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The purpose of this study is to investigate how French business schools managed the change to Emergency Remote Teaching (ERT) during the COVID-19 lockdown and to propose a rudimentary framework based on the Technology Acceptance Model.

This paper uses exploratory in-depth case studies in four French business schools to analyze the influence of the COVID-19 pandemic on the transition to Emergency Remote Teaching and whether it may lead to long-term Online Learning.

Results of this study show that, despite several constraints, French business schools efficiently managed the transition to Emergency Remote Teaching. The findings also suggest that schools may provide Online Learning as way to increase their course offerings.

This paper contributes to the extant literature on COVID-19 and organizational management by being one of the first studies to explore how French business schools made the transition to Emergency Remote Teaching and its potential long-term impact. To the best of the authors’ knowledge, this is the first paper to apply the Technology Acceptance Model to the digital transformation of the French business schools during COVID-19.

This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the underlying decision-making processes behind this policy reluctance to further understand the continuous phenomenon of rare voluntary IFRS adoption.

It reports on fieldwork evidence obtained in situ by in-depth interviewing in Mandarin. It uses qualitative methods, complemented by quantitative cost-benefit metrics of IFRS adoption. It presents five diverse illustrative case-study vignettes, using a judgment sample based on expert opinion.

While the net-benefits of implementing IFRS varied across firms, this study’s unanimous finding was that no firms (in the sample or population) adopted IFRS early, despite stated intentions to the contrary. The key reasons for shunning early IFRS adoption were found to be frequent changes in regulations, insufficient benefits from adopting IFRS and the undermining of comparability across companies, compounded with scarce preparation time. Further, this study found that the Taiwanese accounting regulator’s reluctance toward IFRS adoption, partly caused by a long-standing US influence, contributed to this anomalous outcome.

This study recommends two critical policy changes: more realistic timelines and less frequent regulatory changes.

To the best of the authors’ knowledge, this is the first study to investigate the reasons behind the anomaly of no early adoption of IFRS in Taiwan, using new primary data and illustrative case studies. Its novelty lies in extending understanding beyond the existing quantitative literature on accounting standards, using new “thick” qualitative evidence on motives for such choices and decision-making processes, which have been neglected in previous work.

Whereas belongingness and its proximate constructs have been explored in various contexts, an understanding of what it actually is in organisational contexts remains elusive. This paper aims to explore employees’ experiences of belongingness at work to better understand what belongingness means in a work context.

Data were collected from in-depth interviews with 12 participants in the United States and New Zealand over two time periods. Grounded theory methodology was used to develop themes and categories to understand the structure of the data.

The data revealed an overarching theme of “self” represented by three categories: identified as the “unveiled-self,” the “relational-self” and “the seen-self.” The data further reveals how employees covertly survey the organisational environment for cues of belongingness and moderate their behaviour accordingly.

This study’s small, culturally homogenous sample may limit generalisability. Future research could explore cross-cultural differences in belongingness at work using diverse samples. Examining belongingness and self-concept could provide further insights into authenticity and fitting in at work.

Organisations should promote authentic interactions, meaningful recognition and psychological safety for self-expression. Informal conversations strengthen relationships, but efforts must feel genuine. Encouraging authenticity, recognising contributions sincerely and creating opportunities for organic social interaction can cultivate a culture of belonging.

The three dimensions of “self” illuminate the importance of authenticity, meaningful workplace relationships and recognition as unique components of belongingness at work.

There is a growing interest among academics, government agencies and private organisations to examine the scale, characteristics, and impact of Open Innovation (OI). Studies have examined these issues mainly in the context of a developed world. Because firms in developing economies face unique challenges of OI such as building networks, inter-firm interactions, collaboration for resource utilisation and knowledge sharing, these warrant an examination of the theoretical relationships between the antecedents of OI and their impact on performance as well as mediators of these relationships. Therefore, this study develops a comprehensive OI framework to measure open innovation and analyse its effect on the innovation performance of Indian IT organisations.

Theoretically, the study draws upon the Resource-Based View, Relational View, and Absorptive Capacity theories. Empirically, a survey questionnaire was distributed to Indian IT organisations through the online survey tool “Qualtrics”. The research framework was tested using the data collected from 346 Indian IT organisations.

The results highlight the positive effect of OI activities on innovation performance and the mediating role of absorptive capacity. IT organisations with a higher inbound knowledge and absorptive capacity demonstrated better innovation performance.

This study is limited to understanding the mediating effect of absorptive capacity for inbound innovation. Future studies into the mediating role of desorption capacity could reveal its impact on innovation performance.

From a management perspective, this knowledge will enable managers and policymakers to emphasise OI to achieve better innovation performance. This knowledge will provide both government decision-makers and IT managers with definite OI implications for innovation performance.

The main contribution of this study lies in exploring the interconnectedness among IT organisations and collaborative processes on OI and innovation performance. This empirical study pinpoints the causes and sources of OI that would lead to innovation performance and the mediating role of absorptive capacity in achieving innovation performance. It extends the empirical base of OI scholarship based on firms in an emerging economy.

The study looks into the idea of Circular Economy through the lens of stock market performance. More specifically the authors examine if a company's association with the innovative and environment friendly disposal practices has an implication on its stock market performance.

The study adopts a quantitative approach to derive conclusions. The market efficiency and excess volatility are estimated using OHLC measures for more accuracy. For robustness checks VRatio, bootstrapping and simulation are used as detailed in section 3.2 of the study.

The study estimates show a clear sign of excess volatility in the majority of the stocks under consideration. That confirms that the market is highly fragmented for Circular Economy–focused stocks. These types of stocks are often cyclical in nature and can offer a variety investment opportunity in the short to medium term. In addition to it the study estimates confirm that Circular Economy–focused stocks show limited signs of market efficiency. Thus, unlike ESG investment the concept of Circular Economy investment is a bit more ambiguous to the global investors.

The present study is first of its kind that looks into the idea of Circular Economy through the lens of stock market performance.