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Benchmarking e-government and digital society developments using relevant indicators provides crucial insights into what aspects to consider while building a resilient digital society in which digital public services are delivered effectively and sustainably. The purpose of this paper is to analyse selected indices and indicators over the years and provide findings and recommendations on what indicators contribute most to the development.

A mixed research approach was used to conduct the research and collect, analyse and interpret data. A qualitative analysis involving the search, decomposition and comparison approaches to identify e-government and digital society reports, indices, rankings and indicators was followed by a quantitative analysis comprising of regression and cluster analyses.

The findings revealed that changes in the mix of indicators used by e-government and digital society indices can be attributed to advances in ICT and channels through which people communicate and receive information. The authors found that digital and telecommunication infrastructures and the quality of their parameters such as broadband have the biggest influence on progress of the e-government and digital societies developments and contribute most to clustering of the EU member states into groups.

The paper provides insights into how the structures of related indices changed over the years and how different indicators contribute to benchmarking of e-government and digital society developments by means of their weights. It provides governments with recommendations on which indicators to focus most.

This study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the Western Member States of EU (WEU). The EEU provides a unique sample to study the quality of financial reporting that the authors measure with classification shifting given that for more than five decades they were following the model of a centrally planned economy, where market-based financial reporting was absent. Yet, the EEU transitioned to a market-based economy and completed its accession to the EU.

This study uses a panel data set of firm year observations from 1996 and 2020 that covers the full transition of EEU. This empirical analysis is based on fixed effects panel regression analysis where the authors report a plethora of identifications.

This study finds classification shifting in the EEU countries since their transition to the market-based economy, though they have no long record of market-based financial reporting. This study also notices that cultural factors are associated with classification shifting across all Member States of the EU. This study further examines the impact of interactions between cultural characteristics and special items and reveal variability between WEU and EEU. As part of the robustness analysis, this study also tests the impact of culture on real earnings management measures for both WEU vs EEU, confirming the variability of the impact of culture on earnings management.

Future research could explore the role of religion differences in WEU vis-à-vis EEU states, as they are also subject to cultural differences.

The findings are important for regulators, external monitors and investors, as they show that cultural factors affect earnings management with some variability across countries in the EU, and they should be acknowledged in policymaking.

The findings show that cultural differences between EEU and the “old” Member States of the EU could explain classification shifting.

To the best of the authors’ knowledge, this is the first study that sheds light on the impact of national culture on classification shifting in EEU of EU vis-à-vis the “old” WEU of EU.

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.

The authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).

The authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.

The interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.

Findings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.

The study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.

This exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.

Microfinance programs across the countries are designed on the self-help and peer pressure model, aim at microentrepreneurship development. Despite of significant studies on microfinance-supported microentrepreneurship (MSM), not a single literature examines it from the systems thinking. In addition to that, the extant literature did not look MSM from the behavioral perspectives. To address the above gaps, the present study aims to examine self-help group (SHG)-based microfinance programs from the systems approach using the Stimulus-Organism-Behavior-Consequence (SOBC) model.

Information gathered from 786 women SHG members from four states of India through a structured interview schedule. Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) were conducted to process data. Additional statistical tests were performed to test the reliability and validity.

It was found that the “positive stimulus” (social intermediation, financial intermediation and business development services) positively impacted; and “negative stimulus” (intermediation accountability, and intermediation assumption) negatively impact, to “motive” (attitude, subjective norms, and perceived control) for micro-entrepreneurship in the SHG-based microfinance. Further, “motive” positively predicted “behavioral intention”; the “behavioral intention” positively determined “consequences” of micro-entrepreneurship. Intermediation as stimuli acted as “input”; the motive and behavioral intention acted as the “process”, and the consequence acted as the “output” in the SHG-based microentrepreneurship system.

To the best of the author's knowledge, this paper is the first one to examine the behavioral systems of microentrepreneurship programs through the Stimulus-Organism-Behavior-Consequence (SOBC) model.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-12-2022-0801

This study aims to reveal how chief executive officer (CEO) transformational leadership affects business model innovation (BMI) by exploring the serial mediating role of top management team (TMT) collective energy and behavioral integration and the moderating role of TMT-CEO value congruence.

The sample of 520 TMT members from 127 enterprises in North China was collected through a two-wave questionnaire survey. Hierarchical regression and bootstrapping were used to test the hypothetical relationships proposed in this study.

