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The British North American colonies were the first western economies to rely on legislature-issued paper monies as an important internal media of exchange. This system arose piecemeal. In the absence of banks and treasuries that exchanged paper monies at face value for specie monies on demand, colonial governments experimented with other ways to anchor their paper monies to real values in the economy. These mechanisms included tax-redemption, land-backed loans, sinking funds, interest-bearing notes, and legal tender laws. I assess and explain the structure and performance of these mechanisms. This was monetary experimentation on a grand scale.

Purpose To consider Critical Management Studies as a social movement. Design/methodology/approach The purpose is fulfilled by reflecting upon the history of Critical Management Studies by reference to social movement theory, institutional theory and the social theory of hegemony. Findings Critical Management Studies is plausibly understood as a social movement. Originality/value The chapter offers a fresh perspective on Critical Management Studies by representing it as a movement rather than as a specialist field of knowledge.

SARS was Singapore's worst experience of an infectious outbreak in its brief history as an independent nation. The key instruments in managing public fear and panic were transparency and trust. The highest levels of government were mobilised and every conceivable channel and medium utilised to educate the domestic populace and reassure the international community. Maintaining transparency and nurturing trust did not come easy. There was concern over public morale and resilience, the absence of an international level playing field and the difficulty in differentiating Singapore from countries which managed SARS badly. Achieving trust of the domestic populace was the more difficult task and the government and political leaders had to be seen doing and initiating a range of tangible actions and activities to reassure the public. Singapore also came in for much criticism from other countries for its ‘draconian’ measures to contain the disease through home quarantine orders and other stern measures on social discipline. Risk communications is an established methodology and lessons can be drawn from the experience of many countries in managing outbreaks touching on public health. While Singapore may be unique for its particular circumstances, its experience highlighted the critical importance of ensuring transparency and public trust in confronting the disease. This paper is based on a presentation to the plenary session at the first World Health Organization (WHO) Expert Consultation on Outbreak Communications held in Singapore from 21–23rd September, 2004.

PurposeIn 2003 the authors investigated the level of adoption of e‐business by manufacturing firms in Europe. Four company strategies were identified based on different extents of adoption of internet‐based tools for interaction with customers and/or suppliers. The purpose of this paper is to replicate, those analyses using the new release of the International Manufacturing Strategy Survey (IMSS) IV. These new results are compared with previous ones in order to determine whether modeling previously described in the literature remains valid.Design/methodology/approachData collected in Europe through IMSS III and IV are used. In particular, companies are clustered according to e‐business practices adopted in supply chain management (SCM) and the degree of adoption of e‐business between the two editions of the research is compared. A longitudinal analysis is also conducted using data from companies participating in both editions of the survey.FindingsIt is shown that the fundamental aspects of the modeling approach earlier proposed in the literature remain valid, with a higher average level of adoption of e‐business tools in the more recent edition of the study. However, the four‐cluster model is shown to be no longer valid. In the more recent dataset, three clusters emerge. They are characterized by different levels of adoption of e‐business, balanced between e‐commerce and e‐procurement. The longitudinal analysis shows that the firms participating in both editions of the research have changed their strategy, coherently to what the overall sample does.Research limitations/implicationsThis paper is focused on the assembly industry and only part of the sample is strictly longitudinal. Further research is needed to relate e‐business strategy with performance and to distinguish among the various tools available.Practical implicationsThis paper also shows that the adoption of e‐business is increasing among small and medium firms, even if the practices adopted by any individual company remain limited. Results show that a cautious adoption is preferable to more radical implementation, since some firms have actually reduced their initial efforts to adopt e‐business.Originality/valueThe literature currently lacks extensive, longitudinal studies on e‐business strategies in SCM. The paper shows how the concept has rapidly evolved recently, and it modifies models that are proposed only a few years ago in the face of new data.

Purpose This paper aims to analyse how sustainable second-hand stores (SSHSs) use storytelling as a legitimization strategy. Second-hand stores have traditionally relied on a charity identity to attract customers. More recently, changing market demands, the growing popularity of second-hand shopping, “vintage” and online shopping have opened up new opportunities for these social enterprises (SEs). This study asks how SSHSs can maintain their legitimacy with incumbent stakeholders while also exploiting these new opportunities. Design/methodology/approach This paper uses an abductive approach starting from existing knowledge on how storytelling builds legitimacy in conventional enterprises. The authors collected qualitative data and interviewed owners and managers of second-hand stores in the Netherlands. This paper specifically looked at how second-hand stores are using their web shops to convey stories and build legitimacy with (new) audiences. Findings Contrary to the authors’ expectations, they found that the web shop is not used as a site for storytelling the mission of the store but is rather a stage for specific products that tell a story of trendy and vintage shopping. This attracts a new customer segment to the store that conventionally does not shop there. This paper concludes that second-hand stores use vintage products as symbols in storytelling through their web shop to gain access to a new market. By foregoing to tell the story of their mission on the web shop, the second-hand stores are choosing to keep their charity and business identity separate. Originality/value To the best of the authors’ knowledge, this paper makes an original contribution by analysing how second-hand stores are actively exploiting new opportunities created by a changing market context and seeking to maintain legitimacy while doing so. This paper argues that legitimacy is not a static “reward,” rather, something that evolves with the enterprise. This research adds to the body of literature on legitimacy and more specifically cultural entrepreneurship, which holds that entrepreneurs can actively gain and maintain legitimacy through storytelling.

Purpose: This paper aims to review analogical reasoning work to distil and apply procedural guidelines that aid theoreticians to develop novel analogies. Design/methodology/approach: The authors reviewed 189 studies from 1980 to 2020 to identify analogical reasoning guidelines. Findings: Results revealed four procedural steps for the introduction of novel analogies: target and source domain selection; domain image mapping; relevance assessment; and proposition drafting. […] shallow lakes constitute the source domain and sustainable supply chain management represents the target domain. Research limitations/implications: The identified procedural guidelines can help future scholars to develop novel analogies with rigor and structure. The paper provides an agenda for new research that addresses gaps in current studies that reason by analogy. Originality/value: This paper distils and applies analogical reasoning guidelines for the development of novel analogies, extending and complementing much existing theorizing on reasoning by analogy. Additionally, disjointed and fragmented research findings are synthesized to yield a comprehensive understanding of analogical reasoning, which can serve as a foundation for future theorizing in sustainable supply chain management and beyond.

PurposeThis paper investigates how large UK corporate occupiers perceive the potential role of flexible office space in their office portfolios in a post-pandemic context.Design/methodology/approachThe research methodology is qualitative and applied. For a longitudinal survey, convenience sampling was used to obtain co-operation from 11 corporate real estate managers with responsibility for managing large corporate real estate portfolios spread across a range of business sectors and countries. Semi-structured interviews were selected as the core research method to seek and to optimise the balance between discovery and generalisability.FindingsAlthough the pandemic has led corporate occupiers to fundamentally re-appraise where and when different work tasks are performed, it is not yet clear whether this has major implications for the flex space sector. The flex space model, with its blending of various occupiers and activities, is perceived to be poorly aligned with an increasing emphasis on the office as a core corporate hub facilitating connection, collaboration, enculturation, learning and creativity. Since most flex space is concentrated in central locations, it is also not well positioned to benefit from any decentralisation of office functions. However, as the flex space sector evolves in response to structural shifts in employment and working practices and business change, its various products are likely to be a continuing requirement from corporate occupiers for short-term solutions to demand shocks, the need for rapid market entry, accommodation for short-term projects and access to desk space in multiple locations.Practical implicationsUnderstanding occupiers' drivers in their decision-making on selecting the method of occupation will assist investors in how they might adjust what they offer in the marketplace.Originality/valueWhilst there has been a substantive number of surveys of corporate occupiers' perceptions and intentions regarding their office portfolio, this paper focusses on a specifically on the flex space sector. Whilst previous research has mainly been extensive, this research study is intensive.

