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The Accounting Information Systems (AIS) research field emerged around 30 years ago as a subfield of accounting but is at risk to develop further as an isolated discipline. However, given the importance of digitalization and its relevance for accounting, an amalgamation of the parent research field of accounting and the subfield of accounting information systems is pivotal for continuing relevant research that is of high quality. This study empirically investigates the distance between AIS research that is included in accounting literature and AIS research that prevails in dedicated AIS research outlets.

To understand which topics define AIS research, all articles published in the two leading AIS journals since 2000 were analyzed. Based on this topical inventory, all AIS studies that were published in the top 16 accounting journals, also since 2000, are identified and categorized in terms of topic, subtopic and research methodology. Next, AIS studies published in the general accounting field and AIS studies published in the AIS field were compared in terms of topics and research methodology to gain insights into the distance between the two fields.

The coverage of AIS topics in accounting journals is, to no small extent, concentrated around the topics “information disclosure”, “network technologies” and “audit and control”. Other AIS topics remain underrepresented. A possible explanation might be the focus on archival studies in accounting outlets, but other elements might play a role. The findings suggest that there is only a partial overlap between the parent accounting research field and the AIS subfield, in terms of both topic and research methodology diversity. These findings suggest a considerable distance between both fields, which might hold detrimental consequences in the long run, if no corrective actions are taken.

This is the first in-depth investigation of the distance between the AIS research field and its parent field of accounting. This study helped develop an AIS classification scheme, which can be used in other research endeavors. This study creates awareness of the divergence between the general accounting research field and the AIS subfield. Given the latter's relevance to the accounting profession, isolation or deterioration of the AIS research must be avoided. Some actionable suggestions are provided in the paper.

Cummins Generator Technologies India Limited (CGTIL) was in the process of setting up a world-class factory at Ranjangaon based on “lean” production principles. The project team, however, went a step ahead and married “green” with “lean”. While lean is about taking the system inefficiencies out, the green is about harmony with nature. The case is about CGTIL's journey of deriving synergies between seemingly conflicting objectives of lean and green.

1. To understand the importance of creating and implementing a vision for enhancing gender diversity and inclusion relevant to the manufacturing and engineering sector in an emerging market.

2. To develop insights into the vision and characteristics of an inclusive leader.

3. To evaluate the strategies and organizational levers that created and nurtured a climate of gender diversity and inclusion in Cummins India.

4. To identify organizational levers that will enable the sustenance and institutionalization of a climate of inclusion.

This case study traces a 16-year journey of diversity and inclusion at Cummins India, a subsidiary of the Fortune 500 manufacturing organization Cummins Inc. headquartered in the US. Initially spearheaded by Anant Talaulicar, and then continued by Ashwath Ram, gender D&I initiative at Cummins India has made significant strides. Talaulicar had an opportunity to immerse himself in the ethos of the parent company before joining the Indian subsidiary.

In India during the early 2000s the external environment was characterized by rapid technological and regulatory changes and increasing complexity. To make matters more difficult, the internal culture was steeped in a traditional manufacturing mindset marked by dismal female participation rate and an over-representation of locals with similar beliefs and value systems.

Given the mammoth task already taken up by Talaulicar by improving the diversity numbers from 3% to 33%, Ram had big shoes to fill. On one hand, he had to drive the business amidst uncertain market conditions; on the other hand, he had to carry on a legacy. Given that he himself had a lived experience of Cummins global values, he knew D&I was an integral part of the Cummins way of life. His familiarity with the socio-cultural challenges of the country coupled with his drive to continue and rejuvenate the D&I agenda, brought some interesting, yet challenging, questions for him. With the internal and external pressures looming large before him, could he institutionalize a climate of inclusion that could serve as a strategic lever to place the company on the path of growth, vibrancy and economic prosperity?

Through qualitative research conducted by the authors, this case study brought out learnings pertaining to linkage of leadership in creating a climate of inclusion and expansion of talent diversity through a set of people strategies and HR practices. The contribution of this case study is primarily to theory and practice in the field of Human Resource Management, D&I as well as in developing inclusive leadership.

MBA programs and leadership development programs

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CSS 6: Human Resource Management.

The purpose of the article is to examine the experiences of workers with intellectual disability (WWID) and subtle discriminatory practices that hold these workers back from thriving at the workplace.

The research design employs the Shore et al. (2011) framework of inclusion supported by optimal distinctiveness theory (ODT) (Brewer, 1991). These theoretical frames are used to examine the potential for WWID to become members of a work group and experience the opportunity to develop their unique selves, negotiate and thrive through their work for purposeful career outcomes. A qualitative case study approach was adopted through interviews and focus groups with a total of 91 participants: 41 WWID, 5 human resource (HR) managers, 5 duty/department managers (DMs), 24 colleagues and 16 supervisors.

The authors found that enhancing inclusion is underpinned by the positive impact of human resource management (HRM) practices and line management support for WWID feelings of belongingness and uniqueness that enable them to thrive through their work activities. The authors demonstrate that WWID need manager support and positive social interactions to increase their learning and vitality for work to embrace opportunities for growth. However, when WWID do not have these conditions, there are fewer opportunities for them to thrive at the workplace.

There is a need for formal HRM and management support and inclusive organisational interventions to mitigate discriminatory practices and better support WWID at work. There is an opportunity for HRM to design training and development around belongingness and uniqueness for this cohort of workers to maximise WWID opportunities to thrive through their work.

This study examines a cohort of WWID who are often forgotten and subtly discriminated against more so than other minority or vulnerable cohorts in the workplace, especially in terms of their development and reaching their full potential at work, which has an impact on their ability to thrive through their work. The paper makes an innovative contribution to the HRM literature through unpacking the processes through which Shore et al.'s (2011) conceptualisation of belongingness and uniqueness contributes to thriving for a marginalised and often overlooked cohort of workers.

The purpose of this paper is to investigate the online learning experience (LE) of massive open online courses (MOOCs) among the students in India using the lens of community of inquiry (CoI) model and two additional contextual factors.

The study conducted a survey using a structured questionnaire among the undergraduate and postgraduate students to examine the LE of MOOCs using the CoI framework and contextual variables – technical barrier (TB) and hedonic motivation (HD). The primary data were analyzed with the partial least squares structural equation modeling technique.

The results show that teaching presence (TP) influences cognitive presence (CP) and social presence (SP). SP influences CP. It is also found that TP, SP and CP influence the LE of MOOCs. It is found that TB negatively influences LE but is not significant and HD significantly influences LE positively for MOOCs.

This study has a few limitations as it is a cross-sectional study in India, which surveyed undergraduate and postgraduate MOOCs learners, and caution needs to be taken while generalizing the outcomes. Further studies can be conducted across other countries considering demographic factors like age, gender, income groups, education and profession.

This research highlights the antecedents influencing the LE of MOOC learners using the CoI framework which will help the MOOC designers and marketers to apprehend the factors influencing LE. The results of this research will help them formulate suitable strategies in the design and delivery of MOOCs to improve the LE of learners.

This unique research investigates and empirically validates the CoI framework to understand LE of MOOC learners in India. This research extends the CoI framework by adding contextual factors – TB and HD in the context of a developing country.