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Selecting which processes to improve plays a critical role in the first phase of the business process management lifecycle, but it is a step with known pitfalls. Decision-makers rely on subjective criteria and their knowledge of the alternative processes put forward for selection is often inconsistent. This leads to poor quality decision-making and wastes resources. The purpose of this paper is to examine the proposition that decision-makers armed with context-enriched criteria make more logical, better-quality decisions. The context in question is qualitative, sensitive to decision-making bias and politically charged.

We applied a design-science approach, engaging 70 industry decision-makers through a combination of research methods to assess how different contextual configurations, in a hypothetical scenario adapted from the Australian banking industry, influenced and ultimately improved the quality of the process selection step.

The study highlights the impact of framing effects on context, and the need to adapt framing to decision-maker behavior and provides five guidelines to improve process selection effectiveness.

Process selection research to date has largely focused on quantitative evaluation techniques, with little attention paid to the role of context and the behavioral interplay of decision-making styles in practice.

The purpose of this paper is to provide a frank reflection on the authors' journey in applying social theory to understand the routine use of a transaction‐processing system in a rich field context.

Inspired by a perplexing initial observation, the program of research moved quickly from one of more traditional positivist methods (experiments and surveys) to case study research. The case study involved observation and comparative analysis of the routine use of a reservation system across a large franchised accommodation chain.

As a reflective essay, the key findings relate to the research process itself. The essence of the findings is that applying social theory is itself a social process.

The paper finds that insight can come from understanding the routine use of IT as a social artefact, not just from studying crises or latest innovations.

This paper aims to examine how managers make non-generally accepted accounting principles (GAAP) exclusion decisions depending on the regulatory guidance provided and their motivations. Guidance detail is a double-edged sword: resolving uncertainty but risking rule-based compliance over principled judgment.

This paper uses the context of non-GAAP measures in reporting, given the history of Securities and Exchange Commission changes in guidance detail. Drawing on theories of epistemic motivation and process accountability, this paper manipulates the goal of management (informativeness vs. opportunism) and guidance detail to examine effects on management decisions to exclude an ambiguous charge.

The 2×2 between participants experiment with 132 managers reveals that more detailed guidance increases likelihood of exclusion of an ambiguous charge. This paper further finds that this exclusion is more likely when management is given an informativeness goal, a result of a mediating effect of epistemic motivation. However, these findings only hold at low levels of process accountability.

The findings regarding the psychological concepts recognize the influence of perceived decision uncertainty by suggesting how managers respond to the level of regulatory guidance detail, offering regulators and auditors a basis for understanding and anticipating managerial reporting choices. Also, awareness of heightened epistemic motivation under the informativeness goal provides a nuanced practical understanding of non-GAAP decision drivers. Finally, the finding that effects are more pronounced for managers with lower process accountability highlights the significance of organizational accountability structures in guiding managerial choices, which can inform board-level governance and control decisions.

Pragmatically, this paper finds that detailed guidance leads to more appropriate exclusion decisions under a goal of informativeness but finds no such evidence where the goal is opportunism. No prior study has examined how the level of detail in guidance affects managers’ disclosure choices.

This study aims to examine the implementation of AASB 15 Revenue from Contracts with Customers to provide insight into preparers’ perspectives on the challenges, costs and benefits experienced in implementing a new and complex standard.

The study uses a survey of 143 financial statement preparers engaged in implementing AASB 15.

The results reveal significant variation in the approach to, and progress in, implementing AASB 15.

The study provides evidence of the role of proprietary costs in implementing a new standard and suggests that preparers adopt a more pragmatic view of the nature of compliance compared to standard-setters.

The evidence in this study strongly suggests that there is little to be gained in deferring effective dates for new standards. It suggests that standard-setters can motivate entities by framing a standard in terms of how it improves the business itself, rather than from a compliance framing.

This study provides a rare perspective on the actual implementation experience of preparers confronted with the introduction of a new standard. Such a perspective is of value to standard-setters and preparers and offers insight to researchers that cannot be gained from traditional capital market archival approaches.

The purpose of this paper is to determine the state-of-the-art in research on process owners, a key role within business process management and process governance, and thus to increase our understanding of the role of process owners.

The author conducts a systematic literature review of research shedding light on the role of process owners. The review includes 100 academic papers and 10 books on BPM.

Findings from the review demonstrate the significance of appointing process owners and showcase process owners’ role and responsibilities, as well as obstacles to and enablers of effective process ownership.

Based on the findings from the review, the author proposes a comprehensive framework on process ownership. The review provides a knowledge base for future research to build upon and can serve as a guide for practitioners. The review also identifies several research gaps and opportunities for future research.

The purpose of this paper is to explore how success emerges in a business process change initiative, given the often conflicting forces and challenges present in a workflow implementation. A detailed reflective analysis provides an opportunity to explore how different process enablers interact to achieve non‐obvious outcomes.

Data collection entailed semi‐structured interviews, observation of project activities, and analysis of project documentation for a workflow project at a public sector organisation (AustGov). Data collection occurred from project initiation to implementation and is analysed utilizing the process enterprise maturity model.

Despite encountering numerous issues, the process workflow went live as planned; the project was a success. The case demonstrates how project drivers interact in context to provide a coherent explanation of project outcomes. That the project did not fail, despite encountering obstacles and challenges, is attributed to the maturity of critical process enablers within the portfolio.

