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Organisations engage in explicit and intentional communication with employees in various ways. However, communication will not be received in a “neutral” context. Employees operate in an organisational (or behavioural) context determined by the organisational culture, structures and systems, and the management practices. This context acts as a source of implicit communication towards employees. This view fits the various perspectives about communication, which does not need to be considered as a two‐way process, and which can be intentionally or unintentionally, transmitted and received. All too often, implicit communication is at odds with the “official” explicit communication. Through this latter form of communication the organisation might, for example, proclaim a quality image, while in reality employees experience that, in case of conflicts, delivery planning prevails over quality. Likewise, communication about the “learning organisation” appears to be cumbersome in a culture suppressing discussion about failures. The effect of implicit communication should not be underestimated. Cynicism among employees is repeatedly the result of inconsistent messages being received. This paper describes the aspects of organisational culture, structures and systems, and management practices, seen in a behavioural context, in order to illustrate how these aspects act as an implicit source of communication to employees. Additionally, this form of communication expresses whether employees themselves are seen as the crucial core of organisational success. The importance of consistent signals is illustrated, specifically with respect to organisational change programs.

The purpose of this paper is to propose a method for identifying business process-relevant contextual information that is likely to impact on the process goal. The ORGANON method describes a semi-structured procedural guide alongside with a set of criteria and a matrix for analyzing ontological transactions, which can be used to identify which context information can be considered relevant to a business process.

The authors report on an evaluation of the ORGANON method through a case study conducted in an organization that works in the social security domain.

The results provide evidences of the feasibility of the method application in this scenario.

Our research contributes to the literature on business processes flexibility, specifically through a proposal for context identification that can be extended to current techniques for business process modeling and in turn forms the basis for existing approaches for making business processes more flexible. The work has implications for the strategic management of organizations, by suggesting a method that provides informational support to decision makers about when, where and why business processes need to be adapted.

States that the concept of the “classical” organisation is undoubtedly in transition. As a result new organisational concepts emerge. Addresses the nature of quality management and assurance in “organisations under construction”. Starting with a brief overview of the characteristics of new organisations, blending into the concept of the “individualised company”. The assets of such a company are its core competencies linked to people. The question is: how do existing theories and practices of quality management fit in with these new organisational concepts? To provide the beginning of an answer a new quality approach labelled “personal quality management’ is explored. The essence is that quality management becomes more and more an individual responsibility. Some narrative empirical evidence is provided to support the development of this approach.

This paper aims to present how iterative round‐trip modelling between two different business process modelling tools can be enabled on a conceptual level. Iterative round‐trip modelling addresses model transformations between high‐level business and executable process models, and how to maintain these transformations in change time. Currently, the development of these process models is supported by different tools. To the authors' best knowledge, no coherent collaborative tool environment exists that supports iterative round‐trip modelling.

This paper is primarily based on a literature review of state‐of‐the‐art business to IT transformations regarding business process modelling. The architecture of integrated information systems (ARIS) and Cordys tools are used as an example case in this research. ARIS is a business process analysis (BPA) tool suited for analyzing and designing business processes, while the execution and monitoring of these processes is allowed by Cordys, a business process management suite (BPMS). The theory is used for transforming between ARIS event‐driven process chains from the business perspective and business process modelling notation in Cordys from the IT perspective.

A conceptual framework is proposed to couple a BPA and BPMS tool for round‐trip business process modelling. The framework utilizes concepts from the model‐driven architecture for structurally addressing interoperability and model transformations. Ensuring iterative development with two tools requires traceability of model transformations.

In many organizations, BPA and BPMS tools are used for business process modelling. These are in practice often two different worlds, while they concern around the same business processes. Maintaining multiple versions of the same process models across two tools is a considerable task, as they often are subject to design changes. Interoperability between a BPA and BPMS tool will minimize redundant activities, and reduce business to IT deployment time.

