Abstract

Audit practice is a team effort led by signing auditors. We examine the impact of the heterogeneity of signing auditors’ audit-firm serving experiences on the disclosure of key audit matters (KAMs). Auditors with more heterogeneous serving experiences demonstrate more adequate KAM disclosure, as evidenced by more KAMs, longer texts and clearer attributions in their disclosures. This effect is influenced by the quality of audit knowledge that auditors accumulate from different serving experiences and the team- and audit-firm-level knowledge integration environment. Furthermore, signing auditors with more diverse service experience tend to improve audit quality, reduce the incidence of restatement or misconduct and enhance the informativeness of financial reports. Our findings enrich the KAM disclosure research and provide insights into audit firms’ human resource allocation and internal management.

Introduction

In 2016, China’s Ministry of Finance mandated new audit report standards, introducing Key Audit Matters sections in listed companies’ audit reports to bolster transparency and highlight financial statement risks through auditors’ judgment ( Chen et al., 2021 ). Studying the disclosure of key audit matters (KAMs) is pivotal for enriching the content of audit report information and nurturing capital market health ( Reid et al., 2015 , Wang et al., 2018 , Li et al., 2019 ). Research predominantly examines the economic consequences of KAM disclosure ( Wang and Li, 2019 , Liu and Lei, 2020 , Zhou et al., 2020b ). Only a few studies investigate the determinants of KAM disclosure, with major focuses on client characteristics ( Pinto and Morais, 2019 ; Li et al., 2020; Qian et al., 2022 ), individual auditor attributes ( Cao, 2021 , Chen et al., 2021 ), client–auditor relationships ( Hu and Hu, 2021 ) and abnormal audit fees ( Chen et al., 2022 ). Audit practice is inherently team work, with the leading signing auditors critically influencing team efficiency ( Jiang and Tang, 2016 , Yan et al., 2017 ). In the context of integrated management within accounting firms, exploring effective personnel allocation for audit teams is important for promoting the integration of internal resources within organizations and driving the audit market toward intrinsic, high-quality development. We investigate how the heterogeneity of signing auditors’ audit-firm serving experience affects KAM disclosure from a team theory perspective. 1

Auditing is a profession characterized by a relatively high turnover rate, with auditors often transitioning between audit firms ( Hermanson et al., 2016 ). For instance, the Shanghai Institute of Certified Public Accountants announced that in September 2022, 122 certified public accountants in Shanghai handled issues related to transferring to other firms. The professional experiences gained in various firms have a profound impact on individual auditors’ knowledge acquisition and cognitive processes ( Che et al., 2020 , Tian et al., 2021 ). Furthermore, the diversity in the audit-firm serving experiences of signing auditor pairs may influence their knowledge integration, which has implications for their audit judgments ( Carpenter, 2007 , Bonner et al., 2022 ).

Conclusions

In this study, we provide novel empirical evidence on the factors influencing KAM disclosure. We find that signing auditors with more heterogeneous audit-firm serving experiences exhibit more adequate KAM disclosure. Mechanism analysis reveals that the quality of knowledge accumulated from heterogeneous serving experiences and the knowledge integration environment at both the team and firm levels significantly influence the impact of serving experience heterogeneity. Specifically, the increase in KAM disclosure adequacy is more salient when auditors accumulate higher-quality knowledge through heterogeneous serving experiences, when audit teams exhibit educational gaps between members, when review partners have heterogeneous experiences and when audit firms are smaller. Economic consequence tests indicate that signing auditors with greater serving experience heterogeneity can enhance audit quality through more audit input, significantly reduce the probability of restatements and financial misconducts and ultimately enhance the informativeness of accounting information. In other words, such audit teams can improve accounting information quality by thoroughly identifying and addressing potential risks in financial reporting.

We extend the literature on KAM disclosure through a novel investigation of how audit team composition affects the adequacy of such disclosure. Our findings offer valuable implications for practice. In the realm of integrated audit firm management, human resource management is pivotal for audit firms’ internal governance. Managers need to consider the proper allocation of human resources from the perspective of auditor team composition. By leveraging differentiated serving experiences within audit teams, they can adjust member configurations, enhance communication and cooperation among team members, better harness their teams’ collective intelligence and improve internal governance mechanisms and quality management systems. Regulatory bodies are encouraged to encourage audit teams to embrace diverse decision-making frameworks. This shift will aid audit firms in transitioning from a growth-centric to a strength-based approach and promote the healthy development of capital markets.

Abstract

A blue jeans brand committed to the environmental cause could position itself as unique and socially responsible and attract environmentally driven consumers. This research study examines the relationship between brand love and consumers’ environmental cause knowledge and their willingness to recommend and pay a premium for sustainable blue jeans. To this end, this cross-sectional study comprises a snowball convenience sample of 978 Portuguese respondents, whose data were collected from December 2022 to January 2023. Positive associations between self-expression, brand love, loyalty, environmental cause knowledge, positive word-of-mouth, and willingness to pay a premium for sustainable blue jeans stand out. There are differences in the willingness to pay a premium among generations, education levels, and consumers who are aware of sustainable line extensions and those who are not. The results may be helpful for brands, suggesting their communication should focus on creating increased proximity to consumers by enhancing their values and seeking to link their brands to intrinsic benefits and environmental stakes. This is the first study to incorporate knowledge of the environmental cause into a model linking brand love, brand loyalty, positive word-of-mouth, and willingness to pay a premium for sustainable blue jeans.

Introduction

The environmental impacts of the fashion industry are widespread and significant, as the industry is a heavy water consumer (approximately 79 trillion liters per year), producing 8 to 10 percent of the global CO2 emissions and large amounts of textile waste, most of which ends up in landfills or is incinerated, including unsold products [1].

