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The purpose of this paper is to examine the contribution of big data in the transforming process of an IT firm to a learning organization.

The authors adopted a qualitative research approach to define and interpret the ideas and experiences of the IT firms’ employees and to present them to the readers directly. For this purpose, they followed a single-case study design. They researched on a small and medium enterprise operating in the IT sector in Düzce province, Turkey. This paper used a semi-structured interview and document analysis as data collecting methods. In all, eight interviews were conducted with employees. Brochures and website of the organization were used as data sources for the document analysis.

As a result of in-depth interviews and document analysis, the authors formed five main themes that describe perception of big data and learning organization concepts, methods and practices adopted in transforming process, usage areas of big data in organization and how the sample organization uses big data as a learning organization. The findings of this paper show that the sample organization is a learning IT firm that has used big data in transforming to learning organization and in maintaining the learning culture.

The findings contribute to literature as it is one of the first studies that examine the influence of big data on the transformation process of an IT firm to a learning organization. The findings reveal that IT firms benefit from the solutions of big data while learning. However, as the design of the research is single-case study, the findings may be specific to the sample organization. Future studies are required that examine the subject in different samples and by different research designs.

In literature, research on how IT firms’ managers and employees use big data in organizational learning process is limited. The authors expect that this paper will shed light on future research that examines the effect of big data on the learning process of the organization.

This study aims to explore motives behind teachers' and students' use of translanguaging and how they use it in Tanzanian public secondary school classrooms.

Data were collected using interviews and non-participant observations.

The findings indicate that translanguaging was used to facilitate content comprehension, promote classroom interaction and increase students' motivation to learn. Translanguaging was implemented using three strategies: paraphrasing an English text into Kiswahili, translating an English text into its Kiswahili equivalent and word-level translanguaging.

By highlighting the motivations for translanguaging and corresponding strategies associated with translanguaging pedagogy in the Tanzanian context, this study has significant practical implications for teachers and students to showcase their linguistic and multimodal knowledge, while fostering a safe learning space that relates to students' daily experiences.

The study offers new insights into previous research on the role of language-supportive pedagogy appropriate for teachers and students working within bi-/multilingual education settings.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.

The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.

This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.

This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

In recent years, the robotic process automation (RPA) technology has increasingly been used to automate business processes. While a lot of research has been published on the potential and benefits of the technology, only a few studies have conducted research on challenges related to RPA adoption. Hence, this study aims to identify and discuss challenges related to RPA implementation projects.

Following an inductive methodology, interviews have been conducted with consultants who were involved in multiple RPA implementation projects. Hence, their extensive experience and views contribute to a detailed and in-depth understanding of the phenomena under research.

The results suggest that there are various process-related, technical, resource-related, psychological and coordinative challenges that must be considered when conducting an RPA implementation project.

This paper contributes to knowledge by presenting a new typology of challenges, as well as providing an in-depth discussion of the individual challenges that organizations face.

This paper argues for the need to use multiple sources and methods that respond to research challenges presented by new forms of war. There are methodological constraints and contention on the superiority given to positivist and interpretivist research designs when doing fieldwork in war situations, hence there is a need to use integrated data generation techniques. The combined effect of severe limitations of movement for both the researcher and researched fragmented data because of polarized views about the causes of the war and unpredictable events that make information hard to come by militate against systematic, organised and robust data generation. The purpose of this paper, therefore, is to make fieldwork researchers understand significant research problems unique to war zones.

This research was guided by the postmodernist mode of thought which challenges standardised research traditions. Fieldwork experiences in Cabo suggest the need to use the composite strategies that rely on the theoretical foundation of integrative and creative collection of data when doing research in violent settings.

The fieldwork experiences showed that the standardised, conventional and valorised positivist and ethnographic research strategies may not sufficiently facilitate understanding of the dynamics of war. There should not be firm rules, guidelines or regulations governing the actions of the researcher in conflict. As such, doing research in violent settings require reflexivity, flexibility and creativity in research strategies that respond to rapid changes. Research experiences in Mozambique show the need to use blended methods that include even less structured methodologies.

Fieldwork experiences in Cabo challenges researchers who cling to standardised research traditions which often hamper awareness of new postmodernist mode of thought applicable to war settings. It is essential to study the nature of African armed conflicts by combining creativity and flexibility in the selection of research strategies.

This paper shares findings from a multi-year literacy professional development partnership between a school district and university (2014–2019). We share this case of a Literacy Cohort initiative as an example of cross-institutional professional development situated within several of NAPDS’ nine essentials, including professional learning and leading, boundary-spanning roles and reflection and innovation (NAPDS, 2021).

We asked, “In what ways did the Cohort initiative create conditions for community and collaboration in the service of meaningful literacy reforms?” Drawing on social design methodology (Gutiérrez & Vossoughi, 2010), we sought to generate and examine the educational change associated with this multi-year initiative. Our data set included programmatic data, interviews (N = 30) and artifacts of literacy teaching, learning and leading.

Our findings reflect the emphasis areas that are important to educators in the partnership: diversity by design, building relationships through collaboration and rooting literacy reforms in teacher leadership. Our discussion explores threads of reciprocity, simultaneous renewal and boundary-spanning leadership and their role in sustaining partnerships over time.

This paper contributes to our understanding of building and sustaining a cohort model of multi-year professional development through the voices, perspectives and experiences of teachers, faculty and district administrators.

The psychological foundations of consumers’ reasons for product choices are analyzed in the field of marketing. The purpose of this research is to identify the implicit reasons for white meat consumption in the UK and Turkey.

In the scope of the means-end chain theory, in-depth interviews were conducted with individuals, and the reasons for consumers’ product preferences were revealed by moving from concrete to abstract.

It has been determined that the white meat consumption of Muslims in the UK is primarily shaped by their religious approach. In Turkey, on the contrary, both consumption patterns and reasons for preference are changing. It has been found that white meat consumption is associated with values such as security needs, satisfaction with life, self-fulfillment and happiness.

This research has contributed to the marketing literature by examining consumers’ implicit consumption reasons for white meat in the context of religion and culture.

Marketing strategies should focus on building trust in halal certification, particularly in the UK. Brands should associate their promotion strategies with feelings of security and happiness, which are associated in the minds of consumers.

This study is a new study in terms of revealing the connotations of consumers about consuming chicken and fish and showing the implicit needs that the brands can emotionally associate with.

Building permitting is mostly a manual, labor intensive and time-consuming process. Initiatives for streamlining the process are not always helpful since they often fail to address the core problems within the process. A framework for modeling the permitting process can be useful to identify bottlenecks, core challenges and best practices. Hence, the authors aim to demonstrate and validate a previously suggested workflow for permit process modeling using the permitting process in Israel as a test case.

The authors implement qualitative expert interviews for data acquisition. The collected data are then processed for a qualitative data analysis. The results of the analysis are then validated using a focus group workshop in the field of building permits. In the test case the focus group consisted of Israeli experts.

The authors present a detailed overview of the as-is building permit process in Israel and the existing challenges. Through this test case, the authors found that the framework is applicable in different countries and that it can provide valuable insights into the core problems within the process. In addition, application of the same framework in different countries can provide comparable results that would allow the authors to identify best practices.

The major contribution of this work is the development and validation of a framework for building permitting process modeling which can be used to identify existing challenges and bottlenecks in the process. Implementing a structured and unified approach provides an opportunity to easily compare processes in different countries to identify best practices.