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This study examines how circular economy (CE) performance indicators are constructed in an urban context characterised by a multitude of conflicting interests and visions of urban development. It explores the process of constructing a shared consensus about the performance indicators in conditions of low contractibility, where intervention objectives and outcomes are not easily quantifiable because the object is ambiguous and cannot be fully specified in advance.

The construction of performance indicators at the urban level is examined through the lens of an action net. Using group interviews, observations and documentary analysis, this study investigates the case of a CE initiative in the city of Milan.

The study demonstrates that in cases of low contractibility, the development of CE solutions requires actions that span across organisational boundaries, organised in an action net. As the action net unfolds, it is closely knotted with the construction of performance indicators, indicating a co-constitutive relationship between the two processes.

This interdisciplinary study contributes to the public sector accounting literature by exploring the complexity of performance indicator construction at the urban level. It further recognises performance measurement in cities as a dynamic and flexible process, in which the interconnected actions and involvement of multiple actants shape the composition of the indicators.

The research process is commonly viewed as a succession of linear, structured and planned practices that exclude informal and unplanned practices, engaging with the unexpected or the uncertain. The authors’ aim is to explore this aspect of researching in connection with the narratives of researchers as they oscillate between past and present, theory and empiricism.

The authors first draw on the concept of “bricolage” to validate informal research practices as researchers seek to lend “thickness” to their research. To deal with the apparent “messiness” of research narratives, they apply the concepts of kairotic time and action nets. Kairotic times are key moments in research narratives when actions, under tension, interconnect to form action nets, which, in turn, generate meaning or knowledge.

The authors analyse two research episodes. The first recounts how personal experiences and contingencies influence a researcher's choice of research objects and his associated theoretical reflections. The second highlights how some concrete difficulties in choosing a field and gaining access trigger a set of actions that force a researcher to review his initial choices and to reposition himself methodologically. Discussing the concept of kairotic time, the authors show the importance of context and timing and demonstrate how stories build around a gravitational point. From there, they discuss how the concept of action nets, breaking linearity, helps to envision research practice not as a sequence, but as networks of actions that produce scientific outcomes.

This paper provides an operational method of using kairotic time and action nets to account for, and acknowledge, the messiness in research narratives.

This chapter discusses the global challenge to reduce greenhouse gas (GHGs) emissions to net zero by 2050. It explains what net zero means and how it is calculated, together with some of the debate around the suitability of the target to maintain global warming levels within ‘acceptable’ boundaries. The chapter then presents some of the opportunities and challenges that transitioning towards net zero will pose to countries and their inhabitants, in terms of changes to policies, products, processes and behaviours that will be required to attain the target. It then discusses the need for a strategy to achieve net zero across different sectors of society and provides a few suggestions of tools and concepts that could be adopted to support the changes necessary, such as planning for change, the Sustainable Development Goals (SDGs), integrated reporting and the circular economy. The chapter concludes with a reflection on the need for the net zero target and how it is our collective responsibility to support the challenging transition to net zero for the benefit of all.

This study examines the effect of resources (e.g. tangible resources, human skills and intangible resources) that are utilized as a bundle of standard practices on sustainable net zero economy implementation and their further impact on financial, environmental and social performance among small- and medium-level enterprises in business markets. The moderating effect of big data analytical intelligence is also examined.

The samples were selected from the paper and chemical manufacturing industries of South Africa. The data analysis was performed using variance-based structural equation modeling.

The results show that tangible resources, human skills and intangible resources positively influence sustainable net zero economy adoption. However, intangible resources have a more substantial influence on sustainable net zero economy implementation. This shows that adopting a sustainable net zero economy depends more on a bundle of common practices, including sustainability culture, employee training and knowledge management, and managers must create the necessary action plans accordingly. In addition, sustainable net zero economy adoption positively influences financial performance, environmental performance and social performance. However, sustainable net zero economy adoption has a more substantial influence on social performance. Therefore, implementing a net zero economy will be more advantageous to society and to local communities.

To achieve a sustainable net zero economy, managers should recognize the significance of resource management. While managing tangible resources and human skills is crucial, intangible resources, such as culture and organizational learning, require more attention. Additionally, the ability of small- and medium-sized enterprises to explore, store, share and apply knowledge is crucial to achieving net zero. Therefore, managers should make use of Industry 4.0-based digital technologies for effective knowledge management. Moreover, net zero economy adoption can significantly enhance societal performance. Hence, while making budgeting decisions, managers must consider the potential of the firm's resources to improve social performance.

This study is the first to investigate the impact of human skills and tangible and intangible resources on the adoption of a sustainable net zero economy by companies, using empirical evidence. The research expands on the concept of the practice-based view (PBV) in the implementation of sustainable net zero economies by small- and medium-sized business-to-business enterprises.

To investigate the association between country-level differences in childcare enrollment, the presence of affirmative action policy, and female parliamentary representation and individual-level conflict between work and family.

