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Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

This research explores perceptions of knowledge management processes held by managers and employees in a service industry. To date, empirical research on knowledge management in the service industry is sparse. This research seeks to examine absorptive capacity and its four capabilities of acquisition, assimilation, transformation and exploitation and their impact on effective knowledge management. All of these capabilities are strategies that enable external knowledge to be recognized, imported and integrated into, and further developed within the organization effectively. The research tests the relationships between absorptive capacity and effective knowledge management through analysis of quantitative data (n = 549) drawn from managers and employees in 35 residential aged care organizations in Western Australia. Responses were analysed using Partial Least Square-based Structural Equation Modelling. Additional analysis was conducted to assess if the job role (of manager or employee) and three industry context variables of profit motive, size of business and length of time the organization has been in business, impacted on the hypothesized relationships.

Structural model analysis examines the relationships between variables as hypothesized in the research framework. Analysis found that absorptive capacity and the four capabilities correlated significantly with effective knowledge management, with absorptive capacity explaining 56% of the total variability for effective knowledge management. Findings from this research also show that absorptive capacity and the four capabilities provide a useful framework for examining knowledge management in the service industry. Additionally, there were no significant differences in the perceptions held between managers and employees, nor between respondents in for-profit and not-for-profit organizations. Furthermore, the size of the organization and length of time the organization has been in business did not impact on absorptive capacity, the four capabilities and effective knowledge management.

The research considers implications for business in light of these findings. The role of managers in providing leadership across the knowledge management process was confirmed, as well as the importance of guiding routines and knowledge sharing throughout the organization. Further, the results indicate that within the participating organizations there are discernible differences in the way that some organizations manage their knowledge, compared to others. To achieve effective knowledge management, managers need to provide a supportive workplace culture, facilitate strong employee relationships, encourage employees to seek out new knowledge, continually engage in two-way communication with employees and provide up-to-date policies and procedures that guide employees in doing their work. The implementation of knowledge management strategies has also been shown in this research to enhance the delivery and quality of residential aged care.

We document the relationship between size, the presence of a full-time accountant, strategy, and the adoption of management control systems (MCSs) in small- and medium-sized Canadian manufacturing enterprises (SMEs).

Using survey results from 247 Canadian SMEs, we use partial least squares to holistically test our model and also present data for each MCS.

We find that the presence of a professional accountant is strongly associated with the adoption of MCSs and is a significant explanatory variable more often than either size or strategy.

While the impact of organization and strategy has been extensively studied within large organizations, we investigate these relationships within SMEs. Additionally, we investigate the impact of having a full-time accountant, a constraint unique to SMEs due to their limited resources.

Limitations include the fact that we likely have a significant survivor bias as the average age of our sample firms was 30 years. Our analysis of nonresponse bias does not allow us to conclude that such a bias did not exist. Also, it is possible that some respondents believed they had a certain MCS when others might think they did not.

This study will be of interest to owners/managers of manufacturing SMEs, their advisors, and economic development agencies. Our study also has implications for accounting education as most students will work for SMEs.

Few studies have documented the MCSs adopted by North American SMEs, and none have considered the impact of the presence of a full-time accountant.

We show how organizational forms shape job structures, specifically the variety and types of jobs employees hold, extending previous research on job structures in four ways. First, the social codes associated with wineries’ generalist and specialist forms constrain the number of jobs and functional areas delineated by job titles. Second, form-based constraints are weakened by institutional rules that impose categorical distinctions on organizations. Third, these constraints are stronger when there is more consensus around forms. Fourth, these constraints are contingent on the legitimacy and resources of organizations of varying ages and sizes.

Changes in the format of library materials, increased amounts of information, and the speed at which information is being produced have created an unrelenting need for training for library staff members. Additionally, library employees are retiring in greater numbers and their accompanying expertise is being lost. The purpose of this study was to document evaluation practices currently used in library training and continuing education programs for library employees, including metrics used in calculating return-on-investment (ROI). This research project asked 272 library training professionals to identify how they evaluate training, what kind of training evaluation practices are in place, how they select programs to evaluate for ROI, and what criteria are important in determining an effective method for calculating ROI.

The objective of this paper is to assess the degree of adherence to the Global Reporting Initiative (GRI) by organizations from all over the world, as well as the quality of corporate social responsibility (CSR) reports under the institutional and legitimacy theoretical frameworks. Content analysis was conducted on annual data from all organizations that used GRI as a means for disclosing CSR information. Descriptive analyses and tests for the difference in proportions have been processed. The whole set of organizations adhering to GRI, from 1999 to 2013, has been analyzed. Results signal an increasing adherence to GRI together with an improvement in the quality of reports, which indicates that GRI seems to be recognized as relevant to CSR disclosure. The publication of integrated reports has increased rapidly. The high proportion of organizations adhering to GRI from OECD countries and continents with more advanced economies signals that the institutional and legal environment may contribute to CSR reporting and its quality. The high adherence of business organizations may indicate that GRI is seen as contributing to value creation and to legitimacy and reputational concerns. After 15 years of GRI as a means of disseminating social and sustainability information, GRI has become an important data source for CSR research. By providing results from the whole set of organizations adhering to GRI in the period 1999–2013, the paper contributes to the literature on CSR disclosure as well as builds on the institutional and legitimacy theories.

