The field of business intelligence (BI), despite rapid technology advances, continues to feature inadequate levels of adoption. The attention of researchers is shifting towards hu-man factors of BI adoption. The wide set of human factors influencing BI adoption con-tains elements of what we call BI culture – an overarching concept covering key managerial issues that come up in BI implementation. Research sources provide different sets of features pertaining to BI culture or related concepts – decision-making culture, analytical culture and others. The goal of this paper is to perform the review of research and practical sources to examine driving forces of BI – data-driven approaches, BI agility, maturity and acceptance – to point out culture-related issues that support BI adoption and to suggest an emerging set of factors influencing BI culture.

Aim/Purpose: Bring your own device (BYOD) provides opportunities for both the organization and employees, but the adoption of BYOD also introduces risks. This case study of an organization’s BYOD program identifies key positive and negative influences on the adoption decision. Background: The consumerization of IT introduced the BYOD phenomenon into the enterprise environment. As mobile and Internet technologies improve employees are opting to use their personal devices to access organizational systems to perform their work tasks. Such devices include smartphones, tablets and laptop computers. Methodology: This research uses a case study approach to investigate how business priorities drive the adoption of BYOD and how resulting benefits and risks are realized and managed by the organization. Primary empirical data was collected using semi-structured interviews with 15 senior employees from a large South African financial services organization. Policy documents from the organization were analyzed as secondary data. Contribution: Thematic analysis of the data revealed six major themes: improving employee mobility; improving client service and experience; creating a competitive industry advantage; improving business processes; information security risks; and management best practices. Findings: The themes were analyzed using the Technology-Organization-Environment (TOE) framework, showing the key positive and negative influences on the adoption decision. Recommendations for Practitioners: Organizations need to clearly understand the reasons they want to introduce BYOD in their organizations. The conceptual framework can be applied by practitioners in their organizations to achieve their BYOD business objectives. Recommendations for Researchers: BYOD remains an important innovation for organizations with several aspects worthy of further study. The TOE framework presents a suitable lens for analysis, but other models should also be considered. Impact on Society: The findings show that organizations can use BYOD to improve client service, gain competitive advantage, and improve their processes using their digital devices and backend systems. The BYOD trend is thus not likely to go away anytime soon. Future Research: The applicability of findings should be validated across additional contexts. Additional models should also be used.

Aim/Purpose: This brief paper will provide preliminary insight into an institutions effort to help students understand the application of the scientific method as it applies to the business discipline through the creation of a dedicated, required course added to the curriculum of a mid-Atlantic minority-serving institution. In or-der to determine whether the under-consideration course satisfies designated student learning outcomes, an assessment regime was initiated that included examination of rubric data as well as the administration of a student perception survey. This paper summarizes the results of the early examination of the efficacy of the course under consideration. Background: A small, minority-serving, university located in the United States conducted an assessment and determined that students entering a department of business following completion of their general education science requirements had difficulties transferring their understanding of the scientific method to the business discipline. Accordingly, the department decided to create a unique course offered to sophomore standing students titled Principles of Scientific Methods in Business. The course was created by a group of faculty with input from a twenty person department. Methodology: Rubrics used to assess a course term project were collected and analyzed in Microsoft Excel to measure student satisfaction of learning goals and a student satisfaction survey was developed and administered to students enrolled in the course under consideration to measure perceived course value. Contribution: While the scientific method applies across the business and information disciplines, students often struggle to envision this application. This paper explores the implications of a course specifically purposed to engender the development and usage of logical and scientific reasoning skills in the business discipline by students in the lower level of an bachelors degree program. The information conveyed in this paper hopefully makes a contribution in an area where there is still an insufficient body of research and where additional exploration is needed. Findings: For two semesters rubrics were collected and analyzed representing the inclusion of 53 students. The target mean for the rubric was a 2.8 and the overall achieved mean was a 2.97, indicating that student performance met minimal expectations. Nevertheless, student deficiencies in three crucial areas were identified. According to the survey findings, as a result of the class students had a better understanding of the scientific method as it applies to the business discipline, are now better able to critically assess a problem, feel they can formulate a procedure to solve a problem, can test a problem-solving process, have a better understanding of how to formulate potential business solutions, understand how potential solutions are evaluated, and understand how business decisions are evaluated. Conclusion: Following careful consideration and discussion of the preliminary findings, the course under consideration was significantly enhanced. The changes were implemented in the fall of 2020 and initial data collected in the spring of 2021 is indicating measured improvement in student success as exhibited by higher rubric scores. Recommendations for Practitioners: These initial findings are promising and while considering student success, especially as we increasingly face a greater and greater portion of under-prepared students entering higher education, initiatives to build the higher order thinking skills of students via transdisciplinary courses may play an important role in the future of higher education. Recommendations for Researchers: Additional studies of transdisciplinary efforts to improve student outcomes need to be explored through collection and evaluation of rubrics used to assess student learning as well as by measuring student perception of the efficacy of these efforts. Impact on Society: Society needs more graduates who leave universities ready to solve problems critically, strategically, and with scientific reasoning. Future Research: This study was disrupted by the COVID-19 pandemic; however, it is resuming in late 2021 and it is the hope that a robust and detailed paper, with more expansive findings will eventually be generated.

