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Digital technology and SDGs have gained increasing interest from the research community. This chapter aims to explore the field through a holistic review of 188 publications from 2017 to 2022. For the systematic review of 188 articles, a three-step methodology comprising of PRISMA guidelines was performed, bibliometric analysis and text analysis using VOS-Viewer and Sentiment Analysis using RStudio had been undertaken. Bibliographic coupling revealed the following clusters Digital Space (Over all SDG), Localising SDGs, Financial Systems and Growth (SDG 8), Sustainable Supply Chain (SDG 9), Education (SDG 4), Energy Management (SDG 7), Smart Cities (SDG 11 and 13), Gender, Skills, and Responsibility (SDG 5 and 12), Food Management (SDG 1, 2 and 3), Business Innovation (SDG 8 and 9) and ICT (SDG 9). Next, co-occurrence analysis highlighted the following clusters Circular Economy (SDG 8), Higher Education System (SDG 4), Digital health (SDG 3), Industry 4.0 (SDG 9) and Supply Chain Management (SDG 9). Next, text analysis traced the most relevant areas of work within the theme. Finally, sentiment analysis revealed positive sentiments of the field. The research concluded that only a few SDGs had found major focus while the others don't have any solid ground in the literature. This chapter presents a knowledge structure by mapping the most relevant SDGs in the context of digital technology and sets directions for future research.

During the coronavirus disease 2019 (COVID-19) pandemic, ubiquitous social media has become a primary channel for information dissemination, social interactions and recreational activities. However, it remains unclear how social media usage influences nonpharmaceutical preventive behavior of individuals in response to the pandemic. This paper aims to explore the impacts of social media on COVID-19 preventive behaviors based on the theoretical lens of empowerment.

In this paper, survey data has been collected from 739 social media users in China to conduct structural equation modeling (SEM) analysis.

The results indicate that social media empowers individuals in terms of knowledge seeking, knowledge sharing, socializing and entertainment to promote preventive behaviors at the individual level by increasing each person's perception of collective efficacy and social cohesion. Meanwhile, social cohesion negatively impacts the relationship between collective efficacy and individual preventive behavior.

This study provides insights regarding the role of social media in crisis response and examines the role of collective beliefs in the influencing mechanism of social media. The results presented herein can be used to guide government agencies seeking to control the COVID-19 pandemic.

Athletes have leveraged their social platform and reach to advocate for a variety of social causes. Most recently, given the persistent impacts of climate change on sport, the sport sector has been leveraged to engage and educate fans, sport participants, and athletes to promote climate action while consuming sport and in their everyday lives. This chapter conceptualizes the term sport eco-activism and presents a rich history of the early stages of this form of activism and its interaction with sport. Specifically, we provide historical context and examples of how athletes and activist sport organizations (e.g., Surfers Against Sewage, Protect Our Winters) have drawn attention to the impacts of climate change on sport. We also highlight how these entities encourage spectators and participants to change their behaviors and further advocate for collective climate action. In addition, we offer insights on future directions of eco-activism within sport and how such activists can best resonate with their target audiences to create positive change through sport.

Strategic decisions leaders make involving organizational changes such as mergers and acquisitions (M&A), divestitures, and downsizing, which can influence and/or interact with other organizational factors. For example, within the context of M&A, changes impact financial performance, firm behaviors, and organizational culture. In addition, strategic decisions for these types of change can also interrelate with other more intrapersonal factors, including both leaders’ and employees’ health and well-being. Employee stress, also referred to as “merger syndrome,” outlines individual negative impacts of the changes including, but not limited to, cynicism and distrust, change wariness, and burnout, all accumulating to psychological effects including increases in detachment to work, stress, and sick leave. In this chapter, the authors outline the different impacts M&A phases have on stress and well-being and how they interrelate with the strategic decisions leaders make. The authors also outline future research opportunities and practical implications for how leaders and employees could better manage future major changes such as M&A activities.

This study aims to examine the causal relationship between mandatory CSR disclosure and financial audit efficiency.

The authors use the unique institutional setting of China, where a subset of listed firms are mandated to disclose their corporate social responsibility (CSR) reports. The authors use propensity score matching and difference-in-differences approaches to compare audit efficiency in the pre- and post-mandatory CSR disclosure periods between the treatment and control groups. The regression models are estimated with robust standard errors clustered at the firm level.

This study finds that following China’s adoption of the mandatory disclosure of CSR, audit report lags decreased by 6% on average, suggesting that audit efficiency improved greatly following mandatory CSR disclosure. Moreover, this association is stronger when firms have better CSR performance, higher CSR report preparation costs, more earnings management before disclosure regulations and better internal controls and when firms belong to high-profile industries and in Big 4 (Big 10) accounting firms. Moreover, neither audit quality nor audit fees decrease when shorter audit lags occur for firms with mandatory CSR disclosures. Overall, the evidence suggests that mandatory CSR disclosure has a positive effect on audit efficiency and that the improvement of audit efficiency does not come as a consequence of reducing audit fees or deteriorating audit quality.

The results reported in this study have practical and policy implications for policymakers, accounting firms and auditors to pay more attention to CSR information.

This study provides evidence of the causal relationship between mandatory CSR disclosure regulation and audit efficiency. It enriches the research on audit service production efficiency from the perspective of nonfinancial information disclosure.

This study investigates into how organizations enable the compatibility between intermediary role of conventional systems with disintermediary potentials of blockchain toward the coordination of multiple actors in operations management.

The data were collected from 31 interviewees of the case organizations. We conduct an in-depth case study of successful BC implementation in operations management, by using affordance-actualization (A-A) theory as the theoretical lens.

