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This paper aims to investigate the internal factors of resources and capabilities of five born globals (BGs) from Estonia. It explores quantitatively the internal factors between a medium BG and four small BGs.

The study used a survey questionnaire in collecting information from the CEOs of BGs. The questionnaire consisted of 105 questions relevant to export sales related to differences in internal factors.

The firms’ size and industrial sector play a role in export sales due to differences in internal factors. Small BGs expect financially based rewards, non-financial rewards, the job satisfaction of sales representatives with the export manager, and with work in general, and the representatives’ job satisfaction is higher in the small BGs than in the medium BG. The sales representatives’ job performance, their work performance, sales presentations, technical knowledge, adaptiveness, teamwork, planning, support, the organisational capabilities for business identification, relationship-building and innovation are all higher in medium BGs than in small BGs. Eleven sub-constructs of the model were shown to be important for small BGs.

The current study is focused on BGs from Estonia, i.e. small BGs and medium BGs. The study contributes to the internal factors of resources and capabilities of BGs as well as to the literature review on BGs. It also provides a logical conceptual model, indicating that the export manager’s job satisfaction is the central construct influenced by antecedent factors and is related directly to the export sales performance of the BG.

There is a growing importance of business intelligence systems (BIS) adoption in today’s digital economy age which is characterized by uncertainty and ambiguity considering the magnitude and influence of data-related issues to be solved in contemporary businesses. This study aims to investigate critical success factors that affect business intelligence efficiency based on the DeLone and McLean model in Jordanian banking industry.

A quantitative research method through a questionnaire was used to collect data from actual users who depend on business intelligence tools to make operational and strategic decisions in Jordanian banks. The data obtained were tested using the partial least squares–structural equation modeling approach.

The survey findings attest that system quality, information quality, user quality, user satisfaction and user performance are important factors and contribute to business intelligence efficiency in the Jordanian banking industry.

The findings gained from this work can help policymakers in Jordanian banks to improve the business intelligence success and organizational performance.

To the best of the authors’ knowledge, this study is the first of its kind to propose a theoretical model to assess drivers of BIS efficiency from the Jordanian banks’ perspective.

Infection and cross-contamination have been massive concerns in the medical field. This study aims to investigate consumers’ awareness and their choices of endoscopes, which may deter them from the cross-contamination problem.

A discrete choice experiment survey was administered to 166 respondents in Penang, Malaysia. Participants were asked to make hypothetical choices and estimate their preference for endoscopes. The multinomial logit model was used to estimate the assumptions based on the stated preference data collected.

Only two-fifths of respondents are aware of their rights regarding endoscope selection. The findings are consistent with utility theory, where choices are made to maximise personal satisfaction. If given the choice, consumers preferred the single-use endoscope over the reusable or the doctor’s preferred endoscope. Price, insurance coverage and personal income are significant determinants of the consumer’s choice of endoscopes.

This study only investigates subjects living in Penang. Other possible important attributes to endoscope choices, such as environmental and device availability may be considered in future study.

The findings may create awareness among consumers about their rights when choosing medical devices. It may also improve health-care institutions’ (users’) and device manufacturers’ (industry players’) understanding of consumer needs and demands from socioeconomic perspectives.

The research offers insights into consumer rights and awareness of health-care services. Ultimately leading to better policy to protect consumers’ rights and safety.

This study contributes to the rare literature on consumer rights toward medical devices, in particular, the consumer’s awareness of the choice of endoscopes.

This study aims to determine the barriers hindering the incorporation of blockchain technology (BCT) in two key service industries – hotel and health care – as well as to assess their readiness for implementing BCT after overcoming the barriers.

The barriers of this study are determined through two phases: a review of prior literature and obtaining expert opinions, which are then analyzed to identify specific barriers that are impeding the incorporation of BCT. Moreover, to generate a blockchain implementation reluctance index (BIRI), this study presents an interval-valued intuitionistic fuzzy set (IVIFS) that uses graph theory and matrix approach (GTMA). The permanent function in the GTMA approach is computed using the PERMAN algorithm. Finally, to compare the readiness of the hotel and health-care industries to adopt BCT, the BIRI values are plotted and evaluated.

The barriers identified by this study are listed under five major headings, namely, financial, operational, behavioral, technical and legal. This study revealed that the operational and technical barriers of BCT are critically hindering its widespread integration in hotel and health-care industries. Furthermore, on comparing the BIRI values of both industries, the result suggested that the hotel industry needs to work more on these barriers to effectively incorporate BCT. Besides the comparison, the BIRI values clearly indicate that both industries have to put a lot of effort into the mitigation of the barriers found by this study to successfully integrate BCT.

