Previous research on digital transformation of Finance & Accounting is largely conceptual, lacking insights into financial specialists’ roles in adopting and implementing digital technologies. By employing Resource Orchestration Theory, this study examines digitalization’s impact on F&A functions through four case studies. Findings reveal diverse adoption strategies, evolving F&A processes, and data-driven decision-making. The results show that due to the adoption of digital technologies, the elusive boundaries of F&A functions have become opaque. This paper contributes to F&A functions literature and provides new knowledge on how to seize the opportunity arising from the more elusive boundaries of F&A within diverse organizations.

This research investigates how professional designers engage with sustainability in their practices, focusing on the early ideation phase. A comprehensive literature review identified gaps in existing tools and methods, highlighting a lack of practical guidance for addressing sustainability within organisational and societal contexts. Semi-structured interviews with design practitioners provided insights into the challenges designers face, including conflicting stakeholder priorities, greenwashing, and the need for alignment across diverse perspectives. A co-creation session further refined these insights, leading to the development of the Tactical Sustainability Cards—a tool designed to inspire sustainable thinking, guide decision-making, and foster collaboration. The Tactical Sustainability Cards were validated through expert feedback and iterative refinement, emphasising their utility in overcoming limitations of existing Design for Sustainability (DfS) tools, such as complexity and narrow focus. By providing actionable prompts and a shared language, the cards empower designers to navigate sustainability challenges, align stakeholders, and justify sustainable initiatives effectively. This research contributes to bridging the gap between sustainability theory and practice by offering a practical tool that integrates sustainability into design processes. The findings lay a foundation for future work exploring the broader applicability of the cards and elaborate on the potential for design to harmonise innovation and sustainability, addressing the environmental and societal challenges.

Household food waste plays a crucial role in the overall global food waste problem. A significant portion of this waste consists of edible leftovers that could be repurposed instead of discarded. However, leftover reuse remains an underexplored strategy for reducing food waste, despite its potential to contribute to more sustainable food consumption. By framing leftover reuse as a sufficiency-driven behavior, this study positions it as a key strategy for reducing food waste and fostering responsible consumption. Following a mixed method approach consisting of qualitative interviews, a survey and creative sessions with designers, this research explores the psychological factors that influence individuals' intentions to reuse food leftovers and provides practical design strategies to encourage leftover reuse. Based on a dataset of 244 households in the Netherlands, we use Structural Equation Modeling (SEM) to test a conceptual model grounded in psychological constructs, assessing factors influencing intention to reuse leftover food. The findings reveal that attitudes, and personal norms are significant factors in encouraging reuse of leftover food, while perceived health risks negatively affect attitudes towards reuse. Based on qualitative and quantitative insights, six evidence-based design strategies were developed to address both psychological motivators and practical challenges. The results contribute to the literature and practice by highlighting the psychological determinants of food leftover reuse and proposing interventions to foster sustainable food consumption practices.

Purpose: Despite the considerable increase in research on entrepreneurship education, few studies examine the role of entrepreneurship educators. Similarly, most frameworks from entrepreneurship education recognize the educator’s importance in facilitating instruction and assessment, but the factors influencing the educator role are not well understood. According to the identity theory, personal factors including self-efficacy, job satisfaction and personal values influence the perspective of self, significance and anticipations that an individual in this role associates with it, determining their planning and actions. The stronger the role identity the more likely entrepreneurship educators will be in effectively developing their entrepreneurial skills as well as the overall learning experience of their students. The objective of this study is to pinpoint the factors that affect entrepreneurial role identity. Design/methodology/approach: Drawing upon the identity theory, this study developed a theoretical framework and carried out an empirical investigation involving a survey of 289 entrepreneurship educators across the globe. Structural equation modeling (SEM) technique was applied to analyze and explore the factors that impact the identity of the educators in their role as entrepreneurship teachers. Findings: The findings show that the role identity of entrepreneurship educators is significantly influenced by their self-efficacy, job satisfaction and personal values. Among these factors, self-efficacy and job satisfaction have the most significant impacts on how educators perceive their role. The implications of these results and directions for future research are also discussed. Originality/value: The novelty of the current study is derived from its conceptualization of the antecedents of role perception among entrepreneurship educators. This study stands out as one of the earliest attempts to investigate the factors that shape an individual’s scene of self and professional identity as an entrepreneurship educator. The significance of comprehending the antecedents of role perception lies in the insights it can offer into how educators undertake and execute their role, and consequently, their effectiveness in teaching entrepreneurship.