This study identifies the incompatibility between the affordances of conventional systems and blockchain in coordination/operations management and offers a process model in which a fusion phase enables the affordances to be compatible and then to be actualized. The fusion phase extends A-A theory by transposing and connecting in the context of operations management. The result also shows that blockchain technology has decentralized potentials to address the issues caused by centralized organizations or information systems, while not to replace the intermediary roles of centralized organizations or information systems.

This study makes important theoretical contributions to the literature on blockchain used in operations management, the roles of blockchain enablement and affordance-actualization theory. The findings can also help IT practitioners to implement BC-based applications effectively.

The purpose of this study is to explore the economic impact of financial restatements by major customers on the audit opinion of their suppliers, showing that non-financial information disclosure potentially helps auditors make better assessments.

Using a sample of China’s listed firms from 2007 to 2021, the authors aim to find the relationship between customers’ financial restatements and their suppliers’ audit opinions. Heckman selection model, placebo tests and other robustness checks are used as well.

The findings reveal that customers’ financial restatements have a significant effect on the likelihood of suppliers receiving modified audit opinions. This relationship is pronounced when suppliers face a higher level of financial constraints, exhibit poorer accounting conservatism or receive more negative media coverage. Additionally, this effect occurs through increased business risk and information risk, which heightens auditors’ perceived audit risk. Moreover, the study highlights the influence of switching costs, auditor expertise and restatement severity on this relationship.

Risks originating from customers can spread along the supply chain, emphasizing the necessity for auditors to give heightened attention to both the audited firms and their customer information. Moreover, regulators should carefully consider the important impact of customer information disclosures to maximize the protection of the interests of external information users.

This study not only confirms the crucial role of customer information disclosures in annual reports for stakeholders and auditors but also contributes to the existing literature on customer–supplier relationships.

Research studies on offshoring and reshoring have predominantly focused on the home company, widely ignoring the offshored company in the host country. The host company's influence and contribution have been unseen. This research explores how the host company responds to the home company's location decisions to maintain the dyadic relationship.

An exploratory case study in China was conducted to examine the host company's response to reshoring. The case company has two Japanese parent companies that acted for the emergence of reshoring drivers. Primary and secondary data were collected and analysed through thematic analysis. The host company's response strategies to the home company's relocation decisions were identified and explored.

The findings reveal that four strategies, identified here as being cost control, market expansion, knowledge seeking and relationship bonding, were implemented by the host company. The importance of Industry 4.0 (I4.0) and knowledge transfer is also emphasised within these strategies.

This research identified active and practical strategies conducted by the host company to maintain a cooperative relationship with the home company(ies). Instead of encountering a passive response from the host company, the home company may consider working with the host to overcome difficulties caused by emerging reshoring drivers and create an outcome beneficial to both.

To the authors’ knowledge, this is the first research to study manufacturing reshoring from the perspective of the host company. It provides a new perspective to understanding this phenomenon.

This study aims to assess the effectiveness of a scale measuring artificial intelligence capabilities by using the resource-based theory. It seeks to examine the impact of these capabilities on the organizational-level resources of dynamic capabilities and organizational creativity, ultimately influencing the overall performance of government organizations.

The calibration of artificial intelligence capabilities scale was conducted using a combination of qualitative and quantitative analysis tools. A set of 26 initial items was formed in the qualitative study. In the quantitative study, self-reported data obtained from 344 public managers was used for the purposes of refining and validating the scale. Hypothesis testing is carried out to examine the relationship between theoretical constructs for the purpose of nomological testing.

Results provide empirical evidence that the presence of artificial intelligence capabilities positively and significantly impacts dynamic capabilities, organizational creativity and performance. Dynamic capabilities also found to partially mediate artificial intelligence capabilities relationship with organizational creativity and performance, and organizational creativity partially mediates dynamic capabilities – organizational creativity link.

The application of artificial intelligence holds promise for improving decision-making and problem-solving processes, thereby increasing the perceived value of public service. This can be achieved through the implementation of regulatory frameworks that serve as a blueprint for enhancing value and performance.

There are a limited number of studies on artificial intelligence capabilities conducted in the government sector, and these studies often present conflicting and inconclusive findings. Moreover, these studies indicate literature has not adequately explored the significance of organizational-level complementarity resources in facilitating the development of unique capabilities within government organizations. This paper presents a framework that can be used by government organizations to assess their artificial intelligence capabilities-organizational performance relation, drawing on the resource-based theory.

Digital transformation is a foundational change in how firms operate and deliver value to customers by using digital technologies to create new business opportunities. The purpose of this study is to offer a conceptual framework by reorganizing the elements of digital transformation, including resources, technology, capabilities and performance, into a workable process and investigating how firms integrate these resources, build new capabilities and transform them into enhanced performance.

This framework builds three blocks: resource integration, organizational capabilities and outcomes, exploring the impact of resource integration on outcomes through organizational capabilities. For resource integration, this study adopts a resource-based view (RBV) and service-dominant logic (SDL) to integrate organizational resources, including information technology (IT)-based resources, which play a role in moderating the effect of resource integration. Moreover, the author argues that firms’ capabilities have two levels: higher-order capabilities and lower-order capabilities, which will convert these resources through the capabilities into organizational performance.

This framework is built to understand the process of digital transformation and its antecedents for firms’ performance in business environments. Drawing on RBV, it provides a more holistic perspective that has been linked to resource integration, organizational capabilities and outcomes at the firm level. In this way, the theoretical basis for diminishing implicitness associated with the current perspective of digital transformation can be strengthened.

This paper offers a coherent discussion of digital transformation and explains the process of digital transformation, thus advancing prior work. The major contribution is connecting the process of digital transformation through which firms integrate resources, i.e. digital technologies and valuable, rare, inimitable and nonsubstitutable (VRIN) and nonVRIN resources as well, to build organizational dynamic capabilities based on RBV and SDL.