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Value co‐creation as a research topic has been a critical proposition of interest to a wide range of disciplines. In recent years, the field of cultural heritage has also developed a range of information practices to promote different forms of value co‐creation. While the body of literature has begun to accumulate, we still lack a comprehensive understanding of conceptual foundations and how value co‐creation is implemented in cultural heritage information practices. This paper conducted a hermeneutic literature review to understand and conceptualize the core aspects of value co‐creation in various cultural heritage information works. In particular, this paper provides a research mapping of the genres of co‐creation in cultural heritage information practices, the actors, and the roles played by the stakeholders. Further, this review provides an overview of the dominant value co‐creation models in the cultural heritage field. It distills the drivers of value co‐creation and the core value consequences that arise from a process perspective. Finally, this paper puts forward a thematic, theoretical, and methodological agenda for future work based on these findings. The review contributes to the literature by proposing an integrated conceptual framework that summarizes the core elements of value co‐creation in cultural heritage information practices. The framework also serves as a call for action, providing a general understanding of the conceptual foundation for future research. [ABSTRACT FROM AUTHOR]

This original article outlines a theoretical path and posterior critical analysis regarding two relevant matters in modern nursing: patterns of knowing in nursing and commodification contexts in contemporary health systems. The aim of our manuscript is to examine the development of basic and contextual nursing knowledge in commodified contexts. For this purpose, we outline a discussion and reflexive dialogue based on a literature search and our clinical experience. To lay the foundation for an informed discussion, we conducted a literature search and selected relevant articles in English, Spanish, and Portuguese that included contents on patterns of knowing, commodification, and nursing published from 1978 to 2017. Globalization, commodification, and austerity measures seem to have negative effects on nursing. Work conditions are worsening, deteriorating nurse–patient relationships, and limiting reflection on practice. Nurses must develop knowledge to challenge and participate in institutional organization and public health policies. Development of nursing knowledge may be difficult to achieve in commodified environments. Consequently, therapeutic care relationships, healthcare services, and nurses' own health are compromised. However, by obtaining organizational, sociopolitical, and emancipatory knowledge, nurses can use strategies to adapt to or resist commodified contexts while constructing basic knowledge. [ABSTRACT FROM AUTHOR]

Expanding on a theme explored in Negotiation Journal's last special issue on critical moments, this paper looks at key principles of improvisation and how they may apply to critical moments in negotiation. Improvisational acting encourages us to explore the "what ifs" and to focus on the power of saying "yes" rather than "no"—and "yes, and" rather than "yes, but"—as we listen to and interact with one another. The misconceptions of the meaning of "yes, and" in business and negotiation are also discussed. [ABSTRACT FROM AUTHOR]

This paper explores a theoretical and empirical discussion of the ability of business form a particular sector to transition towards sustainability. The paper contextualises the discussion within the theoretical framework of a 'Risk Society' as outlined by Ulrich Beck. In particular, the paper highlights the relationship between sustainable development, and what Beck describes as the emergence of an emancipatory catastrophism. This theoretical framework is then applied to a novel approach for exploring sustainability through the process of branding ultimately highlighting an industry's receptiveness to the United Nations Sustainable Development Goals. Uniquely, this paper challenges and expands on the narrative of branding as a discursive process that moves beyond a narrow marketing framework. Using a mixed methods approach of in‐depth observation, interviews and surveys, the paper focuses on a case study of the largest lifestyle retailer in the surf skate and snow sector. The empirical research is applied both within the case study company itself and over 300 brands in the surf skate and snow sector. Results point to a receptiveness to embedding the sustainable development goals in business models whilst highlighting the challenges that exist from both a business operation and resourcing perspective through to external factors. Furthermore, results highlight the disparity between internal business processes and the process branding. A typology is presented that highlights the relationship between business, the sustainable development goals and theoretical debates. [ABSTRACT FROM AUTHOR]

This article investigates the tensions inherent in the 'speeding up' of methods of manufacturing paper by hand in Europe. Earlier in 1732, a dynamic administrator hoping to revive the fortunes of the small-paper maker centre near Clermont-Ferrand in France, facilitated the placing of an exceptional order by a Parishian printer. The contract was not large enough, but the high quality required for the luxury edition of the works of a great scholar offered a unique chance for paper makers to display their skills and renew their links with the capital's profitable markets. The mill owners, readily set to work, but they also immediatedly and repeatedly asked their protector to find an outlet for the paper that would inevitably remain after the best realms had left for Paris. The claim was legitimate not only because these paper makers were in need for assistance, but it was impossible for anyone engaged in that business to limit production to the finest paper only. Papers of different qualities inevitably accumulated on their sorting tables.

