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Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.

A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.

The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.

Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.

In the aftermath of disasters, humanitarian actors need to coordinate their activities based on accurate information about the disaster site, its surrounding environment, the victims and survivors and the supply of and demand for relief supplies. In this study, the authors examine the characteristics of radio frequency identification (RFID) technology and those of disaster relief operations to achieve information visibility and actor coordination for effective and efficient humanitarian relief operations.

Building on the contingent resource-based view (CRBV), the authors present a model of task-technology fit (TTF) that explains how the use of RFID can improve visibility and coordination. Survey data were collected from humanitarian practitioners in India, and partial least squares (PLS) analysis was used to analyze the model.

The characteristics of both RFID technology and disaster relief operations significantly influence TTF, and TTF predicts RFID usage in disaster relief operations, providing visibility and coordination. TTF is also a mediator between the characteristics of RFID technology and disaster relief operations and between visibility and coordination.

The many recent humanitarian disasters have demonstrated the critical importance of effective and efficient humanitarian supply chain and logistics strategies and operations in assisting disaster-affected populations. The active and appropriate use of technology, including RFID, can help make disaster response more effective and efficient.

Humanitarian actors value RFID technology because of its ability to improve the visibility and coordination of relief operations. This study brings a new perspective to the benefits of RFID technology and sheds light on its antecedents. The study thus expands the understanding of technology in humanitarian operations.

Numerous prior studies highlight the importance of social media adoption (SMA) in nongovernmental organizations (NGOs) in the disaster preparedness phase (DPP). However, in India, social media is underused by NGOs in their attempts to mitigate the adverse impact of the disaster. Therefore, this study aims to seek to empirically investigate the relationship between factors influencing the SMA in NGOs in the DPP in India.

The “Technology-Organization-Environment (TOE)” framework, integrated with organizational creativity (OC), forms the theoretical foundation of this study. Data were collected from 266 respondents representing 120 Indian NGOs using a seven-point Likert scale. To test the hypotheses, this study used a variance-based structural equation modeling technique.

The empirical findings show that relative advantage, organizational readiness (OR), top management support and government support positively influenced the SMA in NGOs during the DPP. However, compatibility and complexity do not affect the SMA. In addition, OC moderates the relationship between OR and SMA in NGOs. These results underscore the need for NGOs to develop an organizational culture that is more forward-thinking and technology oriented.

This study fills an important research gap in the literature by developing a research model designed to improve the SMA in NGOs during the DPP in India. Furthermore, the authors integrated OC into the TOE framework to develop and examine the relationship between factors that impact SMA.

This study aims to examine the influence of voluntary disclosure on bank value in Pakistan, considering the moderating effect of corporate governance characteristics: ownership control, board independence and board size.

The study uses data from 20 listed Pakistani banks for the period 2011–2021. The estimation contains robust fixed effect and its assumptions, and a model of standard error with panel corrections.

The findings revealed a weak positive impact of voluntary disclosure on bank value. However, the increase in the number of independent directors strengthens the positive impact of voluntary disclosure on a bank’s value. Conversely, increasing the ownership concentration, and board size (other than independent directors) may strongly decrease the impact of voluntary disclosure on a bank’s value in Pakistan.

The study’s limitations include its exclusive focus on the Pakistani banking industry. Future research should take into account newer contexts and data. The findings suggest that future research should investigate the topic in various contexts, including a comparison of Islamic and conventional banks.

The practical implications for Pakistani banks emphasize transparency, board composition and ownership structure. In terms of managerial implications, using independent directors, aligning ownership interests and addressing disclosure challenges are highlighted.

Focusing on independent directors, ownership concentration and board size, this study enhances knowledge of the impact of voluntary disclosure on bank value in Pakistan. It contributes to agency theory and the literature in this domain.

This study aims to empirically examine accounting information system (AIS) success at the organizational level during COVID-19 era.

Based on the information system success model, this paper developed its model and proposed a total of nine hypotheses. This paper gathered the required data via a questionnaire from Yemeni small and medium enterprises (SMEs) owners and managers. To test the proposed research model paths, SmartPLS software, which is known as partial least squares structural equation modeling, was used.

