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The purpose of this study was to investigate work-related adaptive performance from a longitudinal process perspective. This paper clustered specific behavioral patterns following the introduction of a change and related them to retentivity as an individual cognitive ability. In addition, this paper investigated whether the occurrence of adaptation errors varied depending on the type of change content.

Data from 35 participants collected in the simulated manufacturing environment of a Research and Application Center Industry 4.0 (RACI) were analyzed. The participants were required to learn and train a manufacturing process in the RACI and through an online training program. At a second measurement point in the RACI, specific manufacturing steps were subject to change and participants had to adapt their task execution. Adaptive performance was evaluated by counting the adaptation errors.

The participants showed one of the following behavioral patterns: (1) no adaptation errors, (2) few adaptation errors, (3) repeated adaptation errors regarding the same actions, or (4) many adaptation errors distributed over many different actions. The latter ones had a very low retentivity compared to the other groups. Most of the adaptation errors were made when new actions were added to the manufacturing process.

Our study adds empirical research on adaptive performance and its underlying processes. It contributes to a detailed understanding of different behaviors in change situations and derives implications for organizational change management.

The combination of action and process has remained the attention of the psychology of entrepreneurship research. Moreover, special attention has also been paid to the whens and hows of entrepreneurial psychological training. Keeping this in view the current study has tested the impact of individual entrepreneurial orientation (IEO) training on small business entrepreneurial career resilience. Using action regulation theory (ART), a serial mediation model of IEO behaviour and entrepreneurial career adaptability is hypothesised.

This study used a longitudinal randomised controlled field experiment in which the data were collected at four points. A total of 546 small business owners from Lahore, Pakistan, participated in this research (training group = 265, control group = 281). The data were analysed using ANCOVAs and PROCESS Model 6.

The research has found that IEO training impacts the entrepreneurial career resilience of small business owners through the development of IEO behaviour and career adaptability.

This experimental inquiry is a novel attempt to extend the career-related outcomes of IEO training (career resilience) based on ART through the mediating role of IEO behaviour and career adaptability. In addition, it has tested the IEO training in the developing country of Pakistan, which is a relevant context for enhancing its socio-economic growth.

The purpose of this paper is to fill a gap in the literature regarding the open innovation management approaches that small and medium-sized enterprises (SMEs) can use to access digital technologies and incorporate them into their organizational processes. The research question is: What organizational and process-level managerial actions do SMEs take to successfully access and implement digital technologies within their organizational processes?

Using Guertler et al.'s (2020) Action Innovation Management Research (AIM-R) framework, this study examines the digital transformation experiences of 10 European SMEs to gain insights into the managerial actions that foster successful digital transformation.

The findings of the paper reveal two major contributions. First, a digital transformation roadmap for SMEs is proposed, with a focus on accessing external resources and reconfiguring internal ones to ease their digital transformation journey. Second, three distinct paradoxes that influence the digital transformation process in SMEs are highlighted, providing useful insights into the challenges and tensions SMEs face during this journey.

This paper provides a unique perspective on the digital transformation of SMEs by examining the managerial actions required for successful technology adoption and revealing the paradoxes that may emerge during this transformative process. The findings form the basis for future research, deepening our understanding of digital transformation in SMEs and providing actionable advice to managers and practitioners navigating this journey.

This paper explores organization-level racialized work strategies for maintaining racialized organizations (Ray, 2019). It focuses on intentional actions to maintain dominant racial norms, demonstrating how work strategies are informed by dominant racial structures that maintain racial inequities.

We compiled a chronological case study (Yin, 2012) based on 168 news media articles and various organizational documents to examine responses to athlete protests at the University of Texas at Austin following the death of George Floyd. Gioia et al.’s (2013) method uncovered how dominant racial norms inform organizational behaviors.

The paper challenges institutional theory neutrality and identifies several racialized work strategies that organizations employ to maintain racialized norms and practices. The findings provide a framework for organizations to interrogate their strategies and their role in reproducing dominant racial norms and inequities.

In 2020, the Black Lives Matter (BLM) movement was reinvigorated within sporting and corporate domains. However, many organizations engaged in performativity, sparking criticism about meaningful change in organizational contexts. Our case study examines how one organization responded to athlete activists’ BLM-fueled demands, revealing specific racialized work strategies that maintain structures of racism. As organizations worldwide disrupt and discuss oppressive structures such as racism, we demonstrate how organizational leadership, while aware of policies and practices of racism, may choose not to act and actively maintain such structures.