This research provides a theoretical base for coupling a BPA and BPMS tool regarding iterative round‐trip modelling. It provides an overview of the current state‐of‐the‐art literature of business process modelling transformations, and what is necessary for maintaining interoperability between tools. The findings indicate what is expected in tool support for iterative development in business process modelling from analysis and design to execution.

This study aims to empirically investigate the effects of supportive, innovative and information technology (IT)-driven organisational culture on the optimisation of knowledge-sharing behaviour capability (KSBC) among sales executives. The authors propose that such effects are mediated by the sense of well-being (SWB) and IT-driven absorptive capacity (ITAC) among sales executives.

A conceptual model was developed. Survey data were based on a sample of 323 sales executives of different manufacturing and service-intensive (i.e. business to consumers) firms. The data analyses were conducted by structural equation modelling (SEM) and fuzzy-set qualitative comparative analysis (fsQCA) methods.

Results from SEM support all the direct relationships. Supportive and innovative organisational culture has a significant and positive influence on the optimisation of KSBC among sales executives, and these effects are mediated by their SWB. Moreover, the ITAC of sales executives mediated the relationships between IT-driven organisational culture and optimisation of KSBC among them. Results from fsQCA with the same data show that ITAC and SWB among sales executives are necessary conditions for the optimisation of KSBC. In addition, ten combinations of these variables were explored, where three sufficient conditions significantly influenced the outcome variable.

This study is cross-sectional in nature and is conducted among sales executives by combining the data from manufacturing and service-intensive firms. To examine the proposed model, this study can be supplemented by future research using a longitudinal data collection method separately.

This research shows an effective role to optimise KSBC among sales executives in the field of knowledge management practice literature. Supportive, innovative and harmonious culture, IT-driven communication platform and well-established IT learning plans implemented by the firms can sophisticate to optimise KSBC among sales executives.

To the best of the authors’ knowledge, this research is a pioneer study conducted to explain the KSBC among sales executives by using mixed methods research. This research discusses the antecedent of knowledge-sharing capability among sales executives from the viewpoint of sales executive’s psychology and identifies the different roles of SWB and ITAC on individual’s KSBC.

This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents' expectations and the motivations underlying its regulatory response.

The theoretical lens of regulatory space is used to analyse the four-year debate around cryptocurrency holdings and informs the extensive thematic analysis of public documents, meetings recordings and comment letters on the topic.

Facing national standard setters' initiatives to regulate accounting for cryptocurrency, the IASB defended its position in the regulatory space through an agenda decision based on ewct 2xisting standards, which was finalised by the International Financial Reporting Standards Interpretation Committee (IFRS IC) despite criticism from constituents and Board members.

The paper provides insights into the IASB approach to a regulatory vacuum regarding a new class of items, which derive from a new and rapidly-evolving technology. Disruptive technology impacts the contested arena of accounting regulation, in which the constituents ask for new solutions and the IASB tries to resist such pressures, while defending its position.

The paper sheds light on the growing importance of agenda decisions in the IFRS environment and on the limits of the IASB long regulatory process in the circumstance of emerging accounting issues deriving from rapidly-evolving technology.

This investigation is timely and relevant as it considers the regulatory issues arising from disruptive technological innovations (i.e. cryptocurrency), shedding light on the limits of regulatory processes in times of technological change.

This study examines an emerging source of supplementary IFRS teaching materials. These include professional and institutional webcasts and online videos. The study begins by identifying the sources of IFRS webcasts and online videos, and then provides analysis and guidance for using such media in different levels of accounting courses. We conducted a questionnaire survey that examined student perceptions about using IFRS videos and webcasts in international accounting courses. The survey results indicate that students value the use of IFRS videos and webcasts, perceive them to be effective and to increase their learning, and view them as pedagogical tools that they will look for in the future. This study is important for accounting educators as it provides a useful and engaging tool to deliver IFRS knowledge to students.