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Automotive industry is one of the most important industries in the economy of countries due to its extensive relationship with other industries; high production and employment rate play a significant role in the sustainable development of countries. Therefore, the improvement of value creation integration strategies in this industry is very important because it is related to the level of economic sustainability of countries. The purpose of this study is to analyze the integration matrix of the creating sustainable value process in the automotive industry.

This research is a development/mixed methodology that aims to symmetrically combine the relationship between the components of sustainable value creation integration through Mick Mac matrix analysis to identify the most effective drivers of the research subject in the Iranian automotive industry. Therefore, in this study, first, in the qualitative part, meta-synthesis analysis and Delphi analysis were used to identify the thematic components of the integration of the process of creating sustainable value and to determine the theoretical adequacy of the components. Then, in a small part, an attempt was made to explain the approved components, based on the symmetric matrix analysis in the Mic Mac diagram, in the automotive industry to determine a more stimulus for integrating the sustainable value creation process, with the participation of 16 automotive executives.

Based on the results in the qualitative section, 8 thematic components were identified to evaluate the integration of the sustainable value creation process, and after Delphi approval, these components were approved in terms of theoretical adequacy. The results in the quantitative part based on matrix analysis showed that the most motivating component in integrating the process of creating sustainable value in the automotive industry is the development of innovative ideas. To create integration in creating sustainable value, it is necessary to create a positive impact of creative ideas in the three components of balancing performance with the changing needs of K3 customers, the dynamics of communication with K8 suppliers, reducing the diversity of materials used in K5 production.

This paper is considered as a research that contributes to the broader research area of the automotive industry by unpacking the concept of value creation from a sustainability perspective. This is the first study to review extensively of integrating sustainable value creation process into the automotive industry. Although an area of research importance in terms of developing theoretical literature and applied basis in increasing the effectiveness of competitive strategies. But less research has examined this issue, and conducting this research and expanding it to the level of sustainability value literature can enhance its institutional and research capacities at the international level and contribute to the coordination of the development of theoretical.

Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively of their ability to represent facts. In this research, the authors explore accounting and reporting visualisations beyond their persuasive and representational purpose.

By building on previous research on the rhetoric of visualisations, the authors illustrate how the design of accounting visualisations within integrated reports engages managers in a recursive process of knowledge construction, interrogation, reflection and speculation on what sustainable value creation means. The authors articulate the theoretical framework by developing a longitudinal field study in International Fashion Company, a medium-sized company operating in the fashion industry.

This research shows that accounting and reporting visualisations do not only contribute to creating unclear and often contradicting representations of organisations’ sustainable performance but, at the same time, “open up” and support managers’ unfolding search for “sustainable value” by reducing its unknown meaning into known and understandable categories. The inconsistencies and imperfections that accounting and reporting visualisations leave constitute the conditions of possibility for the interrogation of the unknown to happen in practice, thus augmenting managers’ questioning, reflections and speculation on what sustainable value means.

This study shows that accounting and reporting visualisations can represent good practices (the authors are not saying a “solution”) through which managers can re-appreciate the complexities of measuring and defining something that is intrinsically unknown and unknowable, especially in contexts where best practices have not yet consolidated into a norm. Topics such as climate change and sustainable development are out there and cannot be ignored, cannot be reduced through persuasive accounts and, therefore, need to be embraced.

The purpose of this study is to explore how creative-cultural hotels can achieve sustainable service design through the development of a holistic conceptual framework.

The authors created this framework using a qualitative exploratory multi-case study of four creative-cultural hotels in Taiwan. The framework comprises strategic, organizational and interface levels to describe the design process and implementation of service offerings that co-create value within a multifaceted network of actors.

The findings of this study show that incorporating local arts and culture into sustainable service design can generate unique value and experiences for customers. From the perspective of sustainable development, these hotels seek to add value by using local creative and cultural resources to ensure that they have a sound commercial base from which to showcase their cultural features. As such, this study recommends that the hotel industry shift its focus to a paradigm that provides a strategic and sustainability-framed vision to create value for society while protecting local natural and cultural resources.

