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This paper aims to uncover how employees make sense of the implementation of holacracy in their organization.

Our research is based on a case study of a Swiss SME (of 160 employees) that is about to implement a holacratic mode of governance. Data was collected using questionnaires (completed by 57 employees) and 12 interviews.

At the level of individual, team and organization, driving forces toward implementing holacracy are stronger than restraining forces.

Implementing holacracy requires careful planning, detailed communications, strong support and training of employees by managers to ensure that they are less fearful of holacracy’s structures and more positive and understanding of its benefits.

This study contributes to a better understanding of holacracy and employees’ sensemaking of the added value of this unconventional structure.

While Digitalisation is gaining momentum among practitioners and the scientific world, there is still a struggle to embark on the digitalisation journey successfully. The struggles are more significant for SMEs compared to large companies. Such transformation could face internal resistance, which evokes the need to put it into a socio-technical perspective such as lean. This paper investigates how SMEs could implement digital tools and technologies in their operations.

We relied on a multiple case study design in three SME manufacturing companies in Italy. Based on the experience of those companies, the struggles in the implementation and the lessons learned, we formulate an implementation model of digital tools driven by lean thinking.

Companies tend to implement first digital tools that help with real-time data collection and stress that introducing digital tools becomes challenging without reducing waste in production. The model stresses top management commitment, middle-line involvement and operator training to resist change. All these factors coincide with socio-technical lean bundles developed by seminal works. In addition, the study highlights that financial incentives are not necessarily the common barrier to digital tools implementation in SMEs but rather the cultural aspect.

Our paper enriches the extant body of knowledge by deriving knowledge around digitalisation implementation through lessons learned and corrective actions. It allows managers to benchmark and compare the current state of the implementation process with that of other companies and the one proposed to make corrective actions when necessary.

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety.

Over eight months, an interventionist research design method gave one of the authors the opportunity to record discussions held during reporting meetings in a business incubator. These recordings captured the production of narratives and forecasts in these meetings.

This study shows how the production of multiple antenarratives and accounting forecasts helps organizational actors who attend reporting meetings mitigate the anxiety triggered by disappointing performance figures and restore collective discourses full of hope for the organization's future. This case highlights how personal antenarratives and successive versions of accounting forecasts contribute to restoring a collective commitment to a failing organization.

This study refines current understanding of the under-explored links between accounting forecasts, narratives and anxiety management. The study provides insight into how accounting practices contribute to the production of narratives that successfully restore organizational members' commitment to working for a failing organization. The study also exemplifies the original insights gained from interventionist research protocols.

This study aims to investigate organizational learning, represented by the absorptive capacity, as a condition for the firm to learn about marketing data and make more informed decisions. The authors also aimed to understand how the behavior of micro, small and medium enterprises (MSME) businesses differ in this scenario through a multilevel perspective.

Placing absorptive capacity as a mediator of the relationship between business analytics and rational marketing decisions, the authors analyzed data from 224 Brazilian retail companies using structural equation modeling estimated with partial least squares. To test the cross-level moderation effect, the authors also performed a multilevel analysis in RStudio.

The authors found a partial mediation of the absorptive capacity in the relation between business analytics and rational marketing decisions. The authors also discovered that, in the MSMEs firms’ group, even if smaller companies find it more difficult to use data, those that do may reap more benefits than larger ones. This is due to the influence of size in how firms handle information.

The sample size, despite having shown to be consistent and valid, is considered small for a multilevel study. This suggests that our multilevel results should be viewed as suggestive, rather than conclusive, and subjected to further validation.

Rather than solely positioning business analytics as a tool for decision support, the authors’ analysis highlights the importance for firms to develop the absorptive capacity to enable ongoing acquisition, exploration and management of knowledge.

MSMEs are of economic and social importance to most countries, especially developing ones. This research aimed to improve understanding of how this group of firms could transform knowledge into better decisions. The authors also highlight micro and small firms’ difficulties with the use of marketing data so that they can have more effective practices.

The research contributes to the understanding of organizational mechanisms to absorb and learn from the vast amount of current marketing information. Recognizing the relevance of MSMEs, a preliminary multilevel analysis was also conducted to comprehend differences within this group.