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Evidence from previous literature indicates that adopting a new innovative technology has a positive impact on a company’s business performance. Much less work has been carried out into examining whether a technology adoption has impact on corporate reputation. This paper aims to examine the latter topic in a context where social media is the channel used to share news about the introduction of a new technology. The empirical setting of the study consists of five retail companies located in the USA that decided to include Bitcoin as a payment platform.

Twitter data were used to measure how sharing news about the adoption of new technology could affect the reputation of the companies selected, keeping a clear distinction between the volume of data relating to social media responses and the sentiment expressed in the tweets. A panel vector autoregression model was used to incorporate series of data relating to news items, volume and sentiment.

The results show that the news about the adoption of a new technology has a positive impact on both the volume of tech-related tweets and the sentiment expressed in the tweets themselves, although the patterns of these two effects are different. The resulting impact decreases after a few days, both in volume and in sentiment.

The analysis has limitations that future research could address by extending and diversifying the examined companies and the social media used as data sources. The research suggests that managers in medium-sized companies can leverage on the introduction of new technologies that have a direct impact on their customers and gain reputational benefits in terms of immediate visibility.

The research introduces an additional dimension of analysis to the current stream of corporate reputation. Although the literature has already covered the dynamics of response to events on Twitter, by focusing on the adoption of the new Bitcoin technology, the paper provides novel insights.

Corporate social responsibility (CSR) is an increasingly important issue for service brands in fast fashion retailing, as consumers' negative impressions about retailers' CSR activities influence brand experience. Consumers' impressions of CSR efforts arise based on agendas communicated through many channels from different sources. The paper unravels the ‘wrinkles’, i.e. possible mismatches in CSR communication around service brands by studying differences between the three main sources of fast fashion brand-related CSR agendas: Autonomous company communication, news media and social media postings by consumers.

The authors use structural topic modeling (STM) to analyze a corpus of texts focusing on the CSR efforts of three major fast fashion service brands over three years. The texts included 89 items of company communication (CSR reports and press releases), 5,351 news media articles about the brands' CSR efforts and 57,377 consumer generated tweets about the brands.

The STM analysis extracted 26 different CRS-related topics from the texts. Results showed differences in how much the three sources emphasized topics. The brands' own communication puts emphasis on environmental responsibility. News media tended to report on economic issues, treatment of employees and specific CSR-related events. Twitter showed more activity in discussing incident-based and emotionally charged topics.

The results feed into the ongoing discussion about how companies' CSR communication relates to communication in the press and among consumers. The authors highlight themes in the individual topics that are emphasized by the three sources, and discuss how CSR themes emerge in the overall transformative agenda.

The paper highlights how fast fashion service brands can identify and understand different CSR agendas arising around their brand. Insight into such agendas can be used to tailor the brands' communication strategies.

The paper contributes to the understanding of the factors behind fashion service brands' CSR reputation, highlighting how the three main sources of CSR reputation (company reports, news and social media) emphasize different types of agendas.

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

The purpose of this paper is to present an approach to start industry–university (I-U) collaboration through a stepped process aimed at building a portfolio of research and development (R&D) projects.

It devises from an 18-month action-research program held between a multinational automotive manufacturer and the a top-ranked Brazilian university.

The three-stage R&D shared portfolio methodology results from a combined application of quality function deployment-like correlation matrices and roadmapping. A first matrix tackles industry interests and correlates product performance dimensions and components to reveal broad research areas of interest. A second matrix correlates research areas and engineering competences, highlighting the types of the required know-how from the university standpoint. Thirdly, academic experts help to fill a roadmap-like layer with possible collaborative R&D deliverables over time.

Since the study lies on a single experience, extensions to other contexts should be made with care. However, the proposal offers robust rationale and a set of supporting tools to nurture new applications.

Theoretical and methodological reflections help managers tackling the long-standing problem of setting a shared R&D agenda.

Literature on I-U collaboration tends or to over-emphasize the role of technology transfer offices in promoting the partnerships or to seek implications for public policy. This research offers a valuable approach to build shared R&D project portfolio from a managerial viewpoint, filling an academic gap and offering guidance for managers in both sides.

The purpose of this paper is to examine empirically the relevance and impact of a number of factors on the role of local councils in local policy-making in Erbil province/Iraq.

This research theoretically based on literature review and adopted an analytical approach to clarify the related concepts through the policy cycle approach. On the empirical side, the research adopted a descriptive analysis for research questions and used statistical analysis to test the research hypotheses.

