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The purpose of this paper is to define the factors of innovativeness in the context of employee involvement and study how these factors could be affected by an employee-driven innovation (EDI) process.

This study follows a quantitative approach through a survey. The survey data were collected from a case organisation, where employees designed an innovation manual in a participatory process to support their daily innovativeness.

According to the results, the EDI manual process can assist the organisation in developing their ideation and organising structures. The employees felt that their ideas were appreciated more after the innovation manual process. Understanding about innovation and innovativeness was also increased. In between two survey rounds, the focus of the most urgent development targets had shifted from internal idea management practices towards customer ideas, cooperation and appreciation of different ideas. This indicates that the internal innovation system has to work before it is reasonable to involve other stakeholders.

The study presents an empirical example of an employee-driven process in the context of public sector healthcare. It increases understanding about the importance of employee involvement in the innovation manual development process and how this process affects the factors of innovativeness.

The objective of this paper is to develop practice and theory from Augusto Boal's dialogue technique (Image Theatre) for organisational use. The paper aims to examine how the members in an organisation create dialogue together by using a dramaturgical storytelling framework where the dialogue emerges from storytelling facilitated by symbolic representations of still images.

The study follows the lines of participatory action and art‐based research. The data are collected from 13 dramaturgical work story storytelling sessions in four different organisations. The research design belongs to the tradition of research‐based theatre, which implies artful inquiry, scripting and performance in research.

The paper presents a model for organisational dialogue. The model illustrates the dramaturgical storytelling of work story which influences problem shifting in a positive way.

The limitations of this study are related to the scope of the research. The Scandinavian cultural context facilitates an open, bottom up process. More case studies in different kinds of environments should be conducted. In the future it might be advantageous to conduct more longitudinal studies on how organisations can nurture continuous dialogue.

Work story as a dialogue practice facilitated members from the same occupational groups to share experiences with each other and construct common interests by investigating unstructured and uncertain social situations at work.

The paper combines research fields that explore art‐based initiatives within organisations, workplace learning and innovation research.

The objective of this paper is to understand the success factors of mobile operators.

Explores the business practices of leading carriers in Japan, South Korea, China, Europe and the USA.

The paper finds several common characteristics in the more successful markets including a handset design and quality of service that are aligned with the operators' service concepts, effective billing systems, reasonable prices, and targeted marketing strategies. While these internal factors can be easily copied by a mobile operator, it is found that there are additional, external factors such as the existing customer base and its preferences, government policy, technological constraints and value chain dynamics that can greatly affect the transferability of a mobile operator's business model to another market.

The findings present opportunities for further research including the possibility of developing a new theory into which factors are more difficult to transfer and why.

The practical implications of this paper are that operators who wish to pursue profitable business models need to take into account the factors of a successful business model and which ones are easily transferable in their respective markets and which ones are not.

The paper is unique in that we compare the business models of mobile operators across five different countries.

The paper aims to quantitatively investigate vacant industrial land valuation accuracy in China, given the importance of the industrial market as an underlying pillar to promote urban growth especially in emerging economies.

In China, the government formulates a Land Benchmark Price (LBP) to serve as a price reference point to sell land rights. To gain an in-depth understanding of the valuation practice by LBP, this paper uses correlation analysis to investigate the varying dynamics between the transaction-based prices and LBP appraisal-based estimates. Furthermore, a margin of error examination investigates the distortion in LBP land appraisals, with an amended LBP presented to improve the accuracy of the current LBP method.

Different influencing factors are identified to impact the actual market transaction prices and the LBP construction, leading to a large discrepancy in industrial land appraisals. A systematic problem is recognised that the construction of the LBP follows urban bid curve theory, whereas the land transaction prices do not, demonstrating that an urgent LBP update is needed to capture the market dynamics for industrial market.

The paper sets out discrepancies in valuation accuracy surrounding the application of the LBP valuation approach in China. This has practical implications for valuers in terms of raising their awareness of the deficiencies in the approach and the pitfalls they need to guard against in their appraisals. It also has implications for developers and investors who rely on valuer appraisals to assess the viability of land purchases; hence, they need to express caution in the appraisal advice sought. Finally, the results demonstrate to the standard setters how they need to modify the LBP equations to better capture market dynamics.

The paper examines valuation accuracy in transitional economies, through valuation differentials between appraised price and the transacted price. The value of the work lies in the analysis of the fundamental differentials between market price and appraised value, which is of importance to investors/developers, practicing valuers, as well as government officials responsible for setting the valuation standards.

The purpose of this paper is to provide an overview of behavioral pricing research, including the identification of the primary areas studied and a summary of the core findings in each based on previous literature.

This research examines 613 articles on the ISI Web of Science database and focuses on marketing journals that discuss behavioral pricing. The reviews of these articles use traditional literature review and research profiling methods.

The main subareas in behavioral pricing this study identifies are the price–quality relationship, reference price, price awareness, price elasticity estimation and price fairness. In general, the behavioral pricing field is relatively new, and all subareas would benefit from additional research.

For pricing researchers, this study offers integrative insights into the field based on previous literature and identifies the main contribution and main topic of each. The study also offers suggestions for new research ideas.

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.

The purpose of this paper is to conceptualise “Learning Jam” as a way of organising space, time and people through arts-based pedagogies in work-based learning. This form of encounter originated in Finland to challenge functional silo mentality by prioritising polyphony. Through the use of a “kaleidoscopic pedagogy”, arts-based initiatives are used to collectively and subjectively reconsider practice.

The research design is grounded in one of a series of Learning Jams co-created by practitioners from the field of arts and arts-based consultancy and academics from the field of arts, arts education, innovation and management, learning and development. The focus was on exploring the value of each participants work-based learning practice through the lens of an Arts Value Matrix. Rancière’s critical theory was used to frame the exploration. The research questions asked; what are the ingredients of this creative, transformative learning space and in what ways can the polyphonic understandings that emerge in it impact on work-based learning?

Findings of this study centre around alternative ways of being in a learning setting where we do not defer to the conventional figures of authority, but collectively explore ways of organising, where the main idea is to lean on something-which-is-not-yet.

A key research implication is that teaching in this context demands reflexive and dialogical capabilities for those who hold the role of organising and facilitating spaces for learning and transformation. The main limitation is in stopping short of fully articulating detailed aspects of these capabilities.

The originality and value of the practice of Learning Jam is that managers and artists explore the potential of operating as partners to develop new ways of working to realise organisational change and innovation.