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The organizational digital transformation (ODT) in companies presents small and medium-sized enterprises (SMEs) – who remain at the beginning of this transformation – with the challenge of offering digital services based on sensor technologies. Against this backdrop, the present paper identifies ways SMEs can enable digital servitization through sensor technology and defines the possible scope of the organizational transformation process.

Around 21 semi-structured interviews were conducted with experts from different hierarchical levels across the German manufacturing SME ecosystem. Using the Gioia methodology, fields of action were identified by focusing on influencing factors and opportunities for developing these digital services to offer them successfully in the future.

The complexity of existing sensor offerings must be mastered, and employees' (data) understanding of the technology has increased. Knowledge gaps, which mainly relate to technical and organizational capabilities, must be overcome. The potential of sensor technology was considered on an individual, technical and organizational level. To enable the successful implementation of service offerings based on sensor technology, all relevant stakeholders in the ecosystem must network to facilitate shared value creation. This requires standardized technical and procedural adaptations and is an essential prerequisite for data mining.

Based on this study, current problem areas were analyzed, and potentials that create opportunities for offering digital sensor services to manufacturing SMEs were identified. The identified influencing factors form a conceptual framework that supports SMEs' future development of such services in a structured manner.

This study is focused to support an ongoing development project of the case company's current state and the challenges of the order-to-cash (O2C) process. The O2C process is the most visible process to the customer, and therefore, its punctual and fluent order management is vital. It is observed that the high degree of manual work in the O2C process causes mistakes, delays and rework in the process. The purpose of this article is therefore to analyze the case company's current state of the O2C process as well as to identify the areas of development in this process by deploying the means of Lean Six Sigma tools such as value stream mapping (VSM).

The study was conducted as a mix of quantitative and qualitative analysis. Based on both the quantitative and qualitative data, a workshop on VSM was organized to analyze the current state of the O2C process of a case company, engaged in the energy and environment sector in Finland.

The results found that excessive manual work was highly connected to inadequate or incorrect data in pricing and invoicing activities, which resulted in canceled invoices. Canceled invoices are visible to the customer and have a negative impact on the customer experience. This study found that by improving the performance of the O2C process activities and improving communication among the internal and external stakeholders, the whole O2C process can perform more effectively and provide better customer value.

The O2C process is the most visible process to the customer and therefore its punctual and fluent order management is vital. To ensure that the O2C process is operating as desired, suitable process performance metrics need to be aligned and followed. The results gathered from the case company's data, questionnaire interviews, and the VSM workshop are all highlighted in this study. The main practical and managerial implications were to understand the real-time O2C process performance, which is necessary to ensure strong performance and enhance continuous improvement of the O2C process that leads to operational excellence and commercial competitiveness of the studied case company.

This study examines the relationship between servant leadership and its dimensions on firm performance, with big data playing the role of a mediator.

Survey responses used for analysis in this study have been taken from business managers associated reputed private sector organizations in India. A conceptual model is proposed grounded to the Conservation of Resource Theory (COR). Structural equation modeling has been used to test the proposed model.

Servant leadership significantly relates to firm performance, whereby Big Data is seen to play the role of a mediator. The results also indicate that none of the dimensions of servant leadership independently affect firm performance.

The study adds to extant research by examining the mediating mechanism of Big Data in servant leadership and firm performance. It also suggests that each dimension of servant leadership gets reflected in overall servant leadership. Here it is important to note that Big Data analytics partially mediate the effectiveness of servant leadership.

The insurance industry has been slow to adopt digital technologies due to high barriers to entry, product complexity, capital reserves, solvency requirements, and regulatory constraints. This chapter focuses on how insurtech is disrupting the insurance industry, resulting in a transformation from a traditional structure to a dynamic user-centric ecosystem. Next, it highlights the insurtech ecosystem by providing an in-depth analysis of the new paradigm on how insurtech is transitioning from the linear value chain to a more dynamic and interconnected value network. Finally, this chapter defines a perspective of insurtech's impact by identifying three waves of transformation within the insurance industry and understanding the evolution and chronology of insurtech's influence. Thus, this chapter provides insights into the opportunities and challenges of this technological breakthrough, offering a comprehensive view of insurtech's transformative journey within the insurance landscape.

In recent years, the robotic process automation (RPA) technology has increasingly been used to automate business processes. While a lot of research has been published on the potential and benefits of the technology, only a few studies have conducted research on challenges related to RPA adoption. Hence, this study aims to identify and discuss challenges related to RPA implementation projects.

