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The purpose of this study is to substantiate the matrix approach to digitalization of management objects based on identification of relevant qualitative characteristics of these objects and its dichotomies, which allowing determine the quantity and quality of their main variants, as well as the relationships between them.

Methods of classification and typology are selected as study methods, and binary matrices are used as the tool to determine the main variants of management objects, assign binary codes to it and form codes of more complex management objects on its basis, depending on the content of study tasks.

The main results of study include the classification of organization components; variants for choosing qualitative characteristics of chains components; adjusted content of methodology of qualitative research of management objects; sequences of “up” and “down” digitization of these objects; actual qualitative characteristics of e components of management objects and dichotomies; and variants of forming of ciphers of these objects.

The use of study results allows to reduce the complexity of substantiating and making managerial decisions in organization and supply chains, to structure these decisions by man-agement levels and positions and to reduce costs, time and lost profits for fulfilling orders of end consumers of products and/or services.

The originality of this study is confirmed by the substantiation of choice and use of actual qualitative characteristics of management objects and its dichotomies, which allow obtaining two variants of these objects and assigning them binary codes processed using computer software for management activities.

This paper explores how financial technology (FinTech) organisations address poverty-related challenges when providing digital financial services. Employing the conceptual foundation of the liability of poorness (i.e. literacy gaps, a scarcity mindset, intense non-business pressures and a lack of financial slack), this paper explores the innovative strategies that FinTechs use to address these liabilities and promote entrepreneurship.

The paper uses detailed case data collected from three FinTech organisations operating in one South Asian country.

FinTech organisations' innovative strategies reflect a combination of “high touch” (human) vs “low touch” (digital) solutions. All the organisations simplified internal systems or procedures to accommodate customers. The degree to which the three organisations adopted each of the identified strategies shows an emerging typology of FinTechs; that is, innovators with high digital interactions, a mix of digital-human interactions and high human interactions.

The paper develops a typology which categorises FinTech innovative strategies. The typology highlights strategies pro-poor FinTechs use and explains the types of entrepreneurial support innovative organisations provide for their customers. Both the typology and the innovative strategies contribute to enhanced financial inclusion and entrepreneurial promotion amongst the poor.

The originality of the paper comes from its focus on FinTechs' innovative pro-poor strategies. Existing studies typically address the technology-side of innovations. In contrast, this paper combines innovative strategies with the liability of poorness to identify issues associated with financial inclusion.

Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work.

The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques.

The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption.

The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.

Grounded in contingency theory and strategic fit theory, the goal for this research was to determine if managers differentiate in terms of the degree of partnership when allocating resources for planning, joint operating controls, communication and other management components to relationships and if this differentiation is based on the Partnership Model (Lambert et al., 1996).

In total, 381 managers representing 31 relationships participated in one-and-a-half-day partnership meetings, and the authors analyzed how the management components were implemented in each relationship compared to the recommendations in the Partnership Model.

Managers did not differentiate types of partnerships which led to over-resourcing relationships with low potential and under-resourcing those with the highest potential for creating value. The principles of contingency theory and strategic fit were not used for managing relationships.

Contingency theory combined with the relationship view suggests that management components should not be implemented at the same level for all relationships, but in the 31 relationships studied different partnership types were not managed based on their potential.

The research reinforces the need for a formal structure like the Partnership Model to establish joint goals for a relationship and guide management in implementation.

Effective supply chain management depends on the ability of managers to differentiate among partnership types and fit relational mechanisms that are appropriate. However, researchers tend to generalize their findings to all partnerships regardless of potential. The authors found support for the Partnership Model published in IJLM in 1996 as a method to resource different types of partnerships following the contingency perspective and strategic fit theory.

The authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations. Form 990 does not consolidate financial information of legally separate related organizations, resulting in fundraising and administrative expenses being reported by supporting organizations but not by the supported organization.

