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This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

This paper seeks to examine the effects of communications infrastructure and other traditionally‐investigated, market‐related factors on net investment inflows into developed versus emerging markets.

Hypotheses are developed and tested empirically using auto‐regression analysis. Data are used from 38 countries (19 developing and 19 developed) over a ten‐year period (1995‐2004).

Findings are consistent with the view that research models of the drivers of investment inflows should consider markets' levels of economic development, different time frames, and macro‐economic changes in the global market.

Communications infrastructure influences a country's ability to attract foreign investment. Extrapolation of the results to other places and times should be done with caution.

Managers should carefully examine the information and communications technology (ICT) infrastructure before investing in foreign countries to determine suitability to supporting achievement of company objectives. Policy makers that wish to attract foreign investment should strengthen country ICT capacity and, especially for emerging economies, complementary capabilities and telecommunications utilization.

The research highlights the importance of communications infrastructure for attracting inward foreign investment and suggests that technological infrastructure and human utilization of communications impact investment inflows, but only during a certain time frame in the development process of market economies.

This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues.

A survey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework.

Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package.

The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate.

The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace.

The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic.

As tourism destinations grapple with declines in tourist arrivals due to COVID-19 measures, scholarly debate on overtourism remains active, with discussions on solutions that could be enacted to contain the excessive regrowth of tourism and the return of “overtourism”. As social science holds an important role and responsibility to inform the debate on overtourism, this paper aims to understand overtourism by examining it as a discursive formation.

The paper explores recurring thematic threads in scholarly overtourism texts, given the phrases coherence as a nodal-point is partially held in place by a collective body of texts authored by a network of scholars who have invested in it. The paper uses interdiscursivity as an interpretative framework to identify overlapping thematic trajectories found in existing discourses.

Overtourism, as a discursive formation, determines what can and should be said about the self-evident “truths” of excessive tourist arrivals, the changes tourists bring to destinations and the range of discursive solutions available to manage or end overtourism. As the interpellation of these thematic threads into scholarly texts is based on a sense of crisis and urgency, the authors find that the themes contain rhetoric, arguments and metaphors that problematise tourists and construct them as objects in need of control and correction.

While the persistence of the discursive formation will be determined by the degree to which scholarly and other actors recognise themselves in it, this paper may enable overtourism scholars to become aware of the limits of their discursive domain and help them to expand the discourse or weave a new one.

本文探讨了过度旅游研究文本中反复出现的主题线索, 鉴于这些短语连贯性作为一个节点, 由学者们组成的网络所研究的一组文本所组成。本文将互辩作为一个解释框架来识别现有语篇中重叠的主题轨迹。

随着旅游目的地应对因新冠病毒−19措施而导致的游客人数下降, 关于过度旅游的学术辩论仍然活跃, 通过讨论可以制定的解决方案, 以遏制旅游业的过度再生和“过度旅游”的再现。由于社会科学在有关过度旅游的辩论中扮演着重要的角色和责任, 本文试图通过将其作为一种话语形式进行考察来理解过度旅游。

作为一种话语形式, 过度旅游展现了过量游客所带来的不言而喻的“真相”、游客给目的地带来的变化以及可用于管理或结束过度旅游的一系列解决方案。由于这些主题线索在学术文本中的质询是基于危机感和紧迫感, 我们发现这些主题包含修辞、论据和隐喻, 使游客感到困惑, 并将其构建为需要控制和纠正的对象。

尽管话语形成的持续性将取决于学者和其他参与者在其中认识到自己的程度, 但本文可能会使过度旅游学者意识到其话语领域的局限性, 并帮助他们扩展话语或构建新的话语。

A medida que los destinos turísticos lidian con la disminución de las llegadas de turistas debido a las medidas del COVID-19, el debate académico sobre el “sobreturismo” permanece activo, con discusiones sobre soluciones que podrían promulgarse para contener el crecimiento excesivo del turismo y el regreso del “sobreturismo”. La ciencia tiene un papel importante y una responsabilidad en informar sobre el debate del “sobreturismo”, este artículo busca entender el constructo de “sobreturismo”, examinándolo como una formación discursiva.

