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This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when the authors discovered that it experimented with IR alongside other management accounting practices, such as the Balanced Scorecard. As the authors reflected on Alpha’s experiences, the authors had to opportunistically develop a new framework to understand the change that was taking place at Alpha fully. Thus, the authors developed the serendipitous drift framework. This study contributes to addressing the gap between management accounting research that sees change as a planned, ordered process versus research that sees it as an unmanageable drift.

The authors ground the research on a qualitative methodology based on a single case study. This methodology allows us to focus on understanding what has happened at Alpha to discover new themes and provide theoretical generalisations. The authors developed the framework using middle-range thinking and fleshed it out using empirical findings from the case study. Middle-range thinking implies going back and forth between the theory and the empirical material. Therefore, the authors develop the serendipitous drift framework from prior theories and use it to inform the empirical study. In turn, the empirical material collected in Alpha helps refine and flesh out the serendipitous drift framework. The framework explains how Alpha leveraged serendipity to steer change towards favourable outcomes for them.

The authors find that the search for change undertaken by Alpha’s managers was non-specific but purposeful. Their dispositions were sagacious enough to recognise the potential value found in management accounting practices, such as IR and the Balanced Scorecard. They chanced upon new and unforeseen practices through trial and error, iteration, internal engagement and networking.

Overall, the results indicate that Alpha’s managers shaped the disorder of management accounting changes, even though it followed unexpected, uncertain and messy paths. Indeed, appropriate informal controls can act as a frame of reference for choosing, adapting and implementing new management accounting practices to shape the disorder. Informal controls can both guide and bound the experimentation process towards desirable outcomes.

The authors contribute to management accounting change theory by developing a framework rooted in serendipity and drifting theories. The framework identifies how searching, sagacity and chance are essential for making positive, unexpected discoveries. Therefore, the authors provide novel insights on how and why IR and other management accounting practices are eventually translated and adopted in the case company. Moreover, the serendipitous drift framework has the potential to help managers frame cultural controls to actively seek opportunities for valuable serendipitous eureka moments through networking and experimentation.

Online reviews derived from peer communications have been increasingly viewed as an important approach for consumers to gather pre-purchase information. This study aims to examine factors affecting online reviews adoption in social network communities and then indicates the underlying mechanism of this process based on an extended information adoption model (IAM).

Using the data collected from 242 users of a social network community via an online survey, the proposed model is empirically assessed by partial least squares-based structural equation model (PLS-SEM).

The results show that both perceived diagnosticity and perceived serendipity are drivers of online reviews adoption in social network communities. Meanwhile, community identification is not only an antecedent of diagnosticity and serendipity perceived by community members, but also motivates source credibility which, in turn, positively influences argument quality. Finally, the importance of argument quality and source credibility in reviews adoption process is also presented.

This study extends the IAM and enriches the literature regarding online reviews adoption. It deepens the understanding of serendipitous experiences and community identification in social networking context by addressing their important roles in the authors' extended IAM.

This paper aims to outline the role that serendipity can play in providing a complementary and previously unrepresented vector in deliberate and emergent strategies within organizations.

The paper is conceptual in nature and draws upon the serendipity pattern in sociological theory and serendipitous relations in developmental sciences to provide a framework for executives to consider when examining the process of strategy formation. Two case vignettes are used to illustrate the difference between luck and serendipity and the paper also traces key micro foundations of serendipity by returning to the original serendipity fable and a famed science experiment producing “floppy-eared” rabbits.

The notion of chance favoring the “prepared firm” is espoused where the prepared organizational mind is positioned as an antecedent of serendipitous strategy formation. This is based on Louis Pasteur’s famous aphorism, “chance favors the prepared mind.” Components of the prepared firm include deep domain knowledge, anticipatory mindset, noticing, abductive reasoning, elaboration and relations development.

The paper is a conceptual articulation of a novel concept that now requires deeper empirical case development and ultimately statistical validation. The paper suggests linkages between serendipity and theories of absorptive capacity and the attention-based view of the firm.

Several mindsets, capabilities and relations for architecting organizational serendipity are suggested for executives using a stylized framework.

From a strategy process perspective, the Mintzberg and Waters seminal article “Of strategies deliberate and emergent” is complemented by considering “floppy-eared” strategy characterized by unexpected, anomalous and strategic datum.

Websites, search engines, recommender systems, artificial intelligence and digital libraries have the potential to support serendipity for unexpected interaction with information and ideas which would lead to favored information discoveries. This paper aims to explore the current state of research into serendipity particularly related to information encountering.

This study provides bibliometric review of 166 studies on serendipity extracted from the Web of Science. Two bibliometric analysis tools HisCite and RStudio (Biblioshiny) are used on 30 years of data. Citation counts and bibliographic records of the papers are assessed using HisCite. Moreover, visualization of prominent sources, countries, keywords and the collaborative networks of authors and institutions are assessed using RStudio (Biblioshiny) software. A total of 166 papers on serendipity were found from the period 1989 to 2022, and the most influential authors, articles, journals, institutions and countries among these were determined.