The authors use the IRS Statistics of Income Sample Data Files and compare charities receiving support from related organizations (supported) to non-supported charities.

The authors find evidence that supported organizations are likely to report zero or understated fundraising expenses and zero administrative expenses. Those receiving related donations are more likely to have zero or understated fundraising expense while those receiving related compensation are more likely to have zero and understated fundraising and administrative expenses. The authors also find evidence that supported organizations receiving greater amounts of related donations and related compensation are also more likely to report zero and understated fundraising expenses as well as zero administrative expenses while greater amounts of related compensation are also associated with understated administrative expense.

Since donors and other stakeholders use Form 990 to evaluate nonprofits, its unconsolidated nature could result in a lack of comparability across organizations and misinformed resource allocation (e.g. donation) decisions. The results also have implications for researchers who use zero and understated fundraising and administrative expenses as proxies for low quality reporting or interpret them as data errors.

The paper examines the extent to which zero or understated fundraising expense reporting (i.e. the fundraising expense puzzle) is associated with supported organizations receiving financial support from related organizations. The authors also expand their examination to zero and understated administrative expenses.

This paper aims to gain insight into managers' perspectives on the concept and practice of workers' participation in management (WPM) in Indian organizations. WPM is a critical ingredient in organizational effectiveness. However, the most fundamental aspects of WPM, such as the attitudes, expectations of managers and the factors facilitating or hindering the participation process, are less explored. This paper attempts to answer those questions concerning WPM in the context of Indian organizations.

The study uses data from 138 managers of Indian public and private sector organizations. Data were collected through an online survey as well as through semi-structured interviews. The study explores potential benefits, roadblocks and supporters from the managers' perspective. Further, to test the hypothesis, the author used multiple regression analysis.

The paper demonstrates managers' perception of workers' participation at the board level as the most beneficial and supportive compared to joint consultation and joint decision-making; however, at the same time, it is the one having the most roadblocks in the present Indian Labour laws. Workers, unions and managers' lack of legislative support and intention fuel the fire. The study also found that implementation of WPM is primarily based on statutory norms, and public sector managers are more willing to take the workers on board than managers of private sector organizations.

This research is of practical significance as it extracts new visions for policymakers in India already planning to implement four new labor codes, namely, wages, industrial relations, social security and occupational safety, health and working conditions. The data from the study will facilitate the Indian labor ministry to lay down policy decisions concerning WPM. Further, the government can acclimatize this analysis to plug the ambiguities in the present WPM system.

To the best of the author’s knowledge, this is the first study to give insights into the manager's perspective regarding the WPM using a scenario-based approach. In addition, this paper offers valuable suggestions for policymakers to restructure and streamline the country's existing and overlapping labor laws.

The construction industry shows an increased interest in how to manage logistics within construction projects. Often construction logistics is outsourced to a logistics service provider (LSP). However, construction logistics is normally approached either as a strategic decision or as an operational issue and rarely as a tactical concern. The purpose of this study is to explore how to organize the logistics outsourcing decision at strategic, tactical and operational levels.

This study is performed as a single-case study within a construction corporation, containing (amongst others) a building contractor (BC) and a construction equipment rental company (CERC) offering logistics services.

The study shows that to procure construction logistics service successfully, BCs need logistics capabilities at strategic and tactical levels to maintain an alignment between the use of logistics services and operational characteristics. Simultaneously, CERC’s need to design their service offerings to correspond to the needs of the BC.

This study builds on a single-case study of a Swedish construction corporation. Further research is needed to better understand current logistics outsourcing and development practices and how these can be improved to foster better logistics management at the project level.

BCs find suggestions of different logistics organization structures and suitable outsourcing arrangements. CERCs and LSPs can use the findings to understand their customers’ needs and adapt service offerings.

To the best of the authors’ knowledge, this study is one of the first studies of how two companies within a corporation can work together to develop construction logistics service offerings.

