This research aimed to: (a) analyze the influence of strategic management accounting information on business strategy, competitiveness, and sustainable performance; (b) investigate the role of mediating variables on business strategy and competitiveness, and (c) study the role of moderating...

Purpose: This study explores the barriers to adopting Industry 4.0 technologies within the pharmaceutical manufacturing sector. Despite the potential for transformative benefits, the sector has been slow in embracing these technologies due to unique regulatory and operational challenges. This...

This research explores how the information technology capabilities of board directors contribute to firm performance. Using a multisectoral sample of 3752 observations from 2008 to 2021, comprising 268 companies listed in the S&P 500 index, a discontinuous growth model was applied to analyze...

This study examines how digital transformation (DX) unfolds in Small and Medium-sized Enterprises (SMEs) through an analytical integration of dynamic capabilities (DCs) and service-dominant logic (SDL). While DX research is abundant, existing studies tend to discuss internal organizational...

This study investigates how strategic foresight can enhance FinTech governance and policy resilience in emerging economies, using Kuwait as an illustrative case. It aims to identify which foresight interventions should be prioritized across alternative futures to strengthen innovation, security,...

This research aims to record hotel owners' perceptions as subjective measures of the degree of integration of local traditional cheese varieties in the hospitality sector. Within the context of cheese tourism, this specific type of alternative tourism is operationalized through B2B co-creation...

This human resources management project was carried out by the University of the Algarve to apply an innovative vision of agile practices to the hospitality and tourism sector. Recently, agile human resources have attracted increasing interest among professionals. Starting with the Agile...

This study investigates the internal antecedents of Strategic Learning Capability (SLC) within volatile business environments. Specifically, it explores the tripartite relationship between occupational subculture, the cognitive process of sensemaking, and the multi-dimensional facets of SLC...

Roadmapping is widely used as a collaborative management tool for innovation planning; however, how stakeholders co-create value throughout the roadmapping process remains insufficiently evidenced and operationalized. Drawing on service-dominant (S-D) logic and stakeholder integration, this...

The economic and legal framework is transforming with the change in the globalization paradigm, accompanied by structural and quantitative changes in intellectual property assessment. This study aims to justify commercialization and analyze the innovation management of intellectual property as a...

Firms are facing a substantial challenge in their journey towards a twin transformation to achieve greater environmental sustainability and digitalization simultaneously. Research lacks a deeper understanding on how firms respond to the need for a twin transformation. This study examines...

This study examines how digital competencies, digital human resource management, and organizational culture influence the digital transformation of small and mediumsized enterprises (SMEs) in Lima, Peru. A quantitative, non-experimental, cross-sectional approach was applied to a sample of 307...

Environmental turbulence, which reflects the degree of complexity, volatility, and unpredictability of the external environment, impacts the performance of logistics service providers (LSPs) and has become vital for LSPs in recent years. Managers depend on logistics capabilities to hedge...

The COVID-19 pandemic exposed systemic vulnerabilities in financial markets and raised pressing questions regarding the resilience of technology and entrepreneurship under shock. This study investigates whether two innovation-intensive sectors, technology and pharmaceuticals, exhibited...

This study examined the relationship between employees' personal work values, their alignment with organizational values, and their effects on employee engagement and turnover intention, with a focus on generational differences. Drawing on the Person-Environment Fit framework, the Job...

A growing interest in digitalisation provides continuous support for corporate governance in addressing strategic decision-making under uncertain environments. Although an increasing number of studies provide valuable insights and practical implications, limited research examines specific CEO...

This study investigates structural interactions and synergies among the Sustainable Development Goals (SDGs) in the European Union using a data-driven clustering and multivariate analysis approach. The empirical basis is a panel for the EU-27 spanning 2000-2024, drawn from the Europe Sustainable...

This study examines the extent to which a firm's business strategy shapes its strategic and audit risk profiles, and whether these risk characteristics ultimately manifest as measurable auditor-client disagreements. Auditor-client disagreement is operationalized using a direct, disclosure-based...

This study investigates the strategic drivers and performance outcomes of open innovation in Vietnamese manufacturing firms, with a particular focus on entrepreneurial orientation, proactive environmental strategy, and adaptive capacity. Grounded in the Natural Resource-Based View and Dynamic...

"Redefining Management: The Manager/Leader-Relevant Stakeholder Paradigm presents a groundbreaking shift in management philosophy, theory, and practice, introducing the innovative concept of the manager/leader-relevant stakeholder. This paradigm challenges the traditional manager-subordinate...

Despite existing evidence indicating that organizational learning positively influences dynamic capabilities, the complex and dynamic interplay of leadership in this process still remains incomplete. Organizational learning models note that leadership is embedded in the development of dynamic...

In a context characterized by increasing competitive pressure, supply chain collaboration has gained greater relevance and lean principles have been integrated into supply chain management to address the challenge of achieving better organizational performance. The purpose of this study is to...

Drawing inspiration from Oliver Williamson's work, we employ a 'discriminating alignment' approach to explain how established organizations select and govern external sources of innovation. Our framework integrates 'standard' governance mechanisms, such as licensing and joint ventures, with...