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The integration of sustainability, performance measurement and new product development (NPD) is key for aligning environmental and social objectives with business strategies. While previous research has initiated proposals for integrating sustainability into NPD or incorporating sustainability into corporate measurement systems, there is a notable deficiency in studies that comprehensively integrate these three perspectives. In this sense, this study proposes a performance framework (PF) to integrate sustainability performance indicators (PIs) into the measurement system considering the company’s NPD phases.

The PF was developed through a literature review and action research (AR). This resulting PF was positively evaluated by the practitioners in the company.

First, the review enabled the synthesis of an initial conceptual PF with 188 sustainability PIs and a five-step procedure. Then, the empirical results of the AR led to a new PF that presents the systematisation of the PIs database and a practice-based seven-stage approach.

This action-oriented research limits the extent to which this study’s findings can be generalised. Future research should apply the PF in different research designs to produce managerially relevant knowledge.

This PF may provide managers with actionable knowledge that best supports the measurement system integration with sustainability PIs considering the NPD phases.

Integrating sustainability, performance measurement and the NPD has been recognised as critical for supporting decision-making concerning the impact of processes and products. Compared with previous frameworks, the proposed PF extends the existing literature by introducing a systematised PIs database and a novel procedure for integrating sustainability measurement throughout the NDP.

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

Performance framework (PF) is a well-established practice to measure innovation performance and identify improvement opportunities. However, whether PFs academic research are applicable to companies remains unclear, as well as their support in the definition of improvement actions. This study aims to present the implementation and assessment of a new and updated PF proposed in previous research in a real industrial context.

The PF was implemented through an in-depth case study carried out in a European machinery manufacturer and further assessed by practitioners.

The results indicate that the PF enabled the creation of a multidimensional view of the innovation performance and the definition of improvement projects in the company. Additionally, the findings also reveal an overall positive assessment of the PF by senior managers who work with the innovation process.

As a case study, this research is inherently limited in the extent to which results can be generalised. Thus, the analyses are reductive and rationalising. Future research is needed to assess the replicability of the PF.

The study's practical contribution is based on the combination of insights and steps that provide a straightforward and actionable approach for the company to improve performance.

This study aims to advance the importance of implementing the new and updated PF after its proposition, which is often overlooked in preceding research. Furthermore, the assessment of the PF also enables to infer its value to the company's employees.

The primary aim of this research was to investigate the mediating effect of the decision-making structure on the relationship between perceived environmental uncertainty and hospital performance.

Online and manual survey questionnaires were used to collect data in this study. The target population of this study consists of all middle managers within 11 COVID-19 referral hospitals in Surabaya. A total of 189 responses were collected, however, 27 incomplete responses were excluded from the final dataset. Data was analyzed using SEM-PLS.

The study's findings indicate that decision-making structure plays a role in mediating the link between perceived environmental uncertainty and hospital performance assessed via the Balanced Scorecard, highlighting the significance of flexible decision-making processes during uncertain periods. Moreover, based on our supplementary test, respondents' demographic characteristics influence their perceptions of hospital performance.

Hospital administrators can consider the significance of decision-making structures in responding to environmental uncertainties like the COVID-19 pandemic. By fostering adaptable decision-making processes and empowering middle managers, hospitals may enhance their performance and resilience in challenging situations. Additionally, based on supplementary tests, it is found that differences in the perception of the three Balanced Scorecard perspectives imply that hospitals categorized as types A, B, C, and D should prioritize specific areas to improve their overall performance.

This research adds substantial originality and value to the existing body of knowledge by exploring the interplay between decision-making structures, environmental uncertainty, and hospital performance. It contributes to the literature by specifically focusing on the Covid-19 pandemic, a unique and unprecedented global crisis.

While travelling, tourists like to use mobile technology to share their travel experiences. This study aims to understand how the social value gained by tourists from sharing a travel experience with mobile technology affects their satisfaction with the travel experience through onsite mobile sharing behaviour.

A second-order hierarchical model is constructed to examine the moderated mediating role of onsite mobile sharing behaviour in improving tourists’ travel satisfaction. Through systematic sampling, 304 responses were collected at ten attraction points in Guangzhou and Shenzhen, China.

The results show that, compared with self-centred values (self-presentation and self-identification), other-centred values (building social connection and reciprocity) contribute more to forming social values of sharing. In addition, onsite mobile sharing behaviour partially mediates and moderates the effect of social values on travel satisfaction.

