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Due to the disruptive nature of digital transformation, firms can hardly ignore the further digitalisation of processes and business models. Implementing such initiatives triggers enormous investments in infrastructure and software, making the evaluation of digital investments crucial for a firm’s competitive situation.

Given the dynamics and uncertainties inherent in digital transformation, a qualitative, inductive research approach based on semi-structured interviews with high-level finance executives has been employed.

Our findings indicate widespread dissatisfaction with traditional investment appraisal methods for evaluating digital investments. Data also suggest that non-financial considerations are frequently taken into account, albeit implicitly, as participants struggled to clearly conceptualize these criteria.

The literature indicates important research gaps regarding the applicability and usage of traditional, predominantly financial, investment appraisal methods in digital contexts. This research enhances our understanding of digital investment evaluation, by (i) developing an exploratory conceptual framework of potential qualitative evaluation criteria and (ii) providing an in-depth and detailed understanding of the barriers to implementing investment appraisal methods.

Linkages play a strategic role in improving actor disposition and resource density in university–industry ecosystems. Due to the importance of interconnected ecosystems for the development of engaged universities, applying the service-dominant logic (SDL) perspective, the authors aim at developing theory on linkages that lead to a higher level of actor commitment and in turn result in increased actor disposition and greater resource density.

Data from semistructured interviews from four in depth case studies, known internationally as successful cases of university linkages development (Columbia Lab-to-Market Accelerator Network, Oxford University Innovation, Auckland Uniservices and the Münster Center for Interdisciplinarity), undergo qualitative analysis according to the Gioia methodology.

The results represent a contribution to the theory, as they highlight the strategic role of linkages in improving actor disposition and increasing resource density. Due to its shown importance, linkage is an element to be considered on its own in the innovation ecosystems configurations in the context of universities.

The results of the research have implications for university management, since they focus on how resources are mobilized and linked. The interactive roles of actors in ecosystems imply that the locus of value creation moves beyond the borders of the organization toward the linkages. Strategies for managing university–industry linkages (UIL) are presented.

To date there has not been sufficient theoretical or empirical contribution in the university–industry ecosystem context about the role of linkages to improve resource density through increased actor disposition.

The purpose of this paper is to examine to what extent Finnish university students endorse entrepreneurial intent and the ways in which they position themselves in relation to entrepreneurship according to their self-perceived abilities or “ability self”.

The study was conducted by means of an e-survey, and the participants comprised the sample of students (n =1,819) from two Finnish universities, representing diverse fields of study.

It was found that a great majority of the students showed a relatively low intent to become an entrepreneur. The perception of abilities, such as innovativeness and ambitiousness-competitiveness, was positively related with entrepreneurial intent, whereas the perception of academic abilities and “conventional” employee skills indicated inverse associations.

The findings suggest that in terms of self-perceived abilities, entrepreneurship in an academic context is perceived as a rather restricted category to which only a few specific individuals have access. Accordingly, there is a certain tension between the tenets of entrepreneurship and corresponding abilities, and the ethos of universities and related high-valued abilities such as theoreticality and criticality.

Although employability and entrepreneur intent have been widely studied, little is known about students’ identification with entrepreneurship according to their ability perceptions. The present study contributes to the existing body of knowledge on university students’ “internal employability” that involves students’ self-assurance and views of work-related relevance with regard to supposed abilities.

In the domain of healthcare, both process efficiency and the quality of care can be improved through the use of dedicated pervasive technologies. Among these applications are so-called real-time location systems (RTLS). Such systems are designed to determine and monitor the location of assets and people in real time through the use of wireless sensor networks. Numerous commercially available RTLS are used in hospital settings. The nursing home is a relatively unexplored context for the application of RTLS and offers opportunities and challenges for future applications. The paper aims to discuss these issues.

This paper sets out to provide an overview of general applications and technologies of RTLS. Thereafter, it describes the specific healthcare applications of RTLS, including asset tracking, patient tracking and personnel tracking. These overviews are followed by a forecast of the implementation of RTLS in nursing homes in terms of opportunities and challenges.

