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Although educators would likely agree that values and ethics are important in all disciplines, they have particular importance for practice-oriented fields. These applied professionals need to solve complex social problems that require the application of ethical standards and value perspectives. While the importance of value-engaged practice is known to the applied field, there is little research and conversation about how values can be integrated into teaching. This chapter synthesizes values-education approaches in various practice-based disciplines such as public administration (PA), program evaluation, social work, and public health. This chapter draws from empirical and theoretical works as well as the authors' experiences developing, participating in, and conducting values-based research on professionals and professional education.

The COVID-19 pandemic and recent disruptive events are affecting firms’ operations and supply chain networks on a large scale, causing disturbances in supply, demand, production and logistics activities. Although supply chain resilience (SCR) research has received large attention in recent years, the purpose of this paper is to offer an original contribution by exploring how complex configurations and interactions between SCR strategies and capacities can lead to resilience.

This study investigates the configurations of SCR strategies and capacities using a fuzzy-set qualitative comparative analysis.

First, the findings reveal different SCR strategy configurations through the lens of absorptive, reactive and restorative capacities to achieve resilience. Second, this study applies the contingent resource-based view (CRBV) perspective to interpret how organizations can achieve resilience before, during and after a disruptive event. Third, it offers an analysis of different groups of organizations, based on the adoption of different SCR strategies and capacities.

This study identifies a set of equifinal SCR strategies and capacity configurations that can be implemented to cope with a disruptive event and lead to resilience. It also enriches the research addressing the consecutive phases of SCR investments, developing the CRBV perspective. In our results, five solutions describe organizations that invest in absorptive capacities, representing an ex ante readiness.

This study uncovers how government interventions, in terms of stringency and support, shape coronavirus disease 2019's (COVID-19) detrimental impact on organizations' performance. Specifically, this paper studies whether stringency and support play complementary or substitutive roles in lowering COVID-19's impact on organizations' performance.

The authors gathered primary data from USA manufacturing companies and combined this with secondary data from the Oxford COVID-19 Government Response Tracker (OxCGRT) to test the proposed model with structural equation modeling (SEM).

The results show that the stringency approach increases the detrimental impact on both operational and financial performance, while economic support (to households) and fiscal spending (to organizations) work differently on lowering the impacts of COVID-19. Further, these combinative effects only influence the firm's operational performance, albeit in opposite directions.

This study advances the knowledge of government interventions by examining stringency and support's direct and interaction effects on firm performance as a result of the COVID-19 pandemic. The findings contribute to the literature by uncovering the unique roles of both supportive policies, thus differentiating economic support (to individuals/households) from fiscal spending (to organizations) and providing important academic, managerial and policy insights into how government should best initiate and blend stringency and support policies during the COVID-19 pandemic.

With the recent proliferation of AI, organisations are transforming not only their organisational design but also the input and output operational processes of the hiring process. The purpose of this paper is to explore the organisational and operational dimensions resulting from the deployment of AI during talent acquisition process.

The authors conducted semi-structured interviews and meetings with human resources (HRs) professionals, recruiters and AI hiring platform providers in Sweden. Using an inductive data analysis rooted in the principles of grounded theory, the study uncovered four aggregate dimensions critical to understanding the role of AI in talent acquisition.

With insights from algorithmic management and ambidexterity theory, the study presents a comprehensive theoretical framework that highlights four aggregate dimensions describing AI’s transformative role in talent recruitment. The results provide a cautionary perspective, advising against an excessive emphasis on operational performance driven solely by algorithmic management.

The study is limited in scope and subject to several constraints. Firstly, the sample size and diversity are restricted, as the findings are based on a limited number of semi-structured interviews and meetings with HRs professionals, recruiters, and AI hiring platform providers. Secondly, the rapid evolution of AI technologies means that the study’s findings may quickly become outdated as new advancements and applications emerge.

The results provide managers with actionable information that can lead to more precise and strategic management practices, ultimately contributing to improved organizational performance and outcomes. Plus, enhancing their ability to make informed decisions, optimize processes and address challenges effectively.

The results signal both positive and negative impacts on employment opportunities. On the positive side, AI can streamline recruitment processes, making it easier for qualified candidates to be identified and hired quickly. However, AI systems can also perpetuate existing biases present in the data they are trained on, leading to unfair hiring practices where certain groups are systematically disadvantaged.

By examining the balance between transactional efficiency and relational engagement, the research addresses a crucial trade-off that organizations face when implementing AI in recruitment. The originality lies in its critique of the prevailing emphasis on e-recruiting.

