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Knowledge management (KM) is widely adopted by organisations to improve their performance and make informed decisions. Prior research has confirmed that Information Systems (IS) play a critical role in effective KM. The purpose of this study is to examine the existing literature on the role of cloud-based KM systems (C-KMS) in small- and medium-sized enterprise (SMEs) by understanding its impact on the five KM processes: knowledge acquisition, creation, storage, sharing and usage.

This study conducted a systematic literature review by examining 133 journal articles and 24 conference papers from 2010 to 2021 on the role of cloud computing in KM for SMEs.

This study revealed that there are numerous empirical analyses on KM processes and tools in SMEs; however, only few studies demonstrate how the whole gamut of KM processes can adopt cloud computing in SMEs. Therefore, SMEs are ineffective at KM with limited IS intervention. This paper offers a proposition on how C-KMS can impact all five KM process, thereby increasing its effectiveness of KM in SMEs. This study analysed the benefits of C-KMS that brings to SMEs in terms of availability, scalability, reliability, security and cost.

This systematic review is restricted to certain databases (ScienceDirect, Sage journals, Scopus and Emerald Insight) and specific IS conference proceedings to source articles. The selection of search criteria and time frame is based on this study’s assessment and choice. This study adds value to our understanding of the role of KM in SMEs, and it reinforces the role of cloud computing in effectively managing knowledge in SMEs. The proposal of C-KMS for the enhancement of KM has significant implications for SMEs to effectively use knowledge for their survival and superior performance.

This study suggests three practical implications. First, adopting and using C-KMS provide a strong foundation to manage knowledge for SMEs in a cost-effective way. Second, C-KMS improves the effectiveness of KM by increasing availability of knowledge artifacts, which in turn aids SMEs’ growth. Third, C-KMS is useful to codify SME’s knowledge, and accordingly supports employees to acquire and use knowledge based on their requirements.

This study discussed C-KMS with contemporary social issues, such as the COVID-19 pandemic challenges for SMEs and demonstrated how C-KMS can support SMEs to handle such crises by managing knowledge effectively.

This research highlights the importance of the implementation of a C-KMS for the enhancement of KM in SMEs. The review provides empirical evidence on the challenges faced by SMEs regarding KM, as they often only have enough resources to focus on a single KM process, predominantly knowledge sharing. Consequently, a holistic approach to KM cannot be realised by SMEs. In this context, the findings of this study offer theoretical and practical insights into the role of cloud computing by addressing the challenges of KM in SMEs.

The purpose of the research is to develop scientific and methodological recommendations for indicative evaluation and systemic management of the professional and qualification potential of the digital society and to approbate them by the example of modern Russia.

The authors use the proprietary algorithm of the creation and implementation of the professional and qualification potential of the digital society. Based on the new algorithm, a proprietary methodology of indicative evaluation of the professional and qualification potential of the digital society is developed.

The authors offer a complex of recommendations for systemic management of the professional and qualification potential of the digital society and their approbation by the example of Russia in 2020, which allow achieving high effectiveness of this management. The results of approbation of the proprietary methodology and recommendations by the example of Russia in 2020 showed that the professional and qualification potential of the digital society is rather high and well-balanced; it is normal but has perspectives for an increase. There is an imbalance, which is caused by the domination of the development of the education market over the market of labor and entrepreneurship. Based on this, managerial measures are recommended for the development of the professional and qualification potential of the digital society in Russia.

The offered algorithm sets the foundation of an expanded view of the studied process, according to which the professional and qualification potential of the digital society is not only limited by the educational market but also covers the labor market and entrepreneurship. This view is revolutionary for modern Russia. The advantages of the authors’ methodology of indicative evaluation of the professional and qualification potential of the digital society include the usage of the complete set of qualitative and quantitative indicators, delimitation of indicators as to the stages of the algorithm, and the improved matrix for treatment of the results.

The purpose of this paper is to examine issues at the frontiers of auditing research. After the global financial crisis and the earlier round of reforms, there are many opportunities for research, some driven by current proposals for reforms and some by fundamental research issues. Research can contribute to the development of policy in response to current issues. Research can also be valuable in exploring issues raised in past research.

Issues that are currently of concern to regulators and for which research would be of value are reviewed, together with fundamental issues arising from previous research.

The introduction of independent regulation, increasing levels of globalization and increased attention to research by regulatory bodies have drawn attention to some research issues, especially auditors providing non-audit services, rotation of audit firms, joint audits and ways to provide increased competition. In addition, there are a number of areas in which there seems to be an obvious need for auditing research, but surprisingly little research is being done. These topics include the impact of higher-quality auditing in developing economies, and assurance for other entities such as charities and small companies. As more attention is now being given to auditing research, there are opportunities in established areas of research as well.

