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The embedding of digital technology and the fuzzy organizational boundary have changed the operation of platform innovation ecosystem (PIE). Specifically, as an important energy of PIE, the internal logic of knowledge flow needs to be reconsidered in the context of digital age, which will be helpful to select the cultivation and governance strategy of PIE.

A dual case-analysis is applied to open the “black box” of knowledge flow in the PIE from the perspective of enabled by digital technology, by taking the intellectual property (IP) operation platform as cases.

The research findings are as follow: (1) The knowledge flow mechanism of PIE is mainly demonstrated through the processes of knowledge acquisition, knowledge integration and knowledge spillover. During this process, connectivity empowerment and scenario empowerment realize the digital empowerment of the platform. (2) Connectivity empowerment provides a channel of knowledge acquisition for the digital connection between participants in PIE. In the process of knowledge integration, scenario empowerment improves the opportunities for accurate matching and collaborative innovation between knowledge supplier and demander, and enhance the value of knowledge. The dual effect of connectivity empowerment and scenario empowerment has accelerated the knowledge spillover in PIE. Particularly, connectivity empowerment expands the range of knowledge spillover, and scenario empowerment affects the generativity of the platform, resulting in the enhancement of platform’s capability to embed and expand its value network. (3) Participants have been benefitted from the PIE enabled by digital technology through three key modules (knowledge acquisition, knowledge integration and knowledge spillover), as the result of knowledge flow.

This study focuses on the knowledge flow mechanism of PIE enabled by digital technology, which enriches the PIE theory, and has enlightenments for the cultivation of digital platform ecosystem.

Based on an exploratory case-based approach, the purpose of this paper is to open the KM black box and examine the relationships that link knowledge management (KM) inputs (i.e. knowledge resources and KM practices) via knowledge processes to KM performance. This paper aims to identify the underlying mechanisms and explain how KM performance is enabled.

This in-depth case study conducted at a medium-sized consultancy in the supply chain management industry empirically examines knowledge flows to uncover the relationships between KM inputs, knowledge processes and KM performance. We adopt the viable system model (VSM) as a theoretical lens to identify KM mechanisms.

By identifying six KM mechanisms, we contribute to the theoretical understanding of how KM inputs are interconnected and lead to KM performance via knowledge processes.

Based on the insights gained, we provide propositions that organizations should consider in designing viable KM. Our findings help organizations in understanding their KM with the help of knowledge flow analysis and identifying how critical KM elements are interconnected.

This chapter introduces the concept of ‘inditation’ to the creative industries. The concept builds on an old verb ‘to indite’ and the noun ‘inditing’, meaning ‘to make up’ and ‘to compose’. This chapter attempts to obtain the concept into the actual use of language. The term’s meaning gets adjusted in the sense of a conceptual redesign. Furthermore, this chapter introduces the concept of ‘inditation’ as a process of composing ‘the new’ by creative entrepreneurs. They indite entrepreneurial brainchildren, ‘the new’, as unique outcomes such as artwork, product prototypes, or services. The chapter asks what it means to indite and contributes three autoethnographic examples. It also suggests that inditation could evolve a process-oriented framework for bringing ‘the new’ into the world and outlines further research towards constructing a theory of inditation.

Infrastructure forms a basis for the operations and sustainability of the modern society. This paper aims to recognize value creation from the infrastructure procurement ecosystem perspective to achieve those goals. The pursuit of enhancing value creation involves an examination of infrastructure procurement challenges, boundaries as well as boundary spanners that facilitate effective knowledge transfer and interaction.

The qualitative study is based on content analysis of 25 thematic interviews. Data was transcribed and coded via Atlas.ti software.

Infrastructure procurement value creation challenges appear complex and related to boundaries that hamper collaboration, coordination and knowledge sharing. Our results show that these boundaries locate within and between different levels of procurement ecosystem. Therefore, value creation in infrastructure procurement requires boundary spanners for leveraging knowledge sharing and interaction. Artifacts, discussion, processes and brokers as identified boundary spanners are strongly nested and interrelated in the industry. Special attention should be given to supporting individuals to act as brokers, since they play the key roles in trust building, culture steering and usage of other boundary spanners.

Promoting value creation in infrastructure procurement helps to achieve socio-economic development goals.

This study offers a unique perspective on value creation in the context of infrastructure by adopting an ecosystem lens and examining boundary crossing mechanisms. The results support future development of collaboration and knowledge sharing practices fostering procurement productivity.

With the rise of the gig economy, management positions are increasingly staffed with flexible labor, so-called interim managers. They plunge into organizations for a limited period, operating in a liminal position as partly insider, partly outsider. Although several contributions to their client organizations are acknowledged, it is unknown how the interim manager’s knowledge from previous assignments is made useful in the new context under these particular working conditions. Therefore, the purpose of this paper is to increase the understanding of how the interim manager’s knowledge is transferred to the client organization while operating from a liminal position.

This paper presents an interview-based multiple case study of six interim assignments where knowledge transfer is considered a social and context-dependent process.

The findings unveil the multifaceted nature of the liminal position, which consists of task orientation, time limitation, political detachment and cultural distance. These facets contribute to knowledge transfer in terms of new shared understandings and joint interests, which in turn might create new practices that augment continuous knowledge-sharing patterns.

The results contribute to the research on flexible work arrangements by shedding light on how the liminal position, predominantly depicted as an obstacle for the individual, might facilitate knowledge transfer. Through the process of knowledge generation, it is shown how a short-term engagement might enable the organization to increase its knowledge over time.