In addition to being globally popular, blue jeans are associated with somewhat problematic sustainability and social responsibility issues [2]. The traditional jeans production process uses excessive amounts of water, chemicals, and energy, thereby generating a negative impact regarding the carbon footprint [3]. In order to remove excess dyes and achieve the desired color, blue jeans are washed at least twice before being sold; globally, approximately 3% of the water used in agriculture goes into cotton production [4] to produce more than 2 billion units per year [5]. Another factor contributing to environmental degradation comprises the chemical products used throughout the production process (from insecticides and pesticides), even in cotton production, which accounts for 2.4% of the world’s arable land use; other chemicals are used to dye and paint the jeans, which have a significant environmental impact if not properly handled and disposed of in the environment [6].

Conclusions

The work carried out in this study allowed us to find a model that fit the data for 978 respondents to verify the results reported in the literature among Portuguese consumers of blue jeans, namely the positive associations of identification with brand love; of brand love with brand loyalty, positive word-of-mouth, and willingness to pay a premium for sustainable blue jeans; and of knowledge of the environmental cause with willingness to pay a premium for sustainable blue jeans. It was also concluded that there were no significant gender differences in terms of positive word-of-mouth and willingness to pay a premium for sustainable blue jeans. Members of generation Z and consumers with higher education levels are more willing to pay a premium for sustainable blue jeans than their counterparts.

It was also found that consumers who were aware of sustainable blue jeans alternatives from their preferred brands had significantly higher scores for all variables in the model, suggesting that this awareness may be associated with greater knowledge of the environmental cause, which is critical in explaining the greater levels of identification, brand love, and brand loyalty, and the resulting intention to spread the good word and willingness to pay a premium for sustainable blue jeans.

The positive impacts of brand love on brand loyalty, word-of-mouth, and willingness to pay a price premium was further acknowledged according to the literature findings. To the best of the authors’ knowledge, this study is the first to incorporate knowledge of environmental causes in a model that relates brand love to brand loyalty and the latter to positive word-of-mouth and willingness to pay a premium, as tested by Caroll and Ahuvia [27] and Albert and Merunka [24], applied here to the Portuguese market and focused on sustainable blue jeans. This approach, thus, incorporates Bagozzi et al.’s [26] suggestion to develop models in which brand love is central to other dimensions, thereby contributing to the academic literature. The findings also have practical implications for blue jeans brands as they enhance the importance of creating awareness of the existence of sustainable extension lines, as well as of conveying a true environmental concern to capture environmentally driven consumers that would be willing to pay a premium for sustainable blue jeans, namely by focusing on creating increased proximity to consumers by enhancing their values and seeking to link the brand to intrinsic benefits and environmental stakes.

Abstract

This study proposes an application of cognitive maps in the representation of cognitive structures of the experts and assessment of their development/modification as a result of a (computer or expert system-assisted) learning process. It strives to identify information needed for the guidance of the process of creation and management of expert knowledge by formal modeling tools. Changes in experts’ cognitive structures are assumed to stem from individual and collaborative (group-level) learning. The novel approach to assessing the outcomes of learning reflected as changes in the cognitive structures of experts or groups of experts, modeled by cognitive maps, does not assume any correct or desired outcome of the learning process to be known in advance. Instead, it identifies and analyzes the changes in (or robustness of) the constituents of the cognitive maps from different points of view and allows for quantifying and visualizing the actual effect of the learning. The proposed methodology can identify changes in cognitive diversity, causal structures in terms of causal relations and concepts, and the perceived importance of strategic issues over the learning period. It can also detect which cause–effect relationships have appeared/disappeared considering the pre-/post-mapping design. Thus, it provides an exploratory account on the changes in the cognitive structures of the expert(s) as a result of learning. The applicability of the proposed methods is illustrated in the assessment of the learning outcomes of a group of 71 graduate students who participated in an eight-week business simulation task. The results of the empirical analysis confirm the viability of the proposed methodology and indicate that the students’ understanding of the utilized concepts and associated relationships in the decision-making process improved throughout the learning activity, ultimately showing that the course learning has considerably improved students’ perception and knowledge. Based on the results, it can be concluded that the proposed approach has the potential to be effective in assessing learning outcomes in teaching–learning activities.

Introduction

Expert knowledge development and its efficient management are necessary in all areas of human activity and as such it is studied in various fields, especially in education, andragogy, sociology, and also in a field-specific context of professional training and expertise development, with potentially increasing importance in the design of expert systems and artificial intelligence solutions. Understanding how individuals learn and acquire and enhance their knowledge leads to efficient educational practices and knowledge management. Even though a lot of attention is being paid to the actual processes of learning and teaching (‘how’ the knowledge is being constructed), their results, that is the outcomes of learning (‘what’ has been learned), still remain difficult to quantify and thus analyze systematically. Individual perceptions influence the teaching–learning process and are characterized by personal knowledge, experience, and other aspects, such as beliefs, interests, and expectations (Robbins, 2005). Consequently, a situation, a problem, or a concept can be perceived from various angles and perspectives, which might also differ from one person to another. This makes the operationalization of the effects and outcomes of learning demanding. To gain a comprehensive understanding of the effects and outcomes of the teaching–learning process and allow for robust analyses, the concept of cognitive mapping as a participatory method has recently received interest among researchers and scholars (Gray et al., 2015). A cognitive map that acts as a cause-and-effect network of qualitative aspects (Tolman, 1948) supports individuals in visually representing their beliefs, arguments, and understanding of a situation or problem (Kumbure et al., 2022) and as such it can serve as a representation of cognitive structures representing (expert) knowledge in various domains and areas of activities. It is also interesting to note that it can represent the knowledge and various cognitive structures in various stages of the knowledge creation process. As such cognitive maps represent a tool for the assessment of changes and development (a flow-type measure) of expert knowledge. This very aspect of cognitive maps is going to be explored in this paper and methods for their use in the assessment of the outcomes of the teaching–learning process will be proposed. Cognitive maps remain a subject of ongoing research interest in various applications involving social science (e.g., Son et al., 2021), education research (e.g., Nesbit and Adesope, 2006, Sun et al., 2019, Wang et al., 2018), business and management research (e.g., Bergman et al., 2016, Kumbure et al., 2020), healthcare (e.g., Ottink et al., 2022), engineering and technology (e.g., Mendonca et al., 2013, Motlagh et al., 2012), environment research (e.g., Aledo et al., 2015), and computer science (e.g., Budak and Çoban, 2021, Kwon, 2011), to mention a few.

