Call for Papers
Call for Papers – Special Issue
The Impact of Big Data on Decision-Making, Processes and Organizational Change
Jean-Michel SAHUT, IDRAC Business School (FR)
Emmanuel FRAGNIERE, HES-SO Valais-Wallis, University of Applied Science of Western Switzerland (CH)
Mastering and managing the abundant flow of information known as “Big Data” today represents a real challenge for organizations (Wamba et al., 2017). Big Data is one of the most popular topics across a wide range of academic disciplines, industry sectors, and business functions, and widely influences organizations and society in general. Moreover, Big Data has high-level operational and strategic potential in terms of business value creation and competitive advantage (Mikalef et al., 2020). Proper integration of the large volume of structured and unstructured data enables managers to obtain easy access to useful information, improve their decision-making, and foster innovations to ultimately develop a competitive advantage.
Big Data can be used to predict consumer behaviour and adjust marketing strategies. More precisely, it can be used in the following ways:
- for companies to get to know their customers better and gain a deeper understanding of their needs in order to improve consumer engagement and loyalty by offering them tailor-made offers (Park, 2019),
- to assess the risk of potential clients in terms of credit or insurance (van Thiel & van Raaij, 2019),
- to better understand branding issues (Shirdastian et al., 2019),
- to predict consumer needs and expectations and estimate potential sales. For example, Amazon conducts targeted email campaigns to propose products to people who have made a recent purchase or search. Boone et al. (2018) show how the quantity and quality of user‐generated Facebook data can be used to enhance product forecasts, and improve out‐of‐sample forecast errors,
- to co-create products. Evidence from the findings of Acharya et al. (2018) suggests that knowledge-based interactions between customers and the salesforce in fashion retailing organizations form the core of knowledge co-creation. Their results have revealed that Big Data can indeed support knowledge co-creation, which can in turn effectively lead to evidence-based, successful and efficient decision-making and can strengthen profitability,
- to adjust prices in real time. Big Data enable automatic price calculation for revenue management based on changes in demand, competition and consumer profiles (Antonio et al., 2019).
- to highlight stakeholder insights so that more effective communication strategies can be implemented (Wiencierz & Röttger, 2017),
- to better understand the end-user consumer experience and the problems encountered in product use: condition of use, deviation of use, damage to products, guarantees, fraud (Zhou et al., 2020), etc.
Big Data also improves production, distribution and logistics within companies. For example, Big Data enables the identification of optimal facility locations and the distribution processes of an international manufacturing network to meet the demand of global markets (Mishra & Singh, 2020). However, using Big Data may lead to some problems and risks due to the organizational changes it induces. There is a high risk of “organizational myopia” due to the radical transformation caused by operating in data mode, placing data at the heart of the corporate strategy and business models. It is a real mutation, a change of DNA, which impacts the whole business process and even redefines their ways of working, communicating and interacting. Moreover, Big Data has numerous security and ethical issues for managers, including its impact on consumer equality, diversity, autonomy, well-being, and protection. Accordingly, Big Data can be mobilized for a variety of purposes, some of which may have positive outcomes for the community, specifically in healthcare sectors (Obermeyer and Emanuel, 2016) and social policy (Blumenstock et al., 2015). In healthcare, Big Data introduces new opportunities for medical practitioners and patients with the improvement of medical treatments and patient quality of life. However, ethical issues relative to the personal privacy involved in healthcare data acquisition, storage, and processing have become predominant in some countries (Clim et al., 2019). The list of dilemmas created by advances in Big Data is long (Ludwin and Murray, 2017).
The question thus arises of how companies, public institutions, stakeholders, etc. should resolve such dilemmas. Indeed, the new and complex field of Big Data offers numerous opportunities for research and dialogue among researchers and practitioners. Therefore, this special issue focuses on impacts of Big Data, and especially (more precisely) how it affects access to new information, and knowledge sharing and transfer, in order to enable decision-making, strengthen innovation and ensure successful transformations within organizations.
