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The purpose of this paper is to deepen the global sourcing (GS) phenomenon from the acquiring firms’ viewpoint by analyzing the Italian craft beer sector. This industry has been chosen since it represents a perfect context for the GS activities’ analysis. Notably, different features characterizing this business force Italian breweries to turn to suppliers, located outside their national borders, to purchase the necessary raw materials.

The paper adopts a multiple case study concerning four Italian agricultural breweries located in the Marche region.

Results identify the main motivations, drivers, risks, obstacles and costs related to the adoption of the GS activities, by corroborating a positive interconnection with the GS literature findings.

The main limitation is related to the fact that the study is based on a survey carried out on a specific region and product category. Therefore, future research could analyze other Italian regions and/or different types of products.

The study identifies different gaps characterizing the Italian supply market. Managerially these gaps can be converted into critical opportunities for the future development of the entire Italian brewing sector. Moreover, the results detect several actions the investigated breweries will seek to develop in the near future, which could strongly support the growth of the Italian beer sector.

The study deepens a topic little explored by literature, especially with reference to the supply activities of the Italian agricultural breweries.

Competition is today forcing companies to increase their effectiveness exploiting synergy and learning in product innovation. Most literature, however, is still mainly focused on how product development projects, seen as isolated efforts, are organised and managed. Basing on preliminary results from the Euro‐Australian co‐operation project CIMA (Euro‐Australian co‐operation centre for Continuous Improvement and innovation MAnagement), this paper proposes a model to explain how companies can gain a substantial competitive advantage by facilitating knowledge generation and transfer during the overall product life‐cycle

This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions.

The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is based on 417 valid responses, and the hypothesized relationships are tested using ordinary least square (OLS) regression.

The results indicate that ethics-related courses (ERC), methods of teaching ethics (MTE) and methods of ethics interventions (MEI) have a positive and significant impact on achieving the objective set for EEI in accounting programs.

This study provides valuable insights for accounting educators and professional body managers in developing accounting ethics curricula in universities and professional accounting institutions.

This study involves accounting educators and professionals and applies ethical theories of egoism, deontology and utilitarianism to demonstrate the role of ethical interventions in accounting programs in achieving set objectives from a developing country context.

In the aftermath of the Eastern Japan Earthquake in 2011, the Sendai Framework for Action introduced a new task called ‘Build Back Better (B3)’. This study discusses this new task and proposes an extended framework which strategically includes a pre-disaster period. This extended framework is named ‘Build Back Better, even Before Disaster (B⁴)’. The following points are observed:

SMART Governance under Persistent Disruptive Stressors (PDS) proposed by Okada offers an effective new methodology for systematically studying B⁴ problems.

For the purpose of actual practice and social implementation, we need to set up, then foster and repeatedly activate a communicative place, where participants meet openly, plan and act together step by step.

The place can be very small in size, particularly at the start but needs to be adaptively designed and recreated though a communicative process.

Yonmenkaigi System Method (YSM) serves as a useful media and tool for place-making and process design for involving stakeholders in making collaborative action development towards win–win solutions.

Finally, we consider the Case of the Merapi Volcano region in Indonesia to establish the above points.

This paper aims to analyze idea generation in a public-private collaboration of a Brazilian Government Agency. The authors start from the following research question: How did the process of open creativity occur from collaboration, network relationships and creative practice in the experience of open innovation cycles of the Public Prosecutor’s Office of Pernambuco, Brazil?

The research was characterized as a case study that empirically explored a contemporary phenomenon in a specific context. The authors conducted document research and interviews and used the content analysis technique.

The findings showed that open creativity enabled more efficient idea generation when the public-private partnership was established in a well-structured collaboration network with the private sector of the economy; when it consisted of a heterogeneous group of external collaborators who developed a wide exchange of expertise; and when practical actions were developed to make the creative process more efficient.

The study was limited to a single reality. The study was conducted in a single country and other nations may have social and institutional elements that were not considered in the analysis and that may influence the results in similar studies.

The authors investigated open creativity in the public sector, a field that still has gaps in understanding. The authors focused on social relationships for the generation and improvement of ideas among actors external to the organization involved, a niche that is still little explored in the literature.

Explains how concept mapping taken from the educational world, can help clarify the mess. Asserts that combining this tool with a preliminary step goes a long way towards creating the consensus and harmony essential to the production of acceptable practical solutions. Contends concept maps provide a firm structure for carrying out discussions, negotiations and agreements. Concludes, when trying to achieve a quality improvement, all variables in multitudinous combinations are open for effecting the improvement. A concept map can do much to help visualize the tangle.

The purpose of this paper is to investigate the relationship of knowledge management (KM) with organisational culture, a subject of interest to academics and KM practitioners.

It is based on case study research in the voluntary sector, which is relatively less studied than the commercial or public sectors.

One major finding was that although culture was recognised as an intricate concept, KM programmes were often simplistically intended to “change culture”. Two instances of long-term change were identified. Strong and persistent leadership, with a clear rationale for culture change, and also a well-established technology innovation programme, using local “champions” to help align knowledge programmes with daily work routines, did have an impact on organisational culture.

The findings provide food for thought for practitioners in the voluntary sector. As external pressures and common technology are leading the different sectors to follow more similar work practices, it is likely that the findings of this paper will have relevance also for other sectors, where organisations face similar resource constraints.

The paper provides a thoughtful analysis of data collected over several years that suggests sectoral differences will not be the crucial factor to consider when looking at the impact of KM.

It provides practical examples of what has worked to “change organisational culture” and what has not, as well as ideas for future research.

This study aims to examine the constraints in the issuance of municipal Sukuk in Indonesia and proposed potential solutions and strategies to support its implementation.

This study used the analytic network process (ANP) method with four groups of relevant respondents that comprised representatives from the local government, universities (academicians), experts (practitioners) and regulators.

Four elements support municipal Sukuk issuance: issuer (regional government or municipality), investor, market and infrastructure. The element with the highest score was the lack of commitment from the regional government in issuing municipal sukuk due to leadership change that occurs every five years. Thus, specific regulations that strengthen and regulate municipal Sukuk issuance and the support from the central government are the priority solutions and strategies that should be undertaken to encourage regional governments in issuing municipal Sukuk.

The establishment of specific regulations by the central government that support and strengthen municipal Sukuk issuance is necessary to promote successful implementation. Supports from the central government include tax incentives, accessible licensing processes and bureaucracy aids.

This study extended the literature by examining problems, solutions and strategies for municipal Sukuk issuance in terms of four aspects: the issuer (municipal government), investors, markets and infrastructure. The multiple aspect analyses provided a broader understanding of the lack of municipal Sukuk issuance in Indonesia.

This study aims to develop a new method to treat the numerical singularity at the critical nodes of two skew coordinates, and optimize the leakage of micro herringbone grooved journal bearings (MHGJBs) with this method.

A side leakage numerical algorithm is proposed by using the skew meshes with a virtual node (SMVN) method to evaluate the effects of groove angle, bank/groove ratio, groove depth and groove number on load capacity, friction and side leakage of MHGJB.

The SMVN method is effective in treating the numerical singularity at the critical nodes of two skew coordinates. Besides, a group of optimized parameters of micro herringbone groove is obtained which can not only minimize the side leakage but also improve the load capacity and friction force.

A virtual node method was proposed, which can significantly improve the calculation accuracy in the side leakage model.