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Building on the resource- and knowledge-based views, this paper aims to explore how coopetition affects radical innovation and the roles of knowledge structure and external knowledge integration in the relationship between coopetition and radical innovation.

This study proposes a research model to examine the mediating role of external knowledge integration on the coopetition-radical innovation link, where the mediation is moderated by the firm’s knowledge structure (including component knowledge and architectural knowledge). The authors use regression and bootstrapping to test the proposed model with survey data from 241 Chinese technology firms.

This study finds that coopetition positively affects radical innovation and the effect is fully mediated by external knowledge integration. Additionally, component knowledge negatively moderates the coopetition-external knowledge integration link and architectural knowledge positively moderates this relationship. Further, the mediating effect of external knowledge integration is also moderated by component knowledge and architectural knowledge.

Firms should engage in coopetition to promote radical innovation. Further, it is necessary for firms to appropriately manage coopetition according to their internal knowledge structure.

This study explains why scholars have different ideas about the relationship between coopetition and radical innovation by exploring the mediating role of external knowledge integration and the moderating effect of knowledge structure. Firms possess increased possibilities for knowledge leakage and partner opportunism with high levels of component knowledge, which will reduce the positive effect coopetition on external knowledge integration; thus, they are less likely to realize radical innovation. Instead, firms possess increased opportunities for resource sharing with high levels of architectural knowledge, thus improving the positive effect coopetition on external knowledge integration and they are more likely to achieve radical innovation.

This study aims to empirically study the effect of process constraints and the combinative effects of different constraints on enterprise digital transformation.

This paper selects the World Bank's business environment survey of Chinese enterprises in 2012 as the research sample to empirically study the effect of process constraints and different kinds of constraints on enterprise digital transformation.

The authors find that process constraints have an inverted U-shaped effect on enterprise digital transformation and that employee digital literacy plays an intermediary role in this process. That is, process constraints have a too-much-of-a-good-thing effect on employees' digital literacy, which further affects enterprise digital transformation. The increase in the number of input and output constraints will make the inverted U-shaped relationship between the process constraint and digital transformation steeper.

The constraints faced by enterprises are everywhere and of many kinds. This paper not only discusses the influence of process constraints on enterprise digital transformation but also analyzes the interactive influence of different kinds of constraints on enterprise digital transformation and explores its micromechanism. This approach is helpful for enterprise managers in thinking about how to make full use of different kinds of constraints to activate the power of enterprise digital transformation, regard constraints as challenges and opportunities, and use them to stimulate the ability to improve the resource integration and utilization.

This study aims to investigate the complex relationship between digitalization capability (DC) and radical innovation performance (RIP). In particular, this study sheds new light on the results of previous studies on the effects of DC on firm innovation.

The authors obtained questionnaire data from 271 IT managers of randomly selected high-tech Chinese firms. The data was used to empirically test the proposed hypotheses using hierarchical regression analysis.

The findings of this study reveal that DC has an inverted U-shaped effect on RIP. Knowledge accumulation (KA) has a partial mediating effect on the DC–RIP link. Knowledge integration capability (KIC) was found to moderate the DC–RIP relationship: the higher a firm’s KIC, the flatter the DC–RIP curve. Moreover, there is empirical evidence of the shape-flip phenomenon of the DC–RIP curve: when KIC > 1.82, the DC–RIP relationship is no longer an inverted U-shaped but presents as a U-shaped curve.

This study explores the DC–RIP relationship from the perspective of knowledge management, deepens the research scope of digitalization and lays the foundation for subsequent research.

This study provides potential explanations for contradictory views of the effect of DC on innovation in the existing literature by revealing the nonlinear relationship of DC and RIP and the important roles of KA and KIC in that relationship. The new insights into the role of KIC as a threshold for the DC–RIP link provide a direction for firms to control the pace of digital transformation.

This article reflects on the lack of focus on history characterizing the strategic management field. Reasons and consequences of such a peculiar situation need to be pointed out in order to develop a better history-grounded research approach inside the field.

In terms of (the missing) history of thought, a fear of history seems to characterize the field, for a more aware historical understanding of strategic management and practices is likely to question not only notions and concepts, but the very perception of the field as a practically oriented discipline. A lack of historical reflection is usually preferred, wherein strategic management seems to come out of the blue, ignoring its inner evolution over time, and the relationships with previous bodies of knowledge in the business realm, such as for instance administrative sciences and accounting.

