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Enterprise systems (ES) upgrade is fundamental to maintaining a system’s continuous improvement and stability. However, while the extant literature is replete with research on ES upgrade decision-making, there is scant knowledge about how different decision processes facilitate this decision to upgrade. This paper aims to investigate and better understand these processes from an organisational perspective.

The study adopted a qualitative survey design, and used a Web-based questionnaire and semi-structured interviews to collect data from 23 large organisations. Data accrued were qualitatively analysed and manually coded to identify the various decision processes undertaken during ES upgrade decisions.

Analysis results reveal complex interrelations between the upgrade drivers, the need to evaluate the new version’s functionality and the upgrade impact. Understanding the interaction between these elements influences the upgrade decision process.

The study proposes ES upgrade processes that support a decision to upgrade major releases. Further research is required to offer either similar or conflicting arguments on the upgrade decision-making and provide a probabilistic generalisation of the decision-making processes.

The research offers a comprehensive and empirically supported methodical approach that embraces an evaluation of a new version’s functionality, technical requirements and concomitant upgrade implications as intrinsic decision processes. This approach assists in the decisions to establish the upgrade need and determine the level of change, effort required, impacts and associated benefits.

Technology upgrade has been adopted as a strategy for technology vendors to modify and improve their incumbent technologies. However, user resistance is widespread in practice. In order to understand user technology upgrade behavior, this study integrates the retrospective and prospective sides of actions and proposes an inertia-mindfulness ambidexterity perspective to explore the antecedents of technology upgrade.

An online survey was conducted to collect data from 520 Microsoft Windows users to test this research model. Structural equation modeling (SEM) approach was used to evaluate measurement model and structural model.

Inertia can induce individuals' psychological reactance and thus reduce their intention to upgrade. In contrast, mindfulness can decrease users' psychological reactance and then motivate them to upgrade to a new version of technology. Finally, individuals' dissatisfaction with the current version of technology would weaken the negative impact of psychological reactance on upgrade intention.

This study generates an inertia-mindfulness ambidexterity perspective to investigate the factors that influence user technology upgrade intention from both retrospective and prospective sides and then identifies psychological reactance as underlying mechanism to explain how inertia and mindfulness work. Finally, this study posits that user dissatisfaction with current version of technology can moderate the relationship between psychological reactance and technology upgrade intention.

To complete the general multi‐criteria decision‐analysis process and extend it to the process of requisitely holistic generating ideas and developing them into innovations. Also, in terms of dialectical systems thinking, to recommend the use of individual and group methods and software supporting this process.

In 1974, Mulej invented and introduced the “Dialectical System” concept (DS), and in 1998 Mulej and Kajzer fortified DS with “the Law of Requisite Holism.” The concept was well‐verified in practice, but lacked the support of quantitative versions of systems thinking. In this paper, we eliminate that deficiency: we complete and extend Belton and Stewart's general multi‐criteria decision‐analysis process to a process of generating ideas and developing them into innovations.

Methods and software supportive of creativity can help generate ideas. Multi‐criteria decision‐making (MCDM) methods can be used to complement intuition, verify ideas, and support their development into innovations. The point is in reaching the requisite holism with only a requisite effort by applied systems thinking and innovation.

Quantitative methods are considered necessary and helpful, but are not sufficient conditions for innovations or for holism.

This paper demonstrates that the modern operations research methods can help strengthen innovation and holistic thinking capacity much more than traditional ones.

The innovative aspect of this paper is that it extends a general multiple criteria decision‐analysis process to the process of generating ideas and developing them into innovations. It combines the Dialectical Systems Theory and the MCDM methods, which provides an interesting new synergy.

Enterprise systems (ES) upgrade is a complex phenomenon, yet it is possible to reduce the complexity through understanding of the upgrade drivers. The purpose of this paper is to investigate the various upgrade drivers, in order to provide a detailed understanding of the factors driving upgrade decisions.

This research is grounded in a qualitative survey design. It utilises a web-based survey questionnaire and semi-structured interviews to collect data from 41 respondents representing 23 large organisations. The data were qualitatively analysed and coded to identify the various drivers and their influence on ES upgrade decisions.

The findings suggest that the upgrade decisions are dependent on establishing the need to upgrade, which is influenced by various drivers and stakeholders interests. In addition, the findings suggest that organisations would only opt to upgrade when benefits are aligned with the upgrade and when the decision makes business sense.

In this paper, the authors propose that there is a relationship between the upgrade drivers and the upgrade strategy. However, qualitative studies can only formulate logical generalisations. Hence, future research could explore these associations through a quantitative study in order to provide probabilistic generalisation that offers either similar or conflicting arguments applicable to ES upgrade phenomenon.