This paper begins with the story that systems science, born of modern Western civilization, began to pay attention to traditional Eastern wisdom to deal with management issues. The consequence of the story is that we should complementarily utilize quantitative and rational analysis results and qualitative and intuitive empirical knowledge to solve problems. As a methodology for implementing knowledge synthesis, this paper presents the knowledge construction systems methodology that promotes knowledge management enhanced by systems thinking. Based on this methodology, it introduces the concept of knowledge synthesis enablers, which are conditions or activities that facilitate knowledge synthesis when promoting research and businesses. This paper shows some results of covariance structure analysis using the evaluation data of applied systems research projects and examines the validity of the assumed enabler candidates. [ABSTRACT FROM AUTHOR]

Abstract Accounting and Finance has evolved from a news bulletin to a full-grown refereed academic journal that has published papers written by authors from Australia, New Zealand, the United States of America, Canada, Europe and Asia. The Journal published its 41st volume in 2001 and that anniversary issue coincides with the beginning of the new millennium. As part of the celebration of this important milestone, this article reviews the Journal's evolution, the variety of papers published and the Journal's impact on accounting and finance research in the Asia Pacific region. Data for 394 papers published in the Journal by 570 authors are analysed. I find that the distribution of institutions and authors that have published in the Journal is highly skewed, with the top five (11) institutions accounting for 35 per cent (51 per cent) of the published papers in the Journal. Similarly, 8 per cent of the authors have published 26 per cent of the articles in the Journal. Analysis of the citation pattern indicates that Accounting and Finance does not have much impact on research published in the Asia Pacific region, with the Journal accounting for only 1.06 per cent of all citations in the selected Asia Pacific journals. Sub-period analysis indicates that not even the establishment of the editorial board in the latter half of the 1990s has helped improve the impact of the Journal on research published in the Asia Pacific region. However, compared with other Asia-Pacific journals, Accounting and Finance has the strongest impact on publications in the selected journals. The impact is even stronger in the latter half of the 1990s. Also, the impact of Accounting and Finance on the more recent journals in the Asia Pacific region is stronger than that of the other more established journals. [ABSTRACT FROM AUTHOR]

An introduction is presented in which the editor discusses articles in the issue on topics including the deliberate managerial strategy towards international business performance, transformation towards smart factory system, and place brand as an emergent property.

Background: Microenterprises are very small businesses requiring little capital and can be an employment pathway for people with intellectual disabilities. This systematic review aims to identify the facilitators, barriers and outcomes from microenterprise. Method: Web of Science, Scopus, EconLit, PsycINFO and ProQuest were searched to identify peer‐reviewed studies on microenterprises owned by people with intellectual disability published up to and including 1 October 2019. Results: A total of 1080 papers were independently screened by two reviewers. Six papers met the inclusion criteria. Barriers included lack of access to business expertise and resources, and the tension between growing microenterprises and maintaining eligibility for welfare payments. Formal and informal supports were key facilitators. Outcomes experienced included additional income, skills development, increased confidence and engagement in meaningful activities. Conclusion: Additional research is required to develop an evidence base which may support investment in this employment pathway, making microenterprise more accessible to people with intellectual disabilities. [ABSTRACT FROM AUTHOR]

Order flow has been found to carry information to the market. When assessing how informative order flow is, the VAR methodology is typically employed, using impulse response functions. However, in such analyses, the direction of causality runs explicitly from order flow to asset return. If data are sampled at anything other than at the highest frequencies then any feedback trading may well appear contemporaneous; trading in period t depends on the asset return in that interval. The implications of contemporaneous feedback trading are examined in the spot USD/EUR currency market and we find that when data are sampled at the 1 and 5 minute frequencies, such trading strategies cause the price impact of order flow to be significantly larger than when feedback trading is ruled out. Copyright © 2006 John Wiley & Sons, Ltd. [ABSTRACT FROM AUTHOR]

Paid carers play an important role in helping older adults with care needs to remain living in their own homes. This paper examines changes in the home care field, specifically the emergence of self‐employed care entrepreneurs ('microentrepreneurs'). To do this, it employs Bourdieu's concepts of field, capital and habitus. Drawing on 105 semi‐structured interviews with stakeholders working in home care, the paper describes how the interaction of changes to field structures, and altered practices of care have challenged the taken‐for‐granted acceptance of traditional, transactional forms of care provision. This process has been highly dependent on local state actors, their ability to mobilise relevant forms of capital and the factors which shaped their habitus. It should be seen within the context of changes to local field structures and the hierarchical classification processes which underpin them. These changes threaten the distribution of capital in the home care field in ways that are beneficial to microentrepreneurs. Bourdieu might categorise these developments as 'partial revolutions', which do not challenge the fundamental axioms of the field. However, for care entrepreneurs, formerly employed as low‐paid home‐care workers, a revolution that is only partial may be better than none at all. [ABSTRACT FROM AUTHOR]

Despite the proliferation of HRM research, only a small fraction explores the context of small and medium‐sized enterprises (SMEs). Where HRM in SMEs has received attention, the literature base remains fragmented and variable, comprising a plurality of definitions, explanations, and methods. To advance understanding, this paper uses a quarter‐century systematic review drawing on an evidence base of 137 peer‐reviewed articles. A cumulative framework is presented capturing key developments and synthesizing existing areas of research focus. Analysis of limitations and knowledge‐gaps finds a failure to differentiate across various types of SMEs, limited appreciation of SME characteristics and contextual conditions, and a dominance of managerial perspectives. An agenda for future research on HRM in SMEs is outlined with respect to definitional parameters, HR practices, HRM–performance, key determinants, and presenting issues. The paper concludes that SMEs offer a unique, fruitful, and timely context for investigations of HRM. [ABSTRACT FROM AUTHOR]