Aim/Purpose: The low proportion of women currently working in the field of business information systems presents an opportunity to attract more women to this field. For example, in Germany, the proportion of women studying business information systems is currently 21%, compared to 48% in business administration (Statistisches Bundesamt, 2020). Which characteristics make the professional field of business information systems appear attractive to women and men – and which characteristics do not? Background: Studies on careers in business information systems are important to mitigate the long-lasting shortage of IT specialists, yet research is limited in this area. Methodology: To capture empirical data, graduates of the Business Information Systems program at the University of Applied Sciences in Hannover were surveyed. Contribution: The results show that women and men perceive the work climate and working conditions very differently and are also satisfied to a different extent. Characteristics of the work climate place significantly more restrictions on satisfaction for women than for men. Women primarily criticize characteristics that can be described as involving “a lack of fairness”. Findings: The differences in perceived work climate may negatively impact the proportion of women in business information systems. A number of measures have already been established to support women in coping better with the prevailing climate. However, some measures bear the risk that women are thus accused of assimilating to the prevailing climate. This can seem pre-sumptuous since the dominant male culture is taken for granted and “set”. Measures for team-building and personnel development appear to be more suitable if these address the actual values and norms of teamwork, question them where necessary, and change them for everyone. Recommendations for Practitioners: Women’s career goals are clearly different from men’s goals, and women do not achieve goals with high priority very well. Work climate is perceived more critically by women than by men: less fair, less supportive. Advantages of diversity and plurality are put at risk if women should put aside their different “other” perceptions of cooperation and negotiation in order to act according to the rules of the male-dominated system. Impact on Society: Studies on careers in business information systems are important to mitigate the longer-lasting shortage of IT specialists. The low proportion of women currently working in IT presents an opportunity to attract more women to business information systems.

Aim/Purpose. Business schools need to design, develop and deliver courses that are relevant to business problem-solving. Current pedagogies do not often provide the insight – or experience – necessary to close the gap between theory and practice. Background. The paper describes an initiative to design, develop and deliver courses in business-technology problem-solving that thoroughly immerses students in the actual world of business. Methodology. The methodology included case-based analysis where actual cases where selected to model problem-solving scenarios. Contribution. Several courses are developed that immerse students into actual problem-solving experiences. Findings The courses will be delivered to business students to assess the impact of immersive/experiential learning. Recommendations for Practitioners. Additional courses should be informed by actual cases; the commitment to relevance should be expanded. Recommendations for Researchers. Ongoing research to measure the impact of immersive/experiential learning is recommended. Impact on Society. Business schools should rethink the content of their courses and the pedagogies that have dominated business schools for many decades. Future Research. Additional research will include more courses and additional immersive/experiential pedagogies.

