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The purpose of this chapter is to examine the transfer of a concept issued in one culture to a different setting, featuring different characteristics from the one in which the concept appeared.

Secondary data have been collected by analysing accounting regulations issued after the fall of communism with respect to true and fair view (TFV). Primary data have been collected by conducting eleven semi-structured interviews with representatives of major actors involved in the process of financial reporting. We have further developed and tested two research propositions.

We find that the perception of TFV in Romania depends firstly on the category of actors. Second, we find that merely including a rule or a concept in the regulations of a certain setting does not automatically mean that they will be applied de facto consistently with their original meaning, issued from a different setting.

We conclude that concept intertranslatability cannot be assumed under the circumstances investigated in our chapter, with immediate implications for other cases presupposing that concept transfer works, such as International Financial Reporting Standards (IFRS).

The small number of interviews we have conducted may be viewed as a limitation of our study; however, special care was exercised when choosing interviewees, and they are key persons within their organizations, or representative of all the interested parties in the process of financial reporting in Romania.

We contribute to an increasing literature on accounting harmonization and applicability of global standards and concepts in local contexts.

In this chapter, we explore to what extent psychological contracts occur between the crowdfunded and the crowdfunders. First argument: fundamentals of finance imply a psychological dimension in financial transactions, which are at the same time contractual. Second arguments: some concrete cases of crowdfunding scandals pertain to contractual violation, which provides evidence for the importance of psychological contracts in crowdfunding projects and processes. This leads to two contributions: (1) a systematic review of the concepts related to psychological contracts theory and the assessment of their transferability to crowdfunding and (2) a list of questions and operational recommendations for every crowdfunding project developer.

The purpose of this paper is twofold. First, the paper considers the level of congruence between contribution analysis and public value. Second, based on the Scottish context, the paper examines how contribution analysis can be used as a method to support public managers to demonstrate value within partnership contexts in times of acute governance challenges (including in times of austerity).

The empirical underpinning of the paper emerges from strands of applied public sector experience and consultancy with national agencies. The author was a public manager (up to 2013) within a national government agency – NHS Health Scotland. The research is also informed by data gathered as an academic consultant in contribution analysis with national partnership-based agencies (Healthcare Improvement Scotland and Education Scotland, 2013-present) through a series of workshops as part of consultancy activity on capacity building in relation to evaluation methodology and practice.

Based on research and experience with three national public sector agencies in Scotland, the paper demonstrates how public managers, despite difficult challenges, have adopted contribution analysis and how this has served to facilitate public value.

In a time when public managers are facing acute challenges in demonstrating the impact of their programmes and services due to the dynamics of complex governance systems coupled with the pressure of austerity, this research helps to equip public managers with strategies to enable the demonstration of public value in pragmatic terms.

The purpose of this article is to report progress of the development of a method that makes sense of knowledge productivity, in order to be able to give direction to knowledge management initiatives.

The development and testing of the method are based on the paradigm of design science. In order to increase the objectivity of the research findings, and in order to test the transferability of the method, this article suggests a methodology for beta testing.

Based on experiences within this research, the concept of beta testing seems to fit design science research very well. Moreover, applying this concept within this research resulted in valuable findings for further development of the method.

This is the first article that explicitly applies the concept of beta testing to the process of developing solution concepts. This article contributes to the further operationalization of the relatively new concept of knowledge productivity. From a methodological point of view, this article aims to contribute to the paradigm of design sciences in general, and the concept of beta testing in particular.

To examine issues of standardization and adaptation in global marketing strategy and to explain the dynamics of standardization.

This is a conceptual research paper that has been developed based on gaps in prior frameworks of standardization/adaptation. A three‐factor model of standardization/adaptation of global marketing strategy was developed. The three factors include homogeneity of customer response to the marketing mix, transferability of competitive advantage, and similarities in the degree of economic freedom.

The model through the use of feedback effects explains the dynamics of standardization.

Future research needs to empirically test the model. To enable empirical validation, reliable and valid measures of the three factors proposed in the model need to be developed. Additionally, the model may be used in future research to delineate the impact a variable may have on the ability of a firm to follow a standardized global marketing strategy.

The three‐factor model aids decisions relating to standardization in a global marketing context.

