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1 – 10 of over 1000Daria Arkhipova, Marco Montemari, Chiara Mio and Stefano Marasca
This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The…
Abstract
Purpose
This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.
Design/methodology/approach
The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.
Findings
The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.
Originality/value
Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.
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Pragati Agarwal, Sanjeev Swami and Sunita Kumari Malhotra
The purpose of this paper is to give an overview of artificial intelligence (AI) and other AI-enabled technologies and to describe how COVID-19 affects various industries such as…
Abstract
Purpose
The purpose of this paper is to give an overview of artificial intelligence (AI) and other AI-enabled technologies and to describe how COVID-19 affects various industries such as health care, manufacturing, retail, food services, education, media and entertainment, banking and insurance, travel and tourism. Furthermore, the authors discuss the tactics in which information technology is used to implement business strategies to transform businesses and to incentivise the implementation of these technologies in current or future emergency situations.
Design/methodology/approach
The review provides the rapidly growing literature on the use of smart technology during the current COVID-19 pandemic.
Findings
The 127 empirical articles the authors have identified suggest that 39 forms of smart technologies have been used, ranging from artificial intelligence to computer vision technology. Eight different industries have been identified that are using these technologies, primarily food services and manufacturing. Further, the authors list 40 generalised types of activities that are involved including providing health services, data analysis and communication. To prevent the spread of illness, robots with artificial intelligence are being used to examine patients and give drugs to them. The online execution of teaching practices and simulators have replaced the classroom mode of teaching due to the epidemic. The AI-based Blue-dot algorithm aids in the detection of early warning indications. The AI model detects a patient in respiratory distress based on face detection, face recognition, facial action unit detection, expression recognition, posture, extremity movement analysis, visitation frequency detection, sound pressure detection and light level detection. The above and various other applications are listed throughout the paper.
Research limitations/implications
Research is largely delimited to the area of COVID-19-related studies. Also, bias of selective assessment may be present. In Indian context, advanced technology is yet to be harnessed to its full extent. Also, educational system is yet to be upgraded to add these technologies potential benefits on wider basis.
Practical implications
First, leveraging of insights across various industry sectors to battle the global threat, and smart technology is one of the key takeaways in this field. Second, an integrated framework is recommended for policy making in this area. Lastly, the authors recommend that an internet-based repository should be developed, keeping all the ideas, databases, best practices, dashboard and real-time statistical data.
Originality/value
As the COVID-19 is a relatively recent phenomenon, such a comprehensive review does not exist in the extant literature to the best of the authors’ knowledge. The review is rapidly emerging literature on smart technology use during the current COVID-19 pandemic.
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Daan Kabel, Jason Martin and Mattias Elg
The integration of industry 4.0 has become a priority for many organizations. However, not all organizations are suitable and capable of implementing industry 4.0 because it…
Abstract
Purpose
The integration of industry 4.0 has become a priority for many organizations. However, not all organizations are suitable and capable of implementing industry 4.0 because it requires a dynamic and flexible implementation strategy. The implementation of industry 4.0 often involves overcoming several tensions between internal and external stakeholders. This paper aims to explore the paradoxical tensions that arise for health-care organizations when integrating industry 4.0. Moreover, it discusses how a paradox lens can support the conceptualization and proposes techniques for handling tensions during the integration of industry 4.0.
Design/methodology/approach
This qualitative and in-depth study draws upon 32 semi-structured interviews. The empirical case concerns how two health-care organizations handle paradoxical tensions during the integration of industry 4.0.
Findings
The exploration resulted in six recurring technology tensions: technology invention (modularized design vs. flexible design), technology collaboration (automation vs. human augmentation), technology-driven patient experience (control vs. autonomy), technology uncertainty (short-term experimentation vs. long-term planning), technology invention and diffusion through collaborative efforts among stakeholders (selective vs. intensive collaboration) and technological innovation (market maintenance vs. disruption).
Originality/value
A paradox theory-informed conceptual model is proposed for how to handle tensions during the integration of industry 4.0. To the best of the authors’ knowledge, this is the first paper to introduce paradox theory for quality management, including lean and Six Sigma.
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Prajakta Chandrakant Kandarkar and V. Ravi
Industry 4.0 has put forward a smart perspective on managing supply chain networks and their operations. The current manufacturing system is primarily data-driven. Industries are…
Abstract
Purpose
Industry 4.0 has put forward a smart perspective on managing supply chain networks and their operations. The current manufacturing system is primarily data-driven. Industries are deploying new emerging technologies in their operations to build a competitive edge in the business environment; however, the true potential of smart manufacturing has not yet been fully unveiled. This research aims to extensively analyse emerging technologies and their interconnection with smart manufacturing in developing smarter supply chains.
