{"title":"Stakeholders’ expectations versus standard setters’ outcome about crypto assets accounting: A PLS-SEM analysis","authors":"Adriana Tiron-Tudor, Stefania Mierlita, Cristina Stefanescu","doi":"10.1016/j.accinf.2026.100772","DOIUrl":"10.1016/j.accinf.2026.100772","url":null,"abstract":"<div><div>This research aims to explore the interplay between stakeholders and the US accounting standard setter on the accounting treatment of crypto assets. We applied the beliefs-actions-outcomes (BAO) model to capture stakeholders’ expectations, expressed in their comment letters in response to the Financial Accounting Standards Board’s Exposure Draft (FASB’s ED) on Topic 350, and to assess their expectations’ reflection in the revised version of the standard. We analysed the relationship between stakeholders’ beliefs, proposed actions, and the final standard’s outcome using PLS-SEM (partial least squares structural equation modelling) in SmartPLS. Furthermore, we examine whether feedback from the accountancy profession, a significant stakeholder group in this process, acts as a moderator of the belief-action relationship. The results confirm that the beliefs significantly influence the proposed actions but have a minimal impact on the outcome, with a small number of suggestions for improvement being integrated. The involvement of the accountancy profession moderated the relationship between beliefs and actions, only for the scope and measurement categories, reflecting their specialised knowledge and technical expertise. Through empirical results, current research contributes to the debate on crypto asset regulation by examining stakeholders’ expectations and how their participation has influenced this regulatory field, emphasising the standard-setting body’s responsiveness to their input. The study offers theoretical and practical insights into the interplay between stakeholders’ beliefs, their proposed actions, and the development of crypto accounting regulation (the outcome).</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"57 ","pages":"Article 100772"},"PeriodicalIF":6.0,"publicationDate":"2026-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146160150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Government intervention or market incentives: which more effectively accelerates enterprise IT adoption in accounting systems? evidence from China’s financial shared service centers","authors":"Yuan Qian","doi":"10.1016/j.accinf.2025.100770","DOIUrl":"10.1016/j.accinf.2025.100770","url":null,"abstract":"<div><div>Under China’s policy interventions, the financial shared service center (FSSC), as an innovative application of information technology in corporate accounting systems, has shifted from being primarily market-driven to being jointly promoted by government policies and market forces. Using data from Chinese A-share listed companies from 2003 to 2022 and manually collected FSSC data, this study compares the effectiveness of government promotion versus market forces in driving FSSC implementation. We employ Cox proportional hazards models to investigate the drivers of firms establishing FSSCs. We find that state-owned enterprises (SOEs) establish FSSCs primarily in response to government promotion, whereas non-SOEs are motivated by market competition. Using propensity score matching and multi-period DID models, we find that FSSCs implemented by non-SOEs significantly improve financial reporting quality, whereas those established by SOEs show no measurable impact. These results hold after a series of robustness tests. Furthermore, cross-sectional analysis shows that the effectiveness of FSSCs is particularly pronounced in firms with more subsidiaries, wider geographic dispersion of subsidiaries, stronger subsidiary control, lower earnings management incentives, and adoption of robotic process automation (RPA), with such effects exclusively present in non-SOEs. Our results suggest that market-driven FSSCs generate substantive improvements, while government-promoted implementations fail to yield measurable outcomes. Therefore, when promoting FSSCs, the government needs to pay more attention to firms’ actual conditions and enhance follow-up supervision.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"57 ","pages":"Article 100770"},"PeriodicalIF":6.0,"publicationDate":"2026-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145693220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"From Dark Alleys into the University Light: Dilemmas of Academic Consulting","authors":"Katrin Heucher, Rouven Kanitz, Hannes Leroy","doi":"10.1111/joms.70038","DOIUrl":"https://doi.org/10.1111/joms.70038","url":null,"abstract":"<p>Management scholars who engage in academic consulting often feel compelled to somewhat hide their activities. Academic consulting frequently takes place in the dark alleys of academia: informally, with limited transparency, and in ethical grey areas. The three of us have grappled with dilemmas related to how much we <i>can</i>, <i>want to</i>, and <i>should</i> engage in consulting. On the one hand, scepticism abounds: consulting is often seen as undermining academic credibility, compromising the pursuit of rigorous research, or being motivated solely by financial gain. On the other hand, consulting offers opportunities – connecting theory with practice, providing access to unique field study opportunities, and achieving tangible impact beyond teaching and publishing papers.</p><p>As three management scholars at different career stages, dilemmas around consulting have affected all of us – a junior scholar wary of credibility risks, a mid-career researcher concerned about whether and how consulting fits his academic identity, and a senior scholar considering consulting’s role in his academic career.