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This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure while controlling for their functional positions in their respective firms and ages, as well as several company-specific predictors (information quality, firm size, information technology, importance of profit and strategy).

Survey data were collected from senior managers of large manufacturing firms in Finland and Sweden.

The results suggest that academic business education is positively associated with a comprehensive focus on budgeting, but tenure as well as functional position in the company (Chief Financial Officer (CFO) or not) and age are not. Overall, the company-specific control variables in general and information quality in particular are shown to have greater explanatory power than the top management characteristics analyzed.

This study identifies several empirically supported factors that seem to contribute to a comprehensive focus on budgeting. The effects of information quality, business education, the importance of profit and firm size could be considered in future research.

Academic business education matters more than the other top management characteristics analyzed. If organizations want to make comprehensive use of budgets, they should employ business graduates and be mindful of company-specific variables.

This study is the first to address a comprehensive focus on budgeting and some of its determinants. Future research could investigate a broader set of such determinants in different contexts.

This study aims to explore network typology and the role of networks in immigrant entrepreneurs’ (IEs) business operations in South Africa (SA).

In-depth interviews were carried out with 25 IEs operating their business ventures in SA, selected via the purposive sampling method.

The findings indicated that IEs in SA use social networks most often, with minimal use of international business networks. In addition, the findings showed that IE networks’ key roles include providing them with access to referrals and resource provision. However, whilst resource provision emerged as a significant role, finance appeared as the main resource provided by networks.

To the best of the authors’ knowledge, this original paper provided theoretical and empirical contributions to research on network typology and its role for IEs. Thus, the study extended the current literature on the intersection of IEs and their networking behaviours.

Financial firms are looking for better ways to harness the power of data analytics to improve their decision quality in the financial modeling era. This study aims to explore key factors influencing big data analytics-driven financial decision quality which has been given scant attention in the relevant literature.

The authors empirically examined the interrelations between five factors including technology capability, data capability, information quality, data-driven insights and financial decision quality drawing on quantitative data collected from Jordanian financial firms using a cross-sectional questionnaire survey.

The SmartPLS analysis outcomes revealed that both technology capability and data capability have a positive and direct influence on information quality and data-driven insights without any direct influence on financial decision quality. The findings also point to the importance and influence of information quality and data-driven insights on high-quality financial decisions.

The study for the first time enriches the knowledge and relevant literature by exploring the critical factors affecting big data-driven financial decision quality in the financial modeling context.

The study aims to explore how knowledge creation helps accounting scholars in developing accounting-entry systems (AeS) in their research domain.

The authors conducted a systematic literature review to gather 474 artifacts from 1923 to 2023. Data mining techniques created a knowledge dashboard to achieve the study’s objectives.

This study confirms that accounting-entry systems (AeS) are integrating with technological structures, requiring the transfer of accounting knowledge. Schools play a crucial role in enhancing AeS knowledge. This involves transferring knowledge through research and method development, which is applied in professional accounting practices. Additionally, the study reveals that artifacts often highlight the environment, art, and mathematics aspects essential for developing AeS knowledge within the triad construct. Afterward, technological aspects became increasingly important in the digitalization era, expanding the triad construct.

Theoretical implications indicate that the use of knowledge dashboards in foresight studies can lead to innovation in accounting. Practical implications suggest that accounting professionals and knowledge engineers can collaborate to develop technology-driven accounting solutions that are compatible with contemporary information systems.

The study developed a data mining protocol to analyze the shift and evolution of knowledge. This protocol can be used and assessed in future research. It introduces a knowledge dashboard to aid in forecasting accounting and information systems research topics. The AeS journey outlines key events to elucidate the knowledge transition. The AeS evolution demonstrates how the triad construct emphasizes the need for a substantive shift, leading to knowledge creation.

This study employs knowledge dashboard visualizations to explore the progress of AeS through social reproduction events and evolution values. The AeS journey illustrates the shift in knowledge, focusing on social reproduction events. The evolution of AeS implicitly demonstrates the change in knowledge substance by creating a dyad and triad to explain knowledge creation.

The purpose of the study is to explore the integration of facets of information technology (IT) governance at a professional council in South Africa with the view to develop a framework.

This critical emancipatory study used the Information Governance Initiative pinwheel to explore the architecture facet of information governance at the professional council, with a view to developing a framework for entrenching a culture of good corporate governance. Qualitative data was collected through interviews and document analysis. The study was a participatory action research project that involved collaboration between the researcher and study participants in defining and solving the problem through a needs assessment exercise.

The key findings report on the processes taken by a professional council in identifying and implementing the facets of information governance, that is, records management, IT, content management, data governance, information security, data privacy, risk management, regulatory compliance, long-term digital preservation and, even, business intelligence.

The study was a participatory action research project that involved collaboration between the researcher and study participants in defining and solving the problem through a needs assessment exercise.

The study’s findings suggest that, with the right information governance policy in place, adopting the facets of information governance can be used to address concerns related to information integrity in the short and medium terms. As a long-term option for retaining data and information, it would have various drawbacks and would not, however, ensure the initial dependability of the information.

A framework for information governance to ensure that the professional organisation and board members adopt a tailored governance system is suggested.

Enterprise Risk Management (ERM) is a strategy and approach that enables organizations to manage risk strategically from a systems standpoint. The ERM assists businesses in structuring their systems to generate strategic flexibility (SF), which leads to increased firm performance (FP) through strategic enterprise management (IS-SEM) and strategic momentum (SM).

