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The purpose of this paper is to examine the digitalization of operational processes and activities in lean manufacturing firms and explore the associated learning implications through the lens of cumulative capability theory.

Adopting a multiple-case design, we examine four cases of digitalization initiatives within lean manufacturing firms. We collected data through semi-structured interviews and direct observations during site visits.

The study uncovers the development of learning capabilities as a result of integrating lean and digitalization. We find that digitalization in lean manufacturing firms contributes to the development of both routinized and evolutionary learning capabilities in a cumulative fashion.

The study adds nuance to the limited theoretical understanding of the integration of lean and digitalization by showing how it cumulatively develops the learning capabilities of lean manufacturing firms. As such, the study supports the robustness of cumulative capability theory. We further contribute to research by offering empirical support for the cumulative nature of learning.

This paper aims to investigate how manufacturers can foster insights and improvements from real-time data among shop-floor workers by developing organisational “learning-to-learn” capabilities based on both the lean- and action learning principle of learning through problem-solving. Second, the purpose is to extrapolate findings on how action learning can enable the complementarity between lean and industry 4.0.

An insider action research approach is adopted to investigate how manufacturers can enable their shop-floor workers to foster insights and improvements from real-time data at VELUX.

The findings report that enabling shop-floor workers to use real-time data consist of developing three consecutive organisational building blocks of learning-to-learn, learning-to-learn using real-time data and learning-to-learn generating real-time data − and helping others to learn (to learn).

First, the study contributes to theory and practice by demonstrating that a learning-to-learn capability is a core construct for manufacturers seeking to enable shop-floor workers to use real-time data-capturing systems to drive improvement. Second, the study outlines how lean and industry 4.0 complementarity can be enabled by action learning. Moreover, the study allows us to deduce six necessary conditions for enabling shop-floor workers to foster insights and improvements from real-time data.

This study, a theoretical article, aims to introduce new institutionalism as a framework through which business and management researchers can explore the significance of artificial intelligence (AI) in organizations. Although the new institutional theory is a fully established research program, the neo-institutional literature on AI is almost non-existent. There is, therefore, a need to develop a deeper understanding of AI as both the product of institutional forces and as an institutional force in its own right.

The authors follow the top-down approach. Accordingly, the authors first briefly describe the new institutionalism, trace its historical development and introduce its fundamental concepts: institutional legitimacy, environment and isomorphism. Then, the authors use those as the basis for the queries to perform a scoping review on the institutional role of AI in organizations.

The findings reveal that a comprehensive theory on AI is largely absent from business and management literature. The new institutionalism is only one of many possible theoretical perspectives (both contextually novel and insightful) from which researchers can study AI in organizational settings.

The authors use the insights from new institutionalism to illustrate how a particular social theory can fit into the larger theoretical framework for AI in organizations. The authors also formulate four broad research questions to guide researchers interested in studying the institutional significance of AI. Finally, the authors include a section providing concrete examples of how to study AI-related institutional dynamics in business and management.

The purpose of this study is to address why managers enter the excessive market. A comparison of the facts and perceptions of entrants relative to success in the market shows that many entrants are confident about the viability of their businesses and enter the market. Accordingly, the authors simulate market entry decisions to detect behavioral biases.

The authors adapted the entry decisions simulation method, which is supported by the theoretical foundations of signal detection theory (SDT) and signaling theory. The simulation model is implemented on the Anaconda platform and written in Python 3.

The results of this study suggest that overestimation relates to excess market entry. Also, the proportion of excess entry under difficult conditions is always higher than under easy conditions.

This research helps managers and firms think about their and their competitors' abilities and evaluate them before entering the market. Policymakers and practitioners can also design programs such as experiential learning to help entrants assess their skills.

So far, no research has investigated the role of overconfidence under different market conditions. Accordingly, this study contributes to the current market entry literature by disentangling the debate between absolute and relative confidence and by considering the role of task difficulty.

Feedback is crucial in a learning process, particularly in an online interaction where both learners and instructors are distantly located. Thus, this paper aims to investigate the association between feedback strategies, embedded course syllabus and learning improvement in the Sakai Learning Management System.

This paper uses a survey design to collect cross-sectional data from adult distance learning students. The data were analysed using descriptive statistics and a standard multiple regression model in Stata.

The results show that feedback strategies (timing, mode, quality and quantity) and embedded course syllabus have a significant relationship with learning improvement. However, the feedback strategy – target – is not significantly related to learning improvement though it is the highest feedback strategy.

This paper has contributed to the extant literature by providing empirical evidence to support the constructivism theory of learning from a distance learning perspective in a developing country. The study has shown that if the feedback strategies are well managed and applied, they would make a considerable impact on distance education students' academic pursuits. Hence, the paper provides a pedagogical foundation for short and long-term distance learning policy.

