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We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of survey research in management accounting by devoting more attention to scale development and especially to construct validity. By focusing on the activity sets of the controllers’ roles, we provide a theoretically and empirically grounded picture of their current roles. The measurement instruments presented in this study enable systematic research progress on controller roles, their relationships, antecedents, and performance outcomes.

Applying a computable general equilibrium model to assess the impact of tariffs between the US and China, Taiwan stands to gain from trade diversion of the trade war between the two largest world economies in the short term.

Initially, Taiwan suffered a minor loss from the sector-specific tariff on steel and aluminum imposed by the US. However, its loss is mitigated after counting counter measures from foreign countries. The cumulated US tariffs and China's retaliations led to trade diversion effect. Taiwan's initial loss from the steel and aluminum tariffs was over compensated by a series of trade war between the US and China.

Under the scenario of the cumulated tariffs of $250 billion of US imports and China's retaliations of $110 billion on US goods, the social welfare, exports, import and trade balance in Taiwan increased. Its terms of trade improved as well. Real wage increases slightly more for unskilled labor than for skilled labor. The short-term effect of the trade war has positive effect on all macro indicators of Taiwan's economy.

On sectoral shift, Taiwan's export will gain the most in precision engineering products ($2,941.6 million), followed by electronics ($310.7 million) and agricultural products ($31.3 million). The negative effects are in sectors such as business services ($58.323 million), other services ($46.9 million), transportation service ($36.6 million), trade service ($25.3 million), and finance service ($24.5 million). Taiwan's total imports will increase by 0.59%, whereas its total export will increase by 0.33%. However, total trade balance still increases by $451.1 million.

The study also finds that Taiwan has a high degree of overlapping export commodities with China in the US market, much higher than most major trading partners for the US, yet its market share for those products in the US is ranged from 1% to 5% only. Moreover, more than 60% of Taiwan's export to the US is in intermediate goods which have less product differentiation than those in final consumption goods. These two factors will provide an opportunity for Taiwan to exploit the US market.

Though the short-term effect of trade war is positive, Taiwan needs to have a long-range planning amid the external shocks. Policy implications for Taiwan are to map out a cosmopolitan view of its geo-strategy by diversifying outward foreign direct investment and trade destinations. It needs to reduce the “systemic risk” of relying on single market in China which is vulnerable to the uncertainty in the US–China relations. If the trade war lasts too long, Taiwan would need to reevaluate its triangular trade-investment nexus with China and the US as well as its role in the global supply chain.

Supply of food from the early stages of societies was one of the most important needs of humans. Sustainable supply of food is a demand in modern societies. The agri-food market grows as the population rises every year. The increase in the demand side of the market is more than the growth of the supply side. The rate of using technology in the supply side is increasing rapidly. By using technology in some parts, the efficiency of production improved and caused more production while resources are the same. Availability of resources in different areas causes different ways of production and nurturing innovative technologies to maintain food security. Water, soil, climate change, and growth of population are drivers of using technology in food security. To depict the role of different technologies in the food industry, the authors have reviewed the role of the most important technologies in this field. Knowing the trends of changes in the industry will help to focus on the most important questions and solutions. Having a share in the global food market requires the major use of technology in production processes. In this chapter, the authors will review the most important trends of technology absorption in the food industry.

The purpose of this study is to examine the key challenges currently prevalent in the Machinery and Equipment (M&E) sector of Malaysia and to offer an integrative Industry 4.0 strategic roadmap. The Environmental Scan 2016 and 2018 provides a basis for the identification of the challenges in the M&E sector of Malaysia. The study further investigates the challenges by analyzing the responses of four major stakeholders in a Focus Group Discussion. The findings reveal that the M&E sector suffers from very low automation adoption. This study is among the first few to analyze the challenges in the M&E sector and lay out a strategic roadmap encompassing the role of each stakeholder at every phase of the transition toward Industry 4.0. The proposed method of transitioning through targeted incentive schemes will help academics and practitioners in developing concrete and workable action plans to conduct the transition process.

Digitalization can drive the sustainable development of society and industry. However, a lot of the opportunities are tightly related to the risks. This chapter investigates how academic performance in terms of scientific publications at the intersection of digitization, sustainable development, and industry brings added value to the research field. The analysis focuses on the academic papers that research the relationship between digitalization, sustainable development, and industry, analyzing comparatively two primary academic databases, Scopus and Web of Science (WoS). To do that, two samples of scientific publications were investigated. The first sample comprised 703 documents indexed in WoS, while the second was formed by 566 documents indexed in Scopus. The analyzed period for WoS is 1996–2022, while for Scopus is 2000–2022. The empirical results indicated that the research field's primary issues include digitalization, digital transformation, the construction industry, sustainability, COVID-19, and innovation for both WoS and Scopus. The most relevant authors on this cross-cutting subject in the WoS database are Beier G., Aigbavboa C., and Kumar M. In contrast, in the Scopus database, we found Beier G., Ghobakhloo M., and Iranmanesh M. At the same time, the most typical journals are the International Journal of Production Research, Sustainability, and Computers in Industry for WoS and Sustainability, Journal of Cleaner Production, and Procedia CIRP for Scopus.

We live in organizations addicted to problematic narratives. My purpose is to develop intelligent action understandings of how to care for organizations addicted to problematic elevator pitch narratives and one-sided stories by mapping quantum storytelling “Tamara-Land” forces ignored beneath and between them both (Boje, 1995). Tamara-land is the everyday activity of people in organizations chasing stories spatially distributed in different rooms, hallways, buildings that are temporally simultaneous, with materialities that are agential to the telling. For example, in this conference, the immersive theater into Tamara-Land is done in Steel Case open office spaces, as audience decides which actors to follow as they exit each scene. You cannot chase them all, and cannot be everywhere at once in this spacetimemattering. Quantum storytelling does not search for simple word or text messaging tag lines to explain open offices. Quantum storytelling uncovers deep behavior patterns of the spacetimemattering. “Quantum storytelling includes nondiscursive and behavioral aspects embodied in the storyteller’s life, in their living story behavioral-performative agentiality” (Boje, 1995, p. 114) and in nonhuman’s materialism featured in Karen Barad’s (2007) and Anete Strand’s material storytelling work. Quantum storytelling of Tamara-Land mapping at macro scale traces the interplay of people, planet, and profit (aka Triple Bottom Line, 3BL) but does not reduce it to imagined profitability metrics. I will critique 3BL for not proposing any method to measure people and planet first and by default reducing all dimensions to just bottom line profit measures. The consequence is that a runaway, maximizing fractal, known in socioeconomic work as the Taylor–Fayol–Weber rationality or “TFW virus” (Worley, Zardet, Bonnet, & Savall, 2015, pp. 23–24; Savall& Peron, 2015), attains functional structuralism (Alvesson & Spicer, 2012). In quantum storytelling fractal work, it’s “TFW fractal” profiteering that is destroying both planet and people, at an ever-accelerating rate (Boje & Henderson, 2014; Boje, 2015; Henderson & Boje, 2015). My contribution is to propose a different fractal pattern, the Mandelbrot fractal that actually sets limits on runaway fractal appetite. Both the 3BL and the VA techno-digital fractal narrative spiral more and more materials, energy, and people into the risk of an addictive TFW virus pattern, without limit.