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Data science promises new opportunities for organizational decision-making. Data scientists arguably play an important role in this regard and one can even observe a certain “buzz” around this nascent occupation. This paper enquires into how data scientists construct their occupational identity and the challenges they experience when enacting it.

Based on semi-structured interviews with data scientists working in different industries, the authors explore how these actors draw on their educational background, work experiences and perception of the contemporary digitalization discourse to craft their occupational identities.

The authors identify three main components of data scientists’ occupational identity: a scientific mindset, an interest in sophisticated forms of data work and a problem-solving attitude. The authors demonstrate how enacting this identity is sometimes challenged through what data scientists perceive as either too low or too high expectations that managers form towards them. To address those expectations, they engage in outward-facing identity work by carrying out educational work within the organization and (paradoxically) stressing both prestigious and non-prestigious parts of their work to “tame” the ambiguity and hype they perceive in managers’ expectations. In addition, they act upon themselves to better appreciate managers’ perspectives and expectations.

This study contributes to research on data scientists as well as the accounting literature that often refers to data scientists as new competitors for accountants. It cautions scholars and practitioners alike to be careful when discussing the possibilities and limitations of data science concerning advancements in accounting and control.

Despite the significance of knowledge sharing for competitive advantage in networked businesses like franchising systems, there is a lack of comprehensive understanding regarding the strategic value of knowledge sharing in the context of franchising. In particular, the specific contribution of information and communication technologies (ICTs) in facilitating interorganizational knowledge exchange among franchising members remains inadequately understood, particularly in emerging economies. Therefore, this study aims to explore the mechanisms involved in the knowledge-sharing process facilitated by a virtual learning environment (VLE) within franchising networks and examine the role of VLEs in facilitating knowledge.

This study uses a multiple-case study approach involving 24 franchisees and the franchisor within a Brazilian franchising network operating in the furniture market to examine the role played by a VLE.

The results of the study reveal that the introduction of a VLE has played a significant role in fostering enhancements in the knowledge-sharing process among the franchisor and franchisees in the network. Moreover, the results indicate that VLEs play a significant role in overcoming geographical obstacles, thereby enabling efficient knowledge sharing between franchisees and franchisors operating in extensive territorial contexts. Finally, findings indicate that intracommercial competition acts as a prominent barrier, leading to low levels of cooperation and knowledge-sharing intent among franchisees within the network.

This study contributes to the existing knowledge by enhancing the understanding of how ICTs can facilitate knowledge sharing in organizations operating within franchising systems. Furthermore, this paper advances the comprehension of the role of networking franchising configuration and governance in supporting organizational improvements. Additional actionable insights are provided.

This review analyzes the existing theoretical and empirical research on the relation between corporate taxation and corporate social responsibility (CSR). By synthesizing the current literature regarding the directional relation between tax avoidance and CSR, the authors are able to identify areas where further research on this relation should be targeted to maximize the public interest.

The authors conduct a literature review of articles published in leading journals in the fields of accounting, finance and management. Reputable working papers are included to support emerging trends in the research and suggest meaningful paths forward.

The literature reveals a complex relation between corporate tax avoidance and CSR. The published research offers theoretical and empirical support for both a substitutive and a complementary directional relation. An actionable takeaway from this review is that corporate taxation must be considered jointly with CSR when seeking to maximize the public interest.

The authors find a rapid influx of research over the past decade that explores the complex directional relation between corporate tax avoidance and CSR. This review will be useful to researchers that are interested in moving beyond a directional characterization of this relation. By synthesizing both established and emerging literature, the authors provide a foundation and direction for future research to examine issues that may directly inform tax or firm policies to increase overall stakeholder welfare.

Although knowledge based on business intelligence (BI) is crucial, few studies have explored the core of BI knowledge; this study explores this topic.

The authors collected 1,306 articles and 54,020 references from the Web of Science (WoS) database and performed co-citation analysis to explore the core knowledge of BI; 52 highly cited articles were identified. The authors also performed factor and cluster analyses to organize this core knowledge and compared the results of these analyses.

The factor analysis based on the co-citation matrix revealed seven key factors of the core knowledge of BI: big data analytics, BI benefits and success, organizational capabilities and performance, information technology (IT) acceptance and measurement, information and business analytics, social media text analytics, and the development of BI. The cluster analysis revealed six categories: IT acceptance and measurement, BI success and measurement, organizational capabilities and performance, big data-enabled business value, social media text analytics, and BI system (BIS) and analytics. These results suggest that numerous research topics related to big data are emerging.

The core knowledge of BI revealed in this study can help researchers understand BI, save time, and explore new problems. The study has three limitations that researchers should consider: the time lag of co-citation analysis, the difference between two analytical methods, and the changing nature of research over time. Researchers should consider these limitations in future studies.

This study systematically explores the extent to which scholars of business have researched and understand BI. To the best of the authors’ knowledge, this is one of the first studies to outline the core knowledge of BI and identify emerging opportunities for research in the field.

Assessing the impacts generated by tourism has become an essential element for the industry’s sustainability. The increasing intensity of the impacts and the need to evaluate them from a resident’s perspective calls for new approaches to assist tourism management. This paper aims to advance from the pressure-state-response framework (PSR) to measure the tourism impacts in urban destinations with a holistic model called PSR-ti.

A multiple linear regression method was adopted to apply the PSR-ti model in the city of Madrid, estimating the relationship between the pressure (objective) and state (subjective) variables. Local statistical yearbook data was used to construct the pressure variables. Regarding the state variables, a survey was designed to assess residents’ perceptions of tourism. A total of 652 responses were obtained.