The results indicate that TMT collective energy and behavioral integration play a serial mediation role between CEO transformational leadership and BMI. TMT-CEO value congruence positively moderates the relationship between CEO transformational leadership and TMT collective energy as well as the serial mediation effect.

The results suggest that CEOs can stimulate TMT collective energy by demonstrating transformational leadership behaviors, thereby promoting TMT behavioral integration and ultimately achieving BMI. In addition, to enhance the effectiveness of CEO transformational leadership, enterprises should take measures to ensure that TMT members hold values that are consistent with those of CEOs.

Based on social cognitive theory, the mediating mechanism and boundary conditions of CEO transformational leadership that affect BMI are revealed by this study, thus opening the “black box” of the relationship between the two. It also supplements research on the role of TMT among the antecedents of BMI.

This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.

The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies.

We find that external auditors do enable policy transfer and that such involvements may, at times, veer into non-neutral policy spaces.

We did not analyze all UN organizations with accruals-based accounting. We also did not engage in a longer longitudinal study.

Our findings raise new questions about international organization accountability, the technocratic and policy-specific influences of external auditors, and open a debate about whether attempted policy transfers can be neutral.

The world’s largest group of international organizations is affiliated with the UN. External auditors help ensure that member-state monies are appropriately utilized. Our study is the first to compare pre- and post-accrual external auditor recommendations for 14 UN bodies. It is also the first to notate and study the attempted policy transfers from external auditors to the audited UN bodies.

Climate change is a bitter truth for the entire humanity, and it vehemently calls for thoughtful means for environmental protection along with sustainable economic growth. International trade blocs fundamentally represent amalgamation of countries to achieve unified goals like higher living standards, reduced trade barriers, freer labour mobility across member states, social and cultural upliftment, political allegiance to regional association, etc. Throughout the 1990s, these trade blocs have committed to reducing environmental pressures and shifting towards cleaner forms of energy. This chapter examines the relationship between rate of change in carbon dioxide (CO₂) emissions per capita and rate of change in per capita gross domestic product (GDP) in linear, quadratic and cubic polynomial forms with the other control variables like inflow of foreign direct investment (FDI), export of goods and services, population density, urban population percentage and location dummies for the 66 countries falling in seven regional trade blocs. Other than the European Union and North American Free Trade Agreement (NAFTA), the remaining five trade blocs in the study – Association of South-East Nations (ASEAN), South Asian Association for Regional Cooperation (SAARC), Common Market for Eastern and South Africa (COMESA), Mercado Común del Sur (MERCOSUR) and Commonwealth of Independent States (CIS) – contain mostly the developing and some of the fastest growing economies of the world. The panel regression result finds an inverse relationship between rate of change in per capita CO₂ emissions and rate of change in GDP per capita (in linear and cubic polynomial forms), exports and population density, while the other coefficients of the explanatory variables are positive. The study also establishes an Environmental Kuznets Curve (EKC) which is opposite to N-shape during 2005–2019, and that contradicts with the original EKC of inverted U-shaped. However, this shape admits the collective efforts of region-specific trade blocs towards achieving clean environment which is one of the important global goals.

Drawing on new insights from the perspectives and experiences of board members, the purpose of this study is to determine the board attributes that influence board roles in improving the integration of corporate social responsibility (CSR) into corporate governance structures. In total, 10 in-depth semi-structured interviews were conducted with directors of listed Jordanian companies to explore their perceptions of the effect of board of directors' composition on CSR and CSR disclosure (CSRD). The key findings show that boards with a diverse range of directors is essential independent/nonexecutive members, directors with business and/or accounting backgrounds, and foreign members to determine if they aim to better manage their CSR. To take CSR to the next level in the Arab region, we need to strengthen corporate governance mechanisms, and put more pressures on companies to make changes in board composition. For example, we suggest that companies that appoint business-educated and foreign members to their boards tend to engage in more impactful social and environmental-related activities and reflect their sustainable development more effectively. The study responds to calls for further research adopting qualitative methods, such as case studies and interviews in order to obtain a complete and in-depth understanding of the influence of board composition on CSR/CSRD. The findings provide useful insights for practice, policymakers, and future research.

To support the advancement of an underrepresented category of research in the field of entrepreneurial teams, this study proposes and tests a novel empirical model that connects two team emergent states, namely team entrepreneurial passion (TEP) and transactive memory systems (TMSs), and their influence on team performance.

The data were gathered using an online questionnaire distributed to undergraduate students who had formed entrepreneurial teams as part of a course assignment. Two methods were executed on the obtained data, namely partial least-square structural equation modelling (PLS-SEM) and necessary condition analysis (NCA).

