Administrative Sciences

This study examines the public’s adoption preferences for China’s central bank digital currency (e-CNY) through an improved Unified Theory of Acceptance and Use of Technology framework. Analyzing 3509 consumer and 1630 retailer questionnaires, we investigate five psychological dimensions: perceived risk, cost, benefit, social influence, and marketing promotion. The findings reveal distinct adoption mechanisms: while perceived benefit drives both groups’ adoption intention, marketing promotion significantly influences consumers but shows a limited effect on retailers. Conversely, social influence substantially affects retailers while demonstrating minimal impact on consumers. Perceived cost negatively affects both groups, whereas perceived risk shows no significant deterrent effect. This research provides novel insights into CBDC adoption psychology and offers evidence-based guidance for differentiated promotion strategies targeting consumers and retailers, contributing to both technology adoption theory and CBDC implementation practice.

In the current disruptive business landscape, there is a disconnect between the practical traction of digital revolution approaches and their academic rigour, exacerbated by a lack of collaboration between practitioners and academics. In this study, this issue is addressed by systematically analysing the Massive Transformative Purpose (MTP) concept for Exponential Organisations (ExOs). The significant success of the MTP among practitioners highlights an urgent need to translate this construct into management science to gain a deeper understanding. Through a systematic literature review guided by the PRISMA framework and Gioia methodology, this study synthesises available knowledge from the concept’s original authors and the practitioner community. The findings reveal that the MTP is central to an ExO’s brand core, profoundly influencing its internal and external dimensions and its competitive advantage. This study makes several theoretical contributions as follows: (i) refining the definition of the MTP; (ii) providing a data structure that links antecedents, dimensions, and outcomes; and (iii) offering a framework to guide both academic research and managerial practice.

This article examines the Participatory Fiscal Control System (SCFP) of the Colombian Comptroller General’s Office as an institutional innovation in democratic oversight. While participatory audit mechanisms have expanded globally, the literature still lacks empirical analyses of how Supreme Audit Institutions (SAIs) operationalize citizen engagement within formal oversight cycles. This study addresses this gap by analyzing the SCFP’s conceptual foundations, regulatory architecture, and implementation mechanisms. Using a qualitative methodological approach based on document analysis, process tracing, and two in-depth case studies, the article evaluates how citizen participation contributes to fiscal accountability and governance outcomes. Findings show that the SCFP enables early risk detection, accelerates problem-solving installed public works, and strengthens accountability in large-scale social programs. The study contributes to theories of participatory and collaborative governance by proposing a conceptual model of “co-produced fiscal oversight,” and identifies policy implications for SAIs seeking to institutionalize citizen engagement as part of their accountability mandate.