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The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may help to bring the best out of IA is proposed.

Empirical studies based on internal auditors’ self-assessments (“inside-out”) and empirical studies based on other stakeholders’ perspectives (“outside-in”) are reviewed through an “effectiveness lens”. The “outside-in” perspective is regarded as particularly valuable.

First, common themes in the empirical literature are identified. Second, the main threads into a model comprising macro and micro factors that influence IA effectiveness are synthesized. Third, promising future research paths that may enhance IA's value proposition were derived.

The “outside-in” perspective indicates a disposition to stakeholders’ disappointment in IA: IA is either running a risk of marginalization (IIA, 2013; PWC, 2013) or has to embrace the challenge to emerge as a recognized and stronger profession. The suggested research agenda identifies empirical research threads that can help IA practitioners to make a difference for their organization, be recognized, respected and trusted and help the IA profession in its pursuit of creating a unique identity. This paper wishes to motivate researchers to explore innovative research strategies and probe new theories, as well as benefit from cross-fertilization with other research streams.

This paper summarizes the state of research on IA effectiveness and proposes a guide for future IA research. It provides pointed questions that may further advance the understanding of what constitutes IA and how IA can enhance its value proposition.

A multimedia computer system is one that can create, import, integrate, store, retrieve, edit, and delete two or more types of media materials in digital form, such as audio, image, full‐motion video, and text information. This paper surveys four possible types of multimedia computer systems: hypermedia, multimedia database, multimedia message, and virtual reality systems. The primary focus is on advanced multimedia systems development projects and theoretical efforts that suggest long‐term trends in this increasingly important area.

The purpose of this paper is to investigate the use of problem-solving approaches in maintenance cost management (MCM). In particular, the paper aims to examine characteristics of MCM models and to identify patterns for classification of problem-solving approaches.

This paper reflects an extensive and detailed literature survey of 68 (quantitative or qualitative) cost models within the scope of MCM published in the period from 1969 to 2013. The reviewed papers have been critically examined and classified based on implementing a morphological analysis which employs eight criteria and associated expressions. In addition, the survey identified two main perspectives of problem solving: first, synoptic/incremental and second, heuristics/meta-heuristics.

The literature survey revealed the patterns for classification of the MCM models, especially the characteristics of the models for problem-solving in association with the type of modeling, focus of purpose, extent and scope of application, and reaction and dynamics of parameters. Majority of the surveyed approaches is mathematical, respectively, synoptic. Incremental approaches are much less and only few are combined (i.e. synoptic and incremental). A set of features is identified for proper classification, selection, and coexistence of the two approaches.

This paper provides a basis for further study of heuristic and meta-heuristic approaches to problem-solving. Especially the coexistence of heuristic, synoptic, and incremental approaches needs to be further investigated.

The detected dominance of synoptic approaches in literature – especially in the case of specific application areas – contrasts to some extent to the needs of maintenance managers in practice. Hence the findings of this paper particularly address the need for further investigation on combining problem-solving approaches for improving planning, monitoring, and controlling phases of MCM. Continuous improvement of MCM, especially problem-solving and decision-making activities, is tailored to the use of maintenance knowledge assets. In particular, maintenance management systems and processes are knowledge driven. Thus, combining problem-solving approaches with knowledge management methods is of interest, especially for continuous learning from past experiences in MCM.

This paper provides a unique study of 68 problem-solving approaches in MCM, based on a morphological analysis. Hence suitable criteria and their expressions are provided. The paper reveals the opportunities for further interdisciplinary research in the maintenance cost life cycle.

For many years, the content and applicability of various forms of corporate responsibility (CR) for issues in the domain of sustainable development have been discussed within business and society. At times, both concepts are somehow connected to each other but so far they have not been put into a truly holistic and mutual perspective. The purpose of this paper is to introduce a normative concept integrating both aspects into holistic management thinking.

First, an interdisciplinary ethical reasoning for CR and sustainable development will be given based on the fundamental work of Kant, Rawls, Margalit and others. Based on these lines of thought, both concepts will be integrated into an advanced two‐stage approach of responsibilities to overcome possible shortcomings of an isolated analysis (and application) of either of the two.

The paper provides an initial normative ethical reasoning why CR and sustainable development should be integrated into holistic management thinking. It discusses CRs for an enabling framework of sustainable development on grounds of a two‐stage approach of integrative responsibilities.

The paper will encourage thought leaders in business and society to integrate the goals of sustainable development into management thinking.

Instead of mutually advancing each other, sustainable development and CR so far have not been put into a truly holistic perspective, which potentially limits the significance of both concepts. The paper fills this gap and seeks to overcome these limitations. It offers an inclusive approach to management thinking which combines the micro perspective of businesses with the macro perspective of society.

This paper aims to underscore major opportunities for shared value innovation based on data management efficiency, which has often been overlooked so far. By integrating prior research about digital transformation, shared value creation, entrepreneurial marketing and the innovation-based view of firm performance, it addresses a major gap in the literature.

The innovation-based arguments illustrate how efficient data management may lead to different types of innovation, which provide opportunities for growth and efficiency gains after the coronavirus pandemic.

