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The purpose of this paper is to emphasize the needs to understand the barrier and determinant factors in knowledge sharing (KS), to find the common ones and subsequently to build a general framework that can be referred to in designing a KS tool that addresses the common factors.

The approach comprises of two major steps which are to survey the past literature to determine the most common barriers and determinant factors from various unique KS domains and to qualify the factor as the common one based on its presence in at least three to five KS domains. The grounded theory is used to analyze the past literature and to perform categorization.

This paper helps in the summarization of categories and subcategories of barriers and determinants and demonstration on the mapping between them.

This paper has not proved the actual use of the framework in building a KS tool based on the framework.

The common factors are based on at least 60 references of KS implementation such that it is useful for large area of application domains that require building KS tools.

This paper presents the understanding on the common factors and association between the barriers and determinants in building the general framework in which the application of the framework is demonstrated using actor network theory.

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

This paper aims to provide insight on internal Shariah audit change process in Islamic banking institution using sociology of translationin and the identification of specific Islamic legal maxim (ILM).

This paper gathered findings using qualitative approach where a single case study was selected. The study began with a preliminary study to assist the selection of the case study and later two phases of interviews done at the institution selected as the case study.

This paper has provided insights into the internal Shariah audit practices change using sociology of translation that incorporated ILM as the basis to strengthen the Islamic banking operations by achieving maqasid al-Shariah (MS). The findings of this paper provide distinguished insight on internal Shariah audit change process and ILM. The significance of this study is that a new contribution through exploring the viewpoints of the perception that satisfying the minimum legal requirements of Shariah compliance may not be sufficient for proper Shariah audit in IBIs. Therefore, the existence of ILM within a change process serves as a basis for best practices to be able to achieve MS through the means (wasa’il) used in realising IBIs’ objectives.

The application of ILM to internal Shariah audit change process that would guide Muslim auditors to be in line with Islamic principles. This paper focuses on the application of ILM to the Shariah audit practices changes as ILM embodied ethical value to the general concept of maslahah (well-being) under MS in the period of post-COVID-19.

The inclusion of esports as an official event in the Hangzhou Asian Games is an important step towards the institutionalisation of esports. The significance of this event marks that Asia once again takes a lead in the global esportisation. This chapter investigates a series of history events in the inclusion process of esports into the comprehensive Games in Asia using process sociology and actor network theory (ANT). This study will analyse the type characteristics of esports events in Hangzhou Asian Games, whilst examining how key stakeholders' interact and balance in the network composed of international sports organisations, host of the event, emerging esports organisations and esports game companies. The chapter also examines the functions of global game industrial economic geography, local cultural politics, esports geopolitics and Olympic values in esports sportization, aiming to reveal the implications of esports inclusion in the Asian Games on the debate of whether esports meets the criteria to be classified as a ‘sport’ and its enlightenment of digital strategy to the inclusion esports in the Olympics.

The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the United Nations Sustainable Development Goal (UN SDG) 6 – Clean Water and Sanitation – within the Portuguese water utilities sector.

A novel research design is adopted, using actor network theory (ANT) as a broad approach to frame the study. ANT emphasizes the importance of ever-evolving networks of relationships and how concepts such as the BSC are just as important in structuring social practice. A set of expert interviews was conducted with stakeholders in the water utilities sector in Portugal, which led to the iterative development of a context-relevant BSC proposal and associated indicators.

A novel BSC architecture to achieve UN SDG 6 is proposed through a unique engagement between professionals and academics. The BSC, and the specific definition of indicators for an entire sector (water), contribute to bridging business processes with the common good to improve life and planetary conditions. Ultimately, the study discusses how the technical aspects of accounting can be enhanced to achieve social and moral imperatives. The paper also reflects on the limitations of broadening existing technical practices.

There is a burgeoning literature on how organizations are engaging with the UN SDG agenda. However, there is a dearth of studies on how management control systems are currently addressing, or can potentially contribute to measuring and managing specific UN SDGs such as Clean Water and Sanitation. This study makes a unique contribution to the literature by developing a novel BSC solution to SDG 6 measurement and management using a novel practitioner-led approach. Ultimately, our study highlights how accounting can be broadened to enhance technical practices while also serving a moral and social purpose.

In this era of technological advancement, the capabilities of devices and telecommunications have changed the pattern of media consumption among consumers. This study examined the research landscape and advancements in OTT services.

This study adopted a hybrid review consisting of bibliometric and thematic analyses to present advancements in the OTT platforms. A hybrid review integrates both systematic and narrative approaches by emphasizing a literature search strategy and the study selection process.

This study focuses on previous literature to understand recent developments in the domain. The authors derive six major OTT themes: OTT infrastructure and technology advancement, OTT consumption behaviour, shifting trends towards OTT platforms, viewers’ engagement in digital media, OTT in the global market, OTT policies and regulatory mechanisms.

The findings of this study will be useful for marketers/stakeholders associated with the entertainment and media industries, such as sales promotion teams, media planners/advertisers, content management companies and policy regulators, to penetrate OTT viewers.

The literature related to OTT is progressively rising, but it remains highly fragmented because of inconsistencies in the methodologies and theories used in the domain of OTT. This study offers directions in terms of theory, methodology and future research on OTT services.

This paper aims to advance recent literature on the performativity of accounting by examining how project accounting affects a project organization’s ability to deliver a relevant project outcome, such as a product or a building, for a receiving client organization.

