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This paper aims to present the state of the art of a rising French research community on knowledge management, who organized during the past four years, a French speaking congress (GeCSO). Interests in knowledge management (KM) come from various disciplines: economy, social, engineering. These interests are not often linked. Within the firms, KM practices vary a lot depending on national cultures and on activity sectors. However, one can identify a potential symmetry between the diversity of practices and the partitioning of scientific approaches.

In order to synthesize the different approaches in KM, the authors studied the 62 papers published in the first three conferences. To have a first representation of the diversity, they analyzed the keywords that were used: among 173 keywords used by the authors, eight keywords represent 27 per cent of the total amount.

Three main dimensions which emerged from the articles are analysed: the practical dimension, the epistemological point of view, and the intention to define a theory of action.

KM is an emerging domain, especially in French culture. This paper can be seen as a first foundation of the domain, and also a manifesto to develop interdisciplinary research on this topic.

The purpose of this chapter is to discuss theory-based evaluation of public–private partnership (PPP) projects/programmes and to develop an intervention logical framework. It aims to draw attention to the need to go beyond the measurement of project/programme results to address not only the question of whether or not the project/programme worked but also the how and why questions. The study follows an interpretative methodology. It analytically discloses the mechanics of theory-based evaluation in relation to a ‘PPP theory’ and describes a theory-based analytical framework that portrays an explicit path towards ultimate impacts so as to assess, in a more systematic and integrated way, the success or failure of a PPP. Theory-based evaluation is a promising evaluation approach that would fit into the complexities of PPP projects/programmes and would expand the available toolbox of evaluators. Proper use of theory-based evaluation in PPP interventions contributes to better policy formulation and project implementation, thus leading to improved socio-economic benefits derived from PPP projects and programmes. The main contribution of the study is that it develops a ‘PPP theory’ and a related logical intervention framework drawing on theory-based approaches. Although the framework is developed for a representative sector, transport, it can easily be applied to any other PPP intervention.

English social housing providers are increasingly turning to social impact measurement to assess their social value. This paper aims to understand the contextual factors causing this rise in the practice, specifically within this sector; the mechanisms that enable it to be effectively implemented within an individual organisation and the outcomes of successful implementation for individual organisations and more widely across the sector and beyond.

A realist theory-based approach is applied to the study of a small number of social housing organisations and leaders within the sector to explore the use of social impact measurement. The paper addresses three questions: Why is social impact measurement being adopted in this sector? How is it successfully implemented? And what happens (outcomes) when it is successfully implemented? Addressing these questions necessitates deeper insight into the contextual pressures that have brought to the fore social impact measurement within the sector and the beneficial outcomes the practice provides (or is anticipated to provide) to social housing providers. The methodological approach of Realist Evaluation (Pawson and Tilley, 1997, 2004) is used to structure and analyse the empirical data and findings into a programme theory for social impact measurement. Realist Evaluation provides a programme theory perspective, seeking to answer the question “what works, for whom and in what circumstances?”. In this research, the “whom” refers to English social housing providers and the circumstances are the contextual conditions experienced by the sector over the past decade. The programme theory aims to set out the links between the contextual drivers for social impact measurement, the mechanisms that bring about its implementation and the outcomes that occur as a result. Within this, greater detail on the implementation perspective is provided by developing an implementation theory using a Theory of Change approach (Connell et al., 1995; Fulbright-Anderson et al., 1998). The implementation theory is then embedded within the wider programme theory so as to bring the two elements together, thereby creating a refinement of the overall theory for social impact measurement. In turn, this paper demonstrates its importance (the outcomes that it can achieve for organisations and the sector) and how it can effectively be implemented to bring about those outcomes.

Social housing providers use social impact measurement both internally, to determine their organisational priorities and externally, to demonstrate their value to local and national governments and cross-sector partners then to shape and influence resource allocation. The practice itself is shown to be an open and active programme, rather than a fixed calculative practice.

The intensive nature of the research means that only a limited number of cases were explored. Further research could test theories developed here against evidence collected from a wider range of cases, e.g. other types of providers or non-adopters.

The research makes a strong contribution to practice in the form of a re-conceptualisation of how social impact measurement can be shown to be effective, based on a deeper understanding of causal mechanisms, how they interact and the outcomes that result. This is of value to the sector as such information could help other organisations both to understand the value of social impact measurement and to provide practical guidance on how to implement it effectively.

