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This study aims to examine the impact of an organization’s digital transformation capability (DTC) on its dynamic capabilities and strategic depth, which, in turn, could impact the organization’s international market growth (IMG). This study also investigates the moderating role of leadership support (LES) in using the DTC.

The study reviews various kinds of literature related to international marketing, dynamic capabilities, digital transformation, strategic marketing and LES. Following this, a dynamic capability view is adopted to develop a research model. This research model is later tested using partial least squares structure equation modeling with data from 385 respondents from different types of organizations.

The study demonstrates that an organization’s DTC significantly enhances its dynamic capabilities and strategic depth. LES is vital for effectively applying and leveraging DTCs since it influences the association between DTCs, competitive advantage and global marketing intelligence. The study also recognizes that strategic depth and dynamic capabilities contribute to IMG.

The study uncovers the impacts of DTCs, influencing IMG. The study also provides valuable insights regarding the role of leadership in effectively leveraging the organization’s DTCs. It suggests the organization’s management should invest in improving DTC.

This study contributes to the prevailing literature on DTC, leadership and IMG. The study highlights the importance of DTC and how it impacts more established capabilities and leads to IMG of the organization. Further, this study is also unique as it establishes the importance of LES in leveraging the maximum benefits of the DTC.

This paper aims to better understand auditing practices as a social phenomenon and management practice through a comparative historical analysis of the emergence of statutory auditing in three European countries, namely, France, Great Britain and Germany between 1844 and 1935.

The authors’ approach is a comparative history relying on a literature review, books pertaining to the period of interest and relevant archives.

The three countries’ trajectories were similar. All featured the promulgation of acts at the second half of the 19th century, the development of the accounting profession and the introduction of new acts to further strengthen statutory auditing around the Great Depression. However, each country took a different path because of the degree of regulation. For instance, the regulation strength and the degree of professionalism differed considerably by country. Business secrecy was also a departure point; it ranged from the rejection of auditors as intruders in France to Germany’s exclusively internal auditing and the UK’s peer auditing. The countries also differed on perceptions of the auditor’s role. Auditors were seen through the lens of a general interest mission in France, as advisors to internal governance bodies in Germany and as shareholders’ agents in Great Britain.

This paper compares three main European countries in the specific context of the introduction of statutory auditing. The findings of this paper are helpful for the international harmonization of auditing standards, as the derived insights provide a better understanding of the differences in the standards’ implementation.

The purpose of this study is to show that as technologies expand the personalization capabilities of advertisers and that intrusive ad formats online and in mobile contexts raise privacy and control concerns, this emerging area requires better understanding.

The model tests antecedents and outcomes of advertising intrusion based on surveys of 170 respondents and structural equation modeling. Personalized mobile ads, privacy concerns and perceived vulnerability heighten intrusion, leading to resistance behaviors like avoiding ads and negative brand attitudes.

The findings offer several practical implications for marketers targeting youth to balance relevance with transparency in personalized communications to avoid irritation that damages brand perceptions and relationships. The authors believe the article contributes uniquely to the literature at the intersection of interactive marketing technologies, privacy concerns and adolescent consumers – an impactful yet understudied demographic. The rigorous methodology also advances knowledge of advertising intrusion phenomena.

As with all research, it is important to recognize the limitations of this work that can be taken advantage of in future avenues of research. Firstly, the authors did not consider demographic variables, such as gender, and psychographic variables (lifestyle, personality, etc.), as factors that may influence advertising intrusiveness. Secondly, the authors limited the consequences of intrusion to the variable resistance over time, since several consequences can be studied in this context. Further investigations may remedy those limitations by integrating additional variables into the models, as well as resistance proxies. Besides, a new path for research would consider a breakdown of the age range of teenagers, i.e. the beginning, the middle and the late teenage years.

The discoveries from this study have significant implications for marketers and organization. The authors therefore recommend that companies commit to creating value through personalization and implement techniques to reduce consumers’ privacy concerns “personalizing mobile advertising involves several important aspects including choosing the right target market, sending users relevant and wanted information and creating personalized advertising contents” (Wang et al., 2019). One way forward, in an environment that will be even more connected in the future, is for companies to request only the data that is relevant and necessary for the smooth running of their business and to integrate privacy practices into their operations.

This research can contribute to the development of a theory on the role of advertising intrusion in shaping adolescent behavior. The research model has enabled us to deduce the impact of personalization on the perception of an advertising intrusion, providing us with information on the importance of elements provided by the company, such as the importance of the characteristics and beliefs of the adolescent consumer, i.e. perceived privacy concerns and risks, in deciding whether or not to participate in personalization. The conclusions of the study therefore highlight the need for companies to adapt their marketing strategy to remain consistent with new expectations, i.e. to conceive personalization and privacy as two consubstantial issues.

A study was conducted in Gran Canaria to analyse the driving factors that lead to higher loyalty amongst tourists staying in green hotels.

A conceptual model was designed to assess whether circular preferences and behaviour amongst guests (at home/in the hotel) and a hotel’s environmental policy affect guest loyalty to green hotels. A survey in hotels collected 211 responses. A new conceptualisation of the loyalty to green hotels construct was defined.