The results obtained from the study of pressure indicators unveil that these indicators can support decision-making processes as an underused management tool. This work represents a step forward in considering the transversality of tourism concerning urban planning, the development of equipment and infrastructures or activities such as commerce and culture for the analysis of the state indicators; the results obtained determine the need to periodically evaluate the perception of residents on the impacts of tourism, given its crucial role in the sustainability of the destination.

The PSR-ti model offers a holistic vision, including objective and subjective indicators in the model, which enhances the appraisal of the impacts of tourism by identifying pressure and state factors as a starting point for possible responses by the decision makers of the tourist destination.

Small- and medium-sized enterprises (SMEs) carry huge economic importance worldwide. At the same time, SMEs face specific challenges, some of which may be alleviated by employing accountants. However, research on the role and impact of accountants in SMEs has long remained fragmented and scarce. This paper aims to encourage more research on accountants in SMEs by providing the first comprehensive and systematic review of relevant research.

Based on systematic review methods, the authors critically examine 68 research articles dealing with accountants in SMEs.

The review identifies three dominant roles for accountants in SMEs: providers of reporting services, sources of SME owners’ self-validation and translators between capital providers and SMEs and advisors. Implicitly, many studies assume a value-enhancing effect of employing accountants in SMEs regardless of these specific roles. At the same time, available studies seldom make use of existing theoretical frameworks to more closely analyze the value-enhancing potential of human resources such as accountants. The authors, thus, propose the resource-based view as a robust theoretical framework to improve theory building in research on accountants in SMEs.

To the best of the authors’ knowledge, this paper is the first systematic review of accountants in SMEs. In addition, the authors develop a resource-based model on accountants in SMEs to guide future research on this topic.

The purpose of this paper is to examine the identity work undertaken by female next generation to navigate (in)visibility in family businesses with male successors. To enhance understanding of gendered identity work in family businesses, the authors offer important insights into how female next generation use (in)visibility to establish legitimacy and exercise power and humility in partnership with male next generation in their family business.

This empirical qualitative paper draws upon in-depth interviews with 14 next generation female leaders.

This study offers a model to show how female next generation establish their legitimacy amongst male next generation in power via a careful balancing act between vying for visibility (trouble) and forgoing visibility (exclusion). These female next generation gained acceptance by endorsing their own leadership identity and exercising humility in partnership or by endorsing their brother's leadership identity and exercising power in partnership.

This study highlights the need for the incumbent generation to prepare successors, regardless of gender, via equal opportunities for business exposure and leadership preparation. This study also shows that vocalizing female-centric issues and highlighting hidden power imbalances should be led by the entire management team and not simply delegated to a “family woman” in the management team to spearhead.

This study advances understanding of gender dynamics and identity in the family business literature by identifying specific strategies utilized by female next generation to navigate (in)visibility in family businesses with male successors.

Foreign markets possess different characteristics to domestic ones; this means that dynamic marketing capabilities (DMCs) should be adjusted. This paper aims to understand how these DMCs enable firms to achieve greater legitimacy in international markets.

This research uses a qualitative approach based on in-depth interviews in collaboration with an association of exporting firms.

Findings suggest five areas of DMCs to improve organizational legitimacy overseas: flexibility, relationship management, local market sensitivity, anticipation and exemplariness. Those capabilities should be combined and will play a different role depending on the implementation phase of the external company. Resource allocation and capability development should follow an integrative approach emphasizing proximity, adaptability, alliances, engagement and credibility to reach differentiation in foreign markets.

The originality is mainly focused on the cohabitation and strong synergies between DMCs and legitimacy. This aspect is particularly relevant because legitimized companies have higher levels of survival, which is fundamental in the international venture.

Crisis services personnel are frequently deployed around the globe under highly demanding conditions. This raises the need to better understand the deployment process and more especially, sustainable reintegration after deployment. Despite recent research efforts, the study of the post-deployment stage, more specifically the reintegration process, remains fragmented and limited. To address these limitations, this review aims at (1) describing how reintegration is conceptualised and measured in the existing literature, (2) identifying what dimensions are associated with the reintegration process and (3) identifying what we know about the process of reintegration in terms of timing and phases.

Following the preferred reporting items for systematic reviews and meta-analyses (PRISMA) protocol, the authors identified 5,859 documents across several scientific databases published between 1995 and 2021. Based on predefined eligibility criteria, 104 documents were yielded.

Research has primarily focused on descriptive studies of negative individual and interpersonal outcomes after deployment. However, this review indicates that reintegration is dynamic, multi-sector, multidimensional and dual. Each of its phases and dimensions is associated with distinct challenges.

To the authors’ knowledge, this is the first research that investigates reintegration among different crisis services and provides an integrative social-ecological framework that identifies the different dimensions and challenges of this process.

This study aims to analyze how various contingencies within the contingency theory influence the entrepreneurial orientation (EO) elements and performance of retail franchisees in a South Pacific Island nation.

This study employs a quantitative approach of data collection from 203 managers in a total of 89 retail franchise outlets. Convenience and snowball sampling techniques were used with data analysis through SPSS AMOS and covariance-based structural equation modelling (CB-SEM).

The results confirmed that technology, innovation and promotion; competitive edge and value co-creation; high return opportunity capitalization; and empowerment and support influenced franchisee performance, while responsive customer focused leadership and competitor knowledge proved to be insignificant. The findings supported EO's influence on both financial and non-financial indicators, with greater influence on financial indicators. The result revealed that EO accounts for partial impact on franchisee performance, while the remaining impact could be attributed to organization and environment contingencies.

The study proposes a novel context of EO in franchising, where we dissect key elements within the EO dimensions. It also adds to the extant literature on how the broader context of environmental and organizational factors termed as “strategic fit” affects entrepreneurial franchisee performance.