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Examines whether internal auditors and management accountants have different personal ethical philosophies. Also examines the possible presence of intervening variables such as personal (i.e. age, gender, experience, education, professional certification and salary) or environmental factors (i.e. industry and corporate ethical environment). Data were obtained from questionnaires returned by 474 internal auditors (47.4 per cent response rate) and 558 management accountants (37.2 per cent response rate) located in the southeastern United States. The results indicate that significant differences exist between the ethical philosophies of internal auditors and management accountants. Of the other factors tested, only corporate ethical environment was found to be related to the ethical philosophies of the respondents.

The purpose of this study is to determine if members of the Institute of Management Accountants (IMA) use the IMA Code of Ethics in recognizing and resolving ethical dilemmas. We accomplish this objective by examining the relationship between the IMA members’ rating of IMA code elements as “possible guiding principles” and IMA members’ ethical perception and judgment. This study also determines the relationships between IMA members’ personal ethical philosophy, corporate ethical values, age, and certification, and IMA members’ ethical perception and judgment. Thus the study uses an atomistic‐deontological approach to ethics as classified by Baker. The results indicate that a statistically significant relationship exists between IMA members’ rating of IMA code elements and IMA members’ ethical perception and judgment. Further, the study found only weak associations among IMA members’ ethical perception and judgment, and personal ethical philosophy, corporate ethical values, age and certification.

Small firms in China anticipate entrepreneurial opportunities for continual growth. However, they may fail to recognize opportunities because of their inefficiency in managing their knowledge.

In this explorative paper, the authors assess the opportunity recognition efficiency of 168 small Chinese firms using data envelopment analysis (DEA). Supplementary Tobit regressions were conducted for further exploring the factors that influence the firms’ efficiency in opportunity recognition.

Results from the DEA suggest that most respondents recognize significantly fewer opportunities than those with equivalent knowledge stock. Moreover, many firms have low levels of pure technical efficiency but high levels of scale efficiency, indicating insufficient use of knowledge as a major reason for inefficiency in opportunity recognition. The Tobit regressions show that sales and research and development intensity are relevant to a firm’s opportunity recognition efficiency.

This study calls for the investigation of efficiency issues in opportunity recognition and suggests that managers guard against unwarranted loss of opportunities owing to inefficient use of existing knowledge elements.

First, the authors introduce the concept of opportunity recognition efficiency within the entrepreneurial process. Second, they manifest the role of knowledge management in opportunity recognition. Third, they introduce DEA to investigate the relationship between knowledge stock and opportunity recognition. Fourth, this study reveals that inefficient use of knowledge is a disadvantage of small Chinese firms in terms of opportunity recognition.

Process mining (PM) specialises in extracting insights from event logs to facilitate the improvement of an organisation's business processes. Industry trends show the proliferation and continued growth of PM techniques. To address the minimal attention given to developing empirically supported frameworks to assess the nature of impact in the PM domain, this study proposes a framework that identifies the key categories of PM impacts and their interrelationships.

The qualitatively derived framework is built, re-specified and validated from a diverse collection of 62 PM case reports. With multiple rounds of coding supported by coder corroborations, inductively extracted concepts relating to impact from a first set of 12 case reports were grouped into themes and sub-themes to derive an a-priori framework by adopting the balanced scorecard as a theoretical lens. Concepts from the remaining 50 case reports were deductively grouped to re-specify and validate the proposed PM impacts framework. Further analysis identified interrelationships between impacts, which extends our understanding of the identified PM impacts.

The proposed framework captures PM impacts in four main categories: (a) impact on the process, (b) customer impact, (c) financial impact, and (d) impact on innovation and learning. The authors extended this analysis to identify the interrelationships between these categories, which vividly demonstrates how impact on the process mediates the attainment of the other three impact types.

The need for a deeper understanding of PM impacts within the context of contemporary PM practice is addressed by this work. The PM impacts framework provides a classification of PM impacts into four categories with 19 subcategories. It also identifies direct, moderating and mediating relationships between categories and subcategories whilst highlighting the role of impact on the process as a precursor to the other types of PM impact.

The purpose of this paper is to present an approach to incorporating mobility into continuous manufacturing following the advent of Industry 4.0 (I4.0).

The investigation is based on a year-long canonical action research into a paper-manufacturing company implementing core I4.0 technologies.

The findings show how to: classify manufacturing mobility strategy based on the dimensions of team, task and control; design business processes enabled by mobile cyber–physical resources; involve different stakeholders in modeling mobility; and create a comprehensive guide to assist in implementing the mobile digitalization required by I4.0.

Despite the complexity, richness and depth of the insights obtained in this research for mobility management in process industries, this inquiry was conducted in a single organization.

As the fourth industrial revolution encourages decentralization and increased interaction between humans and machines, this paper presents a model to capture the mobility potential in manufacturing. The tools proposed in this research can be used to steer investments in industry transformations that fuse the physical and digital worlds, overcoming mobility constraints.

Theoretically, this paper expands the concept of manufacturing mobility in I4.0. In practice, it proposes a participative roadmap to assist technology management in increasingly decentralized environments, identifying the intertwined network of cyber–physical actors, processes and services.

Although social media use at work has made great impact on employee work performance, little is known about the effect of social media use at work on construction employees, especially construction managers. In this way, the purpose of this study aims to investigate the impact of social media use at work on construction managers' work performance based on the enabler-process-intermediate outcome-performance framework.

This study adopts the knowledge seeker's perspective to empirically investigate the mechanism through which social media use at work impacts construction managers' work performance. Questionnaire survey was conducted with 210 construction managers to test the research model proposed in this study. A component-based structural equation modeling technique was employed to analyze the data.

Results show that social media use at work positively influences knowledge acquisition both internally and externally, and knowledge acquisition promotes task self-efficacy and creativity, which in turn improve construction managers' work performance. In addition, the interaction of task self-efficacy and creativity is found to negatively influence work performance.

These findings contribute to a comprehensive understanding about the impact of social media use at work on construction managers' work performance. This research also provides informative insights for practitioners on how to improve work performance.