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The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of accounting information systems such as hardware, software, communications technology and chief accountant to support providing the quality of the financial accounting information.

The research model is in the SEM form and measurement models are reflective scales so this study applies the PLS-SEM analysis technique on the Smart PLS 3.2.7 software to test the research hypotheses. Analytical data is collected through survey questionnaires with observed variables measured using the typical 7-point Likert scales. The result obtained after cleaning the data includes 164 Vietnamese public organizations with the different levels of the financial autonomy.

This research has three primary findings: firstly, FA has a positive direct effect on FAIQ and SL. Secondly, SL influences FAIQ through four mediate variables including AM, HW, SW and CN. Finally, SL also acts as a mediate variable in the relationship of FA and FAIQ.

This is one of the first empirical studies to examine the role of financial autonomy in leadership support to improve the quality of the accounting information in the public sector in the context of the Vietnamese government is promoting the financial autonomy of public organizations.

This paper aims to investigate whether the shift towards the knowledge economy (e.g. an increasing reliance in knowledge in the production of goods and services) is related to the work practices of organizations (aimed at the provision of autonomy, investments in training and the use of technology).

The analyses are based on data about over 20,000 companies in 28 European countries. National level indicators of knowledge intensity are related to the work practices of these organizations. Multilevel analysis is applied to test hypotheses.

The results show that there is a strong and positive relationship between the knowledge intensity of the economy and the use of knowledge intense work practices.

To the best of our knowledge, this is one of the first papers to test whether knowledge intensity at the national level is related to the work practices of organizations.

The purpose of this study is to increase the current understanding of how public sector organizations dynamically balance exploration and exploitation of digital initiatives, i.e. the enactment of digital ambidexterity.

This study uses Zimmermann, Raisch and Cardinal’s perspective of configurational practices for addressing the enactment of digital ambidexterity. The method comprises a qualitative, interpretative case study of a large municipality in Sweden, using both interviews and secondary data.

Through the perspective of configurational practices, the study identifies and describes a set of sub-practices that constitute the enactment of digital ambidexterity. This is then used for theorizing how configurational practices involve the balancing of closeness and distance.

This study is limited by being a single, non-longitudinal case of a Swedish municipality that has implications for generalizability and transferability. Moreover, it opens up for new perspectives to the future study of the enactment of ambidexterity in the public sector.

Organizations striving for digital ambidexterity are recommended to use the configurational approach to assess and design their governance to build ambidextrous capabilities through a combination of closeness and distance.

This study is aimed at strengthening public sectors abilities for continued relevance for its stakeholders over time. With increased need for digital innovation within the public sector, the findings and recommendations derived from the study lead to increased innovation capability, which in turn is expected to lead to increased relevance of services.

To the best of authors’ knowledge, this is the first study that addresses how ambidexterity is enacted within the public sector following the configurational approach. As such, it opens up for new perspectives on organizational ambidexterity.

This paper aims to explore ethnic minority women’s gendered perceptions and processes of agricultural innovation in the Northern uplands of Vietnam. The key research question asks how women develop innovations and learn new agricultural practices within patriarchal family structures.

In-depth interviews including life histories were conducted with 17 female and 10 male farmers from different socio-economic groups; participant observation and key informant interviews were also carried out.

Women’s innovation processes are deeply embedded in their positions as wives and daughters-in-law. Their innovation tends to be incremental, small-scale and less technological, and they use innovation networks of women rather than those of the formal agricultural institutions, including bringing innovation knowledge from their birth family to the patrilocal household. Unlike men’s perceived innovation, women’s innovation is strongly linked to small-scale entrepreneurship, and it is a powerful approach in the sense that it strengthens the position of women in their families while improving the household economy.

Identifying socially constructed innovation processes helps policymakers to rethink the introduction of ready-made innovation packages, both in terms of content and delivery, and to facilitate innovation for women, as well as men, in marginalized positions.