The results of the study reveal that variables of the local policy-making process, political factors, interaction patterns and the role of other actors have relevance in the role of local councils. In addition, the study concludes that technical feasibility, budgetary considerations, public opinion, coalition building, civil society, executive bodies, administrative organs and non-governmental organizations have a positive effect on the role of local councils in local policy-making in Erbil province, while interest groups have a negative effect on the role of local councils in local policy-making in Erbil province.

The findings and recommendations of this research can practically use by the local councils to achieve effective local policy, particularly in Erbil province/Iraq.

This research has interesting implications in theory and practice, as it provides several contributions to the literature, as well as the practical contribution for local councils in the local policy-making process.

This paper investigates how power and narratives among actors relate to the process of agenda-setting and deliberation in the context of climate change loss and damage. The focus is to understand how grassroots voices manifest their concerns on intensifying economic and non-economic impacts of climate change loss and damage which affect them.

This paper is based on the case of the Southeast Asia climate change loss and damage workshop in Bohol, Philippines in August 2022. It utilizes lesson drawing as a critical approach by thematic analysis in making sense of the data gathered from the perspectives of participant observers and facilitators.

There are different levels of power and dominant narratives actors in a deliberative process propel in taking a stance over a particular issue towards agenda-setting and policy framing. The power and narratives help actors to maintain and emphasize their position, exercise authority, and to some point, suppress weak voices. Narratives associated with emotions, sentiments, ideologies, and value systems of the grassroots, community leaders, and climate justice movements tend to be devalued by those in a high level of power and authority.

Techno-authoritarian domination explicitly hampers a genuine grassroots involvement in the policy process, especially towards agenda-setting of immediate concerns about climate change loss and damage which affect the public. Critiquing actors’ power and narratives are productive in identifying and propagating the type of deliberative spaces that speak truth to power.

Transitional entrepreneurship in distressed economies is a fairly new concept with respect to new ventures in such challenging economic environments. Formal institutional voids are sometimes held up as a reason for the difficulties present in distressed economies, along with exogenous shocks and other upheavals. In this research, the authors seek to contribute empirically and theoretically as to ways in which formal institutions voids can be filled by a culture developed by transitional entrepreneurs. Indeed, in transition economies, formal institutions need to be enhanced by informal institutions to control corruption and other misbehavior by authorities. Iranian economists emphasize these essential reforms to be able to manage current difficulties, yet top down policies cannot help transitional entrepreneurs benefit from the country’s value-adding cultural heritage to informally address this. To study this, qualitative research methods were used to interpret transitional entrepreneurs’ ideology and ethical routines as the ingredients of a commercial culture that can establish soft law that substitutes for formal institutions. This helps to reduce the disfunctionality of formal institutions in distressed economies.

A thematic analysis interviewing key Iranian entrepreneurs and economists is conducted. Also based on an interpretive paradigm, a hermeneutic cycle has been carried out on selected texts. Results have been verified throughout related literature as to come up with a solid synthesized interpreted outcome.

This paper contributes to theory from a new perspective by discussing transitional entrepreneurship and navigating a distressed economy; in which, ideology and ethics as the ingredients of soft law (Newman and Posner, 2018) are discussed as the base to further develop a commercial culture that fills voids of formal institutions. The formal–informal institutional cycle in distressed economies as the major difficulty entrepreneurs face (Peng and Luo, 2000) is important, because they try to increasingly enhance their move toward a market orientation (Bruton et al., 2008). The authors contribute as to how transitional entrepreneurs can complete this process of adaptation and also the fact that those informal institutions do actually respond to those adaptations. The other contribution is to enrich theories about institutions from the point of view of culture. Knowing these facts helps transitional entrepreneurs, because in distressed communities, formal institutions’ function has an important effect on economic performance (Amorós, 2009). This research’s contributions shed light to help government leaders understand the pros and cons of their actions forced on the industry. As it has been characterized in this research, it can turn in to new formal set of legitimacies (Ahlstrom et al., 2008) to root out corruption and help set the economy on a path to innovation and new venture creation.

