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In this fast-changing world, digitization has become crucial to organizations, allowing decision-makers to alter corporate processes. Companies with a higher corporate social responsibility (CSR) level not only help encourage employees to focus on their goals, but they also show that they take their social responsibility seriously, which is increasingly important in today’s digital economy. So, this study aims to examine the relationship between digital transformation and CSR disclosure of Chinese A-share companies. Furthermore, this research investigates the moderating impact of governance heterogeneity, including CEO power and corporate internal control (INT) mechanisms.

This study used fixed effect estimation with robust standard errors to examine the relationship between digital transformation and CSR disclosure and the moderating effect of governance heterogeneity among Chinese A-share companies from 2010 to 2020. The whole sample consists of 17,266 firms, including 5,038 state-owned enterprise (SOE) company records and 12,228 non-SOE records. The whole sample data is collected from the China Stock Market and Accounting Research, the Chinese Research Data Services and the WIND databases.

The regression results lead us to three conclusions after classifying the sample into non-SOE and SOE groups. First, Chinese A-share businesses with greater levels of digitalization have lower CSR disclosures. Both SOE and non-SOE are consistent with these findings. Second, increasing CEO authority creates a more centralized company decision-making structure (Breuer et al., 2022; Freire, 2019), which improves the negative association between digitalization and CSR disclosure. These conclusions, however, also apply to non-SOE. Finally, INT reinforces the association between corporate digitization and CSR disclosure, which is especially obvious in SOEs. These findings are robust to alternative HEXUN CSR disclosure index. Heterogeneity analysis shows that the negative relationship between corporate digitalization and CSR disclosures is more pronounced in bigger, highly levered and highly financialized firms.

Digitalization and CSR disclosure are well studied, but few have examined their interactions from a governance heterogeneity perspective in China. Practitioners and policymakers may use these insights to help business owners implement suitable digital policies for firm development from diverse business perspectives.

This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors explore how implementing a digital transformation impacts the governance of network transactions.

The authors mobilize 28 interviews and documentary analysis. The authors focus on early blockchain adopters to get an insight into how implementing a permissioned blockchain can transform information sharing, coordination and collaboration between business partners, now converted into network participants.

The authors suggest that implementing a permissioned blockchain impacts accountability across three levers, namely through the ledger, through the code and through the people, where these levers are interconnected. Blockchains are often valued for their ability to enable transparency through the visibility of transactions, but the authors argue that this is an incomplete view. Rather, transparency alone does not help to satisfy a duty of accountability, as it can result in selective disclosure or obfuscation.

The authors extend the conceptualizations of accountability in the blockchain literature by focusing on how accountability relationships are enacted, and accounts are rendered in a permissioned blockchain context. Additionally, the authors complement existing work on accountability and governance by suggesting an integrated model across three dimensions: ledger, code and people.

This study aims to investigate the influence of digital transformation on the overall financial performance of firms, with a specific focus on Chinese-listed companies from 2010 to 2021. It seeks to understand the impacts on various accounting and financial indicators in emerging economies such as China.

This study employs a text-mining approach to construct a digital transformation index based on the data sample of 11,814 firm-year observations from China’s A-share listed companies. This index serves as a proxy to measure the extent of digital transformation and its impact on financial performance and health.

The findings indicate that digital transformation significantly enhances overall financial performance and health, as evidenced by increased profitability, reduced operational costs, and lowered financial risks. The study reveals a time-lagged effect, where the benefits of digital transformation become more apparent after about one year. Further analysis shows that the value of digital transformation is more evident in a firm’s asset items. This raises the possibility of recognising the by-product, such as data resources, in the digital transformation process.

This research offers a unique contribution by linking digital transformation to financial performance using a large dataset from China's A-share listed firms. Doing so enhances our understanding of the tangible effects of digital transformation on corporate performance. Furthermore, this research provides valuable insights for the advancement of future accounting practices and the development of standards.

