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This study investigates the impacts of return channel type on the relationships between return service quality (RSQ) and customer loyalty (CL) in an omnichannel retailing environment.

Data comes from Chinese customers having a return experience in omnichannel retailing that uses the channel type of both buy-online-return-in-store (BORIS) and buy-in-store-return-to-online warehouses (BSROW). The authors use the structural equation modeling to test the hypotheses and the bootstrapping method to test the mediation and moderation effect.

For BORIS channel, satisfaction of customer returns (CRS) partially mediates the relationship between convenience and CL, and fully mediates that between CL and responsiveness, transparency and competence, respectively. For BSROW channel, CRS partially mediates the relationship between responsiveness and CL, and fully mediates that between CL and convenience, transparency and competence, respectively. The mediation effects indicate that omnichannel customers may feel more satisfied due to higher omnichannel fulfillment (responsiveness and convenience) and omnichannel trust (transparency and competence) provided by retailers. Return channel type moderates the relationship between RSQ-convenience and CL. The results show the different expectations between BORIS and BSROW customers in the return process.

This paper serves as a pioneering study to apply cognition-affect-behavior paradigm into the field of return management in omnichannel retailing.

The findings suggest retailers develop their strategies on customer returns and post-sales service quality improvement in the omnichannel. Also, retailers should develop an integrated return system across channels to provide convenient service to BORIS customers and quick response to BSROW customers.

Studying return service management in the omnichannel from customer's cognition appraisal, this study contributes to the literature of the reverse service management by bringing in the effect of omnichannel type to explore the relationship between RSQ and CL.

The authors study how enabling perceptions (flexibility, reparability and internal and global transparency) of a budgetary control system are formed, and whether enabling perceptions empower lower-level managers and make them form less negative attitudes about red tape in the organization. This study research is warranted because of the lack of knowledge on how perceptual variation in flexibility, repairability and transparency of a control system within an organization, where managers experiencing the same control system design, can be explained.

Survey data with answers from 211 managers from a large local government organization in Sweden is analyzed with structural equation modeling.

The extent to which the budget system is perceived as having enabling qualities (being flexible, reparable and transparent) is explained by the safeness of the individual manager's psychological climate. This climate is characterized by trust and fairness perceptions in upper management. In turn, enabling perceptions positively affect a sense of psychological empowerment and reduces attitudes toward red tape in the organization.

The authors contribute by identifying an important factor explaining individual-level variability in enabling perceptions of control systems within organizations. Compared to previous research that has taken an interest in the organizational-level climate, the authors theorize about and investigate (parts of) the individual-level psychological climate as an explanation of within-system variability.

This paper aims to investigate the emergence of the enabling characteristics of new budgetary practices and their implications for the role of controller.

The longitudinal perspective of this qualitative case study is based on interviews of controllers and managers involved in budgetary work. This study monitored the four enabling characteristics of management control, namely, repair, internal transparency, global transparency and flexibility (Adler and Borys, 1996), related to the new budgeting practices in one global paper company.

The findings of the study demonstrate that the implementation of rolling forecasting was a major attempt at “repair” to remedy the incompleteness of accounting information, which made controllers experts in producing and delivering more realistic forward-looking information in the organization. The increasing internal and global transparency of new budgetary practices enabled controllers at various levels of organization to develop new competences, which helped controller network to build a holistic view of the totality of control and supply more relevant information in organization. Moreover, the inherent flexibility of the system was a major condition for improving organizational effectiveness in budgetary work. However, the study shows that the controller’s attitude towards enabling formalization is not necessarily positive if the system is not aligned with professional mindset and competence.

This study adds to the understanding of the complementarity between new developments of budgeting and controller role by addressing the enabling uses of management control systems, which have the potential to enhance the controller role change.

This chapter seeks to reassess the film GoldenEye (Campbell, 1995), and its highly successful (Impellizeri, 2010) videogame adaptation GoldenEye 007 (Rare, 1997), in light of the concept of the Hegemony of Play (Fron, Fullerton, Morie, & Pearce, 2007), which seeks to critique the dominance of the hypermasculine ‘gamer’ identity in videogame culture (a persona GoldenEye anticipates in its problematic character Boris Grishenko).