Many companies’ digitalization programs have concentrated on strengthening the efficiency of current business processes. Thus, these initiatives have contributed to the efficiency of traditional analog activities by using data and smart algorithms. In contrast, the efficiency of the underlying data management was largely neglected, but the COVID-19 pandemic has highlighted its importance. To overcome the limited emphasis on sustainability and efficiency in the digital context, this paper focuses on data management efficiency. After detailing this concept, it is linked to the growing literature about creating shared value, and a process segmentation for implementing shared value innovations in the field of digital efficiency is developed.

The paper extends research into digital transformation by emphasizing that the distinction of effectiveness and efficiency is as relevant in the digital context as in the traditional analog environment. It further provides new insights into creating shared value because it increases the awareness of researchers and managers to consider data management efficiency as a basis for shared value innovation with positive effects on the triple bottom line. The paper also contributes to entrepreneurial marketing research because data management efficiency provides significant opportunities for entrepreneurs, startup firms and innovators in established organizations to develop entirely new markets based on new services, solutions and business models. Finally, the paper deepens the understanding of the innovation-based view of firm performance.

This paper is a step toward a sustainability-based view of firm performance, which focuses on how companies may achieve and maintain a competitive advantage in a circular economy that is increasingly dominated by sustainability.

This is a conceptual research paper, which provides a coherent basis for the diverse literature about sustainability, corporate social responsibility, creating shared value, shared value innovation, sustainable design and the United Nations’ Sustainable Development Goals.

The paper complements extant reviews and dynamic frameworks, such as the natural resource-based view and the innovation-based approach, to understand how firms may profit from sustainability in their business ecosystems with multiple stakeholders concerning the triple bottom line beyond financial performance. A firm’s sustainability architecture at multiple organizational levels includes interdependent components reflecting environmental, social and economic sustainability, which enable firms to achieve more value and/or do less harm. The intertemporal renewal of this architecture and its interdependencies with non-sustainability components highlight the dynamics of sustainability transformations for understanding the sustainability–performance relationship.

This paper contributes to sustainability research by developing a conceptual framework, which may be a basis for integrating the variety of management-related sustainability research. It further adds to research into competitive advantage by clarifying how firms may profit from sustainability. Moreover, the conceptual framework contributes to business ecosystem research because it considers internal factors in an organization as well as external factors in a firm’s environment. Finally, this paper offers new insights into strategy dynamics because the intertemporal perspective of changing a firm’s sustainability architecture underscores the need for continuous sustainability transformations.

This bibliography is intended as a guide for librarians, scholars, students, and interested amateurs. It suggests what books or media would be an invaluable starting collection to understanding the Arthurian legend, which has been over a millennium in the making.

The authors do not claim that the following represents the views of any one tribe but instead the culmination of the academic literature written on the topic. Marketing’s current Western dominant social paradigm (DSP) is said to perpetuate “green”, yet unsustainable practices. The DSP does not support strictly pro-environmental practices and its proposed alternative, the new environmental paradigm (NEP), lacks in-depth conceptualisation, especially concerning business and marketing activities. However, the two paradigms contrast so much that a shift from one to the other is vehemently argued against and conceptually rife with problems. This paper aims to expand upon the merits of the NEP using indigenous people’s environmental philosophies [1] – as examples of historically supported and successful sustainable philosophies. It conceptualises a Relational view to provide a more practical alternative to the DSP and includes propositions for marketing implementation of this perspective.

By explicating both the DSP and NEP and reflecting on each through an indigenous Māori view, this paper provides propositions for a broadened paradigm that supports sustainability and its application for sustainable marketing.

The implications of this research are in the area of paradigm development and in providing an alternative paradigm to that of the DSP. This paper is the first to fully explicate parts of the NEP and considers a solution to the problems of changing the current DSP so drastically by broadening the NEP using a Relational worldview.

The propositions and examples provided in this work give practical application of the newly presented paradigm for marketers influenced by indigenous belief systems.

This paper is the first to explicate parts of the NEP and broaden its reach by integrating a Relational worldview as an alternative to drastically changing the current DSP. It does so by proposing that marketers embrace a middle ground that is influenced by indigenous belief systems.

The purpose of this paper is to identify and discuss human competences required for sustainability management in organisations.

The research is based on a systematic review of the literature, through qualitative thematic analysis.

The research covered 15 years of scientific publications and was summarised in 43 articles. It revealed that education, more than management, was the field of knowledge with more references in human competences, through exploratory methodological approaches. The competences found were plenty, but there is still some misunderstanding regarding their conceptual and theoretical bases.

This research provides evidence that the academic knowledge on the subject is still at its initial stage, and it exposes the debility of the management area in addressing the subject.

The authors intend to indicate to managers some fundamentals for the adoption of human competences for sustainability aiming at a more sustainable performance in organisations.

The results may instigate studies concerning the fit of sustainability competences developed on higher education institutions and the job market. From it, curricula and pedagogical projects can be proposed and revised with better alignment to the organisational context.

This paper presents a theoretical contribution by building bridges among different perspectives and fields of knowledge on the topic. The paper also offers a managerial contribution by stimulating practical discussions to develop sustainability in organisations through individuals.