This paper provides an alternative classification of upgrade drivers, and conceptualises an association between upgrade drivers and the upgrade strategy, which in turn facilitates minimising disruptions and upgrade risks.

This study aims to reveal the implications that trust, as a key driver of consumer behaviour, might have on consumer acceptance of front-of-pack labels (FOPLs) and policy effectiveness. By conducting three studies on 1956 European consumers with different levels of exposure to FOPLs, this study offers additional theoretical and experimental support through a deep investigation of the central role of trust in consumers’ decision-making towards healthier and more informed food choices.

Study 1 used structural equation modelling to assess whether trust is a relevant mediator of the relationship between attitude and behavioural intention (BI), thus upgrading the front-of-pack acceptance model (FOPAM); Study 2 tested the model by comparing two labels at the extremes of the current European scheme (NutrInform Battery [NiB], Nutri-Score [NS]); Study 3 assessed the effect in cases where the connection between trust and algorithms is made transparent and evaluated trust dimensions, focusing on the perception of an algorithm presence behind FOPLs information.

Study 1 strengthens the FOPAM model with the mediating role of trust in FOPLs, demonstrating a positive effect of attitude on trust and, in turn, on BI, and resulting in a higher model fit with all the significant relationships; Study 2 revealed that the relative performance of the different labels on the FOPAM can be explained by the trust dimension; Study 3, investigating the dynamics of trust in the FOPAM, revealed that the NS is less effective than the NiB on attitude, BI and trust.

The sample was limited to Italian, French and English respondents, and two labels at the extreme of the spectrum were examined. Furthermore, the research has relevance to the issue of trust. Other moderators used in previous studies on technology acceptance model, such as actual use versus perceptual use, user experience level or type of users and type of use might be investigated.

The investigation of trust, with the upgrade of FOPAM, enhances understanding of consumers’ decision-making processes when aided by food labels and makes a new contribution to the European Union “Inception Impact Assessment” in preparation for the finalization of the “From-Farm-to-Fork Strategy”, providing new insights into the role of trust by assessing the relative performance of FOPLs in consumers’ acceptance of food-related information. Furthermore, this study revealed that consumers’ perception of FOPLs worsens when they realize that they are the result of an algorithmic calculation. Finally, the new FOPAM represents a reliable theoretical model for future research on FOPL.

This study increases the knowledge about the performance of different FOPLs on several dimensions of food decision-making, positions the upgraded FOPAM as a valid alternative to existing theoretical models to assess the relative performance of labels, also extending the literature in the context of algorithm-based FOPL, and could be used as a valid support to policymakers and industry experts in their decision towards a unified label at European level.

The purpose of this paper is to show how accelerated technology innovations lead to shorter product lifecycles, and consumers often face the dilemma of choosing between keeping the existing product and upgrading to a new version. They may enact certain coping strategies to deal with the stress and uncertainty. Based on the work of Mick and Fournier, this study aims to propose a set of coping strategies, which include refusal, delay, extended decision‐making, and pretest.

Based on a survey of consumers regarding the 3G mobile phones, the authors test the effects of coping strategies within the framework of the technology acceptance model.

The results of canonical analyses suggest that coping strategies have significant influence on consumers' product beliefs, which in turn mediate the effects of coping strategies on consumers' attitude toward adoption and their purchase intention.

Coping strategies help better understand consumers' adoption of new technology products and furnish meaningful implications for marketing technology products to today's tech‐savvy consumers.

This study develops measures of coping strategies and provides an empirical test of their effect on product beliefs and behavioral intentions with respect to consumers' decision whether to upgrade to a new technology product.

Enterprise systems (ES) upgrade is a complex undertaking that recurs throughout the systems’ life span, therefore, organisations need to adopt strategies and methodologies that can minimise disruptions and risks associated with upgrades. The purpose of this paper is to explore the processes undertaken during upgrading ES, to identify the upgrade project stages.

This research is grounded in a qualitative survey approach, and utilises a web-based survey questionnaire and semi-structured interviews as methods for data collection. The data were gathered from 41 respondents’ and analysed using qualitatively inductive content analysis principles to derive meaning and to identify the trends about upgrade processes.

The study findings stress the importance of adopting a methodical approach to ES upgrades. Also, it suggests that due consideration should be given to the impact of new version features and functionality, the risks and the effort required for supporting upgrade projects.

The five-stage upgrade process model can be utilised as a strategy to minimise complexity and risks associated with upgrade projects. However, this study only proposes logical generalisations; therefore, future studies could explore these stages in-depth to offer generalisable arguments applicable to ES upgrade phenomenon.

