a more nuanced insight into the effects of IT capabilities on disruption responses and a better understanding of the buyer–supplier dependence boundary conditions under which these effects vary.