Purpose: This research paper aims to delve into the perceptions of health susceptibility among Iranian, Afghan and Tajik individuals hailing from asylum-seeking or refused asylum-seeking backgrounds currently residing in Finland, Norway and Sweden. Design/methodology/approach: Semi-structured interviews were conducted between May and October 2022 involving a sample size of 27 participants. An adapted framework based on the health belief model along with previous studies served as a guide for formulating interview questions. Findings: Notably influenced by cultural background, religious beliefs, psychological states and past traumatic experiences during migration journeys – before arrival in these countries till settling down – subjects’ perception of health concerns emerged significantly shaped. Additionally impacting perspectives were social standing, occupational status, personal/family medical history, lifestyle choices and dietary preferences nurtured over time, leading to varying degrees of influence upon individuals’ interpretation about their own wellness or illness. Practical implications: Insights garnered throughout the authors’ analysis hold paramount significance when it comes to developing targeted strategies catering culturally sensitive health-care provisions, alongside framing policies better aligned with primary care services tailored explicitly around singular demands posed by these specific communities dwelling within respective territories. Originality/value: This investigation represents one among few pioneering initiatives assessing perceptions regarding both physical and mental well-being within minority groups under examination across Nordic nations, unveiling complexities arising through intersecting factors like individual attributes mingling intricately with socio-cultural environments, thereby forming unique viewpoints towards health-care belief systems prevalent among such population segments.

In this chapter we discuss a global construction and building enterprise. The context of the case company will be outlined, and then we describe how the company established their Financial Shared Service Centre (FSSC). At the end of this chapter, the antecedents that are part of the research will be explored and elaborated, and the analyses of the findings and concluding remarks will be presented.

In this chapter, we describe the fourth case study, which is a global operating service provider specialised in financial services. We first sketch out the context of the service provider, and next, describe how they established the delivery of financial business services (FSSC). Then, we elaborate on the antecedents that are part of our research. As a final step, we analyse the findings and summarise our conclusions.

Acting in a dynamic market, organizations experience global competition, face Environmental, Social, and Governance (ESG) requirements, they must keep pace with rapid technological developments, and be resilient to handle geopolitical turbulence. To maintain their competitive position in the market, organizations use Global Business Services (GBS), which includes Shared Service Centers (SSC), to respond to customer demands adequately. GBS is considered to be a complex model, and various factors need to be orchestrated continuously to ensure proposed benefits. However, it is unknown which factors affect the implementation of GBS from a holistic perspective. Importantly, it is assumed that digital technologies may overcome GBS implementation challenges. Based on an international study, the authors identified six factors that form a part of an organization’s GBS orchestration capability, namely: plural sourcing strategy, business services portfolio, customer orientation, modularized business processes, information technology (standardization) and governance (decision rights). In addition, we find that various digital technologies are applied that overcome GBS implementation challenges. Our findings contribute to the effective implementation of GBS by practitioners.

In this chapter we describe the second case study, which is a global operating employment agency. We first outline the context of the employment agency. Next, we describe how the agency established their Financial Shared Service Centre (FSSC). Then, the antecedents that are part of our research will be elaborated. As a final step, the analyses of the findings and concluding remarks will be presented.

The pervasive integration of digital platforms into daily life has amplified their perceived indispensability. This study investigates the factors influencing this perception across countries with contrasting platform landscapes, focusing on platform quality and usage patterns. We conducted surveys in Finland and Korea, countries representing distinct platform ecosystems. The results revealed higher perceived indispensability in Korea than in Finland, with usefulness and habitual platform use emerging as significant predictors of indispensability in both countries. However, the specific aspects of platform quality influencing this perception diverged. In Finland, the platform’s comprehensiveness and security risk significantly impacted indispensability, while social interaction features played a negligible role. Conversely, in Korea, social interaction features significantly influenced indispensability, while platform comprehensiveness and security risk were non-significant. These findings underscore the multifaceted nature of digital platform indispensability, shaped by the interaction of platform quality and usage patterns. The contextual variations highlighted by our cross-country comparison suggest that a one-size-fits-all approach to platform regulation or user education may be ineffective. Future research should explore these cultural and platform-specific nuances to devise tailored policies.