Research is starting to make a contribution in policy making with relation to auditing, but there is still a need for much more research. The paper provides guidance on areas where further research will be valuable.

This study aims to examine the reputation effect by assessing whether fraudulent financial reporting is associated with high board turnover and significant loss of directorship held by directors affiliated with fraud firms. Although the Sarbanes–Oxley Act (SOX) and major stock exchanges enhance board independence and formalize committee requirements, the new rules also create a high demand for qualified directors in the director labor market. Thus, this study further examines the change in the reputation effect of directors at fraud firms after SOX.

This paper intends to answer two research questions: Do directors suffer significant loss of reputation when firms are caught in fraudulent financial reporting schemes? Is the loss of reputation of directors at fraud firms affected by the regulation of SOX? To examine the reputation effect, this paper investigates the differences in director turnover and loss of directorships between fraud and non-fraud firms. To examine the regulation effect, this paper investigates the differences in director turnover and loss of directorships of directors at fraud firms by comparing non-fraud firms’ director turnover and directorship loss between the pre-SOX and post-SOX periods.

Consistent with the reputation effect, this paper found that director turnover at fraud firms is significantly higher than that at non-fraud firms. It also found that the loss of directorships of directors at fraud firms is not significantly higher, which is consistent with findings of some prior research. The paper also investigates whether this reputation effect has changed after SOX but found no significant difference in the reputation effect at fraud firms. In conjunction with prior research that finds an increased demand for qualified directors in the labor market after SOX, the results imply that this shortage of qualified directors does not help fraud firms discipline directors after SOX.

The findings are limited by the sample selection of only the initial litigation of US firms which are charged of fraudulent financial reporting. The findings suggest that SOX creates an increased demand for qualified directors, and consequently results in a shortage of qualified directors in the post-SOX labor market. The shortage of qualified directors slows the director turnover and weakens firms’ ability to replace culpable directors. Future research is needed on how governance practices might contribute to the lack of turnover among board members and how to promote ongoing overhauls of boards.

The decision process for removing a director is complicated and lacks transparency. Shareholders often do not know the real reason for a director’s departure from the board. To increase the accountability of individual directors and information transparency, new rules are needed for the disclosure of evaluations of individual directors’ governance effectiveness.

Survey of previous studies (Helland, 2006; Srinivasan, 2005; Fich and Shivdasani, 2007) indicates mixed evidence on reputation effect and no evidence so far on the SOX regulation effect. This study fills the gap by extending the findings of prior research to investigate the reputation effect along with the regulation effect of SOX at fraud firms. Different from findings of some previous studies (Helland, 2006; Fich and Shivdasani, 2007), this paper provides evidence consistent with the reputation effect. It also provides new evidence on the unintended consequences of SOX on director turnover.

The purpose of this research is to investigate factors that contribute to technology firms paying higher compensation than non-technology firms, and why the mix of compensation at technology firms is different than the compensation packages at non-technology firms.

This research used a sample of 1,009 firm-year observations for the five-year period from 2001 to 2005 and random-effects regression models.

It was found that the total compensation paid to the CEOs of technology firms is higher than the total compensation paid to the CEOs of non-technology firms, and that the value of the stock options granted to the former is greater than the value of the stock options granted to the latter.

The results are largely consistent with the labour market efficiency perspective. The higher compensation paid to CEOs in technology firms seems to be commensurate with the higher compensation risk that CEOs in technology firms bear.

Compensation designers should consider both the benefits and costs of granting stock and stock options to executives. An increased portion of stock options definitely aligns the interests of shareholders and CEOs together, and could maximize the retentive effect if CEOs have a significant amount of their wealth in unvested in-the-money options.

Consistent with the literature, a CEO could earn much higher pay if he or she also serves as the chair of the board of directors. Practically, firms do not require all governance mechanisms. They just require one set of suitable governance mechanisms.

This paper is the first to investigate factors that contribute to technology firms paying higher compensation than non-technology firms, and that do explain why the mix of compensation at technology firms is different than the compensation packages at non-technology firms.

The purpose of this paper is to compare a firm’s net cost and post-apprenticeship benefits of providing apprenticeship training in Austria and Switzerland: two countries with many similarities but some critical institutional differences.

The authors draw on detailed workplace data with information on the costs and benefits of apprenticeship training, as well as on hiring costs for skilled workers from the external labour market. The authors use nearest-neighbour matching models to compare Austrian firms with similar Swiss firms based on observable characteristics.

