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Although scholars increasingly use institutional logics to explain macro-level phenomena, we still know little about the micro-level psychological mechanisms by which institutional logics shape individual action. In this paper, we propose that individuals internalize institutional logics as an associative network of schemas that shapes individual actions through a process we call institutional frame switching. Specifically, we conduct two novel experiments that demonstrate how one particularly important schema associated with institutional logics – the implicit theory – can drive individual action. This work further develops the psychological underpinnings of the institutional logics perspective by connecting macro-level cultural understandings with micro-level situational behavior.

This paper aims to investigate how the internal audit function (IAF) modifies its activities and practices in relation to the digitalisation the organisation. This paper specifically examines the use of data analytics and the performance of consulting activities by internal auditors.

This paper is based on a survey conducted with 82 chief audit executives based in the USA and members of the institute of internal auditors.

Results indicate a positive relation between the organisation’s level of digitalisation and the use of data analytics by internal auditors during their missions. Results also indicate that the organisation’s level of digitalisation has an indirect effect on the proportion of the internal audit planning dedicated to consulting activities. Specifically, the use of data analytics mediates the relationship between the organisation’s level of digitalisation and the proportion of the internal audit planning dedicated to consulting activities.

This research was conducted amongst internal auditors based in the US Future research could investigate the insights of other internal audit stakeholders and investigate different legal contexts.

Results show that digitalisation increases the use of data analytics by internal auditors and the performance of consulting activities. The results, therefore, highlight the importance of these two aspects for the IAF to continue to bring value to organisations.

This research provides more insights on internal audit working practices. The digitalisation of the organisation leads the IAF to use more data analytics and perform more consulting activities.

This paper aims to gain an in-depth understanding of how the internal audit function evolves in an increasingly digitalised business environment.

This paper is based on 29 semi-structured interviews with members of management committees and internal auditors based in Belgium.

The analysis reveals that a digitalised business environment affects the internal audit function in three respects. First, it impacts its scope. The agility of the internal audit planning and the required digital knowledge are expected to increase and information technology (IT) risks gain importance, especially cybersecurity threats. Second, the demand for consulting activities performed by internal auditors is higher and third, digitalisation modifies the working practices of internal auditors in their day-to-day tasks. New technologies such as data analytics tools are being implemented progressively in internal audit departments and digital skills are considered a critical asset.

This research was conducted in the European Union and gathers opinions of members of management committees and internal auditors. Future research could focus on other internal auditing stakeholders in other legal contexts.

The internal audit function needs to integrate IT and data analytics skills. In addition, the internal audit function should develop consulting activities to help organisations deal with the digitalisation of the business environment.

The impact of digitalisation on the internal audit function and its effect on internal audit practices is an underexplored area.

The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.

An overview of the current use of handwritten text recognition (HTR) on archival manuscript material, as provided by the EU H2020 funded Transkribus platform. It explains HTR, demonstrates Transkribus, gives examples of use cases, highlights the affect HTR may have on scholarship, and evidences this turning point of the advanced use of digitised heritage content. The paper aims to discuss these issues.

This paper adopts a case study approach, using the development and delivery of the one openly available HTR platform for manuscript material.

Transkribus has demonstrated that HTR is now a useable technology that can be employed in conjunction with mass digitisation to generate accurate transcripts of archival material. Use cases are demonstrated, and a cooperative model is suggested as a way to ensure sustainability and scaling of the platform. However, funding and resourcing issues are identified.

The paper presents results from projects: further user studies could be undertaken involving interviews, surveys, etc.

Only HTR provided via Transkribus is covered: however, this is the only publicly available platform for HTR on individual collections of historical documents at time of writing and it represents the current state-of-the-art in this field.

The increased access to information contained within historical texts has the potential to be transformational for both institutions and individuals.

This is the first published overview of how HTR is used by a wide archival studies community, reporting and showcasing current application of handwriting technology in the cultural heritage sector.

Certain elements of Hayek’s work are prominent precursors to the modern field of complex adaptive systems, including his ideas on spontaneous order, his focus on market processes, his contrast between designing and gardening, and his own framing of complex systems. Conceptually, he was well ahead of his time, prescient in his formulation of novel ways to think about economies and societies. Technically, the fact that he did not mathematically formalize most of the notions he developed makes his insights hard to incorporate unambiguously into models. However, because so much of his work is divorced from the simplistic models proffered by early mathematical economics, it stands as fertile ground for complex systems researchers today. I suggest that Austrian economists can create a progressive research program by building models of these Hayekian ideas, and thereby gain traction within the economics profession. Instead of mathematical models the suite of techniques and tools known as agent-based computing seems particularly well-suited to addressing traditional Austrian topics like money, business cycles, coordination, market processes, and so on, while staying faithful to the methodological individualism and bottom-up perspective that underpin the entire school of thought.

The purpose of this paper is to examine the intersection of formality, informality, structures of power, gender, and social norms in the mobile telecommunication industry in Cameroon, and to investigate the reasons for the over-representation of informal self-employed women at the base of the mobile telecommunication industry in the country.

This is a qualitative study using interviews and observations.

Cameroon’s mobile telecommunication industry is a “spaghetti bowl” where formality, informality, gender, structures of power, and social norms are intertwined. In Cameroon’s mobile telecommunication industry, there is no static division between formality and informality, rather, there is a connection between formality and informality to ensure the unity and totality of the airtime credit distribution system. Self-employment in the mobile telecommunication industry is gendered.

Analysing the intersection of gender, class, formality, informality, social norms, and structures of power in the functioning of the mobile telecommunication industry in the Cameroon is original.