This review paper, using a systematic literature review (SLR) approach, aims to unravel the various system-wide waste in the construction industry and highlight the connectivity to construction phases, namely men, materials, machines, methods and measurement (5M) and impacting factors.

This study used an SLR approach and examined articles published since the 2000s to explore the connectivity of system-wide waste to construction phases, 5M and impacting factors. The results are given in table forms and a causal loop diagram.

Results show that the construction and demolition (CD) waste research carried out from various perspectives is standalone. The review identified ten types of system-wide waste with strong interlinks in the construction industry. The finding highlights connectivity between wastes other than material, labour and time and the wastes' impacting factors. Further, the review results highlighted the solid connectivity for construction phases, 5M, and impacting factors such as productivity (P), delay (D), accidents (A), resource utilisation (R) and cost(C).

SLR methodology limitations include not keeping in phase with the most updated field knowledge. This limitation is offset by choosing the range for literature review within the last two decades. This literature review may not have captured all published articles because the restriction of database access and search was based only on English. Also, fruitful articles hiding in less popular journals may not be included in the well-known database that was searched. Researcher bias of the authors and other researchers that authored the articles referred to is a limitation. These limitations are acknowledged.

This article unravels the construction system-wide waste and the waste's interlinks, which would aid industry understanding and focus on eliminating the waste. The article highlights the connectivity of system-wide wastes to 5M, which would help better understand the causes of the waste. Further, the paper discusses the connectivity of system-wide waste, 5M and P, D, A, R and C that would aid the organisation's overall performance. The practical and theoretical implications include a better understanding of waste types to help capture better data for waste reduction and productivity improvement. The operating managers could use the tracking of wastes to compare estimated and actual resources at every process stage. This article on system-wide waste, 5M and P, D, A, R and C, relationships and their effects can theorize that the construction industry is more likely to identify clear root causes of waste now than previously. The theoretical implications include enhanced understanding for academics on connectivity between waste, 5M and P, D, A, R and C that the academics can use and expand to provide new insights to existing knowledge.

For the first time, this article categorised and highlighted the ten types of waste in construction industries and the industries' connectivity to construction phases, 5M and impacting factors.

This study investigates the impact of supply chain governance (SCG, which includes relational governance and contractual governance) on supply chain resilience (SCR) using the information processing theory. Moreover, the study also examines the mediating role of information processing capability and the moderating role of digital technology (DT) deployment.

A total of 288 questionnaires were collected from the Chinese manufacturing industry, and hierarchical regression was used to empirically test the proposed model.

This study reveals that SCG positively impacts SCR. Moreover, information processing capability plays a mediating role between SCG and SCR. Furthermore, the breadth of DT deployment positively moderates the effect of relational governance on information processing capability, and the depth of DT deployment positively moderates the effects of both relational governance and contractual governance on information processing capability.

This study offers a novel perspective that helps to understand the importance of the supply chain-wide information acquired by SCG in respect of improving SCR. Furthermore, this article extends the application of information processing theory by providing empirical evidence of the mediating role of information processing capability and elucidating the moderating role of DT deployment.

This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests that individuals search for meaning when an event occurs. In this setting, the authors explore how the overall (assurance vs advisory) or specific (e.g. risk management and evaluating internal controls) focus of IAF activities influences perceived EA reliance on the IAF’s work.

The authors first explore the research question with data extracted from a broad, longitudinal survey conducted triennially by the national chapters of the Institute of Internal Auditors in Austria, Germany and Switzerland. The data includes responses from 2014, 2017 and 2020 administrations of the survey. The authors conduct a parallel survey with practicing EAs attending two training sessions of a European office of a global network firm. Hypotheses were tested using ordered logistic regression.

Among the chief audit executive (CAE) participants, the authors observe that a balanced or primarily assurance-related purpose of the IAF, relative to a primarily advisory-related purpose, is associated with higher perceived EA reliance. The authors observe similar perceptions of the extent of reliance among the EA participants.

With a unique data set of practicing internal auditors from three countries, coupled with a sample of EAs, to the best of the authors’ knowledge, this study is the first to examine differences in EA reliance across the IAF’s primary roles. The study relies on data from three European countries, which differs from prior EA reliance literature with a largely North American focus. Further, comparison between perceptions of EAs and CAEs is a novel approach and this paper’s findings suggest that perceptions of CAEs could be a reliable proxy for EA-intended behavior.

This study aims to examine the relationship between institutional logics and specifications quality, and how this relationship is mediated by the legitimacy of the procurement process and stewardship behaviour.