The purpose of this study was to develop and empirically examine a model of cloud-based human resource information systems (HRIS) adoption by small businesses based on the technology–organization–environment model (Tornatzky & Fleischer, 1990).

This study utilized a survey of 41 small- to medium-sized enterprises in the northeastern United States to examine what HR functions were being supported by cloud-based HRIS and the relationship between three technology factors, three organizational factors, and three environmental factors, and their relationship with the adoption of cloud-based HRIS.

Findings indicated that small businesses are most likely to implement cloud-based HRIS to support day-to-day HR operations. In addition, the findings indicated that top management support (positive), vendor support (positive), and anticipated growth (negative) were each related to organizational adoption of cloud-based HRIS.

The study illustrates how the adoption of a cloud-based HRIS is motivated by different factors than those underlying the adoption of other types of information systems. Executives and small business owners will need to adapt their strategy when considering cloud-based HRIS compared to other types of systems.

Given that small- to medium-sized organizations are the backbone of most global economies, findings from this study can help support society by helping these businesses better understand how to best consider the factors that will support the implementation of cloud-based HRIS.

This chapter represents one of the first to empirically validate a model of the factors affecting adoption of cloud-based HRIS by small businesses.

The understanding of competency development has changed to learning toward a higher degree of self-organization of the learning process. This shift leads to increased requirements on the communication processes of employees and superiors. It is postulated that the coordination between self-organization and external organization is deficient, so competency development activities often do not lead to the desired outcomes. An empirical study was undertaken in which a total of 106 companies were involved. The study investigated various expectations surrounding self-organization and external organization in large companies as opposed to SME, together with the conditions under which self-organization and external organization occur in these companies. The empirical study comes to the conclusion that large enterprises emphasize the central role of HR development for the innovation capacity of an organization more than SME. There are also different ways of combination of self- and external organization of competency development depending on the enterprise size. In contrast to the given assumption, it could not be identified that managers as HR developers can improve the success of competency development.

At its core, this volume tackles the contradictory views of the performance-enhancing effects of organizational flexibility and inertia head on, and in doing so, contributes to the development of theory and empirical evidence at the interface of strategic management and organizational ecology. In addition to the inertia–flexibility nexus, the volume explores a wide range of additional connections between these two perspectives across nine topical areas that both ecological and strategic management researchers have examined: (1) Entrepreneurship, (2) Top Management Teams, (3) Organizational Change, (4) Organizational Learning, (5) Technology Strategy, (6) Competitive Strategy, (7) Cooperative Strategy, (8) Scale and Scope, and (9) Industry Evolution.

The purpose of this study is to offer an integrated literature review of shared services’ organizational structures by specifically focusing on centralization, specialization, control, and formalization mechanisms.

A sample consisting of 103 empirical and conceptual articles, identified in a structured literature search in Science Direct and Scopus, was analyzed. The focus was on exploring the structural dimensions of shared services in various fields: Supply Chains, Finance, Human Resource Management, and Information Technologies. Findings from the selected articles were codified alongside the structural dimensions drawn from contingency theory.

Most of the papers identified were concerned with the Human Resource function or with Accounting and Finance in the private sector. Purchasing was only mentioned in a few general articles and Marketing not represented at all, even though the literature suggests that shared services do exist in this field. This uneven distribution across fields, as well as the reality that many articles fail to make clear divisions between disciplines, is hardly conducive to identifying trends for individual disciplines, and only general trends for each dimension could be identified. Although centralization was one of the most discussed dimensions, there was no consensus as to whether shared services should be centralized or decentralized. Standardization and formalization were both found to be highly important, although a need for customization was also emphasized.

Future research should be oriented toward the structural dimensions of shared services in a broader range of fields as current findings are dominated by the Human Resource function. Another implication of our findings is that scholars could usefully test empirically the dimensions, especially those where opinions differed the most: centralization and specialization.

Earlier conceptualizations noted that the mixed shared service outcomes stem from the diversity in governance and several contingency factors. This work continues the exploration of the contingency factors and mechanisms that, through integration, allow shared services to respond to the environmental uncertainty. The value of this chapter is in examining the structures of different functional types of shared services that are reported as successful in the literature, thus offering an overview of best practices in organizing shared services.