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This conceptual paper proposes an intellectual capital (IC) framework dedicated to elite athletes (EA) to demonstrate the usefulness of IC on individual persons. Thus, it connects EA with the concept of IC.

The paper is inspired by the classical IC dimensions (human capital, structural capital and relational capital), which are used to develop the IC framework for EA. An exemplary case study is used to validate the framework.

It is argued that there is a need to adapt the traditional IC framework for EA. Therefore, this paper proposes a specific IC framework consisting of natural capital, sports capital and media capital.

This paper deals with EA and the sports industry, but should be extended to other sectors where aspects such as image and celebrity represent significant intangible resources.

The proposed IC framework can help EA and their managers to better understand how IC value is created.

This paper extends the IC concept to other fields of application, i.e. EA, and thus individual persons.

The present research aims to identify the determinants for users' behavioral adoption of Blockchain, exploring the relationships among these variables and investigating whether the proposed model can provide a more comprehensive manner to understand the adoption of Blockchain technology.

This study adopts the Technology Acceptance Model (TAM) approach and extends it with external constructs: “reduced cost” and “efficiency and security”. This paper used a quantitative and exploratory approach through the collection and analysis of data from a total of 108 Italian innovative SME. We have used the Partial Least Squares Structural Equation modeling (PLS-SEM) approach using SmartPLS for model evaluation.

The results show that “efficiency and security” is an important driver of firms' decision-making process to adopt Blockchain. Moreover, the results show that perceived usefulness is a strong predictor of the intention to use Blockchain in business processes.

This research advances the literature on technology adoption in business processes, focusing on a particular technology: Blockchain. The field has been strengthened by investigating the determinants of technology adoption, adding new perspectives; both reduced cost and efficiency, and security.

Cyber resilience has emerged as an approach for seaports to deal with cyberattacks; it emphasizes ports’ ability to prepare for an attack and to keep operating and recover quickly. However, little research has been undertaken on the challenges of governing cyber risks in seaports. This study aims to address this gap.

Governing cyber resilience is shaped by distributed responsibilities, uncertainties and ambiguities. The authors use this conceptualization to explore the governance of cyber risks in seaports, taking the Port of Rotterdam as a case study and analyzing semistructured interviews with stakeholders, participatory observation and policy documents and legislation.

The authors found that many strategies for governing cyber risks remain dedicated to protecting computer systems against cyberattacks. Nevertheless, port stakeholders have also developed strategies in anticipation of disruptions. However, these strategies appear informal and uncoordinated due to a lack of information exchange, insufficient knowledge regarding cyber risks and disagreement about how to make the Port of Rotterdam cyber resilient. What mainly hampers the cyber resilience of the port is the lack of a comprehensive regulatory framework and economic incentives. The authors conclude that resilience is merely an ideal at the Port of Rotterdam, meaning related governance strategies remain incremental and await institutionalization.

This paper offers insights into the cyber resilience of critical socio-technical systems, which have been underexposed in cyber resilience debates, but, when exploited, can manifest in large-scale disruptions.

This study aims to investigate the influence of budgeting design characteristics on perceived budgeting usefulness, based on the enabling-coercive framework.

This paper develops a survey in one large publicly-listed Brazilian company that operates in the electric utility industry. The sample comprises 75 middle managers from different areas of this organization. This study uses structural equation modeling as the data analysis method.

The results indicate that internal and global transparencies determine middle managers’ perceptions of budgeting usefulness, while no relationship was found for repair capacity and flexibility characteristics. This paper shows that managers, when provided with global and internal transparencies and independently of their level discretion regarding target revisions or the reallocation of resources, perceive budgeting systems as being useful for decision-facilitating and decision-influencing roles.

The findings might be relevant for budgeting professionals to review or design the budgeting system in terms of dribbling potential flaws and increasing its use in the organization.

The study explores the multidimensionality of the enabling-coercive budgeting design construct. This study provides a theoretical contribution to the literature by showing that budget alignment, integration, learning and information sharing are relevant such that an organization could improve the assertiveness using budgeting systems. Besides, this paper provides an opposing view about the supposed relation between flexible budgeting design and budgeting usefulness. Frequently, some management directions are offered by the literature and no guarantee is provided in terms of the connection between the adoption and the usefulness of those mechanisms. Therefore, the findings shed more light on the practical developments in budgeting.

The purpose of this study is to examine the impacts of product knowledge, perceived quality, perceived risk and perceived value on customers’ intention to invest in Islamic Banks. This study specifically examines an Islamic bank’s term deposits.

Structural equation modeling was used to analyze the data collected from 217 customers of an Islamic bank in Indonesia using an online survey.

This study highlights the central and dual roles of perceived risk as both the independent and the intervening variable that mediates the relationship between product knowledge and Muslim customer intention to invest in an Islamic bank’s term deposits.

This study only investigates term deposits as one type of investment in Islamic banks. This study contributes to the literature by examining the role of product knowledge, perceived quality, perceived risk and perceived value on Muslim customer intention to invest in Islamic term deposits.

The results of this study highlight the requirement for Islamic banks to educate customers to improve the depositors’ product knowledge because Muslim customers’ risk and value perception and intention are strongly influenced by product knowledge.

The investigation of perceived risk is particularly relevant for Islamic financial products because of the inherent nature of risk sharing in Islamic finance. This study investigates the role of product knowledge in influencing the Muslim customers’ perception of risk, quality, value and their intention to invest in Islamic bank term deposits. Ideally, the profit loss sharing concept (PLS) should be applied; however, in this context, revenue sharing is applied because of Indonesia’s central bank regulation.