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The major part of studies in the field of strategic cognition focussed on strategy content, while process studies are comparatively rare. Those of the studies that are dedicated to explain strategy occurrence are dominantly restricted to formal decision making. In contrast to this, the purpose of this paper is to draw on a framework that helps to get a differentiated picture on contingent processes, strategies may pass through in organizations. Furthermore, an own elicitation procedure is introduced that enables to measure strategic cognition on different levels.

The paper provides an empirical approach by applying collective causal mapping techniques, both on an individual as well as collective level. The conceptual framework of the study rests on the “genesis” concept of strategy formation introduced by Kirsch and colleagues.

The main contribution of the paper is the presentation of a methodical approach to study the formation of shared strategic orientations in small companies. An operationalization to study these cognitive processes, based on collective causal mapping techniques is provided.

Applying the methodical approach presented in the paper is expected to make a contribution to the understanding of the shared knowledge of organizational members about major strengths and weaknesses of a new strategic reorientation and to contribute to practical concerns of organizational members in specific problematic situations, especially in small companies.

The study empirically approaches the complex phenomenon on strategy formation in small companies and therefore expands the understanding of shared cognition in organizations.

The purpose of this paper is to study how the design of a strategy map can be supported by measures expressing the customers’ perceptions about strategic factors and their related determinants. In particular, managers are provided with a fact-based test useful to revise prior knowledge and beliefs.

A case study is used to describe the adoption of the partial least squares path modelling (PLS-PM) approach to structural equation modelling in order to compare competing strategy maps and select the one that best fits customer perceptions. A focus group was organised to design the strategy maps, which were tested through a survey of 600 randomly selected resellers.

The empirical-based validation of a causal map by using PLS-PM may effectively stimulate a revision of managers’ collective perceptions about a phenomenon characterised by implicit knowledge, as in the case of customer needs.

The case-study company operates in a business-to-business environment, and thus only the needs of direct customers have been included in the analysis. Final users’ needs should also be considered, even if different solutions are required for data collection.

The proposed approach provides a set of indicators which allow managers to identify strategic priorities, thus facilitating decision making and strategic planning.

In the strategic management literature, few attempts have been made to operationalise the complex and multidimensional latent constructs of a strategy map combining managers’ implicit knowledge and empirical validation in a “holistic” manner. The adoption of PLS-PM is relatively new in testing the accuracy of causal maps.

The purpose of this paper is to show how non-linear causal modelling knowledge, already accumulated by other disciplines, is central to unravelling wicked problem scoping and definition in social marketing.

The paper is an illustrative case study approach, highlighting three real-world exemplars of causal modelling for wicked problem definition.

The findings show how the traditional linear research methods of social marketing are not sensitive enough to the dynamics and complexities of wicked problems. A shift to non-linear causal modelling techniques and methods, using interaction as the unit of analysis, provides insight and understanding into the chains of causal dependencies underlying social marketing problems.

This research extends the application of systems thinking in social marketing through the illustration of three non-linear causal modelling techniques, namely, collective intelligence, fuzzy cognitive mapping and system dynamics modelling. Each technique has the capacity to visualise structural and behavioural properties of complex systems and identify the central interactions driving behaviour.

Non-linear causal modelling methods provide a robust platform for practical manifestations of collaborative-based strategic projects in social marketing, when used with participatory research, suitable for micro, meso, macro or systems wide interventions.

The paper identifies non-linear causality as central to wicked problem scoping identification, documentation and analysis in social marketing. This paper advances multi-causal knowledge in the social marketing paradigm by using fuzzy, collective and interpretative methods as a bridge between linear and non-linear causality in wicked problem research.

The paper's first objective is to develop a new conceptual framework for categorizing and designing cognitive, specifically comparative, causal mapping (CCM) research by building upon the theory‐centred and participant‐centred perspectives. The second purpose is to enable the discerned study prototypes by introducing a new CCM software application, CMAP3.

Building upon the distinction between theory‐centred (etic) and participant‐centred (emic) perspectives in social research, we first construct and apply a conceptual framework for analysing and categorising extant CCM studies in terms of their objectives and basic design. Next, after noting the important role and basic tasks in computerising causal mapping studies, we present a new CCM software application.

The theory‐centred/participant‐centred perspectives define four causal mapping study prototypes, each with different goals, basic designs and methodological requirements. Noting the present lack of widely accessible software for qualitatively oriented CCM studies, we introduce CMAP3, a new non‐commercial Windows application, and summarise how it is used in related research.

The framework and the studies representing the prototypes demonstrate the versatility of CCM methods and that the proposed framework offers a new, systematic approach to categorising and designing CCM studies. Research technically, CMAP3 can support the defined CCM‐prototypes, based on a low‐structured (inductive/qualitative) or a structured (nomothetic/quantitative) methodological approach/stance, and having therefore different needs of data acquisition, processing, coding, aggregation/comparison, and analysis of the emerging aggregated cause maps’ contents or structure.

The purpose of this paper is to investigate the measurement and the management of the dynamic aspects of intellectual capital through the use of causal mapping.

The paper details the methods utilized in a single in-depth case study of a network-based business model.

The paper illustrates how causal mapping can be used to understand how intellectual capital really works in the specific business context in which it is deployed. Moreover, exploiting the causal map as a platform for extracting a set of indicators can provide information on the length of the lag and the persistence of the effects of managerial actions. In addition, it can signal when and how to refine and update the causal map. The combination of these factors can potentially support the dynamic measurement and management of intellectual capital.

The paper presented has two main limitations. First, the use of a single case study to provide in-depth and rich data limits the generalizability of the observations. Second, the proposed approach has not been implemented in practice. Future research opportunities include interventionist-type case studies that put the causal mapping approach into practice.