Suggested Topics (non-exhaustive list)
- Using Big Data to analyse customer behavior and behavioral intentions
- Big Data and marketing strategies
- Big Data and intra- and inter- company knowledge sharing
- Using Big Data to support fast prototyping and Lean start-up
- Big Data and distribution strategies
- Big Data and logistical processes
- Big Data and healthcare issues
- Big Data and organizational change
- Big Data and social media
- Big Data and collective intelligence
- Big Data and artificial intelligence
- Big Data and ethical issues
- Big Data and governance
Details of Paper Submission and Due Date
The authors are encouraged to present their paper at the “Modern Management based on Big Data” (MMBD 2020) international conference which will be held on October 18th-21th, 2020 in Beijing (China). http://www.mmbdconf.org
Interested contributors should preferably (ideally) submit full papers in PDF format in English, but extended abstracts may also be considered if they show considerable potential, no later than May 30, 2020 via:
1/ email to Prof. JM. Sahut, email@example.com
2/ the submission platform of the MMBD 2020 conference:
In a second step, after the conference, the selected papers will be submitted to the CJAS submission platform, no later than December 30, 2020.
Acharya, A., Singh, S.K., Pereira, V. & Singh, P. (2018). Big data, knowledge co-creation and decision making in fashion industry. International Journal of Information Management, 42, 90-101.
Antonio, N., de Almeida, A., & Nunes, L. (2019). Big Data in Hotel Revenue Management: Exploring Cancellation Drivers to Gain Insights Into Booking Cancellation Behavior. Cornell Hospitality Quarterly, 60(4), 298–319.
Blumenstock,J. , Cadamuro, G., On, R. (2015). Predicting poverty and wealth from mobile phone metadata. Science, 350(6264): 1073-1076.
Boone, T., Ganeshan, R., Hicks, R.L., & Sanders, N. R. (2018). Can Google Trends Improve Your Sales Forecast? Production & Operations Management, 27(10), 1770–1774.
Clim, A., Zota, R.D., & Tinica, G. (2019). Big Data in home healthcare: A new frontier in personalized medicine. Medical emergency services and prediction of hypertension risks. International Journal of Healthcare Management, 12(3), 241–249.
Ludwin, S.K., & Murray, T.J. (2017). Dilemmas in medical ethics in the age of big data. Multiple Sclerosis Journal, 23(10), 1306–1308.
Mikalef, P., Krogstie, J., Pappas, I.O., & Pavlou, P. (2020). Exploring the relationship between big data analytics capability and competitive performance: The mediating roles of dynamic and operational capabilities. Information & Management, 57(2), 103-169.
Mishra, S., & Singh, S.P. (2020). Distribution network model using big Data in an international environment. Science of the Total Environment, 707, N.PAG. https://doi.org/10.1016/j.scitotenv.2019.135549
Obermeyer, Z., & Emanuel, E.J. (2016). Predicting the Future – Big Data, Machine Learning, and Clinical Medicine. The New England Journal of Medicine, 375(13): 1216-1219.
Park, E. (2019). Motivations for customer revisit behavior in online review comments: Analyzing the role of user experience using big Data approaches. Journal of Retailing & Consumer Services, 51, 14–18.
Shirdastian, H., Laroche, M., & Richard, M.O. (2019). Using Big Data analytics to study brand authenticity sentiments: The case of Starbucks on Twitter. International Journal of Information Management, 48, 291–307.
van Thiel, D., & van Raaij, W.F. (2019). Artificial intelligence credit risk prediction: An empirical study of analytical artificial intelligence tools for credit risk prediction in a digital era. Journal of Risk Management in Financial Institutions, 12(3), 268–286.
Wamba, S.F., Gunasekaran, A., Akter, S., Ren, S.J.F., Dubey, R., & Childe, S.J. (2017). Big data analytics and firm performance: Effects of dynamic capabilities. Journal of Business Research, 70, 356-365.
Wiencierz, C., & Röttger, U. (2017). The use of Big Data in corporate communication. Corporate Communications: An International Journal, 22(3), 258–272.