Conclusion, limitations, and future work

In conclusion, the present study demonstrated the effectiveness of the proposed cognitive mapping-based approach for assessing learning in the context of CSCL in terms of the students’ academic success and teacher’s perspectives. We proposed an unsupervised approach to the assessment of learning outcomes that is explorative and allows for the identification of the actual effects of the teaching event on the students — both on individual and group levels. Table 12 summarizes the empirical results obtained through each analysis for each research question and their implications.

The results from all analyses implied that the students have had a positive learning environment, and also teacher’s guidance and instructions were successful to some extent. Overall, this study has made several significant contributions to the existing literature, which can be summarized as follows:

Abstract

The primary objective of this research is to examine the effects of green knowledge management (GKM) on green technological innovation (GTI) and sustainable performance in construction firms. The study also investigates the role of artificial intelligence (AI) as a moderator of the relationship between GKM and green human capital (GHC). A survey questionnaire was used to obtain data from 309 construction firms in Pakistan, and the AMOS-24 and SPSS PROCESS macro software packages were used to test the hypotheses. The findings revealed that GKM had significant positive impacts on GTI and long-term performance. Aspects of GIC (e.g., green structural capital, green relational capital, and green human capital) were found to be significant mediators of GKM and GTI interactions and correlations between GKM and sustainable performance. Furthermore, the study showed that AI significantly influenced the relationship between GKM and GHC. The study’s findings have important theoretical and practical implications for organizations and governments. The study theoretically contributes to the knowledge-based view of the firm by providing empirical evidence of the role of various GIC characteristics as mediators in the interactions between GKM, GTI, and sustainable performance. In practice, the findings suggest that firms can improve GTI and sustainable performance by investing in GKM and GIC.

Introduction

Nineteenth-century industrialism successfully lifted millions of people from poverty. However, this economic success caused environmental and resource degradation (Dahlquist, 2021). This raises the following question: Is damage to the environment necessary for economic stability? Despite the abundance of natural resources, their vulnerability to climate change jeopardizes emerging economies’ economic progress. For decades, governments have been eager to set rules and standards to ensure the environmentally friendly production of goods and services (Khan, 2022; Mehmood et al., 2022; Sana, 2020). The United Nations (UN) established its Sustainable Development Goals (SDGs) to safeguard and enhance social and environmental conditions (Ham et al., 2021). In response, firms have started to recognize the importance of environmental preservation, and have been inspired to modernize their operations and management frameworks. Previous studies have shown the importance of business capabilities to the development of innovations that uncover new uses for existing goods, expertise, and resources (Hui & Khan, 2022; Khan & Khan, 2021). As innovation frequently necessitates the acquisition and application of new knowledge (Berraies & Zine El Abidine, 2019), knowledge assets are an essential resource for firms.

The capacity of an organization to gain and keep knowledge determines its failure or success (Argote et al., 2000). Firms use knowledge to boost customer satisfaction and gain a competitive edge (Dabbous & Tarhini, 2019). Knowledge management (KM) has grown in popularity in the corporate world over the last few years (Caputo et al., 2019; Kianto, 2011). It is regarded as an essential element in strategizing, developing new goods and services, and managing operations (Donate & de Pablo, 2015). An efficient KM system can boost a firm’s effectiveness (Brachos et al., 2007). Moreover, given ecological challenges, vibrant firms have broadened the scope of KM and begun to integrate environmental issues into business knowledge (Sahoo et al., 2022).

Discussion

By applying a KBV framework, this study tested the relationships between GKM, GTI, and sustainable performance through GIC. This study also tested the moderating effects of AI on the relationships between GKM and the three GIC components. To the best of our knowledge, this study is among the first to test these relationships in the construction industry, which is famous for its destructive impacts on the environment (Kinnunen et al., 2022). The findings add to the literature on KM, innovation, sustainability, and AI by using an experimental approach to produce insights with theoretical and practical implications and to identify new areas for future research. The findings are described below.

This investigation of GKM’s effects on GTI and sustainable performance yielded noteworthy findings. The empirical evidence is consistent with studies that found organizational resources to be positively associated with green innovation (Su et al., 2020; Wang et al., 2022). Sahoo et al. (2022) found a similar connection between GKM and green innovation and green performance. This important conclusion suggests that Pakistani construction firms can improve their GTI and sustainable performance by applying GKM. The findings demonstrate that GKM has a positive influence on GIC. The results corroborate previous research showing a similar positive association (Martín-Rubio, 2021; Sahoo et al., 2022), and are consistent with the idea that firms can improve their GIC if they have resources and GKM competencies.

Abstract

     This article addresses the negative implications of neutrality in bureaucratic systems and public service. Neutrality employs a sameness approach that reinforces impartiality, invisibility, and indifference, resulting in what we term discriminatory blindness. After a brief illustrative review of neutrality in public service, we critique neutrality as an organizational impediment based on its veiled negative implications and disparate outcomes that fail to center the human experience and treat people based on how they are situated to ensure equity in outcomes. We propose a framework to forge ahead with eight actionable types of initiatives and learning constructs to raise the consciousness of public practitioners. We conclude with an action-oriented and learning-focused approach.

