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The purpose of this study is to examine tacit knowledge sharing within information systems development (ISD) projects by exploring the combination of social interdependence theory and regulatory focus theory (RFT).

A survey was conducted on 198 ISD professionals to investigate the effect of social interdependence on tacit knowledge sharing. The survey data were analyzed using partial least squares structural equation modeling (PLS-SEM), and the results were discussed.

This study reveals that team members tend to share tacit knowledge in a way characterized by cooperative interdependence, and different patterns of social interdependence have an impact on tacit knowledge sharing. The RFT explains the disparities in attitude toward tacit knowledge sharing. Specifically, individuals with a prevention-focused orientation positively moderate the impact of competitive interdependence on tacit knowledge sharing, while those with a promotion-focused orientation have a negative moderating effect on the effect of competitive interdependence on tacit knowledge sharing. Moreover, promotion-focused individuals negatively moderate the effect of cooperative interdependence on tacit knowledge sharing.

The study identifies important aspects of social interdependence in ISD projects that affect the management of tacit knowledge. Furthermore, the study shows that the influence of cooperative and competitive interdependence on tacit knowledge sharing is moderated by the regulatory focus of an individual, providing new insights into ISD knowledge management.

Digital transformation continues to rapidly progress in higher education globally, spanning all aspects of higher education operations, values and culture. Despite expanding literature, guidance remains focussed on emergency application during pandemic lockdowns and/or on single organisational case studies. Digital transformation frameworks that move beyond these foci are heavily criticised for being commercially contextualised (outside of higher education) and are often too narrowly conceptualised. The purpose of this paper is to review the most common framework currently used in the UK, which takes a strategic and organisational perspective on digital transformation.

This is a technical review article that summarises key guidance for organisational digital capability and then reflects on its application in the UK (a developed economy and higher education system) and in Vietnam (one of the fastest-growing economies with a developing higher education committed to digital transformation) as an initial attempt to explore its applicability beyond the UK context. Vietnam has been chosen as a reference context, given its significant current digital transformation policy reform at the national level and as a collaboration partner with the UK in its digital transformation.

The guidance highlights six core areas to consider for digital capability: information and communication technology (ICT) infrastructure, content and information, research and innovation, communication, learning, teaching and assessment and organisational digital culture. Although the framework is normative, findings suggest it is sufficiently open-ended to enable its users to determine practical steps to drive digital transformation. However, complementary tools are suggested to deal with the rapidly developing digital transformation policy context of Vietnam.

This is the first time a review has been conducted from the perspective of different countries, with a view to supporting leaders, managers and policymakers in the UK, Vietnam and other Association of South Eastern Nations (ASEAN) networks in their own digital transformation transitions.

The purpose of this study is to examine the link between knowledge-oriented leadership (KOL) and organizational performance (OP) at Higher Education Institutions (HEIs) both directly and indirectly through service innovation and knowledge-sharing quality.

This research used Smart PLS 4.0 to model structural equations using a sample comprising 237 academic staff from HEIs in China.

According to the study data, KOL has a negligible direct influence on organizational performance. The link between KOL and OP, on the other hand, is entirely mediated by the quality of knowledge sharing quality and service innovation.

The study results validate universities' experience with KOL and propose ways for academics at higher education institutions to prioritize the quality of knowledge sharing and service innovation, which in turn helps organizations function better in a volatile environment.

Despite the growing relevance of knowledge-oriented leadership in higher education, little research has been conducted to examine the mediating impact of numerous factors in the link between KOL and OP. The present research examines the link between knowledge-oriented leadership, the quality of knowledge sharing, service innovation and the performance of higher education institutions. The current study scientifically investigates the link between KOL and OP and offers insight into the existing literature by examining the mediating role of KSQ and SI.

The purpose of this study is to propose a research model based on the stimulus-organism-response (S-O-R) model to examine whether media richness (MR), human-system interaction (HSI) and human-human interaction (HHI) as technological feature antecedents to medical professionals’ learning engagement (LE) can affect their learning persistence (LP) in massive open online courses (MOOCs).