PurposeThe aims of the paper were to highlight the dearth of applied practitioner research concerning the expression of neurodiversity at work and develop an epistemological framework for a future research agenda.Design/methodology/approachA systematic empty review protocol was employed, with threea prioriresearch questions, inquiring as to the extent of neurodiversity research within mainstream work psychology, psychology in general and lastly within cross-disciplinary academic research. The results of the final search were quality checked and categorized to illustrate where studies relevant to practice are currently located.FindingsThe academic literature was found to be lacking in contextualized, practical advice for employers or employees. The location and foci of extracted studies highlighted a growing science-practitioner gap.Research limitations/implicationsThe research focused on common neurominority conditions such as autism and dyslexia; it is acknowledged that the neurodiversity definition itself is broader and more anthropological in nature. A need for a comprehensive research agenda is articulated, and research questions and frameworks are proposed.Practical implicationsGuidance is given on applying disability accommodation to both individual and organizational targets.Social implicationsThe disability employment gap is unchanged since legislation was introduced. The neurodiversity concept is no longer new, and it is time for multi-disciplinary collaborations across science and practice to address the questions raised in this paper.Originality/valueThis paper offers an original analysis of the neurodiversity paradox, combining systematic inquiry with a narrative synthesis of the extant literature. The conceptual clarification offers clear directions for researchers and practitioners.

PurposeThe involvement of politicians in the introduction and use of financial management techniques in the public sector deserves more attention. This paper analyses the influence of members of Parliament (MPs) on the development of financial management regulations for Dutch central government executive agencies.Design/methodology/approachThis paper uses desk research and analyses formal evaluation reports, as well as minutes of meetings of Parliament to analyse the influence of MPs on the changes in financial management regulations.FindingsMPs' influence on the change of prescriptions seems to have been small. The authors observe that modifications were most often already formulated in general evaluation reports by the Ministry of Finance, in advance of parliamentary debates. The analysis also reveals that the criteria to be met by the executive agencies became more detailed in the initial years of the agency model and became more global in recent years.Research limitations/implicationsThis paper aims to contribute to the literature on the influence of politicians on financial management regulations.Practical implicationsThe paper shows that the influence of MPs on the prescriptions is quite small in daily practice and therefore, their role in the legislative process, as far as financial management techniques are concerned, is limited.Social implicationsThe results show that politicians are both in charge of, as well as subject to NPM-inspired financial management regulations, whereas their influence on the rules is small. The authors advise to further analyse this, as well as to explore how their role can be enlarged.Originality/valueThe interplay between politicians and financial management techniques in general, and the influence of MPs on the legislative process in specific, is an underresearched area. This paper aims to contribute to this literature and shows that the influence of MPs on the development of financial management regulations is limited. Several changes were made in these prescriptions in a period of more than 25 years, whereas discussions in the Parliament hardly played a role in these modifications.

Purpose Using food brands as a case in point, the purpose of this paper is to examine the relationship between a local vs global brand positioning strategy and buying impulsivity, as well as the mediating role of construal level. The findings add a psychological argument to the array of reasons for firms to opt for a local instead of a global brand positioning strategy: local food brands promote higher levels of buying impulsivity than global brands by lowering consumers’ level of construal. Design/methodology/approach Five experiments use student and nonstudent samples, different construal level indices and generic and brand-specific buying impulsivity measures to test the hypotheses. Findings Local food brands promote higher levels of buying impulsivity than global brands by lowering consumers’ level of construal. Because local brands are proximal to consumers’ lifestyles, values, preferences and behaviors, they decrease the psychological distance between the brand and the consumer, compared with global brands. The smaller psychological distance lowers consumers’ construal level and renders the immediate, concrete, appetitive attributes of the product more salient, thus making consumers more prone to impulsively buy a local brand than a global one. Practical implications For the choice between a global or local brand positioning strategy, this paper argues in favor of the latter. Local (food) branding is a concrete brand positioning mechanism that can influence and benefit from consumers’ buying impulsivity. Originality/value The research reveals heretofore unknown but important implications of local vs global brand positioning strategies for consumers’ construal level and buying impulsivity.

Purpose The purpose of this paper is to analyze underpricing in initial coin offerings (ICO). It bridges the gap between findings in initial public offering (IPO) literature and empirical results from ICOs. Design/methodology/approach The sample set consists of 279 ICOs between April 2013 and January 2018. A regression analysis is performed with data from the ICOs. Findings The results show an average level of underpricing of ICOs of 123 percent in the USA and 97 percent in the other countries. The results for the US ICOs are significantly higher than for US IPOs on average and also higher than US IPOs at the beginning of the dot.com bubble. The authors also study the determinants of ICO underpricing. The authors use proxies based on asymmetric information from the IPO literature as well as ICO-related variables. First-day trading volume and a good sentiment on the ICO market go together with more ICO underpricing. Moreover, hot markets make first-day investors to benefit less. Finally, companies that use a large issue size or a pre-ICO (a sale of cryptocurrencies before the ICO) leave less money on the table. Research limitations/implications A first restriction is that the authors focus on ICOs and not on crowdfunding, though there are similarities in that both of them are novel ways to finance projects. A second restriction is that the authors had to decide on the definition of a listing day. Cryptocurrencies are traded on many exchanges, and if the exchange is tailored to the cryptocurrency itself, the data on, e.g., close prices are not necessarily to be trusted. The authors, therefore, decided to use close price data from coinmarketcap.com, which requires a listing on two exchanges. This choice implies that there may have been trades before the listing day itself. A third restriction arises from the relative newness of the ICO phenomenon. The authors gathered data on underpricing from coinmarketcap.com and combined that with project information from icobench.com. However, the data were not simply matched and they required manual adjustments based on several other sources. The authors hope that in due time data on ICOs will be as adequate as data on IPOs and that they become more readily available. It might help if regulators or the crypto community would institute publication requirements. Adherence to such requirements would also reduce the extent of fraud and of asymmetric information, so that solid issuers with good projects might benefit from less underpricing. Practical implications The research may help in reducing underpricing, as the authors find that issuers can reduce it by holding a pre-ICO and by considering larger issue sizes. If they do so, investors will get fewer opportunities to benefit from underpricing. Investors can, nevertheless, also profit from the knowledge generated in this paper. When market sentiment is positive and first-day trading volume is expected to be high, investing in ICOs is likely to give them higher first-day returns. Finally, the authors hope that this paper will serve as a basis for further research into the exciting and dynamic world of cryptocurrencies. Originality/value There is hardly any research on underpricing of ICOs. The paper is interesting for its table with a brief comparison of ICOs and IPOs. It also searches for variables from the asymmetric information theory behind IPOs to be applied in explaining ICOs. It shows high levels of ICO underpricing in comparison to IPOs. It also gives suggestions for issuers of (and investors in) ICOs.

Purpose The purpose of this paper was to draw on evidence from computer-mediated transparency and examine the argument that open government data and national data infrastructures represented by open data portals can help in enhancing transparency by providing various relevant features and capabilities for stakeholders' interactions. Design/methodology/approach The developed methodology consisted of a two-step strategy to investigate research questions. First, a web content analysis was conducted to identify the most common features and capabilities provided by existing national open data portals. The second step involved performing the Delphi process by surveying domain experts to measure the diversity of their opinions on this topic. Findings Identified features and capabilities were classified into categories and ranked according to their importance. By formalizing these feature-related transparency mechanisms through which stakeholders work with data sets we provided recommendations on how to incorporate them into designing and developing open data portals. Social implications The creation of appropriate open data portals aims to fulfil the principles of open government and enables stakeholders to effectively engage in the policy and decision-making processes. Originality/value By analyzing existing national open data portals and validating the feature-related transparency mechanisms, this paper fills this gap in existing literature on designing and developing open data portals for transparency efforts. Účel – Účelem tohoto příspěvku bylo čerpat důkazy z transparentnosti zprostředkované počítačem a prozkoumat argument, že open government data a národní datové infrastruktury reprezentované open data portály mohou pomoci při zvyšování transparentnosti poskytováním různých relevantních funkcí a schopností pro interakce zúčastněných stran. Design/metodika/přístup – Použitá metodika se skládala ze dvoukrokové strategie pro zkoumání výzkumných otázek. Nejprve byla provedena analýza webového obsahu s cílem identifikovat nejčastější funkce a schopnosti, které poskytují stávající národní open data portály. Druhý krok zahrnoval realizaci procesu Delphi metody průzkumem mezi odborníků v dané oblasti, aby se změřila různorodost jejich názorů na toto téma. Zjištění – Identifikované funkce a schopnosti byly zařazeny do kategorií a seřazeny podle jejich důležitosti. Formalizací těchto mechanismů transparentnosti souvisejících s funkcemi, pomocí nichž zainteresované strany pracují s datovými sadami, jsme poskytli doporučení, jak je začlenit do navrhování a vývoje open data portálů. Sociální důsledky – Vytváření odpovídajících open data portálů má za cíl naplnit zásady otevřeného vládnutí a umožňuje zúčastněným stranám efektivně se zapojit do rozhodovacích procesů. Originalita/hodnota – Analýzou existujících národních open data portálů a ověřením mechanismů transparentnosti souvisejících s funkcemi tento příspěvek vyplňuje tuto mezeru ve stávající literatuře o navrhování a vývoji open data portálů za účelem zvyšování transparentnosti.

