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Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals and organizations to change. The literature postulates a replacement of traditional organizational careers by “new” career models characterized by dynamism and flexibility. However, the state of the art on careers in MA lacks empirical evidence and has disparate research interests.

In this study, the authors investigate the status quo of careers in MA, key influencing factors and assumed change in such careers. To do so, the authors conducted a quantitative empirical study, based primarily on the careers of 83 graduates of a department offering a MA major at a German-speaking university. Nine qualitative empirical interviews supplement the quantitative findings.

The authors’ findings indicate that while MA careers are changing, the characteristics of the profession are continuing to concur with the traditional organizational understanding of careers. Accumulated professional experience is the key factor to achieving a management position although management accountants tend to become more dynamic in terms of career paths and career understanding. Thus, employment in various functional areas opens new career paths in MA.

The methodology of analysing quantitative and empirical cross-sectional data and the resulting final sample size is too small to guarantee robust statistical inference. Moreover, further interviews would lead to greater data saturation.

The study sheds light on the under-researched question of how careers in MA proceed and develop. This could be of interest for practitioners working with management accountants such as personnel consultants.

This study contributes to the field through its comprehensive consideration of careers in MA in this changed context, thus providing new insights for academia and business practice.

For years, there has been an appalling crisis developing – that of the state of our planet. Humanity has become disconnected from nature, with devastating consequences. We are in an emergency state: a crisis of perception (HRH et al., 2010, p. 6). This paper puts forward a conceptual model for harmony restoration through tourism entrepreneurship.

In developing the proposed framework, the authors have adopted the seven core principles of Richard Dunne of the Harmony Project, inspired by HRH The Prince of Wales’s vision set out in his book “Harmony: A new way of looking at our world”. The authors propose that developing entrepreneurial tourism in respect of the harmony principles would enhance the industry and act as a platform to educate those that engage with it.

In this conceptual viewpoint paper, the authors draw upon the harmony principles to provide a cohesive framework for restoring harmony through entrepreneurship in tourism. The premise of our framework is that for the tourism industry to become more regenerative and transformative, it requires the continuing contributions of the entrepreneurs involved (De Lange and Dodds, 2017; Kirby, 2020).

The suggested framework builds on the work of David Kirby (2020) and epitomises a step toward harmony restoration through tourism and entrepreneurship, thus contributing to future research seeking to explore a novel and encircling approach to regeneration and tourism entrepreneurship. The paper provides a foundation for policy making to promote harmonious entrepreneurship practices in the tourism field.

Suppliers are essential partners in innovation projects, as they own resources, knowledge assets and capabilities that complement those of buying firms. In today’s competitive environment, firms may choose to collaborate with suppliers beyond dyads, forming triadic or three-party relationships. Using the theoretical lens of the relational view (RV), this study aims to explore what type of triad configurations firms use to govern supplier relationships in collaborative innovation projects, how they choose to share resources and implications for project performance.

The authors use interview data from buyers and suppliers in six case studies of firms involved in ten collaborative innovation projects. The four constructs of the RV are used to observe how firms govern triadic relationships, combine complementary resources, invest in relationship-specific assets and manage information and knowledge exchange with and between suppliers in innovation projects.

Four archetypes of triadic relationships in innovation projects – labeled Triangle, A-frame, D-Frame and Line – are presented and characterized in terms of their structural and relational features. The authors discuss how each triad archetype is applicable to different innovation projects according to specific project characteristics.

This study is pioneering in its empirical examination of triadic relationships in collaborative innovation projects. It provides a novel typology of four archetypes of triad from the perspective of collaborative relationships with suppliers. Through applying the RV, it advances understanding of how triadic relationships are governed, how they invest in relationship-specific assets, how they combine complementary resources and how they exchange knowledge and information in each type of triad appropriate to different innovation project settings. To date, much of the extant literature has focused on dyads.

The purpose of this paper is to demonstrate that common method variance, specifically single-source bias, threatens the validity of a university-created student assessment of instructor instrument, suggesting that decisions made from these assessments are inherently flawed or skewed. Single-source bias leads to generalizations about assessments that might influence the ability of raters to separate multiple behaviors of an instructor.

Exploratory factor analysis, nested confirmatory factor analysis and within-and-between analysis are used to assess a university-developed, proprietary student assessment of instructor instrument to determine whether a hypothesized factor structure is identifiable. The instrument was developed over a three-year period by a university-mandated committee.