Understanding the gendered processes of innovation instead of measuring gender gaps in innovation outcomes sheds light on women’s interests and preferences, which can inform policies for supporting women’s innovation and thereby lead to social change, including gender equity.

This paper contributes to the understanding of gendered innovation processes and entrepreneurship associated with agriculture in rural areas in non-Western ethnic-minority contexts, which is an area that past and current research on entrepreneurship has relatively ignored.

The relationship between human resource management practices (HRMP) and innovation has been described as a black box, where a lot still needs to be investigated. Thus, the aim of this paper is to investigate the nature of the link that exists between HRMP and innovation in both public and private organizations. To do so, theoretical underpinnings and existence of a mediating or a moderating mechanism is inspected.

Based on an empirical systematic review of research conducted between 2010 and 2018, content analysis has been conducted for 31 peer-reviewed articles in the English language.

Inspecting the nature of relations existed in the chosen articles, interesting findings are addressed relative to the nature of the human resource management systems (HRMS) used, practices encompassed and their different utility. HRMS has been shown to be associated with product innovation yet more evidence is needed for supporting process innovation.

The HRMS/HRMP and innovation relationship is inspected, important practices that would guide managers to induce innovation are highlighted. Usage of multiple HRMS and contingency in constructing such systems is indicated.

Contribution to comprehend the black box and areas for future research has been offered.

For non-profit organizations (NPOs) external funding is an essential resource. Studies highlight how control is attributed to funders and so external funding threatens the autonomy of the recipient organization. The purpose of this study is to investigate how external control can be structured and exercised, and to explore how control interacts with organizational autonomy.

The research is based on interviews and participant observations with NPOs and their funders over a period of time. It reports from four different funding-relations: contract-based, social investment, gift-funded and civil society–public partnership. The concept of organizational discretion is used to analyse how control and autonomy are interconnected in these relationship.

The analysis illustrates the value in exposing the different discretionary boundaries related to external control and how control can become a sparring partner in the organization's striving for autonomy. A concluding argument is that control and autonomy are each other's companions rather than antagonists. The study leads us to question a general assumption that NPOs strive to avoid resource dependence and external control but instead may use such control to develop strategies for independence and self-realization.

The empirical material is unique as it includes voices of recipient organizations and funders, and offers a comparison of different controlling-relations. The study presents an innovative analytical framework based on the concepts of discretionary space and reasoning, which supports a critical discussion regarding the idea of external control as detrimental to the autonomy of NPOs.

Building on the theory of brand psychological ownership, this paper aims to explore the mediating role of brand psychological ownership in the relationship between brand personality (innocence/coolness) and consumers’ preferences, as well as identify the boundary conditions of this relationship.

To test the hypotheses, a series of four experiments were conducted in Wuhan, a city in southern China, using questionnaires administered at two universities and two supermarkets. Hypotheses were tested using PLS-SEM in SmartPLS 4.

The results indicate that brand personality, specifically the dimensions of innocence and coolness, has a significant impact on consumers’ brand preferences. Brands with a cool personality are preferred over those with an innocent personality. Moreover, the relationship between brand personality and consumers’ brand preferences is moderated by power motivation and identity centrality.

This study contributes to the literature by differentiating between brand personality of innocence and coolness as two separate constructs and proposing brand psychological ownership as a mechanism through which brand personality affects brand preferences. The study’s samples were drawn from universities and supermarkets in southern China, providing evidence for the significant moderating effects of power motivation and identity centrality on consumers’ brand preferences.

In this study, researchers applied blended learning program to investigate the success of a blended learning program on satisfaction of the psychological needs, and academic achievement of chemistry students of O-Levels, following curriculum prescribed by University of Cambridge.

Research pattern is quantitative aligned with the quasi-experimental and pre-post experimental design which aimed at examining the efficiency of a motivational strategies adopted with the use of blended learning program on psychological needs satisfaction (competence, autonomy, and relatedness) and achievement in chemistry O-Levels Syllabus, at the end of the research program.