The goal of this work is to evaluate how digital transformation disclosure in corporate news and press releases affects stock prices. We examine American and Chinese companies from the energy and industry sectors for two periods: pre-COVID-19 and during the COVID-19 pandemic.

To estimate the effects of disclosure of information related to digital transformation, we applied the bag-of-words (BOW) method. As the benchmark dictionary, we used Kindermann et al. (2021), with the addition of original dictionaries created via Latent Dirichlet allocation (LDA) analysis. We also employed panel regression analysis and random forest.

For USA energy sector, all aspects of digital transformation were insignificant in pre-COVID-19 period, while sustainability topics became significant during the pandemic. As for the Chinese energy sector, digital strategy implementation was significant in pre-pandemic period, while digital technologies adoption and business model innovation became relevant in COVID-19 period. The results show the greater significance of digital transformation aspects for industrials sectors compared to the energy sector. The result of random forest analysis proves the efficiency of the authors’ dictionary which could be applied in practice. The developed methodology can be considered relevant.

The research contributes to the existing literature in theoretical, empirical and methodological ways. It applies signaling and information asymmetry theories to the financial markets, digital transformation being used as an instrument. The methodological contribution of this article can be described in several ways. Firstly, our data collection process differs from that in previous papers, as the data are gathered “from investor’s point of view”, i.e. we use all public information published by the company. Secondly, in addition to the use of existing dictionaries based on Kindermann et al. (2021), with our own modifications, we apply the original methodology based on LDA analysis. The empirical contribution of this research is the following. Unlike past works, we do not focus on particular technologies (Hong et al., 2023) connected with digital transformation, but try to cover all multi-dimensional aspects of the transformational process and aim to discover the most significant one.

The purpose of studying digitization transformation of the supply chain is to understand how digital technologies and processes are changing the way supply chains operate and to identify the opportunities and challenges associated with this transformation. Studying digitization transformation of the supply chain is important because it can help global businesses in identifying the best practices in supply chain management (SCM) systems and enhance supply chain performance. Hence, this research study is contributing in revealing the outcomes of digital inclusiveness in overall SCM for the growth of retail and e-commerce based platforms.

This research is using both descriptive and explanatory research designs to provide a comprehensive understanding of the problems in SCM. Descriptive research provides a detailed description of the characteristics of the population under study, while explanatory research identifies the causal relationships between the variables. Descriptive research has helped us to develop hypotheses about the relationships between variables that can be tested using explanatory research. Explanatory research has been used to validate the findings of descriptive research. By using both descriptive and explanatory research designs, our research design has increased the generalizability of our findings.

According to this study, businesses intend to change their supply chain strategies after the wake of competitive era to make them more robust, sustainable and collaborative with suppliers, customers and stakeholders by investing more in SCM technology like Blockchain, AI, analytics, robotic process automation and data control centers. This study evaluates the impact of digitization on supply chain systems. This includes assessing the benefits of digitization and identifying the factors that contribute to successful implementation. This research is studying the role of data analytics in SCM and how it can be leveraged to improve efficiency, reduce costs and increase transparency.

The study highlights the importance of adopting digitization in supply chain systems to improve supply chain robustness, sustainability and collaboration with stakeholders. This study's emphasis on data analytics in SCM presents an opportunity for businesses to gain insights into their supply chain systems and make data-driven decisions. This can enhance efficiency, reduce costs and improve overall supply chain performance. The study's focus on SCM technology and data analytics may overlook other factors that contribute to successful SCM, such as organizational culture, human resources and supply chain governance.

This study will complement to the existing body of information, management theory and practice and will benefit all. The research work is original and can be implemented worldwide to promote digitization in SCM for smooth transactions in the entire chain of wholesalers, retail distributors and customers.

This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.

The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.

This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.

This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.

This work sought to analyze targeted innovation strategies used during the pandemic to maintain companies’ competitiveness.

The methodology was a systematic literature review, analyzing how these factors can be used as leverage in decision-making and suggesting a framework tool.

