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The purpose of this paper is to explore leadership succession in families in business. Although there is a vast amount of research on leadership succession, no attempt has been made to understand this phenomenon by using an intergenerational learning approach. By applying the Double ABC–X model, the authors discuss how resilience is developed through intergenerational learning during family leadership succession in business.

Based on a single case, the authors define pre- and post-event parameters of the business family under study and use the Double ABC–X Model as an analytical framework. Individual and pair interviews, as well as a family firm workshop, were undertaken following an action research approach using multiple interventions. The qualitative data were collected by reflective journals, field notes and observation protocols. Finally, the authors analyze the data according to a circular deconstruction strategy.

The authors find specific pre-event stressor parameters related to mutual mistrust, independent decision making and non-strategic transmission of power, knowledge and responsibility from predecessor to successor. The intervention based on the intergenerational approach during the post-crisis phase focuses on problem solving and coping within the new situation of co-habitation among the two generations. The intergenerational learning approach based on pile-up of demands, adaptive resources and perception is the source of family adaptation. Additionally, the power of the narrative to reflect past events and project the future seems to the point where the family starts developing resilience.

The way family businesses deal with critical and stressful events during leadership succession may lead to intergenerational learning, which is a source of resilient families. The authors apply the Double ABC–X model to understand family leadership succession in business and further develop it to explain how families develop resilience.

This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.

This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.

The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.

The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.

The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.

The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.

The purpose of this paper is to analyze the aftermath of business failure (BF) by addressing: how the individual progressed and developed new ventures, how individuals changed business behaviors and practices in light of a failure, and what was the effect of previous failure on the individual’s decisions to embark on subsequent ventures.

The authors resort to qualitative methods to understand the aftermath of BF from a retrospective point of a successful entrepreneur. Specifically, the authors undertook semi-structured interviews to six entrepreneurs, three from the north of Europe and three from the south and use interpretative phenomenological analysis.

The authors found that previous failure impacted individuals strongly, being shaped by the individual’s experience and age, and their perception of blame for the failure. An array of moderator costs was identified, ranging from antecedents to institutions that were present in the individual’s lives. The outcomes are directly relatable to the failed experience by the individual. The authors also found that the failure had a significant effect on the individual’s career path.

While predicting the failure of healthy firms or the discovery of the main determinants that lead to such an event have received increasingly more attention in the last two decades, the focus on the consequences of BF is still lagging behind. The present study fills this gap by analyzing the aftermath of BF.

This paper aims to consider the relationship between urban events and urban public space, asking whether cities have enough space for events and whether events have enough space in cities.

Policy analysis surrounding events and festivals in the Netherlands is used to understand the dynamics of urban events, supported by content analysis of policy documents. A vignette of event space struggles in Amsterdam illustrates the contradictions of the event/space relationship.

The research identifies a policy shift in the Netherlands towards urban events from expansive, festivalisation strategies to defensive, NIMBYist policies. It exposes contradictions between protecting space as a living resource and the exploitation of space for regenerative purposes. Three future scenarios for urban events are outlined: conflict and competition, growth and harmony and digitalisation and virtualisation.

Develops scenarios for the future relationship between events and urban space.

Provides an analysis of the recursive spatial implications of the growth of the events sector for cities and the growth of cities for events.

While many studies in family business research focus on mono-causal impacts of succession, the purpose of this paper is to employ a systemic approach to analyze dynamic effects of intra-family succession on multiple business areas in family-run companies.

A system analysis using a participatory approach was conducted for a reference family-run company operating in the horticultural retail sector in Germany. The Vester Sensitivity Model, supplemented with principles from system thinking was used to identify key variables related to intra-family succession.

Expert input and analysis of variable co-occurrence revealed key variables associated with succession such as “strategic planning,” “productivity” and “financial flexibility.” Dynamic interactions among various business areas were identified by simulating interventions in succession trajectories. In particular, key variables such as “conflicts between family and work” and “organizational climate” turned out to be highly sensitive to changes during a succession process.

The concept and design of this system analysis tool will allow practitioners such as company managers and business consultants to better understand complex interrelations within companies and provide additional guidance with regard to critical events like business transfer.

The present study uses system thinking to analyze succession and its dynamic and time-lagged impacts on affected business areas in family-run companies for the first time. Repeated application of the systemic approach presented here to real-world business cases will gradually improve the tool and the quality of information it provides.

