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This paper explores flexible working practices (FWPs) and takes a critical view that argues a need to consider not only access to digital technological resources but also the vast array of factors that constrain one’s ability to use technology for its intended benefits, as constituting the digital divide post-COVID-19 lockdown.

Using a critical evaluation of the extant literature, we engage in a conceptual undertaking to develop theoretical propositions that form the basis for future empirical undertakings. To theoretically ground the arguments raised, we deploy the ontological lens of actor-network theory to illuminate the socio-technical dimensions of the digital divide in light of FWPs.

Since the COVID-19 pandemic, the need to adopt socially distanced work practices has become a reality for many organisations. We find that the adoption of FWPs, enabled by digital technologies, simultaneously signals hidden inequalities. We also develop a conceptual framework which depicts user responses in different technology environments that can either be limiting or enabling for individuals’ work productivity.

With regards to the digital divide, attention has often focused on access to digital technologies, as the term “digital divide” portrays. The implication is that the array of factors and resources that individuals are heterogeneously networked to, which also constitute the digital divide, is often taken for granted. We take a different ontological view that brings to the fore other factors at play within an individual’s network of relations.

本文擬探索彈性工作安排,並以批判性的觀點、去論證當我們探討2019冠狀病毒病封鎖解除後的數字鴻溝究竟是由什麼組成時,我們必須考慮數字技術資源的使用權限,以及關注各個有關的因素,因這些因素限制了我們從應用技術獲得預期效益的能力。

我們對現存文獻作批判性的評價,藉此參與一項概念性的工作,以便能建立可以成為將來實證性工作基礎的理論命題;為使提出的論點能得到理論上的依據,我們使用行動者網絡理論的本體論鏡頭,去闡明鑒於彈性工作安排的數字鴻溝的各個社會技術維度。

由於2019冠狀病毒病大爆發的關係,許多機構和組織都因實際情況而需採用保持社交距離的工作安排。我們發現、當我們採用有賴數字技術的發展而成行的彈性工作安排時,我們同時也會使不為人知的不平等狀況浮現出來;我們也注意到、不同的技術環境會限制個人的工作生產力,又或相反地助其建立工作生產力;就此,我們建立了一個可以描繪就這些不同的技術環境、用戶會如何回應的概念框架。

就數字鴻溝而言,人們的關注總放在數字技術使用權限的差異上,就如數字鴻溝這個術語所塑造的形象一樣。這種關注可能帶來的影響是即使有不同的因素和資源、即使個人會以各種形式與不同的因素和資源聯繫起來,而這些因素和資源構成了數字鴻溝,人們卻把這些因素和資源視為理所當然。我們採用不同的本體論觀點,希望藉此使個人關係網絡內起著作用的其它因素能突顯出來、免被忽視。

The purpose of this study is to reflect on and analyse the sensory experiences related to the transition to remote work during the COVID-19 pandemic. The research seeks to understand how these experiences have influenced the integration of work practices into home and family life and the subsequent adaptations and embodied learning that arise in response.

The authors' research approach incorporates autoethnographic methods to explore the sensory, affective and emotional experiences of transitioning to remote work. The authors draw on principles of embodied learning, as influenced by Gilles Deleuze, and utilise a range of ethnographic tools including note-taking, audio memos, photography, shared conversations and written reflections to gather their data.

The study illuminates the ways bodies learn to accommodate the new organisational contexts that arise when the spaces, affects and forces of home and work intersect. It demonstrates how the integration of work into the private domain resulted in new affective and material arrangements, involving novel sensory experiences and substantial embodied learning.

This study provides a distinct, sensory-oriented perspective on the challenges and transformations of remote work practices amid the pandemic. By focussing on the affective resonances and embodied learning that emerge in this context, it contributes to the emerging discourse around post-lockdown work practices and remote work in general.

The purpose of the study was to maximize team members' collaboration and develop relationships in a newly formed team to engage with internal and external partners to achieve open innovation (OI) in product development. The authors examine the role of collaborative human resource management (HRM) and relational leadership (RL) in this process.

The study took a two-stage qualitative methodological approach to examine relational leadership as it emerges in a newly formed cross-functional team at a large German fashion house. In stage one, 10 interviews were conducted with members of the new project team over three months and in stage two six external knowledge exchange partners were interviewed.

Collaborative HRM promotes greater social exchange, trust and commitment of team members internal and external to the organization to support the emergence of RL, which is critical for OI. The authors found that collaborative HRM practices such as team-based recruitment, team-based training, team-based performance management with rewards systems and job design support the emergence of RL. Moreover, RL practices such as congruence and commitment towards team goals subsequently promoted the development of knowledge sourcing and sharing (KSS) to support OI.

The study is the first to demonstrate how collaborative HRM enables RL practices to help newly formed teams overcome challenges with achieving KSS to successfully engage with internal and external partners for OI. The authors contribute to HRM theory development of the relationship between HRM and OI by conceptualizing the OI process as a social construction through collaborative HRM and relational leadership.

The aim of this study is to investigate and clarify how the triple helix actors can effectively implement the concepts of Kaizen to navigate and overcome the complex obstacles brought on by the global COVID-19 pandemic.

Through broad literature reviews, nine common parameters under triple helix actor have been recognized. A regression analysis has been done to study how the triple helix actors’ common parameters impact Kaizen implementation in business operations.