Aim/Purpose: This study seeks to investigate if participation in business association’s programs through the traditional and new media platforms influences family businesses in South Eastern Nigeria to diversify into similar or different businesses. Background: Before the advances in information and communication technology, businesses were carried on via the traditional media. The application of these advances has changed the way business communications and transactions are conducted globally in both family and non-family businesses. Businesses are adapting to today’s turbulent environment by opening similar or different businesses in the same or different locations that are hinged on the traditional and new media platforms. Nigerians are largely involved in social network through the traditional (face-to-face contact) and new media (e.g., Facebook, WhatsApp, Twitter, YouTube and Instagram). Moreover, in spite of the commonplaceness of family businesses in Nigeria, these businesses still experience weak diversification, bankruptcy and loss of socio-emotional wealth. Consequent upon the foregoing, this paper specifically investigates if involvement in social network via the traditional media (i.e., participation in business association’s meetings, workshops, seminars) and the new media (i.e., participation in the business association’s interactive sessions on trending business issues through the association’s online social platform like WhatsApp, Twitter), influence family businesses in South Eastern Nigeria to diversify into similar or different businesses. Methodology: The study adopted a qualitative methodology. The qualitative data were generated via interview involving 30 purposively selected businesses from South Eastern Nigeria. This comprises 15 family businesses each that have respectively adopted related and unrelated diversification strategies. Two respondents (i.e., the business owner and a top level manager) each were drawn from the selected businesses. In all, 60 respondents were interviewed. Since the unit of analysis is the family business, the interview transcriptions from all the respondents were subjected to thematic content analysis on the basis of the family businesses. Contribution: Active involvement and participation in all the meetings, discussions, workshops and seminars of the social network via the traditional and new media platforms facilitates the adoption of related or unrelated diversification in family businesses. Moreover, the adoption of similar social network platforms like WhatsApp and Twitter in all the relationships among and between employees and managers, and the transactions of the businesses is one of the key factors for achieving successful related or unrelated diversification in family businesses. Findings: In spite of the risky nature of the business environment, the adoption of related diversification strategies is significantly influenced by resources such as business consultancy services garnered through the traditional and new media platforms of the social network. Also, family businesses that are actively involved in a social network where the actors interact through the traditional and new media are influenced by the resources acquired to consider adopting unrelated diversification. These resources include: better understanding of the nature of business challenges, environments and experiences; and different lines of businesses. Thus, the traditional and new media platforms are complementary in their roles. Recommendations for Practitioners: Family business owner-managers could use the findings to develop related or unrelated strategies for diversifying into existing or new markets. This can be through the localization of manufacturing plant, improvement of product packaging, sitting of sales outlet closer to the consumers, introduction of lower prices for products/services, introduction of new and better ways of service delivery, or development of more compelling promotion strategies. Recommendation for Researchers: As a veritable guide, this study could guide future researchers in the formulation of their objectives, selection of instrument for data collection and respondents, and adoption of method of data analysis. Impact on Society: Successful diversification suggests the establishment of new or more businesses. Consequently, these new or more family businesses are expected to translate to more employment opportunities and by extension reduction in unemployment and poverty rates in the society. Future Research: Further studies should be carried out to enhance the development of family businesses, contribute to the existing literature and ensure the generalization of the findings.

Aim/Purpose: The main purpose of this paper is to identify prosumers’ engagement in business process innovation through knowledge sharing. Background: In the increasingly competitive knowledge-based economy, companies must seek innovative methods of doing business, quickly react to consumer demand, and provide superior value to consumers. Simultaneously, contemporary consumers, named “prosumers”, want to be active co-creators of value and satisfy their consumption needs through collaboration with companies for co-creation, co-design, co-production, co-promotion, co-pricing, co-distribution, co-consumption, and co-maintenance. Consequently, consumer involvement in development and improvement of products and business process must be widely analyzed in various contexts. Methodology: The research is a questionnaire survey study of 388 prosumers in Poland and 76 in the UK. Contribution The contribution of this research is twofold. First, it identifies how prosumers can be engaged in business processes through knowledge sharing. Second, it investigates the differences between Poland- and UK-based prosumers in engagement in business process. Findings: The study found that prosumers are engaged in knowledge sharing at each stage of the business process innovation framework. However, there are differences in the types of processes that draw on prosumers’ engagement. Prosumers in Poland are found to engage mostly in the business process of developing and managing products, whereas prosumers in the UK engage mostly in the business process of managing customer services. Recommendations for Practitioners: This study provides practitioners with guidelines for engaging prosumers and their knowledge sharing to improve process innovation. Companies gain new insight from these findings about prosumers’ knowledge sharing for process innovation, which may help them make better decisions about which projects and activities they can engage with prosumers for future knowledge sharing and creating prospective innovations. Recommendations for Researchers: Researchers may use this methodology and do similar analysis with different samples in Poland, the UK, and other countries, for many additional comparisons between different groups and countries. Moreover, a different methodology may be used for identifying prosumers’ engagement and knowledge sharing for processes improvement. Future Research: This study examined prosumers’ engagement from the prosumers’ standpoint. Therefore prosumers’ engagement from the company perspective should be explored in future research.