The study proposes a five-stage upgrade process model that offers a systematic approach to support upgrade projects. The proposed model extends previous models by proposing alternative strategies to support ES upgrade projects.

The purpose of this paper is to analyze customers’ purchasing behavior with respect to perceived benefit and the perceived risk towards customer competency in firms. In this research, the authors validate the concept of customer competency in eight dimensions (i.e. e-trust, quality of products and services, customer support, application design, reasonable price, availability of user-generated content, replacement and returns and risk in purchasing products) and examine empirically its impression on company’s decision-making performance.

The findings are based on an empirical analysis of survey data from 69 respondents and demonstrate a large, significant and positive relationship between customer competency and firm’s decision-making performance.

The results reveal that majorly three dimensions of competency, i.e. application design, reasonable price and user-generated content (UGC), will impact significantly the decision making performance of firm. This is the empirical study to conceptualize, operationalize and validate the concept of customer competency and to study its impact on decision-making performance. The validity of customer competency constructs as conceived and operationalized suggests the potential future scope by evaluating its relationship with possible antecedents and consequences. For practitioners, the result provides important guidelines for increasing firm’s decision-making performance through the use of customer behavior.

Further in this research, it is critical to understand that other constructs of customer competency may likewise play an important part in the advancement of expectations of customers. These constructs comprise customers’ self-effectiveness, encouragement and innovation thinking (i.e. observed comparative advantage, complexity and compatibility) of business-to-customer firms in e-commerce. Future research studying these constructs could improve the understanding of success factors for e-commerce firms. The model used in this study can further be extended to understand the variance in a firm’s decision-making.

The prime target of this questionnaire was to gather all of the information about how consumers behave while interacting with e-commerce portals. The questions were based on the factors identified in literature reviews. Previous studies also look at consumer competency toward a particular internet portal and its vendors; however, through this survey, the authors want to look at how consumers behave while shopping on e-commerce portals. This was a clear representation of the authors’ research strategy.

Even though social media are nowadays used in the frame of public governance to ensure citizens’ major participation, enhance e-dialogue and e-democracy consequently, this utilization has not been expanded yet in the field of education, whose key role focuses on the cultivation of active citizenship, as it is promoted through participation. The purpose of this paper is to examine leadership’s views of Greek Secondary and Tertiary Education on the potential use of social media for participatory decision-making processes in order to identify if the e-participation model could be implemented in the Greek education field as in other public domains.

An exploratory research was elaborated, employing a survey design of quantitative method in order to explore Greek educational organizations leadership’s perspectives toward social media usage in participatory decision-making processes.

The research reveals Greek educational leadership’s positive view on the potential effects of social media usage in participatory decision-making processes and highlights anticipated benefits as well as problems to be faced, indicating the foundation for Greek leaders to implement social media in their leadership practices and exploit their affordances as in e-governance shifts.

Bringing the concept of e-participation and crowd sourcing model – key features in e-governance initiatives through social media usage – in education field, Greek educational leadership is informed to consider social media utilization more methodically in the context of participatory decision-making processes, updating simultaneously existing leadership practices.

Up till now, social media usage in participatory decision-making processes in educational settings has hardly received attention.

This paper tries to shed light on the international progress regarding the adoption of International Public Sector Accounting Standards (IPSAS), to accentuate the benefits resulting from the application of IPSAS, and to highlight the main differences between IPSAS and IFRS.

A comprehensive literature review is conducted which focuses on issues concerning the factors that induce the adoption of IPSAS, the obstacles that must be overcome, the degree of IPSAS’ proliferation worldwide, the repercussions from adopting IPSAS, the benefits of IPSAS, and the differences between IPSAS and IFRS. The selection process of the cited articles focuses on journals with high rankings in the ABS list.

It is accentuated that IPSAS carry significant benefits regarding the improved quality of the financial information reported by the public sector, the enhancement of transparency and accountability, the upgrading of the decision-making process and the restored trust in public finances. However, there is more work that needs to be done toward the global proliferation of IPSAS.

This study provides insights regarding the implementation process of IPSAS, which should be useful to all the parties engaged in the reform of the public administration, such as national governments, local or international regulators, accounting standard setters and institutional organizations.

The current study clarifies whether the public sector should move from using the business focused IFRS, as it is frequently the case, to the adoption of IPSAS. In addition, this study comprehensive literature review can be used by academics and researchers as a basis for further research on the issue. More importantly, policymakers and other officials who need to make informed decisions about financial reporting issues at the government level and the public sector in general can benefit from this study.