Background: Degree apprenticeships (DA) help employees gain new knowledge and skills by allowing them to study towards a university degree while working full time. For these programmes to be effective, the learning design should be adapted to the needs of these students, who are goal oriented (i.e. they want to gain only knowledge that can be applied within their workplace), have limited time for studying, and usually have not attended formal education for some time. As these programmes are relatively new, there is limited research on how these students can be supported to achieve the programmes' learning goals by using information and communication technologies. Objectives: This paper aims to understand whether a learning design that combines game‐based learning with online flipped classrooms can engage DA students in their learning and help them develop their reflective skills. Methods: Two focus groups were conducted with DA students that study at a UK Business School towards gaining the Chartered Manager status. The focus groups recordings have been analysed using reflexive thematic analysis. Results and Conclusions: The three main themes, "change can be helpful and challenging at the same time", "the ideal game", and "the effect of others", show that DA students find game‐based learning and online flipped classrooms useful, with the right support. Simulation games can be more fulfilling to DA students than quiz games, even if they take more of their out‐of‐class time. In addition, instructors are advised to work more closely with diverse teams to enable students share their work experiences and learn from each other. Lay Description: What is already known about this topic?: Online flipped classrooms offer flexibility in learning, but instructors need to find solutions to challenges, like students' limited e‐learning readiness and lack of motivation.Game‐based learning has been found to facilitate learning in general, but there is a need to identify the specific circumstances (i.e. settings, gaming elements) under which it is effective.Degree apprenticeship students need more support with their learning compared to traditional university students, as they face additional challenges in terms of family life‐work balance and connecting their learning to their working experience. What this paper adds?: Game‐based learning can be useful to degree apprenticeship students providing that focuses on the application of knowledge and provides feedback.Despite facing challenges related to maintaining work‐study‐life balance, degree apprenticeship students are willing to complete the flipped classroom's out‐of‐class activities, if they see a clear benefit from doing so.Online group activities can be challenging for degree apprenticeship students, if they are not able to form teams with other learners that work for the same organisation. The implications of study findings for practitioners: Avoid quiz‐like games and select the ones that use real‐life scenarios for degree apprenticeship students to help them link their learning to their practice.Formative feedback should be provided by both the instructor and the game to motivate degree apprenticeship students to spend the additional time to complete the out‐of‐class activities.Students should be reminded frequently of the purpose of any new learning elements (e.g. learning analytics) as they may not have the time to explore them on their own.When forming student teams based on students' workplace is not possible, spend more time in each breakout room to facilitate the online group discussion and help students bring their different working experiences together. [ABSTRACT FROM AUTHOR]

Opportunity and resources are the two key elements of entrepreneurship, and they are inseparable. Scholars have paid more attention to integrating opportunities and resources for new ventures. At the same time, the academic community has widely recognized the important role of 'dynamic capability' in the survival and development of enterprises. However, few studies have explored the relationship between the integration of opportunity resources and dynamic capabilities of new ventures in essence and have not revealed the mechanism of big data analysis capability supported by artificial intelligence (BDAC‐AI) in the process of improving the entrepreneurial performance of new ventures. Based on the resource‐based view and dynamic capability theory, this paper integrates opportunity resource integration and dynamic capability into a research framework for the first time, constructs a new theoretical model and discusses the impact mechanism of BDAC‐AI and opportunity resource integration on entrepreneurial performance. Based on the data of 225 new ventures, this paper finds that (1) both BDAC‐AI and opportunity resource integration of new ventures have a positive impact on dynamic capability and dynamic capability has a positive role in promoting entrepreneurial performance; (2) dynamic capability plays an intermediary role in the relationship between BDAC‐AI, opportunity resource integration and new venture performance; and (3) BDAC‐AI positively regulates opportunity resource integration. However, it has no moderating effect on the mediating effect of dynamic capabilities. The research conclusion has important theoretical significance for the improvement of new ventures' entrepreneurial performance and has important practical significance for the survival and development of new ventures under the background of artificial intelligence. [ABSTRACT FROM AUTHOR]

This paper proposes a systemic model on the intertwined relations among managerialization, professionalization and firm economic performance, considering both business‐ and family‐specific features and issues. It sheds light on the role that, in the family business, the firm economic performance may play in favouring a positive development of both the business and the family itself. It aims at understanding how, in family businesses, the firm managerialization and professionalization may represent relevant drivers of firm performance. A Systems Thinking model based on causal loop diagrams was developed, to provide a clear framing of the interrelationships among the various aspects at stake. The conceptual model combines with systemic perspective all the variables and relationships that come into play when considering jointly the growth and development of the company and the family. This paper provides not only a conceptual background but also practical insights for family business' owners, managers and consultants. [ABSTRACT FROM AUTHOR]

The aim of this paper is to trace the scientific landscape (authors, scientific papers, topics most frequently dealt with, relationships between them) of the studies concerning the viable system model (VSM) and the viable system approach (vSa), carried out in the period 1990–2018 within the scientific framework of systems thinking by scholars in business, management and accounting (BMA). The methodology adopted herein is based on a scientometric approach, bibliographic mapping and clustering. The analysis was carried out following a three‐step procedure: bibliographic coupling of scientific contributions (153 articles recorded in Scopus in the considered period), co‐occurrence of the main author keywords and analysis of co‐citations. This paper examines for the first time the entire scientific body of knowledge about viable system theories (VSTs) in BMA areas using recent joint mapping and clustering tools. [ABSTRACT FROM AUTHOR]

Rapid advances in digital hearing technologies, also known as hearables, are expected to disrupt the direct‐to‐consumer health market. For older adults with higher incidence of hearing loss, such disruption could reduce hearing problems, increase accessibility to hearing aids, and mitigate related stigmas. This paper delves into the intersection of disruptive innovation and hearables within the realm of biomedical ethics. Through a comprehensive exploration, we shed light on the ethical implications surrounding hearables. By critically evaluating the key ethical advantages and drawbacks, we find that no single concern presents an insurmountable a priori objection to hearables. We conclude with some ideas to maximize the benefits of hearables and further promote opportunities for equitable hearing health. [ABSTRACT FROM AUTHOR]

