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While the three lines model (TLM) provides an organizational structure to execute risk and control duties, research and practice show limitations in the model's implementation. These limitations result in governance issues. Such issues, together with control weaknesses, could be addressed by leveraging properties of distribution, transparency, and immutability of blockchain technology. To this end, in this paper the authors propose a conceptual control framework based on blockchain technology to augment control practice.

The design of the resulting blockchain-based control framework (BBCF) and its prototype, based on the design science research methodology (DSRM), is presented and discussed in terms of the potential impact in the context of the identified problems within the TLM.

One potential outcome of BBCF could be to redefine the scope and boundaries of some of the activities in audit and control practices from a more static to a more dynamic and prospective role. In a larger context of improving governance practices, the BBCF could set the path for a more inclusive and participatory interaction between the different governance actors of an organization.

However, this assumes that blockchain is more widely adopted despite its complexity and rigidity.

BBCF covering both a conceptual model design and a reference implementation provides an innovation in audit and control. BBCF could include all relevant stakeholders who have an interest in corporate governance and control activities, including the regulators.

The contribution intends to serve both as a starting point for discussing the evolution of audit and control practice based on blockchain technology, as well as an initial actionable prototype for experimentation and further development.

Blockchain is expected to impact reporting and auditing processes. Indeed, the increasing use of blockchain could affect the nature and extent of information available to auditors and how audits are performed. This paper aims to investigate how auditors are assessing the relevance of the current auditing standards in light of the emergent use of blockchain technology.

Based on qualitative content analysis, this paper analyzed semi-structured interviews with auditors to understand their shared perception of how the current auditing standards address blockchain’s emergence.

The findings reveal a growing demand for information technology (IT) auditing standards, as well as a mismatch in timing between the quickly changing IT environment and the regulators’ slowness in releasing new standards or updating standards.

The findings reflect the external auditors’ points of view and cannot be generalized to all countries, but future studies should address the development of specific IT-related auditing standards to better fit the fast-evolving technology environment in ways that consider the other stakeholders’ points of view, including those of the standard setters.

The results of this study show that auditors consider the current auditing standards for IT to be too vague, and they need more guidance on both auditing blockchain and using technologies as audit tools.

The original contribution of this study lies in the in-depth understanding it provides of the adequacy of the current auditing standards to audit companies using blockchain, which is an under-researched topic.

Technology triggers business collaboration and partnership as well as becomes an essential part for disruptive business strategies. The literature on this topic is dispersed, and the chapter addresses this gap. This chapter aims to present a systematic literature review of academic studies in disruptive collaborative innovation frameworks and provide guidance for future research by identifying current research gaps. The study uses the PRISMA framework and collects literature from 2015 to 2023 from highly ranked academic venues with the final sample of 112 papers. The section is structured around the PRISMA framework, and results are reported accordingly. The analysis was conducted using a range of methods, including bibliometric analysis, multiple correspondence analysis (MCA), and text network analysis.

The analysis of the literature is presented to identify the main areas of research as well as to gauge the emerging streams. The overall results suggest that this area is starting to develop with limited research available to date. The study identified four theoretical foundations for existing research, aligned with behavioral, network, resource-based (RBV), and knowledge-based views (KBV). The identified theoretical views and themes are discussed, and examples of the studies are provided.

Discuss in detail the uses which might legitimately be made of the following passage by the writer of a profound study of economic life and thought in France at the end of the reign of Louis XIV. In answering the question make full use of your knowledge of (a) historical criticism; (b) French economic and general history.

^∗ Indicates books which are especially recommended.

This paper aims to document how leaders with a highly‐developed meaning‐making system design and engage in sustainability initiatives.

In total, 32 leaders and change agents were assessed for their meaning‐making system, or action logic, using a variation of the Washington University Sentence Completion Test; 13 were identified as holding the three rarest and most complex action logics able to be measured. Semi‐structured, in‐depth interviews explored their behavior and actions as related to complex change initiatives.

