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The purpose of this paper is to examine innovative practices and emphasize the mechanism of knowledge transfer across knowledge boundaries. By comparing and discussing the emerging boundary issues in knowledge transfer among small- and medium-sized enterprises (SMEs) registered in the incubation centers in China, this paper identified the main knowledge transfer approach and several contextual and organizational factors impacting knowledge transfer.

The authors conduct 39 semi-structured in-depth interviews with employees working within business incubation centers in China. The study uses thematic analysis for data analysis.

Our results contribute to the literature of knowledge transfer and in particular to our understanding of boundary conditions and knowledge transfer approaches in emerging economies. The results also highlight several contextual and organizational factors which impact knowledge transformation across the pragmatic boundary in the context of China.

First, organizations need to establish an effective process with tools to accommodate novelty; second, organizations should be aware of the impact of entrepreneurial orientation on innovative performance; and third, it will help organizations if they adopt and integrate information-rich media in managing innovative practices.

This research highlights the impact of contextual and organizational factors of SMEs on knowledge transfer in emerging markets and chooses incubation centers as study subjects, which is an organizational context that has not been thoroughly studied due to its unique nature and emerging complexity.

This article examines the differential effects of two types of trust (affect based and cognition based) and two types of feelings (ganqing and jiaoqing) on different knowledge-sharing processes (seeking, transfer, and adoption) among Chinese employees. The influences of these different types of trust and feelings on Chinese employeesʼ propensities to seek, transfer, and adopt explicit and tacit knowledge are also analyzed and discussed. The analysis shows affect-based trust increases knowledge transfer, while cognition-based trust is more important to knowledge seeking and adoption. Affect-based trust alone can facilitate the different processes of sharing explicit knowledge. Effective sharing of tacit knowledge, on the other hand, requires the simul-taneous support from affect-based trust and cognition-based trust. Ganqing and jiaoqing are also important in knowledge transfer and adoption. Either feeling may increase the likelihood to seek, transfer, and adopt explicit knowledge by itself. The influences of both feelings on tacit knowledge seeking, transfer, and adoption hinge on the presence of cognition-based trust.

With the rise of the gig economy, management positions are increasingly staffed with flexible labor, so-called interim managers. They plunge into organizations for a limited period, operating in a liminal position as partly insider, partly outsider. Although several contributions to their client organizations are acknowledged, it is unknown how the interim manager’s knowledge from previous assignments is made useful in the new context under these particular working conditions. Therefore, the purpose of this paper is to increase the understanding of how the interim manager’s knowledge is transferred to the client organization while operating from a liminal position.

This paper presents an interview-based multiple case study of six interim assignments where knowledge transfer is considered a social and context-dependent process.

The findings unveil the multifaceted nature of the liminal position, which consists of task orientation, time limitation, political detachment and cultural distance. These facets contribute to knowledge transfer in terms of new shared understandings and joint interests, which in turn might create new practices that augment continuous knowledge-sharing patterns.

The results contribute to the research on flexible work arrangements by shedding light on how the liminal position, predominantly depicted as an obstacle for the individual, might facilitate knowledge transfer. Through the process of knowledge generation, it is shown how a short-term engagement might enable the organization to increase its knowledge over time.

We currently know little about how transferring can be accomplished when source- and target environments only have little in common. This chapter utilizes the case of EuroCo and AsiaCo to account for how a transfer of interrelated routines across multiple boundaries unfolds. A pragmatic and flexible approach to transferring, where coordinating actors attended to replication and adaptation as means rather than ends, is illuminated. Notably, coordinators split their work into smaller chunks by focusing on artifacts, people, and actions. As pressures to progress the transfer increased, they conceived of new ideas for performances and put the ideas to use along three trajectories focused on embedding, embodying, and enacting routines. Eventually, they blended performances from each trajectory back together into a new overarching notion of what was to be transferred. In elaborating on and discussing these findings, the chapter contributes to literature on routine transfer. Boundary conditions and avenues for future research are discussed.

The aim of this paper is to analyze the links between leaders' creation of knowledge in the setting of a leadership development program and the transfer of knowledge to their own organizations.

This is a case study of a leadership development program conducted during 2020–2022. The program was focused on how to lead and manage learning and knowledge processes in organizations, and offered a mix of theoretical perspectives and practical collaborative sessions. Data were collected through interviews and the participants' written reflections on their learning experiences. Total number of interviews was 13.

Overall the participants showed many examples of how they applied theories and practical tools that they had learned during the program in their own organizations. The participants experienced different types of challenges regarding knowledge transfer, but also potential meta-knowledge transfer through dialogue.

Pedagogical organizing of leadership development point to a need for supplementary dialogue between the leader of the development program and both the participating leader and manager.

This study shows that meta-knowledge transfer is not a simple matter of moving codified knowledge from the development program to new settings. Knowledge about others' knowledge requires and stimulates subject-to-subject relations between people through which new knowledge potential is created. These findings confirm and enhance previous studies that indicate the need for social support for soft-skill knowledge transfer.