Aim/Purpose: The purpose of this paper is to identify Critical Success Factors (CSFs) for Business Intelligence (BI) implementation projects by studying the existing BI project implementation methodologies and to compare these methodologies based on the identified CSFs. Background: The implementation of BI project has become one of the most important technological and organizational innovations in modern organizations. The BI project implementation methodology provides a framework for demonstrating knowledge, ideas and structural techniques. It is defined as a set of instructions and rules for implementing BI projects. Identifying CSFs of BI implementation project can help the project team to concentrate on solving prior issues and needed resources. Methodology: Firstly, the literature review was conducted to find the existing BI project implementation methodologies. Secondly, the content of the 13 BI project implementation methodologies was analyzed by using thematic analysis method. Thirdly, for examining the validation of the 20 identified CSFs, two questionnaires were distributed among BI experts. The gathered data of the first questionnaire was analyzed by content validity ratio (CVR) and 11 of 20 CSFs were accepted as a result. The gathered data of the second questionnaire was analyzed by fuzzy Delphi method and the results were the same as CVR. Finally, 13 raised BI project implementation methodologies were compared based on the 11 validated CSFs. Contribution: This paper contributes to the current theory and practice by identifying a complete list of CSFs for BI projects implementation; comparison of existing BI project implementation methodologies; determining the completeness degree of existing BI project implementation methodologies and introducing more complete ones; and finding the new CSF “Expert assessment of business readiness for successful implementation of BI project” that was not expressed in previous studies. Findings: The CSFs that should be considered in a BI project implementation include: “Obvious BI strategy and vision”, “Business requirements definition”, “Business readiness assessment”, “BI performance assessment”, “Establishing BI alignment with business goals”, “Management support”, “IT support for BI”, “Creating data resources and source data quality”, “Installation and integration BI programs”, “BI system testing”, and “BI system support and maintenance”. Also, all the 13 BI project implementation methodologies can be divided into four groups based on their completeness degree. Recommendations for Practitioners: The results can be used to plan BI project implementation and help improve the way of BI project implementation in the organizations. It can be used to reduce the failure rate of BI implementation projects. Furthermore, the 11 identified CSFs can give a better understanding of the BI project implementation methodologies. Recommendation for Researchers: The results of this research helped researchers and practitioners in the field of business intelligence to better understand the methodology and approaches available for the implementation and deployment of BI systems and thus use them. Some methodologies are more complete than other studied methodologies. Therefore, organizations that intend to implement BI in their organization can select these methodologies according to their goals. Thus, Findings of the study can lead to reduce the failure rate of implementation projects. Future Research: Future researchers may add other BI project implementation methodologies and repeat this research. Also, they can divide CSFs into three categories including required before BI project implementation, required during BI project implementation and required after BI project implementation. Moreover, researchers can rank the BI project implementation CSFs. As well, Critical Failure Factors (CFFs) need to be explored by studying the failed implementations of BI projects. The identified CSFs probably affect each other. So, studying the relationship between them can be a topic for future research.