Zhou, F., Lim, M.K., He, Y., & Pratap, S. (2020). What attracts vehicle consumers’ buying: A Saaty scale-based VIKOR (SSC-VIKOR) approach from after-sales textual perspective? Industrial Management & Data Systems, 120(1), 57–78.
Call for Papers – Special Issue
Digital Entrepreneurship – A Social Interaction Perspective
Eric Braune, INSEEC Business School (France)
Leo Paul Dana, Professor, Montpellier Business School (France)
Frédéric Teulon, IPAG Business School, Paris (France)
Aims and Scope
Social interaction is important to consider when studying entrepreneurship (Aldrich and Zimmer, 1986). Around the world, social networks are important to various degrees; Berger et al (2015, p. 462), observe that Arab wasta is similar to Chinese guanxi. Social interaction is perhaps even more important in the case of digital entrepreneurship, because of the new and complex context that it introduces. Addressing the then-novel technology of the Internet, Etemad et al. (2010, p. 336) wrote; “relations on the internet are more explicit than those based on interpersonal and culturally or socially based relations. In fact, most of the online relations are of functional and professional nature, explicitly articulated, and do not lend themselves to interpersonal or cross-cultural misunderstandings or misinterpretations, whether favorable or not. The nature of internet-assisted relations may, therefore, differ qualitatively from those based on actual human relations outside the Internet.” Digital entrepreneurship today goes further, as it offers social interactions that change communications, uses, and relationships among: (i) entrepreneurs; (ii) firms; (iii) institutions; and (iv) users (Sussan and Acs, 2017; Delanoë‐Gueguen, S., and Liñán, 2018; Song, 2019). Examples of interactions among entrepreneurs, users, institutions and agents through digital infrastructure include:
(i) User-Entrepreneur interactions including crowd funding for new start-up financing, crowdsourcing, and the recognition of opportunities, as well as innovation, and the development of new products;
(ii) Inter-Entrepreneneur interactions and/or Entrepreneur-Firm interactions, that can open access to new markets, and a variety of innovations, including the development of new products, co-branding, code-sharing, and cross-selling; and
(iii) Inter-Investor interactions among venture capitalists, who share knowledge of innovations, start-ups, related risks and risk sharing.
It appears that social interactions, of the types mentioned above, contribute to comparative advantage, growth and survival of entrepreneurial projects through: (i) more efficient financing; (ii) access to markets resulting in increased sales, possibly of a new product and/or of an existing product in new markets; (iii) improved organization, possibly the result of sharing knowledge; and (iv) increased strategic flexibility. Networks (and interactions within them) are thus central to the understanding of digital entrepreneurship. As indicated by the lead paper in this special issue, entrepreneurs search for information and resources through their networks and co-operate with others; findings reveal that network density, and time to first collaboration have an impact on the probability of survival and hence, based on one’s social network, the survival time of a start-up can be forecasted.
The new and complex playing field offers much opportunity for research and dialogue among researchers and practitioners. Consequently, this special issue is interested in social interactions that arise from social networks and platforms, and how these affect access to funding, new information, and exchange knowledge, and thus build on innovations (and new products).
- Ideas generation, problem solving, and innovation diffusion in online entrepreneurial communities
- Digital tools to support fast prototyping and Lean start-up
- Entrepreneurship in Open source communities
- Entrepreneurial online ecosystems
- Collective intelligence and entrepreneurship
- Digital technologies to support Open innovation in start-ups and SMEs
- Use of Social media by entrepreneurs and SMEs for knowledge sharing
- Entrepreneurship and the Sharing economy
- Knowledge sharing in venture capital networks
- Crowd-funding and crowd-sourcing for resource pooling and opportunity recognition in new venture creation
Details of Paper Submission and Due Date
The authors have to present their paper at the International Conference “Digital Innovation, Entrepreneurship & Financing” that will take place on December 2-3, 2019. https://dif2019.sciencesconf.org
Interested contributors should submit preferably full papers in PDF files (in English or French), but extended abstracts (1,000 to 1,500 words) may also be considered if they show considerable promise, no later than September 15, 2019 through the conference website. In a second step, after the conference, the selected papers will be submitted to CJAS submission platform, no later than March 30, 2020.