Findings suggest that common method variance, specifically single-source bias, resulted in the inability to identify hypothesized constructs statistically. Additional information is needed to identify valid instruments and an effective collection method for assessment.

Institutions are not guaranteed valid or useful instruments even if they invest significant time and resources to produce one. Without accurate instrumentation, there is insufficient information to assess constructs for teaching excellence. More valid measurement criteria can result from using multiple methods, altering collection times and educating students to distinguish multiple traits and behaviors of individual instructors more accurately.

This paper documents the three-year development of a university-wide student assessment of instructor instrument and carries development through to examining the psychometric properties and appropriateness of using this instrument to evaluate instructors.

The purpose of this study is to show that an important antecedent of perceived knowledge quality is an employee’s position in the organizational network due to their participation in different interest groups. In particular, this study theorizes that brokers establish a network of groups, which increases perceived knowledge quality vis-a-vis the social capital that employees draw on.

To test this study’s hypotheses on the influence of the structural position of knowledge brokers on the positive effects of social capital on perceived knowledge quality, this study combines data from an online survey with longitudinal archival data from a youth-care organization who used an enterprise social network (ESN) for knowledge sharing.

This study found a mitigating effect of being a broker on the relationship between trust and perceived knowledge quality, and also between inter-team interaction and perceived knowledge quality for lower levels of both trust and inter-team interaction on perceived knowledge quality.

Although the hypotheses are supported, in light of prior research, the authors would have expected stronger and positive effects.

This research is particularly interesting because it emphasizes the important role of social capital. For organizations that deal with trust issues, it might help to stimulate employees to broaden their activity on ESNs by becoming active in multiple groups.

While knowledge sharing on ESNs is generally conducive for creating organizational value, there is a lack of understanding of what drives employees’ perception of the quality of shared knowledge, and how this perception may depend on their position in the social network. To investigate this question, the authors turn to social capital theory.

By the view of attention-building activities as “tools of power,” the authors investigate the impact of subsidiary involvement in attention-building activities on the strategic influence of subsidiaries within multinational corporations (MNCs).

The study is based on survey data from 110 international subsidiaries located in Sweden. Five hypotheses were tested using structural equation modeling with linear structural relations.

The study shows that organizational commitment and external scouting activities, as two attention-building activities, do not directly affect the ability of subsidiaries to gain a strategic influence in MNCs. Rather, the results provide support for the importance of headquarters’ positive attention as a mediator between such activities and subsidiary strategic influence. This implies that subsidiaries do not receive any strategic influence through these activities unless they receive explicit positive attention from the corporate headquarters.

This study contributes to the micro-political view of the MNC by offering insights into the impact of attention-building activities of subsidiaries as a potential source of strategic influence for MNC subsidiaries.

Quality improvement has developed and spread, and today, all Swedish Regions emphasize that their strategies are based on systematic improvement. This paper aims to describe and illuminate the development of Quality Improvement (QI) in Swedish healthcare and welfare organizations by using publications in a Swedish context.

The overview synthesis is inspired by a scoping literature review approach of relevant literature. All publications relevant to Swedish healthcare and welfare settings between 1992 until 2020 were included.

In all, 213 papers, 29 books and chapters and 34 dissertations related to QI and research in Swedish healthcare and welfare context were identified. From 2011 to 2020, the publication rate increased rapidly. Six different focus areas emerged: systematic and value-creating improvement work; collaboration between organizations and healthcare providers; use of improvement methods and (theoretical) models; leadership and learning; measurements, quality registers and follow-up; and involvement and patient safety. Further QI development in Swedish healthcare and welfare points to an increased importance of collaboration between organizations and coproduction with beneficiaries for the healthcare and welfare services.

This paper is one of the first to describe and illuminate the QI development in the healthcare and welfare sector in a country. The trajectory also points to a need for coproduction to handle future challenges.

COVID-19 has caused unprecedented disruption to health systems. There is much to be gained by capturing what was learned from changes and adaptations made by health services and systems. The Ministry of Health in New South Wales (NSW), Australia, sought to prioritise health services research (HSR) to address critical issues arising from the COVID-19 pandemic. We tested a priority setting methodology to create priorities for a specific funding opportunity and to extract generalisable lessons.