THE PROBLEM WITH NEUTRALITY

     Neutrality fortifies organizational impediments in public service and obscures an unequal relationship, detachment from disparate outcomes, and tensions between human interactions (Gooden, 2015). Frederickson (2010) asked, “for whom is the organization well managed? For whom is the organization efficient? For whom is the organization economical? For whom are public services more or less fairly delivered?” (Frederickson, 2010, p. xv). Scholars have challenged the ideal of neutrality based on its veiled implications for vulnerable, minoritized, and marginalized communities (Blessett & Gaynor, 2021; Frederickson, 1991, 2005; Gaynor & Wilson, 2020; Gooden, 2015; Guy, 2021; Herd & Moynihan, 2018; Hooks, 2013; Portillo et al., 2020; Stivers, 2015).

Neutrality veils a bureaucratic apparatus protecting the status quo of discriminatory legislative practices (Caiden, 1996; Gooden, 2015; Huber, 1991). The veil of neutrality refers to the belief that neutrality’s evenhandedness is altruistic and a public good. The veil obscures legitimized biases, internal processes, assumptions, and disparate outcomes. The veil of neutrality is referred to in the literature as a rationalized myth that masks disparities in the equitable distribution of public services (Meyer & Rowan, 1977; Portillo et al., 2020). Hooks (2013) argued White supremacist thinking and practice remain ingrained in the political foundations and systems within the U.S. She referred to this as “imperialist White supremacist capitalist patriarchy” which demanded obedience, subservience, submissiveness, and docile participation in an interlocking system (Hooks, 2013, p. 4).

CONCLUSION

     Public administration faces a shifting paradigm that challenges neutrality as a bedrock. In this research, we adapted a framework to forge ahead with eight actionable types of cultural competence initiatives and learning constructs to mitigate disparate aspects of neutrality in public service. This article focused on the performative illusion of neutrality as an organizational learning impediment that preserves and promotes disparities, inequities, and exclusion based on the premise of objectivity. It’s time to move beyond the performative illusion of neutrality to rebalance and recalibrate public service mechanisms. To disrupt the deep entrenchment of neutrality that veils how the evenhandedness of efficiency reinforces exploitation, control, power, and dominance, it requires us to disentangle ourselves and unlearn what we have been socialized to adopt as norms.

     Public practitioners must become skilled at navigating and disarming the ubiquitous minefields of public service once boots hit the ground. Development of cultural competence requires work at the individual, collective, and organizational levels embedded in empathy, ethics, engagement, and equity (Meyer et al., 2022). Starke et al. (2018) argued it is the ethical responsibility of public administration programs to educate and prepare students to become culturally competent administrators. By default, failure to prioritize cultural competence would perpetuate dominant biased perspectives. The development of cultural competence requires reconstituting long-standing traditional modes of doing business as value hierarchies. Such a reconstitution can ensure that organizations intentionally and meaningfully engage with proposed changes and articulate an ethical commitment and responsibility to raise the consciousness of public practitioners.

Abstract

This study aims to investigate the intersection between organizational learning (OL) and knowledge management (KM) in the tourism and hospitality sector by conducting a bibliometric analysis. A total of 628 publications from 293 various sources and 1468 different authors were included in the analysis between 2001 and 2021. Open-source statistical R software was utilized to conduct the bibliometric analysis, specifically, the Bibliometrix R library and the Biblioshiny version. The VOSviewer program was also used to display the keyword co-occurrence network. The findings show that the implication of KM and OL has been widely recognized as critical learning facilitators and as strategic tools for gaining competitive advantage that recognizes opportunities and threats for possible alignment with environmental change. Organizational learning and KM are particularly relevant for sustainable tourism and hospitality solutions, cutting-edge technologies, and organizational service innovations. Four research clusters were identified that provide critical future research paths.

Introduction

Tourism and hospitality are important economic sectors in terms of overall contribution to GDP and employment (López-Bonilla & López-Bonilla, 2021). Although tourism and hospitality have been investigated from a variety of research perspectives (Harrison, 2007), knowledge management (KM) and organizational learning (OL) are relatively new to tourism studies (Ghaderi & Paraskevas, 2021). This late adoption originates from multiple constraints in the sector, such as the substantial presence of small and family businesses with limited managerial expertise, heterogeneity of supply, a large short-term and seasonal workforce, and a high rate of business and workforce turnover (Cooper, 2006; 2015; 2018). Nevertheless, there is a growing recognition of the importance of knowledge to the success and competitive advantage of enterprises (Paraskevas et al., 2013). The knowledge economy emerged in the 1990s (Cooper, 2015), where knowledge management and organizational learning was recognized as one of the most crucial resources and capabilities of firms to achieve competitive advantage (Eisenhardt & Martin, 2000; Grant, 1996). The knowledge economy differs from conventional economic theory because it is based upon innovation and intellectual capital to generate value, recognizing that knowledge is more than simply information: rather it is a resource to be valued and managed (OECD, 1996). Since the 1990s, knowledge as an intangible resource, and KM itself, has attracted the interest of business management researchers (Gaviria-Marin et al., 2019) and led to the emergence of learning organizations. These are firms that successfully implement and integrate KM and OL capabilities to achieve competitive advantage and superior performance (Pemberton & Stonehouse, 2000; Sun & Scott, 2003). In addition, KM has helped hospitality organizations to internationalize as this could enhance their learning competences related to organizational ambidexterity and positively influence performance (Ubeda-Garcia et al., 2021).

