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simultaneously. Finally, it documents that different business models across industries do
not affect weightings of performance measures in CEOs’ compensation contracts.
The second article “The Effect of Adopting Case Method with the Modified
Consulting Exercise on Students’ Critical Thinking Disposition and Learning Interest”
by Chen and Huang shows the teaching effectiveness experiment results regarding
undergraduate students taking Managerial Accounting course under the technological
and vocational education system in Taiwan. Three different teaching methods, including
lectures, traditional case method, and Case Method with the Modified Consulting Exercise
(CMMCE), are conducted by the same teacher for the same course. The results reveal
that CMMCE is the best teaching method to improve students’ learning effectiveness in
terms of critical thinking disposition and learning interest when compared with the other
two approaches. Moreover, the lectures and the traditional case method appear to make no
difference for students’ learning effectiveness.
The third article “Exploring the Relationship between Suppliers’ CSR and Customer

Satisfaction in B2B Context: The Moderating Effect of Vertical Inter-Organizational
Commitment and the Moderated Mediation Effect of Competitor Identification” in the
field of marketing by Chiao, Chang, and Chou explores the impact of suppliers’ Corporate
Social Responsibility (CSR) on firm performance and retailers’ customer satisfaction
in B2B context based on the stakeholder theory. By setting customer satisfaction as a
mediator and collecting 210 dyad-matched questionnaires from purchasing supervisors
of a Chinese multinational retailer and its suppliers in two separate stages, the authors
examine the moderating effect of vertical inter-organizational commitment and the
moderated mediation effect of competitor identification (horizontal competition situations).
Their study shows that: (1) Suppliers engaging more in CSR adds to retailers’ customer
satisfaction; (2) Retailers’ customer satisfaction mediates the positive relationship
between suppliers’ CSR engagement and firm performance; (3) Suppliers’ vertical inter-
organizational commitments help strengthen the positive relationship between suppliers’
CSR and retailers’ customer satisfaction; and (4) The moderated mediation effects of

competitor identification can strengthen the mediating relationship between suppliers’
CSR and retailers’ customer satisfaction, and further enhance suppliers’ firm performance.
The fourth article “How System Integrators Help Client Companies Develop Big
Data Analytics Capability?” in the field of operations management and information
management by Wu, Chang, and Tai postulates that system integrators play a key role
in helping companies with insufficient IT capabilities to nurture BDA capabilities, a