PurposeThe purpose of this paper is to statistically test if the public service motivation (PSM) measure operates in the same way across the public and private sectors of a municipal district in China. It also contrasts the relationship between PSM and workplace outcomes across sectors and employee age groups.Design/methodology/approachSurvey data from independent samples of public (n=220) and private (n=230) sector employees in the Changsha Municipal District of China is used. The analysis tests for invariance across groups, before comparing mean values and regression weights.FindingsOnly in respect of one PSM dimension do findings show a significant higher mean in the public sector. No significant difference is found on the impact of PSM on employee performance across sectors, while it is in the private sector that PSM has the greater impact on intention to leave. Findings also show no marked impact of age upon outcomes.Research limitations/implicationsThis study provides an initial set of results and further research will need to be undertaken to verify them. The limited sample size and narrow geographical focus, although in line with similar studies on China, means the ability to draw generalisations is limited. The reliance on self-reported measures means issues with common method bias cannot be ignored. Measures were taken during data collection to minimise issues of bias and a set of post-hoc test results are provided.Practical implicationsThe recruitment of employees with higher levels of PSM can be expected to play a role in achieving better outcomes, regardless of sector and age profile.Originality/valueThe PSM measure has been applied by researchers across various economic sectors. This paper is one of the first to statistically test if the concept and its measure operates in the same way across sectors. The paper contributes to the on-going debate on PSM in the context of China and its relationship with a number of key output variables. Finally, the paper contributes to the emerging debate on changing workforce demographics and their role in shaping outcomes.

PurposeConsidering recent changes in sales practices, such as the sales role becoming more strategic, increased reliance on technology for sales activities, increased stress from adding technological responsibilities to the sales role and decreased avenues of social support (such as traditional forms of community) to cope with work-related stressors, there is a need to reconsider Verbekeet al.’s (2011) classification scheme of determinants of sales performance, which was based on literature published before these critical changes became apparent. This paper aims to conduct a systematic review of sales performance research published during 1983–2018 to propose an extension to Verbekeet al.’s (2011) classification.Design/methodology/approachThis paper followed a systematic approach to the literature review in five sequential steps – search, selection, quality control, extraction and synthesis – as suggested by Tranfieldet al.(2003). In total, 261 peer-reviewed journal papers from 36 different journals were selected for extraction and synthesis.FindingsThe findings make the following additions to the classification: strategic and nonstrategic activities as a new category, technological drivers of sales performance and job-related psychosocial factors as a broader category to replace role perceptions. Derived from the job demand–control–support model, three subcategories within the category of job-related psychosocial factors are psychological demands (encompasses role perceptions and digital-age stressors such as technostress creators), job control and work-related social support.Research limitations/implicationsThis paper identifies that manager’s role in facilitating technology skills, providing informal social support to remote or virtual salespeople using technology, and encouraging strategic behaviors in salespeople are future research areas having good potential. Understanding and building positive psychology aspects in salespeople and their effect on sales performance is another promising area.Practical implicationsNewly added technological drivers draw the attention of sales firms toward the influence of technology and its skilful usage on salesperson performance. Newly added strategic activities makes a case for the importance of strategic participation in salesperson performance.Originality/valueThis review extends Verbekeet al.’s (2011) classification scheme to include recent changes that sales profession and literature have undergone.

Purpose The purpose of this paper is to identify and describe the most recent (or emerging) trends likely to have a major impact in shaping the future of tourism in Europe. Design/methodology/approach The methodology of this paper involved in-depth literature review of European Union policies, initiatives and programs. Also, semi-structured interviews were conducted with key individuals/organisations, mainly at a European level, but also including pertinent global and national tourism organisations. Moreover, an online survey was also conducted and circulated to a wide range of organisations from all 28 EU Member States. Nvivo was used to analyse the documents as well as to conduct a content and thematic analysis of the interviews. Findings This paper identifies five trends associated with the future of tourism in Europe. Those main trends are: evolving visitor demand marketing stakeholders and tourism governance new technologies and sustainable and responsible tourism. Originality/value This trends paper provides five useful recommendations for the future of tourism in Europe, including: sustainable tourism development, investment in technology, effective tourism governance, enhance Europe's overall destination brand and marketing strategy, and the need for new skills and training.

Purpose - The paper investigates the initial impacts on asset management and valuation practice of the Minimum Energy Efficiency Standards (MEES) introduced in England and Wales from April 2018 for new lettings. \ud Design/Methodology/Approach - The paper reports findings from a small-scale pilot study of valuers, asset managers, lawyers and building consultants. Interviews were conducted over the Summer of 2019 and explored the impact on practice and market values and perceived links to the carbon reduction agenda. Data were analysed thematically manually and using NVivo software. \ud Findings - Participants welcomed MEES but many had doubts about the use of Energy Performance Certificates (EPCs) as the appropriate baseline measure. Compliance was perceived as too easy; further, enforcement is not occurring. Vanguard investors have aligned portfolios for carbon reduction; others have not. Lease practices are changing with landlords seeking greater control over tenant behaviours. Valuers reported that whilst MEES consideration is embedded in due diligence processes, there is limited value impact. \ud Research implications/limitations – The study is limited by its small-scale and that the MEES regulations are not yet fully implemented. However, the research provides early findings and lays out recommendations for future research by identifying areas in which the regulations are/are not proving effective to date. \ud Practical implications - The findings will inform investors, consultants and policy makers. \ud Social Implications – Achieving energy efficiency in buildings is critical to driving down carbon emission; it also has economic and social benefits through cost savings and reducing fuel poverty.. \ud Originality/Value – Believed to be the first post-implementation qualitative study of MEES. \ud Keywords - Energy Performance Certificates; Minimum Energy Efficiency Standards; Market Impact; Valuers; Asset Management. \ud Paper type Research paper

Purpose This paper aims to focus on the phenomena of negative brand relationships and emotions to evidence how such relationships transpose into the willingness to participate in collective actions in anti-brand communities. Design/methodology/approach An online survey was carried out, targeting Facebook anti-brand communities, dedicated to sharing negativity toward technology products. A total of 300 members of these communities participated in the study. Findings The study shows that the two dimensions of negative brand relationship (negative emotional connection and two-way communication) lead to community participation in anti-brand communities, through the mediating role of social approval and oppositional loyalty. Anti-brand community growth is supported by members’ intentions to recommend the group and is the result of their participation. Research limitations/implications The study’s focus on technology brands calls for further research on other brand types and categories and the inclusion of other independent variables should be considered to extend understanding of collective negativity in anti-brand communities. Practical implications The paper provides insight to brand managers on the ways to manage negativity around their brand online and understand the role that brand communities play in this process. Originality/value The paper proposes the first integrative view of brand negativity, encompassing emotions and behaviors of consumers as individuals and as members of a collective, which allows the understanding of the dynamics of anti-branding and highlights the mechanisms that facilitate anti-brand community expansion.