This study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for Māori entrepreneurs and their relational interactions with the Inland Revenue Department (IRD)/state/Crown and accountants by considering the contextual factors of history, culture and society of Māori.

Qualitative research was adopted using face-to-face in-depth interviews with 34 participants and reviewing government documents. The authors analyse the tax compliance practice by drawing on Bourdieu's concepts of field, capital and habitus to conceptualise the tax field as a site of struggle for power and control by the IRD, accountants and indigenous entrepreneurs.

This study demonstrates how the tax field is structured as a game between tax reporting, taxpaying and monitoring functions. The position within the field is determined by the actor's access to the relevant capitals and habitus. It identifies how accounting, given its centrality to tax compliance, facilitates the power relations between the IRD, accountants and Māori entrepreneurs. The Eurocentric accounting-based tax reporting and the contextual factors illuminate how indigenous entrepreneurs are being dominated in the tax field. They experienced cultural dissonance with conflicting responsibilities when traversing the collectivistic indigenous and tax fields. Their collectivism involves sharing resources as they cherish whanaungatanga (relationship, kinship) and manaakitanga (kindness, generosity), which are at odds and are not valued in the tax field.

It is an empirical illustration of the connection between accounting, tax and power for indigenous taxpayers and their relationship with the IRD/Crown and accountants. It has practical implications for developing and enhancing tax compliance in jurisdictions with indigenous taxpayers. Such an understanding is helpful for policymakers, government, business agencies and the accounting professions when assisting, empowering and educating indigenous groups regarding tax compliance.

This paper responds to the call for accounting research with modern-day indigenous peoples rather than historical ones. The paper fills a gap in the accounting and tax literature by examining the tax compliance practice of indigenous small and medium enterprise (SME) entrepreneurs using Bourdieu's framework. It identifies how the role of accounting creates, maintains and reinforces power structures in the tax field. Tax/accounting reporting based on Eurocentric rules disempowers and alienates indigenous entrepreneurs. They misrecognise their actions in reproducing the existing power structures in the tax field due to deeply held historical and cultural factors about the fear of the Crown/state and their practice of rangitaratanga (esteeming authorities).

In this article, we reflect on how smart technology is transforming service research discourses about service innovation and value co-creation. We adopt the concept of technology smartness’ to refer to the ability of technology to sense, adapt and learn from interactions. Accordingly, we seek to address how smart technologies (i.e. cognitive and distributed technology) can be powerful resources, capable of innovating in relation to actors’ agency, the structure of the service ecosystem and value co-creation practices.

This conceptual article integrates evidence from the existing theories with illustrative examples to advance research on service innovation and value co-creation.

Through the performative utterances of new tech words, such as onlife and materiality, this article identifies the emergence of innovative forms of agency and structure. Onlife agency entails automated, relational and performative forms, which provide for new decision-making capabilities and expanded opportunities to co-create value. Phygital materiality pertains to new structural features, comprised of new resources and contexts that have distinctive intelligence, autonomy and performativity. The dialectic between onlife agency and phygital materiality (structure) lies in the agencement of smart tech–enabled value co-creation practices based on the notion of becoming that involves not only resources but also actors and contexts.

This paper proposes a novel conceptual framework that advances a tech-based ecology for service ecosystems, in which value co-creation is enacted by the smartness of technology, which emerges through systemic and performative intra-actions between actors (onlife agency), resources and contexts (phygital materiality and structure).

This paper aims to investigate the competencies that researchers need to develop and employ for successful collaborative research.

The authors use a reflexive approach built on participant observation of six cases of collaborative research in public procurement and logistics.

The authors identify and explain two major competencies that are required for successful collaborative research. The first is boundary-spanning competence that represents the researchers' ability to move fluidly from the academic milieu to the practitioner's environment. The second is reflexivity competence that allows the researchers to learn from each collaborative research project they participate in and further improve their boundary-spanning competence.

This study goes beyond the list of skills for collaborative research reported in the literature to describe two major competencies that researchers should develop to perform successful collaborative research. This reflection may serve as a starting point for the development of a sociological understanding of the collaborative research field.

Sharia-compliant financial technologies (Islamic fintech) are becoming increasingly popular among Muslims and non-Muslims. As the Islamic fintech landscape continues to grow and transform, it is crucial to understand the factors that influence the acceptance or adoption of Islamic fintech services from the past literature. Therefore, this paper aims to conduct a systematic literature review (SLR) to investigate and compile factors that could influence a user to adopt Islamic fintech.

The current study adopted the systematic literature review approach using Preferred Reporting Items for Systematic Reviews and Meta-Analyses technique to examine research on Islamic fintech adoption. A set of inclusion criteria was applied to filter out irrelevant documents and ensure the selection of only the most relevant ones. The criteria were limited to quantitative journals published in English between 2012 and 2022, as identified in Scopus outlets.

Despite the existence of various theoretical frameworks, the technology acceptance model and Unified Theory of Acceptance and Use of Technology 2 frameworks have gained prominence as the most frequently applied frameworks in examining Islamic fintech adoption. In addition, trust is the most important self-developed construct for the adoption of Islamic Fintech.

The current study does not segregate the intention, actual usage and retention, as the author is interested in understanding the overall adoption of Islamic fintech services. To obtain more specific analysis results, future research could potentially separate the three types of adoption exposure, i.e., consumer acceptance, intention and retention. Next, future studies can also expand their analysis and gain a better understanding of the research topic by exploring alternative data sources such as Web of Science, ERA or JSTOR.

To the best of the author’s knowledge, this study makes a significant contribution to the literature by providing the first systematic literature review of factors influencing fintech adoption from an Islamic perspective.