Following an inductive methodology, interviews have been conducted with consultants who were involved in multiple RPA implementation projects. Hence, their extensive experience and views contribute to a detailed and in-depth understanding of the phenomena under research.

The results suggest that there are various process-related, technical, resource-related, psychological and coordinative challenges that must be considered when conducting an RPA implementation project.

This paper contributes to knowledge by presenting a new typology of challenges, as well as providing an in-depth discussion of the individual challenges that organizations face.

Higher educational institutions, such as universities of applied sciences, have a significant role in promoting progress towards a sustainable future as defined by the United Nations (UN) sustainable development goals (SDGs). This paper aims to identify how the UN SDGs are featured in master’s theses set in work–life contexts.

Using a descriptive review and content analysis, this study identified the number of SDGs appearing in 31 master’s theses. Sustainable development (SD) and corporate social responsibility were reflected using the approaches and models in the literature. Finland’s eight objectives for committing to SD were used to examine the commitments made by the business school of the university of applied sciences to achieve Agenda 2030.

Emphasising the value of higher education for SD, this study found that SDGs three, eight and 12 appeared most frequently in the theses. Sustainable and responsible dimensions reflected several issues concerning both the worlds of business and industry among the firms and organisations investigated by the master’s degree students in the business school at the Jyväskylä University of Applied Sciences.

This research holds practical and pedagogical value, serving to encourage master’s and PhD students to further explore research on SDGs and to shape public policy.

Sustainability was looked at in a new way as investigated by the theses. Ways to integrate the SDGs into management degree programmes and conduct research in the fields of business administration, tourism and hospitality management were identified.

Sustainable development (SD) is becoming an important area of research in accounting education. This paper examines if postgraduate accounting students in the Greek context present different awareness of SD issues and if this is related to their Master’s orientation. Moreover, it compares the results with other similar studies.

An online questionnaire was designed based on Ebaid (2022) and Aleixo et al. (2021), and distributed to two different Master’s orientation programs. Then, descriptive statistics and contingency table analysis were performed to illustrate the main differences regarding the students’ responses.

The results indicate that the examined postgraduate students recognize the importance of SD for their future careers and require more knowledge about this issue. Moreover, it is presented that most of the postgraduate students adhere to the core sustainability principles (i.e. recycle, reuse and reduce), while only the students of environmental, social and governance (ESG) Master are significantly and actively engaged in social and environmental activities. Collectively, the results show that postgraduate students in Greece are more familiar with the term SD compared to participants in other similar studies in different contexts.

Planners and decision-makers in higher education institutions could benefit from the findings to reconsider accounting education by introducing new courses and/or Master’s programs to promote knowledge and action for SD.

This is the first study, as far as we know, that examines the issue of sustainability and accounting education on postgraduate students.

This study examines the use of a dynamic value-based approach to analyze the business model structuration of smart service providers in Brazil, mapping their value creation, configuration and appropriation strategies, and determining how well-defined their current business models are.

This is a qualitative study based on semi-structured interviews with entrepreneurs (or CEOs and directors of technology) of seven business ventures in three different phases of business model structuration: (1) academic: companies or innovation and research centers linked to universities; (2) startups: technology-based companies originating from the technological needs of clients, be they new branches of the traditional business of incumbents or new entrants and (3) autonomous service providers whose offerings are related to master’s or doctoral projects.

We propose a typology of business model structuration with four stages. At first (individual or initial business model), albeit with high skilling of owners, only manual or adaptation services are offered. In the second stage (platform business model), although services offered are oriented toward the entire process automatization of the client (Factory integrated), technologies are restricted to the client company (or even one department) and these clients' needs are mainly data processing and connectivity. In the third stage (scaling digital business model), although the services offered are oriented toward greater digitalization through an entire array of field devices connected to the internet (IoT) and organized in a more formalized structure, the business model is still being constructed, companies in this stage are mainly startups. In the fourth stage (innovation ecosystem business model), the entire manufacturing process is digitized, with integration and network connectivity, both between service providers and the extended supply chain of their clients, and new technologies are customized and developed through the interaction of a whole innovation ecosystem.

Mapping value-based strategies aids in understanding business model structuration in Industry 4.0. Future research should focus on parameterizing the dimensions founded of each value strategy.

This study advances the comprehension of the business model in |Industry 4.0 by providing a value-based strategy perspective of business model structuration. Practically, by focusing on smart service providers, it contributes to a greater understanding of smart service providers in Brazil and their strategic challenges.