On average, a Swiss firm generates an annual net benefit of €3,400 from training an apprentice, whereas a firm in Austria incurs net costs of €4,200. The impetus for this difference is largely a higher relative apprentice pay in Austria. However, compared with Swiss firms, Austrian firms generate a higher post-training return by retaining a higher share of apprentices and savings on future hiring costs.

The authors demonstrate that apprenticeship systems can exist under different institutional environments. For countries currently in the process of establishing or expanding apprenticeship systems, the comparative analysis clearly shows that policymakers should consider more than just one country’s particular apprenticeship model.

The authors provide a first comparative analysis between two apprenticeship countries that empirically assesses a firm’s costs and benefits of training during an apprenticeship programme and also provides a monetary value of a particular type of post-training benefits that firms can generate by retaining former apprentices as skilled workers (i.e. savings in future hiring costs for skilled workers).

Libraries need to develop information processing systems for evaluation, budgeting, planning, and operations. Electronic spreadsheets lend themselves to a variety of applications, but are time‐consuming to create. A model template and macros that can be used in many different types of library data analysis have been developed here. The procedures demonstrated here can build an essential set of tools for meeting fundamental goals of administrative efficiency, effective use of library resources, staff motivation, and rational policy making.

Informatics work introduces information professionals to taxonomies and other classification systems outside the boundaries of traditional bibliographic systems. This paper aims to provide an overview of the International Statistical Classification of Diseases and Related Health Problems (ICD) for informaticians and information professionals who may not have worked with the system previously.

In this paper, the author reviews the purpose, history, current use and future trends of the ICD classification system.

ICD is used globally as a standard vocabulary for medical diagnoses and, in the USA, for medical procedures in hospitals. Understanding the classification system is vital to working with clinical medical data.

The ICD classification system is not commonly used by information professionals. This paper provides a brief overview that will familiarize the information professional with the standard and its uses related to medical practice.

The purpose of this study is to track the series of setbacks by a few like-minded persons since the early 1990s to entrench building surveying as a profession in Malaysia.

Data were sourced from elite interviews with authoritative individuals who have been championing building surveying as a profession and supplemented by secondary sources.

Established professional bodies became hostile to what they perceived as attempts to encroach on their professional jurisdictions. There was even a move to subjugate building surveyors to the auxiliary role. The ultimate aim to obtain statutory “ring fence” around the proposed building surveying profession did not find favour with lawmakers.

The limitation of small sample size was compensated by referral to past publications.

Latecomers face an uphill challenge in negotiating for legitimacy from established professions and lawmakers alike in a situation when no new work demand avails. Building surveyors in Malaysia have to either wait for external changes which would allow their traditional role to be formally recognised or take up new specialisations.

Additional empirical findings were uncovered to complement past studies. The main contribution lies in demonstrating the explanatory powers of the sociological lens for future studies on professions in the construction industry.

The purpose of this paper is to conduct an assessment of the research productivity of the accounting and finance community in UK higher education institutions (HEIs) during 1991-2010 using 44 high-quality accounting and finance journals.

The authors follow Chan et al. (2011) to use their 22 finance journals. For accounting journals, the paper includes a set of 24 accounting journals that were used in a global accounting ranking study by Chan et al. (2007). The paper uses the number of coauthors (n) and coaffiliations (M) to derive the weighted articles as the measurement metric.

In general, the research output in terms of weighted articles steadily increases during the 20-year period. The University of Manchester, London School of Economics, and London Business School are the top-three HEIs using 44 accounting and finance journals for the full sample. The authors also find that it is a challenge to publish multiple articles. If an author is able to manage five total appearances, he/she is in the top 16 percent among the 1,447 UK authors. Furthermore, the paper finds that many highly productive authors are able to move to different jobs during the 20-year period.

The assessment of research productivity is, unavoidably, based on a set of selected accounting and finance journals. Hence, no matter what journal screening criteria the paper uses, there is always a subjective element in the process. If other journals or more/less journals were to be included in a similar study, different results may emerge. As a way to extend the value of the research, it would be interesting to obtain broader institutional knowledge, such as the tenure requirements of HEIs in UK, and information on the institutions where faculty members obtained their doctoral degrees, so that the authors can better evaluate the research productivity among accounting and finance community in the UK.

The paper conducts an assessment of the research productivity of accounting and finance community in UK HEIs during 1991-2010 using 44 high-quality accounting and finance journals. The study fills the gap of the extant literature to compliment the assessment of the UK accounting and finance departments in RAEs.