Search results

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.

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.

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.

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.

Prior to managing a company’s processes in the presence of a combination of paradigms, there is a need to understand their underlying interaction. This paper systematically reviews the existing literature that discusses the interaction between lean production (LP) and the fourth industrial revolution (i.e. Industry 4.0). The study aims to understand how the interaction unfolds and whether it is synergistic.

The research relies on a systematic literature review of peer-reviewed articles from Scopus and Web of Science that discuss the interaction between the two paradigms. The final set of articles pertaining to the topic was analysed.

The article presents that the interaction between the two paradigms occurs through a representation of the pillars of the House of Lean (HoL) interacting with the nine technological pillars of Industry 4.0. There is a consensus on the synergistic nexus among the pillars and their positive impact on operational performance. We also demonstrate the weights of the interactions between the two paradigms and the areas of operations management where this interaction takes place through Sankey charts. Our research indicates that the largest synergistic interaction occurs between just-in-time and industrial Internet of Things (IIoT) and that companies should invest in IoT and cyber-physical systems as they have the greatest weight of interactions with the pillars of the HoL.

This research facilitates a deeper insight into the interaction between LP and Industry 4.0 by organising and discussing existing research on the subject matter. It serves as a starting point for future researchers to formulate hypotheses about the interaction among the various pillars of LP and Industry 4.0, apply these interactions and test them through empirical research.

It could serve as a guide for managers to understand with which interactions they should start the digitalisation process.

With the rise in discussions on the interaction between the two paradigms, there is still an opportunity to understand the specificity of this interaction. Compared to the initial seminal works on the subject, such as Buer et al. (2018b), which investigated the direction of interaction between the two paradigms, this research contributes to further investigating this specificity and gaining a better understanding of the relationship governing the interaction between LP and Industry 4.0 by delineating the interaction state among the pillars of the two paradigms and its relevant importance.