Acs, Z. J., Astebro, T., Audretsch, D., & Robinson, D. T., (2016). Public Policy to Promote Entrepreneurship: A Call to Arms. Small Business Economics, 47(1), 35-52.
Aldrich, H.E., & Zimmer C. (1986). Entrepreneurship Through Social Networks,” in Donald L. Sexton and Raymond W. Smilor, eds., The Art and Science of Entrepreneurship, Cambridge, Massachusetts: Ballinger, 3-24.
Delanoë‐Gueguen, S., & Liñán, F. (2018). A longitudinal analysis of the influence of career motivations on entrepreneurial intention and action. Canadian Journal of Administrative Science, https://doi.org/10.1002/cjas.1515.
Etemad, H., Wilkinson, I. & Dana, L-P. (2010). Internetization as the necessary condition for internationalization in the newly emerging economy. Journal of International Entrepreneurship, 8, 319–342.
Sussan, F., & Acs, Z. J. (2017). The Digital Entrepreneurial Ecosystem. Small Business Economics, 49(1), 55-73.
Song, A. K. (2019). The Digital Entrepreneurial Ecosystem – A Critique and Reconfiguration. Small Business Economics. Forthcoming.
Special Issue: Government Accounting, Auditing and Accountability: a Canadian Perspective
Submission deadline: December 31, 2020
Guest Editor: Ron Baker, Associate Professor (Accounting) University of Guelph
Aims and Scope
Government accounting and reporting protects the public interest by helping to hold governments accountable and to manage public money (Chan 2003). In 2018, The Public Sector Accounting Board of Canada released its Statement of Concepts for a revised conceptual framework for the Canadian public sector. The document presents public sector accounting concepts, principles, guidelines, objectives and definitions. This document is the culmination of a considerable amount of work done by the Board and its predecessors since the formation of committee in 1981 to develop government accounting standards. Prior to this, governments in Canada followed their own, often diverse, practices (Baker and Rennie, 2018). In the 1970s, the Auditor General could not provide an opinion on the financial statements of the federal government of Canada due to a lack of standards (ibid). A commentary on the 2017-2018 financial audits, however, noted that the Federal Government’s financial statements had received the 20th clean audit in a row (Office of the Auditor General, 2018).
Yet accounting challenges remain for all levels of government in Canada. For example, the Auditor General of Manitoba identified serious issues with respect to the accounting practices of the provincial government (Auditor General Manitoba, 2018). In Ontario, the Auditor General noted that in the case of The Fair Hydro Plan, legislated accounting did not meet public sector accounting standards (CPA Ontario, 2018). This issue also reached the popular media with the Globe and Mail newspaper publishing an articled entitled “Bad books: How Ontario’s new hydro accounting could cost taxpayers billions” (Globe and Mail, 2018). The benefits of adopting accrual accounting has been questioned (Pollanen & Loiselle‐Lapointe, 2012) as has the independence of state auditors (Gendron et al., 2001).
Internationally, there is recognition for the need for effective accounting standards for governments. Developments in government accounting standards and practices has been characterized as a “global revolution in government accounting” (Chan, 2008 p. 1). The International Public Sector Accounting Standards Board (IPSASB) was established “…to serve the public interest by developing high-quality accounting standards and other material for use by public sector entities around the world in the preparation of general purpose financial reports” (International Federation of Accountants, nd). The development of these standards is intended to “…enhance the quality and transparency of public sector financial reporting by providing better information for public sector financial management, accountability and decision making (ibid). While Canada supports and participates in this initiative, it remains committed to its own public sector accounting standards.
The aim of this special issue is to contribute to the dialogue on government accounting through studies of the Canadian perspective on government accounting, auditing and accountability. Studies at any level of government (federal, provincial or municipal) are welcome. Studies from outside of Canada are also welcome given that many of the issues are similar and that these studies could inform practices in Canada as we hope studies from the Canadian perspective can inform the broader, global community.