Aim/Purpose: The aim of this study is to identify Critical Success Factors (CSF) of Business Intelligence (BI) and provide a framework to classify CSF into layers or perspectives using an enterprise architecture approach, then rank CSF within each perspective and evaluate the importance of each perspective at different BI maturity levels as well. Background: Although the implementation of the BI project has a significant impact on creating analytical and competitive capabilities, the lack of evaluation of CSF holistically is still a challenge. Moreover, the BI maturity level of the organization has not been considered in the BI implementation project. Identifying BI critical success factors and their importance can help the project team to move to a higher maturity level in the organization. Methodology: First, a list of distinct CSF is identified through a literature review. Second, a framework is provided for categorizing these CSF using enterprise architecture. Interviewing is the research method used to evaluate the importance of CSF and framework layers with two questionnaires among experts. The first questionnaire was done by Analytical Hierarchy Process (AHP), a quantitative method of decision-making to calculate the weight of the CSF according to the importance of CSF in each of the framework layers. The second one was conducted to evaluate framework layers at different BI maturity levels using a Likert scale. Contribution: This paper contributes to the implementation of BI projects by identifying a comprehensive list of CSF in the form of a holistic multi-layered framework and ranking the importance of CSF and layers at BI maturity levels. Findings: The most important CSF in BI implementation projects include senior management support, process identification, data quality, analytics quality, hardware quality, security standards, scope management, documentation, project team skills, and customer needs transformation, which received the highest scores in framework layers. In addition, it was observed that as the organization moves to higher levels of maturity, the average importance of strategic business and security perspectives or layers increases. But the average importance of data, applications, infrastructure, and network, the project management layers in the proposed framework is the same regardless of the level of business intelligence maturity. Recommendations for Practitioners: The results of this paper can be used by academicians and practitioners to improve BI project implementation through understanding a comprehensive list of CSF and their importance. This awareness causes us to focus on the most important CSF and have better planning to reach higher levels of maturity according to the maturity level of the organization. Future Research: For future research, the interaction of critical success factors of business intelligence and framework layers can be examined with different methods.

Aim/Purpose: The main goal of this systematic literature review was to look for studies that provide information relevant to business intelligence’s (BI) framework development and implementation in the tourism sector. This paper tries to classify the tourism sectors where BI is implemented, group various BI functionalities, and identify common problems encountered by previous research. Background: There has been an increased need for BI implementation to support decision-making in the tourism sector. Tourism stakeholders such as management of destination, accommodation, transportation, and public administration need a guideline to understand functional requirements before implementation. This paper addresses the problem by comprehensively reviewing the functionalities and issues that need to be considered based on previous business intelligence framework development and implementation in tourism sectors. Methodology: We have conducted a systematic literature review using the Preferred Reporting Items for Systematic Reviews and Guidelines for Meta-Analysis (PRISMA) method. The search is conducted using online academic database platforms, resulting in 543 initial articles published from 2002 to 2022. Contribution: The paper could be of interest to relevant stakeholders in the tourism industry because it provides an overview of the capabilities and limitations of business intelligence for tourism. To our knowledge, this is the first study to identify and classify the BI functionalities needed for tourism sectors and implementation issues related to organizations, people, and technologies that need to be considered. Findings: BI functionalities identified in this study include basic functions such as data analysis, reports, dashboards, data visualization, performance metrics, and key performance indicator, and advanced functions such as predictive analytics, trend indicators, strategic planning tools, profitability analysis, benchmarking, budgeting, and forecasting. When implementing BI, the issues that need to be considered include organizational, people and process, and technological issues. Recommendations for Practitioners: As data is a major issue in BI implementation, tourism stakeholders, especially in developing countries, may need to build a tourism data center or centralized coordination regulated by the government. They can implement basic functions first before implementing more advanced features later. Recommendation for Researchers: We recommend further studying the BI implementation barriers by employing a perspective of an adoption framework such as the technology, organization, and environment (TOE) framework. Impact on Society: This research has a potential impact on improving the tourism industry’s performance by providing insight to stakeholders about what is needed to help them make more accurate decisions using business intelligence. Future Research: Future research may involve collaboration between practitioners and academics in developing various BI architectures specific to each tourism industry, such as destination management, hospitality, or transportation.