Since the gamer is bound up in the very technological materiality of videogames as a medium and an industry (Dyer-Witheford & de Peuter, 2009), central to this discussion is the significant yet highly ambivalent role technology continues to play in the Bond films, both extending and threatening (Leach, 2015; Nitins, 2010) Bond’s natural male skill and intuition (McGowan, 2010). Indeed, GoldenEye is a particularly salient study since many suggest Brosnan to be the most technologically adept (or dependent) of the Bonds (Rositzka, 2015; Willis, 2003), and I will argue that the film and game together explore just what happens when Bond’s implacable force meets the immutable technological object, providing a fascinating lens through which to read the larger technocultural shifts embodied in the transition to the immaterial economies of cognitive capitalism (Hardt & Negri, 2001) and their potential to disrupt traditional, patriarchal gender configurations (Haraway, 1991; Hayles, 2005; Plant, 1998; Wajcman, 2004).

Core to this is a critical reading of the game’s popular multiplayer mode, where exploration of whether technology can be understood to potentially level the gender playing field (Jones, 2015) or whether the fact that such technology is always already encoded as masculine (Chess, 2017) ultimately undercuts this ambition.

This study draws parallels between the Major and Johnson eras to reclaim a discursive space beyond the media and political battlefields to examine long-term systemic failure of government PR.

As part of a wider study into government communications from 1979 to date, this paper draws on evidence from government archives from the 1990s, as well as contemporary accounts, official documents, media accounts, memoirs and biographies, to examine the PR record of two Conservative administrations divided by three decades.

News management during the Major premiership is worth serious scrutiny, not just as an interlude between two media-friendly Prime Ministers, Thatcher and Blair, but in comparison to Boris Johnson's struggle to contain the news narrative between 2019 and 2022. Both administrations experienced terminal reputational crises during their closing years but their means of managing the news were counter-productive and damaging to public trust (65).

Does this failure in public communication illustrate a systemic dysfunction in government-media relations and, if so, what is the role of government PR in these circumstances?

This article uses a comparison between fixed and moving variables associated with two very different administrations to identify the causes of ongoing systemic failure in government communication.

Professor Boris Ischboldin has devoted a lifetime of productive scholarship to economic science. By virtue of his native gifts and a highly cultured background he has attained to a breadth of scholarship which is reminiscent of that giant of modern economics, Joseph Schumpeter. Ischboldin's linguistic skills have enabled him to acquire an uncommon familiarity with the works of economists that is truly international in scope, and that is one factor which prompts me to compare him with Schumpeter. Among the results of his efforts are an approach to, or school of, economics which he chooses to call the School of Economic Synthesis. It involves, among other things, a synthesis of various approaches to analysing economic realities—approaches whose various practitioners often tended to regard their own as the one correct and only legitimate method. In less skillful hands, or perhaps because of less charitable hearts, diversity often resulted in a kind of tension that was not always creative, as well as a mutual exclusiveness and even scholastic in‐tolerance which put an unneeded burden on the progress of the science. With Professor Ischboldin and the co‐founder of the School of Economic Synthesis, Arthur Spiethoff, variety became instead the basis for complementary creativity! Thus, such disparate figures as David Ricardo and Wesley Mitchell, or Leon Walras and John Commons find themselves embraced into a single schema that Ischboldin calls, “a theory of economic laws and methodology”.

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

Recent research begins to explore how organizations of informal workers function, and succeed or fail. Using cases of domestic-worker movements in Mexico and the United States, we seek to extend this research by adding historical analysis of the movements’ evolution through a cross-national analysis of movement differences. We draw on concepts from the social movement and intersectionality literature. Historically, the two movements have been propelled by multiple streams of activism corresponding to shifting salient intersectional identities and frames, always including gender but incorporating other elements as well. Comparatively, the US domestic-worker movement recently has had greater success due to superior financial resources and more facilitative political opportunities – advantages due in part precisely to intersectional identities resonant with potential allies. However, this relative advantage was not always present and may not persist. Social movement concepts and intersectional analysis thus help understand both historical changes and cross-national contrasts in informal-worker organizing.