The study aims to delve into the “phygital customer journey” (PCJ), which merges physical and digital interactions in customer experiences, using a practice-based lens to reveal the underlying dynamics of these blended encounters.

Feedback from 60 individuals established the groundwork for a qualitative analysis. They chronicled customer journeys through diaries and used UXPressia software for journey mapping. This strategy enabled a detailed exploration of the PCJ, focusing on customers’ lived experiences and perceptions.

The study presents an integrative framework for the PCJ, identifying four key elements: hybrid artefacts (the melding of digital and physical tools/interfaces), blended contexts (the seamless integration of digital and physical spaces), circular actions (the non-linear paths of customer engagement) and intertwined emotions (the complex emotional responses to phygital experiences). These elements underscore the intricate and interconnected nature of the PCJ.

This study advances the field by applying a practice-based approach to unravel the complexities of the PCJ, illuminating the nuanced interplay between digital and physical realms. This innovative lens foregrounds the significance of practices in consumer experiences, thereby contributing to a deeper academic and practical understanding of phygital integration.

Attracting resources (financial and non-financial), supporters and the community’s attention to sports and physical activity has become essential for local sports associations (LSAs). Corporate social responsibility (CSR) initiatives are innovative and less imitable tools for strengthening relationships with customers (Lim et al., 2018), and there needs to be relevant research on CSR and the variables discussed in this study at the level of small sports organizations. Moreover, past research has focused on professional sports organizations in developed and non-Islamic countries. So, the following research questions are: What is the influence of CSR initiatives on the organizational reputation, brand equity and customer satisfaction of LSAs operating in the context of recreational sports, particularly in Islamic developing countries, and how does this relationship evolve within the framework of small sports organizations?

Participants (n = 290) consisted of all customers who used the services of LSAs in the Islamic Republic of Iran). This research seeks to measure the relationship between variables within a causal model based on structural equation modeling.

This study critically examines the connection between CSR, customer satisfaction, organizational reputation and brand equity in LSAs. This study presents a model that explores how CSR influences customer satisfaction, reputation and brand equity in LSAs in developing countries.

Consequently, customers are likely to feel more satisfied with LSAs that demonstrate a commitment to CSR, and this leads to evaluations of the organization’s reputation and brand equity, ultimately resulting in outcomes for them.

This research presents a comprehensive theoretical model that examines the relationship between CSR, customer satisfaction, reputation and brand equity of LSAs in developing Islamic countries. LSAs must understand and recognize customer interests in social issues and their response to various CSR programs.

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

I aimed to develop a conceptual model of power dynamics focused on an anticipated power consequences in business relationships in a context of high environmental turbulence. I also intended to discuss the theoretical significance of my findings and indicate future research directions.

Conceptual article indicating future research directions.

The proposal of the conceptual model of power dynamics focusing on anticipated power consequences in business relationships.

The limitations of the presented model stem from the critique of the holistic view. My contribution lies in advancing our understanding of power dynamics in business relationships amid significant environmental change. I elucidate how transformative practices relate to power outcomes and value creation in these relationships.

The model highlights the importance of a mindful approach to managing business relationships in a turbulent environment. It emphasizes considering expected power outcomes from activities and their impact on creating value in these relationships.

The proposed concept resonates with systems theory, which emphasizes how different levels of business relationships are interconnected. It enables the analysis of power dynamics at the individual level, such as employees, consumers and local communities. These groups often include the most vulnerable individuals impacted by relational business structures.

The focus on anticipated power consequences of transformative practices triggered by high environmental turbulences, while considering the impact of power distribution of relationship actors on the sharing of benefits and costs.

This paper aims to propose and test a corporate entrepreneurship strategy (CES) model in small- and medium-sized enterprises (SMEs) with international activity located in Andalusia (Spain) – a peripheral region with high levels of inequality in the European Union (EU).

A quantitative analysis has been carried out with data from 101 SMEs to contrast and analyze the proposed CES model. The sample data were obtained through questionnaire-guided interviews with chief executive officers. Data processing has been done using partial least squares-path modeling, a variance-based technique for structural equation modeling.

The results of this study show the positive effect of environmental conditions on the development of CES actions in Andalusian SMEs (Spain) and the positive influence of CES on the results of SMEs’ international activity. In turn, environmental conditions do not directly affect the international activity.

Although previous works address the relationship between corporate entrepreneurship (CE) and international enterprise activity, to the best of the authors’ knowledge, this work is original in testing a CES model (including CE and the entrepreneurial strategic vision) in SMEs in a region that has one of the lowest levels of development in the EU. The results have important implications for SMEs and policymakers and could be extrapolated to other emerging economies.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.