El artículo explora los hilos temáticos recurrentes en los textos académicos sobre el “sobreturismo”, dada la coherencia de las frases como un punto nodal, mantenida parcialmente en su lugar, por un cuerpo colectivo de textos escritos por una red de académicos, los cuales han invertido tiempo en ellos. El artículo utiliza la inter-discursividad como marco interpretativo a la hora de identificar trayectorias temáticas superpuestas que se encuentran en las disertaciones existentes.

El sobreturismo, como formación discursiva, determina lo que puede y debe decirse sobre las “verdades” evidentes de la llegada excesiva de turistas, los cambios que los turistas traen a los destinos y la gama de soluciones discursivas disponibles para gestionar o acabar con el “sobreturismo”. Como la interpelación de estos hilos temáticos en textos académicos se basa en un sentido de crisis y urgencia, encontramos que los temas contienen retórica, argumentos y metáforas que problematizan a los turistas y los construyen como objetos que necesitan control y corrección.

Si bien la persistencia de la formación discursiva estará determinada por el grado en que los académicos y otros actores se reconozcan en ella, este artículo puede permitir a los estudiosos del “sobreturismo” tomar conciencia de los límites de su dominio discursivo y ayudarlos a expandir el discurso o tejer un discurso nuevo.

The purpose of this paper is to aim at identifying the relationships between Industry 4.0 (I4.0) technologies and Lean Manufacturing (LM) practices.

A systematic literature review was conducted, in which 93 studies were analyzed according to their content and contextualization level.

In total, 9 I4.0 technologies and 14 LM practices were identified and categorized according to different levels of both value stream application and synergy. From the 126 pairwise relationships, 24 were classified as being of high synergy (e.g. relationship between Cyber-Physical Systems and value stream mapping), revealing the existence of a positive interaction between LPs and I4.0 technologies toward the achievement of a higher operational performance. Further, three future research opportunities were suggested: to validate the proposed synergies among LPs and I4.0 technologies; to distinguish the effects of relationships on all levels of flow; and to examine the effect of such relationships on operational performance.

With the emergence of the Fourth Industrial Revolution, the specificities on the relationship between LM and I4.0 still need further investigation. This paper provides a better understanding of existing literature related to I4.0, LM, and their relationship, as well as pointing out research gaps to encourage future works.

The purpose of this paper is to explore the concept of value co-creation in complex value networks with many actors. Electronic health records (EHRs) are innovations that warrant deep study to properly introduce such a complex system.

The paper describes a qualitative study based on Grounded Theory to understand value co-creation from multiple actors’ perspectives in a National EHR Service Project: the Portuguese Health Data Platform.

Study results enabled further development of the value co-creation concept in complex environments with multiple actors. More specifically they allowed: operationalizing the value co-creation concept by identifying its factors and outcomes, understanding how value co-creation factors and outcomes are interconnected, and understanding of how value co-creation for each actor depends on his/her own actions and the actions of other actors, in a complex set of interactions and interdependencies.

The findings have implications for service managers seeking to understand how actors participating in the network integrate resources and interact to co-create value. The study highlights the need for designing and managing services to co-create value, not only by enabling dyadic interactions between the customer and the service provider, but also by supporting and enabling value co-creation interactions among different actors in the network.

This study responds to the need for empirical research on value co-creation in many-to-many contexts and for operationalizing the value co-creation concept.

In this paper are summarized our research activities dealing with the theoretical and experimental analysis of high voltage direct current (HVDC) ionizers. We present here the basic principle of a hybrid charge simulation‐finite difference method, that has been used to simulate the electric behaviour of these devices, by computing the electric field strength and the ionic current density distribution, therefore the efficiency of emission. We have realized an experimental ion counter and we have used it to verify the values predicted by means of this numerical technique.