Discussion and conclusions

This study implemented bibliometric methods to investigate the intersection between OL and KM in tourism and hospitality research over two decades. From the results, several conclusions can be extracted. First, while these fields of research have been well-established in other disciplines, our findings point to the immaturity of the tourism, and hospitality field with fewer citations in tourism and hospitality up until a growth stage from 2017 onwards (almost 17% annually). In other words, research on KM and OL emerged relatively late in tourism and hospitality. This is likely explained by the growing understanding of the significant role of KM and OL in enhancing organizations’ performance and competitive advantage (Hassi, 2019), organizational innovation and sustainability, and crisis management practices. These topics have been at the frontline of much research, especially in the second decade of the Second, as discussed, social capital is highlighted as a key organizational success factor that is significantly attributed to the application of KM and OL through network creation and knowledge sharing (Kim & Shim, 2018; Paraskevas et al., 2013). Both OL and KM can boost social capital and improve human resource capabilities.

Abstract

This study examines the impact of administrative management and information technology on e-government success with the mediation role of knowledge management practices. For this purpose, data was gathered from 163 public sector participants in the Al-Jouf region of Saudi Arabia. This study uses partial least squares structural equation modeling (PLS-SEM) to test and validate the research model and proposed hypotheses. The findings show that information technology and administrative management significantly increase e-government success and knowledge management practices. Moreover, the findings revealed that knowledge management practices play a vital mediating role between information technology and administrative management to make e-government success more successful and to reduce risk. Furthermore, this study strengthens the theoretical and practical implications of e-government by developing a link with socio-technical systems theory as well as with Fayol’s administrative management theory. In the end, the study recommends that policymakers and managers take serious steps to attain advantages in the application of technologies in e-government to fulfill the renewable and changing needs of beneficiaries.

Introduction

Technology has invaded all fields of life, and the importance of e-government has been increasing worldwide, not only for citizens’ ease of use but also for transparency and to eliminate corruption (Máchová et al., Citation2018; Sadik-Zada et al., Citation2022). E-government electronically provides enhancements to different stakeholders such as employees, citizens, local governments, and businesses (Chohan & Hu, Citation2022; Ciesielska et al., Citation2022). However, the actual implementation of e-governance is an extraordinary task. The administration faces multiple challenges, such as psychological resistance from citizens, the country’s digital infrastructure (websites, apps, etc.), and the legal substructure. As such, governments cannot resort to e-governance without giving due regard to challenges and objections from specific stakeholders (Bamufleh et al., Citation2021; Turban et al., Citation2021).

Successful implementation of e-governments in different countries has necessitated that administrations become online savvy. Policymakers, society, and researchers are analyzing this dramatic change (traditional to digital) in government service more closely, trying to find more appropriate implementation within the limitations of the country’s resources. Therefore, successful implementation depends on aspects such as administrative management, the use of information technology, and knowledge management practices (Abu-Shanab & Shehabat, Citation2018; Sulistiawaty et al., Citation2021).

Conclusion

In Saudi Arabia, Vision 2030 brought novelty to the production sector and also compelled the service sectors to convert from traditional to digital. Hence, e-government implications have become a strategic enabler for public management restructuring and expansion of the local economy. Many researchers agree that the e-government implementation projects have failed to attain their aims and deliver anticipated benefits. However, some factors can make e-government successful. Therefore, this study focuses on the influence of administrative management and information technology on e-government success with the mediation role of knowledge management practices in the public sectors of the Al-Jouf region of Saudi Arabia. Moreover, this research aimed to analyze the elements that influence e-government success in terms of knowledge management practices. Seven hypotheses were supported by the data. The findings disclosed that information technology and administrative management benefit e-government success and knowledge management practices. Furthermore, the findings of this study revealed that knowledge management practices play a vital mediating role between information technology and administrative management and e-government success to make it more successful and reduce the rate of risk. Therefore, this study strengthens the theoretical and practical implications of e-government by developing a link between socio-technical systems theory and Fayol’s administrative management theory. E-government can be utilized as a tool for implementing Fayol’s principles in practice, for example, by providing citizens with easy access to government services, increasing transparency and accountability, and enhancing the efficiency and effectiveness of government operations.

Abstract

     The efficient use of an organisation’s valuable human resources is crucial to its success. Organizations are embracing HRIS more and more to ensure the efficient utilization of their human resources (a relatively new technology in HRM). However, enterprises, especially manufacturing firms, are lagging in reaping the benefits of modern technology due to a slew of challenges. To close the stated gaps, the current study investigated the role of human resource information system on employees’ behavioural outcomes in selected manufacturing firms in Nigeria. The diffusion of innovation theory was used to explain the inevitability of new technology in HRM. The target population comprised managers and supervisors of Nigeria’s selected Fast Moving Consumer Goods firms (FMCGs). Specifically, the purposive sampling technique was adopted to select the participants for this study. Copies of the questionnaire was used to collect data from a diverse cross-section of the managers and supervisors. The information collected was analyzed using structural equation modeling. The findings revealed that manpower planning information, performance appraisal information and succession planning information are predictors of employees’ behavioural outcomes. It was concluded that management apprehension, employee privacy concerns, internal organisational opposition, and conversion costs are the most significant barriers to effective HRIS implementation. Finally, several quantifiable approaches to improve new technology in HRM were proffered.

Introduction

     Organizations nowadays are under pressure to reduce operational costs while also responding to client demands. It is more intense for the manufacturing sector across the globe. The usage of human resource information system (HRIS) positively impacts the company since it reduces expenses, improves communication, and shortens the time it takes to complete HR-related tasks [[1],[2]]. Despite the undeniable benefits of modern technology, most manufacturing firms, particularly small and medium-sized businesses, cannot profit from it fully. In 2012, the Institute of Management and Administration performed a poll, in the survey, respondents identified a lack of employees, a lack of budget, difficulty with time management, the need to collaborate with other departments, and a lack of information technology assistance as challenges in administering HRIS [[3]], because these are general barriers to any information system, a list of more specific barriers may arise throughout the implementation and management of HRIS. Some of these roadblocks are related to ambiguity in identifying the key people responsible for basic HRIS design, the difficulty in formulating HR policies under multiple national laws, the risk of losing personal data stored in HRIS, and the difficulty in measuring the behavioural dispositions of manufacturing employees [[4]].

