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This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.

Increasing longevity and lower birth rates put pressure on the sustainability of pension systems. This compels countries to reform pension schemes. Different countries opt for different types of reforms. This article examines the scope of possibilities for a pension reform in two countries with distinct institutional and ideational setup: Finland and France.

The authors utilise the framework of different modes of justification presented by Boltanski and Thévenot to reveal the reasoning used in pension reform discussions in both countries. The authors study expert reports to analyse how nationally constructed ideas and local institutions frame and shape the different logics and justifications.

In Finland, the approach to pensions is dominated by industrial and market justifications. The pension system is institutionally separated into two different blocks: one addressing poverty and the other income maintenance. The separation enables the prevalence of these logics and makes it easier to promote reforms that emphasize efficiency and individual responsibility instead of income distribution. The French report is concentrated around civic and domestic dominated justifications by stressing solidarity and the role of pension systems connecting individuals and generations together. Any reform needs to consider these issues.

The article uses a novel research design to study pension reform processes. The article distinguishes the roles that ideas and institutions have in shaping expert reasoning and reform options. The authors show how ideas and institutions form a mutually reinforcing loop which helps to explain path-dependency in pension systems.

Education is a key institution of modern society, long recognized for its central role in the reproduction of inequities and with the potential to challenge them. Schools behave as their systems are designed. Achieving equity and excellence is not possible through attempts to fix “the school” or educators. Principles of systemic design that incorporate equity and excellence are needed to increase the likelihood of desirable outcomes.

Using the social contract as a design principle, this paper systematically builds an empirical model of school provision aimed at equitable excellence.

Equitable excellence in school provision is possible if choice is available across geolocation and socio-educational (dis)advantage, schools have autonomy over fiscal, personnel and curricular matters, public accountability is linked to academic outcomes and social impact, all moderated by the quality of teaching.

Data-driven empirical modelling is particularly attractive to policy makers, systemic authorities and researchers when theory (of all varieties) does not yield the necessary insights to support the functionality and effectiveness of systems to deliver equitable outcomes at scale. Empirical examples can be used to test the explanatory power of the novel model – and refine it when necessary.

The empirical model and threshold question are the genesis of a common language for assessing relevant costs and benefits of initiatives for government and system designers. Significantly, establishing a threshold question and tests of legitimacy and strength to accompany the novel model provides a more principled way of prioritizing the competing demands on public investment in education.

Establishing a threshold question and tests for legitimacy and strength to accompany the novel model provides a more principled way of prioritizing the competing demands to accompany.

Horse racing occupies a significant but separate part of sports gambling provision. The historical importance of horse breeding as well as employment effects have been used to justify the necessity of betting revenue in the horse sector. In the Nordic countries, these arguments are used to organise horse racing separately from other sports betting. In this context, horse racing, and particularly trotting, remains a lucrative sector for horse owners and producers of racing. The current study focuses on the production chains and financial interests behind horse racing in the Nordic countries. We use financial statements and annual reporting of Finnish, Norwegian and Swedish horse betting companies to determine who benefits financially from racing, what kind of production-related interests are involved and whether horse racing produces surplus to societies or merely maintains its own function. The results are discussed in light of the intertwined organisation of horse racing in the Nordics and the role of horses and animal welfare in the production of racing.

This paper aims to propose and assess a framework to analyse the institutionalization of Industry 4.0 (I4.0) through a framing analysis.

The framework was developed by combining the institutional approach with orders of worth, drawing insights from a comprehensive literature review. To assess it, the authors conducted a qualitative analysis of annual reports from companies with the largest market capitalization over a six-year period and interviewed union representatives in Spain and Sweden.

The framework comprises five dimensions (industrial, market, civic, green and connectionist). The empirical results reveal that companies consistently frame I4.0 with an emphasis on industrial and market perspectives. In contrast, unions place a stronger emphasis on civic issues, with Spanish unions holding a more negative view of I4.0, expressing concerns about working conditions and unemployment.

The proposed framework brings interesting insights into the dispute over the meaning of I4.0. Although this empirical study was limited to companies and unions in Sweden and Spain, the framework can be expanded for broader investigations, involving additional stakeholders in one or more countries. The discussion outlined using the varieties of capitalism approach is relevant for understanding the connection between the meso and macro levels of this phenomenon.

In navigating the landscape of I4.0, managers should remain flexible, and ready to tailor their strategies and operations to align with the distinct demands and expectations of stakeholders and their specific institutional environments. Similarly, policymakers are urged to acknowledge these contextual intricacies when crafting strategies for implementing I4.0 initiatives across national settings.

Based on the empirical findings, this study underscores the importance of fostering social dialogue and involving stakeholders in the implementation of I4.0. Policymakers and other stakeholders should take proactive measures, tailored to each country’s context, to mitigate potential adverse effects on labour and workers.

The study presents a novel framework that facilitates the systematic comparison of I4.0 framing by different actors. This contribution is significant because the way actors frame I4.0 affects its interpretation and implementation. Additionally, the aggregate analysis of results enables cross-country comparisons, enhancing our understanding of regional disparities.

This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), issued by the International Sustainability Standards Board (ISSB).

A thematic content analysis was used to capture investor views expressed in their comment letters submitted in the consultation period (March to July 2022) in comparison to the ex ante position (issue of draft standards, March 2022) and ex post summary feedback (ISSB staff papers, September 2022) of the ISSB.

There was investor consensus in support of the ISSB and the development of the draft standards. However, there were sites of dissonance between investors and the ISSB, notably regarding the basis and focus of reporting (double or single/financial materiality and enterprise value); definitional clarity; emissions reporting; and assurance. Incrementally, the research further highlights that investors display heterogeneity of opinion.

The ISSB standards will provide a framework for future sustainability reporting. This research highlights the significance of such reporting to investors through their responses to the draft standards. The findings reveal sites of dissonance in the development and alignment of draft standards to user needs. The views of investors, as primary users, should help inform the development of sustainability-related standards by a global standard-setting body apposite to current policy and future reporting requirements, and their usefulness to users in practice.

To the best of the authors’ knowledge, this paper makes an original contribution to the comment letter literature, hitherto focused on financial reporting with a relative lack of investor engagement. Using thematic analysis, sites of dissonance are examined between the views of investors and the ISSB on their development of sustainability reporting standards.

This article aims to analyze the strategic work of Polish entrepreneurs in the furniture industry following the political changes in 1989. The authors examined how these entrepreneurs transitioned from local craftsmen or importers into leaders of international manufacturing companies and how their strategizing contributed to the unprecedented growth of the Polish furniture sector.

The authors examined extant data, specifically biographical interviews conducted with 11 prominent leaders in the Polish furniture industry (Hryniewicki, 2015, 2018). They analyzed within a theoretical framework that integrates J.C. Spender’s theory of strategic management with Barry Johnson’s concept of polarity management. Polarity is a way of understanding and managing interdependent, opposing pairs of values or perspectives that give rise to conflict.

The analysis reveals key patterns of strategic challenges at the level of human agency, history and sense-making. The authors identified four key polarities: life and business, knowledge presence and absence, concordance and discordance, and instrumental and non-instrumental sense-making.

The polarity concept illuminates the interplay of agency and determinism in strategic decision-making, offering valuable insights for methodology and a deeper understanding of Poland’s furniture industry.