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This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

The interaction between evaluators is underestimated in legitimacy literature. This study aims to examine the impact of CEO celebrity on initial public offerings (IPOs) underpricing in Strategic Emerging Industries (SEIs). Based on legitimacy and limited attention effect, this study introduces a new antecedent to the asset pricing literature under a particular sample.

This paper illustrates how CEO celebrity promotes IPO underpricing by enhancing the legitimacy and then explores how the CEO characteristics can moderate this relationship. Using 1,128 IPO companies in China SEIs from 2010 to 2019, cross-section data is used to build a multiple linear regression model to test the hypotheses.

The result indicates that CEO celebrity is positively related to IPO underpricing. Founder CEO and CEO duality amplify the relationship. Further analysis shows that the relationship between CEO celebrity and IPO underpricing is more pronounced in firms with high Baidu search and low market sentiment.

This study provides insights into how CEO celebrity as notable internal information shapes the formation of investors' preliminary impressions of firms. The evidence consists of legitimacy and limited attention perspective by showing how investors favor, follow and hype the stocks with celebrity CEOs. The results extend the knowledge about how CEO characteristics influence information frictions in asset pricing during IPO.

This study delves into the impact of mindfulness on the retention intention of technology employees, with a particular focus on the mediating variables of affective commitment (AC) and organizational identification (OI). The primary aim is to gain a comprehensive understanding of the underlying mechanisms through which mindfulness influences the retention intention of technology employees.

The research employed a survey approach with self-administered questionnaires and structural equation modeling. The collected data were analyzed using Statistical Product and Service Solutions (SPSS) 24 and Analysis of Moment Structure (AMOS) 28. Multiple mediation analyses was conducted through AMOS to examine the mediating effects of OI and AC.

The association between mindfulness and retention intention among technology employees showed an overall positive correlation. Additionally, AC and OI were positively correlated with retention intention. In the impact of employee mindfulness (EM) on retention intention, all indirect effects were found to be significant.

To the best of the authors' knowledge, this study is the first to investigate the relationship between EM and retention intention, as well as the associations of AC and OI with them, extending the application of mindfulness in management and offering insights for talent retention among company decision-makers.

The purpose of this paper is to differentiate the ambidextrous leadership concept into direct and indirect types to provide an alternative when the requirements of direct ambidextrous leadership cannot be met.

Desk research is used in this paper to relate the ambidextrous leadership concept to the roles of leader and manager to more comprehensively determine the requirements for being a direct/indirect ambidextrously leading executive than is possible by referring only to opening and closing leadership or exploration and exploitation.

Special requirements in the context of ambidextrous leadership can be transferred from the top executive/chief executive officer to third parties, for example, some control tasks in the area of exploitation can be distributed among the top management team, enabling the top executive to focus on tasks such as developing an organisation-wide vision and its strategic implementation. Indirect ambidextrous leadership exists if the top executive distributes exploitation tasks to third parties. Direct ambidextrous leadership exists if the top executive assumes leadership in both the exploration and exploitation areas. This means that the demands on the top executive are different in direct ambidextrous leadership and in indirect ambidextrous leadership.

The literature has not yet focused on the differentiation between direct and indirect ambidextrous leadership. This paper contributes towards closing this gap. The potential for indirect ambidextrous leadership can be essential for a company’s success because in addition to direct ambidextrous leadership, it represents the possibility of creating a sustainable organisation in a changing market.

Taking an organizational perspective, this paper aims to understand how organizations respond to such strong and concurrent societal effects, and to answer the question, “How should researchers conceptualize the symbiotic relationship between society and business during a catastrophic societal event?”

The authors highlight through numerous examples, the impact of COVID-19 on society is well-evidenced in the research. They also draw on such evidence of the effects of catastrophic societal events like COVID-19 to support the appropriateness of this conceptualization.

The authors found that organizations that use both short- and long-term activities concurrently are better able to tackle the concurrent short- and long-term effects of catastrophic events like COVID-19.

The authors use ambidexterity theory, supported by evidence derived from organizational responses to COVID-19, to offer a new and more comprehensive conceptualization that frames the concurrent and interrelated short-term and long-term organizational response to a catastrophic societal event. Further, they highlight the importance of studying such organizational responses in the context of the organization’s referent groups.

In high-tech markets, innovation is always generative and continuous both within the iteration in a product's development process and throughout the upgrade of multi-generational products. Inspired by this practical phenomenon, this study aims to explore the mechanism of innovation generativity and continuity to explain how future innovations benefit from current innovations.

The study conducted qualitative research to explore innovation generativity and continuity by investigating five electronic information enterprises. The authors employed the ambidexterity perspective to explore the research question.

The authors found innovation generativity has three dimensions: inheritance, metabolism and inspection. These three dimensions and their interactions are what forms the mechanism of innovation generativity and continuity. The authors also found many paradoxes that prompt enterprises to pursue innovation generativity and continuity, and through this innovation process, enterprises are able to attain continuous innovation.

This study theoretically uncovers “how” to carry out innovation generativity and continuity, as well as the antecedents and the outcome. The findings contribute to research on product innovation, continuous innovation and ambidexterity, and have implications for managers who seek to improve innovation generativity and continuity.

The purpose of this paper is to explore board functions and their location in family firms.

Through structured induction in a four-case study of medium-sized Swedish family firms, the authors demonstrate that board functions can be located in other arenas than in the common board and suggest propositions that explain their distribution.

(1) The board is but one of several arenas where board functions are performed. (2) The functions performed by the board vary in type and emphasis. (3) The non-family directors in a family firm serve the owners, even sometimes governing them, in what the authors term “bidirectional governance”. (4) The kin strategy of the family influences their governance. (5) The utilization of a board for governance stems from the family (together with its constitution, kin strategy and governance strategy), the board composition and the business conditions of the firm.

Being a case study the findings are restricted to concepts and theoretical propositions. Using structured induction, the study is not solely inductive but still contains the subjectivity of induction.

Governance agents should have an instrumental view on the board, considering it one possible governance arena among others, thereby economizing on governance.

The institutional pressure toward active boards could paradoxically reduce the importance of the board in family firms.

The board of a family company differs in its emphasis of board functions and these functions are performed with varying emphases in different governance arenas. The authors propose the concept of kin strategy, which refers to the governance importance of the structure of the owner and observations on bi-directional governance, indicating that the board can govern the owners.