- Government auditors as agents of change
- The development and implementation of government accounting standards
- Accrual accounting for government
- Financial reporting by governments, including presenting and disclosing relevant information
- Government accounting in the media (i.e. the use of accounting information by governments, opposition parties, political commentators, etc.)
- Use of accounting information for decision-making
- Performance measurements
- Performance and value for money audits
- Budgeting and financial management of government organizations
- Government auditing standards and practices
- Natural Capital including recognizing, measuring, and exchanging of public lands, forests, fresh water, lakes, and wetlands
- Sustainability, including measuring the impact of carbon footprint on governments
- Accounting and reporting for Crown Agencies and other public entities
- Accounting for public/private partnerships
- Public sector specific intangibles, including whether and how to account for air and sea rights, electromagnetic spectrum
- Use of public accounts in assessing accountability, including use of actual performance results along with the budget
- Environmental assessment of the prevalence and types of non-traditional pension plans in the public sector in Canada and internationally
“The Public Sector Accounting Board welcomes this call for papers. Research on the accounting and accountability in Canadian and international public sector gives us the evidence we need to support our decisions – from developing Canadian specific standards to influencing the development International Public Sector Accounting Standards. We are committed to evidence-informed decision making, with research on these topics able to directly inform standard setting and other guidance for the public sector in Canada.”
Charles-Antoine St-Jean, Chair of Public Sector Accounting Board
Submissions that are both empirical and theoretical in nature are welcome. We are particularly interested in studies that can inform and impact accounting practice and standard setting. Prospective authors are encouraged to direct any enquiries to the guest editor at firstname.lastname@example.org
Submission deadline: December 31, 2020.
Auditor General Manitoba, 2018. Auditor General Highlights Concerns with Governments 2017/2018 Financial Statements – News Release, September 28, 2018. Available at: https://www.cbc.ca/news/canada/manitoba/manitoba-deficit-lower-finance-1.4842239 (accessed May 5, 2019).
Baker, R., & Rennie, M. D. (2018). The creation and acceptance of public sector accounting standards in Canada. Accounting History, 23(3), 407-432.
Chan, J. L. (2003). Government accounting: an assessment of theory, purposes and standards. Public Money & Management, 23(1), 13-20.
Chan, J. L. (2008). International public sector accounting standards: conceptual and institutional issues. The Harmonization of Government, 21, 1-15.
CPA Ontario (2018). Presentation by The Auditor General of Ontario, CPA Ontario Public Sector Accounting Symposium, June 20, 2018. Available at: https://www.ryerson.ca/content/dam/tedrogersschool/cpao-symposium/2018-CPA-Ontario-Symposium-Office-of-the-Auditor-General.pdf (accessed May 5, 2019).
Gendron, Y., Cooper, D. J., & Townley, B. (2001). In the name of accountability-State auditing, independence and new public management. Accounting, Auditing & Accountability Journal, 14(3), 278-310.
Globe and Mail (2018). Bad books: How Ontario’s new hydro accounting could cost taxpayers billions, May 3, 2018. Available at: https://www.theglobeandmail.com/canada/investigations/article-bad-books-how-ontarios-new-hydro-accounting-could-cost-taxpayers/ (accessed May 5, 2019).
International Federation of Accountants (nd). International Public Sector Accounting Standards Board: Terms of Reference. Available at: http://www.ifac.org/node/1503/terms-reference (accessed May 5, 2019).
Office of the Auditor General (2018). Commentary on the 2017-2018 Financial Audits. Available at: http://www.oag-bvg.gc.ca/internet/English/parl_oag_201810_00_e_43161.html (accessed May 5, 2019).
Pollanen, R., & Loiselle‐Lapointe, K. (2012). Accounting reform in the government of Canada: Exploratory evidence on accrual accounting adoption and impact. Financial Accountability & Management, 28(4), 359-377.