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We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we posit the “augmentation premise,” that is, ((NI + AI) > AI > NI). To test the augmentation premise, we compare student written submissions in an Accounting Information Systems (AIS) course with and without the benefit of parallel generative AI output. We then evaluate how the generative AI output enhances student-crafted revisions to their initial submissions. Using a summative quality improvement index (QII) consisting of quantitative and qualitative assessments, we present preliminary evidence supporting the augmentation premise. The augmentation premise likely extends to other accounting subdisciplines and merits generalization for enriching accounting pedagogy.

Drawing on the work of Niklas Luhmann, the paper argues that technology can be viewed as a self-referential system which is autonomous from both human beings and other function systems of society. The paper aims to develop a philosophy of technology from the work of Niklas Luhmann. To achieve this aim, it draws upon the systems-theory work of Jacques Ellul, a philosopher of technology who focuses on the autonomous potential of technological evolution.

The paper draws on the work of Niklas Luhmann and Jacques Ellul to explore the theme of autonomous technology and what this means for our thinking about technological issues in the twenty-first century. Insights from these two thinkers and researchers working in the Luhmannian sociological tradition are applied to remote work.

The sociological approach of Luhmann, coupled with Ellul's insights into the autonomous nature of technology, can help us develop a systems theory of technology which takes seriously its irreducibility to human functions.

The paper contributes to the growing sociological literature that thematizes the Luhmannian approach to technology, helping us better understand this phenomenon and think in new ways about what technological autonomy means.

The paper brings together the work of Luhmann, Ellul and contemporary researchers to advance a new understanding of technology and technological communication.

In this chapter, we theorize about online freelancers’ approaches to work flexibility. Drawing from an ongoing digital ethnography of US-based online freelancers pursuing work on digital platforms, our data question the common conceptualizations around the flexibility of online freelancing. We posit that the flexibility of where to work, not when to work, is the most important attribute of their work arrangement. Our data show (1) the online freelancers in our study prefer the stability and sustainability of full-time work over freelancing when both are offered as remote options; (2) full-time remote employment increases these workers’ freelancing control / flexibility; (3) these workers keep freelance work options open even as they transition to more permanent full-time work arrangements. We discuss how these findings relate to workplace culture shifts and what this means for contemporary working arrangements. Our insights contribute to the discourses on knowledge-based gig work and for what it means to study individuals online.

The purpose of this paper is to enhance decision-making process for the procurement of facilities management (FM) services within aviation corporate organisation, where the FM services functions to support the business operation. It builds on considering the fundamental elements comprising the FM procurement process from the aviation perspective.

The paper investigates the characteristics of the different types of sourcing approaches and the underpinning factors affecting its selection for the procurement of FM services within the aviation industry. The decision-making framework for the procurement of FM services is developed based on the qualitative case study by interview and focus group discussion with the custodian department that is directly involved in the procurement of FM services.

The degree of outsourcing is increasing due to corporate organisation’s persona. Procurement of FM services is a complex process required detailed review, efforts and time in choosing the right sourcing approach. Off the shelf guidelines for the procurement of FM services suits property professional which directly involved with the procurement of FM services. However, decision-making process for the procurement of FM services specifically for aeronautical and non-aeronautical corporate organisation are rarely found. The case study findings signify that the respondents are familiar with the in-sourcing, outsourcing and right sourcing approaches. The underpinning factors affecting sourcing approaches were categorised according to the main reasons for the procurement of FM services, considerable factors during the procurement stage and value-adding criteria. The use of strategic management tools is not widely imposed, and intelligent client guideline is not available. Hence, the decision-making framework has been developed to fill the gap in this study.

The research is based on a study of aviation or airline corporate organisation, which limits the possibility of holistic view to the FM industry as a whole but highlights the research gap of FM procurement which is scarce within the case study of airline companies. The focus area is also bounded within the procurement of FM services designated for the office buildings.

The paper provides initial guideline for the airline company in sourcing the procurement of FM services that were developed based on established guidelines from accrediting bodies and scholars, as well as from the sampling feedback analysis. It is also among the firsts that examine the procurement of FM services in the context of aviation or airline industry. The outcome of this paper is a decision-making framework for the procurement of FM services that is specially designed for the airlines corporate organisations, which fills the gap that exists in the industry.

This paper aims to introduce the experience-dominant (Ex-D) logic model, which synthesizes the creation, perceptions and outcomes of Ex-D logic. It is designed to offer valuable insights for strategic managerial applications and future research directions.

