Search results

This chapter demonstrates that social business models do not meaningfully prioritize or impose accountability to “social good” over other purposes in ways that (a) best protect against owners changing their minds or entry of new owners with different priorities and (b) enable reliable accountability over time and across circumstances. This chapter further suggests a model – a “social primacy company” – that actually prioritizes “social good” and meaningful accountability to it. This chapter thus clarifies circumstances under which existing models might be most useful and are not particularly useful, especially as investors, entrepreneurs, employees, regulators, and others pursue shared, common understandings about purposes, priorities, and accountability.

In this chapter, the approach of radical interactionism is juxtaposed against symbolic interactionism, its older conservative turned rival cousin, to highlight primarily the major differences between them. The five key differences identified are as follows: (1) the major progenitors for symbolic interactionism are Mead and Blumer, while those for radical interactionism are Park and, by default, myself; (2) although radical interactionism presumes that domination and power are always of great importance for understanding human group life, symbolic interactionism assumes that they now have only limited importance for understanding it; (3) radical interactionism makes it mandatory for researchers to examine the role of dominance and power during social interaction, whereas symbolic interactionism makes it only discretionary; (4) while radical interactionism stresses the impact of individuals’ and groups’ unstated assumptions on their interaction with one another, symbolic interactionism de-emphasizes their impact on it; and finally (5) radical interactionism discourages, while symbolic interactionism encourages researchers falling into the trap of linguistic phenomenalism. Thus, unlike radical interactionism, symbolic interactionism facilitates sociologists not only falling prey to linguistic phenomenalism, but also conservative and idealistic biases, while allegedly conducting “value-free research.”

This introduction summarizes each of the papers in Studies in Austrian Macroeconomics. It begins with a brief overview of the core ideas and development of modern Austrian macroeconomics, focusing on its theory of the business cycle. The papers are then discussed by parts, starting with the papers on Austrian monetary and business cycle theory, followed by those addressing the relationship between the US and Canadian economic performance, and concluding with the three papers on the political economy of regulation and crisis.

Purpose – Flooding has become a recurring phenomenal in most cities in Nigeria. The 26 August 2011 flooding disaster which occurred in Ibadan is only an indication of magnitude of flooding problem in Nigerian cities. This chapter examines the impacts, vulnerability factors and disaster risk management framework in Ibadan metropolis.

Methodology/Approach – The survey design was used for the study and covers eleven local government areas (LGAs) affected by the flood. The study utilized both primary and secondary data. The primary data were obtained by physical observation and in-depth interview of affected households. In-depth interview was also carried out with key officials of State Ministry of Environment and Housing. The study also relies on the data from the Oyo State Government Task Force on Flood Prevention and Management report.

Findings – The chapter shows that the 26 August 2011 flood disaster in Ibadan metropolis caused monumental destructions in the city. The continuous construction on flood plains, indiscriminate dumping of refuse, excessive rainfall and deforestation were identified as the main vulnerability factors. The chapter shows that there is no adequate framework for disaster risk management in the city.

Research limitations – About 250 affected households in 11 LGAs were interviewed for the study due to time and budget constraints. This figure is considered meagre considering the number of affected households by the flood disaster. However, the random selection of affected households and key government officials helped to address this limitation.

Originality/value of chapter – The simultaneous identification of impacts, vulnerability factors and disaster risk management framework in the city provides an opportunity for the development of a holistic and proactive disaster risk management strategy in Ibadan metropolis.

Artificial intelligence (AI) is transforming consumers' experiences and how firms identify, create, nurture and manage interactive marketing relationships. However, most marketers do not have a clear understanding of what AI is and how it may mutually benefit consumers and firms. In this paper, the authors conduct an extensive review of the marketing literature, develop an AI framework for understanding value co-creation in interactive buyer–seller marketing relationships, identify research gaps and offer a future research agenda.

The authors first conduct an extensive literature review in 16 top marketing journals on AI. Based on this review, an AI framework for understanding value co-creation in interactive buyer–seller marketing relationships was conceptualized.

The literature review led to a number of key research findings and summary areas: (1) an historical perspective, (2) definitions and boundaries of AI, (3) AI and interactive marketing, (4) relevant theories in the domain of interactive marketing and (5) synthesizing AI research based on antecedents to AI usage, interactive AI usage contexts and AI-enabled value co-creation outcomes.

This is one of the most extensive reviews of AI literature in marketing, including an evaluation of in excess or 300 conceptual and empirical research. Based on the findings, the authors offer a future research agenda, including a visual titled “What is AI in Interactive Marketing? AI design factors, AI core elements & interactive marketing AI usage contexts.”

Design an innovative Flipped classroom’s Delivery through virtual laboratory.

