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Information security is a growing concern in society, across businesses and government. As the offshore IT services market continues to grow providing numerous benefits, there are also perceived risks with respect to the quality of information security delivered in the supply chain. This paper aims to examine, as a case, the perceptions of Indian software services provider (service provider) employees with respect to information security governance and its impact on information security service quality that is delivered to customers.

The paper provides a framework built upon the existing dimensions and instruments for total quality management and service quality, suitably modified to reflect the context of information security. SmartPLS, a structural equation modelling technique, has been used to analyse field survey data collected from across various Indian cities and companies.

Significant finding is that information security governance in an IT outsourcing company providing software services has a highly significant impact on the information security service quality, which can be predicted. The paper also establishes that there is a positive relationship collectively between elements of information security governance and information security service quality.

Since data used in this study were taken solely from the responses of employees of outsourced service companies in India, it does not show if this translates into service improvements as perceived by the customer.

Information security governance should be made an integral part of corporate governance and is an effective strategic technique, if software outsourcing business enterprises want to achieve a competitive edge, provide client satisfaction and create trust.

The paper presents empirical data validation of the connection between information security governance and quality of service.

The purpose of this paper is to use Twitter analytics for analyzing the startup ecosystem of India.

The paper uses descriptive analysis and content analytics techniques of social media analytics to examine 53,115 tweets from 15 Indian startups across different industries. The study also employs techniques such as Naïve Bayes Algorithm for sentiment analysis and Latent Dirichlet allocation algorithm for topic modeling of Twitter feeds to generate insights for the startup ecosystem in India.

The Indian startup ecosystem is inclined toward digital technologies, concerned with people, planet and profit, with resource availability and information as the key to success. The study categorizes the emotions of tweets as positive, neutral and negative. It was found that the Indian startup ecosystem has more positive sentiments than negative sentiments. Topic modeling enables the categorization of the identified keywords into clusters. Also, the study concludes on the note that the future of the Indian startup ecosystem is Digital India.

The analysis provides a methodology that future researchers can use to extract relevant information from Twitter to investigate any issue.

Any attempt to analyze the startup ecosystem of India through social media analysis is limited. This research aims to bridge such a gap and tries to analyze the startup ecosystem of India from the lens of social media platforms like Twitter.

The case “Corporate Governance Failure at Ricoh India: Rebuilding Lost Trust” discusses the series of events post disclosure of falsification of the accounts and violation of accounting principles, leading to a loss of INR 11.23bn for the company, eroding over 75 per cent of its market cap (Financial Express, 2016). The case provides an opportunity for students to understand the key components of corporate governance structure and consequences of poor corporate governance. The case highlights the responsibility of the board of directors, audit committee and external auditors and discusses the changes required in the corporate governance structure necessary to ensure that such incidents do not take place. The case also delves into the classic dilemma of degree of control that needs to be exercised by the parent over its subsidiaries and freedom of independence given to the subsidiary board, which is a constant challenge all multinationals face. Such a dilemma often leads to the challenge of creating appropriate corporate governance structures for numerous subsidiaries.

The case is intended for MBA courses on corporate governance, business ethics and also for the strategic management courses in the context of multinational corporations. The case can be used to develop an understanding of the essential of corporate governance with special focus on the role of the board of directors, audit committee and external auditors. The case highlights the consequences and cost of poor corporate governance. The case can also be used for highlighting governance challenges in the parent subsidiary relationship for multinational corporations. The case can be used for executive training purposes on corporate governance and leadership with special focus on business ethics.

This case presents the challenges faced by the newly appointed Chairman Noboru Akahane of Ricoh India. In July 2016, Ricoh India, the Indian arm of Japanese firm Ricoh, admitted that the company’s accounts had been falsified and accounting principles violated, leading to a loss of INR 11.23 bn for the financial year 2016. The minority shareholders were agitating against the board of directors of Ricoh India and were also holding the parent company responsible for not safeguarding their interest. Over a period of 18 months, Ricoh India had been in the eye of a storm that involved delayed reporting of financials, auditor red flags regarding accounting irregularities, a forensic audit, suspension of top officials and a police complaint lodged by Ricoh India against its own officials. Akahane needed to ensure continuity of Ricoh India’s business and also act quickly and decisively to manage the crisis and ensure that these incidents did not recur in the future.

The case provides an opportunity for students to understand the key components of corporate governance structure and consequences of poor corporate governance. More specifically, the case addresses the following objectives: provide an overview of corporate governance structure; highlight the role of board of directors, audit committee and external auditors; appreciate the rationale behind mandatory auditor rotation; appreciate the consequences of poor corporate structure; explore the interrelationship between sustainability reporting and transparency in financial disclosures of a corporation; understand management and governance of subsidiaries by multinational companies; and understand the response to a crisis situation.

