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The authors propose to estimate a varying coefficient panel data model with different smoothing variables and fixed effects using a two-step approach. The pilot step estimates the varying coefficients by a series method. We then use the pilot estimates to perform a one-step backfitting through local linear kernel smoothing, which is shown to be oracle efficient in the sense of being asymptotically equivalent to the estimate knowing the other components of the varying coefficients. In both steps, the authors remove the fixed effects through properly constructed weights. The authors obtain the asymptotic properties of both the pilot and efficient estimators. The Monte Carlo simulations show that the proposed estimator performs well. The authors illustrate their applicability by estimating a varying coefficient production frontier using a panel data, without assuming distributions of the efficiency and error terms.

Business process management (BPM), as a pillar of information systems (IS) research, has become more complex with the advent of new technologies, emphasizing the need for moral and ethical perspectives. To foster moral behavior and responsible action, including ethical values in IT systems and processes can be a solid option. By incorporating a socio-technical perspective, we are able to analyze the various aspects of BPM and organizational processes and the incorporated values. We find an overall acknowledgment of the importance of values and ethics in BPM.

This publication explores ethical values within BPM through a systematic literature review (SLR). The study aims to identify the ethical dimensions inherent in BPM and their practical implications in process management and task execution. The methodological approach adopted is a SLR (Boell and Cecez-Kecmanovic, 2015), adapting the PRISMA guidelines (Page et al., 2021) to identify 82 articles from 21 top IS journals suggested by Lowry et al. (2013).

A descriptive framework is developed to explain the use and application of ethical values within business processes. This framework enables practitioners and researchers to categorize and understand the various ethical considerations involved in BPM. It provides a structured approach highlighting the interrelation between process perspectives and ethical values, demonstrating how different BPM approaches may have varying ethical implications. We compare past and future research in business processes, identifying areas for further investigation and theoretical development. A historical analysis of values and literature also helps contextualize contemporary discussions on ethics in BPM, shedding light on the evolution of ethical considerations within this domain.

Our study contributes to a more nuanced understanding of BPM, highlighting the importance of considering ethical values and socio-technical perspectives in designing and implementing business processes. These findings contribute to understanding the values associated with different types of processes and their employment and highlight potential areas for future research. Our study provides ethics-oriented research in IS with novel insights by examining BPM from an ethical value perspective. We contribute to the BPM literature by examining which values are applied in which process types from which perspective. In addition, our research suggestions provide food for thought for both research streams.

Ethnoracial categories and classifications can change over time, sometimes leading to increased social mobility for marginalized groups or nonelites. These ethnoracial changes are often attributed to emulation, where nonelites adopt the elite's social, cultural, and political characteristics and values. In some cases, however, nonelites experience ethnoracial shifts and upward mobility without emulating elites, which events can help explain. I argue that the type of event, whether endogenous or exogenous, affects the ability of elites to enforce their preferred ethnoracial hierarchy because it will determine the strategy – either insulation or absorption – they can pursue to maintain their power. I examine this phenomenon by comparing the cases of Irish social mobility in 17th-century Barbados and Montserrat. Findings suggest that endogenous events allow elites to reinforce their preferred ethnoracial hierarchy through insulation, whereas exogenous events constrain elites to employ absorption, which maintains their power but results in hierarchical shifts. Events are thus critical factors in ethnoracial shifts.

Institutional investors are major shareholders in publicly traded firms and play crucial roles in the financial and governance aspects of these firms. Despite their importance, little is known about their role in internal auditing. This study aims to fill this gap by investigating the relationship between institutional investors’ ownership and investment in the internal audit function (IAF).

The study uses ordinary least squares regressions with two-way cluster-robust standard errors (firm and year) to estimate the relationship between institutional investors’ ownership and investment in IAF for Malaysian listed firms between 2009 and 2020.

The findings show that companies with higher levels of institutional ownership invest more in IAF, suggesting that institutional investors can effectively monitor managers due to their large holdings. Moreover, both transient and dedicated institutional investors are more likely to invest in IAF.

The results highlight the importance of institutional investors as a significant determinant of investment in IAF, which can aid regulators and managers in understanding the institutional investors’ role in governing and optimizing the efficient use of a firm’s resources. The findings also provide insight into institutional investors’ behavior regarding monitoring systems, which may inspire regulators and policymakers to consider increasing institutional investors’ participation to enhance governance structures.