The paper furthers the discussion on the issue of standardization. Through the identification of three factors that impact standardization/adaptation decisions, and the consideration of feedback effects, the paper provides a foundation for future research addressing the issue.

As immigrants live, learn, and earn in the US, the earnings of comparably educated immigrants converge regardless of their country or admission status. Indeed, controlling for initial human capital levels, there is an inverse relationship between immigrant entry earnings and earnings growth. Immigrants initially lacking transferable skills have lower initial earnings but a higher propensity to invest in human capital than natives or high-skill-transferability immigrants. Policies that bring in immigrants lacking immediately transferable skills, such as family-based admission policies, may provide an infusion of undervalued flexible human capital that facilitates innovation and entrepreneurship. Low-skill-transferability immigration may foster the development of immigrant employment that is distinct from native-born employment and possibly reduce employment competition with natives. Those who enter without immediately transferable skills are more likely to be permanent and permanence confers a variety of societal benefits. Because human capital that is not valued in the host-country's labor market is still useful for learning new skills, immigrants who initially lack transferable skills provide the host country an undervalued, highly malleable resource that may promote a vibrant economy in the long run.

The Asian paradigm is more than just a demonstration of visually impactful behaviors and practices by hospitality establishments that can be explained by their different Asian cultural backgrounds and reinforced by training; it is focused on the customer, leveraging of the commercial environment while highlighting, not hiding, cultural and destination differences to give people more reasons to visit and repeatedly use their properties. This chapter examines to evaluate transferability of Asian paradigm in hospitality management concepts to non-Asian countries; what and how Asian paradigm in hospitality management can be transferred. For the detailed level on examination and discussion of transferability of Asian concepts, the chapter includes case of Shangri-La Hotels and Resorts for operators’ point of view.

This paper aims to examine whether companies in business‐to‐business (B2B) markets can leverage their brands extended into business‐to‐consumer (B2C) markets and how consumers evaluate these extensions.

A model is developed by combining Aaker and Keller's brand extension model with theories from B2B branding as well as other consumer branding literature, and analyzed both qualitatively and quantitatively to have an insight about how consumers evaluate brand extensions.

In the context of B2B brand extensions into B2C markets, consumers use brand concept consistency, product‐level relatedness and transferability of skills and resources as major cues to evaluate extensions. Perceived quality, innovativeness and environmental concerns are also relevant cues.

As a consequence of these findings, branding strategies that stretch B2B brands into the domain of consumer markets can be successful in cases where consumers perceive a fit with respect to skills and resources, brand concept, and existing products, and when the parent brand is perceived as being high quality, innovative and environmentally responsible.

The main contribution of the study is to replicate the analysis of brand extension evaluation in a different context, namely B2B brand extension into the B2C market.

The paper aims to explore current interest in the concept of well‐being, and to trace, with examples, the growing use of design ideas in healthcare settings to reduce stress and maximise efficiency. Finally, it seeks to look at the relevance or transferability of such design principles and approaches to opportunities to enhance well‐being through design in community settings.

The potential in this approach is illustrated with some examples of design approaches applied in healthcare, teasing out the wider implications with ways to explore and arrange the patient journey, for example, or the “care pathway” for a vulnerable adult into a care or support service for maximum benefit.

Thinking on enhancing well‐being by design has been further advanced in applications in the health service, but a number of design concepts and approaches seem to promise similar benefits in community settings where issues in managing the health and well‐being of vulnerable individuals are equally relevant.

Design principles may be especially useful in current efforts towards creating dementia‐friendly homes and communities, or “psychologically informed environments” in services for marginalized and excluded individuals.

This study provides a comprehensive framework of adaptation in triadic business relationship settings in the service sector. The framework is based on the industrial network approach (see, e.g., Axelsson & Easton, 1992; Håkansson & Snehota, 1995a). The study describes how adaptations initiate, how they progress, and what the outcomes of these adaptations are. Furthermore, the framework takes into account how adaptations spread in triadic relationship settings. The empirical context is corporate travel management, which is a chain of activities where an industrial enterprise, and its preferred travel agency and service supplier partners combine their resources. The scientific philosophy, on which the knowledge creation is based, is realist ontology. Epistemologically, the study relies on constructionist processes and interpretation. Case studies with in-depth interviews are the main source of data.