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The purpose of this paper is to explore the adverse incentives at the front end of government-funded projects with concentrated benefits and no liabilities for the privileged groups. In particular, the author discusses the risk of perverse incentives of the types typically found in the development aid sector that results in counterproductive outcomes.

The paper uses a simple conceptual framework based on agency theory. A qualitative, case-based approach with purposive sampling was chosen for the empirical part of the study. Eight Norwegian projects were selected because incentive problems were to be expected, and one development aid project served as a reference case.

The paper finds that low strategic project success corresponded well with the terms of financing. There were clear indications of agency problems, in three cases to the extent that the incentives turned perverse. The paper concludes with a discussion of relevant measures to prevent the emergence of perverse incentives.

The paper contributes to an improved understanding of the incentives related to public project initiation and selection, which is an under-researched topic and generally not included in formal project governance schemes. The research should therefore be useful to scholars as well as practitioners within the field of project governance.

Large class sizes are becoming the norm in higher education against concerns of dropping learning qualities. To maintain the standard of learning and add value, one of the common strategies is for the course convenor to proactively monitor student engagement with learning activities against their assessment outcomes and intervene timely. Learning analytics has been increasingly adopted to provide these insights into student engagement and their performance. This case study explores how learning analytics can be used to meet the convenor’s requirements and help reduce administrative workload in a large health science class at the University of New South Wales.

This case-based study adopts an “action learning research approach” in assessing ways of using learning analytics for reducing workload in the educator’s own context and critically reflecting on experiences for improvements. This approach emphasises reflexive methodology, where the educator constantly assesses the context, implements an intervention and reflects on the process for in-time adjustments, improvements and future development.

The results highlighted ease for the teacher towards the early “flagging” of students who may not be active within the learning management system or who have performed poorly on assessment tasks. Coupled with the ability to send emails to the “flagged” students, this has led to a more personal approach while reducing the number of steps normally required. An unanticipated outcome was the potential for additional time saving through improving the scaffolding mechanisms if the learning analytics were customisable for individual courses.

The results provide further benefits for learning analytics to assist the educator in a growing blended learning environment. They also reveal the potential for learning analytics to be an effective adjunct towards promoting personal learning design.

This study aims to explore how small and medium-sized accounting practices (SMPs) make sense of and position themselves against the changing demand for services. It is argued that changing demand for services from pure compliance to advisory acts as a trigger for sensemaking among SMP owners.

A qualitative multiple case study research approach is adopted, including semistructured interviews with key informants from seven Norwegian SMPs as well as document analysis.

The findings suggest that there is heterogeneity in the small practitioner segment of the accounting profession in making sense of changing demand for the nature of services. Three different situations emerged due to sensemaking, thus, the three distinct positions. Metaphors, namely, chameleons, turtles and bulls, are used to represent the positioning of SMPs. The sensemaking of actors as an adaptation led them to act as chameleons while distancing and resistance resulted in their positioning as turtles, and bulls, respectively.

Despite the richness of data indicating a clear variation in interpretation among actors, the study is case based, with a limited number of SMPs, and caution should be exercised when generalising its conclusions.

The centrality of people as a driving force for positioning among SMPs and diversity among SMPs in value creation provide insights for both SMPs and their customers.

This study highlights the meaning and patterns of value creation and the positioning of accounting firms according to their sensemaking within an under-studied segment of the accounting profession.

The purpose of this paper is to extend the knowledge on business model transformation (BMT) by developing an integrative framework for BMT dilemmas, including strategies for shaping and stabilizing market structures.

The study uses a case-based approach, with data from the Swedish electric utility industry.

The findings uncover practices related to both shaping and stabilizing market structure. The study contributes with insights for firms to overcome the BMT dilemma. Shaping strategies involve disruptive innovations while stabilizing strategies concerns incremental improvements in existing structures; by balancing these efforts, firms can find ways toward successful BMT.

With a focus on incumbent firms and the balancing act of BMT in a network, the study covers areas that have scarcely been addressed in the existing literature. Even though most business model literature has focused on shaping consumer markets, the need to consider BMT as a dual-directional process in an industrial context is emphasized in this study.

The purpose of this paper is to contribute to the limited body of empirical knowledge on the impact of Lean Six Sigma (LSS) program implementations on organizational performance in financial services by investigating how antecedents of Lean Six Sigma program success (motivations, selected LSS methods and challenges) affect organizational performance enhancement via LSS program performance.

A sample of 198 LSS professionals from 7 countries are surveyed. Structural equation modeling (SEM) is performed to test the questioned relations.

This study’s findings comprise: (1) LSS program performance partially mediates the relationship between motivations for LSS implementation and organizational performance, (2) selected LSS method applications has a fully (mediated) indirect impact on organizational performance, (3) LSS implementation challenges also have an indirect (mediated) impact on organizational performance and (4) LSS program performance has a positive impact on organizational performance.

