Search results

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. The authors challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

This chapter reviews the evidence on the role of physicians in shaping inequalities in access to and utilisation of healthcare. The authors examine three types of physician decisions that can influence inequalities in access and utilisation: location decisions, decisions to work in the public and/or private sector, and decisions or behaviours in the doctor–patient encounter. For each, the authors summarise the issues and empirical evidence on possible policies to help reduce inequalities in access. Future research to reduce inequalities should focus on changes to health systems that influence physician decisions, such as health insurance expansions, the public–private mix and financial incentives, as well as physician training and policies for a more diverse physician workforce.

This study deals with changes in European Union's (EU's) trade potential in Machinery (HS 84–85) and Transportation (HS86-89) products.

The study uses a Structural Gravity model, Poisson Pseudo Maximum Likelihood (PPML) estimation together with panel data for the years 2002–2018 and a two-step procedure that employs predicted values of bilateral trade to compare potential to actual trade.

Results for Machinery products suggest a potential to expand trade with existing Regional Trade Agreements (RTAs) in the American continent, and countries of the IGAD region in Africa. In Transportation, a high trade potential with RTAs is found in the Americas, Africa and the Middle East. Policy suggestions concentrate on opportunities for enhancing trade relations through trade liberalization and agreement proliferation.

There are no studies to date, that examine “collective” measure of EU trade potential, that treats the EU as a single country. Changes in existing opportunities to expand trade, common for EU members, are of special interest for policy formulation, especially after the recent turmoil presented by the Global Financial Crisis (GFC) and the Greek Economic Crisis (GEC). Treating the EU as a single entity, is necessary for the formulation of an effective, common, EU trade policy. This study concentrates on the manufacturing sector to examine existing opportunities for the EU to expand trade, after the GFC and the GEC. This article deals with Machinery (HS 84 and 85) and Transportation (HS 86 through 89) products as they comprise a significant part of total EU exports, reaching 41% of total exports in 2016. Finally, this study offers a unique illustration of results through trade potential heat maps.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

Entrepreneurial ecosystems (EEs) research has focused on high-growth scale-up entrepreneurship, whereas the role of EEs in nurturing the ventures of marginalised groups like migrant women entrepreneurs (MWEs) has often been elided from extant discussions. This research explores how the EE's structure, policies and programmes advance diversity, equity and inclusion to foster MWEs, and MWEs' contribution to the dynamics and sustainability of the host country's EE based on EE actors' perspectives. We contribute to EEs' diversity, equity and inclusion, which are important but neglected social aspects of sustainable EEs.

The qualitative data was collected through thematic interviews with EE actors, including NGOs and entrepreneurial support-providing organizations based in Finland. The collected data was complemented by interviews with MWEs, archival data and published supplementary materials on ecosystem actors.

EE structure, policies, programmes and individual agency, coupled with MWEs' proactivity in lobbying the necessary actors in the required places for their interests, enhance their businesses' development. There were both impeding and fostering dynamics, which may have idiographic and contextual features. Evidently, by being occupied in various sectors, from science, technology, engineering and mathematics (STEM) to socially beneficial niche service sectors, MWEs contribute to the host country's EE dynamics not only through their productive entrepreneurship but by enriching the ecosystem's resource endowments and institutional arrangements.

We argue that exploring the gender and inclusivity aspects of EEs as the accommodating context is particularly relevant, given that the United Nation's sustainable development goals 5, 8 and 10 aim to improve women's empowerment at all levels, promoting sustained, inclusive and sustainable economic growth, and ensuring equal opportunities and reduced inequalities within the population. Inclusion and embeddedness in EEs positively affect diversity and sustainability in the host country. Theoretically, our contribution is twofold. First, by exploring female migrants' entrepreneurial experiences within the EE based on EE actors' perspectives, we broaden the research on inclusivity in EEs and gender aspects and enrich the research on their societal impact, which has received scant attention from scholars. More specifically, we contribute to EE research with (1) a novel understanding of MWEs and EE elements, their interconnections and dynamism, (2) identifying previously ignored elements shaping MWE and (3) providing EE actor insights into the co-creation of EE for MWE. Second, by analysing the impact of MWEs' businesses on the host country's EE, we contribute to calls for research on MWE contributions to its economic environment.

Local governments use taxes on future increases in property values to pay for current economic development through tax incremental financing (TIF). TIF is a powerful tax tool used to spur improvements to a designated area. Proponents of TIF argue that it allows local governments to make investments without affecting previously established government and school district programs. Detractors argue that because the TIF designation denies existing overlapping districts (e.g., schools) the benefits of increases in property values, TIF can have a negative impact on a community. Empirical evidence on the economic and fiscal effects of TIF is mixed. This paper describes the potential costs and benefits associated with the use of TIF and then summarizes prior research on outcomes associated with this widely used property tax program.

This analysis of chat reference transcripts assesses differences in how librarians and graduate assistants (GAs) incorporate teaching strategies in responding to chat reference inquiries in social sciences, health sciences, humanities, STEM and business/economics at a large, public R1 university in the United States.

Researchers with disciplinary assignments in five different subject domains conducted qualitative analysis of a purposive sample of 982 transcripts of chat interactions during four semesters in 2021 and 2022.

Some form of information literacy instruction (ILI) occurred in 58% of the transcripts, with slightly less teaching occurring in social sciences inquiries than in other subject areas. Of transcripts that included teaching strategies, search procedures predominated, followed by a mix of concepts and procedures, and the least with concepts only. Chat providers taught concepts specific to social sciences, health sciences and humanities, but not to STEM or business.

The study compares transcripts at one institution; findings may be most applicable to large, research institutions that seek to incorporate ILI in online reference services.

Chat reference training should include best practices for ILI relevant to specific subject domains for providers without background in those disciplines and recommendations for referrals to subject specialists.

Existing ILI literature does not address the question of how chat providers teach concepts rooted in a specific subject domain or offer a comparison of teaching strategies employed in different disciplines, by librarians versus GAs or staff.

Internet search is a $120bn business that answers lists of search terms or keywords with relevant links to Internet webpages. Only a few companies have sufficient scale to compete and thus economics of the process are paramount. This study aims to develop a detailed industry-specific modeling of the economics of internet search.

The current research develops a stochastic model of the process of Internet indexing, search and retrieval in order to predict expected costs and revenues of particular configurations and usages.

The models define behavior and economics of parameters that are not directly observable, where it is difficult to empirically determine the distributions and economics.

The model may be used to guide the economics of large search engine operations, including the advertising platforms that depend on them and largely fund them.

The purpose of this paper is to assess the possibility of asymmetric impact of monetary policy on housing permits issued in each state of the USA.

The methodology and approach are based on the linear ARDL and nonlinear ARDL approach to error-correction modeling and asymmetric cointegration.

The linear models predict that money supply impact housing permits in 28 states in the short run and only nine states in the long run. However, the asymmetric effects are far more pervasive, highlighting the restrictive nature of the linear model. The results from the nonlinear model show at least one lag of positive and/or negative changes in money supply significantly impacts housing permits in nearly all states. Even in the long run, housing permits in 32 states share a long-run relationship with positive and/or negative changes in money supply. The authors also find contractionary monetary policy has a greater influence on housing permits in most states compared to expansionary policy.

For the first time, the authors use state-level data and asymmetric approach to assess the impact of monetary policy on house permits issued in each state of the USA.