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The study refers to a health-care organization engaged in adopting “home health care” as a new object of activity. This study aims to explore how the reconfiguration of the object influences the transformative perspective, affecting not just a service but a broader approach and meaning behind patient care. It also investigates the main contradictions at play and the levers to support inter-organizational learning while facing the new challenges and change processes.

The work is based on a qualitative and ethnographic methodology directed to examine cultural, practical and socio-material aspects. The activity theory is assumed as a powerful approach to understand collective learning and distributed agency processes.

The renewal of the new object of work is analyzed as a trigger for shifts in representations, cultural processes and collective support implemented by the organization. Three agentic trajectories – technical, dialogical and collaborative agency – were cultivated by the management to deliver home health care through joint exercises of coordination and control, dialogical spaces and collaborative process.

The data collection was disrupted by the pandemic. A follow-up study would be beneficial to inquire how the learning processes shifted or were influenced by the contextual changes.

This contribution provides a practical framework for health-care organizations aiming to navigate and explore the physiological tensions and contradictions emerging when the object of work is changed.

The paper develops the field of intra- and inter-organizational learning by presenting an intertwined and structural connection between these processes and the renewing of the object of work. It advises that processes of transformation must be handled with attention to the critical and collective dynamics that accompany sustainable and situated changes.

This paper aims to investigate whether relational agency fosters relational people management using evidence from micro and small enterprises in Uganda, an African developing country. Specifically, the paper examines whether the individual relational agency dimensions (shared learning, mutual cooperation, collective efficacy and interaction enablement) also affect relational people management.

A cross-sectional survey design using a quantitative approach was used in this study. Data were collected from 241 micro and small enterprises in Uganda using a structured questionnaire and were analysed using the Statistical Package for Social Scientists.

The results indicate that relational agency is positively and significantly associated with relational people management. Findings further indicated that collective efficacy, mutual cooperation, shared learning and interaction enablement individually matter in relational people management.

To the best of the authors’ knowledge, this study may be among the first to demonstrate that relational agency and its individual dimensions (interaction enablement, shared learning, mutual cooperation and collective efficacy) foster relational people management in the context of micro and small enterprises of Uganda, an African developing country. Consequently, this study contributes to both theory and literature via the cultural historical activity theory, hence, adding to the scant existing literature on relational agency and relational people management.

This study aims to contribute to routine dynamics literature and organization process practices. The main objective is to identify different ways organizational members (re)construct truces at the boundaries of budgeting routines where (re)plannings face scarce resources and, consequently, require modifications in routines.

The research adopted the phenomenographic theoretical-methodological approach to investigate from a process perspective. Twenty-two professionals from 17 companies were interviewed about their experiences with budgeting. Three conceptions and six explanatory dimensions were organized systematically on a conceptual map, which provided insights for three new propositions.

Three conceptions about truce (re)construction were found: “authority subjection” denotes an obedient behavior toward centralized orders for budget cuttings; “prudent assimilation” explains how some specific routines are preserved from resource reduction; and “participatory interactions” stand for exhaustive and participative efforts for negotiations beyond routine frontiers. Three theoretical propositions are also presented: “awareness of systemic complexity” may strengthen arguments for negotiations; “team’s collective configuration of relationship networks” reinforces collective attributes; and “social-based learning” may be developed through truce (re)construction.

Jorgüen Sandberg, who brought the phenomenographic approach to Organization Studies in 2000, stances that it is not assured that conceptions cover all varied forms of the phenomenon.

Implementing these findings in organizations may improve commitment to ecology of routines and decentralized decisions with a sense of responsibility for financial plans.

This study encourages transparency and ideas for cost-efficient resource use.

This study provides advance knowledge about truce in routines while encompassing its ecology.

The purpose of this study was to identify and describe how students experience academic coaching in higher education in Norway.

The study employed a descriptive and exploratory qualitative design where semi-structured interviews formed the basis for data collection. Thematic analysis was used as an analytic strategy to identify, organise and find patterns or themes that emerged from the data.

The findings showed that academic coaching positively influenced the respondents' ability to identify the necessary and efficient cognitive processes and metacognitive skills needed to cope with everyday scholastic challenges. Academic coaching affected the respondents' metacognitive skills and cognitive processes in terms of evolving their self-efficacy, self-awareness, self-regulation, motivation, stress identification, goal identification, goal setting and development of new strategies.

The findings in this study reflect the respondents' subjective opinions and further research is needed to validate these findings.

This article addresses a gap in the field of research by offering a descriptive pilot study and thematic analysis of students' experiences with academic coaching in Norway.

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.

The purpose of this paper is to critically evaluate the meaning of being a social entrepreneur in a society marked with multiple transitions. It aims to understand how theoretical concepts of social entrepreneurs, including common dichotomies between economic and social, collective and individual, reflect in social entrepreneurs’ rationale, values and identities.

The study used an exploratory and qualitative approach. Empirical data were gathered during 14 semi-structured interviews with Croatian social entrepreneurs. Thematic analysis was used as an analytical framework.

The findings suggest complexity of social entrepreneurs’ rationale and identities as they face challenges in balancing different goals. Democratic and participative governance appeared to be the weakest link of social enterprises. Identity of social entrepreneurs in the society of multiple transitions is fluid and changes through the continuum from pure social to pure commercial, from more related to civil society to more related to the market, from mostly individual to mostly collective.

The main limits of the study are related to sampling strategy and the small sample size. Generalization is limited by the nature of qualitative research and relies on analytical and naturalistic generalization.

The findings of the study may contribute to ecosystem development that would be more suitable for social enterprise realities in a specific context.

This paper focuses on the individual level and provides rare insights into social entrepreneurs’ rationale, values and identities.