Aim/Purpose: This study utilized a comprehensive framework to investigate the adoption of Business Analytics (BA) and its effects on performance in commercial banks in Jordan. The framework integrated the Technological-Organizational-Environmental (TOE) model, the Diffusion of Innovation (DOI) theory, and the Resource-Based View (RBV). Background: The recent trend of utilizing data for business operations and decision-making has positively impacted organizations. Business analytics (BA) is a leading technique that generates valuable insights from data. It has gained considerable attention from scholars and practitioners across various industries. However, guidance is lacking for organizations to implement BA effectively specific to their business contexts. This research aims to evaluate factors influencing BA adoption by Jordanian commercial banks and examine how its implementation impacts bank performance. The goal is to provide needed empirical evidence surrounding BA adoption and outcomes in the Jordanian banking sector. Methodology: The study gathered empirical data by conducting an online questionnaire survey with senior and middle managers from 13 commercial banks in Jordan. The participants were purposefully selected, and the questionnaire was designed based on relevant and well-established literature. A total of 307 valid questionnaires were collected and considered for data analysis. Contribution: This study makes a dual contribution to the BA domain. Firstly, it introduces a research model that comprehensively examines the factors that influence the adoption of BA. The proposed model integrates the TOE framework, DOI theory, and RBV theory. Combining these frameworks allows for a comprehensive examination of BA adoption in the banking industry. By analyzing the technological, organizational, and environmental factors through the TOE framework, understanding the diffusion process through the DOI theory, and assessing the role of resources and capabilities through the RBV theory, researchers and practitioners can better understand the complex dynamics involved. This integrated approach enables a more nuanced assessment of the factors that shape BA adoption and its subsequent impact on business performance within the banking industry. Secondly, it uncovers the effects of BA adoption on business performance. These noteworthy findings stem from a rigorous analysis of primary data collected from commercial banks in Jordan. By presenting a holistic model and delving into the implications for business performance, this research offers valuable insights to researchers and practitioners alike in the field of BA. Findings: The findings revealed that various technological (data quality, complexity, compatibility, relative advantage), organizational (top management support, organizational readiness), and environmental (external support) factors are crucial in shaping the decision to adopt BA. Furthermore, the study findings demonstrated a positive relationship between BA adoption and performance outcomes in Jordanian commercial banks. Recommendations for Practitioners: The findings suggest that Jordanian commercial banks should enforce data quality practices, provide clear standards, invest in data quality tools and technologies, and conduct regular data audits. Top management support is crucial for fostering a data-driven decision-making culture. Organizational readiness involves having the necessary resources and skilled personnel, as well as promoting continuous learning and improvement. Highlighting the benefits of BA helps overcome resistance to technological innovation and encourages adoption by demonstrating improved decision-making processes and operational efficiency. Furthermore, external support is crucial for banks to adopt Business Analytics (BA). Banks should partner with experienced vendors to gain expertise and incorporate best practices. Vendors also provide training and technical support to overcome technological barriers. Compatibility is essential for optimal performance, requiring managers to modify workflows and IT infrastructure. Complexity, including data, organizational, and technical complexities, is a major obstacle to BA adoption. Banks should take a holistic approach, focusing on people, processes, and technology, and prioritize data quality and governance. Building a skilled team, fostering a data-driven culture, and investing in technology and infrastructure are essential. Recommendation for Researchers: The integration of the TOE framework, the DOI theory, and the RBV theory can prove to be a powerful approach for comprehensively analyzing the various factors that influence BA adoption within the dynamic banking industry. Furthermore, this combined framework enables us to gain deeper insights into the subsequent impact of BA adoption on overall business performance. Impact on Society: Examining the factors influencing BA adoption in the banking industry and its subsequent impact on business performance can have wide-ranging societal implications. It can promote data-driven decision-making, enhance customer experiences, strengthen fraud detection, foster financial inclusion, contribute to economic growth, and trigger discussions on ethical considerations. Future Research: To further advance future research, there are several avenues to consider. One option is to broaden the scope by including a larger sample size, allowing for a more comprehensive analysis. Another possibility is to investigate the impact of BA adoption on various performance indicators beyond the ones already examined. Additionally, incorporating qualitative research methods would provide a more holistic understanding of the organizational dynamics and challenges associated with the adoption of BA in Jordanian commercial banks.