This study applies the social capital theory to identify the value gained by sharing travel experiences and empirically evaluates the impact of these values on the overall value of sharing travel experiences. This study also contributes to tourism research by examining the moderated mediating role of onsite mobile sharing behaviour in improving travel satisfaction. This study helps destination marketing to make strategies to motivate tourists to use mobile technology to share their travel experiences while travelling.

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 study investigated multiple factors associated with librarians’ intentions to engage in virtual storytimes in public libraries. Based on the theory of planned behavior, the study examined the aspects of attitudes, social norms, behavioral controls and organizational support about librarians’ intentions to engage in virtual storytime practices.

A survey was conducted to investigate the perceptions of public librarians who work in children’s services across the USA. The study collected 365 valid responses to assess the impact of the selected factors on librarians’ intentions. Structural equation modeling was employed for statistical analysis.

The results revealed that attitudes, subjective norms and behavioral controls were significant factors associated with librarians’ intention to engage in virtual storytimes. Among these, attitudinal factors were the most influential; however, organizational support was not a significant factor.

Minimal research has been conducted to explore factors associated with online storytime practices, which served as a primary delivery mode during the COVID-19 pandemic. This study is among the first attempts to investigate various factors related to virtual storytimes in public libraries from the perspectives of librarians.

Today social media capabilities have enabled businesses and enterprises to more collaboration, engagement and co-creation with their customers. So the current paper expands on this notion. The aim of this study is a bibliometric analysis to examine the trends of publications in the field of co-creation based on social media.

To data collection of quantitative analysis, Scopus database was selected and the collected data were analyzed using Bibliometrix-package. The Web of Science also was selected to retrieve highly cited and hot papers for qualitative part of analysis besides top 10 Scopus highest citation per year documents on June 6, 2020.

The results indicate insights into research trends pertaining to social media-based co-creation, as follows: starting jump to the publications occurred in this researches from the year 2008 and the growth trend is progressing in recent years; the stressful points are “co-design,” “co-creation” and “value co-creation” and concepts such as “open innovation,” “co-innovation” and “co-new product design” are new topics that guide future direction; the USA and UK are leaders in number of multiple and single publications; the most active and top journals that are better suited to achieving a high citation rate per year for a related paper were introduced. In addition, the top documents and highly cited papers were qualitatively analyzed on the basis of times cited per year.

The current study is not free of limitations. The database was limited to only Scopus. So the patterns and trends generated in the study may not be generalized to all social media-based co-creation research. Of course, the authors did not intend to ignore other contributions. It is mainly because of the number of documents retrieved from Scopus database and the coverage, Scopus was selected. Moreover, other types of research techniques such as correspondence analysis can be incorporated to generate additional meaningful insight.

In this time of social media and user-generated content portals, co-creation through social media has become quite popular. So the main innovation of this study is providing a visual presentation of the trends and patterns in the evaluation of social media-based co-creation from the first document about the research area published till 2020. The results of this paper can shed light on the factors that strengthen the contribution of studies in a research area. Generally, the bibliometric items the authors analyzed essentially show the entire field picture and guide researchers toward understanding future trends to produce impactful studies.

Research on employee non-/compliance to information security policies suffers from inconsistent results and there is an ongoing discussion about the dominating survey research methodology and its potential effect on these results. This study aims to add to this discussion by investigating discrepancies between what the authors claim to measure (theoretical properties of variables) and what they actually measure (respondents’ interpretations of the operationalized variables). This study asks: How well do respondents’ interpretations of variables correspond to their theoretical definitions? What are the characteristics of any discrepancies between variable definitions and respondent interpretations?

This study is based on in-depth interviews with 17 respondents from the Swedish public sector to understand how they interpret questionnaire measurement items operationalizing the variables Perceived Severity from Protection Motivation Theory and Attitude from Theory of Planned Behavior.

The authors found that respondents’ interpretations in many cases differ substantially from the theoretical definitions. Overall, the authors found four principal ways in which respondents interpreted measurement items – referred to as property contextualization, extension, alteration and oscillation – each implying more or less (dis)alignment with the intended theoretical properties of the two variables examined.

The qualitative method used proved vital to better understand respondents’ interpretations which, in turn, is key for improving self-reporting measurement instruments. To the best of the authors’ knowledge, this study is a first step toward understanding how precise and uniform definitions of variables’ theoretical properties can be operationalized into effective measurement items.

This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.

A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.

The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.

Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.