As a result, nine factors were identified as drivers to stimulate competitiveness, bringing insights to structure actions in times of crisis to support agribusiness.

With this work, it is possible that other companies can base themselves and use the strategic drivers of innovation evidenced to remain competitive in the market during a period of crisis. As this is a systematic review of the literature, the application of a case study, for example, is a limitation, which could be a continuation of the work.

As this is a systematic review of the literature, the application of a case study, for example, is a limitation, which could be a continuation of the work.

This work has high value because it brings insights into strategic drivers of innovation that tend to leverage or maintain the competitiveness of agribusinesses in times of crisis. With the discussion carried out on the data obtained, it is possible that agribusinesses or other types of companies can be based for decision-making in a crisis scenario from innovative actions that generate competitive advantage.

Technological innovation, digitalisation and the Industry 4.0 revolution radically changed business management and contributed to the achievement of sustainability goals. While many studies analyse technological innovation, and Industry 4.0 in particular, the technical aspects of its contribution/impact on sustainability remains partially analysed, especially in relation to Industry 4.0 enabling technologies. This study investigates the contribution of Industry 4.0 enabling technologies on sustainability in innovative firms.

The sustainability reports of the 50 most innovative companies based on Boston Consulting Group (BCG)'s 2022 raking is analysed through a content analysis. In the reports, enabling technologies are analysed in relation to their contribution to sustainability.

The results shed light on the application of Industry 4.0 enabling technologies in sustainability practices based on the communication in the firms' sustainability reports. The results indicate that enabling technologies support the three pillars of sustainability in different business processes.

The results have theoretical and managerial implications that broaden the study of enabling technologies and sustainability while also suggesting a future research agenda.

This study aims to address the gap in the literature regarding the contribution of Industry 4.0 enabling technologies to sustainability.

(Digital) servitization, referring to service-driven strategies and their increasing implementation in manufacturing, is one of the most rapidly growing areas in industrial service research. However, the cultural change involved in successful servitization is a phenomenon that is widely observed but poorly understood. This research aims to clarify the processes of social construction as manufacturers change their organizational culture to transform into industrial service providers.

This research takes a systematic approach to integrate disparate literature on servitization into a cohesive framework for cultural change, which is purposefully augmented by rationale culled from organizational learning and sensemaking literature.

The organizational learning framework for cultural change in servitization introduces a dynamic perspective on servitizing organizations by explaining social processes between organizational and member-level cultural properties. It identifies three major cultural orientations toward service, digital and learning that govern successful servitization.

This research contributes to the servitization literature by presenting a new approach to reframe and explore cultural change processes across multiple levels, thus providing a concrete starting point for further research in this area.

The purpose of the article is to contribute to the body of research on digital transformation among members of the supply chain operating in an emerging economy. This paper researches the digital transformation trends happening across Vietnamese supply chains, by investigating the current adoption rates, predicted impact levels and financial investments being made in key Industry 4.0 technologies.

By using a semi-structured online survey, the experiences of 281 supply chain professionals in Vietnam were captured. Subsequently, statistical techniques examining variances in means, regression analysis and Monte Carlo simulation were applied.

The findings of this study offer a comprehensive understanding of Industry 4.0 technology in Vietnam, highlighting the prevalent technologies being prioritized. Big data analytics and the Internet of things are expected to have the most substantial impact on businesses over the next 5–10 years and have received the most financial investment. Conversely, Blockchain is perceived as having less potential for future investment. The study further identifies several technological synergies, such as combining advanced robotics, artificial intelligence and the Internet of things to build effective and flexible factories, that can lead to more comprehensive solutions. It also extends diffusion of innovation theory, encompassing investment and impact considerations.

This study offers valuable insights into the impact and financial investment in Industry 4.0 technologies by Vietnamese supply chain firms. It provides a theoretical contribution via an extension of the diffusion of innovation theory and contributes toward a better understanding of the current Industry 4.0 landscape in developing economies. The findings have significant implications for future managerial decision-making, on the impact, viability and resourcing needs when undertaking digital transformation.