The model detects key success predictors and connects them to different measures to improve performance in terms of circular hotel practices. This paper identifies tourist segments with more pro-circular behaviour and the highest loyalty levels to green hotels and uses a multi-group analysis by partial least squares to assess the moderation of control variables for the proposed theoretical model, identifying segments with more pro-circular behaviour and loyalty levels to green hotels.

This study determines tourism segments with higher loyalty to green hotels by analysing commitment levels across market segments. The findings help eco-friendly hotels design plans to attract and retain guests that are environmentally aware and evaluate their acceptance of circular behaviour. Insights also support revenue strategies to encourage repeat business.

The study enhances research on tourists’ circular behaviour by focusing on island destinations, bridging a gap from continental studies. It highlights 3R-based practices, explores factors like gender, age, booking channel, board and traveller type that influence pro-circular behaviour and offers insights for destination management organizations and hotel marketers to attract long-term sustainable demand.

Social innovation (SI) is seen as a cornerstone for addressing the major social and environmental challenges of today’s world.Given that multinational enterprises (MNEs) play a crucial role in contributing to a more sustainable world, this leads us to wonder about the potential of these innovation initiatives in the context of these firms. This systematic literature review aims to explore SI within these firms and suggest future research avenues, as well as highlight the implications of the subject.

Based on the analysis of 46 articles, this paper employs the PRISMA method to conduct a systematic literature review on SI within MNEs.

Drawing from the analysis of the results, this paper observes that SI within MNEs is generally mobilized within the framework of other responsible conceptualizations such as Corporate Social Responsibility (CSR); however, it remains a crucial lever for value creation in MNEs. Additionally, this review asserts that social innovation within MNEs acts as a catalyst for sustainability, social change, institutional effectiveness and knowledge sharing within these firms. Moreover, it illustrates the conditions for the success of this innovation in MNEs, including addressing the instrumental needs of target users, committing to the long term, the ability to shape the environment, maintaining a strong position among stakeholders and adapting new technologies.

This review offers a nuanced exploration of how SI manifests within MNEs, examining its diverse conceptualizations, functions and the conditions necessary for success. Building on this analysis, it highlights key theoretical, practical and policy implications, along with a series of research questions designed to establish a solid foundation for future research.

Using AI to strengthen creativity and problem-solving capabilities of professionals involved in innovation management holds huge potential for improving organizational decision-making. However, there is a lack of research on the use of AI technologies by innovation managers. The study uses the theory of appropriation to explore how specific factors – agile leadership (AL), innovation orientation (IO) and individual creativity (IC) – impact innovation managers' use of generative AI tools, such as ChatGPT (CGA).

The research model is tested through a large-scale survey of 222 Italian innovation managers. Data have been analyzed using structural equation modeling following a two-step approach. First, the measurement model was assessed to ensure the constructs reliability. Subsequently, the structural model was analyzed to draw the conclusions on theorized model relationships and their statistical significance.

The research findings reveal positive associations between IO and IC with CGA, demonstrating that innovation managers who exhibit strong innovation orientations and higher Individual Creativity are more likely to adopt and personalize ChatGPT. However, the study did not confirm a significant association between AL and CGA.

Our findings have important implications for organizations seeking to maximize the potential of generative AI in innovation management. Understanding the factors that drive the adoption and customization of generative AI tools can inform strategies for better integration into the innovation process, thereby leading to enhanced innovation outcomes and improved decision-making processes.

This article aims to evaluate the current state and planned progress of lesson study (LS) in Switzerland, specifically focusing on the efforts made by different university teacher education institutions across three language regions of the country.

First, a literature review is carried out to establish the LS research situation in Switzerland. In a second step, LS projects implemented in three different language regions across Switzerland and key findings thereof will be presented.

LS in Switzerland has progressed in terms of research, as can be seen from the publication of 18 papers from seven different universities and classified into three categories. The majority of these papers stem from the Lausanne Laboratory Lesson Study. Swiss LS has also attracted attention in some neighbouring countries. Nevertheless, the sustainability of the LS process in Switzerland is still in its infancy. Some unfavourable factors are due to the cantonal and versatile structure of the Swiss education system. However, thanks to the centre of expertise for LS at Lausanne University of Teacher Education, LS is expanding to other regions of Switzerland.

While this paper does not delve into extensive research on the development of LS in Switzerland, it highlights the need for further research to analyse the conditions and constraints impacting the sustainability of learning communities in the country.

This paper represents the first literature review specifically addressing LS in Switzerland, offering a comprehensive assessment of its research development. Additionally, it is the first study to examine the development of learning communities across different language regions of the country. Moreover, it shows how LS can be implemented and adapted to the varied educational preconditions in Switzerland.

The study explores the connection between foresight and Artificial Intelligence (AI) methods in a community within an environment of social instability in Colombia. It aims to contribute to research on aligning these methods for future-shaping, with the goal of enhancing shared governance, peer learning and collective learning among traditional decision-makers and local communities in emerging countries. The study seeks to foster a community of social actors who are likely to engage constructively in strategic dialogues. To enhancing shared governance and learning a hybrid model is synthesized, combining foresight and computational intelligence.