For many global firms and corporate oligopolies, transfer pricing is essential. The transfer pricing literature as it is currently written is succinctly summarized in this study. The authors offer a thorough analysis of transfer pricing research in this study. This review sheds light on the top researchers, approaches, conclusions, theoretical and empirical gaps, and upcoming issues of transfer pricing research over the previous nine years through a methodical analysis of 29 research publications from the Scopus database (2014–2022). To help graduate students pursue further degrees in this area, such as a master's, thesis or PhD, this study will highlight five research issues.

This essay looks at five significant areas of tax avoidance and transfer pricing research. Some of these issues include determining the impact of transfer pricing regulations on various types of multinational corporations, assessing the effectiveness of transfer pricing regulations in preventing tax evasion, examining various policy options and determining the impact of transfer pricing on other economic outcomes using a systematic literature review.

The findings of this review demonstrate the need for transfer pricing research to look more closely at transfer pricing as a tool for business in addition to compliance and tax management.

This analysis concludes with future directions for transfer pricing research.

The results of this study have significant policy implications for charting a new course toward enhancing agricultural productivity among Chinese farmers.

By establishing a rural household decision-making model based on the transfer market of farmland operation rights, this paper systematically analyzes the effects of land transfer-in and land transfer-out on the productivity (per labor income) of rural households. The authors conducted basic regression analysis and robustness tests using propensity score-matching and proxy variable approaches based on the micro survey data from rural households in 30 counties in 21 provinces/municipalities/autonomous regions in 2013.

After the completion of land transfer, the total productivity of rural households transferring in lands will increase with an increase in the agricultural productivity; the total productivity of rural households transferring out land will increase due to a rise in non-agricultural productivity and the absolute total productivity of rural households not involved in land transfer will remain unchanged.

Unlike previous literature, this paper discusses the impacts of land transfer-in and transfer-out on total productivity, agricultural productivity and non-agricultural productivity among various rural households (i.e. those transferring in land, transferring out land or which are self-sufficient).

Transfer motivation has been identified as a pivotal factor influencing transfer of training. However, the role of training content has often been overlooked as explanatory variable for the rate of transfer motivation. This study aims to examine to what extent experiences in transfer motivation and its personal and contextual antecedents depend on whether the training content is soft or hard skill. To this end, this study used the perspective of the unified model of task-specific motivation.

A total of 1,122 trainees (462 soft skill and 660 hard skill) filled out a questionnaire representing the components of transfer motivation and its personal- and contextual antecedents. Data were analyzed by means of multi group structural equation modeling.

The results showed mean differences between soft- and hard-skill trainings in personal- and contextual antecedents of transfer motivation and for different types of transfer motivation. However, no differences in transfer intention were found.

The outcomes provide insight as to what practitioners and trainers could do in training design and work environments to raise personal and contextual antecedents and to what extent a differentiation should be made between soft- and hard-skill trainings. This can eventually help them in raising transfer motivation among trainees.

To the best of the authors’ knowledge, this study is the first that examines whether experiences in personal and contextual antecedents of transfer motivation, transfer motivation and transfer intention differ for trainings consisting of different characteristics.

This study aims to investigate the merits of the unified model of task-specific motivation (UMTM) in predicting transfer of training and to investigate (relationships between) changes in UMTM components over time. In doing so, this study takes the multidimensionality of transfer motivation into account.

The authors collected data among 514 employees of the judiciary who filled in the UMTM questionnaire directly after the training and after three weeks. The data were analyzed by means of structural equation modelling.

The outcomes show that transfer motivation predicts transfer intention and transfer of training over time. Moreover, the study shows that (change in) transfer motivation is predicted by (change in) personal and contextual factors identified by the UMTM as antecedents of motivation.

This study describes the first longitudinal evaluation of the UMTM in the literature and shows its applicability for predicting transfer of training. It is also one of the few studies that investigate transfer motivation multidimensionally and the role it plays for transfer of training. As such, this study informs other transfer of training models about the nature of transfer motivation and how transfer of training could be predicted.

Performance-based contracting (PBC) plays an increasingly important role in the defense industry. This paper aims to investigate factors that influence service provider’s willingness to accept PBC-induced risks. It also shows how these risks could be managed in a military service supply chain.

The case study focused on the relationship between a service provider and a customer that acted on behalf of other users in the defense sector. The contract involved the sustainment of a military engine in a complex supply chain.

The service provider’s performance attributability appeared to have a strong impact on its willingness to take PBC-induced risks. For the parts where the service provider did not have full control over the service performance, exclusions and Service Level Agreements (SLAs) were used to manage and mitigate the risks associated with uncontrolled performance. The service provider’s willingness to accept PBC-induced risks was also affected by its ability to make accurate forecasts, the applied growth path and the length of the contract.

This case has specific characteristics, unique by time (maturity of the technical system and supply chain) and place (market). It is recommended that results are tested in other research settings.

Organizations should be aware of the factors that influence a service provider’s willingness to bear PBC-induced risks. Customers should limit PBC to those parts of a contract where risks are of an acceptable level. Also, it is recommended to follow a phased growth path when it is not possible to make accurate forecasts in a PBC context.

This study is the first to address critical issues concerning the identification and management of risks under PBC in the defense industry.