The highest numbers of 11 papers were published in the year 2019. Makri and Erdelez are the most influential authors for contributing studies on serendipity. “Journal of Documentation” is the top-ranking journal. University College London is the prominent affiliation contributing highest number of studies on serendipity. The UK and the USA are the prominent nations contributing highest number of research. Authorship pattern for research on serendipity reveals involvement of single author in majority of the studies. OA Green model is the most preferred model for archiving of research articles by the authors who worked on serendipity. In addition, majority of the research outputs have received a citation ranging from 0 to 50.

To the best of the authors’ knowledge, this paper may be the first bibliometric analysis on serendipity research using bibliometric tools in library and information science studies. The paper would definitely open new avenues for other serendipity researchers.

This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can support rather than distort the quality of the research.

We draw upon literature on serendipity to develop a framework for engaging with the positive and negative potentials of systems of governance. We ground our analysis in discussion of participation in the field comprising two parts: first, the examination of our own activities and second, the accounts of participation found in two career-autobiographical interviews with emeritus professors of management accounting from Japan.

We highlight the potential for a productive tension between two contrasting perspectives that researchers might take on governance of their activity. A contractual perspective sees the value of targets and detailed pre-planning. A reflexive perspective sees the value of exploring the unexpected and considering many alternatives. We offer a framework for considering serendipity and the conditions that facilitate serendipity to help researchers maintain a productive tension between these perspectives.

We build upon retrospective accounts of two successful individuals whose careers evolved in a specific context. The intention is not to set out what might be generally achievable in a research career, nor to propose specific lines of action or planning in relation to specific systems of governance, since these vary across countries and over time. Rather, the paper draws on these materials to illuminate the more general challenge of preparing for serendipity in a way that goes beyond simple opportunism.

We analyse how researchers' mindfulness of serendipity and the nature of contexts that facilitate serendipity can encourage a productive tension between contractual and reflexive perspectives on governance of academic activity.

This study investigated the moderating effect of organizational knowledge management performance on the sharing and use of information encountered by serendipity within the organization.

The authors surveyed 274 medical librarians from the top 100 medical schools.

Individual information encountering predicted information encountering at work, which, in turn, predicted organizational sharing of encountered information. When the propensity to encounter information was high, then organizational knowledge management performance moderated the effect between organizational encountering and organizational sharing of information. Encountered information at work was only present when high organizational knowledge management performance was in place.

This finding helps information behavior researchers discover the transfer of behaviors from everyday life to organizational environments.

It shows the need for greater support for information encounterers at work and the role of knowledge management, which may enhance their contribution to the organizational objectives.

Information encountering involves finding information by chance. Studies on information encountering have not focused on work settings and if the individual propensity to encounter information translates to organizational settings. Also, the relationship between information encountering and organizational knowledge management has not been studied so far.

Designing an effective metaverse experience through a tourism digital-twin platform is crucial to the success of metaverse tourism. How such a digital-twin platform should appeal to target users, however, lacks exploration. The study aims to advance a conceptual contribution by successfully creating a metaverse experience through a well-designed digital-twin platform. It also aims to show how the design science approach in tourism can enrich our understanding of digital-twin platform design elements introduced in metaverse experience design.

Guided by the design science approach in tourism, this research conceptualizes the role of digital-twin elements in metaverse experience design and proposes a one-factor between-subject experimental design to examine the effect.

This research conceptualizes how eight unique configurations of digital-twin design, which are embellished in two or three dimensions, shape tourists’ metaverse experience and physical travel intention.

The results offer operators clear strategic guidance on designing an effective tourism digital-twin platform.

This study not only identifies the impact of digital-twin platform design elements but also clarifies how such elements affect customers’ metaverse experiences.

通过旅游数字孪生平台设计有效的元宇宙旅游体验, 对元宇宙旅游的成功至关重要。然而, 这样一个旅游数字孪生平台应该如何吸引目标用户,还缺乏探索。该研究旨在通过精心设计的数字孪生平台成功塑造旅游者的元宇宙体验, 从而在概念上做出贡献。它还旨在展示旅游设计科学方法如何丰富我们对元宇宙体验设计中引入的数字孪生平台设计要素的理解。