Aim/Purpose: The major challenges for firms to initiate corporate social responsibility (CSR) arise from resource constraints, complexity, and uncertainty. Consuming considerable financial and human resources is the main difficulty for smaller firms or those operating in less profitable industries, and the lack of immediate outputs from CSR initiatives poses a challenge for firms in prioritizing and assessing their effectiveness. Background: To better integrate CSR management into overall business strategy and decision-making processes, Blockchain technology (BCT) could potentially offer a feasible and optimal alternative to CSR reports. Methodology: This study uses the fixed effects regression by way of the Least Squares Dummy Variable (LSDV) approach in STATA to analyze the direct effect of CSR management on business performance and the moderating effect of BCT adoption on this relationship with a panel data set of 5810 observations collected from the 874 listed companies in 2015 in Taiwan Stock Exchange through 2021. Contribution: This study contributes to the literature by shedding light on the organizational factors that influence BCT adoption. Findings: The findings show that firms with high levels of CSR management have better business performance. Additionally, the adoption of BCT strengthens the positive relationship between CSR management and business performance, but it cannot replace the fundamental principles of CSR. Finally, firm size does not significantly affect BCT adoption, indicating that companies of all sizes have an equal opportunity to adopt BCT, which can help to level the playing field in terms of resources available to different firms. Recommendations for Practitioners: This study suggests that firms managing CSR practices have better business performance, and the adoption of BCTs further enhances this positive relationship. However, BCT adoption does not have the same positive effect on business performance as CSR practices. Additionally, this research can help to inform public policy related to BCT adoption and diffusion. Recommendation for Researchers: By exploring the factors that influence BCT adoption, future researchers can provide insights into the key challenges and opportunities faced by organizations of different sizes and help to develop strategies for promoting the effective adoption of BCT. Impact on Society: Given the limitations of current CSR reporting, the understanding gained from BCT applications can provide companies with an alternative mechanism to foster progress in CSR implementation. Future Research: Firstly, while the fixed-effects model might have dampened the power of explanation because it only captures within-unit variation and ignores between-unit variation, the explanatory power is further limited due to only integrating two independent variables in this model. Because of limited data availability, this study only utilizes CSR_Report and firm_size as independent variables. Future studies can consider more key factors and may lead to different results. Additionally, panel data is collected from Taiwan and, therefore, may not be representative of the broader population. Future researchers integrating the Stock Exchange of different countries are recommended.

In the context of US universities where student evaluations of teaching play an important role in the retention and promotion of faculty, it is important to understand what a student expects in the classroom. This study took the perspective of Perry's cognitive development scheme with the following research question: what is the Perry level of cognitive development of business students? An established survey was used at two different universities. It was found that the median was position 3, and that there was large variation in three dimensions. First is the variation across program levels. Second, there was variation across universities. This becomes an issue when instructors move to a different university and questions the possibility to transfer 'best practices'. Third, variation was found within a specific program level. This means that instructors are faced with students who, from a cognitive perspective, have different demands which are unlikely to be simultaneously met.

This study aims to identify and understand the perspectives of automotive aftersales stakeholders regarding current challenges posed by decarbonisation strategies. It examines potential responses that the automotive aftersales business could undertake to address these challenges. Semi-structured interviews were undertaken with automotive industry experts from Europe and Latin America. This paper focuses primarily on impacts of decarbonisation upon automotive aftersales and the potential role of data in that business. Results show that investment in technology will be a condition for businesses that want to remain active in the industry. Furthermore, experts agree that incumbent manufacturers are not filling the technology gap that the energy transition is creating in the automotive sector, a consequence of which will be the entrance of new players from other sectors. The current aftersales businesses will potentially lose bargaining control. Moreover, policy makers are seen as unreliable leaders of the transition agenda.