</p><p>In this essay, we explore the dilemmas of academic consulting, sharing our experiences and reflections to invite a broader conversation. Our experiences reveal dilemmas in four key areas: credibility (i.e., Does consulting undermine or enhance academic rigour?), integrity (i.e., Is consulting a source of private gain or a legitimate public contribution?), impact (i.e., Is consulting a detour or a springboard to relevance?), and purpose (i.e., Is consulting a pathway to burnout or reinvigoration?). These dilemmas confront questions about the meaning of our work, the boundaries of our professional identities, and the evolving role of business schools in society.</p><p>We see academic consulting as an activity in which scholars provide expert advice and services to organizations, typically in exchange for compensation (see also Perkmann and Walsh, <span>2008</span>). At its core, academic consulting, for us, means stepping beyond our ivory tower to offer expertise to organizations that seek it – not only businesses, but also government agencies and non-profits. Based on our own experiences and observations, consulting can take many forms. Sometimes it is a short, one-off engagement where we as scholars provide targeted advice to solve a specific problem. Other times, it is a more sustained, process-oriented collaboration that closely connects to one’s research, offering access to industry insights or data. In some cases, consulting also supports the development and commercialization of academic insights, translating research into real-world applications.</p><p>For us, academic consulting is not simply about selling expertise. It is about staying connected to organizational realities, drawing inspiration for our own research, testing the boundaries of our knowledge and skills, and fostering meaningful dialogue in which research and practice inform","PeriodicalId":48445,"journal":{"name":"Journal of Management Studies","volume":"63 8","pages":"5093-5100"},"PeriodicalIF":7.8,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/joms.70038","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149369394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Florian Bauer, David R. King, Jeffrey G. Covin, Svante Schriber, Nir Brueller, Qingxiong Weng
{"title":"Acquirer Strategic Orientations, Integration Decisions, and Performance","authors":"Florian Bauer, David R. King, Jeffrey G. Covin, Svante Schriber, Nir Brueller, Qingxiong Weng","doi":"10.1111/joms.70082","DOIUrl":"https://doi.org/10.1111/joms.70082","url":null,"abstract":"<p>Integration decisions are not isolated, as they are embedded in an organizational context. Using a multi-country sample (Nordics, German speaking Europe, and China) of small- and medium-sized acquirers, we explore the influence of firm strategic orientations on how managers conceptualize acquisitions, make integration decisions, and impact acquisition performance. Both market- and entrepreneurial-oriented firms coordinate activities following an acquisition, but they do so differently. Entrepreneurial-oriented acquirers use human integration to align target managers with common goals and reinforce their decision-making autonomy. In contrast, market-oriented acquirers strive for functional integration and use human integration to reduce target firm managers' decision-making autonomy. Thus, achieving coordination after an acquisition can follow different paths that are closely aligned with the strategic orientation of the acquirer. In other words, different strategic orientations guide managers' decisions, resulting in different paths to acquisition success.</p>","PeriodicalId":48445,"journal":{"name":"Journal of Management Studies","volume":"63 8","pages":"4657-4698"},"PeriodicalIF":7.8,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/joms.70082","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149369479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effect of Board Leadership Roles and Committee Responsibilities on Governance Effectiveness","authors":"Shelby L. Gai, J. Yo-Jud Cheng","doi":"10.1111/joms.70100","DOIUrl":"https://doi.org/10.1111/joms.70100","url":null,"abstract":"<p>Expectations for corporate directors have expanded over time, placing growing demands on their time and attention. Drawing on the cognitive foundations of the attention-based view (ABV), we theorize that board directors' leadership roles and committee assignments shape their attentional perspective and engagement in ways that can both hinder and enhance governance effectiveness. Using a panel dataset of 39,610 board-committee-year observations from over 3000 US boards between 1999 and 2023, we examine how directors' roles and responsibilities relate to governance outcomes associated with boards' audit, compensation, and nomination committees. We find that holding more board-leadership roles and board-committee assignments may impose cognitive burdens that undermine governance effectiveness, whereas holding more-diversified committee assignments may enhance governance by enabling directors to sequence their attention more strategically across governance tasks. This examination thus advances our theoretical understanding of how attention functions when distributed across multiple organizations simultaneously. In addition, by moving beyond simple counts of board directorships to explicitly consider the number and configuration of directors' leadership roles and committee responsibilities, this study advances the literature on governance effectiveness and board design. In doing so, we highlight the value of committee-level analysis for understanding board dynamics and governance.