The paper highlights the need to build causal maps to enhance the measurement and management of intellectual capital, which is dynamic in nature. As a consequence, this tool can be useful for monitoring the intangibles of companies and networks and to better understand the contribution their intellectual capital makes to the value creation process.

The paper openly questions the measurement of the fluid and dynamic aspects of intellectual capital. It proposes a tool for governing these aspects and it suggests that even the existing intellectual capital measurement systems can improve their usefulness by including these dimensions. So, a shift in intellectual capital measurement is prescribed.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Several well‐known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the real‐world applications, shows few reliable statistical associations. This paper seeks to provide a discussion on the “problematic” of causality in a performance measurement setting.

This is a conceptual study based on an analysis and synthesis of the literature from managerial accounting, organizational theory, strategic management and social scientific causal modelling.

The analysis indicates that dynamic, complex and uncertain environments may challenge any reliance upon valid causal models. Due to cognitive limitations and judgmental biases, managers may fail to trace correct cause‐and‐effect understanding of the value creation in their organizations. However, even lacking this validity, causal models can support strategic learning and perform as organizational guides if they are able to mobilize managerial action.

Future research should highlight the characteristics necessary for elaboration of convincing and appealing causal models and the social process of their construction.

Managers of organizations using causal models should be clear on the purposes of their particular models and their limitations. In particular, difficulties are observed in specifying detailed cause and effect relations and their potential for communicating and directing attention. They should therefore construct their models to suit the particular purpose envisaged.

This paper provides an interdisciplinary and holistic view on the issue of causality in managerial accounting models.

This paper analyses the impact of digitalization in the marketing of geographic indication (GI) products. Specifically, the objective is to provide a systemic and comprehensive view of marketing issues and challenges arising from evolving digitalization in the agriculture sector.

The authors employed an explorative cognitive mapping technique on a sample of key informants among Italian companies and a consortium of registered food, spirits and wine products.

This study describes the key concepts dominant in the discourse of informants concerning digitalization and its influence on the GI market. Three clusters and two loops were also identified to explain the relationship among key concepts, which stress changes regarding the relationship with the consumer, product experience and innovation, and the integration between physical and virtual space.

This is the first attempt to apply cognitive maps to GIs. However, the study does have limitations: it was conducted on a small number of producers and was restricted to only Italy. Another limitation is that interviews were conducted during the COVID-19 pandemic.

The results suggest important practical implications that stress the need for learning and increased digital competences for the efficient embedding of digital technologies in all business areas, increase product value and innovation, and the need for governance in support of digital transformation.

This work creates the new and valuable literature on food marketing and, specifically, on a changing market environment resulting from digitalization, by providing a holistic overview of digitalization in reference to the marketing of GIs.

The purpose of this one‐company case study is to investigate the possible use of causal maps in the performance management and measurement of corporate social responsibility (CSR) related intangibles.

In order to test the suitability of the chosen model, a combined research approach was selected. The combination of inductive and deductive approaches resulted in the most advantageous in order to test the research hypotheses. The pharmaceutical industry was targeted as a noteworthy case study for CSR investment. Novo Nordisk, a leading firm within the pharmaceutical industry, was chosen due to its outstanding corporate social performance (Dow Jones sustainability index STOXX and the Ethibel Sustainability Index).

The use of causal maps at Novo Nordisk is expected to improve the selection of indicators for the company's performance measurement system, so that a financial evaluation of the returns of investments aimed at increasing the value of CRS related intangibles can be made.

The use of causal maps aims to systematically internalise the positive financial effect of investment into CSR related intangibles. In this way the quality of existing performance measurement systems of companies are expected to improve.

This research contributes to CSR and performance measurement literature by analysing the use of causal maps in order to define indicators for CSR related intangibles, to be included in the company's multidimensional performance measurement models.

The purpose of this paper was to build the MACTAK methodology, which aims to transform collective tacit knowledge into the explicit one using knowledge elicitation techniques, associated to quality tools structured by systemography, represent it in a symbolic language and production rules and model it in two expert systems which can assist the investigation of defect causes during the metal packaging production process.

The method applied in the research was classified as exploratory, because a preliminary study was conducted, to better suit the mapping methodology for eliciting collective tacit knowledge, to the reality which was intended to be known. Through studies and the application of the systemography technique, a methodology for the elicitation of collective tacit knowledge has been developed. It suggests a systematic sequence of activities, to map and transform collective tacit knowledge into the explicit one, on the production process which was studied.

The types of tacit knowledge were mapped and became explicit through the application of the methodology proposed. A knowledge management system was created, as such knowledge was validated by other mechanics during their training on the shop-floor, which resulted in a structure of unique and shared knowledge. They became explicit for being stored in a knowledge base and presented to its users through the expert system. It is concluded that the methodology of acquiring collective tacit knowledge helped on the reduction of rework index by standardizing the way used to investigate the cause of the defect, in the studied company.

The MACTAK methodology was developed for exclusive use in industrial processes where the following elements are presented: process, method, environment, raw materials, labor work, measurement and machine. In this method, the detection of the problem occurs from statistical data.

The methodology began in August 2010, and in October 2011, obtained as a result a reduction in rework cost equivalent to US$17,780.95.

The methodology is unique, as it refers to the systematic use of knowledge acquisition techniques and tools of quality, and the methodology has a characteristic of direct application in manufacturing processes. The beneficiaries, in this case, are mechanicals of production and quality inspectors that work at the operation level in the company. For the organizational and tactical level, the beneficiaries are engineers of production.