Employing a qualitative approach by using eight selected product launch events from reviewed 100 event videos and 55 in-depth interviews with industrial managers to develop an Ex-D logic model, and data were coded and analysed via NVivo.

Results show that the firm’s Ex-D logic is operationalized as the mentalizing of the three types of customer needs (service competence, hedonic excitations and meaning making), the materializing of three types of customer experiences and customer journeys (service experience, hedonic experience and brand experience) and the moderating of three types of customer values (service values, hedonic values and brand values).

This study has implications for adding new insights into existing theory on dominant logic and customer experience management and also offers actionable recommendations for managerial applications.

This study sheds light on the importance of Ex-D logic from a strategic point of view and provides an organic view of the firm. It distinguishes firm perspective from customer perspective, firm experience from customer experience and firm journey from consumer journey.

As innovations introduce novel benefits to customers, they would need to be positioned in a way that sets them apart in the market. The purpose of this paper is to propose a novel approach for the positioning of innovations with the use of the customer imagination and, specifically, mental movies.

Using the schema approach as this study’s theoretical framework, the author proposes that innovations could be positioned using moving pictures (i.e. mental movies) instead of mental pictures (the approach traditionally taken).

A new conceptual framework for the positioning of innovations using mental movies is presented. In the framework, this study outlines how innovations can be positioned with the use of mental movies, and why such an approach would be beneficial. The framework outlines mixed reality, i.e. augmented reality, augmented virtuality and virtuality, as well as the metaverse and gaming as avenues for positioning innovations using mental movies. On the benefit side, the framework identifies successful market introductions, engagement and stickiness, memorability and positive emotions, uniqueness and differentiation and market share as the concrete benefits that can be achieved with this type of positioning.

The framework provides a novel approach for the positioning of innovations. It departs from existing literature by proposing that innovations can be positioned using mental movies. The framework also identifies why this approach would be beneficial for marketers and managers and provides concrete guidelines for how such a positioning can be achieved in the market.

The purpose of this study is to document and analyze the success story of YouTube as a social network site in a competitive market, offering important academic and managerial implications.

Historical methods were used for investigation. This study applies the Resource-Advantage theory to identify key events in the history of YouTube from archival documents and evaluates and synthesizes the evidence to recount the channel’s evolution.

YouTube faced challenges from competitors across various industries since its launch. It has used its global user base and technological skills to develop innovative market offerings for users, contributors and marketers. YouTube built long-term relationships with stakeholders, continuously adapted to external changes and initiated internal alignments to compete in multiple industries. Over time, despite several changes in the competitive landscape, YouTube has grown into a successful media firm, competing across traditional broadcasting, gaming, live TV streaming and SNS industries. It is an exciting tale in the history of social networking.

This study significantly contributes to the marketing history of social network sites and platform-specific scholarship by applying the Resource-Advantage theory to document the evolution of YouTube.

This paper aims to investigate the effect of business incubation metrics based on an adaptation of the lean start-up (LS) framework on start-up survival after incubation. This study also analyzes the obstacles in implementing the LS framework as incubation metrics.

This study uses mixed methods. Quantitative research using multiple linear regression was applied to the data of 30 start-ups incubated at Bandung Techno Park for the 2014–2017 period and survival tracking data after the incubation. A qualitative approach to complete the explanatory work was conducted through in-depth interviews with 12 respondents, including start-up graduates from the incubation program, program managers and mentors.

This study confirms that several LS incubation metrics significantly affect start-up sustainability after incubation. In addition, this study also explains several problems in applying the LS discipline that needs attention to increase incubation success.

Research was conducted only at one technology business incubator (TBI) model that focuses on digital start-ups in the emerging ecosystem. Research results can be biased in different situations and ecosystems.

The explanation of the relationship of LS-based incubation metrics to the survival of start-ups, as well as the challenges of their implementation, can be a reference for TBI management to consider and prioritize intervention strategies, thereby improving TBI’s business processes and increasing the success rate of incubated start-ups.

The creation of university start-ups and spin-offs has become a key performance indicator mandatory for technology universities in Indonesia. The existence of TBI institutions in universities as channels of technology commercialization is essential. The incubator’s success in creating a new technology-based company will have a significant social impact on the surrounding environment.

Although the LS method is popular in start-up communities and among practitioners, it is rarely used in the incubation process at universities. These results can be considered for university TBIs to explore LS as an incubation management tool to increase the success rate of incubated start-ups.