The AustGov case study provides an exemplar of how and why interrelationships between process enablers and project context matter. The case analysis provides a rich study of a workflow project, and demonstrates the suitability of the process audit framework to explain outcomes of business process change projects.

The findings demonstrate the importance of managing interdependencies and competing priorities between process enablers to successfully implement business process change.

The case provides a rich example of the implementation of business process change using workflow software. The authors find that achieving successful outcomes in a challenging environment is best understood when viewed from the perspective of the maturity of a portfolio of project enablers; also, that attention needs to be paid to developing advanced maturity in those enablers most closely related to the specific challenges evident in the project context.

This study sought to distinguish characteristics of cognitive processes while using information technology. In particular, it identifies similarities and differences between mind wandering and cognitive absorption in technology-related settings in an effort to develop a deeper understanding of the role that mind wandering plays when using information technology.

Data was gathered using an online survey including responses from 619 English-speaking adults in 2019. We applied a confirmatory factor analysis and used a robust variant of maximum likelihood estimator with robust standard errors and a Satorra–Bentler scaled test statistic. The data analysis procedure was conducted with the R environment using the psych package for descriptive analysis, and lavaan to investigate the factorial structure and the underlying correlations.

We discuss the benefits of carefully differentiating between cognitive processes in Information Systems research and depict avenues how future research can address current shortcomings with a careful investigation of neurophysiological antecedents.

To date, mind wandering has been explored as a single phenomenon, though research in reference disciplines has begun to distinguish varieties and how they distinctly impact behavior. We demonstrate that this distinction is also important for our discipline by showing how two specific types of mind wandering (i.e. deliberate and spontaneous mind wandering) are differently correlated with sub-dimensions of cognitive absorption, a well-studied construct.

Attempts to consider how a founder has reduced equivocality in relation to support networks and reducing risks, especially in an international environment. Presents the case studies of five Danish and Australian born global companies. Considers different global models and their limitations. Presents the findings of recent surveys in this area. Concludes that internationalization has not been the primary objective in the founding process and gives direction for further research.

Creating high quality, liveable urban settings that facilitate a transition to lower carbon living and work environments is central to achieving more sustainable cities and communities. For over two decades, city builders and planners have advocated compact growth to facilitate these transformations. The impact of the COVID-19 pandemic has heralded a conceptual shift in debates on urban density, mobility and accessibility with the idea of the ‘15-minute city’ (Moreno, 2016) gaining increased prominence and traction among policymakers. Popularised by Mayor Anne Hidalgo of Paris, proximity and accessibility, together with density, underpin an ideal that privileges the relocalisation of work, home and leisure activities. Broadly described, the concept centres on the (re)development of urban neighbourhoods where basic services – access to public transport, grocery, social and healthcare, leisure and amenity – can be provided within a 10-, 15- or 20-minute walk or cycle from home. Since the publication of the National Planning Framework in 2018, more compact urban growth has become a core principle underpinning spatial planning at a range of scales in Ireland and the development of low-carbon and vibrant urban centres is now a key objective of Irish policymakers. The Southern Regional Assembly has been promoting the ‘10-minute town’ ideal through its Regional Spatial and Economic Strategy (RPO 176) and pilot projects in 3 medium sized towns (Carlow, Tralee and Ennis). However, scaling up the concept to accommodate the region's larger cities is relatively unexplored. As the smallest of the three cities in the southern region, and with significant redevelopment potential at the heart of the urban core, Waterford is in a dynamic position to accommodate the 15-minute concept. Furthermore, Waterford's more recent population growth suggests the need to cement the 15-minute city concept as a baseline for the design of the city as it develops and evolves in both new and emerging neighbourhoods. This chapter examines the potential and challenges of embracing the 15-minute city concept in Waterford as a way to meet the objectives set out in the National Planning Framework, Regional Spatial and Economic Strategy and by Waterford City Council, and discusses lessons for the Irish context more broadly. The chapter concludes that while the framework conditions for success appear to be largely in place, whether the governance and political system at the metropolitan and local levels is courageous enough to embrace and harness these opportunities remains to be seen.

The purpose of this paper is to review the use and application of shell entities, as they facilitate crime and terrorism, impede investigations and harm societies.

The study details the types and characteristics of shell entities, reviews actual cases to exhibit how shells are abused, outlines reasons shells disguise beneficial ownership and analyzes steps taken by countries and organizations to thwart the abuse of shell entities.

Many types of shell entities are used by white-collar criminals and are often layered in an intricate network which conceals the identity of beneficial owners. Nominees and bearer shares are used in tandem with shell entities to optimize concealment. Accountants, lawyers and trust and company service providers facilitate and promote the use and abuse of shell entities by lawbreakers. The G-8, Financial Action Task Force and G-20 have begun steps to improve ownership transparency, but the effort is moving at a modest pace.

The analysis makes clear the reasons for and means by which the wealthy and powerful, along with criminals, conceal trillions of dollars of income and wealth that remain untaxed and may be used for nefarious purposes. The paper is limited by the paucity of data on concealed assets and their beneficial owners.

The findings clearly show the need for more concerted action by national governments, organizations, the United Nations and law enforcement and to improve ownership transparency and information exchange regarding shell entities.

The findings demonstrate that shell entities used to conceal wealth prevent untold trillions in taxes from being collected by governments worldwide. This lack of revenue facilitates income inequality and skews national economic and fiscal policies. Also, more white-collar criminals and terrorist financiers could be brought to justice if ownership transparency is improved.

This study adds to the limited literature on shell entities, their characteristics and uses and abuses.