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The purpose of this paper is to expose the playout of power dynamics when a new business intelligence (BI) system is implemented in a central pharmacy department in a National Health Service (NHS) hospital. The authors aim to explore the assumptions, experiences and actions of organisational stakeholders and ascertain how different professional groups obtain influence, power and control during this process.

In this research the authors employ structuration theory (ST), to establish how and where domination is achieved. To achieve this, the authors investigate the production and reproduction of structure as part of a longitudinal assessment using interviews and questionnaires.

Constant renewal and evolution are crucial in the implementation of a BI system. During the process of implementation and change many stakeholders resent the change. Disempowering these users leads to new power structures led by BI analysts.

The findings from this paper can help strengthen implications of BI systems implementation and better understand the impact these systems have on wider stakeholders. With coherent communication and an engaged attitude new BI systems can be implemented without alienating the key user stakeholders.

This paper differs from other papers by advocating that new systems and processes alter individual power structures in organisations, disrupting internal dynamics and introducing new aspects of control and dominance.

The study investigated the effect of marketing communications’ dimensions on brand loyalty in the banking sector.

The study adopted the quantitative research approach which relied on the explanatory design due to the nature of the hypotheses tested. The convenience sampling technique was used to pull 377 customers of a branch of a commercial bank in Ghana. Furthermore, the PLS-SEM technique was deployed to assess the measurement model and test the research hypotheses.

Results show that the following dimensions of marketing communications are significant predictors of brand loyalty: direct marketing, public relations and sales promotion. The exception is advertising, which had an inverse relation with brand loyalty.

The results provide significant pointers to banks’ management that they should deploy a variety of marketing communication channels other than intensive advertising to reach and persuade customers.

The study illustrates the latest effort to extensively provide insights into how commercial banks could leverage marketing communication tools to sustain loyalty in an emerging economy that is intensively competitive.

This study aims to dispense a concrete and coherent picture on the role of digitalization of accounting information (DOAI) among the small and medium-sized enterprises (SMEs) through a statistically reliable and parsimonious paradigm for procuring the impact of DOAI on sustainable innovation ecosystem (SIE) and public value (PV) generation. With this cue, the geographical scope of this tentative manuscript was framed in SMEs of developing countries.

A three-pronged methodology was disposed in this research, namely, literature review, expert interviews and self-administered survey. Qualitative data was procured from a series of semi-structured in-depth interviews. The quantitative data was drawn on a self-administered survey in which the closed-ended questionnaires were conveniently circulated to a cross-sectional sample of 583 respondents. The data captured from quantitative approach was processed and analyzed via covariance-based structural equation modeling with AMOS 26.0.

The outcomes analysis highlighted that there were significant positive associations between the hypothesized constructs regarding significance and effect size. These interlinks were also partially mediated through the mediation of quality of information on financial reports and SIE.

This research was bounded by geographical provenance emphasis on one country and relative smallness of the data set procured through anonymous survey-based approach drawn from a convenient sample of digitally savvy respondents working in one sub-sector resulted in the reduction in the robustness and generalizability of the observations. Nevertheless, these above-mentioned limitations could thus offer the starting points for novel avenues creation for the future research.

The practitioners would definitely have valuable benefits from in-depth insights on the obtained findings. Concretely, as lifting the degree of understandings on the magnitude of long-term cooperation and superior coordination within the SIE would enable practitioners to enlarge their business viewpoints to better cope with the challenges of complicated business settings, facilitating them to co-create PV for all their key stakeholders through giving priority to implementing DOAI.

Society could benefit from this study if policymakers and the influencers of government focus on innovative features and assure the possible environment for innovation deployment through embarking on introducing policies that would facilitate the digitalization as well as stimulate and incentivize establishing the SIE for PV generation. It would be good for both the SMEs and society when SMEs could thrive in community settings as well as this togetherness.

Unpacking the potential of DOAI has been considered as the promising research avenues that are outlined not only to redress the shortfall in the research stream in relation to the digitalization among SMEs but also provide the right directions for sustainable development among SMEs.

