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As emphasised by the theory of knowledge-based view, knowledge constitutes the basic element for a firm’s competitive advantage. Consequently, a firm’s knowledge at risk could have an adverse effect on its performance. In this regard, this paper aims to investigate potential knowledge risks present in an (ICT)-supported collaborative project and establishes inter- and multi-relationships among these risks.

In this paper, an integrated approach using the total interpretive structural modelling (TISM) technique and MICMAC analysis is implemented to determine the hierarchical inter-relationships among knowledge risks and classify them according to their driving and dependence power.

The result reveals seven knowledge risks. The analysis establishes cybercrime and espionage as high drivers of knowledge risks in an ICT-supported collaborative project. Further, a comprehensive model is developed showing the hierarchical structure and multi- and inter-relationships among the analysed risks.

From a practical viewpoint, the proposed model in this study will be of great importance to practitioners because it highlights the most prominent knowledge risks in an ICT-supported collaborative project. Additionally, it will provide a clue for effective knowledge risk management in a systematic approach.

To the best of the author’s knowledge, this is one of the first studies to use both the TISM technique and MICMAC analysis to identify and classify knowledge risks in an ICT-supported collaborative project.

The purpose of this paper is to structure existing research on knowledge management (KM) in small- and medium-sized enterprises (SMEs) to offer a comprehensive overview of research strands and topics in KM in SMEs to determine their evolution over time.

The paper, which is considered a follow-up literature review, is based on a systematic literature review that covers 180 scientific papers that were published since the review paper by Durst and Edvardsson in 2012 that covered 36 papers.

The findings of this review and those of the aforementioned review are brought together in the form of an overview that structures research on KM in SMEs based on themes that, in turn, allow the derivation of promising research directions and research questions aimed at structuring future research on KM in SMEs.

By combining the findings of this review with the findings from the review published in this journal in 2012, this paper offers, to the best of the authors’ knowledge, the most comprehensive literature review on KM in SMEs produced to date.

This paper aims to systematically review the literature on knowledge leakage through social networks in the past decade to find existing gaps, identify potential risk factors while, ultimately, proposing ways of mitigating these factors.

This study adopted Preferred Reporting Items for Systematic reviews and Meta-Analysis as guide for searching relevant scholarly publications. Subject-specific and -related research papers were obtained from three databases, namely, Scopus, Web of Science and EBSCOhost. The review data was generated from the search results while adopting specific criteria to either accept or reject a particular publication during the search process.

Technological, operational and human knowledge factors are some of the risks resulting from knowledge leakage. Highlights of the paper include strategies for mitigating these factors, including continuous training, creating awareness, banning social media usage at work and reinforcing nondisclosure policies. This study also found potential gaps from the literature, categorized as topical, geographical, industrial, theoretical, methodological and conceptual gaps while proposing ways of addressing these gaps using specific research questions. These questions set the direction for future studies on knowledge leakage and social networks.

Implications of the findings are laid out, particularly the idea of developing actionable managerial plans for preventing knowledge leakage from occurring in organizations in the first place. The systematic, rigorous, transparent and methodological procedures used throughout the entire research process strongly suggest that the findings and conclusions are legitimate. While the findings were not drawn arbitrarily, they potentially offer windows of opportunities for bridging the six potential gaps identified in this paper.

Acknowledging, on the one hand, the increasing fragility of supply chains and the number of risks involved in supply chain operations and, on the other hand, the role of small- and medium-sized enterprises (SMEs) in supply chains and the high exposure of these firms to risks of different types, this study aims to examine the relationship between supply chain risk management (SCRM) and innovation performance in SMEs. Furthermore, the impact of technological turbulence on this relationship was studied to take into account recent technological changes.

Structural equation modelling was carried out on a sample of Turkish SMEs to test the hypotheses developed.

The findings presented allow the authors to better understand the link between SCRM and innovation performance in SMEs. More precisely, empirical evidence is provided about the impact of SCRM components such as maturity and ability on innovation performance. Furthermore, the findings show the impact of technological turbulence on both SCRM and innovation performance.

