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This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

The literature mainly concentrates on the relationships between externally oriented digital transformation (ExtDT), big data analytics capability (BDAC) and business model innovation (BMI) from an intra-organizational perspective. However, it is acknowledged that the external environment shapes the firm's strategy and affects innovation outcomes. Embracing an external environment perspective, the authors aim to fill this gap. The authors develop and test a moderated mediation model linking ExtDT to BMI. Drawing on the dynamic capabilities view, the authors' model posits that the effect of ExtDT on BMI is mediated by BDAC, while environmental hostility (EH) moderates these relationships.

The authors adopt a quantitative approach based on bootstrapped partial least square-path modeling (PLS-PM) to analyze a sample of 200 Italian data-driven SMEs.

The results highlight that ExtDT and BDAC positively affect BMI. The findings also indicate that ExtDT is an antecedent of BMI that is less disruptive than BDAC. The authors also obtain that ExtDT solely does not lead to BDAC. Interestingly, the effect of BDAC on BMI increases when EH moderates the relationship.

Analyzing the relationships between ExtDT, BDAC and BMI from an external environment perspective is an underexplored area of research. The authors contribute to this topic by evaluating how EH interacts with ExtDT and BDAC toward BMI.

The empirical results of the pivotal relationship between big data analytics capability (BDAC) and firm innovation remain inconclusive, necessitating a comprehensive understanding of the mediator and moderator through which firms can realize the potential innovation benefits of BDAC. Invoking the indirect perspective of dynamic capability theory, we constructed a moderated mediation model in which organizational learning mediates the impact of BDAC on firm innovation; the mediation effect of organizational learning is contingent upon market orientation.

Our hypotheses were tested using hierarchical regression and bootstrapping methods with a sample of 227 large- and medium-sized manufacturing firms in China.

The results reveal that both exploratory and exploitative learning fully mediate the link between BDAC and firm innovation. The mediation effect of exploitative learning is positively contingent upon market orientation; however, market orientation does not positively moderate the mediation effect of exploratory learning.

Our moderated mediation model is one of the first to provide a fine-grained understanding of the process through which BDAC is transformed into firm innovation as well as the conditions under which this mediating mechanism may work effectively, thereby further elucidating the theoretical black box regarding the BDAC-firm innovation link and resolving existing debates in the literature regarding why BDAC does not always yield positive outcomes.

This chapter discusses how the real options theory can be useful for understanding the adoption of human resources management (HRM) practices. The authors review how the real options theory has provided insights into the processes through which firms manage uncertainties involved in the adoption of HRM practices. The authors offer propositions for future HRM research from the real options perspective. The authors contend that analyzing HRM practice adoptions through the lens of real options theory can enhance our understanding of the mechanisms through which firms choose which HRM practices to adopt and how they adjust the timing, scale, and methods of investment in these practices. Specifically, the authors suggest that differences in information relevant to valuation of HRM options are the source of distinct choices of HRM options across firms. Finally, the authors propose advancing knowledge on HRM practice adoptions by using a portfolio of options approach, as well as considering factors like competitors, path dependence, and switching options.

This study aims to examine the association between globally responsible leadership (GRL) and pro-environmental behavior (PEB), specifically probing the mediating role of green management initiatives (GMI) in this relationship.

This study used a quantitative research design, using survey data from 390 participants working in manufacturing sector organizations in one of the emerging economies in the Asian region, namely, Pakistan. AMOS was used to test the hypothesized relationships.

The results reveal that GRL has a significant positive link with GMI and PEB. In addition, this study found that GMI mediates the association between GRL and PEB, suggesting that GRL indirectly promotes PEB through the implementation of GMI.

This study has several limitations, including its reliance on self-reported data, its cross-sectional design and its focus on participants from only one nation. Future research may benefit from using mixed-study designs and diverse samples from multiple industries and nations.

The results suggest that businesses can promote PEB among their staff by adopting GRL and implementing GMI. In doing so, businesses can demonstrate their commitment to sustainability, enhancing their credibility and competitive advantage.