PurposeThe purpose of this paper is to understand how important networks are for the emergence and growth of social enterprises as well as how social enterprises use their networks throughout the life course of their organisation. A comparative approach is used by contrasting social enterprises with traditional commercial enterprises along the dimensions of obtaining resources and legitimacy through their networks.Design/methodology/approachAn abductive approach is used starting from existing knowledge on how commercial enterprises use networks during the start-up and growth of their enterprise. Qualitative interviews with 23 entrepreneurs were conducted. Using a matched-pairs design, the network importance and use of social and commercial enterprises is compared.FindingsIt is found that networks are highly important for both commercial and social enterprises throughout their life course. However, they substantially diverge in how they use their networks. Social enterprises tend to access more intangible resources through their networks than do commercial enterprises. Moreover, social enterprises rely more strongly on their networks for legitimacy in both the start-up and growth phase of the enterprise.Originality/valueThis paper takes a novel approach by empirically comparing the networks of social and commercial enterprises. New insights are offered in the resource flows within networks and how entrepreneurs use resources obtained from their networks.

Purpose Many people with an autistic spectrum condition have one or more “special interests” which is more restricted, and which they pursue with more than average intensity. The purpose of this paper is to offer a first-person perspective on inclusion of special interests in academic learning. The paper describes examples of special interests of university students and offers recommendations for university teachers. Design/methodology/approach The author combines the emerging strategy of using his own autobiographical material as research object with the more establish method of conceptual analysis. Findings The author finds that special interests can be a source of academic strength, but can also interfere with learning. The paper argues that including special interests in academic learning is an effective way of including students with autism in higher education, but requires some special provisions. Originality/value Existing research has focused either on the special interests of persons with autism or on their inclusion in education, but the combination of these two issues has rarely been considered. The paper addresses this neglected topic from the inside perspective of a former student with autism who, after completing a research master’s in philosophy, was diagnosed with Asperger’s syndrome at age 34. The author combines this inside perspective with knowledge of the theory and history of autism.

Purpose The purpose of this paper is to examine how firm growth, and its decomposition into acquisitive and organic growth, can serve as an antecedent to the disparity in pay between the CEO and other top management team (TMT) members. Design/methodology/approach Drawing on tournament theory, the authors argue that acquisitive and organic growth strategies have different effects on CEO-TMT pay disparity. Findings The authors find that acquisitive growth, measured through the number and size of acquisitions, increases CEO-TMT pay disparity while organic growth has no effect on CEO-TMT pay disparity. Practical implications The findings, based in the context of the Netherlands, imply that boards in their monitoring activity may need to take into account the potential incentive effects of acquisitive activity as CEOs may have a greater motivation to engage in acquisitions than their fellow TMT members. Originality/value This paper contributes to the literature on relative compensation and incentives and the literature on managerial compensation and firm strategy. To investigate the role of firm growth in increasing CEO-TMT pay disparity, the authors adopt a fine-grained approach along two dimensions. First, the authors disaggregate firm growth into organic and acquisition driven firm growth. Second, the authors disaggregate pay disparity in these components.

PurposeThis paper aims to explore drivers of the effectiveness of risk assessments in risk workshops.Design/methodology/approachThis study uses an agent-based model to simulate risk assessments in risk workshops. Combining the notions of transactive memory and the ideal speech situation, this study establishes a risk assessment benchmark and then investigates real-world deviations from this benchmark. Specifically, this study models limits to information transfer, incomplete discussions and potentially detrimental group characteristics, as well as interaction patterns.FindingsFirst, limits to information transfer among workshop participants can prevent a correct consensus. Second, increasing the required number of stable discussion rounds before an assessment improves the correct assessment of high but not low likelihood risks. Third, while theoretically advantageous group characteristics are associated with the highest assessment correctness for all risks, theoretically detrimental group characteristics are associated with the highest assessment correctness for high likelihood risks. Fourth, prioritizing participants who are particularly concerned about the risk leads to the highest level of correctness.Originality/valueThis study shows that by increasing the duration of simulated risk workshops, the assessments change – as a rule – from underestimating to overestimating risks, unraveling a trade-off for risk workshop facilitators. Methodologically, this approach overcomes limitations of prior research, specifically the lack of an assessment and process benchmark, the inability to disentangle multiple effects and the difficulty of capturing individual cognitive processes.

PurposeAlthough the topic of performance budgeting has received considerable attention in the literature, it is mainly explored in the field of public management and administration, and little research exists in the field of public sector accounting. The purpose of this paper is to provide more insight into how non-performance indicators are integrated in budget documents, thereby bridging the gap between the literature in both fields. Furthermore, the influence of potential drivers of differences in the incorporation of non-financial performance indicators are explored.Design/methodology/approachThis study starts with an overview of historical developments in Dutch local government for a period of 50 years. This is followed by an empirical assessment of the current incorporation of non-financial performance indicators based on a dataset of 107 municipal budget documents for FY2019.FindingsThe authors' historical overview shows that several initiatives were employed to encourage municipalities to integrate non-financial performance indicators in their budget documents. A search to connect policy and means can be observed, which has not developed linearly over time, but mostly in reaction to major changes in national legislation. The authors find a large variation among the municipalities in their current incorporation of non-financial performance indicators. Contrary to theoretical expectations, output indicators (and not outcome indicators) are most frequently incorporated. Furthermore, the authors find that more indicators are incorporated if a municipality is larger, more willing to innovate and if it has less financial resources.Originality/valueThis article contributes to the understanding of how to incorporate non-financial performance indicators in public sector financial statements. To the best of authors’ knowledge, this is an area that is not explored before.

Purpose This study aims to enable robotic friction stir welding (FSW) in practice. The use of robots has hitherto been limited, because of the large contact forces necessary for FSW. These forces are detrimental for the position accuracy of the robot. In this context, it is not sufficient to rely on the robot’s internal sensors for positioning. This paper describes and evaluates a new method for overcoming this issue. Design/methodology/approach A closed-loop robot control system for seam-tracking control and force control, running and recording data in real-time operation, was developed. The complete system was experimentally verified. External position measurements were obtained from a laser seam tracker and deviations from the seam were compensated for, using feedback of the measurements to a position controller. Findings The proposed system was shown to be working well in overcoming position error. The system is flexible and reconfigurable for batch and short production runs. The welds were free of defects and had beneficial mechanical properties. Research limitations/implications In the experiments, the laser seam tracker was used both for control feedback and for performance evaluation. For evaluation, it would be better to use yet another external sensor for position measurements, providing ground truth. Practical implications These results imply that robotic FSW is practically realizable, with the accuracy requirements fulfilled. Originality/value The method proposed in this research yields very accurate seam tracking as compared to previous research. This accuracy, in turn, is crucial for the quality of the resulting material.

Purpose The purpose of this paper is to examine the roles and responsibilities of non-state actors (NSAs) in contributing to disaster governance from an international human rights law (IHRL) perspective. In particular, it examines how non-governmental organizations (NGOs) and business enterprises are implicated. Design/methodology/approach The paper analyzes a range of IHRL instruments, particularly treaties and international soft-law documents, and it utilizes the concepts “human rights-based approaches” (HRBAs) and “direct”/“indirect” human rights obligations to frame and understand how IHRL responsibilities for NSAs arise from these instruments. Findings IHRL not only includes relevant standards for NSAs in the area of disaster management, but NGOs and businesses also actively engage with IHRL and HRBAs by means of (soft) self-regulatory instruments to further clarify their responsibilities. Research limitations/implications The findings are of interest to all actors involved in disaster governance, and are instructive for NGOs and businesses seeking to improve the design of disaster management activity. The research addresses only the responsibility of NGOs and private companies, but the framework of analysis set out is equally of interest to other actors’ activities. Originality/value The implications of IHRL for NSAs involved in disaster management are still poorly understood, despite their vast engagement. This study contributes by clarifying the roles and IHRL responsibilities of NGOs and businesses specifically, and articulates how applications of HRBAs may improve the protection of persons.

