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The purpose of this study is to contribute to firms’ capabilities of digital transformation through the identification of strategies for digital decoupling and recoupling.

This paper reports from multiple studies using a combination of methods such as case studies and clinical studies. The method of analysis involves the revisiting of vignettes from interactions with practitioners with the purpose of analyzing patterns in responses to digital transformation.

The findings consist of four strategies used by organizations and individuals in the decoupling of digital from their existing operations. Digital decoupling affords the organization the possibility of remaining largely unaffected by digital transformation. The authors also present four digital recoupling strategies that are used to succeed with digital transformation.

This study is limited by the analytical approach of drawing from multiple previous studies. The research implications consist primarily of a contribution to a better understanding of why and how digital transformation is constrained.

The four strategies of digital decoupling can be used to identify behavior in organizations that limit digital transformation. The four strategies of digital recoupling can be used to instigate a more successful digital transformation.

According to the authors’ knowledge, this study is the first to identify digital decoupling strategies as a micro-foundation for organizational resistance to digital transformation.

Logistics service providers (LSPs) have unique resources and capabilities that position them to deliver supply chain finance (SCF) solutions. The study aims to discuss and illustrate the necessary resources and process of value creation and capture of LSPs, potentially offering SCF solutions.

Relying on a theoretical framework, combining a resource-based view (RBV) with the literature on SCF, the authors apply an abductive case study methodology, including 11 interviews with representatives from four LSPs.

The main findings are as follow: (1) although an LSP has sufficient resources for value-added SCF solutions, it may not capture enough value to motivate realising them; (2) an LSP considering offering SCF should account for the interaction between its resources and cargo transit times, risk and regulatory restrictions and (3) future studies should distinguish between financing the logistics services and the moved products.

The authors contribute to the growing field of SCF research by analysing motives and barriers for LSPs to offer SCF service to their customers. Because none of our case companies decided to move beyond experimentation further research is needed on the resources and capabilities needed for LSPs to successfully venture into SCF.

The study provides LSPs with clear indications of the difficulties involved when contemplating a move into SCF solutions and discusses the potential value of offering such services.

Despite evidence of LSPs engaging in SCF in various industries, academic contributions do not go beyond operational conditions or quantification of benefits. The authors add evidence on how LSPs are currently evaluating the prominence of adding SCF to their value offerings, including a new perspective on resources, value generation and capture mechanisms.

The purpose of this paper is to study current practices in adopting blockchain technology amongst export companies in West Sweden and to capture their CEOs’ knowledge of and attitudes towards blockchains.

Factors enabling or hindering the adoption of blockchains were identified from a comprehensive literature review and a survey of 72 chief executive officers (CEOs) of export-oriented firms in West Sweden, all with turnovers exceeding €2m, regarding their knowledge of and attitudes towards blockchains.

Blockchain technology is not currently perceived to provide benefits that would outweigh the costs of introducing it into West Sweden’s export firms. Nevertheless, the findings suggest that such technology, though currently too immature to meet today’s industrial requirements, could experience more widespread use if certain key factors (i.e. lower cost, traceability, improved security or trustworthiness and new blockchain-enabled business models) are prioritised.

Answered by 72 CEOs, the survey achieved a response rate of 6%, meaning that the findings are only exploratory. Even so, they offer new insights into CEOs’ attitudes towards blockchain technology.

The CEOs reported comparatively limited knowledge of and experience with implementing blockchains, the lack of which has hampered their large-scale implementation in multi-actor supply chains.

Negative sentiment amongst CEOs towards blockchain technology may lower on-the-job satisfaction amongst tech personnel aspiring to develop and implement blockchain applications in their firms.

Knowledge of and attitudes towards blockchain technology amongst top-level managers, as well as about factors enabling or hindering its adoption, guide managers in crafting strategies for implementing blockchains in their organisations and maximising the benefits therein. Unlike past studies focussing on technological aspects or views of experts and middle-management, the study was designed to capture the views of CEOs.

Using Arroyo’s (2012) institutional entrepreneurship (IE) framework, the purpose of this paper is to enhance our understanding of how top managers interpret change in the macro-political and economic environment and integrate it into their performance management systems (PMSs).

The paper combines multiple data sources to study PMS change in the big four Swedish banks over the deregulations’ first quarter of a century.

The findings support previous research by identifying IE as a collective phenomenon. Moreover, it points to the importance of distinguishing between different types of field-level events, when investigating change initiated by such events. Finally, the findings also indicate that change at different levels of analysis have separate timings, advising future research on change to pay closer attention to the aspect of time.