Conclusion and recommendations

     With the undeniable advantages of HRIS, businesses should choose to assure successful implementation by understanding the difficult and disruptive difficulties. The findings of this study may be useful to HR executives in identifying obstacles that obstruct the efficient implementation of this technology in HRM activities. Top management support is the most important aspect of the overall success of an HRIS plan. Before addressing enhanced capabilities, an effective HRIS approach should be progressive and include the development of a stable core capability. Strategic enablement and future-facing activities such as planning and predictive analytics will be based on a solid foundation and plan. To achieve the organisational intended outcome, manufacturing firms should be prepared to work through various barriers and challenges during the HRIS deployment. Based on the findings, it was recommended that:

     Firstly, a suitable amount of time should be allocated for managers and employees to learn how to use the new system, and they should be involved as much as possible in the system’s implementation and modification, so as they have better understanding of the system’s interface. Secondly, managing change is not the same as training; nonetheless, it can be discussed at HRIS training meetings. After training, additional assistance should be given to help employees adjust to utilizing the new system on a regular basis. Managers should make it clear how and when employees can contact them with questions about the new changes, for as by email or during designated office hours. Finally, the management of the Nigerian manufacturing firms should also motivate their staff while implementing technologically friendly HRM practices in order to drive positive behavioural tendencies.

Abstract

     Transformative Organizational Change becomes more and more significant both practically and academically, especially in the context of organizational culture and learning. However computational modeling and a formalization of organizational change and learning processes are still largely unexplored. This paper aims to provide an adaptive network model of transformative organizational change and translate a selection of organizational learning and change processes into computationally modelled processes. Additionally, it sets out to connect the dynamic systems view of organizations to self-modelling network models. The creation of the model and the implemented mechanisms of organizational processes are based on extrapolations of an extensive literature study and grounded in related work in this field, and then applied to a specified hospital-related case scenario in the context of safety culture. The model was evaluated by running several simulations and variations thereof. The results of these were investigated by qualitative analysis and comparison to expected emergent behaviour based on related available academic literature. The simulations performed confirmed the occurrence of an organizational transformational change towards a constant learning culture by offering repeated and effective learning and changes to organizational processes. Observations about various interplays and effects of the mechanism have been made, and they exposed that acceptance of mistakes as a part of learning culture facilitates transformational change and may foster sustainable change in the long run. Further, the model confirmed that the self-modelling network model approach applies to a dynamic systems view of organizations and a systems perspective of organizational change. The created model offers the basis for the further creation of self-modelling network models within the field of transformative organizational change and the translated mechanisms of this model can further be extracted and reused in a forthcoming academic exploration of this field.

Introduction

     Organizational culture plays an important role in organizations’ success and failures (Johnson, Nguyen, Groth, Wang, & Ng, 2016), as organizational culture offers employees a framework they can apply to reality, which helps them to evaluate what is of significance for the organization and themselves, and what is irrelevant to the organization (Łukasik, 2018). Therefore to be successful in a change of strategy, e.g., towards more sustainability, a change in organizational culture is often inevitable (Bedford & Kucharska, 2021).

     Organizational culture is especially important nowadays as is its constant improvement in the context of Health Care, as Covid 19 is putting further pressure on public healthcare systems (Ojogiwa & Qwabe, 2021). Especially constant learning culture in healthcare organizations is vital as it supports their innovation performance thanks to human capital development (Kucharska, 2022). Furthermore, communication and cooperation patterns between employees directly impact care for patients, so demanding circumstances lead to lower-quality patient outcomes (Johnson et al., 2016). Patient safety is naturally the healthcare system’s priority, hence many healthcare organisations have deeply embedded safety-oriented cultures. To prevent healthcare safety-related harms, the Institute of Medicine (IOM) recommends a culture of safety, understood as a constant improvement of patient care (Kohn et al., 2000).

Discussion & conclusion

     This paper was based on material from (Rass et al., 2022). The goal of this research was to further explore the field of transformational change, in the context of organizational learning and culture by computational modelling of organizational and individual processes. This specifically realizes itself in the objective to create an adaptive multi-order self-modelling network model that conceptualizes and approximates transformative organizational cultural change. The implemented mechanisms of organizational processes were based on an extensive literature study and grounded in related work in this field (Canbaloğlu et al., 2021), creating the described computational model of this study.

6.1. Evaluation of the computational model for the research focus

     To confirm the validity of the created computational model, a scenario and variations to it were created, enabling us to compare the models’ emergent behaviours. To further substantiate the model, the results of the variations of the scenario got compared to the base scenario, to gain knowledge about possible network effects (is there a better way to say something like “observe interplays and isolations of the mechanisms” again).

Abstract

     Knowledge management for high-tech products, based on innovative product architectures and components, is a critical issue for market satisfaction. Scientific research has widely investigated the competitive advantage that product knowledge owned by Original Equipment Manufacturers (OEMs) has on product innovation. Nonetheless, the linkage between OEMs’ accumulated knowledge on single modules and customer satisfaction is less explored. The article aims at identifying what level of knowledge OEMs should have on both the single modules and the whole product architecture to achieve better customer satisfaction. The research method uses text mining techniques on patent documents to detect associations of modules and product knowledge with patented technologies. Regression analyses are thereafter performed to test the linkage of such a knowledge with customer satisfaction using SPSS. The explorative analysis of the smartphone industry demonstrates that an effect on the final market is found for specific modules, such as application processor, camera and touchscreen controller.

