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The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may help to bring the best out of IA is proposed.

Empirical studies based on internal auditors’ self-assessments (“inside-out”) and empirical studies based on other stakeholders’ perspectives (“outside-in”) are reviewed through an “effectiveness lens”. The “outside-in” perspective is regarded as particularly valuable.

First, common themes in the empirical literature are identified. Second, the main threads into a model comprising macro and micro factors that influence IA effectiveness are synthesized. Third, promising future research paths that may enhance IA's value proposition were derived.

The “outside-in” perspective indicates a disposition to stakeholders’ disappointment in IA: IA is either running a risk of marginalization (IIA, 2013; PWC, 2013) or has to embrace the challenge to emerge as a recognized and stronger profession. The suggested research agenda identifies empirical research threads that can help IA practitioners to make a difference for their organization, be recognized, respected and trusted and help the IA profession in its pursuit of creating a unique identity. This paper wishes to motivate researchers to explore innovative research strategies and probe new theories, as well as benefit from cross-fertilization with other research streams.

This paper summarizes the state of research on IA effectiveness and proposes a guide for future IA research. It provides pointed questions that may further advance the understanding of what constitutes IA and how IA can enhance its value proposition.

A multimedia computer system is one that can create, import, integrate, store, retrieve, edit, and delete two or more types of media materials in digital form, such as audio, image, full‐motion video, and text information. This paper surveys four possible types of multimedia computer systems: hypermedia, multimedia database, multimedia message, and virtual reality systems. The primary focus is on advanced multimedia systems development projects and theoretical efforts that suggest long‐term trends in this increasingly important area.

The purpose of this paper is to investigate the use of problem-solving approaches in maintenance cost management (MCM). In particular, the paper aims to examine characteristics of MCM models and to identify patterns for classification of problem-solving approaches.

This paper reflects an extensive and detailed literature survey of 68 (quantitative or qualitative) cost models within the scope of MCM published in the period from 1969 to 2013. The reviewed papers have been critically examined and classified based on implementing a morphological analysis which employs eight criteria and associated expressions. In addition, the survey identified two main perspectives of problem solving: first, synoptic/incremental and second, heuristics/meta-heuristics.

The literature survey revealed the patterns for classification of the MCM models, especially the characteristics of the models for problem-solving in association with the type of modeling, focus of purpose, extent and scope of application, and reaction and dynamics of parameters. Majority of the surveyed approaches is mathematical, respectively, synoptic. Incremental approaches are much less and only few are combined (i.e. synoptic and incremental). A set of features is identified for proper classification, selection, and coexistence of the two approaches.

This paper provides a basis for further study of heuristic and meta-heuristic approaches to problem-solving. Especially the coexistence of heuristic, synoptic, and incremental approaches needs to be further investigated.

The detected dominance of synoptic approaches in literature – especially in the case of specific application areas – contrasts to some extent to the needs of maintenance managers in practice. Hence the findings of this paper particularly address the need for further investigation on combining problem-solving approaches for improving planning, monitoring, and controlling phases of MCM. Continuous improvement of MCM, especially problem-solving and decision-making activities, is tailored to the use of maintenance knowledge assets. In particular, maintenance management systems and processes are knowledge driven. Thus, combining problem-solving approaches with knowledge management methods is of interest, especially for continuous learning from past experiences in MCM.

This paper provides a unique study of 68 problem-solving approaches in MCM, based on a morphological analysis. Hence suitable criteria and their expressions are provided. The paper reveals the opportunities for further interdisciplinary research in the maintenance cost life cycle.

For many years, the content and applicability of various forms of corporate responsibility (CR) for issues in the domain of sustainable development have been discussed within business and society. At times, both concepts are somehow connected to each other but so far they have not been put into a truly holistic and mutual perspective. The purpose of this paper is to introduce a normative concept integrating both aspects into holistic management thinking.

First, an interdisciplinary ethical reasoning for CR and sustainable development will be given based on the fundamental work of Kant, Rawls, Margalit and others. Based on these lines of thought, both concepts will be integrated into an advanced two‐stage approach of responsibilities to overcome possible shortcomings of an isolated analysis (and application) of either of the two.

The paper provides an initial normative ethical reasoning why CR and sustainable development should be integrated into holistic management thinking. It discusses CRs for an enabling framework of sustainable development on grounds of a two‐stage approach of integrative responsibilities.

The paper will encourage thought leaders in business and society to integrate the goals of sustainable development into management thinking.

Instead of mutually advancing each other, sustainable development and CR so far have not been put into a truly holistic perspective, which potentially limits the significance of both concepts. The paper fills this gap and seeks to overcome these limitations. It offers an inclusive approach to management thinking which combines the micro perspective of businesses with the macro perspective of society.

This paper aims to underscore major opportunities for shared value innovation based on data management efficiency, which has often been overlooked so far. By integrating prior research about digital transformation, shared value creation, entrepreneurial marketing and the innovation-based view of firm performance, it addresses a major gap in the literature.

The innovation-based arguments illustrate how efficient data management may lead to different types of innovation, which provide opportunities for growth and efficiency gains after the coronavirus pandemic.

