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This study examines the effect of working capital management on profitability of listed manufacturing firms in Ghana.

The study employs a quantitative research approach within the causal research design using a balance panel of 20 manufacturing listed firms from 2015 to 2019.

The study reveals that inventory management, account receivables, account payables, cash conversion cycle, current asset, current ratio and firm size have positive effects on return on assets (ROA) and return on return on equity(ROE) whilst leverage affects them negatively.

The study only covers 20 manufacturing firms generally due to data unavailability. However, the outcome has useful information for manufacturing firms.

The study brings to light effective ways of improving the profitability of manufacturing firms through policies.

The findings are beneficial to manufacturing firms and countries for the purpose of improving performance of firms and welfare of the people through direct and indirect chain effects of increasing investments, remunerations and scales of production.

This study adds insights into the existing literature on working capital management namely methodology, effects of components on profitability of manufacturing firms and socioeconomic implications- evidence from Ghana.

This study developed a systematic measurement scale for the organizational knowledge creation practices. The authors used five knowledge creation phases – sharing tacit knowledge, creating concepts, justifying concepts, building prototypes, and cross‐leveling knowledge – from Nonaka et al.'s knowledge conversion theory as the theoretical foundation.

A total of 914 survey responses collected from 14 for‐profit Korean business organizations representing the country's leading businesses were used to examine the factor structure of those five phases, using exploratory factor analysis (EFA) and confirmatory factor analysis (CFA).

Results confirmed that the current version of knowledge creation practice measurement, which has five sub‐dimensions along with ten items, is valid and applicable specifically in the Korean for‐profit business context in terms of the psychometric properties of the measurement and measurement factor structure.

The generalization issue still remains one of the research limitations because all data sets were collected from Korean business organizations. More sample diversity needs to be considered for further research in terms of cross‐cultural comparison research, which could strengthen the validity of the current developed measurement.

From the practical standpoint, organizations can utilize this measurement to diagnose their status of knowledge creation, at team and organization levels.

This measurement could promote more dynamic research on areas of knowledge creation in terms of valid and economic size of measurement. From the practical standpoint, organizations can utilize this measurement to diagnose their status of knowledge creation at team and organization levels.

This paper is concerned with how employees talk about their experiences of organizational change and focuses specifically on the construction of conversion stories. These are particularly positive narratives that consider change as a turning point in which individuals depart from an old way of life pre‐change to embrace a post‐change organization. In this study, employees seek conversion into management groups and report the values and philosophies of management in their narratives, thus highlighting the benefits of change while suppressing any negative aspects. This paper draws attention to the dramatic nature of the conversion story and explores the sharp distinction between the reporting of experiences prior to and after change. We also investigate the relationship between constructing conversion stories and gaining personal and career advancement at work and suggest that beneath the positive exterior of the conversion narratives lies a theme of silence, which may be related to career advancement. Our findings suggest that such stories of silence complicate the conversion story as an example of positive organizational change and discuss implications for both the theory and practice of narrative change research.

The purpose of this paper is to create a research framework to scrutinize how individuals' digital technology use produces tangible and intangible outcomes in online (digital) and offline realms.

The paper applies the Bourdieusian e-capital perspective to create a theory-based framework. The framework was used to guide a survey design to explore women's “social media-assisted reuse” at the micro-scale in Helsinki, Finland.

The paper argues that a new form of capital emerges when individuals utilize digital technologies in correspondence to their goals to gain added value that would be impossible or significantly more arduous to gain without the digital realm. The survey indicates that the respondents utilize the digital space – set objectives and gain capital-related outcomes – in correspondence to their differing social, economic and cultural positions and related resources in- and outside of the digital realm.

If digital spaces – due to social inequality and underlying power structures – become increasingly stratified, there will be significant impacts on how individuals from differing backgrounds gain accumulated forms of capital through the digital realm. The question is of great importance for battling inequality.

The paper enhances and synthesizes recent discussions on different forms of capital and outcomes of the use of digital technologies and presents a combined “e-capital–digital divide” framework that offers a more complete agenda for investigating the finely nuanced links between the inputs, outputs and outcomes of digital technology use.

This research identifies the conditions under which minority views are likely to be influential in problem-solving groups.

Predictions that status processes moderate the effect of being exposed to minority views on idea generation are tested with data collected from a controlled laboratory experiment.

Results indicate some support for the hypotheses that groups exposed to minority views generate more novel ideas, as do groups in which minority views are espoused by higher-status confederates.

Future research is required to establish the parameters that reduce flawed decision making based on convergence around the majority view.

Groups may realize their problem-solving potential through the consideration of more information and an examination of alternative views to the majority view by exposure to minority views, particularly those presented by higher-status people.

By integrating status characteristics theory and minority influence theory, we explain how the greater attention granted to higher-status people and their ideas results in the generation of more unique ideas by other members in a group. The integrated theory explains how status processes affect the consideration of ideas, the examination of alternatives to the majority view, and the generation of new ideas among group members.

In this chapter, we examine social influence in groups by considering three distinct aspects of the complex process: the force, the source, and the message. The force instantiates the internal drivers that are activated to change group members' public and private positions. These drivers relate to a desire for accuracy (i.e., informational influence) or a desire for group harmony (i.e., normative influence). The source of social influence includes influence attempts from a majority or a minority of group members. Finally, influence messages can contain evidence in support of a position (i.e., informational statements) or group member preferences (i.e., normative statements). These aspects are frequently conflated with informational influence strongly linked to minorities and informational statements and normative influence similarly linked to majorities and normative statements. We review research consistent with this position. However, we argue that each aspect should be considered separately. Thus, we also explore how majorities and normative statements generate informational influence and how minorities and informational statements lead to normative influence.