Introduction

     In an era of globalization, featured by new digital technologies and extremely variable markets, products are becoming increasingly complex and customized (Cammarano et al., 2021, Cappa et al., 2021, Olsen and Tomlin, 2020). Effectively managing the complexity of high-tech products featured by modular architecture may require a specific level of knowledge. Knowledge management is an essential and strategic element for a company’s competitive advantage (Gloet and Terziovski, 2004, Pereira et al., 2021, Yang, 2010). In particular, companies performance is highly dependent on the exploitation of internal knowledge resources to create greater value for the end product (Alavi and Leidner, 2001). From managerial literature, several theoretical developments, such as the ‘Knowledge Based-View’, affirm that the innovative abilities of companies strictly depend on intellectual capital and knowledge (Lam et al., 2021, Subramaniam and Youndt, 2005, Xie et al., 2018b). Moreover, it is well-known that, in order to gain cost and production flexibility, many high-tech companies employ modular product architectures as a competitive strategy to manage product complexity (Garud and Kumaraswamy, 1995, Grant, 2005). Specifically, a modular product architecture simplifies the complexity of product development by defining the design of the single modules which will be integrated into the end product through standard interfaces (Baldwin and Clark, 2002).

Conclusions

     The study investigates the relationship between knowledge management, modular products and customer satisfaction in the smartphone industry. Patent data provides an indication of the technological knowledge possessed by the company, while customer satisfaction was measured through a total score based on online reviews and opinions. The use of text mining techniques supported the decomposition of a complex product into several modules. Specifically, the patent content analysis defined different levels of knowledge on the product and smartphone modules. Using this approach, it was possible to analyse the association between knowledge on single modules and customer satisfaction. The results provide a range of insights, indicating on which modules knowledge needs to be preserved for the OEM in order to increase customer satisfaction.

     The use of patent data to identify the stock of knowledge a corporation possesses is one of this study’s drawbacks. In fact, not all inventions are filed for patents and, aspects of tacit knowledge are not considered. Future research will aim to analyse other sectors with modular products such as automotive. A further direction of future research might involve analysis on a bigger and more recent sample of smartphones, also considering other modules besides the ten studied in this article.

Abstract

     With intensifying competition and increasing dependence on external partners, open innovation has been becoming an inevitable and prevalent strategy to achieve long-term competitive advantage. Considerable research has investigated the benefit of open innovation, the mechanism through which open innovation translates into sustainable competitive advantage have yet been well examined. Drawing on the strategy-competence-competitive advantage framework and the knowledge-based view, this study examines the role of ambidextrous organizational learning in mediating the relationship between open innovation and sustainable competitive advantage as well as the moderating role of knowledge management capability. Based on data collected from 269 Chinese high-tech enterprises in 2021, we found that open innovation contributes to sustainable competitive advantage through enhancing organizational learning including both exploratory and exploitative learning as well as their balance. Moreover, knowledge management capability positively moderates the relationships of open innovation to exploration and exploitation as well as their combination. Research and practical implications are discussed.

Introduction

     As a result of globalization, technological complexity, increased competition and resource scarcity, organizations are changing and adopting a more open, cooperative approach to building their competitive advantage (Barrett et al., 2021; Lewis et al., 2010). Hence, open innovation has been becoming an important concept in both academic research and industrial practice; it refers to “the use of purposive inflows and outflows of knowledge to accelerate internal innovation, and expand the markets for external use of innovation, respectively” (Chesbrough, 2006). Compared with closed innovation, open innovation permits firms to explore outside knowledge and to externally exploit existing internal resources to gain a competitive edge (Drechsler and Natter, 2012; Popa et al., 2017). The more a business interacts with other organizations, the higher its chances of acquiring external ideas, capabilities, knowledge, technology and other intangibles, and the greater its chances of successful innovation (Greco et al., 2016). Moreover, the complementarity and collaboration of internal and external innovation resources will gradually improve enterprises’ innate innovation capability, helping them to ultimately form their own core competitiveness (Lichtenthaler, 2011).

Results

Hypothesis testing

     Table 4 shows the descriptive statistics and correlation analysis on all variables. Before the regression analysis, we mean-centered all variables to minimize multicollinearity. After centering, the results revealed that the VIF values of each model ranged from 1.029 to 3.579, and the tolerance was >0.100, implying no serious multicollinearity problem (Kock, 2015). We also analyzed the sample proportion; the sample proportion of balanced learning was 47.584 %, and the sample proportions of “high exploration-low exploitation” and “low exploration-high exploitation” of imbalanced learning were 26.022 % and 26.394 %, respectively, which met the requirements of polynomial regression (Shanock et al., 2010). The empirical regression results of this paper were depicted in Tables 5 and 6. Table 5 showed that open innovation had a significant, positive effect on sustainable competitive advantage (Model 9, β = 0.49, p < 0.001), supporting H1. In addition, open innovation had a significant, positive effect on exploratory learning (Model 1, β = 0.34, p < 0.001), exploitative learning (Model 3, β = 0.47, p < 0.001), OAB (Model 5, β = 0.25, p < 0.001), and OAC (Model 6, β = 0.17, p < 0.05) respectively. It can be seen from Table 6 that exploratory learning (Model 10, β = 0.51, p < 0.001), exploitative learning (Model 11, β = 0.64, p < 0.001), OAB (Model 14, β = 0.22, p < 0.001), and OAC (Model 13, β = 0.10, p < 0.05) had significant, positive effects on sustainable competitive advantage. Thus, we further tested the mediating effect via the SPSS Process V3.3 plugin performing Bootstrap 5000 repeated sampling to test whether the confidence interval at the 95 % level contains 0 (Hayes, 2017). The mediating effect value of exploitative learning was 0.25, and the confidence interval was [0.17, 0.32], thereby supporting H2a. The mediating effect value of exploratory learning was 0.13, and the confidence interval was [0.07, 0.19], thus supporting H2b. The mediating effect value of OAC was 0.01, and the confidence interval was [− 0.01, 0.05], which did not support H3a. The mediating effect value of OAB was 0.02, and the confidence interval was [0.01, 0.05], supporting H3b.