The results showed that the quality dimensions (information quality and system quality) positively affected the use of AIS and satisfaction; user satisfaction positively affected the use of AIS. Management support positively affected the AIS users' usage and satisfaction. Finally, the use dimensions (user satisfaction and usage) positively impacted the net benefits in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. In all, this research has succeeded in providing support for DeLone and McLean's IS success model at the organizational level during the COVID-19 era.

AIS is becoming increasingly important for SMEs in low-income countries like Yemen, particularly in the present pandemic conditions (COVID-19 era). By using AIS, users can access the enterprise's data and conduct transactions without being limited by distance. Indeed, AIS proved its ability in enhancing the net benefits at the organizational level in the COVID-19 era in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. However, AIS can only be considered useful to the enterprise if it is effective/successful.

This study is one of the first to have assessed the impact of AIS success at the organizational level in the era of COVID-19 pandemic, the context of Yemeni SMEs.

The adoption of the design thinking approach (DTA) within organizations is crucial for generating creative and innovative solutions to complex business and societal problems. However, the integration of DTA into organizational practices is progressing slowly and needs immediate attention. Numerous interrelated and interdependent barriers hinder the integration of DTA into organizational practices. This study aims to identify and categorize barriers to DTA adoption within organizations into cause and effect (C–E) groups.

Barriers to the implementation of DTA were identified through a comprehensive literature review and semi-structured interviews with eight professionals to gather insights into real world barriers. The study follows the resource-based view (RBV) theory to identify the barriers. Following this, the decision making trial and evaluation laboratory (DEMATEL) method was applied to categorize the barriers into C–E groups.

The study identifies 18 barriers to DTA adoption within organizations in the Indian context. The results revealed that the most prominent barrier to the DTA implementation within organizations is the misfit with existing processes and structures, followed by weak organizational culture and difficulties in implementing the idea. Our findings suggest that managers should champion the adoption process. This will help in motivating employees and fostering a culture of design thinking in the organization. Organizations need an open mindset and should give employees more opportunities to experiment. There is an immediate need for measures that enable better collaboration between business organizations and educational institutions, including universities, to promote DTA.

The findings of the study will help the organizations and decision-makers in expediting the adoption of DTA within their organizations. The results categorize the barriers into C–E groups, allowing organizations to take appropriate measures to address the cause group barriers and minimize the impact of the effect group barriers.

This study is the first of its kind to utilize the RBV theory in identifying and classifying barriers to DTA adoption within Indian organizations. However, the findings are also applicable to other countries with similar business environments.

The purpose of this study is to test whether the prediction of firm performance can be enhanced by incorporating nonfinancial disclosures, such as narrative disclosure tone and corporate governance indicators, into financial predictive models.

Three predictive models are developed, each with a different set of predictors. This study utilises two machine learning techniques, random forest and stochastic gradient boosting, for prediction via the three models. The data are collected from a sample of 1,250 annual reports of 125 nonfinancial firms in Pakistan for the period 2011–2020.

Our results indicate that both narrative disclosure tone and corporate governance indicators significantly add to the accuracy of financial predictive models of firm performance.

Our results offer implications for the restoration of investor confidence in the highly uncertain Pakistani market by establishing nonfinancial disclosures as reliable predictors of future firm performance. Accordingly, they encourage investors to pay more attention to these disclosures while making investment decisions. In addition, they urge regulators to promote and strengthen the reporting of such nonfinancial information.

This study addresses the neglect of nonfinancial disclosures in the prediction of firm performance and the scarcity of corporate governance literature relevant to the use of machine learning techniques.

The study aims to analyze the intellectual structure in sustainable procurement (SP) research to identify the knowledge research clusters and provide potential avenues for future research.

The study conducted a bibliometric analysis to analyze the intellectual structure in the area of SP. Overall, 1,294 articles were selected from the Scopus database published between 2000 and 2022. The analysis was conducted using bibliometric R package, Biblioshiny and VOSviewer software. Further, content analysis of research clusters was carried out to set the future research agenda.