These leaders appear to: design from a deep inner foundation, including grounding their work in transpersonal meaning; access non‐rational ways of knowing, and use systems, complexity, and integral theories; and adaptively manage through “dialogue” with the system, three distinct roles, and developmental practices. Fifteen leadership competencies and developmental stage distinctions for three dimensions of leadership were identified.

The sample size leads to the findings being propositions that require further validation before broader generalization.

The results provide the most granular view to date of how individuals with highly complex meaning‐making may think and behave with respect to complex change, offering potential insight into the future of leadership.

The study explores how to cultivate leadership with the capacity to address complex social, economic, and environmental challenges.

The paper documents 15 competencies that are largely new to the leadership literature, and that reflect the actions of leaders operating with highly sophisticated meaning‐making systems.

The implicit and indirect influence of classical science on strategic management has been of utmost importance in the development of the discipline. Classical science has underpinned the main and even contrasting strategic management cultures. Classical science has undoubtedly allowed strategic management to thrive. Nevertheless, important limitations, roadblocks and challenges have also been produced. This paper aims to explore the influence of classical science on the main positivist and interpretive strategic management cultures.

A conceptual review is done on the influence of classical science on positivist and interpretivist traditions in strategic management.

The benefits and shortcomings of classical science in strategic management are explored and presented. Furthermore, the convoluted implicit relationship between strategic management and science is shown to be changing but persisting, as to face some of the challenges of the classical science culture of strategic management, a complexity culture, also inspired partially on science, seems to be developing in strategic management. Complexity seems to be emerging as an alternative, which might allow strategic management to solve some of its current dilemmas and, thus, change its implicit relationship with science.

The paper presents a novel way to conceptualize historical cultures of strategic management via their connection with academic cultures that have historically emerged from science. Through the analysis here done, a possible candidate for a Kuhninan normal strategic management and its potential revolution will be suggested, based on the recognition of the inheritance of classical science and currently complexity theory in strategic management.

The purpose of this paper is to propose a competitiveness measurement system for start-ups considering multiple critical success factors.

The methodological approach uses concepts from key performance indicators (KPIs) and multi-criteria decision analysis (MCDA) based on the fuzzy AHP (FAHP) methodology to weight the criteria related to fundamental points of view (FPVs) and critical success factors (CSFs).

Data collection was performed with 21 specialists and 28 start-ups, which returned the weights and performance of CSFs and FPVs related to the start-ups’ competitiveness. The results show only one start-up had a highly competitive global performance. In addition, all start-ups showed low competitiveness related to industry 4.0 technologies.

The article collaborates with existing research as a starting point for discussions on the subject, considering that previous research did not address the measurement of the start-ups’ competitiveness level through multiple factors, as developed in this article. In addition, we provide decision-makers and other stakeholders in the start-up ecosystem with a robust measurement system to assess business competitiveness and diagnose the company’s situation.

Annual reporting has moved from the conveyance of “simple” accounting numbers and more towards narrative, graphical, pictorial and broader aesthetic content conveyance. At the same time, there has been a small but growing discussion of the work of Emmanuel Levinas and Zygmunt Bauman and in particular the ethic of the Other. The aim of this paper is to explore the presence of faces in annual reports.

Based on initial observations from the analysis of human representations in the annual reports of 14 companies for all years 1989 to 2003 (210 annual reports), the paper interprets the increase from a Levinasian perspective, drawing substantially from Bauman's articulation of Levinas' ethic of the Other. Particularly within the work of Levinas, this ethic is articulated through the nakedness of the face. Analysis is partly performed through illustration of the site of audiencing, a key visual methodology, in annual report images.

A significant rise in total human representation over time is interpreted in Levinasian terms and the range of sites of audiencing is demonstrated. Arguments are discussed that suggest a counter‐hegemonic understanding of the corporations' responsibility to the Other.

The paper provides a critical analysis of what this kind of face work means within the context of Levinas' ethics of the Other. The paper explores what this kind of face work means for the possibility of Levinasian‐inspired moral development and the potential for a counter‐hegemonic face work that may promote accountability.