The fundamental framework of the present investigation is a Participatory Action Research (PAR) design. By merging the impetus of “action.” with the inclusiveness of “participation,” PAR establishes a “network” for collaborative teaching or research. PAR is pertinent to our research because it facilitates the participation of infrastructures and individuals in formulating a critical community. This community encourages critical self-reflection, promotes accountability, redistributes authority, and cultivates confidence in research. PAR fosters constructive transformation in educational environments by utilizing participants' combined insights and experiences to establish a structure for substantive dialogue and proactive measures.

As virtual laboratories are becoming essential in 21st-century science education, we found groundbreaking evidence that can support our novel approach to enhance the quality and equity in education. Our results show that virtual labs engage scientific goals and practices, develop scientific literacy, foster scientific inquiry and problem-solving, and promote metacognition. The effects of the virtual laboratory can develop high self-efficacy and positive attitudes among students. It improves students' laboratory performance, which we noted from laboratory activities, simulations, and long exam results.

The study offers groundbreaking account to depict epistemic fluency aided by virtual laboratory.

This chapter investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large corporate taxpayers belonging to the finance, manufacturing, and service sectors. Applying multilevel logit models based on real tax office and survey data from Bangladesh, it is found that the filing compliance of large corporate taxpayers is influenced by penalty, tax audit, and taxpayer services, while reporting compliance is influenced by tax audit, criminal prosecution, and tax simplification. In the case of payment compliance, two coercive instruments – penalty and tax audit – have been found to be statistically significant. However, when sector characteristics are considered, the extent of the influence of these instruments, and, in some cases, their statistical significance changes. This suggests that the effectiveness of tax compliance instruments, among other things, largely depends on the sector affiliation of corporate taxpayers. Overall, this study establishes that corporate sector plays an important role in the effectiveness of tax compliance instruments, with the caveat that findings might be different if working definitions of the study variables were measured differently.

The purpose of this paper is to report on use of the IEC80001 standard, Application of Risk Management for Information Technolody (IT) Networks Incorporating Medical Devices, to deploy a wireless alarm management solution in a long-term care home facility.

The standard suggests the use of a unique responsibility matrix and a continuous quality improvement approach for analysis, evaluation and control of risks. A unique leadership committee and workgroup were formed to develop processes and procedures for integrating medical devices with IT systems; as well as execution of the project itself. The leadership committee oversaw the phased approach of assessing the technology, the clinical environment, proponent technology-based solutions and a specified risk management file. The project expanded its scope beyond the standard to include a risk focussed analysis of clinical workflow to evaluate the usability of the solution.

The standard focussed approach identified numerous risks associated with the technical and network solution and the future state workflow. Medical devices proved to be the most limiting technology needing to be incorporated into the solution. Although faced with a daunting list of network related risks, it was concluded that all residual risks would have been acceptable. The analysis of the future state workflow identified various risks related to usability (human factors), battery management and the absence of additional operating dollars for supplementary staffing duties and new operational expenses.

To the best of the authors knowledge, this paper is the first one to detail the process of following the IEC80001 standard in Canada. It offers insight into building an organizational framework around the standard and identifies gaps that should be considered by executive and project sponsors before proceeding with a project.

Recent years have witnessed an increasing number of cities develop strategies. The discourse of strategic management has become an obligatory point of passage for many city managers. This paper starts by posing an ostensibly simple question: why do cities need strategies? The commonsensical answer to the question is: because cities compete with each other. This paper aims to problematise the seemingly natural link between cities, competition and strategy. It also aims to explore the role that calculative practices play in creating city league tables that, in turn, function as the a priori condition that generates competition between cities.

This paper is interdisciplinary and draws on the related disciplines of accounting, organization theory and strategy. The argument unfolds in four steps: first, it briefly provides some theoretical background for analysis and relates it back to strategizing and accounting as a calculative practice; second, it scrutinizes league tables as an a priori of competition; third, it discusses the implications of the argument for city management and critical accounting; finally, it concludes with a discussion of the power effects of those calculative practices that shape strategizing in cities through the production of competition.

This paper argues that city strategizing is best understood as a set of complex responses to a new competitive arena, one rendered visible through calculative practices, manifested through city rankings. The paper makes five key contributions: one, league tables reduce qualities to a quantifiable form; two, league tables create an order amongst an heterogeneous ensemble of entities; three, league tables stimulate the very competition they claim to reflect; four, once competition is accepted, individual players need a strategy to play the game; and five, league tables have important power effects that may result in unintended consequences.

The paper contributes to understanding how calculative practices relate to strategy; it explores the organizational environment in which city managers strategize; in addition, it discusses the problem of civic schizophrenia.

The paper seeks to open up an agenda for studying city management, strategy and accounting.