This paper aims to identify the obstructive and promotive factors that affect students’ access to school and learning attainment in Zambia. Much of the literature discussing Zambian education identifies only the obstructive factors. When identifying the obstructive factors becomes the primary focus in education policy, efforts are directed towards eliminating these factors without considering the context of the educational process. Consequently, this discourse has lost sight of the fact that eliminating obstructive factors does not guarantee good access to school and learning but merely provides a condition in which students are part of an educational process. This paper presents an explanatory study with in-depth interviews using a semi-structured questionnaire administered to 27 university students. The sample was purposefully selected to balance variation in the respondents in terms of geographical background. The data analysis was aided with the qualitative analysis program NVivo 10 along with the descriptive method. The paper presents empirical insights about multi-faceted factors that affect students’ access to school and learning in Zambia. In particular, this study finds that teachers, policy changes, and students’ motivation are the key factors in achieving students’ academic excellence. By presenting a simultaneous investigation of both sides of the factors related to access to school and learning, this paper contributes by suggesting the importance of a binocular perspective for educational development in Zambia and by providing implications for the new global agenda of post-2015 educational development that shifts the focus from access to quality., This study was as a part of a research project for the Development of the Inclusive Education System Model for Learning Improvement in Developing Countries for the Centre for the Study of International Cooperation at Hiroshima University, funded by the 2015-2018 Grant for Global Sustainability (GGS) of the United Nations University, and the Grant-in-Aid for JSPS Fellows Grant Number 16J03585.

Purpose The purpose of this paper is threefold: first, to analyse the existing work of warranty risk management (WaRM); second, to develop a generic WaRM framework; and third, to design a generic taxonomy for warranty hazards from a warranty chain perspective. Design/methodology/approach To understand the top warranty hazards, the authors designed a questionnaire, received 40 responses from the warranty decision makers (WDM) in the automotive industry in the UK and then analysed the responses. Findings The assembly process capability at suppliers is the top contributor to warranty incidents from the suppliers’ and original equipment manufacturers’ (OEMs’) viewpoints. The human error at different stages of the product lifecycle contributes to the occurrence of warranty incidents. The collaboration among parties, particularly, the accessibility to warranty-related data between parties (i.e. suppliers, OEM and dealers), is limited. Customers’ fraud contributes more to warranty costs than warranty services providers’ fraud. The top contributors to customer dissatisfaction relating to warranty are the warranty service time and service quality. Research limitations/implications The questionnaires were used to collect data in the UK, which implies the research outcomes of this paper may only reflect the UK area. Practical implications The WaRM framework and taxonomy proposed in this paper provide WDM with a holistic view to identifying the top contributors to warranty incidents. With them, the decision makers will be able to allocate the required fund and efforts more effectively. Originality/value This paper contributes to the literature by providing the first work of systematically analysing the top contributors to warranty incidents and costs and by providing a WaRM framework.

PurposeThe purpose of this paper is to examine how qualitative case research (QCR) has been conducted in the field of international entrepreneurship (IE) in terms of onto-epistemology and methodology. QCR can serve as an umbrella approach for contextualizing and capturing the complexity of IE opportunities, events, conditions and relationships, and to illuminate and enrich the understanding of related IE processes.Design/methodology/approachA thorough literature review was conducted of IE journal articles published between 1989 and mid-2017. This paper identified and analyzed 292 journal articles in terms of theoretical purpose and research design.FindingsThe findings suggest that the “positivistic” QCR is the customary convention of QCR in IE. “Exploratory” and “theory building” are the two most commonly pursued objectives. There have also been atypical practices and increased methodological rigor in recent years. Alternative paradigmatic QCRs that depart from positivistic assumptions are in an early stage of development in IE.Originality/valueTo the best of the authors’ knowledge, this is the first research examining QCR onto-epistemology and methodology approaches in IE, providing a useful state of the art that has been hitherto lacking in the literature. Based on this paper’s findings, the authors suggest that the IE field would benefit from greater methodological transparency in the reporting and writing of QCR. Also, the breadth of knowledge and legitimacy of the IE area would be enhanced through more studies involving unconventional (beyond positivistic) QCR.

Purpose The purpose of this paper is to enrich country of origin (COO) effect in international marketing theory by adding the understanding of temporal dynamism into COO research. Design/methodology/approach Utilizing a qualitative and interdisciplinary phenomenological approach, this paper analyses historical and contemporary sources triangulated with contemporary primary interview data. The example of how perceptions of Italians about the values typical of the British Sixties varied over time periods is presented. Findings COO perceptions are both malleable and in evolution. Results show that values from earlier peak periods of appeal can be combined and recombined differently over time due to the varying historical and contemporary resonances of COO values. Research limitations/implications This study focuses on COO applied to two product areas, fashion and music, over a limited time period, in a two-country study and so the findings are not fully generalizable, but rather are transferable to similar contexts. Practical implications The fact that COO is neither static nor atemporal facilitates a segmented approach for international marketing managers to review and renew international brands. This enriched COO theory provides a rich and variable resource for developing and revitalizing brands. Originality/value The major contribution of this paper is that temporal dynamism, never before discussed in international marketing theory, renders COO theory more timeless; this addresses some critiques recently made about its relevance and practicality. The second contribution is the original research design that models interdisciplinary scholarship, enabling a thorough historical look at international marketing.

Purpose Given the growing recognition that learning plays a crucial role in entrepreneurship, this paper aims to systematically review the literature on entrepreneurial learning (EL), take account of its progress and analyze the unique characteristics of EL as a concept. Design/methodology/approach This paper uses a systematic approach to reviewing the literature on EL and critically assess the EL concept through the criteria of resonance, attributes (involving consistency, fecundity and differentiation), domain and causal utility. Findings A synthesis and assessment of extant literature reveals that a key challenge is the clear articulation of EL as a concept. This paper takes the first steps toward the specification of EL through a discussion of its unique properties. In this respect, the paper proposes the understanding of EL as an undertaking of entrepreneurial (i.e. proactive, exploratory and collaborative) learning behaviors (a crucial component of the EL concept) and recommends the context of new venture creation as an appropriate domain for the study of EL. Research limitations/implications This paper paves the way toward a more robust specification of EL as a concept. Originality/value This systematic literature review initiates a discussion about how EL literature can find convergence on key issues, thus helping the field move forward. It does so by articulating central attributes of the EL concept.

PurposeCommunity involvement is a common strategy to negotiate changes to the built environment. Traditional community involvement approaches are increasingly augmented through playful elements or through the use of technology. The purpose of this paper is to present a case study of a community involvement approach aimed at expanding participants’ ability to contribute to the issue. Through the design of bespoke interactive approaches to asking questions and receiving responses, the InstaBooth shifts the involvement process toward an open discussion between community members.Design/methodology/approachThe InstaBooth methodology established in this paper is based on the use of a physical interactive installation for situated community involvement and place-making, the InstaBooth. This methodology embeds design thinking and collaborative approaches to move the focus of the engagement from data gathering to data sharing and content co-creation.FindingsIn 2015, the authors worked with the local community of Pomona, Queensland, Australia, to inform the new masterplan for the town center by using the InstaBooth as a community involvement methodology. Examining the case of Pomona reveals how the InstaBooth approach allows participants to join a discussion about their own environment in a playful and unstructured way. This is achieved through the application of design thinking across three key phases of the community engagement; 1) planning the engagement strategy, 2) implementation of the strategy and deployment and 3) data co-analysis.Originality/valueThe InstaBooth is an interactive methodology which has allowed citizens to engage in the discussion about the future development of their town strengthening their sense of place and sense of community. The significance of this paper is applicable to others interested in community involvement and place-making, as it presents a novel methodology that combines different methods for different contexts while embedding co-creation in its approach.

Purpose Transaction costs in projects can be reduced through improved collaboration between contractors and clients. The purpose of this paper is to respond to the call for further research on the framework suggested by Li et al. (2015) who presented 26 factors that determine project transaction costs. The objective is to empirically test the framework to identify factors that have the greatest influence on project collaboration so that practitioners can prioritize their efforts on the most salient factors that will improve collaboration and reduce transaction costs. Design/methodology/approach The paper employed interviews with 38 project practitioners from three different industries in Norway. The respondents had in average 20 years of professional experience. Findings The quality of communication, project uncertainty, owner’s organizational efficiency, change orders and trust were the five most frequently found factors that influence both project transaction costs and collaboration level. When the authors compared findings between different industries the authors found that the quality of communication was important for all industries. The owner’s organizational efficiency was also highly important in oil and gas and ICT projects. Trust was particularly important in oil and gas projects while frequency of claims was particularly important in construction projects. Practical implications This paper identifies the five most important factors for project practitioners to prioritize in order to reduce transaction costs through improved collaboration. Originality/value The paper contributes to the conceptual theory of transaction costs and collaboration as it empirically tests and extends the framework developed by Li et al. (2015).