Hypothesis testing represented that use of blended learning program has significant and positive impact on academic achievements through the mediation of autonomy. Results also revealed the substantial association of blended learning on other psychological needs (i.e., competence and relatedness); however, the competence and relatedness have no effect on academic achievements in this study. Thus, research concludes that providing an autonomous environment in substitution of the controlled environment promotes learning and produces positive outcomes.

Blended learning or use of Learning Management Systems is being commonly used mostly in the tertiary level of studies; however, blended learning with secondary classes especially in the field of chemistry is yet not studied in detail. Similarly, the usefulness of the motivational strategies to learn chemistry is observed with university-level students, but very rare data about encouraging students at the secondary level have been gathered. Therefore, the researcher designed this blended learning program to enhance students’ motivation towards achievements in secondary chemistry.

The aim of the paper is to identify the determinants of the marketing and managerial knowledge transfer from a foreign subsidiary located in a post-transition country to its headquarters established in a developed country.

The authors combined the critical literature studies and empirical research, where the method of Computer-assisted Telephone Interview (CATI) was applied. The empirical data was gathered from 231 manufacturing foreign subsidiaries established in Poland (as one of the post-transition economy). To test the hypotheses logistic regression was applied.

The knowledge accumulated in the foreign subsidiary, the amount and level of novelty of innovation in the foreign subsidiary and its strategic autonomy is crucial for the occurrence of the reverse knowledge transfer. However, the more powerful the foreign subsidiary is, the less eager it is to transfer marketing and managerial knowledge to the headquarters.

The study is concentrated just on the manufacturing sector in the Polish economy. The results are based on the opinions and perception of managers, but they represent the corporate perspective (not their individual ones).

The study provokes asking the question about the proper level of strategic autonomy of a foreign subsidiary. The implication related to the autonomy is much about the proper strategy for human resources management. The obtained results indicate that the intensity of innovation in a foreign subsidiary “translates” to the outflow of knowledge from a foreign subsidiary to its headquarters. Thus, encourages headquarters to let their subsidiaries innovate still monitoring their power.

FSs are entities more or less embedded in the host markets, thus their strength and sustainable existence is important for their stakeholders, in particular – internal entities such as employees and external entities such as suppliers, and other cooperating organisations and institutions in the host market. The contribution of FSs to the innovation performance and knowledge pool of external partners is determined much by their absorptive capacity. Thus, the results obtained indirectly point to the importance of external agents ability to absorb and exploit the knowledge.

The originality of the paper concerns three issues. Firstly, the previous studies are mainly focused on either developed or emerging markets and as a result, the peculiarity of post-transition economies, like Poland has been neglected. Secondly, the determinants of reverse knowledge transfer are presented from the corporate perspective. Thirdly, authors focus on marketing and management knowledge distributed from a foreign subsidiary to its headquarter.

The purpose of this study is to theoretically clarify under which circumstances MNCs should outsource the innovation function. In the globalization era, multinational companies (MNCs) face the challenge of making a strategic decision. They ought to adjudicate upon outsourcing the research and development, i.e. innovation function and bearing the risks of it, or keeping innovation function in house and paying the price of this decision. This decision becomes more crucial when the host country has dissimilar characteristic and high uncertainty compared to the home country.

This study is among the very first studies that evaluate the issue of outsourcing innovation for MNCs from a transaction cost economics (TCE) theoretical perspective. By setting forward propositions that serve as a guideline for conditions in which MNCs should outsource innovation, this paper contributes to innovation, new product development, global business and, last but not least, to the TCE literature. This study also provides managerial implications and avenues of future research for academicians.

This study shows that heterogeneity between the home and host country affects the autonomy of the innovation at the host country; this autonomy in turn leads to higher transaction cost, and finally, transaction cost is the main determinant of the decision on whether to outsource the innovation.

This study fills this gap by looking at the problem of outsourcing innovation from a TCE theoretical perspective and, based on an extensive literature review, puts forward a set of propositions that clarify under which circumstances MNCs should outsource the innovation function.