This study applies data from the 2002 International Social Survey Program (n = 14,000 + ) for respondents in 29 countries and pairs them with macro-level measures of childcare enrollment, the presence of affirmative action policy, and female parliamentary representation. I estimate the model using hierarchical linear modeling (HLM 7) and also assess cross-level interactions by gender and parental status.

The models show that female parliamentary representation has a robust negative association with individual-level reports of work–family and family–work conflict. These associations do not vary by gender or parental status. Also, mothers report less family–work conflict in countries with more expansive childcare enrollment, indicating that this welfare policy benefits the intended group.

This research implies that greater female parliamentary representation has widespread benefits to all citizens’, rather than just women’s or mothers’, work–family and family–work conflict. Additional longitudinal research would benefit this area of study.

This research suggests that increasing female parliamentary representation at the country-level may promote work–life balance at the individual-level. It also indicates that public childcare enrollment benefits women through lower family–work conflict which may encourage continuous maternal labor force participation and reduce economic gender inequality.

This chapter builds on an emerging area of work–family research applying multilevel modeling to draw empirical links between individual work–family experiences and macro-level structural variation.

The purpose of this paper is to illustrate the complexity of accounting for the city, on a specific example of an urban project in Rome.

The paper is based on a study consisting of various accounts of the project, including a photo reportage done by the author.

The study revealed that in spite of, and perhaps because of, a multitude of accounts, it was difficult if not impossible to follow the chain of translations from a political decision to actual events in the city. One of the reasons is the politicians' tendency to manipulate accounts; another is the hermetic character of technical accounts, including accounting, which makes actual processes more opaque rather than more transparent.

Within research perspective, a conceptualization of city management as a construction and maintenance of an action net might be helpful in attempts to render the complexity of translations of events and actions into words and numbers, and vice versa.

The practical implication is that a more focused and consistent translation is needed, leaving open the question who should accomplish it. The possible candidates are the media, citizens' organizations and researchers.

The paper offers a possible interpretative frame for studying city management, enriching it by the inclusion of visual reporting.

In an increasingly connected age, information technology can be argued to have become more politicized. The attempts to establish network technologies to promote the development of an information society are tokens of an increasingly vested interest that politics has in information technologies. Recognition of the entanglement of politics and technology is crucial in understanding contemporary organizational change. Instead of taking organizational stability for granted, we assume organizational change to be the norm. In this paper, we point to the many organizing efforts needed to prevent technologies from drifting away into non‐existence. We present two cases of IT ventures – one seemingly failed and one seemingly successful. Together, they illustrate the point that technological networks, as stable as they may seem, can only survive as long as they permanently fascinate actors from other techno‐economic networks and thereby attract their unconditional love, affection and commitment.

The purpose of this paper is to question the common conviction that responsibility is the major factor influencing performance.

The paper takes the form of a comparison of two recent cases of ecological catastrophes.

In emergency situations, locating parties able to perform gives better results than establishing responsibility for the accident.

More similar cases should be examined systematically.

If the conclusions are accepted, the conventional mode of acting in emergencies may change.

Hopefully, the paper may redirect attention from responsibility to performativity.

The paper opposes a commonly accepted belief and the corresponding mode of acting.

The purpose of this paper is to build on contemporary intersectional literature to develop a grounded methodological framework for the study of social differences.

A systematic literature review serves as the foundation for a discussion of the challenges associated with intersectional research. The findings assist in positioning the proposed methodological framework within recent intersectional debates.

The review shows a rise in intersectional publications since the birth of the “intersectionality” term in 1989. Moreover, the paper points to four tensions within the field: a tension between looking at or beyond oppression; a tension between structural-oriented and process-oriented perspectives; an apparent incommensurability among the macro, meso, and micro levels of analysis; and a lack of coherent methodology.

On the basis of the highlighted tensions in contemporary research as well as the limitations of that research, the present presents a methodological framework and a discussion of the implications of that framework for the wider diversity literature.

The paper suggests an empirically grounded approach to studying differences. This provides an opportunity, for scholars and practitioners, to reassess possible a priori given assumptions, and open up to new explorations beyond conventional identity theorization.

The paper suggests a need for an empirically grounded approach to studying social differences, which would not only create an opportunity to reassess common assumptions but also open up for explorations beyond conventional identity theorizations.

The framework departs from traditional (critical) diversity scholarship, as it is process oriented but still emphasizes stable concepts. Moreover, it does not give primacy to oppression. Finally, it adopts a critical stance on the nature of the macro, meso, and micro levels as dominant analytical perspectives. As a result, this paper focusses on the importance of intersectionality as a conceptual tool for exploring social differences.

Presents a discussion of an Internet Web site started in reaction to attacks on an historic street market in Chicago, USA. Takes an advocate’s perspective rather than an academic one and shows how the site developed to provide information about street vending around the world. Discusses the success and problems of using the Internet for the purposes of helping the poor on a shoestring budget.