This study draws on insights from institutional logics theory, and legitimacy and stewardship behaviour literature. We conducted an extended literature review to gain a comprehensive understanding of “institutional logics” and their manifestations in organizational contexts, utilizing the 2000–2024 data collected from the EBSCO, Scopus and Web of Science databases, complemented with Google Scholar. We gather that institutional logics manifest in several forms, and that while some organizations may thrive on a single logic, in certain contexts institutional logics can manifest in combinations – “multiple logics or hybrids”. Based on this understanding, we developed testable research hypotheses, predicting the influences of institutional logics – professional logic, efficient service logic and delivery (market) logic, on legitimacy, stewardship behaviour and specifications quality. We then carried out an empirical study, adopting a quantitative cross-sectional survey design with a self-administered questionnaire to test the hypothesized relationships. The empirical data were obtained from 162 procuring and disposing entities in Uganda and analyzed using the partial least squares structural equation modelling technique.

The study findings reveal that institutional logics exert a strong positive effect on the legitimacy of the procurement process and on stewardship behaviour, which, in turn, both positively influence specifications quality.

The study findings have implications for theory and practice. The study findings provide useful insights that support the conceptual and theoretical development of institutional logics theory and applications in procurement literature. In addition, the study findings enhance procurement managers’ understanding of the mechanisms through which institutional logics can foster specifications quality. However, considering the fact that the study was conducted in a single country context, and focused on the public sector only, the findings of the study might not be generalizable globally.

This study contributes to established knowledge about quality management and procurement by examining the legitimacy of the procurement process and stewardship behaviour of those involved in procurement processes as mechanisms through which procuring entities are able to use institutional logics to enhance specifications quality. In addition, the study highlights areas for future research that may be explored to increase understanding of the value of institutional logics in ensuring specifications quality, and the link between specifications quality and the general performance of procuring entities.

The COVID-19 epidemic caused significant disruptions to numerous supply chains. In order to enhance the resilience of supply chains, Collaboration (CO), Information Alignment (IA), and Big Data Analytics Capability (BDAC) have emerged as contemporary strategies within the humanitarian context. This study was conducted to explore the mechanism via which the effect of BDAC, IA and CO on Humanitarian Supply Chain Resilience (HSCR) in the humanitarian space could be optimized through Organizational Flexibility (OF).

A model of six hypotheses was developed based on the Organizational Information Processing Theory (OIPT). Data from 127 supply chain managers in humanitarian organizations were used to test the hypotheses. The analysis employed both descriptive and inferential statistics using SPSS version 26 and Smart-PLS version 3.

The study revealed that BDAC, IA, and CO individually influence supply chain resilience in the humanitarian setting while OF did not moderate the relationship between BDAC, IA, CO, and HSCR.

It is essential that humanitarian stakeholders prioritize factors that could increase supply chain resilience by employing contemporary BDA technologies, effective information flow, and collaborative strategies to set up a robust humanitarian SC system that could help lessen the impact of disasters.

This presents interesting insights that advance theoretical debates on how CO, IA, and BDAC under varying levels of OF could influence SCR in the humanitarian context. The paper further offers some useful guidance to managers in relief organizations who desire to build resilient supply chains by leveraging BDAC, collaboration and information alignment. Finally, the paper may also provoke future humanitarian scholars to replicate the study using different approaches.

The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting associations.

The authors conceive of accounting associations' magazine front covers as a setting for “identity performance” (i.e. a scenery through which identity dimensions are intentionally communicated to target audiences). The authors examine pre-merger and post-merger associations' identity performances that took place between January 2011 and December 2020 and identify 21 broad themes that the authors interpret in terms of identity logics (i.e. professionalism/commercialism) and audience focus (society/association members), underscoring (dis)similarities in identity performances pre- and post-merger.

The authors' analysis reveals distinct identity performances for the different segments of the pre-merger accounting profession and for the post-merger unified accounting association. Identity logics manifest differently: a commercial logic dominated for two of the associations and a professional logic dominated for the third. Identity fluidity was evident in the merged association's shift from commercial toward professional logic when the association ceased publishing one magazine and introduced a new one. Society rather than associations' members dominated as a target audience for all associations, but this focus manifested differently. Post-merger, identity performances continued to focus on society as the audience.

The authors highlight the Goffmanian identity performances (Goffman, 1959) taking place via accounting associations' magazines. The authors adopt a segment perspective (Bucher and Strauss, 1961) that demonstrates that commercialism does not trump professionalism in all segments of the profession. For the first time, the authors juxtapose identity logics (professionalism/commercialism) and targeted audiences to better understand how these facets of accountants' identities compare between segments.