By focusing on SCRM in SMEs, this paper contributes to the body of knowledge with regard to SCRM in general and with regard to SMEs in particular; research on the latter has only started recently. Moreover, by having studied SMEs from a developing country (other than China), this paper helps to develop a broader and more diverse perspective of SCRM.

THE best description of this Indicator is published on a large folio four‐page statement written by Mr. John Maclauchlan, Chief Librarian of the Dundee Free Library, and issued on September 22nd, 1879. This sheet is headed, “ Description and Method of using Kennedy's Indicator, invented for the Dundee Free Library in January, 1875, and constantly used therein since July of that year” and contains illustrations of the counter and details of the construction of the Indicator. The following description is abstracted from it:—“This contrivance consists of a series of upright glazed frames so placed as to be easily inspected by the public at the front, or glazed side, and by the library attendants at the back. … Each frame is divided into twenty vertical columns by slips of mahogany, and each of these slips is again sub‐divided into 100 sloping slits by pieces of stiff millboard [now zinc], tightly held in saw cuts made in the sides of the mahogany slips … As the lower edge of each piece of millboard is a little above that of the next one below it, sufficient space is visible of their lower ends in front, and of their upper ends at the back of the Indicator, to receive the catalogue number of each book in the library, printed in bold figures and pasted at the end of the millboard [zinc] strips with strong paste.” Each borrower is provided with a ticket measuring 5⅜ inches by 1 inch, ruled as follows :—

The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which suggest that organisational analysis can be enriched by a greater interface with narrative fiction as a means to bring organisations to life. The paper also introduces the work of Bottin which argues that accounting manuals can be considered as source documents for economic history, more than simply being of purely pedagogical value. Both approaches inform the research into the specialised accounting manual, the Guide du Commerce of Gaignat de l'Aulnais.

This paper uses archival‐based historical methods to examine the Guide du Commerce and the social and economic milieu presented therein. It has developed its analysis through the examination of both primary and secondary sources to underscore the business and social networks of the milieu and to illustrate accounting as narrative.

In his manual, Gaignat recreates merchant activities and commercial relations of eighteenth century France. Gaignat does not content himself with re‐copying material at his disposal or with creating fictitious examples. Rather, through his in‐depth development of case studies and examples of actual accounting methods, he offers the reader insights into the strategic nature of the social and economic milieu in which commercial success might be achieved.

The research approach is transferable to other settings, motivating renewed interest in the history of accounting literature. The stories related in the Guide du Commerce point to the potential value of accounting manuals and other similar documents as historical sources when such sources no longer exist or are limited.

The research method is original in that the methodological approach is new to accounting history, but part of a debate within history more generally.

The purpose of this paper is to examine the factors influencing the choice and the amount of cocoa beans sold to public and private licensed buying companies in the Western North of Ghana.

The study was conducted in the Western North of Ghana. Cragg’s Double Hurdle model was used to examine the factors influencing the choice of licensed buying company (LBC) whereas Kendall’s coefficient of concordance was employed in analysis of the marketing challenges.

The results showed that non-price incentives determine the choice and the amount cocoa beans sold to an LBC. Specifically, education, years of experience in cocoa farming and timely payment of sold cocoa beans positively influence the choice of public LBC. However, off farm job participation, provision of credit facilities and extension services affect the choice of private LBC as marketing outlet. Perceived low price of cocoa beans, inadequate credit support, and adjustment of scales used in weighing of cocoa beans were identified as the most important challenges confronting farmers.

The research provides important information on non-price incentives influencing cocoa marketing outlet decision as well as the marketing challenges faced by farmers which can contribute to improving internal marketing efficiency of the cocoa industry in Ghana. Besides, this study also extends the frontiers in terms of methodological approach by adopting Cragg’s Double Hurdle Model in addressing the research question.

The research provides important information on non-price incentives influencing cocoa marketing outlet decision as well as the marketing challenges faced by farmers which can contribute to improving internal marketing efficiency of the cocoa industry in Ghana. Besides, this study also extends the frontiers in terms of methodological approach by adopting Cragg’s Double Hurdle Model in addressing the research question.