The study is based on data gathered in Brazil and India. The complex link was discovered using partial least square structural equation modeling (PLS-SEM) using 330 Brazilian and Indian sample sizes.

The findings show that ERM influences IS-SEM and SM, which improves SF and FP. Furthermore, the study claims that IS-SEM can help improve strategic momentum and flexibility in the face of environmental uncertainty (ENU). Thus, it indicated that specific combinations of ENU connected with ERM and IS-SEM lead to obtaining high and extremely high levels fuzzy set qualitative comparative analysis (fsQCA) post hoc analysis of strategic momentum and flexibility.

The findings help executives understand how ERM and accounting information systems (AIS) can help achieve SM and SF, hence promoting FP in situation specific ENU setups in developing economies. The findings enhance executives' comprehension of how ERM and IS-SEM can significantly contribute to achieving SM and SF, thereby driving FP in the situation-specific ENU configurations in developing economies.

Research indicated that specific combinations of (ENU) connected with ERM and IS-SEM lead to obtaining high and extremely high levels fuzzy set qualitative comparative analysis (fsQCA) post hoc analysis of strategic momentum and flexibility.

This study aims to investigate the crucial role of information quality in the construction industry and its impact on organizational performance. The research objectives are threefold: (1) to identify and analyse key factors influencing information quality in construction organizations; (2) to examine how information quality affects strategic decision-making processes in the industry; and (3) to assess the extent to which information quality impacts overall organizational performance.

The study commences by gathering data from databases such as Scopus, Elsevier, Taylor and Francis, and Emerald Insight. The collected data is then analysed using ATLAS.ti 9 to construct a model linking information quality with strategic decision-making and organization performance.

The literature review analysis reveals the complex interplay between information quality, strategic decision-making and organizational performance in the construction industry. Key findings include identifying critical factors influencing information quality, such as technological infrastructure, organizational processes and personnel skills. The study highlights the necessity for organizations to recognize potential challenges in information management and formulate strategies to overcome them.

This research makes a significant contribution to the field by providing a comprehensive framework for understanding the role of information quality in strategic decision-making within the construction industry. The study’s originality lies in its systematic approach to synthesizing existing literature and developing visual representations of complex relationships between information quality, decision-making processes and organizational performance.

Drawing on the knowledge-based view, this study investigates how IT–business alignment influences business model design via organizational learning and examines the moderating role of data-driven culture in the relationship between IT–business alignment and business model design via organizational learning.

Using multi-respondent survey data collected from 597 Chinese firms, mediation and moderated mediation analyses were used to examine this study's hypotheses.

The mediation test results revealed organizational learning served as a mediator between IT–business alignment and two types of business model design (i.e. novelty- and efficiency-centered). In addition, data-driven culture strengthened the indirect effects of IT–business alignment on these two types of business model design via organizational learning.

This study extends current understandings of the relationship between IT–business alignment and business model design by revealing the mediating role of organizational learning and investigating its indirect effects under various degrees of data-driven culture. As such, it contributes to the literature on the business model and IT–business alignment and provides insights for managers seeking to achieve the expected business model design.

This study seeks to understand what organizational changes are occurring within two vertical cloud-based customer relationship management (CRM) implementations using socio-technical systems (STS) theory.

We conduct an exploratory field study of two business unit CRM implementations and collect data through field notes, emails, conversations and interviews. We apply STS theory and qualitative techniques to analyze the actors, structures, technology, tasks and their interdependencies.

Dependence on central IT significantly decreased for both units, but these vertical cloud-based CRM systems could not be implemented and maintained without expert IT actors. We found variations of IT expertise skills and dependence on central IT resulting in three differences: the business unit’s development processes, the ability to implement and maintain systems internally and CRM capabilities available to the business units. Extensive product research should be conducted prior to making decisions, implementation plans and goals. Business units should be cautious about vendor claims of self-sufficiency and no technical expertise requirement.

We extend the literature on user-led system implementations by studying implementation processes and applying Leavitt’s STS diamond to examine four interdependent dimensions. We apply Leavitt’s theoretical model as a tool to frame and guide our understanding of the differences and impacts of user-led implementations. We identify the activities for successful user-led cloud implementation and present propositions for organizations to consider when supporting user-led systems. When systems are supporting decentralized business processes, the implementation efforts will be complex and require more time to successfully implement a useable solution.

Drawing on integrated insights from signaling theory and the cognitive theory of multimedia learning, this study investigates the effect of video personalization on crowdfunding performance. “Video personalization” is defined as information presented in a video in a way that is designed to promote the feeling of being and interacting with others. This study also aimed to examine the moderating effects among various signals of video personalization.

This study constructs a theoretical model of how video personalization affects crowdfunding performance through an integrated theory lens. This study measures several signals of video personalization, namely, first-person wording (FPW), second-person wording (SPW), asking questions and talking to the camera. The direct and moderating effects of video personalization on crowdfunding performance are examined by using 2,858 crowdfunding projects on Kickstarter.

This study revealed that using SPW, asking questions and talking directly to the camera positively impact crowdfunding performance, while talking to the camera attenuates the positive effect of using SPW and asking questions with respect to funding amounts.

This study contributes to the literature on resource mobilization in crowdfunding by examining how video personalization impacts resource mobilization in a crowdfunding setting. The findings extend signaling theory by broadening its boundaries. This advance is accomplished by integrating insights from cognitive science into signaling theory. This study also contributes to cognitive theory in multimedia learning by identifying novel ways to personalize videos and by broadening that work to a novel empirical context, entrepreneurship.