Policy for women's entrepreneurship is designed to promote economic growth, not least in depleted rural areas, but very little is known about the contributions of rural women entrepreneurs, their needs or how the existing policy is received by them. Using a theoretical framework developed by Korsgaard et al. (2015), the authors analyse how rural women entrepreneurs contribute to rural development and discuss the implications for entrepreneurship policy. This paper aims to focus on the aforementioned objectives.

The authors interviewed 32 women entrepreneurs in rural Sweden representing the variety of businesses in which rural Swedish women are engaged. The authors analysed their contributions to rural development by analysing their motives, strategies and outcomes using Korsgaard et al.’s framework of “entrepreneurship in the rural” and “rural entrepreneurship” as a heuristic, interpretative device.

Irrespective of industry, the respondents were deeply embedded in family and local social structures. Their contributions were substantial, multidimensional and indispensable for rural viability, but the policy tended to bypass most women-owned businesses. Support in terms of business training, counselling and financing are important, but programmes especially for women tend to miss the mark, and so does rural development policy. More important for rural women entrepreneurs in Sweden is the provision of good public services, including for example, schools and social care, that make rural life possible.

Theoretically, the findings question the individualist and a-contextual focus of much entrepreneurship research, as well as the taken-for-granted work–family divide. How gender and how the public and the private are configured varies greatly between contexts and needs contextual assessment. Moreover, the results call for theorising place as an entrepreneurial actor.

Based on the findings, the authors advise future policymakers to gender mainstream entrepreneurship policy and to integrate entrepreneurship and rural development policy with family and welfare state policy.

The paper highlights how rural women respond to policy, and the results are contextualised, making it possible to compare them to other contexts. The authors widen the discussion on contributions beyond economic growth, and the authors show that policy for public and commercial services and infrastructure is indeed also policy for entrepreneurship.

This paper aims to analyse the effects of events image from host communities’ perspective on the city’s overall image and the intention to recommend the events and the city as a tourism destination.

The research used a bivariate data analysis based on Spearman’s correlation and regression analysis to determine useful variables to predict the intention to recommend the city as a tourism destination. Data collection was face-to-face and online with a non-probabilistic sample of Viseu city residents, the second largest city in the central region of Portugal.

The findings had implications for researchers, governments and stakeholders. From the resident’s point of view, there is a high correlation between the overall city image and the intention to recommend it as a tourism destination. Event image and the intention to recommend the event participation affect the overall city image. Results point out the resident as natural promoters of events and their city if the local events have an appeal that generates their participation. Conclusions indicated that cities need to re-thinking tourism from the citizen’s perspective as staycation is a grown option.

Event image by host-city residents’ perceptions is an underdevelopment theme in the literature, although residents’ participation is essential to the success of most events. Local events can promote tourist citizenship and reinforce the positioning of tourism destinations, associating them with an image of desirable places to visit and live.

Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein.

The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings.

This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words.

The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both “reality” and “language” on the specific application of one common principle to various Member State environments.

This paper aims to identify and determine regional tourism axes in Hormozgan Province, Iran, as a region with significant potential

The research method is quantitative and uses the fuzzy accreditation tool and TOPSIS model; the identification, determination and ranking of regional tourism axes have been performed by analyzing the spatial distribution of tourism attractions in the GIS environment.

The results show that given the capacities of Hormozgan Province, at least 15 axes are recognizable. This paper highlights regional tourism planning as a tool for urban and rural socio-economic development in potential provinces such Hormozgan.

This study provides a number of practical implications for regional tourism development as follows: it identifies some of the most important potential axes in Hormozgan Province, which can be considered as investment areas in the national and regional tourism development strategy. The spatial results of this study could be embedded in all urban and rural developmental plans in the province. Tourism investment should shift its spatial concentration from the spot approach, especially islands and cities, to the axis approach while equipping those axes as comprehensive spatial strategic regional tourism plans. Sectoral tourism in each sector including sports, economy and nature could be planned as if sectoral institutions and organizations are going to develop their own tourism goals.

This study aims at developing an understanding of action pathways when adverse events force micro-enterprises to change their operations.

This qualitative study draws upon empirical data collected from entrepreneurs facing the same adverse event—the COVID-19 pandemic—to build theory on different types of actions that micro-enterprises take and what leads up to these actions.

The findings suggest three types of action pathways. The first pathway is set off by losses stretched out over time and generates open-ended actions. The second pathway is set off by immediate losses and generates survival-oriented actions. The third pathway is set off by potential long-term losses and generates developmental-oriented actions.

This study offers novel insights into action pathways in response to adverse events, heterogeneity of such actions and processes that precede the choice of actions. It also expands the existing literature by showcasing actual actions instead of desired actions, which have already been extensively studied.