Sample data for this study were collected from medical professionals at six university-/medical university-affiliated hospitals in Taiwan. A total of 600 questionnaires were distributed, and 309 (51.5%) usable questionnaires were analyzed using structural equation modeling in this study.

This study certified that medical professionals’ perceived MR, HSI and HHI in MOOCs positively affected their emotional LE, cognitive LE and social LE elicited by MOOCs, which together explained their LP in MOOCs. The results support all proposed hypotheses and the research model accounts for 84.1% of the variance in medical professionals’ LP in MOOCs.

This study uses the S-O-R model as a theoretical base to construct medical professionals’ LP in MOOCs as a series of the psychological process, which is affected by MR and interaction (i.e. HSI and HHI). Noteworthily, three psychological constructs, emotional LE, cognitive LE and social LE, are adopted to represent medical professionals’ organisms of MOOCs adoption. To date, hedonic/utilitarian concepts are more commonly adopted as organisms in prior studies using the S-O-R model and psychological constructs have received lesser attention. Hence, this study enriches the S-O-R model into an invaluable context, and this study’s contribution on the application of capturing psychological constructs for completely explaining three types of technological features as external stimuli to medical professionals’ LP in MOOCs is well-documented.

This article aims to extend the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the factors affecting the usage behavior of Blockchain from accountants' and auditors’ perspectives and its impact on their performance.

A quantitative research approach employing a web-based questionnaire was applied, and the empirical data were gathered from 329 potential and current users of Blockchain in the accounting and auditing profession in Jordan. The analytical model was based on structural equation modeling (SEM) using AMOS 25.0.

The experimental findings of the structural path confirmed that performance expectancy (PE), social influence (SI), Blockchain transparency (BT) and Blockchain efficiency (BE) were significantly affecting individuals’ behavioral intention (BI) toward the use of Blockchain-based systems and helped to explain (0.67) of its variance. Also, BE has a positive significant impact on PE. Whereas, in contrast to what is anticipated, the influence of effort expectancy (EE) on BI was not supported. Additionally, users’ intentions were found to affect the actual usage (AU) behavior and helped to explain (0.69) of its variance. The outcome variables proposed in this study: knowledge acquisition (KACQ) and user satisfaction (USAT) were significantly influenced by the AU of Blockchain technology.

This study outlines practical implications for government, policymakers, business leaders and Blockchain service providers aiming to exploit the advantages of Blockchain technology (BCT) in the accounting and auditing context.

To the best of the authors’ knowledge, this article is one of the few studies that offer an evidence-based perspective to the discussions on the effect of disruptive and automated information and communication technologies (ICTs), on the accounting and auditing profession. It applies an innovative approach to analysis through the integration of UTAUT, contextual factors: BT and BE, besides two outcome factors: KACQ and USAT within its theoretical model. This study extends and complements the academic literature on information technology/information systems acceptance and use by providing novel insights into accountants' and auditors’ views.

The television (TV) content ecosystem has shifted from traditional broadcasting systems to dedicated content producers and over-the-top (OTT) services. However, less empirical effort has been paid to the actual behaviors of the mobile users who watch TV content when explaining the impact of OTT service and mobile network profiles in watching TV content. This study aims to investigate the impact of gratifications and attitude formed by mobile TV users on actual mobile TV watching behaviors, as well as the moderating impacts of paid OTT service subscriptions and mobile network profiles, based on gratification theory, cognition–affect–behavioral (CAB) framework, sunk cost effect and walled-garden effect.

This study employs the generalized linear model (GLM) with generalized estimating equations (GEE) to test hypothesized relationships. A total of 338 mobile phone users who have been watching TV content using a mobile phone participated in the survey. The moderating variables, 4 types of paid streaming platform subscriptions, were classified based on the walled gardens formed by mobile telecom services.

The study’s results revealed that obtained gratifications and opportunity constructs substantially influenced a mobile phone user’s attitude and behaviors. Additionally, mobile network profiles and the degree of access to paid platform services played significant moderating roles in the relationship between users’ attitudes and behavior.