Fair trade has never been more popular, with worldwide sales soaring. This editorial to the special issue of Sustainable Development on ‘Fair trade, business and sustainable development’ introduces the topic and papers within the special issue. It discusses the success of the ‘fairtrade’ brand and the impacts of fair trade schemes as well as the future of the brand. The paper concludes that this alternative trading system does work in practical terms and in helping marginalized producers in developing countries. Copyright © 2005 John Wiley & Sons, Ltd and ERP Environment. [ABSTRACT FROM AUTHOR]

Background and Aims: The Scottish Government introduced minimum unit pricing (MUP) for alcohol on 1 May 2018. This means retailers in Scotland cannot sell alcohol to consumers for less than £0.50 per unit (1 UK unit = 8 g ethanol). The Government intended the policy to increase the price of cheap alcohol, cut alcohol consumption overall and particularly among those drinking at hazardous or harmful levels, and ultimately reduce alcohol‐related harm. This paper aims to summarise and assess the evidence to date evaluating the impact of MUP on alcohol consumption and related behaviours in Scotland. Argument: Evidence from analyses of population‐level sales data suggest, all else being equal, MUP reduced the volume of alcohol sold in Scotland by ~ 3.0% to 3.5%, with the largest reductions affecting cider and spirits sales. Analyses of two time series datasets on household‐level alcohol purchasing and individual‐level alcohol consumption suggest reductions in purchasing and consumption among those drinking at hazardous and harmful levels, but offer conflicting results for those drinking at the most harmful levels. These subgroup analyses are methodologically robust, but the underlying datasets have important limitations as they rely on non‐random sampling strategies. Further studies identified no clear evidence of reduced alcohol consumption among those with alcohol dependence or those presenting to emergency departments and sexual health clinics, some evidence of increased financial strain among people with dependence and no evidence of wider negative outcomes arising from changes in alcohol consumption behaviours. Conclusions: Minimum unit pricing for alcohol in Scotland has led to reduced consumption, including among heavier drinkers. However, there is uncertainty regarding its impact on those at greatest risk and some limited evidence of negative outcomes, specifically financial strain, among people with alcohol dependence. [ABSTRACT FROM AUTHOR]

The United Nations' Sustainable Development Goals (SDGs) are an urgent call for action by all countries that provide a global framework for achieving global development while balancing social, economic, and environmental sustainability. SDGs are addressed to all actors in society, but both academia and professional recognize the particular importance of businesses. However, research is still needed to understand the role of companies as sustainable development agents. Relying on Scopus database consultation, the current research adopts an interdisciplinary systematic literature review to investigate, analyze, and present state‐of‐the‐art academic literature on the role of businesses in tackling SDGs. The final sample comprises 101 papers published between 2015 and 2020. It provides evidence that the main topics discussed by scholars are related to aspects of strategy execution. Recognizing different streams that are currently unexplored—despite strictly related to strategic business activities and to the sustainable development as a whole—the study provides many insights for future research on business and SDGs. [ABSTRACT FROM AUTHOR]

The article presents the journal's call on for the submission of papers that help bridge the gap between academics and the business community, as well as, applied research with an emphasis on implications for international business practitioners.

In response to headlines about the oral health of persons experiencing social exclusion resonating in high‐income countries, and research demonstrating the need for urgent action, a symposium entitled 'International Perspectives on Socially Inclusive Dentistry: A Call to Action' was organized for the IADR International Meeting of 2018. The aim of the symposium was to initiate an international dialogue on barriers to care, multidisciplinary action and examples of best practice for service delivery for people experiencing social exclusion; in other words, to develop the idea of inclusion oral health. Through our international exchange, what emerged was an awareness of a lack of professional consensus: What exactly is inclusion oral health? A theoretical framework to push forward the policy, research and practice agenda was clearly needed. This paper advances such a framework. Over the decades, dentistry has forged an approach to service delivery mainly through a business, demand‐led model. While oral health continues to improve globally, an important consequence of this approach is that it compounds the social exclusion that many people are already experiencing because of a constellation of economic, political, cultural and individual factors. Thus, many people are simply not getting the dental care they need. In contrast, drawing on the theoretical literature on social exclusion, intersectionality and othering, we suggest that dentistry could act as an agent for social inclusion as a more responsive, all‐encompassing form of oral health care and delivery. This paper advances a theoretical framework for inclusion oral health, and an action plan to show how inclusion oral health may become one solution in an armamentarium to tackle the global phenomena of oral health inequities. [ABSTRACT FROM AUTHOR]