In terms of the history of practice the situation is – if possible – even worse, with an obscure understanding of contexts and features of managerial practices in the past. Archival research is called for here, drawing on two research projects on pre-industrial revolution context (the Spanish Royal Tobacco Factory in the XVIII century, and the Venice Arsenal in the turn of the XVI century), in order to examine how prior management practices can influence and inform our present understanding of the discipline of strategic management. A less simplistic view of managing practices in the past emerges, which challenges the commonly held cycle of innovation and discontinuity perpetually alleged in the strategic management field to legitimize its own existence as a research area.

While strategic management tools show a potential contribution to historical understanding in this archival research, a more historically aware understanding of the evolution of the field is thus intended as a way to falsify strategic management theory.

This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English interviews and additional interviews with experienced researchers, the authors aim to develop recommendations for the reporting on such translation procedures in future accounting research relying on interviews not conducted in English.

The analysis is based on papers published in four highly ranked interdisciplinary accounting journals: Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS), Critical Perspectives on Accounting (CPA) and Qualitative Research in Accounting and Management (QRAM). The subjects of the analysis are publications of non-English-speaking researchers who conducted non-English interviews and therefore were confronted with translation issues when attempting to get published in these English-language journals. Additionally, to gain deeper insights into reporting decisions on language and translation issues, the authors conducted interviews with experienced researchers in the field of qualitative, interdisciplinary accounting research whose mother tongue is not English. The authors combine these empirical insights with current developments in translation studies.

As suggested by translation studies, translation is an act of sense making and reconstruction of meaning, and therefore is a complex task that needs to be carried out with caution. However, the findings suggest that in current interdisciplinary, qualitative accounting research, the reporting of language and translation issues, especially with regards to the translation of quotations from interview data, have so far received only limited attention. The authors therefore call for more awareness of and sensibility toward dealing with language and translation issues, which should be reflected in more transparent reporting on translation processes to support the credibility and authenticity of qualitative accounting studies based on non-English interviews.

This paper is limited to the reporting on the methodological consideration of translating quotations from non-English interviews in papers published in AAAJ, AOS, CPA and QRAM between 2004 and 2015. For future accounting research that relies on such interviews, the authors call for more transparency and provide specific recommendations. This in turn should strengthen the awareness that language and translation are factors to be considered and reported.

This paper is the first to develop recommendations for the reporting of translation processes in accounting research studies, which are based on interviews not led in the English language.

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography.

An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography.

The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive.

The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time.

The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.

The purpose of this paper is to document the level of risk in the Québec egg sector (conventional and specialty eggs) and analyze the optimal choices of Québec egg producers that must allocate limited resources to production of different types of eggs.

A quadratic programming approach applied to expected mean-variance models is used to analyze the impact of risk on decision to invest when the resources must be allocated to different type of production that have different risk levels. The model is calibrated using monthly data from 2009 to 2016.

Results indicated multiple uncertainty sources (technological, cost of production, price of eggs) that vary according to the types of eggs. Given risk aversion parameters, producer would favor production modes with the lowest producers’ price variance, which correspond to free-run eggs. Results also indicated that in response to a greater intensity of risk aversion, the course of action producers may choose is to increase the relative production of free-run eggs.

The empirical limits of this research are found in the lack of quality data on producer prices and costs for specialty eggs. Future research could explore the relationship between the growing impact of egg for processing, which price is based on the US price, and its relationship with specialty eggs.

The findings of the study will be useful for policy makers and managers of eggs supply chain. This is important, given the recent announcement by Canadian’s large retailers and fast food companies to increase cage free eggs offering and, in some cases, eventually only selling these types of eggs.

This study adds to the understanding of the role of risk and uncertainty in the investment decision of egg producers and different mode of production, as well as in the development of the growing production of specialty eggs in Canada. It fills a gap in the literature regarding the impact of risk in Canadian egg production. This gap is likely explained by the perception of a lack of risk in this supply managed sector in Canada and its small size relative to other supply managed sector.