Fundamental changes in economic relations, instability of the market environment in which enterprises operate and increased intensity of competitive influences to obtain better business conditions emphasize the importance of the nature of interaction for all participants of business processes in the distribution channel and the success of the chosen business structure. This circumstance determines the expansion of the content of the ecosystem approach to the organization of enterprise activities and the clarification of the participants' roles in such systems. The purpose of the study is to identify the key features and differences in business models of digital ecosystem participants that are critical to shaping the value of the distribution system.

In this paper, within the framework of the theoretical component, the authors analyze conceptual and empirical articles contained in the Web of Science database and also rely on information obtained from the study of articles by Russian academicians in specialized journals, monographs and conference abstracts. Using the method of content analysis, data on enterprises were collected and generalized into cases, which made it possible to propose possible classification properties of enterprise archetypes within the digital ecosystem and to determine the general properties of the objects under study and their interrelations.

The systematization of results allows us to present a co-competitive activity model for ecosystem participants, depending on their archetype, where they are segmented according to the dominant principle of role and activity within the system. From a practical point of view, the considered classification of the archetypes of recipient enterprises and their economic relations make it possible to structurally visualize a digital ecosystem, which significantly reduces the distance between the consumer of the product/service, the manufacturer and the seller. This reduces the time of delivery and waiting as well as the time to find a suitable option making the market more perfect. The proposed conceptual framework indicates the interdependence of the development of all participants in the product distribution and proves that successful business models take part in the market expansion. Finally, the authors' systematic review of the academic literature results in identifying certain promising directions for future research based on the consideration of open ecosystems with transparent infrastructure.

The results are limited by the authors' sample data and the case study approach. The study does not show the further evolution of the digital ecosystem depending on the set and configurations of ecosystem participants. The authors introduce a possible new classification of archetypes of ecosystem participants and a co-competitive activity model for ecosystem participants depending on these archetypes.

From a practical point of view, the considered classification of the archetypes of recipient enterprises and their economic relations make it possible to structurally visualize a digital ecosystem, which significantly reduces the distance between the consumer of the product/service, the manufacturer and the seller.

From a practical point of view, the considered classification of the archetypes of recipient enterprises and their economic relations makes it possible to structurally visualize a digital ecosystem, which significantly reduces the distance between the consumer of the product or service and the manufacturer or the seller. This reduces the time of delivery and waiting as well as the time to find a suitable option making the market more perfect in this respect.

經濟關係作根本性的變化、企業營運的市場環境日趨不穩定、以及為求達致更好的經營狀況，企業不得不面對日益劇烈的競爭，這都清晰顯示了在分銷渠道內、業務過程中，所有參與者之相互作用的性質是必須重視的。同樣地，被採用的企業結構之成效也不可忽視。這情況就決定了企業在如斯的系統裏，對其經營活動的籌劃及參與者角色的闡明會擴大其生態系統方法的內容。本研究擬確定數位生態系統參與者的各商業模式之主要特點及不同之處；而這些商業模式，對分配系統價值之塑造、至關重要。

在本文中，我們在理論成分的框架裏，分析在Web of Science 資料庫內概念性和實徵性的文章。我們使用的資料，亦包括取自俄國院士在專業期刊、專著和會議摘要內發表的學術論文。研究人員透過內容分析，收集關於企業的數據，並概括為案例；這樣，研究人員就可以在數位生態系統裏提出企業原型可能的分類屬性，以及能夠判斷研究對象的一般屬性及它們之間的相互關聯。

研究結果之系統化，讓我們能夠依賴生態系統參與者的原型，為它們展示一個共同競爭活動模型，而在這模型裏，它們會根據在系統內作用和活動的主導原則而被分割。從實際的角度來看，因受援企業的原型及其經濟關係得到分類，故數位生態系統的結構可被形象化，這可大幅縮短商品或服務的消費者、製造商和銷售者三者之間的距離；這可減少交貨和等候的時間，以及尋找合適選擇所需的時間，使市場更趨完善。被提出之概念性框架顯示了在產物分佈上，所有參與者的發展是相互依賴的；同時，亦證實了成功的商業模式在市場擴展上擔當著一定的角色。最後，我們詳盡而有系統的學術文獻探討，確定了今後研究的某些合適方向，這都是建基於對擁有透明基礎設施的開放生態系統之研究。