This chapter addresses the positioning of business services from three different perspectives. First, we describe the increasing demand and rise of business services and corresponding delivery modes. Second, we address the growth and position of global business services and their multi-nature. Next, we address GBS implementation challenges specifically. Fourth, we describe the importance of digitalisation as a means to overcome global business services implementation challenges. Finally, we summarise this chapter by addressing the key findings on business services.

This chapter describes the first case study, which is a logistic service provider in Europe. First the context of the logistic service provider will be outlined, and next we describe how they established a Financial Shared Service Centre (FSSC). In addition, the antecedents, as discussed in Chap. 3, that impact an FSSC will be identified and presented. Subsequently, the findings are analysed, and a summary of the conclusions is presented.

Based on the empirical descriptive results of the four case studies, we relate our findings to the antecedents as described in Chap. 4. Our cross-case analysis comprises of four sections. First, we analyse the antecedents as used in our research model. In addition, we compare the cross-case findings with the outcomes of our fsQCA analysis in Chap. 5. Second, we discuss and show how we use Resource Orchestration Theory (ROT) as a theoretical lens to analyse and explain our findings. Third, we theorise on how enterprises may apply an ecosystem approach to orchestrate the studied antecedents in a coherent manner. Finally, we summarise our findings and provide cross-case study conclusions.

This chapter describes the quantitative research that we conducted to examine the path relationships depicted in the conceptual research model (see Fig. 3.1). We employed Partial Least Squares Structural Equation Modelling (PLS-SEM) technique (Hair et al., 2016) to test the hypotheses and the relationships between the antecedents of business services portfolio. This approach seems to be appropriate for the research at hand. Overall, PLS-SEM offers a flexible and robust approach to test relationships and hypotheses, particularly in situations where sample size is small, and the conceptual model (see Fig. 3.1) is complex, and the research is exploratory or prediction-oriented.

In this book, we introduced four objectives to explore which antecedents form a part of an enterprise orchestration capability that aims at integrating internal and external resources. We theoretically developed and empirically validated a business services portfolio model and its corresponding antecedents. More specifically, we demonstrated how digitalisation may overcome business services implementation barriers. Overall, we focus on digitalised Global Business Services (GBSs) in the context of a plural sourcing strategy and provided evidence how an enterprise ecosystem approach may decrease GBS implementation challenges. In doing so, we operationalised our definition as described in the introduction “An enterprise ecosystem is a socio-technical environment in which individuals within organisational units, which are supported by digital interactions, collaborate in co-creating, implementing and orchestrating GBSs in order to create business value”.

In the present chapter, our investigative focus shifts towards a nuanced exploration of the determinants shaping the orchestration of a business service portfolio by applying fuzzy-set Qualitative Comparative Analysis (fsQCA). This methodology is renowned for its capacity to elucidate complex causal configurations within complex systems. Our methodological rationale for adopting fsQCA resides in its inherent suitability for accommodating the intricacies inherent in our research objectives. This allows us to create a deeper understanding and comprehension of the conditional interplays driving business service portfolio orchestration.

Purpose: Entrepreneurship education (EE) is critical for developing the skills of tomorrow's entrepreneurs and leaders. While significant research examines the content, student learning processes and outcomes, less studied are the entrepreneurship educators and their pedagogical preferences. Following a cognitive process model of decision-making, this study explores how self-efficacy, philosophy of teaching, entrepreneurship training and teaching experience influence entrepreneurship educator preferences to follow either a teacher-centric or a student-centric approach. This study also includes gender in a secondary analysis of the relationships. Design/methodology/approach: The data were collected from 289 entrepreneurship educators in 2021, and fuzzy-set comparative qualitative analysis (fsQCA) was used to obtain configurations of conditions (causal recipes) that lead to teacher-centric or student-centric model. A secondary analysis explores whether there are different configurations of conditions when gender is added to the analysis. Findings: The results of our fsQCA analysis reveal multiple configurations of conditions (causal recipes) that result in a preference for either a teacher-centric or student-centric approach to teaching entrepreneurship. The authors find that teaching experience is the main condition for the teacher-centric model, while self-efficacy and entrepreneurship training are the main conditions for the pathways leading to student-centric model. The fsQCA results also show that the configurations are affected when gender is taken into account in the analysis. Originality/value: This study, one of the first of its kind, uses a configurational approach to examine pathways that contribute to the teaching preferences of entrepreneurship educators. This paper uses self-efficacy, teaching philosophy, teaching experience and entrepreneurship training as conditions to identify multiple unique pathways that result in either a teacher-centric or student-centric pedagogical model in EE. Notably, differences by gender are also found in this study.