Transitional entrepreneurs can depend on the less formal cultural-cognitive aspect of ethics and ideology. These entrepreneurs can be working on the burgeoning private sector, who want to connect with the outside effectively to overcome an economy in distress. Transitional entrepreneurs may face governmental institutional intermediaries as a barrier. Formal intermediaries tend to benefit from inefficiencies caused by hierarchal orders and will improve informality in order to overcome difficulties. In this research, institutional theory from the third pillar of the cultural-cognitive sheds light on transitional entrepreneurship in distressed economies, where inquiry is to fill voids of formal institutions as a process of possible linking between new generated soft law derived by beliefs, ideology and professional morality in order to influence (old) legitimacies. The research’s focus evolves on values transitional entrepreneurs utilize to build informal institutions and then impact further on formal institutions to handle distressed communities. This theoretical background expands on subsections to define conceptual building blocks for the study, essential aspects such as individuals as transitional entrepreneurs, the values they utilize to generate soft law, informal institutions and soft law, to manage voids in formal institutions and legitimacy building aspects in policy agenda setting for transitional entrepreneurship in distressed economies.

Anyone seeking to influence another is a potential leader. Within higher education, determining what an institution should undertake on sustainability can be daunting. Sustainability leaders face labyrinthine, multifaceted sub-cultures, influencers and viewpoints across staff, students, government, business and alumni all with an opinion on whether, how and in what order of priority sustainability should be taken forward. In this paper we take on this challenge by synthesising and critically evaluating core principles and working models for influencing and leading for sustainability in higher education. We identify a series of eight challenges affecting delivery of sustainability and seek to understand how conceptual models and principles in sustainability decision-making and leadership could address these. We draw on the experience of both authors, in tandem with comments from workshop and leadership training programme participants who attended the Environmental Association for Universities and Colleges (EAUC) Leadership Lab training in the UK, as well as reflections arising in a detailed case study from the University of Edinburgh. We bring key insights from theory and practice for the benefits of individuals or teams seeking to influence and persuade key decision-makers to embrace the sustainability agenda.

This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing.

Building from the papers in this special issue, the authors draw on the literature on current development of public sector auditing (such as public sector auditing performance auditing, sustainable development auditing and digitalised public sector auditing) and propose a future research agenda.

The “changing boundaries” of public sector auditing may influence the difficulty for public sector organisations to manage the uncertainties and risks not only associated to corruption but also the public governance development (collaborative, digital and emergency governance). The authors speculate on the role that the “changing boundaries” of public sector auditing can play.

The paper contributes by setting new research avenues for future studies on public sector auditing in a post-new public management context.

Public facilities management (FM) is in the unique position of aligning building projects and FM with the policies of sustainable development at societal level. However, sustainable facilities management (SFM) is an emergent profession, and there is a need to build a code of conduct for SFM in FM organisations. The purpose is to develop and test a workshop based concept for collective building of capabilities targeting in-house FM organisations, in particular public in-house FM organisations.

This research explores the role of public facilities managers and examines how an empowerment process can help FM employees develop collective competences for SFM. The methodologies used are literature review, and a 3–year-long action research process in the Danish local authority, Albertslund, which is internationally recognised for its innovative and green profile.

This paper describes the phenomenon of public SFM imbedded in societal steering paradigms and suggests a framework for a sustainable FM code of conduct. The suggested “Next generation SFM code of conduct” support the employees in taking a proactive strategic position in which translation between politics, strategy, tactics and daily practice becomes the basis for prioritisation and decision-making. The capabilities needed is FM knowledge (including FM know-how, understanding of technologies for sustainability and public governance); it is the FM code of conduct, and it is control of own practice to be obtained through strategies and planning, collaboration and education.

This study is based on findings in a single local authority, why the findings are primary valid for concept development to be further developed and tested. However, the local authority of Albertslund is recognised as a front runner in green FM, why this case, compare to other cases, represents a relatively mature thinking in terms of FM contribution to sustainability at societal level. When this FM organisation express a need for developing collective competences for sustainability in FM, it can be assumed that less mature FM organisations needs it even more. The findings seem relevant beyond public FM organisations.

The produced framework for a sustainable FM code of conduct is useful for educational purposes as well as for strategic decision about FM organisations collective competence profile. The use of workshops for the building of collective competences might be useful for many other organisations and not only public FM organisations.

Public FM organisations manage significant shares of existing buildings and can be a driver for societal change if they have the capabilities. This paper provides an answer to how these collective capabilities can be build within an organisational development process, through dialogue and collective reflections.

This paper is a pioneer in understanding the capabilities needed in FM organisations to take leadership in an integration of sustainability in FM processes.