Purpose:\ud The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic publishing, metrics for determining research quality and the possible impacts on accounting scholars. These are considered in relation to the core values of interdisciplinary accounting research ‒ that is, the pursuit of novel, rigorous, significant and authentic research motivated by a passion for scholarship, curiosity and solving wicked problems. The impact of changing journal rankings and research citation metrics on the traditional and highly valued role of the accounting academic is further considered. In this setting, the paper also provides a summary of the journal’s activities for 2018, and in the future.\ud \ud Design/methodology/approach:\ud Drawing on contemporary data sets, the paper illustrates the increasingly diverse and confusing array of “evidence” brought to bear on the question of the relative quality of accounting research. Commercial products used to rate and rank journals, and judge the academic impact of individual scholars and their papers not only offer insight and visibility, but also have the potential to misinform scholars and their assessors.\ud \ud Findings:\ud In the move from simple journal ranking lists to big data and citations, and increasingly to concerns with impact and engagement, the authors identify several challenges facing academics and administrators alike. The individual academic and his or her contribution to scholarship are increasingly marginalised in the name of discipline, faculty and institutional performance. A growing university performance management culture within, for example, the UK and Australasia, has reached a stage in the past decade where publication and citation metrics are driving allocations of travel grants, research grants, promotions and appointments. With an expanded range of available metrics and products to judge their worth, or have it judged for them, scholars need to be increasingly informed of the nuanced or not-so-nuanced uses to which these measurement systems will be put. Narrow, restricted and opaque peer-based sources such as journal ranking lists are now being challenged by more transparent citation-based sources.\ud \ud Practical implications:\ud The issues addressed in this commentary offer a critical understanding of contemporary metrics and measurement in determining the quality of interdisciplinary accounting research. Scholars are urged to reflect upon the challenges they face in a rapidly moving context. Individuals are increasingly under pressure to seek out preferred publication outlets, developing and curating a personal citation profile. Yet such extrinsic outcomes may come at the cost of the core values that motivate the interdisciplinary scholar and research.\ud \ud Originality/value:\ud This paper provides a forward-looking focus on the critical role of academics in interdisciplinary accounting research.

PurposeEmployee reward is central to contemporary debates about work and employment relations; and in the context of ongoing wage stagnation, benefits represent a growing proportion of total reward value. Past studies have shown that when employees perceive benefits as unfair, this has a negative impact on engagement, performance and retention. Yet no previous studies have explored the components of a benefits system that influence employees’ fairness concerns. Using organisational justice as a theoretical lens, the purpose of this paper is to examine how dimensions of an employee benefits system influence the fairness perceptions of employees.Design/methodology/approachThis paper reports on a qualitative, inductive case study of the benefits system in a large finance and insurance company, drawing on three data sources: interviews with the company’s benefits managers, organisational documents and open-text responses from a benefits survey.FindingsThree dimensions of the benefits system strongly influenced fairness perceptions – constraints on accessing and utilising benefits; prosocial perceptions about the fairness of benefits to third parties; and the transparency of employee benefits.Practical implicationsThe study informs organisations and benefits managers about the important role of supervisors in perceived benefits usability, and how benefits may be managed and communicated to enhance employee fairness perceptions.Originality/valueThis study makes a conceptual contribution to the benefits literature through a detailed exploration of the type of organisational justice judgements that employees make about benefits; and identifying for the first time prosocial fairness concerns about the impact of benefits on third parties.

Purpose The purpose of this paper is to explore scenario development (SD) as a method for engaging known challenges in collaborative research projects, i.e. SD is the construct under investigation. Design/methodology/approach Criticism of the dominant, rational approach to project management (PM) and its underlying hypotheses highlights a considerable PM research gap for research projects (research problem). The authors undertake a six-step constructive research approach to investigate if SD (the construct) constitutes a fruitful method to support the management of collaborative research projects. A two-part literature review summarizes known challenges in collaborative research projects and introduces the history and application of SD methodology. The work includes participatory action research (PAR) in two case studies, constituting a qualitative research method. Findings The authors found the SD method to be useful for structuring and analyzing intuitive project processes. However, using SD in the management of single projects presents some fundamental challenges. SD, like PM, struggles with issues related to myopic decisions, a “predict and provide” attitude with clear aspects of path dependency in the project front-end as well as inconsistent and/or missing identification of success criteria among different stakeholders. Research limitations/implications This paper does not provide any comprehensive, normative account of scenario techniques or compare SD with other foresight and future studies methods. Although PAR is in itself a research method that demands systematic description and execution, the focus of this paper is the overall constructive research approach. Practical implications The paper offers a broadened repertoire of methods to describe and analyse project stakeholder situations (collaborative aspects) and to structure and balance the need for both rational and intuitive project processes (research aspects). The SD method also supports development of graphical storylines and facilitates the use of influence diagrams, event trees and cost/benefit analysis. Originality/value Although PM literature contains several references to SD, the practical application of SD at single-project level has, to the authors’ knowledge, never been described in the PM literature.

Purpose The purpose of this paper is to explore perceptions and lived experiences of Sierra Leonean chartered and aspiring accountants, vis-à-vis their professional identity with a particular focus on two elements of postcolonial theory, hybridity and diaspora. Design/methodology/approach A qualitative methodological framework was employed. Semi-structured interviews were conducted with 18 participants about their perceptions of their professional identity and their professional experiences both within and outside Sierra Leone. Findings The current professionalisation process is conceptualised as a postcolonial third space where hybrid professional accountants are constructed. Professional hybridity blurs the local/global praxis being positioned as both local and global accountants. Participants experience difficulty “fitting into” the local accountancy context as a consequence of their hybridisation. As such, a diaspora effect is induced which often culminates in emigration to advanced countries. The paper concludes that although the current model engenders emancipatory social movements for individuals through hybridity and diaspora, it is nonetheless counterproductive for Sierra Leone’s economic development and the local profession in particular. Research limitations/implications This study has significant implications for understanding how the intervention of global professional bodies in developing countries shapes the professionalisation process as well as perceptions and lived experiences of chartered and aspiring accountants in these countries. Originality/value While extant literature implicates the legacies of colonialism/imperialism on the institutional development of accountancy (represented by recognised professional bodies), this paper employs the critical lens of postcolonial theory to conceptualise the lived experiences of individuals who are directly impacted by such institutional arrangements.

Purpose The purpose of this paper is to investigate which critical success factors (CSFs) influence interaction on campuses as identified by the facility directors (FDs) of Dutch university campuses and to discuss how these compare with the literature. Design/methodology/approach All 13 Dutch university campus FDs were interviewed (office and walking interview), focussing on CSFs relating to spaces and services that facilitate interaction. Open coding and thematic analysis resulted in empirically driven categories indicated by the respondents. Similarities and differences between the CSFs as previously identified in the literature are discussed. Findings The following categories emerged: constraints, motivators, designing spaces, designing services, building community and creating coherence. The campus is seen as a system containing subsystems and is itself part of a wider system (environment), forming a layered structure. Constraints and motivators are part of the environment but cannot be separated from the other four categories, as they influence their applicability. Research limitations/implications This study was limited to interviews with FDs and related staff. The richness of the findings shows that this was a relevant and efficient data collection strategy for the purpose of this study. Practical implications By viewing the campus as an open system, this study puts the practical applicability of CSFs into perspective yet provides a clear overview of CSFs related to campus interaction that may be included in future campus design policies. Social implications This (more) complete overview of CSFs identified in both literature and practice will help FDs, policymakers and campus designers to apply these CSFs in their campus designs. This improved campus design would increase the number of knowledge sharing interactions, contributing to innovation and valorisation. This could create a significant impact in all research fields, such as health, technology or well-being, benefitting society as a whole. Originality/value This study provides a comprehensive overview and comparison of CSFs from both literature and practice, allowing more effective application of CSFs in campus design policies. A framework for future studies on CSFs for interaction on campuses is provided.