This study aims to investigate the effects of organizational culture factors on the selection of software process development models and develops a conceptual model for selecting and adopting process development models with an organizational culture approach, using 12 criteria and their sub-criteria defined in Fey and Denison’s model (12 criteria).

The research hypotheses were investigated using statistical analysis, and then the criteria and sub-criteria were selected based on Fey and Denison’s model and the experts’ viewpoints. Afterward, the organizational culture of the selected company was measured using the data from 2016 and 2017, based on Fey and Denison’s questionnaire. Due to the correlation between the criteria, using the decision-making trial and evaluation technique, the correlation between sub-criteria were determined, and by analytical network process method and using Super-Decision software, the process development model was preferred to the 12 common models in information systems development.

Results indicated a significant and positive effect of organizational culture factors (except the core values factor) on the selection of development models. Also, by changing the value of organizational culture, the selected process development model changed either. Sensitivity analysis performed on the sub-criteria implied that by changing and improving some sub-criteria, the organization will be ready and willing to use the agile or risk-based models such as spiral and win-win models. Concerning units where the mentioned indicators were at moderate and low limits, models such as waterfall, V-shaped and incremental worked more appropriately.

While many studies were performed in comparing development models and investigating their strengths and weaknesses, and the impact of organizational culture on the success of information technology projects, literature indicated that the impact of organizational sub-culture prevailing in the selection of development process models has not been investigated. In this study, new factors and indicators were addressed affecting the selection of development models with a focus on organizational culture. Correlation among the factors and indicators was also investigated and, finally, a conceptual model was proposed for proper adoption of the models and methodologies of system development.

Practitioners have reported a minimal and non-use of building information modelling (BIM), especially in small and medium-sized organisations and BIM infant construction industries. This development calls for a reappraisal of organisations’ strength in capabilities required for BIM uptake towards the target of global construction digitalisation. This study aims to assess the BIM Level 2 uptake capability of organisations in a BIM infant construction industry and identify the underlying interactions between the capability criteria.

The study used a multivariable analysis of fifteen descriptors identified from the people, process, policy, finance and technology domain. Data collection was done in the BIM infant construction industry in Nigeria. Verification of the descriptors and an evaluation of BIM uptake capability in organisations was done. Seventy-three responses were received within the selected context, and data analysis was done with mean weighting and exploratory factor analysis. Maximum Likelihood extraction and Direct Oblimin rotation were used.

Factor analysis revealed three factors that explained 53.28% of the total variance in the BIM Level 2 uptake capability of construction organisations. The factors are workforce capacity and continuous development, an affinity for innovation and strength in physical and operational facilities.

This study provides an overarching and insightful discussion on BIM uptake capability and construction digitalisation with evidence from a BIM-infant construction industry.

The findings of this study are a piece of valuable empirical evidence on Level 2 BIM uptake capability. This empirical situation analysis will inform the advocacy for the advancement of BIM and enhanced utilisation of building information. Evidence on the capability performance of the BIM infant industry has been revealed.

The outcome is expected to stir debate on the preparedness of organisations to further exploit the benefits of BIM in the BIM infant construction industry. Examination of the capability for a particular phase of BIM is scanty in the literature.

This article aims to explore (1) specific frames of dyadic relationship in policy network beyond a simplistic dichotomy of “friend or foe” and (2) the multi-dimensional drivers behind the framing patterns.

To that end, the interviews with the key actors in a nuclear energy policy network in South Korea were conducted, and their relationships in terms of three dimensions were analyzed: belief accordance, communication frequency and resource symmetry.

As a result, 12 relationships that can occur in the policy networks were identified: helping, collaborating, cooperating, unconcerned, stabilizing, observing, pushing, confronting, challenging, ignoring, watching and avoiding. These 12 frames were observed in various in-/congruent patterns between network actors.

The findings provide theoretical and practical implications on why and how the network actors may assess one another through the 12 discrete frames, which are drawn from the three dimensional drivers of belief accordance, communication frequency and resource symmetry.