Purpose: The global landscape of higher education has witnessed a steady increase in the mobility of international students, as more individuals seek diverse academic experiences and cross-cultural learning opportunities. This paper conducts a systematic literature review to investigate trends, research directions and key themes in the literature. By utilising the push–pull factor model the aim is to provide a comprehensive understanding of the factors influencing international students' choices to pursue higher education and future career opportunities abroad. Design/methodology/approach: A systematic literature review approach was applied. The selection was made using PRISMA framework-based inclusion and exclusion criteria. The review includes 43 publications from 2010 to 2022. Findings: The review results revealed five themes of scholarly conversations labelled as (1) betterment of life, (2) policy of the host country, (3) role of institutions, (4) return to home country and (5) social, economic, environmental, individual and cultural factors. The findings emphasise on the significance of factors such as the quality of education, visa requirements, academic reputation, tuition fees, availability of scholarships, job opportunities, social, economic, environmental, individual and cultural factors. The paper also identifies language barriers, visa policies and social integration difficulties as major barriers to international students' stay in the host country after graduation. Originality/value: This research enhances the current body of literature by conducting a comprehensive analysis of the empirical evidence available in literature that investigates the mobility of international students. The outcomes of this study will make a valuable contribution towards developing a more profound comprehension of the primary factors that influence international students' decision to pursue their education abroad.

Purpose: The choices that international students make regarding abroad study destination selection or leave the host country after graduation are influenced by a variety of factors that are both related to positive and negative aspects of the host country. Design/methodology/approach: This study builds on the push-pull factor theory and examines the factors that influence international students' decision to choose abroad study destination (Finland) or leave the country after their graduations. The data were collected through an online survey of 195 international students currently studying in Finland and were analysed using partial least squares structural equation modelling (PLS-SEM) technique. This method offers a flexible and robust approach to test relationships, particularly in situations where sample size and the conceptual model are small and complex. Findings: The results show that international students' choice of study destination (Finland) is influenced by the host country's quality of life, academic excellence and economic factors such as salary and benefits. Unfamiliarity with the culture and language barriers have a negative impact on their decisions to stay in the host country after graduation. Originality/value: By utilising a comprehensive analysis of both push and pull factors in relation to the host country, this study unveils a novel perspective in the field of international student mobility. The results provide insights to the institutional leaders and policymakers into how to attract and retain international students by focusing on the factors that matter most to international students. To attract more international students, higher education institutions (HEIs) should include career development activities, e.g. job fairs, language training, scholarships and internships in their curriculum. Moreover, it provides recommendations on how to create a welcoming and supportive environment that promotes academic excellence and career development.

Purpose: To co-create value through dynamic collaborations, enterprises and their suppliers need to orchestrate the integration of complementary resources when providing business services. As such enterprises' strategic decision to apply a plural sourcing strategy to establish dynamic collaborations with their suppliers implies that both in-house and outsourced business services should be bundled into a business services portfolio. However, the antecedents that affect a business services portfolio have rarely conceptually been identified. Design/methodology/approach: Drawing on resource orchestration theory, the authors theoretically developed and empirically validated a business services portfolio conceptual model. The model aims at explaining the critical antecedents to a business services portfolio based on a unique data set, comprising 121 international enterprises with variation in the degree of outsourcing, size, geographies and maturity. Partial least squares structural equation modelling was used to examine the relationships among the antecedents and a business services portfolio. Findings: The findings show that the antecedent, i.e. plural sourcing strategy, modularised business processes and customer orientation have a direct and significant effect on the enterprises' business services portfolio orchestration. The results of the mediation test indicate that modularised business processes fully mediate the relationships between three independent variables with the orchestration of business services portfolio. Originality/value: This study is the first to analyse the impact of plural sourcing strategy, modularised business processes and customer orientation on the business services portfolio orchestration from a plural sourcing context. Additionally, it examines the mediating role of modularised business processes in the relationship between the antecedents and business services portfolio orchestration.