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Unionization is generally thought to improve employee welfare through higher compensation and benefits. However, managers of unionized firms have incentives to manage earnings downward to avoid sharing rents with unionized workers, which may explain why empirical findings on the association between unionization and employee compensation are mixed. This paper develops an analytical model incorporating earnings management into the relationship between newly unionized firms and employee compensation.

The authors develop an analytical model that relies on Nash bargaining theory and signal jamming (Stein, 1989; Fischer and Verrecchia, 2000; Dye and Sridhar, 2004) and model a setting where newly unionized workers' collective bargaining power increases substantially. The authors' model analyzes the relationship between newly unionized firms and employee wages and benefits while incorporating firms' incentives to engage in earnings management.

The authors find that newly unionized firms are more likely to engage in income-decreasing earnings management to avoid paying higher salaries and wages to workers. Further, the authors find that this association is more pronounced when (1) the correlation of firms' earnings across periods is higher, (2) the cost of earnings management is lower and (3) firms' earnings are more volatile.

This is the first paper to analytically model the effect of new unionization on firms' earnings management and workers' welfare. The authors' model offers new cross-sectional predictions that have not been tested in the prior literature. Specifically, the authors show that newly unionized firms are more likely to engage in income-decreasing earnings management; when earnings are more highly correlated, the cost of earnings management is lower and earnings are more volatile. The authors' findings may be relevant to regulators and policymakers.

The purpose of this paper is to study management processes within successful societal entrepreneurship to further understand the role of management in customer value creation.

Management in three successful societal entrepreneurship initiatives has been studied. Data have been collected through interviews, direct observation, participant observation and documentation. Management tasks, activities and behaviours have been identified and analysed from a system view.

The result presents essential management processes important for societal customer value creation, their input, output and main focus. Some management processes are inter-related and are sometimes part of another management process. The management seems driven by “need”, “opportunity”, “interest” and “demand”, when creating societal customer value. From a system perspective, management has an indirect role in societal customer value creation and is important for possibilities to create societal customer value. Both the initiative and the surroundings have been found to be of importance to the management’s scope for contributing to societal customer value creation.

The study provides the possibility to understand and learn from management, the management processes and their role in societal customer value creation. Thereby, it describes how to successfully provide customer value to society and work with societal, environmental and sustainability issues.

Based on a conceptual framework drawn from the original SERVQUAL model, the purpose of the paper is to explore the question of which service‐quality dimensions are deemed to be important by inbound tourists visiting a peripheral tourist location in Sweden.

Using questionnaires and interviews, Italian and British tourists visiting a peripheral tourist location in northern Sweden are studied in three phases: before the tourist experience, during the experience, and after return home.

Difference in the tourists' perceptions of the importance of various quality dimensions are identified before and after the tourism experience. Many similarities are identified between the needs and expectations of Italian and British tourists, although some differences also emerge.

Tourism managers should recognise that the needs of their customers can be influenced by: the time at which these needs are assessed; and cultural differences between nationalities.

This chapter asks how we can understand the managerial practices in open innovation, a recently popularized way of organizing innovative work. Open innovation implies opening up the borders of the organization, creating a context where conventional steering and managerial tools no longer apply. Utilizing a collaborative research approach, following an open innovation collaboration over 8 years, this chapter outlines the managerial practices that direct the collaboration. These practices are important for meaning making and identity creation in the collaboration and can be understood as a form of authorship, a continuous intervention strategy to manage, develop and change the organizational context.

The purpose of this paper is to portray social learning in cluster initiatives (CIs), namely, to explore, with the lens of the communities of practice (CoPs) theory, in what ways social learning occurs in CIs and discover how various CoPs emerge and evolve in CIs to facilitate a collective journey in their learning process. Subsequently, the authors address the following research questions: In what ways does social learning occur in CIs? How is social learning facilitated through the emergence and evolution of various CoPs in CIs?

The study applies the abduction approach for the interpretation of the collected data and attempts to create the best explanations for the observations on the basis of the CoP theory. The qualitative study of four CIs helped to identify various ways that social learning occurs in CIs and the role of the identified CoPs in the process. Social learning is portrayed as a collective journey within and between CoPs, where the interactions of their members deepen their level of involvement and help them to enhance learning in their CoP.

The paper shows ways that social learning occurs in CIs and describes the role of CoPs. It identifies three types of CoPs in CIs: participants, cooperators and locomotives. Additionally, it documents different ways of social learning in CIs, namely, one-way or two-way information transfer and raising awareness; demonstrating and inspiring; or motivating and educating. It also shows that while potentially every member of a CI has access to these practices, only a limited number of members are actually involved. Social learning in CIs is selective and some CI members accept their role as more peripheral in their CI.

The research shows the application of the CoP theory to the analysis of social learning in CIs, a peculiar type of clusters. It describes how CoPs in the studied CIs varied in terms of the occurrence of learning. Furthermore, it reveals how social learning related to the level of involvement of CI members, namely, with an increase of involvement, the members formed more selective CoPs and strengthened their social learning. Nevertheless, the qualitative approach in the study and the specific sample of the CIs chosen for the analysis do not allow a generalization of the findings.

Although in different CoPs social learning occurs in different ways, at each stage of the development of CIs, the learning process is carried out on the basis of interactions created among members. Therefore, it is important to support the “soft” forms of cooperation within CIs – involving members in activities and developing interactions. In addition, to ensure the growth of their entire CI, coordinators should create conditions for the development of existing CoPs into higher forms, which better support learning. They should also adopt boundary-spanning roles between various CoPs to strengthen social learning in CIs.

The literature on CIs, which are peculiar forms of clusters, is still underdeveloped. The research fills in the gap concerning the ways social learning occurs in CIs. It shows that selectiveness can be observed in this process, and emphasizes the role of interactions developed through CoPs and the benefits offered by them. The study applies the CoP approach. Consequently, it expands the theoretical base in view of the generally lacking studies on social learning in CIs in the literature on clustering. Because the CoP theory has rarely been applied in the management literature, it also augments this specific field.

The purpose of this paper is to explore how legacy organizational identity and death relate to each other and, thereby, contribute to closing the gap in knowledge on organizational identity constructions in times of death.

The paper opted for an exploratory study relying on primary data from in-depth narrative interviews with 20 organizational members of a bank that went bankrupt. The primary data, as well as documents like websites, newspapers, magazines, booklets, minutes, and reports, were complemented by secondary interviews with other members of the financial industry.

The paper finds that members of a dead organization construct a bankruptcy narrative that is also a legacy organizational identity narrative including a legacy organizational identity transformation and several identities that have positive and negative aspects and are conflicting but integrated into a coherent narrative. Furthermore, the paper provides empirical insights on how members of a dead organization draw upon their legacy organizational identity to justify their (lack of) past interpretations and responses to an unfolding bankruptcy. Finally, it provides empirical evidence on ways that legacy organizational identity from a dead organization play a substantial role in a living organization.

Because of the chosen research approach, the research results may lack generalizability.

The paper holds insight that can help practitioners understand members of a dying organization – including the ways they come to form and perform in a new organizational context; an understanding that is a prerequisite for helping and supporting these members in coming to perform satisfyingly in the new organization.

This paper addresses an apparent gap in the literature on identity and death; exploring identity narratives in a bankrupted bank, the paper considers constructions of legacy organizational identities in times of disruptive death.

When Eugene O'Neill died, theatre critic Brooks Atkinson said of him, “A giant writer has dropped off the earth….He shook up the drama as well as audiences and helped to transform the theatre into an art seriously related to life.” (New York Times, 30 December 1953).

Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and interpretations of the life of Woody Guthrie.