The results of this study revealed insightful patterns in the relationships between the common parameters of triple helix actor and the dependent variables. Notably, the results also showed that leadership commitment (LC) emerges as a very significant component, having a big impact on employee engagement as well as organizational performance.

In addition to offering valuable insights, this study has limitations including the potential for response bias in survey data and the focus on a specific set of common parameters, which may not encompass the entirety of factors influencing Kaizen implementation within the triple helix framework during the pandemic.

The originality of this study lies in its comprehensive exploration of the interplay between triple helix actors and Kaizen principles in addressing COVID-19 challenges. By identifying and analyzing nine specific common parameters, the study provides a novel framework for understanding how triple helix actors collaboratively enhance organizational performance and employee engagement during challenging times.

The aim of this study is to explore how women in Sri Lanka cultivate entrepreneurial personae to navigate the various gendered roles they situationally enact, as they attempt to secure legitimacy and acceptance and overcome their otherness. Drawing on Goffman's theorisation of symbolic interaction, this study investigates how gender informs the performance of entrepreneurship in Sri Lanka. In this way, the study engages with the challenges women in the Global South navigate while undertaking entrepreneurship, and it contributes to the critical entrepreneurship literature on the intertwined nature of gender and entrepreneurship.

Following feminist standpoint epistemology (FSE), this qualitative study focuses on women entrepreneurs in Sri Lanka by examining the performance of entrepreneurship through 44 life history interviews (LHIs) and 40 Field Observations conducted over a seven-month period.

The findings reveal that women carefully cultivate entrepreneurial personae by striking a balance between entrepreneurial ideals and patriarchal social expectations around womanhood. The findings of the study present how the entrepreneurial personae are constructed by way of appearance, mannerism and setting, which presents opportunities for future research to explore the dramaturgical aspect of gender and entrepreneurship.

This study contributes to the growing body of feminist research surrounding women entrepreneurs, by drawing on insights from the lived experiences of women entrepreneurs in the Global South. This study also expands Goffman's theorisation of audience segregation and shows that a subject's understanding of the audience shapes their personae. A further contribution of this research is how space becomes an extension of the personae at play.

Integrating transaction costs economics and task-technology fit theory, this study distinguishes two categories of social media–enabled interactions, namely task-related interactions and tie-related interactions, and explores the match between these two and firms' use of contracts in achieving safeguarding and coordinating purposes in interfirm governance.

Two studies were conducted to test the hypotheses. In Study 1, this study collaborated with a professional market research firm and collected responses from Chinese manufacturing firms in a survey. In Study 2, this study designed a scenario-based experiment and collected 239 participants from the Credamo platform.

This study categorized social media–enabled interactions into task-related interactions and tie-related interactions and conducted two studies to reveal that the safeguarding purpose of contract specificity is amplified by tie-related interactions, whereas the coordinating purpose of contract specificity is strengthened by task-related interactions.

This study assumes that firms permit and encourage the use of social media. However, some firms might prohibit the use of social media due to risk issues, or their partners may be prohibited from using social media.

Given that social media–enabled interactions have joint effects with contracts in achieving safeguarding and coordinating purposes, a firm's employees should match their goals with an appropriate type of social media–enabled interactions.

This study enriches the interfirm governance literature by uncovering the roles of these two types of interactions in matching contract specificity to achieve safeguarding and coordinating purposes, which provides actionable insights for managers in governing interfirm relationships.

This study aims to provide insight into consumer behavior regarding the use of food delivery apps when making purchases. To investigate the primary elements affecting users' intentions to use meal delivery applications, this study suggests an extension to the technology acceptance model through some contextual variable such as “various food choices (VFC),” “trust (TRR),” “perception of COVID-19-related risks (PCR)” and “convenience (CONV)” during the pandemic.

A cross-sectional data of 407 was collected in the Indian context. This research adopts the covariance-based structural modeling approach to test the hypotheses along with hierarchical regression to predict the efficiency of constructs.

Considering the outcomes, “perceived usefulness (PU)” was positively influenced by “perceived ease of use (PEOU),” “VFC” and “CONV.” In addition, the attitude (ATT) was positively impacted by “PU,” “TRR” and “PEOU.” Nevertheless, “PCR” negatively influenced ATT. In additional, this research illustrates the positive impact of ATT and PU on behavioral intention to use.

By confirming the technology acceptance model's capacity for explanation in relation to food delivery apps, this study adds to the body of knowledge. The primary focus of this study is on determining the direct impact of the identified determinants on the adoption of food delivery applications within the context of a pandemic situation in developing countries.

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.

This study aims to investigate the effects of both internal and external corporate social irresponsibility (CSI) on organizational workplace deviant behaviours (OWDB) by using social cognitive theory. The study also explores the role of moral disengagement as a mediator in this relationship.

Data was collected from a sample of 321 individuals employed in the textile industry of Pakistan. The study used partial least square-structural equation modelling (PLS-SEM) to estimate the relationships within the model.

The findings indicate that both internal and external CSI have a positive impact on moral disengagement. Secondly, moral disengagement drives OWDB positively. Thirdly, moral disengagement is a significant mediator that mediates between both internal and external CSI and OWDB positively.

This research offers novel perspectives to organizational leaders, highlighting the significance of addressing CSI in conjunction with sustainability endeavours. It is imperative for business managers to prioritize the morality of their employees.

This study’s novelty lies in its confirmation of the mediating role of moral disengagement in the relationship between internal and external CSI and OWDB.

New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.

We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).

Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.

NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.