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

CSS 11: Strategy.

The development of new communication technology such as 5G is now a solid choice for Industry 4.0. 5G in the fifth generation replaces the presently used mobile telecommunications networks. In every sector of modern life, this technology is designed to resolve the issue of the enormous rise in daily gadgets. 5G allows rapid data transfer and significantly improves the Internet of Things (IoT), which contains billions of devices. The purpose of this paper is to study the potential applications of 5G for Industry 4.0.

Relevant research publications from Scopus, Web of Science and Google Scholar were identified to accomplish the objectives of this paper. 5G for Industry 4.0 enables crucial communications such as wireless management of machines and robotics to unleash Industry 4.0’s full potential, including the considerable proliferation of IoT devices in 5G. This technology enhances quality control, increasing inspections that rely on real-time analysis for rapid and early detection.

In Industry 4.0, 5G technology provides high speed and flexibility connectivity which helps to enhance the entire manufacturing system. This paper briefs about 5G and different network technologies used in 5G. Advancements, associated features and specialties, and significant enablers of 5G for Industry 4.0 are discussed. Finally, the paper identifies and discusses eighteen 5G applications for Industry 4.0. 5 G-enabled robots are used in manufacturing to carry out extensive work to enhance connectivity.

5G is the next-generation communication technology, allowing numerous examples of inventive usage, including Industry 4.0. In line with its long-term vision of digitisation, 5G benefit the whole value chain, including consumers and businesses.

The case study is designed to help students understand how the “growth at all costs” attitude can lead to compromised corporate governance in a start-up leading to disastrous implications for all the stakeholders. This case study aims to make students understand the components of the fraud triangle, the impact of financial fraud on various stakeholders, the role of venture capitalist (VC) investors and the importance of good corporate governance in start-ups. The case study presents an excellent opportunity for students to discuss the consequences of ignoring good governance in the pursuit of growth in a start-up. After analyzing the case study, the students shall be able to explain the concept of the fraud triangle and to be able to identify the motivation, opportunity and rationalization of financial irregularities in a start-up; analyze the impact of financial irregularities on various stakeholders; comprehend the business model of VCs and evaluate its influence on VC-funded start-ups; and appraise the importance of good corporate governance in start-ups.

The case study revolves around the confession of financial irregularities made by one of the cofounders of GoMechanic, a start-up headquartered in Gurugram, India. On January 18, 2023, Amit Bhasin confessed to financial irregularities in the company’s financial statements, leading to laying off 70% of the workforce of the company. GoMechanic had earlier raised close to US$62m [1] from maverick global investors including Sequoia Capital, Tiger Global, Orios Venture Partners and Chiratae Ventures, and was negotiating to raise Series D financing from the Japanese multinational SoftBank with aspirations to be a unicorn (start-up with a valuation of over $1bn). The confession led to a debate about the consequences of the “growth at all cost” culture being followed by start-ups as well as VCs. GoMechanic was not an isolated instance of a lack of governance in the start-ups. The confession had consequences not only for the GoMechanic but for the entire start-up ecosystem of India, which was the third largest in the world. Bhasin stated that the founders take full responsibility for the situation, and they were working on a plan which was most viable under the circumstances. However, it was not going to be easy to regain the confidence of the investors.

The case study is best suited for senior undergraduate- and graduate-level business school students and in executive education programs in courses such as corporate governance and ethics, private equity and entrepreneurial finance.

Teaching notes are available for educators only.

CSS 1: Accounting and finance

The purpose of this study is to recognise the role of information and communication technology (ICT) tools in different sectors like Education, Health Care, Business, FMCG and Entertainment in the phase of social distancing. This study also attempts to provide a quantitative review of the scholarly literature on this topic.

A comprehensive literature evaluation was undertaken using a database encompassing 150 English-language papers with publication dates ranging from 2019 to 2021. The research profile and thematic analysis are presented through a comprehensive content analysis, resulting in four themes. The study reviews various research articles and reports related to social distancing and opens a discussion on the growing importance of ICT tools during this COVID-19 era.

ICT acts as a surviving tool for the economy by creating a virtual environment and helping people to stay socially connected during this pandemic. There is a lack of empirical evidence to support the facts so further research is required.

There are two drawbacks to the current study. Firstly, this study established a rigorous review methodology in which the researchers opted to exclude any grey literature, non-peer-reviewed articles, books, notes and book chapters from consideration. These sources could have had pertinent literature. Secondly, even after protocol’s rigour and numerous rounds of checks by a team of academicians and researchers, an anomaly may have sneaked into the evaluation.

The current study contributes to the growing literature on ICT tools particularly in this phase of social distancing. This paper highlights the need for future research in this area supported by different statistics.