The Italian government addressed the first wave of its COVID-19 outbreak with a series of social restrictions and calculative practices, all branded with the slogan #istayathome. The hashtag quickly went viral, becoming both a mandate and a mantra and, as the crisis played out, we witnessed the rise of the Italian social movement #istayathome. This study examines how the government's calculative practices led to #istayathome and the constituents that shaped this social movement.

The authors embrace social movement theory and the collective identity perspective to examine #istayathome as a collective action and social movement. Using passive netnography, text mining and interpretative text analysis enhanced by machine learning, the authors analysed just over 350,000 tweets made during the period March to May 2020, each brandishing the hashtag #istayathome.

The #istayathome movement gained traction as a response to the Italian government's call for collective action. Thus, people became an active part of mobilising collective responsibility, enhancing the government's plans. A collective identity on the part of the Italian people sustained the mass mobilisation, driven by cohesion, solidarity and a deep cultural trauma from COVID-19's dramatic effects. Popular culture and Italy's long traditions also helped to form the collective identity of #istayathome. This study found that calculative practices acted as a persuasive technology in forming this collective identity and mobilising people's collective action. Numbers stimulated the cognitive, moral and emotional connections of the social ties shaping collective identity and responsibility. Thus, through collective identity, calculative practices indirectly influenced mass social behaviors and the social movement.

This study offers a novel theoretical perspective and empirical knowledge to explain how government power affects people's culture and everyday life. It unveils the sociological drivers that mobilise collective behaviors and enriches the accounting literature on the effects of calculative practices in managing emergencies. The study contributes to theory by providing an understanding of how calculative practices can influence collective behaviors and can be used to construct informal networks that go beyond the government's traditional formalities.

Twenty-first century crises reaffirm the need of faster mobilization of resources during crises. Without interorganizational collaboration and resource mobilization, organizing efficient response is not possible. Resource mobilization is an essential aspect of response. It ensures a faster and better response. Collaboration between teams of emergency responders may include commonly known boundary spanning activities such as resource sharing, information sharing and communication. The purpose of this paper is to contribute our knowledge of how to organize a better crisis response through collaboration. More precisely, what strategies work as drivers for emergency responder teams during collaboration in crisis scenarios.

Through design of experiments, using tabletop exercises and online surveys, this study investigates the drivers of collaboration during a crisis scenario. Participants of this study are decision makers and emergency responders from various public actors in crisis management from Sweden.

Collaboration is essential to manage cross-functional services in normal times, as well as meet the growing needs during crises. In absence of collaboration, boundary spanning activities such as sharing resources or information to provide any kind of service will not be possible. For teams to survive in fast-changing environment, they must be able to adapt to the changing demands accordingly. This paper demonstrates which factors are drivers for emergency responders to mobilize resources, especially during crises. It captures the tension between individual and collective goals in crisis response and highlights the drivers that affect decision-making during crises.

The novelty of the paper lies in its methodology using tabletop exercises, design of experiments as part of Six Sigma toolbox and online surveys in combination with weightage of agreements and disagreements and free text answers. Although scientific research so far has demonstrated the need for collaboration during crises, however, which factors act as drivers for emergency responders to collaborate, is lacking scientific evidence. Incentives for collaboration have not been studied enough. These can tell us which strategies can improve collaboration during crises. This research paper is a scientific contribution in that direction.

The purpose of this paper is to better understand the tourism experience of millennials by connecting their value orientations to the meaning that they give to travel. In doing so, it also aims at discovering profiles of young tourists that can be targeted both now and in the future by tourism organisations.

A survey based on validated scales reached 423 Dutch millennials. An integrated multidimensional research strategy has been applied where models that reduce the gathered data to fewer components (principal component analyses) were followed by a cluster analysis.

Ten value orientations (Schwartz, 1994) and four travel meanings have been identified. By combining these ten value orientations and four meanings, nine clusters have been identified representing groups of millennial tourists with different needs. For example, while two clusters fit into the popular description of young travellers seeking only unpretentious enjoyment, millennials represented in two other clusters are strongly motivated by self-transcending values, distance themselves from the travel meaning escapism and relaxation and will therefore not positively respond to a merely hedonic travel offer.

Replication of this research is recommended in other national contexts, possibly using a longitudinal approach.

The nine clusters should be approached with a dedicated travel offer. In particular, at least two clusters of millennials may be successfully approached with a sustainable tourism offer.

The combination of value orientations and travel meanings portrays a detailed and realistic picture of the tourism experience looked for by millennials.

The different dimensions and contexts within which value is co-created has generated varied views of how value is understood or formed. This study aims to examine employee-guest perceived value as important factors for the successful implementation of value co-creation (VCC).

The study employs an interpretive paradigm, using in-depth interviews, focus group discussions and participant observation in a qualitative design to increase understanding of employee-guest perceived value to aid the implementation of VCC at the dyadic level.

Findings highlight eight value perceptions including value for money, hotel location, physical evidence, mutual respect, appreciation, safety & security, quality & varieties of food and technological characteristics of service as important factors for the successful implementation of VCC at the dyadic level.

Generalisability of the findings is a limitation not only due to the smaller sample size but also due to industry-specific context. The study follows rigorous procedures to minimise biases, yet research limitation is acknowledged from the researcher’s participation in the research process.

The notion that actor’s assess value differently from the same service suggests that diverse service elements might be experienced differently. This study provides insights for hotel managers to recognise not only individuals’ value preferences but also service types that reflect employee-guest collective service preferences for sustainability.

This study integrates and extends extant literature by examining employees’ and guests’ individual and collective views at distinct hotel contexts to gain useful insights into value and VCC. The study proposes a framework that hospitality firms can use to address service failure and competition-related issues.