By comparing the nursing home to the hospital, the RTLS applications for the nursing home context that are most promising are asset tracking of expensive goods owned by the nursing home in order to facilitate workflow and maximise financial resources, and asset tracking of personal belongings that may get lost due to dementia.

This paper is the first to provide an overview of potential application of RTLS technologies for nursing homes. The paper described a number of potential problem areas that can be addressed by RTLS.

This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.

The study adopts a survey methodology and uses a questionnaire containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson correlation and regression analysis to test its hypothesis.

The study found that future accountants in Nigeria are emotionally intelligent and have a high fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in occupational fraud. In addition, the study found that academic intelligence, a control variable, positively associates with fraud tendency.

The study offers rare insights into the fraud tendency of future accountants, which would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and employers will find the study beneficial in decision-making on job recruitment, placements and moral orientation for prospective accountant employees.

The study is the first to directly associate EI with the fraud tendency of future accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy. Thus, it provides a benchmark for future studies in other developing countries.

Entrepreneurial intention plays a major role in entrepreneurship academia and practice. However, little is known about the intentions of entrepreneurs in the social area of venture creation. This paper aims to formulate a well-organized model of social entrepreneurial intention.

The paper draws on intention models in entrepreneurship literature in general and social entrepreneurship in particular to identify gaps. Based on these findings, a new conceptual model is formulated.

There is no research to be found which uses the social cognitive career theory (SCCT) to explain about an individual’s intention to become a social entrepreneur, although this theory is recently suggested as an inclusive framework for entrepreneurial intention (Doan Winkel et al., 2011). It is also supportive by the empirical research of Segal et al. (2002). Therefore, a conceptual model of entrepreneurial intention in the field of social entrepreneurship is formulated based on adapting and extending the SCCT.

The paper contributes to the social entrepreneurship literature by providing new insights about social entrepreneurial intention. The result has important implications for theory and practice. In theory, it is the first model offering the SCCT as the background of formation for social entrepreneurial intention, with a distinct perspective of social entrepreneurship as a career. It raises a future direction for researchers to test this model. In practice, this framework provides a broad view of factors that could contribute to the success of the would-be a social entrepreneur.

The purpose of this paper is to investigate the role of universities in preparing disabled students to become entrepreneurially inclined after graduation with the aim of developing an entrepreneurial inclination (EI) model.

A cross-sectional survey was employed using 220 disabled universities’ students in the north-central Nigeria. Data were analyzed using descriptive statistics, correlation analysis and structural equation model. All analyses were performed using SPSS version 22 and AMOS version 22.

The findings buttress the significant position of universities in promotion entrepreneurial spirit. It revealed that the university’s role (UR), entrepreneurship education (EE) and role models (RMs) have a positive influence on disabled students’ EI. Universities that make provisions for entrepreneurship infrastructure, knowledge and RMs to disabled students will boost their EI. Second, the more lecturers and RMs inspire students, method of teaching and demonstrating enthusiasm are applied in the teaching of entrepreneurship, the better it prepares students for entrepreneurial career after graduation.

The study is only restricted to Federal Universities in the North-Central Nigeria. Further research could be conducted to cover other tertiary institutions in North-Central Nigeria. Furthermore, the study employed the cross-sectional approach. A longitudinal approach should be employed to study the trend over a period of at least two years. Finally, the factors identified in triggering EI may not be sufficient enough in explaining the phenomenon. There are other factors that may contribute in influencing EI of the disabled students that were not part of this study.

This study indicates a number of implications for the universities and policy makers. Specifically, EE, UR and RMs make significant contributions to inclination for disabled students. These factors are key for universities in Nigeria to consider in preparing these students to become entrepreneurial graduates. Policy makers and other stakeholders need to develop keen interest in designing entrepreneurship curriculum to accommodate the specific needs of students with disabilities.

This study is the first in Nigeria to empirically test the relationship between UR, EE and EI as well as the moderating effect of RMs among universities’ disabled students.