Background: Game‐based learning can frame problem‐solving as a sense‐making experience with domain‐specific tasks for school students. However, multiple challenges arise when trying to support learners in such a complex, problem‐oriented learning environment. Objectives and Methods: With an architecture‐themed mathematics learning game, we conducted two mixed‐method studies to explore the impact and design of game‐based mathematical experience on the math problem‐solving performance of middle school students. Results and Conclusions: The study findings suggested a positive impact of game‐based math experience on math problem‐solving for middle school students. Problematization‐oriented game‐based math tasks with structuring features enhanced students' reasoning with problems and channelled it to doing mathematics. Takeaways: The current research findings support the initiative to frame learning as a sense‐making experience with domain‐specific tasks and inform the design of game‐based mathematical experience and learning support. Lay Description: What is already known about this topic: Realistic mathematical practices frame learning as a sense‐making experience.Challenges arise when involving learners in realistic mathematical experiences driven by domain‐specific tasks. What this paper adds: Game‐based simulation of math tasks framed learning as sense‐making experience.Game‐based math experiencing promoted math contextual problem‐solving performance.Structuring features enhanced problematized experiencing with math tasks. Implications for practice and/or policy: Teachers can integrate and facilitate game‐based math experiencing in class.Efforts should be made to make game‐based math tasks meaningful for students. [ABSTRACT FROM AUTHOR]

Much of the production in firms takes place over time. This paper seeks to understand the value of interim performance information on long projects. In particular, the model explores the sorting effects of performance evaluations. Conducting an interim performance evaluation increases efficiency by providing the option to end projects with low early returns. The main result: It is efficient to allocate more resources towards the end of a project. This result holds under a variety of scenarios: when the worker has unknown ability, when the outside options vary with output, and even under an agency framework with a risk-averse agent. [ABSTRACT FROM AUTHOR]

Aims: This paper aimed to explore the views of employers at senior care businesses concerning the employment of retired nurses in Thailand. Design: A qualitative interview study was conducted. Methods: Face‐to‐face and online semi‐structured interviews with 78 senior care business employers were conducted. Results: Business employers had positive sentiments towards employing retired nurses to deliver care and supported them to remain in the profession. Business employers acknowledged that retired nurses have a high level of professional confidence with excellent knowledge and skills. Furthermore, retired nurses were often assigned to work in managerial roles. In addition, flexibility in terms of work hours, suitability of role and responsibilities, and reasonable compensation rates were important to nurses' decisions to remain in or return to the nursing profession. There is a need for the further development of recruitment, retention and reform policies to encourage retired nurses to continue or return to the nursing profession. Patient and Public Contributions: We thank all participants for their valuable input throughout the study. [ABSTRACT FROM AUTHOR]

Business family members face challenges related to exposure to diverse role expectations and systems logics, the management of which often results in situations of high complexity, dilemmas, and paradoxes. To address these issues, in this paper we combine key insights from social systems theory with systemic family coaching tools such as "internal maps," the "expectation carrousel," and the "tetralemma." In drawing on an illustrative example from a family business succession planning context, we demonstrate how systemic approaches may help business family members to (a) creatively reflect on both the personal and interpersonal expectations they are confronted with and (b) manage issues of decision‐making in dilemmatic or paradoxical situations. [ABSTRACT FROM AUTHOR]

Argentina is the only country in the world that was developed in 1900 and developing in 2000. Although there is widespread consensus on the occurrence and uniqueness of this decline, an intense debate remains on its timing and underlying causes. This paper provides a first systematic investigation of the timing of the Argentine debacle. It uses an array of econometric tests for structural breaks and a range of GDP growth series covering 1886–2003. The main conclusion is the dating of two key structural breaks (in 1918 and 1948), which we argue support explanations for the debacle that highlight the slowdown of domestic financial development and trade protectionism (after 1918) and of institutional development (after 1948). [ABSTRACT FROM AUTHOR]

This paper investigates the effects of economic and political uncertainties on tourism demand using the 'World Uncertainty Index' (WUI). This index is more a sophisticated and reliable measure of global uncertainty than previous indices used by the literature. The findings show that uncertainty shocks affect travels for business, holidays, and visiting friends/relatives purposes negatively. It is statistically significant for duration of stay of 1 week to less than one month in Australia. This effect dissipates for longer stays. This study provides insightful information to destinations on how consumers adjust their behaviour during period of political and economic uncertainty. [ABSTRACT FROM AUTHOR]

Inclusive Design (ID) has not been widely seen as a mainstream tool for innovation, or as a strategy for business and the public sector. Methods, case studies and frameworks exist, but were not widely accessible outside of academic publication. The authors of this paper, from Norway and the UK, recognised a need for a definitive publication on ID to present the concept, benefits and tools. Their collective forty years of experience lead to the publishing of 'Innovating with People—The Business of Inclusive Design' in 2010. A second edition followed in 2019, 'Innovating with People—Inclusive Design and Architecture'. These brought together experts and practitioners to create a practical guide from primary and secondary research, drawing on personal experience and insights. The content and processes inside the publications are discussed, describing the outputs and assessing effectiveness. The paper outlines content, structure, and the intention behind the work of the authors, drawing on their complementary experience from Business and Design. The paper describes a multi‐author, multi‐contributor and multi‐disciplinary book about ID outlining eight ID activities for Design and nine for Architecture. The book has been distributed to more than 45 countries and is used by academia, consultancy, government and industry. [ABSTRACT FROM AUTHOR]

That technologies may raise ethical issues is now widely recognised. The 'responsible innovation' literature – as well as, to a lesser extent, the applied ethics and bioethics literature – has responded to the need for ethical reflection on technologies by developing a number of tools and approaches to facilitate such reflection. Some of these instruments consist of lists of questions that people are encouraged to ask about technologies – a methodology known as the 'Socratic approach'. However, to date, these instruments have often not adequately acknowledged various political impacts of technologies, which are, I suggest, essential to a proper account of the ethical issues they raise. New technologies can make some people richer and some people poorer, empower some and disempower others, have dramatic implications for relationships between different social groups and impact on social understandings and experiences that are central to the lives, and narratives, of denizens of technological societies. The distinctive contribution of this paper, then, is to offer a revised and updated version of the Socratic approach that highlights the political, as well as the more traditionally ethical, issues raised by the development of new technologies. [ABSTRACT FROM AUTHOR]