This research contributes several new insights to the existing literature on sustainable leadership. First, it provides empirical evidence to support the hypothesis that GRL, GMI and PEB are interrelated. Second, it highlights the mediating role of GMI in this relationship.

The purpose of this paper is to explore the local residents’ perception of the meaning and importance of conserving cultural heritage assets in Saadani village.

This study applied an exploratory research approach to assess the local residents’ perception over the meaning and importance of conserving cultural heritage in Saadani village in Pwani region. The study used semi-structured interviews, observations and archaeological surveys to collect data from 134 respondents at the village.

The findings from the study revealed that the residents are aware of the meaning and importance of conserving cultural heritage assets in the village. Further, the respondents are also aware of the different strategies that can be used to improve the management and conservation of the cultural heritage assets in the area.

The research revealed that the residents have sufficient knowledge regarding importance and means to conserve culture heritage. Such information may be used to improve the overall process of designing and implementing cultural heritage management (CHM) initiatives.

No similar studies on this subject matter have been conducted in Saadani village. The information generated by this study will be essential for officials, policymakers, developers and local authorities on the importance of involving local community members in designing and implementing CHM and conservation projects.

The a priori identification and development of army personnel competencies are necessary to enable effective and efficient responses to rapidly changing climate conditions. Accordingly, this study aims to identify the performance requirements of a military flood responder and the competencies (knowledge, skills and abilities) required to perform it.

Using an abductive approach, the authors conducted both secondary and primary research to generate a validated framework of performance criteria and competencies for army personnel responding to floods. This literature review integrated both the peer-reviewed academic literature and public sector grey literature. Using the critical incident technique, the authors then conducted semi-structured interviews with 15 members of the Canadian Armed Forces (CAF) who had previously been tasked with flood response operations. Participants were asked about the tasks required while conducting flood response operations. Interview transcripts were then content analysed to identify themes regarding those tasks, and the competencies needed to perform those tasks were then extracted and contrasted with the literature review findings. Inter-rater reliability for the analysis was established via iterative discussion between the two co-authors.

The primary data reinforced and expanded the list of performance expectations that the authors deductively identified from the integrated literature review, adding granularity to each. It also identified competencies (including both hard and soft skills) and highlighted previously neglected contextual antecedents of military flood response effectiveness.

though knowledge saturation was achieved from the 15 interviews conducted, further research with larger samples could more deeply ground the evidence discovered in this study. Nevertheless, the competencies identified in this paper could serve as a starting guide to staffing and/or training interventions targeted at improving these competencies for personnel responding to flood scenarios.

The theoretical findings also have immediate practical relevance to training for flood response operations. In particular, the subtle challenges in competency crossover from military operations to flood response operations may facilitate not only more efficient, targeted training (that could improve the effectiveness of army personnel involved in humanitarian roles), but could be applied to the selection of army personnel as well. This study may also help provincial/municipal operators and emergency planners by better communicating the strengths and limitations of army personnel in addressing civilian military cooperation for humanitarian operations. Thus, the findings of this research study represent an important first step in prompting attention to the strategic human resource planning studies required to make all responders more efficient and effective in their respective division of labour within the humanitarian domain.

Peering a little beyond these research findings, human-induced climate change is expected to continue increasing the frequency of such events (IPCC, 2021), and a timely, national force is likely to be increasingly required for Canadians impacted by major disasters stemming from natural hazards when local resources become overwhelmed. Yet, there is some concern from the CAF that increasing responsiveness to disaster operations will affect their military readiness (Leuprecht and Kasurak, 2020). One can indeed envision a paradox whereby the CAF is both a “force of last resort” while increasingly becoming a “first choice for domestic disaster and emergency assistance”. The practical implications from this research also suggest that military personnel, while fully capable of successfully conducting flood response operations, may become overburdened and less able to adopt yet greater capacity and training for other additional humanitarian work. Nevertheless, the competencies highlighted by participants can help inform the next flood response operation in Canada.

