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The purpose of this paper is to settle the methodological debate on the decomposition of value added in gross exports, proposing a standard, exposing the drawbacks of the alternatives and quantifying the differences.

This paper systematizes the analytical framework and assesses and quantifies the various methodologies and its main differences.

The decomposition method of Borin and Mancini (2023), using a source-based approach and an exporting country perspective, should be considered as the standard for decomposing the value added in gross exports. This study finds that alternative approaches and perspectives are methodologically inferior, and that tailored perspectives do not provide an increase in accuracy that compensates their drawbacks.

This paper’s contribution is fourfold: it rejects the alleged equivalence between approaches and perspectives, defending the superiority of a particular method, approach and perspective; it gives quantitative examples of the differences between them; it proves that the drawbacks of tailored perspectives do not compensate their alleged accuracy (as they do not result in big quantitative differences with the standard perspective); and it argues that no valid standard decomposition can forego the calculation of value added exported, which requires the expression of exports in terms of final demand.

Case study research has been applied across numerous fields and provides an established methodology for exploring and understanding various research contexts. This paper aims to aid in developing methodological rigor by investigating the approaches of establishing validity and reliability.

Based on a systematic review of relevant literature, this paper catalogs the use of validity and reliability measures within academic publications between 2008 and 2018. The review analyzes case study research across 15 peer-reviewed journals (total of 1,372 articles) and highlights the application of validity and reliability measures.

The evidence of the systematic literature review suggests that validity measures appear well established and widely reported within case study–based research articles. However, measures and test procedures related to research reliability appear underrepresented within analyzed articles.

As shown by the presented results, there is a need for more significant reporting of the procedures used related to research reliability. Toward this, the features of a robust case study protocol are defined and discussed.

This study aims to explore and empirically examine an integrative model of the customer revenge process by linking two well-established theories of self-determination theory (SDT) and appraisal theory.

A survey of 901 respondents, followed by a post-hoc survey of 712 individuals, was conducted to examine the autonomous versus controlled orientations for revenge motivation.

The results show that customers’ orientation of motivation (OM) can regulate their revenge behavior (direct versus indirect) in case of service failures. Specifically, the interaction of OM components (i.e. autonomy, relatedness and competence) can play a significant role in the relationship between revenge predictors and revenge behavior. Implications for research and practice are discussed.

This paper offers a novel conceptual framework to explain the moderating effects of OM on the relationship between revenge predictors and revenge behavior. This study extends the application of SDT to the context of customer anger and revenge.

We argue that a fundamental issue regarding how to search and how to switch between different cognitive modes lies in the decision rules that influence the dynamics of learning and exploration. We examine the search logics underlying these decision rules and propose conceptual prompts that can be applied mentally or computationally to aid managers’ decision-making.

By applying Multi-Armed Bandit (MAB) modeling to simulate agents’ interaction with dynamic environments, we compared the patterns and performance of selected MAB algorithms under different configurations of environmental conditions.

We develop three conceptual prompts. First, the simple heuristic-based exploration strategy works well in conditions of low environmental variability and few alternatives. Second, an exploration strategy that combines simple and de-biasing heuristics is suitable for most dynamic and complex decision environments. Third, the uncertainty-based exploration strategy is more applicable in the condition of high environmental unpredictability as it can more effectively recognize deviated patterns.

This study contributes to emerging research on using algorithms to develop novel concepts and combining heuristics and algorithmic intelligence in strategic decision-making.

This study offers insights that there are different possibilities for exploration strategies for managers to apply conceptually and that the adaptability of cognitive-distant search may be underestimated in turbulent environments.

Drawing on insights from machine learning and cognitive psychology research, we demonstrate the fitness of different exploration strategies in different dynamic environmental configurations by comparing the different search logics that underlie the three MAB algorithms.

This paper aims to provide researchers and practitioners with a consumer-focused alternative for considering the integration of artificial intelligence (AI) into services.

The paper reviews and critiques the most popular frameworks for addressing AI in service. It offers an alternative approach, one grounded in social psychology and leveraging influential concepts from management and human–computer interaction.

The frameworks that dominate discourse on this topic (e.g. Huang and Rust, 2018) are fixated on assessing technology-determined feasibility rather than consumer-granted permissibility (CGP). Proposed is an alternative framework consisting of three barriers to CGP (experiential, motivational and definitional) and three responses (communicate, motivate and recreate).

The implication of this research is that consistent with most modern marketing thought, researchers and practitioners should approach service design from the perspective of customer experience, and that the exercise of classifying service occupation tasks in terms of questionably conceived AI intelligences should be avoided.

Indicative of originality, this paper offers an approach to considering AI in services that is nearly the polar opposite of that widely advocated by e.g., Huang et al., (2019); Huang and Rust (2018, 2021a, 2021b, 2022b). Indicative of value is that their highly cited paradigm is optimized for predicting the rate at which AI will take over service tasks/occupations, a niche topic compared to the mainstream challenge of integrating AI into service offerings.

Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how these enable the evolution of implementation opportunities.

Through a qualitative exploratory study conducted in a large multinational, the authors analyse the dialogue and interactions among 25 dyads when identifying opportunities to contribute to strategy implementation. The data analysis relies on a process-coding approach and linkography, a valuable protocol analysis for identifying recursive interaction schemas in conversations.