Corporate social responsibility (CSR) is the gateway for corporations to combine business with ethics and is needed to expand the focus of a corporation beyond merely its own profit line. The present paper is a theoretical discussion on these practices through a critical study of research literature. Researcher seeks to discuss the meaning of CSR, before focusing on the presence and significance of CSR in developed and developing nations. There are similarities between CSR trends in the two distinct fields such as emotion‐oriented CSR programs and use of media for corporate image building. In contrast, major differences can be found in the role of governments among developed and developing countries in relation to CSR activities. Finally, the researcher also presents a look into the impact of CSR in shaping future progress for developing countries. The paper is purely a reflection and comparative review of existing research literature from various countries in the world. [ABSTRACT FROM AUTHOR]

This paper offers a process model of how individuals engage in the absorption of new external knowledge. Data collection is centered on the experiences of knowledge workers in recognizing, assimilating, and applying external knowledge. The process model delineates how individuals engage in the absorptive capacity (AC) process through: (1) valuing knowledge potential by assessing the motivation to assimilate knowledge and by evaluating technological feasibility, which together constitute the recognition of value; (2) corroborating knowledge value by ensuring legitimacy and demonstrating a shared understanding of the business value in achieving knowledge assimilation; and (3) championing knowledge integration by lobbying for support and securing resources in order to integrate and apply the knowledge within the organization, ultimately ensuring that knowledge is exploited. The process model clarifies how an individual's proficiency in external knowledge absorption activities can result in three possible outcomes: knowledge is exploited, knowledge is terminated, or knowledge gets "stuck" in limbo. These findings contribute to the AC literature by underscoring the pivotal role of individual engagements in recognition, assimilation, and application of external knowledge and add new elements and a process perspective to the understanding of the path from potential to realized AC. The paper also provides insights into how individuals and firms can better manage knowledge absorption in practice. [ABSTRACT FROM AUTHOR]

This conceptual paper explores the surprising impact exerted by third elements on the escalation and de‐escalation of conflicts in business families. To this end, we draw on core concepts of Batesonian cybernetic theory to perform a reconceptualisation of pertinent literature on changing conflict dynamics gathered in family business research and consultancy. Based on this reconceptualisation, we identify explanations and key mechanisms for the impact of third elements on conflict dynamics. Our study thus contributes to research at the interface of family business research, conflict research and cybernetic theory development. [ABSTRACT FROM AUTHOR]

This article evaluates studies on accounting theory, conducted by a committee of the American Accounting Association in 1973. The most striking feature of the papers is their similarity. They are essentially two versions of the same work. Both preliminary papers consist of two principal sections: the nature of theories in the physical and social sciences; and the classes of accounting theories, as the authors are able to distinguish them. All of the papers survey pertinent works by mathematicians, philosophers and scientists, and conclude that accounting qualifies as an empirical discipline.

Metaphors are popular in human interaction as a means to make relevant associations, convey complex ideas, and even dramatize reality or introduce humour in conversations. Metaphors, if leveraged effectively, can be a powerful tool for management consultants in their client engagement process. Chosen with a sensitive and empathetic rationale, metaphors can not only help fathom highly complex problem situations, they can also bring in an element of light‐heartedness in consulting conversations that may otherwise be stale and unexciting. Metaphorical associations can enable informality, trust, and long‐term engagement between consultants and their clients. This paper presents a first person narrative of how the author has used metaphors as a tool for creative consulting. A reflection is provided on how the experiences narrated in this paper align with the conceptual lens of holistic flexibility introduced by Rajneesh Chowdhury in his latest book on systems thinking for management consultants in 2019. [ABSTRACT FROM AUTHOR]

This paper proves theoretically that bilateral trade between South and North Korea, between whom many political barriers to trade exist, is Pareto‐inefficient, and that a Pareto‐efficient situation can be achieved through the attainment of institutional economic integration, enabled by mutual agreement between South and North Korea. Based on our theoretical analysis, we propose a comprehensive economic integration agreement as an instrumental framework for the gradual integration of South and North Korea. In addition, we analyze the economic impacts of such integration. We estimate that gradual integration would positively affect North Korean GDP, increasing it by 3.55–4.88 percent from the baseline, depending on the various scenarios we analyze. [ABSTRACT FROM AUTHOR]

Abstract: Complexity negatively impacts the process of continually improving performance management systems (PMSs). The extant PMS literature considers complexity to be a result of the external environment rather than a user response to that environment. However, this paper argues that organizations generally face internal complexity when adopting PMSs. Introducing PMSs into an organization can have varied effects in those organizations based on the complexity of an organization's associated members and its interactions. This study aims to understand the emergence of complexities while implementing and using PMSs in organizations. From the complexity theory perspective, four system properties (ontological, teleological, genetic and functional) are used to understand complexity in PMSs. The paper builds on a systematic literature review consisting of 76 papers and analyses them in the light of exploring sources of complexity when implementing and using PMSs. From the outset, complexity is understood to be a result of the conflict between existing organizational practices and mechanisms and the organizational controls associated with PMSs. The key findings abstracted six sources of complexity in this study: role, task and procedural types of complexity associated with the social dimension, and methodological, analytical and technological types of complexity associated with the technical dimension. The study findings contribute to the current discussion regarding why PMSs typically lag and are not responsive and resilient in emerging contexts. While understanding and exploring all organizational controls that moderate a PMS is useful, organizations should construct the necessary capabilities, depending on their context and adapt to the changes associated with PMSs. [ABSTRACT FROM AUTHOR]

