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The purpose of this article is to contribute to studies on organizational ambidexterity by analyzing how an incumbent company is managing its innovation structures and balancing exploitation and exploration activities to generate value in a digital economy context.

The research was designed in a qualitative format through a single case study in a Brazilian financial institution, with semi-structured interviews conducted with internal and external players.

Based on the case study, two possible contributions emerged as results, to fill the research gap: the need to develop more complex innovation structures, which act in a way that is integrated to the ecosystem; and the establishment of an organizational function, with a specific mandate to seek innovation in new business platforms.

Although the theory gives evidence about the potential that ambidexterity represents for companies, ‘how’ to orchestrate the trade-offs to achieve it is not clear, particularly in regards to first steps toward ambidexterity. This work aims to contribute to fill this gap through an empirical study in a large Brazilian company, analyzing its trajectory toward ambidexterity.

This study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently attitudes of management towards the system.

Data are collected using a case study of a large public hospital in Spain. In-depth interviews were conducted with 27 senior and middle managers across different functions. Relying on the organisational dualities classification in the literature, tensions are unpacked and analysed.

Evidence is presented of how hospital accreditation increases the salience of organisational tensions arising from exposition of the organisational dualities of learning, performing, organising and belonging. Salient tensions were evident in the ambivalent attitudes of management towards the hospital accreditation system.

The role of mandatory external control systems in exposing ambivalence and tensions will be of interest to organisational managers.

The study extends the management control literature by identifying an active role for an external MCS (accreditation) in increasing the salience of organisational tensions and triggering ambivalence. Contrary to the prior literature, the embedding of both poles of an organisational duality into the MCS is not a necessary precondition for increased tension salience. The range of attitudes towards MCSs beyond those specified in the previous literature (positive/negative/neutral) is extended to include ambivalence.

This first chapter explores the basic foundation of corporate ethics: the human person in all its dignity and mystery, its corporeality and emotionality, and its cognitive and volitive capacities of moral development. Four fundamental characteristics of the human person, namely individuality, sociality, immanence, and transcendence, will be examined for their potential to understand, live, experience, and witness corporate ethics and morals. We explore the profound meaning and mystery of human personhood invoking several philosophies of the good and human dignity as exposed by Aristotle and Thomas Aquinas in the West, by the doctrine of Dharma in the East as expounded by Gautama Buddha, Mahabharata, and Bhagavad Gita, and by Prophets Confucius and Tao, in the East. Several contemporary cases of great human personhood are analyzed: for example, Peace Nobel Laureate Nelson Mandela from South Africa (1993) and Peace Nobel Laureate Liu Xiaobo from China (2017) – cases of human abuse that turned into triumphs of human dignity.

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.

The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.

The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.

The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.

The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

The purpose of this paper is to draw a map of the general features of epistemological and critical concerns in contemporary Islamic philosophy. This study will not be confined to the domain of academic philosophy or to those who are professionals in the field of philosophy.

The paper adopted the critical rational approach in dealing with contemporary Islamic philosophy in the Arab world. The scope will include scholars from different fields of epistemology who tried to present a “vision” of the attitude that should be adopted in facing the challenges of the age and the problems of the nation on the epistemological level or the political, economic and social levels.

There is a need for a philosophy of action and progress rather than a philosophy that is based on abstract ideas and theories and of words/rhetoric. The ethics required to accomplish this ought to identify the attributes of the citizen who can reach self-actualization through legitimate means based on a progress agenda with theoretical and philosophical foundations.

Because a critical rational approach can be dealt with from different perspectives, this paper will adopt the classification of the principal intellectual trends: the reformist, secular and liberal.

This paper covers a long time span to determine whether the philosophical projects have been effective.

This paper, which criticizes the philosophic projects that are theoretically unsound and that do not address real social problems (like poverty), argues the need for a philosophy of progress and action. This will lead to devising an agenda that addresses the challenges the society is facing and to finding alternative and creative solutions resulting in development.

The study refers to a health-care organization engaged in adopting “home health care” as a new object of activity. This study aims to explore how the reconfiguration of the object influences the transformative perspective, affecting not just a service but a broader approach and meaning behind patient care. It also investigates the main contradictions at play and the levers to support inter-organizational learning while facing the new challenges and change processes.

The work is based on a qualitative and ethnographic methodology directed to examine cultural, practical and socio-material aspects. The activity theory is assumed as a powerful approach to understand collective learning and distributed agency processes.

The renewal of the new object of work is analyzed as a trigger for shifts in representations, cultural processes and collective support implemented by the organization. Three agentic trajectories – technical, dialogical and collaborative agency – were cultivated by the management to deliver home health care through joint exercises of coordination and control, dialogical spaces and collaborative process.

The data collection was disrupted by the pandemic. A follow-up study would be beneficial to inquire how the learning processes shifted or were influenced by the contextual changes.

This contribution provides a practical framework for health-care organizations aiming to navigate and explore the physiological tensions and contradictions emerging when the object of work is changed.

The paper develops the field of intra- and inter-organizational learning by presenting an intertwined and structural connection between these processes and the renewing of the object of work. It advises that processes of transformation must be handled with attention to the critical and collective dynamics that accompany sustainable and situated changes.

Background: Geostatistics focuses on spatial or spatiotemporal datasets. Geostatistics was initially developed to generate probability distribution predictions of ore grade in the mining industry; however, it has been successfully applied in diverse scientific disciplines. This technique includes univariate, multivariate, and simulations. Kriging geostatistical methods, simple, ordinary, and universal Kriging, are not multivariate models in the usual statistical function. Notwithstanding, simple, ordinary, and universal kriging techniques utilize random function models that include unlimited random variables while modeling one attribute. The coKriging technique is a multivariate estimation method that simultaneously models two or more attributes defined with the same domains as coregionalization.