This paper aims to explore the increasing importance of the intraorganizational dimension of the sales role (IDSR) based on service-ecosystem theory. Specifically, it examines how firms can improve interactions both internally and with external actors and stakeholders to both create and sustain advantageous “thin crossing points” (Hartmann et al. 2018). Academic research on sales ecosystems has yet to fully harness the rich insights and potential afforded by the crossing-point perspective.

After developing and unpacking the paper’s guiding conceptual framework (Figure 1), the authors focus on crossing points and the diversity of interactions between the contemporary sales force and its many stakeholders. They examine the sales literature, identify opportunities for thinning sales crossing points and propose dozens of research questions and needs.

The paper examines the importance of improving interactions both within and outside the vendor firm to thin crossing points, further develops the concept of the “sales ecosystem” and contributes a series of important research questions for future examination.

The paper focuses on applying “thick” and “thin” crossing points, a key element of Hartman et al. (2018). The primary limitation of the paper is that it focuses solely on the crossing-points perspective and does not consider other applications of Hartman et al. (2018).

This work informs managers of the need to improve interactions both within and outside the firm by thinning crossing points. Improving relationships with stakeholders will improve many vendor firm and customer outcomes, including performance.

Integrating findings from the literature, the authors propose a conceptual framework to encompass the entire diversity of idiosyncratic interactions as well as long-term relationships the sales force experiences. They discuss the strategic importance of thinning crossing points as well as the competitive disadvantages, even peril, “thick” crossing points create. They propose an ambitious research agenda based on dozens of questions to drive further examination of the IDSR from a sales-ecosystem perspective.

This study investigated the effect of voluntary cybersecurity risk reporting (VCRR) on corporate reputation. By examining the association between VCRR and corporate reputation, this study aims to provide exploratory evidence of how cybersecurity risk is sensitive to a company’s image and reputation.

An automated content analysis of VCRR by 95 Bombay Stock Exchange-listed companies was undertaken using Python code. Signaling and legitimacy theories were adopted to interpret the findings, establishing whether VCRR was related to corporate reputation.

The results confirm that VCRR improves the corporate reputation in the financial market. The results also confirm the signalling and legitimacy theory that a company can manage reputational risks through higher voluntary risk disclosure.

The corporation’s managers can gain insights from the study’s findings and proactively address cybersecurity risks through strategic disclosure and management practices. In addition, organizations can recognize that investors value transparency and establish a positive reputation for those who communicate openly.

A significant association between VCRR and corporate reputation implies that such disclosures enhance trust and transparency in the business sector and induce security and accountability among investors engaging with the company.

To the best of the authors’ knowledge, this study is the first that empirically investigates this issue and adds to the international literature a new explanatory variable, corporate reputation, to explain VCRR practices.

The purpose of this study is to synthesize the current turnover literature that has investigated the nonfinancial antecedents of turnover intention across generations. This paper provides an integrative and analytical review of prior empirical studies with two research questions: What nonfinancial factors influencing employee turnover have been empirically identified across different generations? and What generational commonalities and uniqueness exist among the turnover antecedents?

To identify nonfinancial antecedents of employee turnover, an integrative literature review that allows a systematic process of searching and selecting literature was conducted. While synthesizing the antecedents identified in the articles, the authors were able to categorize them at three different levels: individual, group and organizational

The authors discuss each antecedent according to three categories: individual, group and organizational levels. Based on the findings from the first research question, the authors further explore the commonalities and uniqueness among three generations (i.e. Millennials, Generation X and older workers).

This study found both generational commonalities and uniqueness in terms of turnover intention antecedents. Based on the findings of the study, the authors discuss how to facilitate these common factors across all generations as well as considering the factors unique to each generation. Differentiation within organizations regarding retention strategies should yield positive results for both employees and organizations.

This study aims to investigate the impact of supply chain concentration (SCC) on corporate research and development (R&D) investment and determine the moderating roles of industry concentration and financing constraints on the relationship between SCC and R&D investment.

The study collected data from Chinese listed companies, used the fixed effects model to test the research hypotheses and further used the two-stage Heckman test and propensity score matching (PSM) to address potential endogeneity issues.

The result reveals a negative impact of SCC on corporate R&D investment. In addition, industry concentration mitigates the negative impact of SCC on corporate R&D investment, but financing constraints strengthen the negative impact.

This study introduces the concept of SCC and empirically tests its effect on R&D investment, further explaining the lack of corporate innovation. This study inspires companies to strengthen SC management and weigh the level of SCC with environmental factors.