A virtual roundtable meeting of key stakeholders was held in June 2020. We used a modified Nominal Group Technique (NGT) for priority setting, with potential items (n = 35) grouped under headings. Data was analysed through a reflective deliberative process.

We engaged 89 senior policy makers, health service executives, clinicians and researchers in the roundtable. The NGT proved an efficient method with participants reaching consensus on eight priorities. Findings included strong support for learning from the rapid response to COVID-19 and addressing needs of vulnerable populations and the health workforce. Opinions differed about strategic areas investment and where learnings should be via internal evaluation rather than funded research. Three of the eight recommended priorities were included in the funding opportunity.

Coronavirus disease 2019 (COVID-19) required unprecedented change and adaptations within health systems, and rapid, applied health services research can help to create, understand and (where relevant) sustain change beyond the immediate impact of the pandemic. While final decisions may be dependent on a wider range of considerations by government, stakeholder enthusiasm for engagement in priority setting exercises may be dampened if they do not perceive their application in decision-making.

A modified nominal group technique can be used to set research priorities in constrained conditions by engaging large numbers of stakeholders in rankings and then using an online delivery of a roundtable and to reach consensus on priorities in real time. Recommended priorities for health services research can be readily generated through rapid engagement but does not guarantee their application.

Australia’s swift response to COVID-19 pandemic in 2020 was perceived as a relative success due to the rapid public health and policy response and a relatively low number of cases. This response was underpinned by systematic knowledge mobilisation including support for targeted and prioritised health services research to fill knowledge gaps.

Setting priority processes can provide rich, engaged input to support government funding decisions about HSR. A wide range of dynamic and iterative processes influence decision-making in a rapidly evolving situation in the health system response to COVID-19. It is crucial to consider how major investment decisions will support a value-based healthcare system.

Family firms (FF) reveal a considerable heterogeneity in their innovation behavior. Due to the successful long-term preservation of their innovation capacity via special resources and routines, multi-generational FF are of special interest in terms of learning from good practices. Against this background, the purpose of this paper is to ascertain principles for successful innovation behavior in long-term successful FF and to contribute to bridging the theory-practice gap.

Results are generated by analyzing innovation and innovation processes in five cases of long-term successful FF. On the basis of these good practice cases, the “rules of the game” of innovating are re-constructed using fine and system analyses based on narrative interviews with the FF CEOs.

Intense reflection on the innovation characteristics of the five good practice cases along with a critical examination of the literature on innovation in FF were used to derive practical suggestions for FF in the form of 11 principles for FF taking a proactive interest in innovation.

The 11 generated principles of successfully innovative FF were validated by FF CEOs who confirmed the practical relevance of these principles as valuable guidelines for successful innovation. Owners and managers may reflect on these principles against the background of the innovation behavior of their firms and adapt them to their contextual conditions.

These principles serve as tangible suggestions for developing adequate innovation management strategies for individual FF. Furthermore, two FF CEOs were invited to comment on the viability of principles based on their comprehensive practical experience.

Customer value perception of Internet of Things (IoT)-based services has not been studied in the context of a company’s readiness to adopt IoT technology. The purpose of this paper is to address this gap by indicating a research framing that combines insights from the IoT business model literature and customer perception of the value of such models and their drivers.

The interplay between a company’s IoT readiness and its perception of the value of IoT services is tested using a sample of 90 Eastern European business customers in a competitive business field. The conceptual framework described also examines relationships among constructs that refer to relationship quality. This study evaluates its quantitative sample using partial least squares path modeling.

Customers’ perceived value of IoT business models strongly relates to their digitalization capabilities and their own company’s innovativeness. When referring to disruptive technical offerings, existing trustful and satisfactory relationships cannot enhance the customer’s value perception.

The sample of Eastern European buyers is not representative of the majority of manufacturing companies. A randomized sample using other sources such as large industry databases could be useful. In addition, a replication of the study in other countries would allow for a cross-border validation of this study’s results.

This study suggests a detailed process that is based on a careful preselection of test customers working for innovative companies. A marketing communication approach must state clearly the benefits the buyers get in return for their sacrifice of sharing data.

Technology readiness refers to the user’s propensity to embrace and use new technologies. The results indicate that IoT readiness influences the successful launch of IoT-related business models. For managers, this study proposes a process to implement IoT-related business models.