</p>","PeriodicalId":48445,"journal":{"name":"Journal of Management Studies","volume":"63 8","pages":"4764-4805"},"PeriodicalIF":7.8,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/joms.70100","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149369531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Bridging Knowledge Capability Gaps: Digital Technology Offsetting in Interfirm Knowledge Transfer","authors":"Antony Paulraj, Chandrasekararao Seepana, Murtaza Faruquee, Vaidyanathan Jayaraman","doi":"10.1111/joms.70101","DOIUrl":"https://doi.org/10.1111/joms.70101","url":null,"abstract":"<p>In this digital age, the adoption of digital technology (DT) is changing traditional business processes. Against this backdrop, we try to answer the question of whether DT could effectively bridge any interfirm knowledge capability gaps. Though effective knowledge transfer is dependent on the sender's and the receiver's knowledge capabilities, literature attributes very limited attention to their combined effects. Using signalling metaphor as the guiding framework, we forward disseminative capacity and absorptive capacity as the key capabilities of the sender and receiver, respectively, and study their combined effects on relational performance within vertical interfirm relationships. Additionally, with the belief that comprehending how DT could interplay with these capabilities holds crucial importance, we test the conjecture that DT can bridge knowledge capability gaps pertaining to the sender or the receiver. We position our hypotheses using the relational view and test them using the response surface methodology. The analysis is conducted based on a multi-respondent dyadic survey dataset that is augmented with secondary data and longitudinal performance data. Our findings showcase that disseminative capacity and absorptive capacity are natural counterparts and that the channel effectiveness resulting from adopting DT could serve as an offsetting capability that can effectively bridge certain knowledge capability gaps.</p>","PeriodicalId":48445,"journal":{"name":"Journal of Management Studies","volume":"63 8","pages":"4699-4736"},"PeriodicalIF":7.8,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/joms.70101","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149369535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Alfredo Grattarola, Jean-Pascal Gond, Stefan Haefliger
{"title":"Joining Decision-Making, Moral Thinking, and Collective Action: Grand Challenges as a Phenomenology of Deliberation","authors":"Alfredo Grattarola, Jean-Pascal Gond, Stefan Haefliger","doi":"10.1111/joms.70062","DOIUrl":"https://doi.org/10.1111/joms.70062","url":null,"abstract":"<p>This conceptual article argues that the mutual relevance of <i>grand challenges</i> and organization and management studies is best approached phenomenologically. Rather than constituting objects to be theorized or denoting special empirical contexts, grand challenges structure researchers’ attention and shape their interpretations of the processes and systems of deliberation through which collective action is coordinated. From this perspective, grand challenges require researchers to innovate their understandings of deliberation and to ensure that newly generated knowledge is redirected towards management and policymaking. The article integrates the Carnegie School theory of organization with French pragmatic sociology’s theory of justification, or <i>economies of worth</i>, to develop a phenomenological model of situated deliberation that links decision-making with moral reasoning. This model highlights deliberation’s articulated, evaluative, contestable, and trans-institutional character, as well as its grounding in the cognitive capacities and sociality of actors and observers – regardless of the scale, scope, or stratification of the underlying coordination problems. Building on this framework, the article advocates that grand challenge researchers adopt the standpoint of <i>entrepreneurial observers</i>: actors anchored by socio-economic and scientific commitments who envision the integration of previously disjointed social systems of deliberation to orient collective action.</p>","PeriodicalId":48445,"journal":{"name":"Journal of Management Studies","volume":"63 8","pages":"4737-4763"},"PeriodicalIF":7.8,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/joms.70062","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149369598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Using Rewards and Penalties to Promote Reusable Packaging Systems: A Review of Current Practice and Analysis of Effects on Consumer Engagement","authors":"Robert Burkhardt, Sophie L. Pott, Thomas Webb","doi":"10.1002/bse.71817","DOIUrl":"https://doi.org/10.1002/bse.71817","url":null,"abstract":"Reusable packaging systems (RPSs) offer a promising solution for mitigating environmental harm caused by single‐use plastics, but their success depends largely on consumer engagement. This multi‐method study examines the use and effects of material consequences to promote consumer engagement with RPSs. A scoping review of 52 systems using the Behaviour Change Intervention Ontology revealed the use of positive material consequences (i.e., rewards), primarily through refundable deposits, and negative material consequences (i.e., penalties) mainly through late fees and surcharges. Interviews with RPS providers and operators revealed that decisions about incentives typically rely on intuition and business constraints rather than evidence. Quasi‐experimental analysis of field data from 31 German outlets suggested that €0.30–0.90 surcharges on single‐use containers increased reusable container transactions by 74%–98%, with effects persisting over 12 months. Effects tend to be stronger for higher surcharges and workplace settings. This research provides evidence that surcharges effectively increase reusable container transactions and provides a template for designing and testing other forms of material consequences to provide the evidence‐base needed to accelerate circular economy transitions through RPSs.