Purpose The purpose of this paper is to understand which controlling and enabling practices are used, how the numerous supplying partners are managed and how positive network effects are generated in online service triads (multi-sided platform – supplying partners – consumers). Design/methodology/approach A single representative in-depth case study was conducted to refine theory on managing service triads. The main data source consists of field notes collected by one author, who held a temporary position within the organization. Additional data were collected from observations, internal documents, informal talks and 20 interviews. Findings The authors found controlling and enabling organizational practices in four main categories on two levels as follows: managing network composition (system level), managing order fulfillment and returns (operations level), category management (both levels) and capability enhancement (both levels). Research limitations/implications The authors show that both controlling and enabling practices are present in online service triads. This enables platform owners and supplying partners to share responsibilities for creating positive network effects, i.e. to increase scale, which increases value, which again attracts more suppliers and consumers, which creates more value, etc. Practical implications The authors present a range of and controlling and enabling practices that describe how multi-sided platforms can manage numerous supplying partners in an online context. Originality/value This study is the first to show that contractual and relational governance is insufficient in service triads in online settings with numerous supplying partners. Further, the authors provide empirical evidence that supply networks continuously adapt over time.

PurposeThe purpose of this paper is to present the stylised facts of over-education among European graduates over time (1998–2013), paying special attention to the measurement issues.Design/methodology/approachThe authors use two different sources, the Programme for the International Assessment of Adult Competencies 2012, and the European Union Labour Force Survey 1998–2013, with two different aims. The authors employ the first one to make a detailed analysis of the different forms of measuring over-education and its implications in terms of the result obtained. The analysis of the second one responds to studying the evolution and characteristics of over-education in Europe.FindingsIn the first place, the paper provides evidence of the high level of sensitivity of the level of measured over-education to the type of methodology used. Such difference is even higher when the authors focus on skills vs educational mismatch. The work also shows how with all their shortcomings, the measures of over-education used in the analysis point to the existence of convergence in over-education levels among the European countries of the sample (only interrupted by the crisis), in a context of reduction of over-education rates in many countries.Practical implicationsResearchers should be particularly careful when estimating over-education, because of the strong implications in terms of the so different results obtained when choosing between competing methods.Originality/valueThe analysis abounds in the implications of the use of different methodologies of estimating over-education in terms of both size and ranking among European countries. The production of long-run and updated estimates of over-education for a large sample of countries is done using a homogenous database and different estimation methods.

PurposeThe purpose of this paper is to outline an ecofeminist lens for the analysis of accounting, which is applied to: first, the critique of corporate social responsibility reporting (CSRR); second, the elaboration of elements of a framework for a new accounting – corporate nature responsibility reporting (CNRR) – as a response to the critique of CSRR; and, third, the consideration of elements of an enabling and emancipatory praxis in the context of CNRR, including a sketch of a research agenda.Design/methodology/approachThe paper presents a critical application of aspects of the ecofeminist critique of Western dualism and its emphasis on wholeness, interconnectedness and relatedness, including its particular delineation of nature, to the critique and design of accounting.FindingsInsights from the application of an ecofeminist lens to the critique of CSRR raise questions about the suitability of the western notion of corporate social responsibility (CSR) and its associated accounting currently in use. In order to go beyond critique, the paper introduces the notions of corporate nature responsibility (CNR) and CNRR and offers an outline of key elements of CNRR and an emancipatory praxis in the context of CNRR, including a sketch of a research agenda. The author’s elaborations suggest that in order to overcome the limitations of CSR and CSRR, a corporation ought to be concerned about its broader and holistic CNR. And, it should provide a CNR report, as part of a holistic CNRR concerned with the performance of the company in the context of CNR.Social implicationsThrough creating new visibilities, CNRR has the potential to enhance the well-being of people and nature more generally.Originality/valueEcofeminism’s critique of western dichotomous thinking has been given little consideration in prior studies of accounting. The paper thus draws attention to the relevance of an ecofeminist theoretical lens for the critique and design of accounting by focussing on CSRR. The paper introduces the concepts of CNR and CNRR to address the limitations of CSRR as currently practiced.

Purpose The purpose of this paper is to investigate the growing, and multifaceted, role for events within destination shopping centres. With particular focus upon The Gruffalo experience (GE)—a three week pop-up experiential children’s activation—the study offers insights and provides a conceptual framework, relating to the emerging and future role of events. Design/methodology/approach The study emerged from a privileged opportunity to research The GE, enabling a visitor questionnaire survey (n=1,305), using a non-probability sample, and four in-depth interviews, which were extended by an additional seven respondents. Findings There is a noteworthy role for events as “enlivenment”; attractors to increase visitation, repeat visitation and equally to impact dwell time and boost footfall and sales for tenants. The study revealed a need for a developed event portfolio, with various fundamental tensions relating to objectives, tenants, integration with wider strategy and customer experience. Research limitations/implications By interlinking events with shopping, re-visitation intention is improved and therefore not only does it deliver short-term return but longer-term payback. The vast assortment of events, and stakeholders, means a strategic and reflective approach is required. A limitation of the study is that there is limited existing research on this topic upon which to compare the overall findings, or specifically the survey data and analysis. Originality/value This early research study into events within destination shopping centres has revealed a prolific and advantageous, but also emerging and intricate, relationship. There is an absence of extant literature and therefore this paper makes a notable contribution to this unfolding area.

Purpose The purpose of this paper is to examine geometrical design influence of various types of flying discs on their flight performance from the aerodynamics perspective. Design/methodology/approach The lift, drag and moment coefficients of the discs were measured experimentally using a wind tunnel. Three types of golf discs and four sets of simpler parametric discs were studied to analyze and isolate the effect of design factors on these aerodynamic characteristics. Full six degree-of-freedom simulations of the discs were performed to visualize their flight trajectories and attitudes. These simulations, combined with the experimental data, provide details on the well-known “S-shaped” ground-path traced by a flying disc. Findings This paper reveals two key parameters to evaluate the flight performance of a disc: its coefficient of lift-to-drag ratio (CL/CD) and, more importantly, its coefficient of pitching moment (CM). The latter influences the tendency of the disc to yaw from its intended path, and the former influences its throwing distance. Practical implications The work suggests that to optimize the flight performance of a disc, the magnitudes and gradient of its CM should be minimized and its trim-point shifted from origin, while its CL/CD should be maximized with a flatter peak. Originality/value In this paper, the design parameters and the aerodynamic characteristics of various types of flying discs are analysed, compared and discussed in depth. Recommendations of design improvements to enhance the performance of any flying disc are offered as well.

Purpose By juxtaposing fatal colliery explosions in early twentieth-century Britain and in 2010 at Pike River, New Zealand, this paper aims to investigate the generalizability of the mock bureaucracy concept to underground coal mining disasters. Design/methodology/approach The main source is published official accident inquiries; a methodological reflection justifies the use of these materials. Findings Mock bureaucracies existed in the British underground coal mining milieu from the time when safety rules were first formulated in that industry context. As for Pike River, it is an exemplary case. The development in 1970s Britain of a new approach to safety management (the Robens system), and its subsequent export to New Zealand, means that a contemporary coal mine under financial duress, such as Pike River, is a prime site for mock bureaucracy to flourish. Originality/value Although the concept of mock bureaucracy has been applied to an explosion in an underground coal mine before, this is the first paper to explore the concept’s historical usage and generalizability in explaining the environing context of such explosions.

PurposeThe purpose of this paper is to examine teachers’ reported experiences, practices, and attitudes on the use of national test results in a low-stakes accountability context. Whether the stakes are high or low, teachers and school leaders have different experiences, knowledge, and beliefs concerning how to use national test results to benefit individual student learning. This paper addresses how teachers experience school leadership and policy requirements for using national test results in local schools.Design/methodology/approachThis paper is part of a larger study conducted in a Norwegian educational context investigating school leaders’ and teachers’ enactments of policy demands via the use of national test results data. The sub-study reported in this paper is based on survey data from all lower secondary teachers (n=176) in one Norwegian municipality. Micro-policy perspectives and the concept of crafting policy coherence served as analytical tools.FindingsDiversity between the schools was found in how teachers perceive the principals’ role. Practices and attitudes appeared restrained, somewhat conformed by, but still indifferent to the policy intention. However, there was a close relationship between the principals’ facilitation of national tests and the teachers’ practices of utilizing the results.Originality/valueThis study clarified how micro-policy works in local schools in a low-stakes context. A prominent difference was found between the policy intentions and local schools’ practice of using national test results.