Objective: This study investigates the impact of populations on traffic volumes as a variable. The additional variable determines the strength or accuracy obtained when data integration is adopted. In addition, this is to help improve the estimation of annual average daily traffic (AADT).

Methods procedures, process: The investigation adopts the coKriging technique with AADT data from 2009 to 2016 from Montana, Minnesota, and Washington as primary attributes and population as a controlling factor (second variable). CK is implemented for this study after reviewing the literature and work completed by comparing it with other geostatistical methods.

Results, observations, and conclusions: The Investigation employed two variables. The data integration methods employed in CK yield more reliable models because their strength is drawn from multiple variables. The cross-validation results of the model types explored with the CK technique successfully evaluate the interpolation technique's performance and help select optimal models for each state. The results from Montana and Minnesota models accurately represent the states' traffic and population density. The Washington model had a few exceptions. However, the secondary attribute helped yield an accurate interpretation. Consequently, the impact of tourism, shopping, recreation centers, and possible transiting patterns throughout the state is worth exploring.

Digital transformation (DT) is a major challenge for incumbent organisations, as research on this phenomenon has revealed a high failure rate. Given this consideration, this paper reviews the literature on DT in incumbent organisations to identify the main themes and research directions to be undertaken.

The authors adopt a systematic literature review (SLR) and computational literature review (CLR) employing a machine learning algorithm for topic modelling (LDA) to surface the themes discussed in 103 peer-reviewed studies published between 2010 and 2022 in a multidisciplinary article sample.

The authors identify and discuss the five main themes emerging from the studies, offering the state-of-the-art of DT in established firms' literature. The authors find that the most discussed topics revolve around the DT of healthcare, the process of renewal and change, the project management, the changes in value performances and capabilities and the consequences on the products of DT. Accordingly, the authors identify the topics overlooked by literature that future studies could tackle, which concern sustainability and contextualisation of the DT phenomenon.

The authors further propose managerial insights which equip managers with a revolutionary mindset that is not constraining but, rather, integration-seeking. DT is not only about technology (Tabrizi B et al., 2019). Successful DT initiatives require managerial capabilities that foster a sustainable departure from the current organising logic (Markus, 2004). This study pinpoints and prioritises the role that paradox-informed thinking can have to sustain an effective digital mindset (Eden et al., 2018) that allows for the building of momentum in DT initiatives and facilitates the renewal process. Indeed, managers lagging behind DT could shift from an “either-or” solutions mindset where one pole is preferred over the other (e.g. digital or physical) to embracing a “both-and-with” thinking balancing between poles (e.g. digital and physical) to successfully fuse the digital and the legacy (Lewis and Smith, 2022b; Smith, Lewis and Edmondson, 2022), enact the renewal, and build and maintain momentum for DTs. The outcomes of adopting a paradox mindset in managerial practice are enabling learning and creativity, fostering flexibility and resilience and, finally, unleashing human potential (Lewis and Smith, 2014).

The authors propose insight that will equip managers with a mindset that will allow DT to fail less often than current reported rates, which failure may imply potential organisational collapse, financial bankrupt and social crisis.

The authors offer a multidisciplinary review of the DT complementing existing reviews due to the focus on the organisational context of established organisations. Moreover, the authors advance paradoxical thinking as a novel lens through which to study DT in incumbent organisations by proposing an array of potential research questions and new avenues for research. Finally, the authors offer insights for managers to help them thrive in DT by adopting a paradoxical mindset.

This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters.

The authors use robust econometric estimation on a sample of 314 firms from both early and late IFRS adopting countries.

The authors find that IFRS is positively and significantly associated with an increase in audit fees for early adopters, but the impact is very weak for late adopters and insignificant in some cases. The results on auditing time suggest that increase in audit fees around IFRS adoption is due to an increase in audit reporting lags. After accounting for pre- and post-years, the authors find that the relationship between IFRS and audit fees, as well as audit time for late adopters, is significant only in the adoption year. However, early adopters experience a significant increase in audit fees and audit time in the transition year to one-year post-adoption.

The findings imply that countries that are yet to adopt IFRS are less likely to experience a significant increase in audit fees audit time. Hence, is probable that the benefit of IFRS will outweigh the cost.

The results, therefore, suggest that early adopters paid a premium for been the first users of IFRS, which is consistent with any innovation. The study provides new insights by demonstrating that the consequences of IFRS differ between early and late adopters.

This study aims to evaluate the link between climate/weather change and farmer migration in Bihar, India. The influence of cognitive conditions and climate-related stress on farmer migration decisions and the socioeconomic characteristics of migrating and non-migrating farm households are analysed. The focus is the role of migration in access to climate and agricultural extension services and the contribution of migration to enhanced farmer coping capacity.

A primary survey was conducted of farm households in seven districts of Bihar, India. Farmer perceptions of climate change were analysed using the mental map technique. The role of socioeconomic characteristics in farm household migration was evaluated using binary logistic regression, and the influence of migration on access to climate and agricultural extension services and the adaptive capacity of migrating households was investigated using descriptive statistics.

Climate-induced livelihood risk factors are one of the major drivers of farmer’s migration. The farmers’ perception on climate change influences migration along with the socioeconomic characteristics. There is a significant difference between migrating and non-migrating farm households in the utilization of instructions, knowledge and technology based climate and agriculture extension services. Benefits from receipt of remittance, knowledge and social networks from the host region enhances migrating households’ adaptive capacity.

This study provides micro-evidence of the contribution of migration to farmer adaptive capacity and access to climate and agricultural extension services, which will benefit analyses of climate-induced migration in other developing countries with higher agricultural dependence. In addition, valuable insights are delivered on policy requirements to reduce farmer vulnerability to climate change.