The paper draws on a longitudinal case study of a 41.4-billion-kroner (5.5-billion-euro) Danish project of constructing 16 new public hospitals. Its objective was to reduce the average unit costs and improve the quality of patient care. Each hospital construction was managed by a separate project organization and handed over to a separate receiving hospital organization. The project organizations applied a common approach to project accounting. The paper relies on Michel Callon’s concepts of performativity and sociotechnical agencement – approaching project accounting as an arrangement of devices.

The paper shows that the project-accounting agencement simultaneously supported and undermined the project organizations’ ability to deliver hospitals relevant to the receiving hospital organizations. The agencement performed hospital designs, disciplined project actors and guided decision-making, thus supporting the overall work of the project organizations. It also, however, compelled the project organizations to compromise on hospital designs when unexpected events occurred. These compromises led to the delivery of hospitals, which largely prevented the receiving hospital organizations from achieving the project’s objective.

This paper advances our limited understanding of the dynamic and complex relationship between project accounting and the relevance of project outcomes. It introduces the concept of a “contronymity device” to capture the way project accounting simultaneously produces two opposing consequences, both supporting and undermining the enactment of a particular reality. The paper lastly enriches our understanding of how project-accounting devices impact hospital organizations’ operating cost structures and challenge patient care capabilities.

The development of zero-carbon buildings (ZCBs) is beneficial to the society and biodiversity. Despite the benefits of ZCBs, there are challenges limiting its development in construction industry. The current study seeks to examine the technology-related factors affecting the development of ZCB in Lagos Nigeria.

The study designed a questionnaire to achieve the main objective. Data were collected using non-probability and snowballing sampling methods. Questionnaires were distributed, and 272 valid responses were collected. Thereafter, data were analysed using mean value, percentage, frequency distribution, normality test, Kruskal Wallis test and Kendall’s coefficient of concordance.

The results from data analysis showed that, “less technical expertise in new technological advancements”, “research outcomes are not translated effectively into technology innovations”, “high cost of maintenance on ZCB”, “poor knowledge on renewable technologies” and “industry’s ability to embrace ZCB technologies (policy initiatives and industry practices)” were the topmost five technology-related factors hindering development of ZCBs in Lagos, Nigeria. Also, the results from the study show a statistically significant degree of agreement between various groups of construction organisations in Lagos, Nigeria concerning the technology-related factors hindering the development of ZCBs.

The study contributed to more effective ZCB studies by drawing attention to technology-related factors hindering the development of ZCBs in construction industry. An understanding of these challenges can help construction stakeholders, organisations, policymakers and governments in devising strategies targeted at minimising these challenges and fostering the development of ZCBs in the construction sector. The identified results on technological barriers to ZCBs development can guide targeted interventions and policy adjustments, promoting more effective implementation of ZCBs in Lagos Nigeria and serving as a model for addressing similar challenges in other developing countries. Recommendations for future research on ZCBs were also highlighted.

In this article, we outline our views on the appropriateness and utility of Return on Investment (ROI) for the evaluation of the value of healthcare quality improvement (QI) programmes.

Our recent research explored the ROI concept and became the genesis of our viewpoint. We reflect on our findings from an extensive research project on the concept of ROI, involving a multidisciplinary global systematic literature review, a qualitative and Delphi study with mental healthcare leaders from the United Kingdom National Health Service. Research participants included board members, clinical directors and QI leaders. Our findings led to our conclusions and interpretation of ROI against the broad QI governance. We discuss our views against the predominant governance frameworks and wider literature.

ROI is in-line with top-down control governance frameworks based in politics and economics. However, there is evidence that to be of better utility, a tool for the assessment of the value of QI benefits must include comprehensive benefits that reflect broad monetary and non-monetary benefits. This is in-line with bottom-up and collaborative governance approaches. ROI has several challenges that may limit it as a QI governance tool. This is supported by wider literature on ROI, QI as well as modern governance theories and models. As such, we question whether ROI is the appropriate tool for QI governance. A more pragmatic governance framework that accommodates various healthcare objectives is advised.

This article highlights some of the challenges in adopting ROI as a QI governance tool. We signal a need for the exploration of a suitable QI governance approach. Particularly, are healthcare leaders to be perceived as “agents”, “stewards” or both. The evidence from our research and wider literature indicates that both are crucial. Better QI governance through an appropriate value assessment tool could improve clarity on QI value, and thus investment allocation decision-making. Constructive discussion about the utility and appropriateness of ROI in the evaluation of healthcare QI programmes may help safeguard investment in effective and efficient health systems.

The article raises awareness of QI governance and encourages discussions about the challenges of using ROI as a tool for healthcare QI governance.

Despite being conjointly stronger in their synergies in the past, there is still a significant gap between management and organization studies and sociology. The temporal lag is also, on occasion, a substantive lag. The emergent sociological concept of emotional reflexivity has recently been used in organizational studies. The question that animates this contribution concerns the nature of this translation, reception, and extension; thus, we ask how organization studies have been using the sociological concept of emotional reflexivity? We will examine recent seminal sociological studies on emotional reflexivity to answer this inquiry and consider some organizational studies citing these. We describe the reception of sociological ideas of emotional reflexivity in management and organization studies literature. By analyzing the differences and disconnections produced within this discourse, it will be possible to understand that emotional reflexivity is rarely addressed in emotional encounters between people and other modes of being in modern organizations. We introduce narrative fiction as a method; the narrative focuses on the relationships between humans and other beings in the workplace dynamics of a vocational school. The story tells how Charlie, a deaf student, changed his life after entering the vocational school and becoming involved with different pedagogical teaching-learning strategies. Adopting two deaf dogs, which had both suffered from past unsuccessful adoption experiences, produced life-enhancing emotional reflexivity. We conclude with a research agenda scoping further directions.