In order to facilitate the implementation of replication strategies, organizations often use a variety of artefacts such as manuals and handbooks. Existing research has largely focused on the extent to which artefacts can act as knowledge repositories that help to facilitate replication. This body of literature has made significant contributions to our understanding of the role of replication, but has focused more on highlighting key challenges involved in the codification of knowledge. This paper demonstrates that artefact based replication is a double edged sword. While replication is enabled by ‘configuring’ artefact‐action relationships (focusing, situating, coordinating) our analysis also reveals that replication is constrained by ‘decoupling’ artefact‐action relationships (accounting, differentiating, disengaging). Our findings contribute to research on replication and provide a more nuanced understanding of why the implementation of replication strategies might fail. We also add to the recent debate on socio‐materiality in strategy research more generally. [ABSTRACT FROM AUTHOR]

What motivates corporate political action? Are corporations motivated by their own narrow economic self-interest; are they committed to pursuing larger class interests; or are corporations instruments for status groups to pursue their own agendas? Sociologists have been divided over this question for much of the last century. This paper introduces a novel case - that of Australia - and an extensive dataset of over 1,500 corporations and 7,500 directors. The paper attempts to understand the motives of corporate political action by examining patterns of corporate political donations. Using statistical modelling, supported by qualitative evidence, the paper argues that, in the Australian case, corporate political action is largely motivated by the narrow economic self-interest of individual corporations. Firms' interests are, consistent with regulatory environment theory, defined by the nature of government regulation in their industry: those in highly regulated industries (such as banking) and those dependent on government support (such as defence) tend to adopt a strategy of hedging their political support, and make bipartisan donations (to both major parties). In contrast, firms facing hostile regulation (such as timber or mining), and those without strong dependence on state support (such as small companies) tend to adopt a strategy of conservative partisanship, and make conservative-only donations. This paper argues that regulatory environment theory needs to be modified to incorporate greater emphasis on the subjective political judgements of corporations facing hostile regulation: a corporation's adoption of conservative partisanship or hedging is not just a product of the objective regulation they face, but also whether corporate leaders judge such regulation as politically inevitable or something that can be resisted. Such a judgement is highly subjective, introducing a dynamic and unpredictable dimension to corporate political action. [ABSTRACT FROM AUTHOR]

Although the global norms meant to guide corporate environmental human rights conducts have steadily improved, there have been limited efforts directed at exploring whether business‐related environmental human rights infringements have as a result reduced. To address this gap, this paper examines the extent to which mining companies meet their responsibility to respect human rights and ensure that environmental rights of community members in mining areas are not violated. By privileging community voices, the paper offers nuanced insight into why gaps continue to persist between corporate commitment to human rights objectives and community experience in areas of limited statehood (ALS). We show that weak governmental capacity, neoliberal business model, and differences in sociocultural logics mediate between corporate environmental human rights commitments and their conduct on the ground. The paper concludes by considering the theoretical implications for business and human rights in ALS. [ABSTRACT FROM AUTHOR]

Do business groups donate to the European Union's (EU) political parties? Does the party's ideology influence the donations it receives? Since 2008, the EU's political parties can receive financial contributions from private actors. This paper systematically maps and analyses the entire population of donations given to EU political parties from 2008 to 2015. The results show that business interests follow a selective strategy targeting with their donations right‐wing parties; with Eurosceptic parties performing better than pro‐integration parties. Conceptually, this study provides a hard resource for conceptualizing EU lobbying beyond information‐access models, and potentially opens a path for comparatives with the US literature. Furthermore, it reveals that some parties have moved away from the public utility paradigm, raising question over donations impact on EU politics and policy‐making. Empirically, it provides a unique image of interest group donations to EU parties over time. [ABSTRACT FROM AUTHOR]

For aquaculture to continue along its current growth trajectory and contribute towards achieving the Sustainable Development Goals, value chains must become more inclusive. Smallholders and other local value chain actors are often constrained by circumstances and market failures in the global aquaculture industry. Integrating these actors into aquaculture value chains through inclusive business models (IBMs) is often touted as a solution to sustainable and ethical trade and business that can generate development outcomes. We reviewed 36 papers under seven business models commonly used in agriculture development to assess their application in aquaculture value chains in lower‐income countries. A global value chain (GVC) analysis is used to unpack the economic and social upgrading objectives of the different IBMs, as well as the types of relational coordination used between actors in the chain to achieve development outcomes. The extent to which these IBMs helped poor actors overcome certain barriers is evaluated with a focus on how they may ensure or be a risk to inclusiveness through the relations and upgrading opportunities evident in their make‐up. The analysis found that the majority of the models focused on economic upgrading over social upgrading. Providing opportunities for the latter is key to achieving the inclusive objectives of IBMs. Greater horizontal coordination between actors can create further opportunities for economic upgrading established under vertical coordination with other nodes upstream and downstream in a value chain. There is a need to further contextualize these models to aquaculture systems and develop clear indicators of inclusiveness. [ABSTRACT FROM AUTHOR]