Design/methodology/approach
This research endeavours to establish a conceptual framework for a smart supply chain. A real case study on a smart factory is conducted to demonstrate the validity of this framework for building smarter supply chains. A comparative analysis is carried out between conventional and smart supply chains to ascertain the advantages of smart supply chains. In addition, a thorough investigation of the several factors needed to transition from smart to smarter supply chains is undertaken.
Findings
The integration of smart technology exemplifies the ability to improve the efficiency of supply chain operations. Research findings indicate that transitioning to a smart factory radically enhances productivity, quality assurance, data privacy and labour efficiency. The outcomes of this research will help academic and industrial sectors critically comprehend technological breakthroughs and their applications in smart supply chains.
Originality/value
This study highlights the implications of incorporating smart technologies into supply chain operations, specifically in smart purchasing, smart factory operations, smart warehousing and smart customer performance. A paradigm transition from conventional, smart to smarter supply chains offers a comprehensive perspective on the evolving dynamics in automation, optimisation and manufacturing technology domains, ultimately leading to the emergence of Industry 5.0.
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Kritcha Yawised, Darlin Apasrawirote, Maneerut Chatrangsan and Paisarn Muneesawang
The purpose of this study is to conduct a systematic literature review of the adoption of immersive marketing technology (IMT) in terms of strategic planning of its adoption…
Abstract
Purpose
The purpose of this study is to conduct a systematic literature review of the adoption of immersive marketing technology (IMT) in terms of strategic planning of its adoption, resource requirements and its implications and challenges.
Design/methodology/approach
This study categorizes and contextualizes qualitative approaches to evaluate the literature, with Scopus databases serving as the primary source of 90 selected articles in the areas of information technology, business and marketing strands. Theme analysis was carried out using thematic techniques and grounded approach principles to facilitate thematic coding and generate theme analysis.
Findings
The analysis was supported by the three concepts of business flexibility, agility and adaptability, which were drawn as a strategy for IMT adoption. The findings presented three main themes: proactive flexibility, responsive agility and reactive adaptability that enable business owner–managers to craft a strategy for IMT adoption.
Originality/value
The novel contribution of this study is the inclusion of key implications related to IMT as a starting point of the next level of innovative marketing for all academics, practitioners and business owner–managers.
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Amer Al-Roubaie and Bashar Matoog
This chapter aims to discuss the challenges facing these countries building productive capacity for development. This chapter makes use of data published by international…
Abstract
This chapter aims to discuss the challenges facing these countries building productive capacity for development. This chapter makes use of data published by international organizations as indicators for measuring the state of development in the Arab region. Several indicators are presented to compare Arab countries with other world regions. The use of data identifies some of the gaps that countries in the Arab region need to close to strengthen capacity building for development and fostering economic growth. The findings from the data presented reveal that the productive structure in most Arab countries remains weak to generate production linkages and provide incentives for investment in nonenergy sectors. The failure of the export-led growth model to diversify output and promote development in energy producing countries has increased the dependence of these countries on global trade. Fluctuations in commodity prices and uncertainty about global demand for energy have influenced the ability of the state to construct strategies for rapid transformation. Except for the energy sector, the productivity of nonoil sectors remains low reflecting inadequate incentives and ineffective entrepreneurial capabilities. The study examines the challenges for building productive capacity in the Arab world. It illustrates the failure of the led-export model and its inability to prompted economic diversification, especially in the Gulf countries. The study contributes to the literature on capacity building in the Arab world so that to encourage researchers and students of development conducting studies concerning the main development challenges facing these countries.
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Julio César Acosta-Prado and Arnold Alejandro Tafur-Mendoza
Information and communication technologies (ICTs) enable firms to improve their processes to remain competitive and profitable in today’s market. These demands not only value…
Abstract
Purpose
Information and communication technologies (ICTs) enable firms to improve their processes to remain competitive and profitable in today’s market. These demands not only value economic results but also social impact and environmental care. In other words, firms must achieve sustainable performance. However, to take on these new sustainability challenges, firms must have dynamic capabilities to take advantage of highly changing technology. Thus, this study aims to examine the mediating role of dynamic capabilities in the relationship between ICT and sustainable performance.
Design/methodology/approach
This study was empirical, associative and explanatory, following a latent variable design. The sample of the study consisted of partners, founders, executives and promoters from 102 Colombian new technology-based firms selected through purposive non-probabilistic sampling. Variance-based structural equation modeling or partial least squares was used for the statistical data analysis.
