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This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

Considering the substantial upcoming transfer of leadership to younger generations, it is critical to study the unique trait, skill, and behavioral associations of youth leaders. The purpose of this two-phase study was to quantitatively examine the relationship between positive psychological capacities (PsyCap), personality, and empathy with leadership skills in youth. Regression results from both phases revealed cognitive empathy and academic PsyCap as significant predictors of youth leadership life skills. These results follow earlier research that identified trait-based emotional intelligence as a significant predictor of leadership skills in youth. The combined results offer important considerations as leadership scholars and practitioners attempt to accurately predict and plan for the leadership transfer landscape over the next two decades. These combined results also serve as helpful considerations for youth leadership practitioners as program outcomes, learning objectives, and activities targeting the development of cognitive empathy and PsyCap will perhaps allow for more productive youth leadership development efforts and better documentation of their impact.

Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.

Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.

A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.

To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.

This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.

The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.

The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.

Internal auditors may understand their practice differently through the archetypes that result from this study.

Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.

This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.

This literature review aims to explore the various aspects of psychological capital (PsyCap), including its theoretical foundations, measurement methods, and the factors directly associated with PsyCap.

The approach employed in this study is scientific document synthesis, with a specific emphasis on scholarly articles published between 2001 and 2023. The selection of articles is limited to those published in internationally renowned journals that are indexed by reputable databases, including ISI (WoS) and SJR (Scopus).

Psychological capital is closely linked to other concepts at different levels. Scholars are investigating various factors associated with PsyCap, including health, project success, service marketing, banking services. It is important to note that different research areas have varying conceptualizations and scales when it comes to PsyCap.

This literature review of related studies reveals a growing global interest among researchers in the concept of positive psychological capital. The research results have shown significant interest in the items related to PsyCap, and and the factors directly associated with it, including antecedents, mediators, moderators, and outcomes.

We present a framework for understanding the relationship between individual differences in leaders’ motivations and their engagement in leader development, and we empirically test that framework across three different operationalizations of engagement, demonstrating that the motivation to develop as a leader (MTDL) is distinct from other motivational constructs (specifically, motivation to lead and motivation to learn) and that MTDL differentially predicts engagement in leader development. Finally, we provide evidence that motivation and engagement mutually reinforce each other in a virtuous spiral during leader development.

The main argument behind this paper is learning in the digital age should not be restricted to creating digital infrastructures for supporting current forms of learning nor taking schools in their current form as God-given, natural entities, but changing current forms of education by developing new frameworks and socio-technical environments for making learning an integral part of life. The authors provide a framework for this argumentation as well as a call-to-action for research on the co-evolution of learning, media, and learning organizations.

This paper theoretically and argumentatively explores the core assumption that the digitalization of society results in challenges and opportunities for learning and education based on fundamental transformations (Collins and Halverson, 2009; Fischer et al., 2020).

The digital age greatly enhances the opportunities and supports the necessity for “making learning a part of life”. But while the growth of technology is certain, the inevitability of any particular future is not. The impact of schooling goes beyond that new information about computers, the Internet, and social media are integrated into the schools of today. The transformation of schools needs to be informed by an understanding of the impact of mindset formation that will determine people's approach to learning for the rest of their lives. The authors’ framework is focused on moving “beyond gift-wrapping” by not only fixing and existing systems but to change them and not only reforming but transforming them.

It is the authors’ hope that this article will be of interest to many stakeholders (including learners, teachers, curriculum designers, technology experts, parents, and politicians) and provide a foundation for an ongoing debate and informed actions for “Making Learning a Part of Life” in the digital age.

The paper aims to explore the nature of initiatives and strategies of inter-organizational cooperation to cross the valley of death in the biopharma industry.

The authors conducted an exploratory case study analysis in the Biopharma Innovation Ecosystem in Greater Boston Area (USA), which is one of the oldest, and most successful IE in the US, specialized in the Biopharma domain, by conducting a round of expert interviews with key informants in the area, chosen as representatives of the different types of actors engaged in the drug development processes at different stages.

Main findings suggest that cooperation can contribute to surviving the valley of death by reducing the barriers within the drug development pipeline through the promotion of strategic relationships among actors of different nature, including the establishment of government-led thematic associations or consortia, agreements between university and business support structures, proximity to venture capitalist and the promotion of a general culture of academic entrepreneurship within universities.

The authors believe that this paper contributes to the literature by shedding light on the nature of the specific cooperative initiative the barriers in drug development and help to survive the valley of the death.