As the practice of impact measurement continues to develop, practitioners will need to be aware of any changes to these contextual factors and consider questions such as: is the context still supportive of impact measurement? Does the practice need to be adjusted to meet the needs of the current context? For instance, the recent tragedy at Grenfell Tower has led to a reconsideration of the role of social housing; a new Green Paper is currently being drafted (Ministry for Housing, Communities and Local Government, 2018). This may have a number of implications for social impact measurement, such as a rebalancing of emphasis on outcomes relating to environmental improvements, towards outcomes relating to the well-being of tenants.

Existing literature is largely limited to technical guides. This paper links theory-based evaluation to practice contributing to social housing practice.

This paper aims at studying earnings management phenomenon in its wider social and economic context to get better understanding for the following points: whether there is “one-size-fits-all” earning management approach which can be widespread applied among nations and whether the Egyptian context affects managers’ trade-off between three different earnings management approaches: accounting, operational and investment.

The paper adopts interpretive approach and analyses data from official documents and 34 interviews with company executives; financial analysts; external auditors; and Stock Exchange regulators to inform our understanding of the influence of the Egyptian context on the trade-off between earnings management approaches.

The results show that there is no application for “one-size-fits-all” earning management approach; unlike the developed cultures, where R&D expenses and overproduction are extensively used for boosting profits, in Egyptian context they are not valid tools. The findings indicate that the Egyptian political and economic context remarkably affect managers trade-off earnings management approaches, leading executives to prefer operational manipulation compared with others.

This paper extends but adds to the literature by shedding light on the different implications of earning management theories based on the variation in the political, economic and operational contexts of firms; identifying that operational cash flows matter more to managers than accounting profits; focusing on the fact that managers differentiate and compare between three various earning management approaches: accounting techniques, investment activities and operational activities; and showing that changes in political and economic Egyptian context makes operational manipulation favorable to be adopted compared with others. It also overcomes the criticism of New Institutional Sociology Theory.

This study aims to investigate how a knowledge-seeking organization’s awareness of valuable knowledge, and the motivation and capability to acquire the knowledge, influence attempts to acquire the knowledge. This study also aims to identify how knowledge-possessing organizations recognize the possibility of and craft strategies to prevent this knowledge leakage.

A process model is created and an empirical examination is performed to help knowledge-possessing organizations understand and identify situations where potential knowledge-seeking organizations will attempt to acquire valuable knowledge.

Knowledge-seeking organizations must be aware of valuable knowledge, and have the motivation and capability to acquire it in order to attempt to acquire the knowledge. Accordingly, knowledge-possessing organizations can inhibit awareness, motivation and capability of potential knowledge-seeking organizations to stave off and degrade knowledge acquisition attempts.

Employment of the awareness, motivation and capability framework provides a comprehensive approach for researchers to hypothesize and empirically examine the factors most relevant to knowledge leakage. This approach expands the literature on absorptive capacity by increasing emphasis on awareness and motivation with regard to knowledge acquisition.

Employment of the awareness, motivation and capability framework provides managers with the means to comprehensively assess the likelihood that other organizations will attempt to acquire their knowledge. It also helps managers determine efficient and effective ways to inhibit knowledge leakage.

The authors pioneer the application of the awareness, motivation and capability framework to knowledge leakage. The authors subsequently propose a process model and empirically examine the relationships pertaining to knowledge leakage and its prevention.

This paper aims to explain how companies can benefit from their human rights due diligence process to identify opportunities for sustainable development goals (SDGs) activities in an operationalisation of political corporate social responsibility (PCSR).

Combining PCSR, SDGs and business and human rights (BHR) literature, the paper develops an extension of the risk-based due diligence process described by the BHR literature, helping companies identify societal needs to which they may contribute in accordance with PCSR through engaging in the SDGs.

Companies can benefit from resources they already invest in due diligence to identify their adverse human rights impacts, by drawing on the insights gained on broader needs, including human rights, to which they may contribute. This can help them develop appropriate interventions to address local needs and advance their moral legitimacy through assisting in SDG-relevant fulfilment of human rights.

The paper provides theory-based guidance on how companies can assess their capacity for contributing societal value through human rights-oriented SDG interventions. Future empirical research may explore how companies apply the extended due diligence process to assess needs and determine relevant actions.

The paper offers a principle-based analytical approach for integrating the “do no harm” imperative of BHR theory with PCSR’s call for business assistance in the delivery of public goods and the SDGs’ call for business action to “do good’.