The findings of this research predominantly provide nuances and details about LSS implementation antecedents and effects, useful for managers in advising their business leaders about the prerequisites and potential operational and financial benefits of LSS implementation. Furthermore, the paper provides evidence and details about the relationship between important antecedents for LSS implementation identified in existing literature and their impact on organizational performance in services. Thereby, this research is the first in providing empirical, cross-sectional, evidence for the antecedents and effects of LSS program implementations in financial services.

Today logistics is an ever-growing multi-billion-dollar business, and logistics operations have been increasingly outsourced to specialised players. The intended aim of this paper is to offer a multi-method approach for estimating the size of the national logistics outsourcing market by building upon financial-reporting data of logistics service providers (LSPs).

The proposed approach is structured into four steps, clustered around two main stages: framework setting and data collection, and processing. A combination of methods is offered, including a review of academic literature and secondary sources, focus groups, interviews and data extractions from national databases.

The proposed approach is meant to be replicable in different countries, thus allowing for comparison amongst markets. With reference to a specific country and year, the following outputs are provided: market size in terms of the number of players and generated turnover – total and split by LSPs type – and market concentration measures. A practical application of the proposed approach to a specific context, i.e. Italy is finally offered.

The study focusses on the logistics outsourcing market and considers financial-reporting data from LSPs, avoiding the need for introducing assumptions about the value of logistics operations for shippers. The proposed approach can contribute to strengthening the accuracy of LSPs' market analyses, and supporting the development of national policies by local governments. The adoption of multiple methods brings rigour and reliability to the study. Finally, high flexibility is ensured, as the method may be adaptable over time to cope with future changes in the logistics landscape.

Inscrutable machine learning (ML) models are part of increasingly many information systems. Understanding how these models behave, and what their output is based on, is a challenge for developers let alone non-technical end users.

The authors investigate how AI systems and their decisions ought to be explained for end users through a systematic literature review.

The authors’ synthesis of the literature suggests that AI system communication for end users has five high-level goals: (1) understandability, (2) trustworthiness, (3) transparency, (4) controllability and (5) fairness. The authors identified several design recommendations, such as offering personalized and on-demand explanations and focusing on the explainability of key functionalities instead of aiming to explain the whole system. There exists multiple trade-offs in AI system explanations, and there is no single best solution that fits all cases.

Based on the synthesis, the authors provide a design framework for explaining AI systems to end users. The study contributes to the work on AI governance by suggesting guidelines on how to make AI systems more understandable, fair, trustworthy, controllable and transparent.

This literature review brings together the literature on AI system communication and explainable AI (XAI) for end users. Building on previous academic literature on the topic, it provides synthesized insights, design recommendations and future research agenda.

This paper aims to conceptualize supply market orientation (SMO) for the purchasing and supply chain management function and discusses how SMO capabilities are developed and how their application differs within and across firms. This research can thus be used as a blueprint for the development of a SMO capability that accommodates a firm’s unique contextual antecedents’ profile.

The qualitative research design comprises five in-depth case studies with 43 semi-structured interviews with large manufacturing and service firms.

SMO is defined as the capability to exploit market intelligence to assess, integrate and reconfigure the heterogeneously dispersed resources in purchasing and supply chain management in a way that best reflects the peculiarities of a firm’s supply environment. The empirical analysis shows that although SMO capabilities are configured similarly, their application varies across and within firms depending on the characteristics of a firm’s purchasing categories and tasks. Hence, reactive versus proactive SMO application is contingent upon firm-level and purchasing category–level characteristics.

The study uses the dynamic capabilities view as a theoretical background and provides empirical evidence and theoretical reasoning to elaborate and endorse SMO as a dynamic capability that firms need to have to compete in a complex and dynamic environment. The study provides guidance for supply chain managers on how to successfully develop and deploy a SMO capability.

Higher education institutions and their lecturers are strategic agents and main drivers that contribute to circular economy transition. This requires them to understand the key circular economy competencies and how to integrate circular economy holistically into their curricula with the suitable teaching and learning approaches. This study aims to support them by providing an overview on the characteristics of education for the circular economy (ECE) and suggestions to lecturers to further develop their curricula.

The data consisted of scientific articles (n = 22) describing circular economy courses in higher education. Qualitative content analysis with quantitative features was performed on the selected articles to answer the research question.

The findings confirm that the system’s focus is the key issue in ECE. However, to integrate circular economy holistically into the curricula, ECE should be implemented more widely in the context of different industries and market contexts to find innovative teaching and learning approaches. The demand side needs to be incorporated in the courses, as systemic transformation is also about transforming consumption. All levels of implementation and circular economy objectives should be included in courses to promote systems thinking. In addition, innovative forms of real workplace interaction should be increased.

As ECE has started to emerge as a new field of study, this article provides the first integrated overview of the topic.

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.