Digital platforms increase their function and scope by leveraging boundary resources and complementary add-on products from third-party developers to interact with external entities and producers. Application Programming Interfaces (APIs) are essential boundary resources developers use to connect applications, systems and platforms. This notwithstanding, previous API studies tend to focus more on the technical dimensions, with little on the social and cultural contexts underpinning API innovations. This study relies on the new (neo) institutional theory (focusing on regulative, normative and cultural-cognitive pillars) as an analytical lens to understand the institutional forces that affect API integration among digital firms.

The study adopts a qualitative case study methodology and relies on phone calls and a semi-structured in-depth interview approach of a Ghanaian digital music platform to uncover the institutional forces affecting API integration.

The findings reveal that regulative institutions such as excessive tax regimes mostly constrained API development and integration initiatives. However, other regulative institutions like the government digitalization agenda enabled API integration. Normative institutions, such as the growing use of e-payment options, enabled API integration in digital music platforms. Cultural-cognitive institutions like employee ego constrained the API integration process in music digital platforms.

This study primarily contributes to deepening understanding of the relevant literature by exploring the institutional forces that affect API integration among digital firms in a developing economy. The study also uncovered a new form of an institution known as motivational institution as an enabler for API development and integration in digital music platforms.

This study aims to explore the adoption of enterprise risk management (ERM) in developing and developed countries. Is there a similarity or difference between the two contrasting institutional markets and the reasons behind them?

The adoption of ERM is analyzed on the basis of the institutional framework. The author draws empirical evidence by comparing the cases of a British and an Indian insurance company using evidence from multiple sources. This paper focuses on extra-organizational pressures exerted by economic, social and political situations across two countries that influenced the adoption decision of ERM.

The findings of this research revealed that early adopters of ERM in different institutional markets face coercive and normative pressure but not mimetic pressure. The adoption of ERM in India and the UK is dissimilar. Companies in the British insurance market encounter higher institutional forces than those in the Indian market because of higher coercive and normative pressure. The aspirations to adopt ERM in the Indian and UK markets included improved strategic decision-making to maintain stakeholder expectations and higher standards of corporate governance. In the UK, ERM was adopted to reduce surprises and fluctuations under flexible regulations but with stricter adoption and to improve credit ratings.

Previous literature has discussed ERM adoption in similar markets or within one market with similar institutional pressure. In contrast, this research is a comparative study that explains the analysis of institutional theory in two different institutional environments in the adoption of ERM.

This paper explores how adaptive organizations, companies capable of continuously adapting their organizational model, dynamically solve the universal problems of organizing.

The authors applied grounded theory to data acquired from six interpretative case studies, collected in two rounds of interviews (15 in total), then completing and validating the study’s evidence through triangulation with several secondary data sources.

In adaptive organizations, polyarchies and intrapreneurial employees are essential to shape the division of labour, leading to high levels of autonomy and empowering individuals and teams, while reducing bureaucracy and hierarchy. In terms of the integration of effort, digital solutions are preferred to social proof in the provision of information, while the authors note that incentives are always geared towards developing strong higher-order dynamic capabilities.

This paper has some limitations that could be addressed in future research, including longitudinal studies to analyse the link between the universal problems of organizing and a company's dynamic capabilities.

Adaptive organizations go beyond tech firms in responding to the universal problems of organizing work by making specific use of digital technologies.

The paper studies how companies should organize themselves so that they continuously adapt to an ever-changing competitive environment.

This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects).

The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique.

Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects.

Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.

Small and medium-sized enterprises (SMEs) are a major source of employment and revenue growth in developing nations like India, but they also face challenges from resource shortages, shifting consumer demand and heightened competition. This research aims to discover the aspects that enhance SMEs' competitiveness and performance.

By analyzing literature and consulting experts, 10 factors that boost a firm's competitiveness were identified. The total interpretive structural modeling (TISM) method was then used to determine their interaction and structural hierarchy. Neutrosophic-MICMAC analysis was employed to assess the driving-dependence power of each factor.

The study discovered that the factor, namely “entrepreneurial orientation,” was found to be a significant one. “Manufacturing strategy” was found to be extremely dependent on the remaining competitive advantage factors.

This SME-focused framework can be adopted by large businesses to enhance organizational performance by focusing on critical factors. The study depends on experts' judgment, which might be biased. Findings will assist SMEs in identifying significant factors influencing competitive advantage and relationships, increasing awareness of factors contributing to competitive edge.

The results of the research may encourage SME sector managers and practitioners to prioritize the factors that contribute to a firm's competitive advantage.

The majority of research on SME competitive advantage focuses on individual aspects. To add to the body of knowledge on the subject, this study applies the TISM technique to Indian SMEs to identify the contextual interactions among factors that increase long-term competitiveness.