The authors identify four main framing processes – shaping, unveiling, scattering and shifting – and provide a framework of how these processes affect individuals’ mental models through increasing the tangibility of opportunities or elevating them to new value hierarchies.

From a theoretical perspective, this study contributes to the strategy implementation and organizational development literature, providing a micro-perspective of how dialogue allows early knowledge structures to emerge and shape the development of opportunities for strategy implementation.

From a managerial perspective, the authors offer insights to trigger action and change in individuals to contribute to strategy when moving from formulation to implementation.

Rather than focusing on the structural control view of strategy implementation and the role of the top management team, this study considers strategy implementation as a practice and what it takes for organizational actors who do not take part in strategy formulation to enact and shape opportunities for strategy implementation through constructive dialogue.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

The purpose of this paper is to explore the historic policy context and social implications of the diagnosis of personality disorder and also consider formulation-based and trauma-informed understandings of distress.

Ongoing changes to (and splits between) medical understandings of what is being labelled as personality disorder have eroded the label’s cultural capital, adding weight to lived-experience-led calls to Drop the Disorder (Watson, 2019). This paper explores the impact and implications of the historic policy and practice context through a lived experience lens.

Such diversity of views in the lived experience and medical communities on personality disorder has allowed alternatives to diagnostically informed understandings of distress (such as formulation-based and trauma-informed approaches) to gain traction with practitioners (Bloom and Farragher, 2013; Johnstone and Boyle, 2020). The broader assimilation of these alternative perspectives into dominant medical ideology is evidenced by the fact that the Royal College of Psychiatrists (RCP) is now also exploring alternatives to diagnosis (2023). This suggests even more change ahead for how we understand people and their relationships with trauma and distress.

This paper discusses UK policy and does not include broader global policies.

This paper would be helpful for any student interested in where the ideas that underpin personality disorder diagnosis stemmed from and why so many lived experience practitioners and experts by profession question the diagnosis' legitimacy.

As the RCP is now considering alternatives to diagnosis, it is even more critical that practitioners are aware of the competing narratives surrounding this contested diagnosis – as the author believes this will promote more compassionate, trauma-informed working practices.

This is the author’s own work and includes not only the RCP position change but also directly quotes Professor Tyrer (who wrote the International Classification of Diseases 11), giving his views on the changed RCP position, as he recently presented at a conference here in Cornwall. The author is a part of Lighthouse peer support group and wrote this paper as preparation for a Participatory Action Research project they are planning, where they will evaluate the Sanctuary Approach with their membership to create a lived experience-designed trauma-informed charter. Before starting that work, the author wanted to better understand the historic policy context and created this paper to fill that need.

The purpose of this paper is to investigate how three core elements of critical management studies (CMSs), “de-naturalisation”, “reflexivity” and “(non)-performative intent”, can help expand the current debate in the supply chain management (SCM) field.

The authors used a systematic literature review to select 103 articles published in 12 high-ranking journals in the SCM field based on the Academic Journal Guide of the Chartered Association of Business Schools.

The findings of this study suggest that SCM studies can be narrowed down into four major CMSs themes: “power”, “ethics and environmental issues”, “diversity” and “working conditions”, but even these themes are still under-discussed and undertheorized in SCM. The literature the authors reviewed is more concerned with explaining these phenomena than questioning them and proposing new agendas. This paper, therefore, will discuss how these three core elements of CMS can help transform the “hidden” issues of SCM, which it will do by illustrating it in the context of buyer–supplier relationships and lean manufacturing.

This research will encourage SCM scholars who are interested in conducting more critical studies and teaching the harmful effects of global supply chains.

This paper highlights that a combination of SCM and CMS approaches is important when we decide to adopt a more critical “constructive” view of supply chain challenges and engage practical and critical views, respectively, to generate knowledge that not only increases (corporate) performance but also highlights social needs and values.

This paper aims to study the value of informal care (IC) time from the perspective of caregivers using two alternative contingent valuation tools – willingness to pay (WTP) and willingness to accept (WTA) – and to identify the variables that affect the stated values.

The authors used data from a multi-centre study of 610 adult caregivers conducted in two Spanish regions in 2013. The existence of “protest zeros” and “economic zeros” because of the severe budgetary constraints of the households was also considered. Two-part multivariate models were used to analyse the main factors that explained the declared values of WTA and WTP.

The average WTP and WTA were €3.12 and €5.98 per hour of care, respectively (€3.2 and €6.3 when estimated values for “protest zeros” and “economic zeros” were considered). Some explanatory variables of WTA and WTP are coincident (place of residence and intensity of care time), whereas other variables only help to explain WTP values (household and negative coping with caregiving) or WTA values (age and burden of care). Some nuances are also identified when comparing the results obtained without protest and economic zeros with the estimated values of these special zeros.

Studies analysing the determinants of WTP and WTA in IC settings are very scarce. This paper seeks to provide information to fill this gap. The results indicate that the variables that explain the value of IC from one perspective may differ from the variables that explain it from an alternative perspective. Given the relevance of contextual factors, studies on the topic should be expanded, and care should be taken with the extrapolation of results across countries and settings.