The study focusses on the complex interaction between ideological beliefs, culture and accounting by identifying during Benito Mussolini's time in power the contributions of accounting to the Italian Fascist repertoire of power in the cultural domain. It emphasises the importance of accounting in making the Alla Scala Opera House in Milan a vital institution in the creation of a Fascist national culture and identity which was meant to define the Fascist “Ethical State”.

The study adopts the Foucauldian concept of discourse in analysing the accounting practices of the Alla Scala Opera House.

Financial statements and related commentaries prepared by the Alla Scala Opera House were not primarily for ensuring good management and the minimisation of public funding in contrast to the practices and expectations of accounting in liberal States. Instead, the dominant Fascist discourse shaped the content and use of accounting and ensured that accounting practices could be a means to construct the Opera House as a “moral individual” that was to serve wider national interests consistent with the priorities of the Fascist Ethical State.

The study identifies how accounting can be mobilised for ideological purposes in different ways which are not limited to supporting discourses inspired by logics of efficiency and profit. The paper also draws attention to the contributions of accounting discourses in shaping the identity of an organisation consistent with the priorities of those who hold the supreme authority in a society.

The analysis of how the Fascist State sought to reinforce its power by making cultural institutions a critical part of this process provides the means to understand and unmask the taken-for-granted way in which discourses are created to promote power relations and related interests such as in the rise of far-right movements, most especially in weaker and more vulnerable countries at present.

Unlike most of the work on the relationship between culture and accounting which has emphasised liberal States, this study considers a non-liberal State and documents a use of accounting in the cultural domain which was not limited to promoting efficiency consistent with the priorities now recognised more recently of the New Public Management. It presents a micro-perspective on accounting as an ideological discourse by investigating the role of accounting in the exploitation of a cultural institution for political purposes.

The purpose of this paper is to contribute to the discussion on the non-essence of accounting by focusing on financial accounting’s distinct technology: financial statements. Complementing the genealogical perspective on accounting’s changing socio-historical settings, it proposes a semiotic perspective on the accounting statement.

The paper takes an interdisciplinary approach in the theoretical framing of IFRS recognition and measurement principles that underlie the statement of financial position. It mobilises Saussure and Barthes’ sign theory – semiology, as it provides a meaningful delineation of financial accounting, bringing out its distinct numerical-linguistic knowledge-construction operation.

In addition to the justification of employing semiology as a parent discipline for accounting, it is shown how IASB’s recognition and measurement procedures manifest the interrelated non-essentialist semiological principles of reciprocal articulation and value constellation. Accounting entries (“expression”) are not representations of pre-existing economic resources (“content”), but rather both are mutually constituted by delimiting the resource/asset from its broader category. Such judgment-based articulation results with value constellations, where asset value is merely a relational product of other values.

To the long-established critique that accounting has no essence, the paper adds a formulation of a non-essentialist semiotic logic: the financial statement’s semio-logic. It further sheds light on the role of such logic as an epistemological presupposition to the accounting – society reciprocity, where accounting is a malleable product of, and is used to exert power over, its social surroundings.

The monetary valuation of cultural heritage of a selection of 16 major public, not-for-profit Australian cultural institutions is examined over a period of almost three decades (1992–2019) to understand how they have responded to the paradoxical tensions of heritage valuation for financial reporting purposes.

Accounting for cultural heritage is an intrinsically paradoxical practice; it involves a conflict of two opposite ways of attributing value: the traditional accounting and the heritage professionals (or curatorial) approaches. In analysing the annual reports and other documentary sources through qualitative content analysis, the study explores how different actors responded to the conceptual and technical contradictions posed by the monetary valuation of “heritage assets”, the accounting phraseology of accounting standards.

Four phases emerge from the analysis undertaken of the empirical material, each characterised by a distinctive nature of the paradox, the institutional responses discerned and the outcomes. Although a persisting heterogeneity in the practice of accounting for cultural heritage is evident, responses by cultural institutions are shown to have minimised, so far, the negative impacts of monetary valuation in terms of commercialisation of deaccessioning decisions and distorted accountability.

In applying the theoretical lens of paradox theory in the context of the financial reporting of heritage, as assets, the study enhances an understanding of the challenges and responses by major public cultural institutions in a country that has led this development globally, providing insights to accounting standard setters arising from the accounting practices observed.