This study aims to explore information-seeking anxiety (ISA) among undergraduate, postgraduate and PhD students at Dr Babasaheb Sawant Konkan Krishi Vidyapeeth, located in Dapoli, Distt. Ratnagiri, Maharashtra. The research focuses on evaluating the intensity of ISA, understanding its underlying causes and identifying potential strategies to reduce its effects, particularly within the context of an agricultural university.

This research intends to examine Information seeking anxiety (ISA) among undergraduate, postgraduate and PhD students at Dr Babasaheb Sawant Konkan Krishi Vidyapeeth located in Dapoli District, Ratnagiri, Maharashtra. This research intends to examine and investigate the intensity of ISA among students at an agriculture university, its root causes and possible methods to reduce its effects. The research adopts quantitative surveys with qualitative secondary sources to achieve a comprehensive understanding of ISA among students. A standardized scale was used as the primary data collection tool to assess participants’ levels of ISA. A total of 122 students participated in the study, completing the survey and providing valuable data for analysis.

The findings reveal a range of ISA levels among students, indicating the presence of varied information skills and abilities. This underscores the need for well-structured information literacy programs tailored to address these disparities. A significant gender-based difference in ISA was observed, with female students exhibiting lower anxiety levels in relation to “integrated elements 3” at a significance level of .05 (t = 1.327). Interestingly, the study found that the students' rural or urban backgrounds did not significantly impact their ISA levels. Additionally, various integrated elements within the information seeking anxiety scale were found to be interconnected, contributing to the overall anxiety experienced by students.

The study highlights the importance of designing and implementing targeted interventions to address ISA in academic settings. These findings suggest that tailored information literacy programs could be effective in reducing ISA among students. Future research could build on these results by examining ISA across different disciplines and institutions, thereby contributing to the development of broader, more generalized strategies for mitigating ISA in diverse educational contexts. Individuals may not accurately recall or report their anxiety levels, potentially affecting the study’s findings. This study’s findings may not be generalizable to all agriculture university users due to factors such as the specific university setting, student demographics and agricultural disciplines represented.

This study provides actionable insights for academic institutions, particularly agricultural universities, in developing targeted information literacy programs. These programs can be designed to address varying levels of ISA among students, enhancing their ability to effectively seek and use information. Additionally, understanding the gender differences in ISA can guide the creation of more inclusive resources and support systems, ultimately improving the overall academic experience and reducing anxiety-related barriers to learning.

The research highlights the broader societal impact of ISA, particularly how it can affect students’ academic success and overall well-being. By addressing ISA through tailored interventions, institutions can contribute to reducing educational inequalities, especially in rural and underrepresented communities. This can foster a more equitable learning environment where all students, regardless of their background, have the opportunity to thrive academically and socially.

This study contributes to the relatively underexplored area of ISA within the context of agricultural universities. By combining quantitative and qualitative approaches, the research offers a comprehensive understanding of ISA, its causes and potential solutions. The findings provide new insights into how gender and integrated elements of ISA influence anxiety levels, offering valuable contributions to the field of library and information science, particularly in specialized educational settings like agricultural universities.

The purpose of this study is to address the generalised lack of guidance on ethical treatment of corporate (e.g. non-research) data in higher education institutions, by focusing on the case of the University of Queensland (Brisbane, Australia). No actionable framework is currently available in the country to govern the ethical usage of corporate data. As such, this research takes a stakeholder-centred approach to data ethics; the lived experience of the stakeholders involved coupled with a theory-based ethical framework allowed the authors build to build a framework to guide ethical data practice.

Adopting a revised canonical action research approach focused on intervention on the context, the authors conducted a review of the literature on ethical usage of data in higher education institutions; administered one survey to university students (n = 168); and facilitated three workshops with professional staff (two) and students (one).

Collected data highlighted how, among other themes, the role and ethical importance of transparency was the dominant claim among all stakeholder groups. Findings helped the authors develop an Enhanced Enterprise Data Ethics Framework (EEDEF) emphasising transparency and stakeholder-centricity.

Legislation is the driver to regulate the use of corporate data in higher education; however, this can be problematic because legislation is retrospective, lacks normativity and offers scarce directions for cases that do not exactly follow within the legislative mandate. In light of these regulatory limitations, the authors’ EEDEF offers operators guidance on how to ethically manage corporate data in the higher education environment.

This study fills gaps in praxis and theory; that is the lack of literature and guiding ethical frameworks to inform data practice in higher education. This research fosters a more ethical data management by virtue of genuine and authentic engagement with stakeholders and emphasises the importance of strategic decision-making and maturity of data culture in the higher education sector.