The paper tests Arroyo’s (2012) multi-level framework in an accounting setting and specifically focuses on top managers’ interpretation and integration of field-level events. It does so in the specific context of banks and thereby contributes to our understanding of how different field-level events affect banks’ PMS. In the post-financial crisis era, organizational and accounting scholars should engage time and effort to better understand this complex industry, not least to advice policymakers and regulators in the ongoing re-regulation of the financial markets.

Inspired by organizational studies of IE, this paper uses a longer time-frame and includes more organizations, than conventional management accounting case studies. By studying a field, rather than a single organization, the paper opens up to a “wider perspective” on PMS change.

American sociology has long been concerned with the social conditioning of American character, particularly with regard to caring for others. This interest can be traced to Alexis de Tocqueville's Democracy in America (1899[1838]) in which he reflected on how democratic participation in government and voluntary associations in the 1830s shaped the American character. Tocqueville believed that participation in social institutions, and especially voluntary societies, balanced the potentially excessive individualism he observed in the United States. David Riesman's The Lonely Crowd: A Study of Changing American Character (1950) picked up similar themes in an exploration of the isolation of the individual within modern society. These concerns reached a broad audience more recently in Robert N. Bellah, Richard Madsen, William M. Sullivan, Ann Swidler, and Steven M. Tipton's Habits of the Heart: Individualism and Commitment in American Life (1985) in which the authors argued that the scale had swung in favor of individualism at the expense of commitment to the social good. Robert Wuthnow (1991) addressed these issues again in Acts of Compassion: Caring for Others and Helping Ourselves, in which he explored how in volunteer work, Americans attempted to reconcile compassion with individualism. These studies, primarily focusing on white, middle‐class Americans, have laid the groundwork for an exploration of the social nature of the American character within the context of caring for others.

The role of spirituality in the organization is a rapidly growing area of interest in management literature and conferences. This resulted in a call for more scientific inquiry into workplace spirituality. However, progress with empirical research on spirituality in organizations seems to be hampered by a lack of construct clarity. Whilst the construct of workplace spirituality is being clarified, spirituality can be approximated and operationalized through one of its major elements, meaning in life. Much knowledge and insights can be gained in the role and relationships of spirituality in organizations through this approach. One such postulated relationship with spirituality (meaning in life) is wellness. This postulation is based mainly on the results from research studies that consistently show relationships between meaning in life and psychological well‐being. As work is also an element of wellness, potential relationships between meaning in life and various aspects of work wellness are explored and conceptualized. This paper explores work‐wellness from a spiritual framework through the construct of meaning in life by focusing on the contribution that a person's sense of meaning in life can play to improve work‐wellness and wellness in general. A research agenda is developed of postulated relationships of meaning in life with various work wellness related constructs. Thirteen research propositions are proposed to provide direction for the empirical inquiry into workplace spirituality.

Institutional repositories (IR) are usually used to archive and manage digital collections including research results, educational material, etc. Learning management systems (LMS) form a popular basis for e-learning and blended learning. This paper aims to study how to integrate IR and LMS to support accessibility of disabled students and students with learning difficulties (dyslexic students) in higher education. Customised ontologies focusing on disabled students can be used to facilitate indexing, and access of items in the repository.

The authors propose a simple methodological approach to establish an integrating system for supporting accessibility. First, the authors review research works related to adaptive learning environments (ALEs) and blended learning, and discuss issues of the interoperability of IR and LMS. Then, based on the review, the authors discuss the use of an integrated ALE for supporting disabled students in the domain of higher technological education. The integrated system is based on IR, LMS and assistive and adaptive technology. The open source software platform DSpace is used to build up the repository applications Use of the web ontology language (OWL) ontologies is also proposed for indexing and accessing the various, heterogeneous items stored in the repository. Various open source LMS (e.g. openeclass) could be used to build up the integrated system. Finally, the authors describe experimentation with a prototype implemented to provide the mentioned capabilities.

The technology is mature enough for building up integrated systems, combining capabilities of IR and LMS, for supporting disabled students. The use of ontologies focused on disabled students could facilitate the use of such integrated systems. Customisation and operation of a platform, for the selection and use of portions of OWL ontologies, could be based on the open source software Protégé. Such a platform forms a basis to create an appropriate ontology suitable for specific domains, e.g. the domain of technological education. Finally, the authors argue that the combined use of the OWL platform and the DSpace repository with open source LMS platforms could support domain experts for creating customised ontologies and facilitating searching.

A new perception of the term integrated system for supporting disabled students in the higher education context is presented. This perception tries to combine the IR technology that supports the self-archiving approach of information, open LMS technology and the user-centred approach to support students and manage the “life of information”.