Abstract

     Scholars have emphasised the importance of green settings in today’s business paradigms. Studies on green behaviour have produced a plethora of noteworthy discoveries, whether focused on financial success, individual capabilities, or development. However, despite significant growth in interest in green business practices, the relationship between individuals’ willingness and green competencies has received little attention. This article used the customised green competencies conceptual model to investigate how green skills influence organisational performance and their relationship with the willingness moment. This article developed an innovative human resource management approach to address these difficulties. A questionnaire was used to perform empirical statistical research with 516 respondents from Serbian universities. Different mathematical and statistical methodologies were used to analyse the results. The findings corroborate the suggested theoretical model, and they suggest that green competencies will influence people’s willingness to participate in green activities. This article gives new information on human behaviour and organisational effectiveness in a green atmosphere. It includes managerial and practical consequences and recommendations for businesses looking to improve their social responsibility and environmental sustainability

Introduction

     Rapid development as a result of technology and scientific developments and many social, health, and financial crises in recent decades and worldwide trends have had a significant impact on business and the environment [1,2]. In today’s global business climate, the only certainty is uncertainty. Many ongoing modern concerns have prompted changes in how organisations think about their objectives. Due to the ever-changing business environment in the age of globalisation, businesses face numerous challenges [3]. Recent difficulties and globalisation have a catalytic effect in all aspects of contemporary life and business [4], driving organisations to grow resiliently and sustainably. To preserve and acquire a competitive edge, organisations must adapt their business models to be more inclusive, pro-environmental, and innovative. Innovation for more significant influence entails developing innovative products or procedures to assist the organisations’ beneficiaries and effectively address critical challenges [5]. The growing need for sustainable techniques can be seen in all industries [6], and there has recently been a slew of studies on sustainability and financial performance [7].

Conclusions

     According to the findings, the aim of the paper was fulfilled. Natural green competencies, acquired green competencies, and attitudes toward green behaviour of an individual affect the willingness of the same individual. Furthermore, university students are involved in environmental protection, although their attitudes and understanding about environmental preservation vary. However, much more can be done to raise student understanding of this critical issue. In this regard, both students and universities should work harder to promote environmentally friendly behaviour and green competencies, leading to improved green performance.

      Green settings have become an essential part of the contemporary business environments, and it forces organisations to shift business paradigms to be more inclusive, proenvironmental, and innovative to maintain and gain a competitive edge. Furthermore, every forward-thinking organisation should consider incorporating sustainability into its processes to build future growth strategies. Green competencies of individuals are an essential part of this process. This paper endeavoured to examine how organisational performance is influenced by green competencies and willingness of individuals, and their interdependence and mutual relations. As a result, it can be concluded that a more inclusive and pro-environmental approach will have direct and indirect impacts on organisational growth, financial performance, and the environment. Accordingly, it means that embracing modern pro-environmental trends and nurturing green competencies benefit organisations in many ways.

Abstract

     Artificial Intelligence (AI) is increasingly adopted by organizations. In general, scholars agree that the adoption of AI will be associated with substantial changes in the workplace. Empirical evidence on the phenomenon remains scarce, however. In this article, we explore the adoption of AI in the context of knowledge work. Drawing on case study research in eight German organizations that have either implemented AI or are in the process of developing AI systems, we identify three pervasive changes that knowledge workers perceive: a shift from manual labor and repetitive tasks to tasks that involve reasoning and empathy, an emergence of new tasks and roles, and an emergence of new skill requirements. In addition, we identify three factors that are conducive to the development of AI systems in the context of knowledge work: leadership support, participative change management, and effective integration of domain knowledge. Theoretical and managerial implications are discussed.

Introduction

     Advancements in the field of Artificial Intelligence (AI), combined with interrelated developments such as the growth of cloud-based services, have enabled more capable applications and a more wide-ranging adoption of AI by organizations [1]. Organization researchers are therefore increasingly interested in studying how the use of AI shapes and is shaped by organizations [2,3]. One question, in the context of this larger phenomenon, is how the adoption of AI by organizations shapes and is shaped by the world of work [3–5].

     Scholars from various disciplines generally agree that the increasing adoption of AI will fundamentally change work [6–8]. The self-learning capabilities of AI algorithms imply that these changes even concern cognitive non-routine tasks performed by knowledge workers [3,9,10], including those of experts in fields such as law [11], medicine [12], and marketing [13]. Where scholars disagree, however, is what these changes will actually look like.

     Labor economists generally assume that AI and automation will impact employment [6,9]. In an often cited article, Frey et al. [14] predicted that a substantial proportion of jobs could be automated by AI in the near future. Although such predictions failed to materialize to date [15], labor economists continue to focus on how AI and automation impact employment [16].

Results

     In this section, we will summarize the findings of our analysis. Therefore, we will first summarize what changes knowledge workers perceive in association with the adoption of AI. Next, we will present conditions that are conducive to the adoption of AI in the context of knowledge work. Table 2 provides an overview of our findings.

Perceived Changes in the Workplace

     Based on our analysis, we identify three broad changes associated with the adoption of AI in the context of knowledge work: (1) a shift from manual labor and repetitive tasks to tasks that involve reasoning and empathy, (2) the emergence of new tasks and roles, and (3) the development of new skills and/or skill requirements.