Many companies’ digitalization programs have concentrated on strengthening the efficiency of current business processes. Thus, these initiatives have contributed to the efficiency of traditional analog activities by using data and smart algorithms. In contrast, the efficiency of the underlying data management was largely neglected, but the COVID-19 pandemic has highlighted its importance. To overcome the limited emphasis on sustainability and efficiency in the digital context, this paper focuses on data management efficiency. After detailing this concept, it is linked to the growing literature about creating shared value, and a process segmentation for implementing shared value innovations in the field of digital efficiency is developed.

The paper extends research into digital transformation by emphasizing that the distinction of effectiveness and efficiency is as relevant in the digital context as in the traditional analog environment. It further provides new insights into creating shared value because it increases the awareness of researchers and managers to consider data management efficiency as a basis for shared value innovation with positive effects on the triple bottom line. The paper also contributes to entrepreneurial marketing research because data management efficiency provides significant opportunities for entrepreneurs, startup firms and innovators in established organizations to develop entirely new markets based on new services, solutions and business models. Finally, the paper deepens the understanding of the innovation-based view of firm performance.

This paper is a step toward a sustainability-based view of firm performance, which focuses on how companies may achieve and maintain a competitive advantage in a circular economy that is increasingly dominated by sustainability.

This is a conceptual research paper, which provides a coherent basis for the diverse literature about sustainability, corporate social responsibility, creating shared value, shared value innovation, sustainable design and the United Nations’ Sustainable Development Goals.

The paper complements extant reviews and dynamic frameworks, such as the natural resource-based view and the innovation-based approach, to understand how firms may profit from sustainability in their business ecosystems with multiple stakeholders concerning the triple bottom line beyond financial performance. A firm’s sustainability architecture at multiple organizational levels includes interdependent components reflecting environmental, social and economic sustainability, which enable firms to achieve more value and/or do less harm. The intertemporal renewal of this architecture and its interdependencies with non-sustainability components highlight the dynamics of sustainability transformations for understanding the sustainability–performance relationship.

This paper contributes to sustainability research by developing a conceptual framework, which may be a basis for integrating the variety of management-related sustainability research. It further adds to research into competitive advantage by clarifying how firms may profit from sustainability. Moreover, the conceptual framework contributes to business ecosystem research because it considers internal factors in an organization as well as external factors in a firm’s environment. Finally, this paper offers new insights into strategy dynamics because the intertemporal perspective of changing a firm’s sustainability architecture underscores the need for continuous sustainability transformations.

Brand theory and practice have remained quite two-dimensional to this day and focus on logos, corporate design, website design, etc. As with atmospheres, it was the sales room where the brand idea was spatialised early on. This chapter discusses how to spatialise brand theory and to connect it with the place atmosphere model. Moreover, the chapter works out how the bridge between the strategy of an organisation (company, hotel, destination, etc.), its brand personality and the strategy of spatial design can be built. The brand personality shows itself in the long-term handling of the eight W questions of the brand space strategy (Who, Where, Wherein, What, Whom, Way to, What for and Why).

This study examines the diffusion process of corporate sustainability (CS) in the global automotive industry. It discusses the different roles played by the automakers, as the industry’s focal firms, in diffusing CS strategies throughout their respective supply networks. Studies have explained this phenomenon as being the result of the higher levels of stakeholder exposure faced by focal firms, which generate higher levels of supplier sustainability risk. In this context, the authors examine the effects of three network-related firm characteristics – resource dominance, resource substitutability, and network centrality – in determining the effectiveness of a firm in diffusing CS in its network. For that purpose, we present a theoretical framework from which we derive a set of hypotheses and test them on a sample of the global automotive supply network containing 10,726 firms linked by 45,044 inter-firm relationships. The results lend significant support to the argument that these network-related firm attributes are crucial mechanisms to the process of diffusion of CS strategies in a supply network, thus contributing to extant literatures in strategic management, international business, and sustainable supply chain management.

The main goal of any organization is to achieve the best quality of work through employees, and managers play a very important role in this field. Managers and leaders of organizations often face with paradoxes that make decision-making difficult. The purpose of this paper is to develop a competency model for human resource managers considering the importance of the role of paradoxes for organizations.

The research methodology is of a mixed type and with an approach based on paradox theory and using theme analysis and fuzzy Delphi, it seeks to provide a model of paradoxical managers’ competence. The statistical sample included 11 experts working in the information and communication technology industry, who were selected using the snowball and judgmental sampling method.

The results of this research show that the competency model of human resource managers has three managerial, organizational and individual levels and has 15 themes including strategic partner, organizational knowledge, awareness of the industry environment, awareness of the external environment, paradoxical thinking, managerial knowledge, relationship management, resource management , leadership, human resources analyzer, information technology (IT) knowledge, personality traits, development, multitasking and cognitive competence. The most important theme identified is paradoxical thinking and familiarity with IT knowledge, and it is suggested that human resource managers working in this field should preferably study technical and engineering fields at the undergraduate level and shift to human resource management fields at the graduate level.

The distinguishing feature of this paper is the presentation of a competency model based on paradox theory. Paradoxes are part of organizational life. Therefore, there should be a paradoxical view in all organizational analysis.