Begins by defining the conversion model ‐ a model used as a marketing tool to identify commitment to different brands of goods or services. Argues that there is a difference between committed and uncommitted customers which is not related to service quality and that this makes it difficult to predict customer retention based solely on these grounds. Other factors also drive commitment. Presents two short case studies based on these assumptions.

This study investigates determinant factors (influence of the third party (ITP), credit policy (CP) and follow-up process (FP)) of micro, small and medium enterprises' (MSMEs) accounting processes (APs) and strategic debtors' management.

The study employed a sequential mixed-method approach, combining quantitative and qualitative methods for comprehensive data analysis. Phase I involved purposively selecting and interviewing 10 MSME owners or accountants to gain insights into debtors' management. In Phase II, a quantitative approach was used for collecting survey data from 72 MSME owners or accountants. Structural equation modeling-partial least squares (SEM-PLS) are the statistical tools that validated the study's proposed hypotheses.

The findings indicate that determinant factors (ITP, CP and FP) positively affect MSMEs' AP, significantly influencing strategic debtors' management. As a result, sole proprietors can use this study's findings to create value through systematic management of their debtors, guaranteeing sustainable firm growth and profitability.

The sample has restricted to MSMEs in Oman, where the findings may not be generalized to other companies. Overall, the findings suggest that it requires considering the proposed determinant factor of MSMEs' AP to manage their debtors or accounts receivable (AR) to be more profitable.

MSMEs play an essential role in the growth of any country's economy. However, the dearth of comprehensive research on influential factors of MSMEs' debtors’ management studies justifies the significance of the current study.

This paper aims to refine cross-organizational knowledge creation theory by exploring the knowledge conversion process of University-Industry (U-I) collaboration in Chinese aerospace industry. An ancient Chinese philosophy named I-Ching is also introduced to illustrate dynamics of knowledge creation to achieve enlightenment.

To describe the knowledge conversion tendency, a theoretical framework is developed by reference to Boisot’s (1995) Information Space. The application of the framework is described in the in-depth case study of micro-electrode manufacturing for aerospace vehicles. The dynamics of each stage in knowledge conversion is investigated with the implications from I-Ching.

Analysis of the results suggests that seven certain stages can be especially indicative of cross-organizational knowledge creation, namely: demand codification; knowledge gain; knowledge digestion; knowledge sharing; knowledge propagation; knowledge spillover and knowledge degeneration. A knowledge gain, digestion, sharing and propagation (GDSP) knowledge creation theory is developed accordingly. The form of knowledge in different stages is variable, the change among various forms is effectively explained by I-Ching.

There is clearly a strong requirement to test the framework further with other cases, such as sampling cases from different industries and of different firm scales. Besides, the knowledge creation processes on the organizational level and the individual level are quite different, which call for further study.

First, the theory helps firms to get a better understanding of the nature of U-I collaboration, that is to say, knowledge creation. That will, in turn, power the firm to take the initiative to participate in knowledge creation activities. Second, the illustration through I-Ching provides reasonable and easily understandable interpretations for Chinese corporate managers and executives. Traditional Chinese culture will be beneficial to make U-I collaborations more efficient and effective in China.

A new “GDSP knowledge creation theory” which enriches and advances the typical socialization, externalization, combination and internalization (SECI) knowledge creation theory in some aspects is proposed. The theory is deeply grounded in Chinese culture. Furthermore, the conversion of different knowledge forms in the theory is considered from a totally new perspective of ancient Chinese philosophy: I-Ching.

The purpose of this study was to validate a conceptual model that examined consumers’ intentions to use hotel interactive technologies (HINT) and their conversion behaviors in hotels. The model was built on consumers’ participation in consumer–firm interactions, their level of innovativeness and their perceived benefit of using interactive technologies as antecedents of intentions and conversion.

The conceptual model was built upon the service-dominant (S-D) logic, technology adoption, social psychology and marketing theory. Using structural equation modeling, the model was validated using a nationwide sample of 841 consumers who have stayed in hotels that offered interactive technologies.

Consumers’ information system habit and hedonic motivations influenced their participation in consumer–firm interactions when using HINT. In turn, participation and innovativeness influenced conversion behavior, while innovativeness and perceived benefit of using interactive technologies influenced intentions to use such technologies.

This study extends the S-D logic, technology adoption, social psychology and marketing literature by validating a model that blends system perceptions, consumer characteristics and information system-related behaviors to explicate intentions and conversion. Thus, this study illustrates the modeling/evaluation of such blended models.

The study provides hoteliers a layout of the factors influencing consumers’ intentions to use interactive technologies and conversion. It also explains how participation in consumer–firm interactions and perceived benefit have contrasting roles in influencing consumers’ intentions and conversion behavior.

This study examined two distinct concepts that reflect the value co-created in hotel settings due to technology-based consumer–firm interactions: consumers’ intentions to use interactive technologies and their actual conversion behavior. The study also recognized the pivotal role of participation in influencing conversion and emphasized the contrasting roles of participation and perceived benefit in influencing longer-term (i.e. intentions) and short-term (i.e. conversion) behavior.