The results uphold the hypothesised mediation role of TMSs between TEP and team performance. Of the two direct relations in the model, only the necessary conditions were present for the effect of TEP on TMSs.

The issue of the small sample size, a common feature in entrepreneurial team research, as discussed in the methodical section of the paper, is sidestepped with the use of PLS-SEM tools. Nonetheless, a larger sample size could have increased confidence in the results' validity. In addition, a longitudinal approach to data collection and analysis could have been used to augment that confidence further.

Three practical implications stem from the empirical findings. First, it lends support for implementing teaching approaches and task designs that are envisaged to improve team functioning in university classrooms. Making a business plan boosts students' desire to exploit the received knowledge and find a venture, so the teaching effort in entrepreneurship courses can have real-world consequences.

By testing the mediation model, new insights are made into the associations between team emerging states and, subsequently, team performance. In addition, this study responds to recent calls in the literature to incorporate NCA in an entrepreneurial setting.

This study is exploratory in nature and designed to address poorly documented issues in the literature. The dimensions of regional distribution or spatial organisation of Industry 4.0 (I4.0), including the potential role of clusters, have only recently been addressed, with most available studies focusing on advanced, mainly Western European countries. Although developing fast, the literature on I4.0 in other countries, such as the Central and Eastern European or post-transition economies like Poland, needs to pay more attention to the spatial distribution or geographical and organisational aspects. In response to the identified knowledge gap, this paper aims to identify the role of clusters in the transformation towards I4.0. This explains why clusters may matter for advancing the fourth digital transformation, how advanced in implementing I4.0 solutions are the residents of Polish clusters and how they perceive the advantages of cluster membership for such implementation. Finally, it seeks to formulate policy recommendations based on the evidence gathered.

The methodology used in this study combines quantitative analysis of secondary data from a cluster benchmarking survey with a case study approach. The benchmarking survey, conducted by the polish agency for enterprise development in 2021, gathered responses from 435 cluster members and 41 cluster managers, representing an estimated 57% of the current clusters in Poland. In addition to quantitative analysis, a case study approach was used, incorporating primary sources such as interview with cluster managers and surveys of cluster members, as well as secondary sources like company documents and information from cluster organisation websites. Statistical analysis involved assessing the relationship between technology implementation and the adoption of management systems, as well as exploring potential correlations between technology use and company characteristics such as revenue, export revenue share and number of employees using Pearson correlation coefficient.

In Poland, implementing I4.0 technologies by cluster companies is still modest. The cluster has influenced the use of I4.0 technologies in 23% of surveyed companies. Every second surveyed company declared a positive impact of a cluster on technological advancement. The use of I4.0 technologies is not correlated with the revenue of clustered companies. A rather bleak picture emerges from the results, revealing a need for more interest among cluster members in advancing I4.0 technologies. This may be due to a comfortable situation in which firms still enjoy alternative competitive advantages that do not force them to seek new advanced advantages brought about by I4.0. It also reflects the sober approach and awareness of associated high costs and necessary investments, which are paramount and prevent successful I4.0 implementation.

The limitations inherent in this study reflect the scarcity of the available data. This paper draws on the elementary survey administered centrally and is confined by the type of questions asked. The empirical section focuses on an important, though only one selected sector of the economy – the automotive industry. Nevertheless, the diagnosis of the Polish cluster’s role in advancing I4.0 should complement the existing literature.

The exploratory study concludes with policy recommendations and sets the stage for more detailed studies. Amidst the research’s limitations, this study pioneers a path for future comprehensive investigations, enabling a deeper understanding of Polish clusters’ maturity in I4.0 adoption. By comparing the authors’ analysis of the Polish Automotive Group (PGM) cluster with existing literature, the authors uncover a distinct disparity between the theoretical prominence of cluster catalysis and the current Polish reality. Future detailed dedicated enquiries will address these constraints and provide a more comprehensive map of Polish clusters’ I4.0 maturity.

This study identifies patterns of I4.0 implementation and diagnoses the role of clusters in the transformation towards I4.0. It investigates how advanced is the adoption of I4.0 solutions among the residents of Polish clusters and how they perceive the advantages of cluster membership for such transformation. Special attention was paid to the analysis of the automotive sector. Comparing the conclusions drawn from the analysis of the Polish PGM cluster in this case study to those from the literature on the subject, it becomes clear that the catalytic role of clusters in the implementation of I4.0 technologies by enterprises, as emphasised in the literature, is not yet fully reflected in the Polish reality.