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"38 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149374248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Sequential Process Framework for ESG Activation: Translating Platform Capabilities Into Organizational Performance","authors":"Giuseppe Dammacco, Alessandra Tafuro","doi":"10.1002/bse.71829","DOIUrl":"https://doi.org/10.1002/bse.71829","url":null,"abstract":"<jats:label/> This study proposes a sequential process through which organizations translate data collected and managed by environmental, social, and governance (ESG) platforms into institutionalized sustainability performance shifting the attention from ESG measurement for reporting to data activation for the organizational strategy. We develop an integrated framework and empirically test it using survey data from 580 corporate entities headquartered in EU‐27 countries and subject to Corporate Sustainability Reporting Directive (CSRD)‐related disclosure obligations. The data are analyzed using partial least squares structural equation modeling (PLS‐SEM). The empirical results highlight, on the one hand, the ability of the ESG platform to act as a critical technological antecedent capable of significantly driving ESG–management by objectives (MBO) integration ( <jats:italic>β</jats:italic> = 0.542); and, on the other hand, how the integration of sustainability metrics into performance management systems directly promotes the rigorous alignment of managerial incentive structures ( <jats:italic>β</jats:italic> = 0.612), while exerting a significant direct effect on overall sustainability performance ( <jats:italic>β</jats:italic> = 0.276). The paper highlights how it is possible to turn double materiality and regulatory demands into integrated control mechanisms, showing that ESG tracking delivers value only when coupled with data‐driven MBO and ESG‐linked compensation.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"22 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149374419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Heavy Time: Sensemaking and the Temporal Experience","authors":"Gerardo Patriotta, Karl E. Weick","doi":"10.1111/joms.70163","DOIUrl":"https://doi.org/10.1111/joms.70163","url":null,"abstract":"<p>In an email sent at Christmas 2019, Karl Weick made an admission that might surprise those who have spent careers reading his work: temporality is ‘almost never mentioned or analyzed in what I have written’. ‘Once I imprinted on retrospect’, he added, ‘that was it for my dealing with time. Time = hindsight. Period’. The confession is striking because Karl's work is saturated with temporal claims that go far beyond retrospection, even when time is never named as such. Action precedes cognition (Weick, <span>1979</span>); organizations enact the environments they then interpret (Weick, <span>1979</span>, <span>1988</span>); sensemaking is ‘ongoing’ (Weick, <span>1995</span>); organizations improvise when the present overwhelms existing frameworks (Weick, <span>1993</span>). Each of these formulations presupposes a particular account of how time is experienced, how it is organized, and how it is made meaningful. The temporal dimension of sensemaking theory has been present from the beginning (Tsoukas et al., <span>2020</span>). What it has lacked is articulation.</p><p>That articulation is the project of this essay, and it was one Karl and I pursued together. He was eager to do it, and characteristically modest about his own grasp of the subject, as when he wrote, with the play that was typical of him: ‘I keep trying to become sensitive to issues involving time so we can produce something jointly. I exhaust time while spending time in a timely manner searching for the timeless until I call time-out. That's the liability of treating time as sensemaking rather than something much less cognitive’. Our argument is that sensemaking theory harbours a coherent account of temporal experience, one that has operated as an implicit current beneath its explicit claims about cognition, action, and organizing. Sensemaking, read through this lens, is a theory of how humans and organizations inhabit time. To show this is to complete the sensemaking framework, surfacing what was always already there.</p><p>The essay moves in three stages. The first draws on phenomenological accounts of time to establish how it is individually experienced. The second revisits sensemaking theory through a temporal lens, showing that its central concepts are implicitly claims about the flow and texture of time. The third grounds the argument organizationally, drawing on empirical research in newsrooms and manufacturing settings to show how the temporal experience is managed through sensemaking mechanisms. Throughout, one paradox returns, derived from Kierkegaard and given organizational force by Weick: organizations, like humans, must live forward while only being able to understand themselves backward (Kierkegaard, <span>1843/1967</span>; Weick, <span>1999</span>). The present, it turns out, is unreachable. That unreachability is the motor of sensemaking.</p><p>A substantial body of past and emerging work has examined time in organizational life, ranging from the duality of clock a","PeriodicalId":48445,"journal":{"name":"Journal of Management Studies","volume":"63 8","pages":"5076-5092"},"PeriodicalIF":7.8,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/joms.70163","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149369430","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}