在旅游设计科学方法的指导下, 本研究将概念化数字孪生平台设计元素在元宇宙体验设计中的作用, 并提出了一个单因素的受试者间实验设计来检验效果。

本研究将数字孪生平台设计的九种独特配置概念化, 这些配置在三个维度上得到了点缀, 塑造了游客的元宇宙旅游体验和现实旅游意向。

研究结果为产业者设计有效的旅游数字孪生平台提供了明确的战略指导。

现有的研究是第一个研究数字孪生平台设计元素的影响, 阐明了这些元素如何影响旅游者的元宇宙体验。

Diseñar una experiencia efectiva en el metaverso a través de una plataforma digital gemela de turismo es crucial para el éxito del turismo en el metaverso. Sin embargo, la exploración de cómo debería atraer dicha plataforma digital gemela a los usuarios objetivo carece de exploración. El estudio tiene como objetivo avanzar en una contribución conceptual al crear con éxito una experiencia en el metaverso a través de una plataforma digital gemela bien diseñada. También tiene como objetivo mostrar cómo el enfoque de la ciencia del diseño en el turismo puede enriquecer nuestra comprensión de los elementos de diseño de la plataforma digital gemela introducidos en el diseño de experiencias en el metaverso.

Guiada por el enfoque de la ciencia del diseño en el turismo, esta investigación conceptualiza el papel de los elementos gemelos digitales en el diseño de experiencias metaversales y propone un diseño experimental de un factor entre sujetos para examinar su efecto.

Esta investigación conceptualiza cómo ocho configuraciones únicas de diseño gemelo-digital, enriquecidas en dos o tres dimensiones, conforman la experiencia metaversal de los turistas y su intención de viaje físico.

Los resultados ofrecen a los operadores una orientación estratégica clara para diseñar una plataforma gemelo-digital turística eficaz.

Este estudio no sólo identifica el impacto de los elementos de diseño de las plataformas gemelas digitales, sino que también aclara cómo afectan dichos elementos a las experiencias metaversales de los clientes.

The purpose of this research is to conduct a theoretical prediction study exploring the effectiveness of different content marketing strategies in expanding the second-hand market for fashion brands, comparing the costs and risks involved in these strategies in practice.

First, the expert interview method is employed to extract the content marketing strategies of the fashion second-hand market. Then, a descriptive space that is able to identify various fashion brand images is established. Then, experts' perceptions of the relationships between content marketing strategies and fashion brand image dimensions are obtained through a subjective evaluation procedure. Data of semantic evaluation were quantified and analyzed using the fuzzy logic method.

When fashion brands expand to the second-hand market, they not only need to focus on improving the individual differentiation of products but also give priority to the quality of products and services and the overall customer experience. Exploring the “social impact strategy” will become an important direction for the development of fashion brands in the future.

The research methodology employed herein exhibits a noteworthy degree of novelty. This study introduces a pioneering theoretical prediction approach utilizing fuzzy logic, marking the inaugural exploration of this emerging and captivating dimension within the context of the study. Simultaneously, the study provides comparative results among content marketing strategies for expanding the fashion second-hand market, offering guidance for market expansion.

This study empirically explores how firms configure the strength and the temporal and spatial features of corporate volunteering (CV) events to promote corporate reputation (CR).

Using event system theory as a framework and applying fuzzy-set qualitative comparative analysis (fsQCA) to 385 firms and 2,783 public respondents, this study explores the configurational effects of five elements of CV events—employee engagement, customer engagement, meagre incentive, duration and scope of influence—on two types of CR: capability reputation (CAR) and character reputation (CHR).

The results indicate that (1) the impact of volunteering on CR is not only configurational in nature, but also characterised by equifinality (i.e. the presence of multiple paths to success); (2) with meagre incentive and in the absence of scope-of-influence support, long-term employee and customer engagement in CV is sufficient to achieve high CAR; (3) adequate and diverse incentives, high employee engagement and a sufficiently broad scope of influence work well with either high customer engagement or long duration to achieve high CAR and CHR, respectively; (4) there are identical configurations that can achieve high CAR and CHR.

This study contributes to the CV and CR literature by extending the application of event system theory to proactive events.

Although supporting and assessing the non-academic “impact” of research are not entirely new developments in higher education, academics and research institutions are under increasing pressure to produce work that has a measurable influence outside the academy. With a view to supporting the solution of complex societal issues with evidence and expertise, and against the background of increased emphasis on impact in the United Kingdom's 2021 Research Excellence Framework (REF2021) and a proliferation of impact guides and tools, this article offers a simple, easy to remember framework for designing impactful research. We call this framework “The 7Cs of Impact” – Context, Communities, Constituencies, Challenge, Channels, Communication and Capture.

Drawing on core elements of the Policy Institute at King's College London's Impact by Design training course and the authors' practical experience in supporting and delivering impact, this paper outlines how this framework can help address key aspects across the lifecycle of a research project and plan, from identifying the intended impact of research and writing it into grants and proposals, to engaging project stakeholders and assessing whether the project has had the desired impact.

While preparations for current and future REF submissions may benefit from using this framework, this paper sets out the “7Cs” with a more holistic view of impact in mind, seeking to aid researchers in identifying, capturing, and communicating how research projects can and do contribute to the improvement in society.