研究結果因樣本數據以及採用了個案研究法而有其局限，研究沒有顯示數位生態系統如何依賴生態系統參與者的設置和配置而進一步進化。我們引進一個生態系統參與者原型的可能新分類，以及仗賴這些原型，為生態系統參與者介紹一個共同競爭活動模型。

從實際的角度來看，因受援企業的原型及其經濟關係得到分類，故數位生態系統的結構可被形象化，這可大幅縮短商品或服務的消費者、製造商和銷售者三者之間的距離。

從實際的角度來看，因受援企業的原型及其經濟關係得到分類，故數位生態系統的結構可被形象化，這可大幅縮短商品或服務的消費者、製造商和銷售者三者之間的距離；這可減少交貨和等候的時間，以及尋找合適選擇所需的時間，使市場就此而言更趨完善。

Based on the importance of E-accounting, the purpose of this study is to investigate the determinants influencing information technology and E-accounting among small and medium-sized enterprises (SMEs).

A survey method was used to select the sample among SMEs in Oman. Using descriptive statistics, the impact of the determinants on E-accounting practices in SMEs in Oman were tested.

The findings reveal that except information technology (IT) cost, all other possible determinants (IT risk, employee IT skills and employee theoretical knowledge) has a significant influence on E-accounting practice among SMEs.

The link between variables of this study was not analyzed in Oman. Moreover, this study only concentrated on the impact of the fourth determinants, while in reality, there must be other determinants that should also be investigated by other researchers.

This study has added to the literature by examining the E-accounting practices while evaluating the effect of IT determinants on the relationship. Besides, this might add benefits to many SMEs relating to their current accounting practice that might lead to adopting E-accounting practice to ensure application of applicable accounting standards to show fair financial statements to its stakeholders.

This current study is one of the first works in the context of Oman. It has added a new discussion to the body of knowledge in light of the IT determinants and their relationship with E-accounting practices; hence, an approach that is not widely discussed in the literature. Furthermore, conducting such research in the field of accounting provides new insight into the literature among both emerging and developed economies including Oman.

The aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman.

This study has used qualitative approach. Further, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target interviewees required for the survey (semi-structured interview). This method has been applied by selected accountants who work in SMEs in Oman. Based on practical experience and basic knowledge in the field of accounting, a total of six members are selected as the sample size for the study.

The findings revealed that the knowledge of accounting software has a significant effect on the use of accounting software, meaning that there is significant and positive relationship among the knowledge of generalized accounting software and the use of such generalized or customized accounting software by SMEs in Oman. In addition, this research shows the empirical evidence of knowledge of accounting software effects on the adoption or use of accounting software among SMEs in Oman

The study has brought about a new discussion on the importance of information communication technology (ICT) knowledge and use or adoption of accounting software by SMEs for accounting literature. Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. Further, it would be useful to suggest that SMEs and such other types of organizations adopt customized or generalized accounting software that will enhance the practice among accounting professionals.

This paper contributes both theoretical and practical knowledge of accounting in accountants using generalized or customized accounting software and its relationship with accountant in various SMEs or such other organizations; it is an approach that is not widely discussed in the previous studies. Besides, conducting such study in the field of SMEs gives novelty in the literature between SMEs and developing economies. This has discussed the weakness of accountant in implementing accounting software in the organization.

Data economy is a recent phenomenon, raised by digital transformation and platformisation, which has enabled the concentration of data that can be used in economic purposes. However, there is a lack of clear procedures and ethical rules on how data economy ecosystems are governed. As a response to the current situation, there has been criticism and demands for the governance of data use to prevent unethical consequences that have already manifested. Thus, ethical governance of the data economy ecosystems is needed. The purpose of this paper is to introduce a new ethical governance model for data economy ecosystems. The proposed model offers a more balanced solution for the current situation where a few global large-scale enterprises dominate the data market and may use oligopolistic power over other stakeholders.

This is a conceptual article that covers theory-based discourse ethical reflection of data economy ecosystems governance. The study is based on the premise of the discourse ethics where inclusion of all stakeholders is needed for creating a transparent and ethical data economy.

This article offers self-regulation tool for data economy ecosystems by discourse ethical approach which is designed in the governance model. The model aims to balance data “markets” by offering more transparent, democratic and equal system than currently.

By offering a new ethically justified governance model, we may create a trust structure where rules are visible and all stakeholders are treated fairly.