This research enriches the existing OTT service literature and is one of the pioneering studies investigating the walled-garden effect’s role in mobile phone users’ actual watching behaviors, offering valuable practical implications for the OTT platform providers.

The purpose of the study was to identify the inter-relationship of certain antecedents of innovative work behaviour (IWB). The antecedents identified for the study were workplace agility (WA), organizational identity (OI) and organizational solidarity (OS).

Data for the study were collected online using four standardized and validated questionnaires from 364 gainfully employed respondents from across Saudi Arabia. The respondents belonged to various forms of organizations like manufacturing, service, hospital and banking. The data collected for the study were analysed using structural equation modelling (SEM).

The study found a significant positive relationship between the identified concepts of WA, workplace identity, OS and IWB.

A detailed review of the literature found that no previous studies had examined the complex relationship between the identified constructs. The results of the study found a significant positive relationship between the constructs. The findings of the study have many theoretical and practical values and implications. It also enriches the literature about the antecedents of IWB. It is expected that the present study will act as a trigger for more empirical examinations in this interesting area.

This article seeks to understand how live-streaming technology (i.e. interactivity and effective use of live-streaming shopping’s information presentation tool) impacts consumers’ credibility perception regarding live streamers.

The authors empirically examined their hypotheses with data (n = 405) collected from a survey of consumers who engage in live-streaming shopping.

The results demonstrate that vicarious learning strategies (both coactive and independent) can shape consumers’ benefit perceptions (i.e. virtual presence and psychological proximity), and further have a positive effect on consumers’ personal value (i.e. perceived live streamer credibility). Furthermore, the consumers’ perception of the live streamers’ credibility positively affects their purchase intention and ultimately influences their purchase behavior.

Building on the vicarious learning theory and means-end chain (MEC) model, this study investigates the mechanism of the IT features of live-streaming shopping in reducing consumers’ uncertainty about live streamers. This study reveals the value of vicarious learning experiences in reducing consumers’ uncertainty and further enhancing their purchase behavior.

The study aims to examine the association between virtual communication effectiveness (VCE), leadership effectiveness (LE) and the role of emotional intelligence (EI) in the post-pandemic era.

A survey was conducted among 305 employees in the Indian IT sector using an online questionnaire. Data were analyzed using reliability, validity and moderated regression analysis.

The findings reveal that VCE is a significant predictor of LE. EI plays a significant moderating role between VCE and LE.

This study establishes the role of EI in pre-empting LE. Furthermore, it results in the advancement of improved tools for the selection, training and development of leadership talent. Research on virtual communication (VC) and EI enhances our understanding of effective leadership. To the best of the authors’ knowledge, the present research is one of the first to link and standardize various practices of VC, and EI to increase LE in the post-pandemic era.

This paper aims to analyze the role of intellectual capital in the underexplored relationship between sustainable performance and credit access among private firms in Italy, where over 90% of businesses are small and medium enterprises. While D’Apolito et al. (2024) have investigated sustainability-linked bank financing among Italian listed small and medium-sized enterprises, this study takes a different approach by focusing on private firms and examining the influence of environmental, social and governance criteria on their credit access. The research seeks to deepen the understanding of how sustainable practices impact financial outcomes and access to funding for private enterprises.

To investigate the relationship between sustainable performance and credit access as well as the moderating role of intellectual capital, this study employs an ordinary least squares regression model. It utilizes an innovative measure of sustainable performance for private firms – the legality rating issued by the Italian Competition Authority in 2022 – drawing on prior research to establish a robust analytical framework.

The findings highlight the importance of incorporating environmental, social and governance criteria into the credit evaluation process for private firms. They underscore the critical role of intellectual capital – comprising human capital, structural capital and relational capital – as a moderating factor in the relationship between sustainable performance and credit access.

To the best of our knowledge, this study is the first to examine the moderating role of intellectual capital in the relationship between sustainable performance and credit access among Italian private firms. While substantial research exists on environmental, social and governance performance in large listed firms, there remains a notable gap concerning the sustainability criteria of private and unlisted entities. This study addresses this gap by providing insights into the unique dynamics of sustainable performance and financial access in the context of private enterprises.