Most literature in the field of emergency response focuses on cooperation between civilian and military resources and other strategic-level themes. The findings address critical granularity missing at the operational and tactical levels of humanitarian assistance and disaster relief research. The authors also draw implications beyond the military context, including for local/regional governmental players (operators and emergency planners) as well as for volunteers in flood response roles.

The paper proposes a framework for the successful deployment of Industry 4.0 (I4.0) principles in the aerospace industry, based on identified success factors. The paper challenges the perception of I4.0 being aligned with de-skilling and personnel reduction and instead promotes a route to successful deployment centred on upskilling and retaining personnel for future role requirements.

The research methodology involved a literature review and industrial data collection via questionnaires to develop and validate the framework. The questionnaire was sent to a purposive sample of 50 respondents working in operations, and a response rate of 90% was achieved. Content analysis was used to identify patterns, themes, or biases, and the data were tabulated based on specific common attributes. The proposed framework consists of a series of gates and criteria that must be met before progressing to the next gate.

The proposed framework provides a feedback mechanism to review minimum standards for successful deployment, aligned with new developments in capability and technology, and ensures quality assessment at each gate. The paper highlights the potential benefits of I4.0 implementation in the aerospace industry, including reducing operational costs and improving competitiveness by eliminating variation in manufacturing processes. The identified success factors were used to define the framework, and the identified failure points were used to form mitigation actions or controls for inclusion in the framework.

The paper provides a framework for the successful deployment of I4.0 principles in the aerospace industry, based on identified success factors. The framework challenges the perception of I4.0 as being aligned with de-skilling and personnel reduction and instead promotes a route to successful deployment centred on upskilling and retaining personnel for future role requirements. The framework can be used as a guideline for organizations to deploy I4.0 principles successfully and improve competitiveness.

The purpose of this study is to identify important strategies and practices supporting inter-organizational learning (IOL) in integrated care. The two research questions ask how organizational network architectures can help involved organizations overcome the barriers of IOL in integrated care (RQ1) and what design recommendations can strengthen the processes of IOL in integrated care (RQ2).

This study applies a qualitative design to analyze an improvement initiative in a regional, integrated care service for elderly patients with multiple illnesses in Norway. An inductive thematic analysis for the triangulating of qualitative data from different sources was applied. Patterns within the data were organized into themes, categories and subcategories. No software was applied.

The identified characteristics of the organizational network architectures supporting IOL in integrated care in the case under study were: equality of the involved parties, shared goals, recognition of expertise and the abilities to coordinate, design IOL processes and make joint decisions (RQ1). The categories of practices supporting the process of IOL were: insight into complex realities, contradictions, iteration, motivation and prototypes (RQ2).

This study offers much-needed insight into a successful approach for IOL in integrated care. The results offer strategies to be considered when building organizational networks for the improvement of integrated care and relevant practices useful when designing IOL processes in such care services. We believe such knowledge has important implications for policymakers, frontline personnel, education, research and leaders.

This study aims to examine the effects of Internet of Things (IoT) technology on efficiency and patient care in Italian and Israeli intensive care units (ICUs). The goal is to study how IoT might improve care settings by controlling health dynamics and responding to life-threatening circumstances.

This survey-based research explores IoT use, challenges and adaptability in ICUs in both countries. Interviews and surveys of ICU health-care workers are used to get both quantitative and qualitative data on integrating experiences and perspectives.

The research found significant variations between Italy and Israel due to technology infrastructures and health-care practices. Israel shows a more concentrated deployment in a major medical centre with advanced but limited uptake, whereas Italy shows application throughout ICUs highlighting regional health-care system disparities. Interoperability, data security and IoT training are common difficulties.

This research has limitations. One drawback is the geographical dispersion of study sites, with a bigger sample size in Italy than in Israel. This discrepancy may affect findings applicability. However, these preliminary findings provide a foundation for further research into the complexities of deploying IoT in various health-care settings.

This study compares IoT integration in two national health-care systems, adding to health-care technology literature. Regional variations affect technology adoption, but IoT may enhance ICU operations and patient care, according to one research. This study helps health-care practitioners, academics and policymakers understand the pros and cons of IoT in health care.