In 2013, Germany, a world leading industrialized nation published its Industry 4.0 strategic plan. The term Industry 4.0 has been referred to the Fourth Industrial Revolution. In this paper, in the era of Industry 4.0, we studied the importance of three types of legitimacy related to the different stages of new ventures. A framework was designed using the concept of guanxi to better understand its relationship to the corporate life cycle. In this study, two different kinds of guanxi, business and political, affect the legitimacy of a company. [ABSTRACT FROM AUTHOR]

While many know or have used the term Managerialism, the development of a theory about Managerialism remains largely non‐existent. When management becomes an ideology we speak of Managerialism reaching beyond the simple administration of a business organisation. Like many "‐isms", Managerialism carries connotations to ideology, thereby leading to the question: what would the development of a theory of Managerialism's ideology look like? Since Managerialism has been largely been clarified (Klikauer, 2013 & 2015), this paper builds on these ideas to examine the question of a theory of Managerialism ideology. This is tackled in three steps: the paper discusses what an ideology is; this is followed by a brief outline of twelve characteristics of ideology delivering a threefold definition of ideology and leading to two schools of thoughts; finally, the paper shows how ideology and Managerialism are linked. The paper's key argument is that any theory development on Managerialism cannot avoid the issue of ideology. [ABSTRACT FROM AUTHOR]

Although the resource-based view (RBV) is one of the most popular and fruitful areas of strategy research, it often perplexes scholars from other disciplines. Also, it is unclear whether strategy scholars themselves agree on the RBV's basic issues and premises. To clarify the contribution of the RBV, in this paper we elaborate its basic tenets and relate them to other current research on interfirm performance variance. We suggest a more expansive discussion of sustained differences among firms and thereby develop a broad theory of competitive heterogeneity. [ABSTRACT FROM AUTHOR]

Sentiment analysis is an emerging technique that caters for semantic orientation and opinion mining. It is increasingly used to analyze online reviews and posts for identifying people's opinions and attitudes to products and events in order to improve business performance of companies and aid to make better organizing strategies of events. This paper presents an innovative approach to combining the outputs of sentiment classifiers under the framework of belief functions. It consists of the formulation of sentiment classifier outputs in the triplet evidence structure and the development of general formulas for combining triplet functions derived from sentiment classification results via three evidential combination rules along with comparative analyses. The empirical studies have been conducted on examining the effectiveness of our method for sentiment classification individually and in combination, and the results demonstrate that the best combined classifiers by our method outperforms the best individual classifiers over five review datasets. [ABSTRACT FROM AUTHOR]

The paper shows the relationship between microbusiness accounting based on double-entry bookkeeping and macroeconomic accounting based on quadruple-entry bookkeeping. In order for microaccounts to successfully aggregate into macroaccounts (i.e. preserve macro/micro linkages), quadruple-entry bookkeeping requires that the traditional double entries, recorded by transacting microbusiness units, be “consistent” with each other. In fact national economic accounting implicitly assumes that such consistency is maintained when national “aggregates” are uniquely extracted from national accounts and when national “identities” are claimed to hold true. The main purpose of the paper is to show important examples where quadruple-entry consistency is not satisfied. These examples typically involve “complex” economic transactions between business units in which the legal form of the transactions do not necessarily represent their economic substance. When this occurs, different business units have genuinely divergent conceptions and perceptions with respect to their mutual economic transactions. Therefore, microbusiness accounts cannot be successfully aggregated into macroeconomic accounts without violating the integrity of microdecision making records. The conclusion of the paper introduces a new theory called Perpetual Imbalanced Accounting. The theory shows that inconsistent (or imbalanced) economic accounting does tend to become consistent (or balanced) over sufficiently long time periods. Therefore, we must adopt a more dynamic view of national accounting if we desire to preserve successful macro/micro linkages. However, the problems of imbalanced macroaccounting and its statistical consequences cannot be entirely avoided no matter how long the accounting time period is taken. All of the above have important implications for the revision of the United Nations System of National Accounts. [ABSTRACT FROM AUTHOR]

In today's highly competitive world market, businesses can hardly maintain their competitiveness without strong innovation abilities. In the past, many Chinese enterprises have enjoyed success through imitation. But to continue to succeed in a global marketplace, they must develop ambidextrous innovation abilities. The resource‐based theory eloquently posits that competitive advantage is associated with different and heterogeneous resources. To obtain such resources, firms must establish an external network to acquire necessary knowledge and skills. In this paper, we develop a theoretical model linking network orientation, organisational improvisation, ambidexterity and competitive tension. We postulate that organisational improvisation has a mediating effect and competitive tension is a moderator. Empirical results (N = 340) show that (1) network orientation leads to both exploratory and exploitative innovations, (2) the above effect is mediated by organisational improvisation and (3) competitive tension positively moderates the effect between network orientation and organisational improvisation. [ABSTRACT FROM AUTHOR]

The product design project is a complex problem because objectives and constraints must be considered simultaneously, the sustainability context is highly relevant and specific, decision‐making involves not only customer needs but also of other stakeholders, especially the organization in which the design project takes place. This work presents a systematic literature review of design methodologies for chemical products to identify how that problem has been addressed and which are the future challenges to be met. The review involved the analysis of 262 research papers and 336 patents, classified according to the chemical product type, the design phase studied, and whether they consider association with a business context. The study highlights the need for holistic product design methodologies applicable from the early design stages, covering the assessment of customer needs and the requirements of other stakeholders, as well as the business context where the design process is carried out. [ABSTRACT FROM AUTHOR]