Purpose: High-performance-work-practices (HPWP) have been well documented within\ud private organisations in developed country economies. Such practices, however, remain\ud under-investigated in the public sector and in emerging economies. This paper aims to work\ud towards filling this void, by empirically evaluating HPWP within an Indian public-sector undertaking (PSU), also the world’s largest commercial public sector employer: The Indian\ud Railways.\ud Design/methodology/approach: We investigate whether the practices implemented in this\ud organisation are consistent with the idea of HPWP, and analyse how they are influenced by\ud different stakeholders and ultimately associated with different indicators of organisational\ud performance. We focused on six railway zones and interviewed a total of 62 HR practitioners.\ud Findings: Our results show that most practices implemented are aligned with the idea of\ud HPWP, despite the existence of context-specific unique practices. Furthermore, we identify\ud the influence of multiple stakeholders in decision making concerning different practices. We\ud additionally found that the measurement of performance goes beyond financial indicators and\ud several context-specific non-financial indicators are identified and their social importance is\ud reiterated.\ud Originality/value: Theoretically, this paper utilises and contributes to the resource-based\ud view of firms by identifying a distinctive bundle of competencies in human resources through\ud HPWS in the Indian Railways.

Purpose The purpose of this paper is to investigate the construction of social and environmental strategies and the related implementation of management control by a key organisation located in a pivotal Asian location in the global hospitality industry. In doing so, it sets out to elucidate the forms and processes of strategic social and environmental control as well their relationship to the traditional financial control system. Design/methodology/approach The study employs field-based case study of a single case operating in both regional and global context. Drawing upon documentary, survey and interview sources, the study employs structuration theory to inform its design and analysis. Findings The findings reveal the interaction of top-down global corporate framing and bottom-up local-level staff initiatives that combine to develop a locally focussed and differentiated social and environmental programme and expedite an associated management control and accountability system. The study also reveals the dominance of the traditional financial control system over the social and environmental management control system and the simultaneously enabling and constraining nature of that relationship. Practical implications Signification and legitimation structures can be employed in building social and environmental values and programmes which then lay the foundations for related discourse and action at multiple levels of the organisation. This also has the potential to facilitate modes of staff commitment expressed through bottom-up initiatives and control, subject to but also facilitated by the dominating influence of the organisation’s financial control system. Social implications This study reveals the importance of national and regional governmental, cultural and social context as both potential enablers and beneficiaries of organisational, social and environmental strategy and control innovation and implementation. Originality/value The paper offers an intra-organisational perspective on social and environmental strategising and control processes and motivations that elucidates forms of action, control and accountability and the relationship between social/environmental control and financial control agendas. It further reveals the interaction between globally developed strategic and control frameworks and locally initiated bottom-up strategic initiatives and control.

Purpose The purpose of this paper is to investigate how the complexity of the network governance setting affects accountability practices. The authors pay particular attention to the organizational characteristics that may enable a common understanding of multiple accountability relationships, or lead to problems in reconciling competing forms of accountability, thereby appearing as blame game-type behavior. Design/methodology/approach The authors conducted a case study with 31 semi-structured interviews in a Finnish health care organization (FHC) that offers basic public health care services. The organization represents a co-operative arrangement with the main city and three smaller municipalities. The FHC has faced difficulties in balancing budget constraints with the provision of statutory care to citizens. This case is analyzed with the help of theories relating to accountability, the blame game, and dialogue. Findings The authors found that in the FHC operating under austerity constraints, attempts to reconcile financial, professional, and democratic accountability were made but, instead of dialogue and consensus, the different stakeholder groups resorted to defensive tactics in order to protect their resources, position, or sense of professional obligation. The authors suggest that in a context of network governance, accompanied by an increasing emphasis on financial accountability, organizational practices are susceptible to conflicting accountabilities and behavior characterized in this paper as a blame game. Originality/value The study contributes to the empirical studies on accountability in the new public governance context by analyzing the complex accountability relations between stakeholder groups with different agendas. The authors suggest organizational characteristics that may exacerbate conflicts between different stakeholder groups and prevent constructive dialogue. Furthermore, the study analyzes the composition of democratic accountability within the studied organization.

Purpose The purpose of this paper is to investigate the precise role of intrinsic motivation and autonomy in relation to intellectual stimulation in creating a creative climate in a professional services firm. The intention is to discover whether theories that stress the primacy of the need for intrinsic motivation and autonomy over other managerial goals such as monitoring find support. Design/methodology/approach The authors propose and test a model for the relationship of interest. The theoretical model is tested through analysis of multilevel data gathered across in two iterations over two years from 177 employees and 64 teams in one company. Findings The authors find that intrinsic motivation and autonomy mediate the relationship between intellectual stimulation and creative climate. Autonomy exercises a stronger mediating effect than intrinsic motivation. Research limitations/implications The single company research context’s specificity; causal relationships between variables cannot be empirically investigated; the verified research model cannot claim to represent how the organization actually functions, for which qualitative work is required. Practical implications Theories stressing the primacy of employee autonomy are supported over those stressing a need for management to monitor and control autonomy-seeking employees. Originality/value This paper shows the vital mediating role of employee autonomy and to a lesser extent intrinsic motivation in a professional service firm context.

Purpose The purpose of this paper is to explore how participatory budgeting (PB) as a democratic governance tool has been translated within the Russian public sector by addressing the local specifics of its design and mobilization through the formation of networks. Design/methodology/approach The paper is based on a case study of one pioneering municipality. Data have been gathered through triangulation of interviews, document search, video and netnographic observations. By relying on ideas from actor–network theory, the study focuses on the relational and rhetorical work of human (allies/inscriptors) and non-human (inscriptions) actors involved in the development of PB in Russia. Findings The findings indicate that the initial democratic values of PB underwent several stages of translation as a continuous inscription-building process and the formation of networks. The main finding is that putting democratic idea(l)s of PB into practice proved problematic, since PB depended on many “allies” which were not always democratic. Paradoxically, in order to launch democratic practices in Russia, PB relied largely on bureaucratic and even New Public Management inscriptions, which it was originally supposed to fight against. Notwithstanding, while these inscriptions can fog the democratic values of PB, they are also capable of uncovering its democratic potential over time, albeit not for a long time as the “external referee” is needed. Originality/value The paper juxtaposes PB development in Russia with the translation literature. Not only does the study emphasize the role of human, but non-human actors as well.

Purpose\ud The pandemic emphasised the importance for society of the “hidden” workforce – cleaners, delivery drivers, security guards or hospital porters. This paper explores the well-being of low-status expatriates in the international workplace exemplified by the United Arab Emirates (UAE). This is one of the first studies examining the well-being of people at the bottom of the pyramid, living in difficult circumstances, and undertaking work that is hard and sometimes dangerous.\ud \ud Design/methodology/approach\ud The authors adopt an exploratory approach. Using semi-structured interview data from 21 low-status expatriates, the authors examine their experiences in the UAE in relation to their well-being, allowing the authors to suggest the need to develop our understanding of the concept of well-being and the concept's application.\ud \ud Findings\ud Low-status expatriates live restrictive lives, away from their family and friends for extended periods, and subject to rigid terms and conditions of employment. Difficult circumstances, long working hours, late or arbitrarily reduced salary payment and a lack of voice affect their personal well-being and sacrificed to consideration for their family well-being. Applying the concept of well-being in such cases requires the authors to develop the notion beyond the individual to encompass the wider family.\ud \ud Research limitations/implications\ud This exploratory analysis opens new avenues for well-being studies and highlights the need for contextualised research. Future research might benefit from quantitative methods being used alongside qualitative methods and collecting multiple perspective data, including the views of managers and policy makers and data from the “left-behind” families of these low-status expatriates.\ud \ud Practical implications\ud There is plenty of scope for managers of low-status expatriates to improve the latter's well-being. Given the lack of interest in doing so, the authors suggest that policy makers may need to modify extant legalisation to ensure a greater focus on low-status expatriates.\ud \ud Originality/value\ud The authors believe this to be the first study to examine the impact of family orientation on the well-being of low-status expatriates, encouraging the authors to challenge and suggest developments to current understandings of well-being.