The study identifies four major knowledge research clusters of SP, namely, (1) green supply chain practices, (2) socially responsible purchasing, (3) environmental purchasing and (4) public procurement and policy. The study suggests a few research directions in the SP field. Moreover, the future research directions are aligned with specific organizational theories applicable in the area of SP research.

The study is dependent on the Scopus database for the source of research publications on SP. Future studies may consider other research database sources.

Identifying knowledge research clusters of SP research is of paramount importance for developing policies in the near future. These policy initiatives pave the way for the adoption of SP practices in the business. The findings indicate the issues managers encounter while implementing SP in organizations.

The study offers valuable insights concerning parameters such as significant publication outlets, influential countries concerning the number of publications, impactful authors, title keywords and identifying major knowledge research clusters of SP to suggest future research directions. Further, the present study highlights emerging areas that require further research, including process governance, supplier diversity, innovation, the role of emerging technologies and the application of organizational theories in SP.

This study aims to examine the relationship between corporate governance (CG) voluntary disclosure (VD) and firm valuation (FV). Moreover, the study also investigates whether VD mediates the impact of CG on FV or not.

The study is based on a panel data set of top 100 listed firms on Bombay Stock Exchange (BSE) over the period of 2014–2018 and develops CG index and VD index (VDI) in order to capture both the constructs respectively. The author adopts suitable panel data model to examine the relationship between CG, VD and FV as well as indirect impact of CG on FV through mediation of VD. Further, the author uses instrumental variables regression model for robustness check.

The author's findings reveal significant positive impact of CG on FV. Likewise, VD also exhibits significant positive impact on FV. Notably, the interaction of CG and VD complements each other in making positive contribution towards FV. In addition, the author observes that VD partially mediates the impact of CG on FV. Specifically, the outcome suggests that CG apart from having direct impact on FV also influences the same through the mediation of VD. Moreover, as the direction of indirect impact coincide with direct impact, such indirect impact has complementary relationship with the direct impact, implying that when CG makes direct contribution towards improving FV, CG's contribution toward FV through mediation of VD also increases.

To the best of the author's knowledge, this is the first endeavor in the extant literature that examines the interaction performance impact of CG and VD. Further, the author also provides primary evidence on the mediating impact of VD in the relationship between CG and FV.

This article aims to answer two research questions that remain controversial in the accounting and corporate governance literature: (1) how corporate disclosure is related to board monitoring and (2) how this link is affected by the institutional environment and firm-level governance.

The study is based on S&P data on corporate disclosure by Russian companies collected over 2002–2010 and supplemented by information from the SKRIN database. The dataset covers 125 non-financial companies, with 559 observations in total. We use three indicators of board monitoring: the percentage of non-executive directors, a dummy for two-tier boards, and a dummy for an audit committee. The firm’s governance is proxied by a dummy for single class stock, while the institutional environment is proxied by a dummy for ADRs/GDRs. We apply conventional methods of panel data analysis with several robustness checks, including the random- and fixed-effects models, 2SLS that addresses the potential endogeneity of board composition, alternative definitions of the dependent variable, and an extended list of controls.

We find a positive (complementary) relationship between the amount of disclosure and the proxies for board monitoring employed. This complementary relationship turns out to be the strongest among companies that have better internal governance but face a weaker institutional environment. There is little evidence of such complementarity under strong institutions.

The findings may be of interest to investors and policymakers. As to the former, the results warn of firms that provide limited disclosure in the presence of strong corporate governance arrangements, such as independent boards, as these factors are not substitutes for each other. As to the latter, the results support comprehensive policies aimed at simultaneous improvements in both board governance and corporate disclosure in weak institutional settings.

This paper uses a unique setting and rich, partly proprietary data to extend the existing literature on the relationship between corporate disclosure and board monitoring, with an emphasis on the moderating role of the institutional environment and firm-level governance. It is also one of the very few studies of corporate disclosure in Russia, an important emerging economy of the early 2000s.