The case study explores the integration of computational intelligence and foresight through Gaston Bachelard's (Bachelard, 1936) phenomenology concept of ante-perception. The mathematical representation of the cone of scenarios provides a structured way to explore multiple future pathways, allowing communities to visualize and compare different trajectories and make informed decisions amid uncertainty. The model facilitates critical reflections on present assumptions, deepening insights into future scenarios. Ante-perception challenges traditional approaches to foresight by encouraging a break from established experiences, allowing for novel insights into possible futures. When enriched by computational intelligence, this reflective process is further strengthened by quantitative approach scenario modeling.

This research develops and tests a proposal that includes the logic and methods for constructing a mathematical representation of the cone of scenarios. This process, which is interactive and deliberative, is driven by anticipation and combines qualitative and quantitative approaches within a context of high uncertainty. By combining the critical reflection facilitated by ante-perception with the predictive power of computational intelligence, the model allows communities to transcend established thought patterns and explore innovative future possibilities. This integrative approach helps them envision and work toward social self-transformation.

The article aims to identify the creation of scenarios in contexts of high uncertainty, to respond to the needs of communities in emerging countries to manage change.

This article explores a novel approach to using foresight for address collective intelligence by developing a shared future vision in high-uncertainty contexts within local communities in emerging countries. The application of the hybrid model demonstrates that foresight is a key innovative social tool for developing long-term strategic reflection and planning for territories.

In developing long-term reflective processes, explaining phenomena, mechanisms and correlations requires the use of value judgments. This set of value judgments requires a representation that facilitates their treatment, helps to account for their behavior during the inference process to form a shared future vision. Consequently, ensuring the recognition of the opinions of local communities through participatory discussion spaces and their subsequent refinement, from a technical perspective, aims to illustrate the development of this social construction process. While similarities exist, differences add value through a transfer process, often subconscious. This process stimulates collective learning and builds capacities as knowledge is developed through inquiry, evaluation, interpretation and generalization.

This research provides a unique hybrid model that fosters collective learning and engagement by integrating local community perspectives with advanced computational intelligence methods. By facilitating both reflective and quantitative approach future-shaping, it offers a practical framework for addressing uncertainty while empowering communities to shape their own futures. It underscores the importance of recognizing local community views through bottom-up participatory discussions, thereby widening the stakeholder community to active engagement in addressing broader societal issues. The case study focuses on community collaboration in Puerto Gaitán, a Colombian municipality.

The purpose of this paper is to shed light on the studies regarding the influential elements that contribute to the sustainability of continuous improvement (CI) programs. It aims to define the notion of sustainability and to identify and explore the influential elements that could encompass such a definition.

A comprehensive literature review was conducted to categorise various interpretations of sustainability into distinct dimensions. This approach also identified 16 influential elements that have the potential to sustain CI programs. A self-assessment survey involving 80 French companies was used to evaluate these elements through the Plan, Do, Check, Act framework. In addition, a maturity-benchmark model is introduced to help evaluate the degree of maturity of the most influential elements of CI programs.

The results highlight the inherent paradox in sustaining CI programs, where robustness and adaptability must coexist. The study identifies a relationship between influential elements and organisational maturity levels, offering actionable insights to help companies advance through these stages. Human-centered elements, such as leadership and employee engagement, have the greatest impact on CI sustainability, emphasizing the importance of fostering a people-centric culture. Conversely, operational elements are less influential, suggesting a need for balanced strategies.

This paper discusses a topic that is rarely addressed, namely, how to sustain CI programs within a CI framework. This paper provides a novel synthesis of influential elements and their relationships to organisational maturity within a CI framework, challenging traditional static views of sustainability. By emphasizing the dynamic and evolving nature of CI programs, it bridges theory and practice, offering organisations a practical model for continuous reassessment and adaptation.

This study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance behavior, especially in the context of emerging countries like Morocco.

A qualitative methodology was adopted, involving interviews with tax inspectors and auditors, certified accountants’ experts and tax consultants. Data analysis was conducted using IRAMUTEQ software.

The research highlights that the relationship's quality and the level of mutual trust between tax authorities and taxpayers are critical in determining tax compliance in the digital era. Central factors affecting this relationship encompass effective communication, simplification of tax procedures, clarity of tax laws and the digitization of tax services. Furthermore, the study emphasizes that these dynamics and determinants significantly influence the tax compliance behavior of taxpayers in Morocco, revealing intricate connections between relational aspects and compliance attitudes.

The findings suggest that fostering a mutually trusting relationship, through improved communication, simplification and digitization, can enhance taxpayer compliance. This is valuable for policymakers and tax authorities developing strategies to improve tax systems in emerging countries.

This study contributes to the sparse literature on the relationship between tax authorities and taxpayers in the and digital era, offering new insights into factors that influence tax compliance in the post COVID-19 crisis context. Its practical recommendations provide a foundation for developing strategies aimed at improving this relationship and, consequently, taxpayer compliance behavior in emerging countries.