Purpose This paper aims to review the literature on the relationship between the implementation and performance of 4.0 industrial revolution (IR) technologies and explores the extent to which the effects of several internal and external contingency factors on these relationships have been...

Research Question: Under which conditions is the adoption of activity-based costing (ABC) beneficial to the business-unit and, hence, represents the optimal costing system design (CSD)? Motivation - Identifying the situations under which ABC is beneficial with regard to the performance of the...

In einer zunehmend digitalen Arbeitswelt gewinnt die Frage an Bedeutung, wie IT-Aufgaben bestmöglich abgewickelt und organisiert werden können. Aktuelle Entwicklungen führen hierbei vermehrt dazu, dass IT-Tätigkeiten, mit der Zustimmung der IT-Abteilung, durch einzelne Fachbereiche...

In this study of small and medium-sized enterprises (SMEs) operating in German key technology industries, we investigate whether cooperating with others is an effective strategy for SMEs to enhance their organizational agility. Taking a contingency perspective, we are specifically interested in...

Traditional ways of managing information technology (IT) service providers are no longer applicable as companies use more and more services provisioned in the cloud. Therefore, organizations are looking for new ways to manage their relationship with cloud providers. The shift from...