Findings
A higher-order model was tested, corroborating that ICT was composed of two dimensions (use and acquisition), dynamic capabilities were composed of three dimensions (absorption, innovation and adaptation), while sustainable performance showed a unidimensional structure. As for the research hypotheses, all the direct effects were supported, as well as the mediating effect of dynamic capability in the relationship between ICT and sustainable performance, this being a complementary mediation.
Originality/value
This study highlights the importance of dynamic capabilities for firms today, especially those working with high levels of technology. Also, considering the results obtained, firms must implement better strategies in the acquisition and use of technology to improve their sustainable performance in dynamic and uncertain environments.
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Ravinder Kumar Verma, P. Vigneswara Ilavarasan and Arpan Kumar Kar
Digital platforms (DP) are transforming service delivery and affecting associated actors. The position of DPs is impacted by the regulations. However, emerging economies often…
Abstract
Purpose
Digital platforms (DP) are transforming service delivery and affecting associated actors. The position of DPs is impacted by the regulations. However, emerging economies often lack the regulatory environment to support DPs. This paper aims to explore the regulatory developments for DPs using the multi-level perspective (MLP).
Design/methodology/approach
The paper explores regulatory developments of ride-hailing platforms (RHPs) in India and their impacts. This study uses qualitative interview data from platform representatives, bureaucrats, drivers, experts and policy documents.
Findings
Regulatory developments in the ride-hailing space cannot be explained as a linear progression. The static institutional assumptions, especially without considering the multi-actors and multi-levels in policy formulation, do not serve associated actors adequately in different times and spaces. The RHPs regulations must consider the perspective of new RHPs and the support available to them. Non-consideration of short- and long-term perspectives of RHPs may have unequal outcomes for established and new RHPs.
Research limitations/implications
This research has implications for the digital economy regulatory ecosystem, DPs and implications for policymakers. Though the data from legal documents and qualitative interviews is adequate, transactional data from the RHPs and interviews with judiciary actors would have been insightful.
Practical implications
The study provides insights into critical aspects of regulatory evolution, governance and regulatory impact on the DPs’ ecosystem. The right balance of regulations according to the business models of DPs allows DPs to have space for growth and development of the platform ecosystem.
Social implications
This research shows the interactions in the digital space and how regulations can impact various actors. A balanced policy can guide the paths of DPs to have equal opportunities.
Originality/value
DP regulations have a complex structure. The paper studies regulatory developments of DPs and the impacts of governance and controls on associated players and platform ecosystems.
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Ruxin Zhang, Jun Lin, Suicheng Li and Ying Cai
This study aims to explore how to overcome and address the loss of exploratory innovation, thereby achieving greater success in exploratory innovation. This phenomenon of loss…
Abstract
Purpose
This study aims to explore how to overcome and address the loss of exploratory innovation, thereby achieving greater success in exploratory innovation. This phenomenon of loss occurs when enterprises decrease their investment in and engagement with exploratory innovation, ultimately leading to an insufficient amount of such innovation efforts. Drawing on dynamic capabilities, this study investigates the relationship between organizational foresight and exploratory innovation and examines the moderating role of breakthrough orientation/financial orientation.
Design/methodology/approach
This study used survey data collected from 296 Chinese high-tech companies in multiple industries and sectors.
Findings
The evidence produced by this study reveals that three elements of organizational foresight (i.e. environmental scanning capabilities, strategic selection capabilities and integrating capabilities) positively influence exploratory innovation. Furthermore, this positive effect is strengthened in the context of a high-breakthrough orientation. Moreover, the relationships among environmental scanning capabilities, strategic selection capabilities and exploratory innovation become weaker as an enterprise’s financial orientation increases, whereas a strong financial orientation does not affect the relationship between integrating capabilities and exploratory innovation.
Research limitations/implications
Ambidexterity is key to successful enterprise innovation. Compared with exploitative innovation, it is by no means easy to engage in exploratory innovation, which is especially important in high-tech companies. While the loss of exploratory innovation has been observed, few empirical studies have explored ways to promote exploratory innovation more effectively. A key research implication of this study pertains to the role of organizational foresight in the improvement of exploratory innovation in the context of high-tech companies.
Originality/value
This paper contributes to the broader literature on exploratory innovation and organizational foresight and provides practical guidance for high-tech companies regarding ways of avoiding the loss of exploratory innovation and becoming more successful at exploratory innovation.
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Thomas Trabert, Luca Doerr and Claudia Lehmann
The organizational digital transformation (ODT) in companies presents small and medium-sized enterprises (SMEs) – who remain at the beginning of this transformation – with the…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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