The experts’ opinions are used to evaluate the identified barriers, which raises the chance that the opinions are prejudiced based on the experts’ perspectives and ideologies. The sensitivity of decision-maker loads toward preference outcomes is not analyzed in this manuscript. Therefore, any recent sensitivity analysis may be considered a prospective field for future research. This study applies a multicriteria decision-making (MCDM) approach, IVIFS–GTMA, which limits the evaluation of the influence caused by individual barriers on the integration of BCT in the hotel and health-care industries. Henceforth, in future investigations, alternative MCDM methods may be used to analyze individual barriers.

According to the findings, if the hotel or health-care industry aims to incorporate BCT in its supply chain operations, it is recommended to emphasize more on the operational barriers along with the technical and behavioral barriers. The barriers mentioned in this manuscript can be used as guidance for developers in their development activities, such as scalability concerns, establishment costs, the 51% attack and the inefficient nature of BCT. Furthermore, they may address the potential users’ negative perceptions about security, privacy, trust and risk avoidance through creatively developed blockchain solutions to promote BCT implementation.

To the best of the author’s knowledge, this is the first study that identifies barriers toward BCT incorporation in the major service industries, i.e. hotel and health care. Moreover, this is the first study that compares the preparedness of the hotel and health-care industries to determine the industry that requires more work to implement BCT.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

This paper provides a summary of the issues in the passive fire protection of steel structures. Types of passive fire protection and the material properties of protection members and steel members are described. The paper deals with the possibility of partial fire protection for secondary steel beams, in cases where, due to possible membrane action, it is not necessary to apply passive protection to the entire beams.

Studies of partially fire-protected steel structures are compared, and results from studies with different input data are summarized. A fire experiment was conducted to investigate the effect of partial passive protection in a small-scale furnace. Based on the findings of the experiment, numerical models were prepared using Ansys Mechanical.

The results are summarized, and a partial fire protection length of 500 mm is recommended. Various partial fire protection lengths were compared, and the temperature development of the steel contactors was compared using a protection length of 500 mm. At the end of the paper, options for partial passive protection of steel beams are presented.

Extended paper from ASFE2021 based on selection.

This study aims to investigate the three-way interaction effect of sanitary risk, aesthetic risk and psychological risk on consumers' purchase intention for second-hand clothing (SHC) based on perceived risk theory.

A survey method is used to collect data from consumers, and the final valid sample comprises 290 respondents. Partial least squares structural equation modelling (PLS-SEM) and PROCESS macro are used to analyse the data.

The results reveal that aesthetic risk moderates the negative influence of sanitary risk on purchase intention, such that the negative influence is stronger when aesthetic risk is high. In addition, the three-way interaction effect of sanitary risk, aesthetic risk and psychological risk on consumers' purchase intention for SHC is found to be significant. That is, the negative influence of sanitary risk on purchase intention is strongest when both aesthetic risk and psychological risk are high.

Previous studies have only examined the direct effect of perceived risk on consumers' purchase intention for SHC. This study contributes to perceived risk theory by examining the joint moderating effect of aesthetic risk and psychological risk on the relationship between sanitary risk and purchase intention in the context of SHC.

This study aims to explore the ways that social enterprises (SE) create value by embedding themselves in networks through the process of social innovation (SI). The processes of achieving common social missions were studied through selected organizations using an open approach to SI. Novel operational structures as well as unique forms of created value were explored.

Two organizations embedded in local and international networks were studied and were chosen due to their SI profiles. The study was based on qualitative exploratory research. In-depth analysis was conducted through interviews, open discussions, document analysis as well as personal observation to understand the dynamic interrelatedness of the main factors influencing success of SI ventures.

This paper identified the role of SI in SEs embedded in networks. Furthermore, the social value creation processes of these organizations as well as the value they create were explored. Based on the findings, SI is rooted in the personality of the included members of the network. The tools of collaboration are platforms that connect the network members to each other. The embedded organizations apply the concept of community sharing with the aim of social value creation.

By focusing mainly on system design principles, the sample consists of mainly those at the core of organizations in facilitator roles, leaving peripheral actor perceptions to be determined by secondhand observations.

While providing a general summary of factors influencing SI activities from extent literature, the paper mainly contributes by providing deeper insight into complex models of SI practices used by SEs. The paper further contributes to popularizing the growing role of SI activities in SEs.