This paper enables enhanced business implementation of the SDGs in line with PCSR and human rights theory, especially the emergent field of business and human rights.

This study gives theory-based guidance for companies for SDG contributions based on innovative combination of literatures.

The purpose of this paper is to explore in what way gradually increasing teachers’ theory-based instruction affects the students’ learning outcomes, illustrated by the example of learning how to regulate body tension in the upper secondary school.

In total, 72 students from four classes participated in the study. The way the students were offered to understand “regulation of tension” was designed by variation theory, and the method used was learning study, an iterative process whereby the results from the first lesson are the basis for the design of the next implementation in a new group of students.

There is a significant increased learning outcome in all four lessons, but in Lesson D, where the highest increase (129 percent) was found, all students improved their results. The use of the theoretical framework had effect on the teachers to vary only the most important aspects in the instruction in the last cycle, where the features chiselled out during the study (e.g. heart rate, respiration, muscle tension) were contrasted more clearly, which had an impact on the students’ learning. Based on the theoretical framework, the teachers got more skilled at experiencing what should vary and what should be kept invariant in order to facilitate the students’ learning. In the last intervention, the teachers found one pattern of variation which was more powerful than the previous. In this one, the physical activities were kept invariant, but different responses of the sympathetic nervous system were contrasted, one at a time, to establish knowledge of different bodily responses to tension.

Learning study has mainly been used in subjects such as Mathematics or other theoretical issues but this paper describes in what way learning study can be used in PE. So second, the result of this study contributes to knowledge about how students’ learning outcome in PEH can increase by directing focus on an object of learning rather than actual learning activity. The object of learning in this study is to learn to regulate tenseness and the learning outcomes have been analyzed in the perspective of variation theory.

This study investigates how cruise corporations, which have shown consistent and high growth rates in recent years, address the Sustainable Development Goal 17 (SDG17) “Partnership for the Goals” to meet the UN 2030 Agenda. This study aims to fill the existent gap in the literature, as also highlighted by practitioners in the First Research Conference on Tourism, through the lens of stakeholder theory.

This study focuses on the analysis of partnerships and collaborative governance of cruise corporations’ endeavours to meet the UN 2030 Agenda. This study is supported by the sustainability disclosure framework and stakeholder theory, based on the dependence of resources and descriptive and instrumental approaches to describe, analyse and map, through multi-stakeholder partnerships, the sustainability initiatives and practices adopted by cruise corporations. A systematic manual content analysis has been developed on sustainability reporting published by corporations.

According to the descriptive and instrumental approaches and the dependence resources construct of the stakeholder theory, this study highlights the typology and nature of partnerships with SDGs, and their strategic role in achieving them, although cruise corporations do not highlight in their sustainability reporting the measures of effectiveness regarding the relationship between single partnerships and targets reached for each SDG.

Recommendations at the managerial level are put forward to support cruise corporations’ initiatives and practices to meet UN 2030 Agenda. This study suggests to governors of corporations the cooperation between the cruise industry and institutions at the local, national and international levels for promoting institutional interventions at the infrastructure and economic level.

This study provides further insights into the under-researched topic of sustainability disclosure within the cruise industry, adopting the lens of stakeholder theory from the partnerships’ perspective. To the best of the authors’ knowledge, this is the first study to adopt the analysis of the SDG practices under the lens of the stakeholder theory, based on the dependence of resources and descriptive and instrumental approaches to identify, map and analyse the multi-stakeholder partnerships as an enabling key to meet UN 2030 Agenda in the cruise industry.

After 15 years of research, this paper aims to present a review of the academic literature on the ISO/IEC 27001, the most renowned standard for information security and the third most widespread ISO certification. Emerging issues are reframed through the lenses of social systems thinking, deriving a theory-based research agenda to inspire interdisciplinary studies in the field.

The study is structured as a systematic literature review.

Research themes and sub-themes are identified on five broad research foci: relation with other standards, motivations, issues in the implementation, possible outcomes and contextual factors.

The study presents a structured overview of the academic body of knowledge on ISO/IEC 27001, providing solid foundations for future research on the topic. A set of research opportunities is outlined, with the aim to inspire future interdisciplinary studies at the crossroad between information security and quality management. Managers interested in the implementation of the standard and policymakers can find an overview of academic knowledge useful to inform their decisions related to implementation and regulatory activities.