This multilevel model reframes the development of customer value constellations through a holistic understanding of user experience, eco-design practice, service encounters aligned with user touchpoints and front-line employee capabilities. To integrate the perspectives of both service providers and their customers, the proposed model embeds these stakeholders within a single model through the vehicle of local value co-creation. This holistic framework can assist in designing sustainable service within the hospitality industry to deliver better services and customer experiences. The findings provide an illustration of how the proposed multilevel sustainable-development-oriented service design framework can serve as a useful tool in guiding hotels toward corporate sustainability.

In this volume of Advances in Appreciative Inquiry, leading scholars from the fields of management, organization development, information technology, and education come together to chart new directions in Appreciative Inquiry theory and research as well as new intervention practices and opportunities for design in organizations. While diverse in topic and discipline, each of the following original chapters treats the reader to a view of Appreciative Inquiry's revolutionary way of approaching familiar questions of management, organization design, and sustainability.

One of the most significant shifts in contemporary business thinking in the tourism and event industry is co-creation and the framework for adopting this collaborative approach is integral for achieving the fundamental goal of value creation. The purpose of this paper is to enhance the understanding of sustainable events by analysing value co-creation processes from the attendees’ perspective.

The methodical framework comprises two steps. First, the study analyses the literature related to festivals and value co-creation, with a focus on sustainable festivals. Second, data rooted research based on grounded theory is conducted, using 12 semi-structured interviews with music festival attendees.

Three distinct festival attendee categories were identified: the sustainable co-creation type, the calculating type and the experience type. Within each category, attendees have different attitudes, personal values and experiences as well as individual assessments of what exactly constitutes value and value creation. These three categories are regarded as key factors in describing different kinds of value co-creation processes in the festival context.

Considering these three types and addressing their personal values, beliefs and value perceptions will allow festival organisers to better manage the development of sustainable festivals and their role as value co-creators.

This paper addresses the need to better understand how value is created in a festival context. The application of grounded theory also considers scholarly calls for a deeper search into the meaning and essence of value for festival attendees.

From Michael Porter (Porter & Kramer, 2006) to Glamour magazine (Sole-Smith, 2009), many are advocating alignment of social benefit and competitive advantage. As natural resources continue to decline and social expectations of business continue to grow, it is no surprise that many companies are jumping on the bandwagon on its way to a promising destination of mutual benefits for business and society. Yet, most businesses fail to capitalize on this opportunity for a simple reason: it is easy to get excited, but it is hard to make it work.

The chapter builds on the practices of companies throughout the world that have figured out how to harvest profits at the intersection of business and society, thus creating a whole new value for shareholders and a broad range of stakeholders. Specific practices are described as essential for the creation of this win–win for shareholders and stakeholders, including understanding the value shift emerging throughout economies and continents; discovering and designing opportunities to achieve existing business goals with new socially and ecologically sound strategies; and engaging passions, values, and appreciative capacities of the whole organization for higher returns.

The aim of this research is to analyze sustainable value chain management based on dynamic capabilities in small and medium-sized enterprises (SMEs).

A qualitative methodology is used, through a multiple case study with three SMEs, to identify the conceptual relationship between the sustainable value chain and dynamic capabilities. Interviews are conducted with managers, and the data are analyzed through content analysis.

It is observed that breaking down barriers in processes is important for establishing the sustainable value chain, generating dynamic capabilities with the readaptation of activities.

It is recommended that studies be conducted in other sectors and in large companies, to identify new perspectives.

The findings of this study demonstrate the constant processes of SMEs in response to legal, bureaucratic and logistical changes, in the generation of dynamic capabilities and sustainable value chain management, to achieve their customers' goals.

The research contributes to the literature on the management of dynamic capabilities in the value chain in Brazilian companies and to the supply chain field, particularly in relation to SMEs.

This research analyzes sustainable value chain management based on dynamic capabilities in Brazilian SMEs, gathering the managers' perceptions regarding changes in the external environment that influence adaptations and alignments, impacting on their businesses.

The purpose of this paper is to explore the intersection of accounting practices and new technologies in the age of agility as a form of intellectual capital, through sharing the conceptualization and real implications of accounting and accountability ideas in exploring and deploying new technologies, such as big data analytics, blockchain and augmented accounting practices and expounding how they constitute new forms of intellectual capital to support value creation and realise Sustainable Development Goals (SDGs).

The adopted methodology is cyber-ethnography, which investigates online practices through observation and discourse analysis, reflecting on new business models and practices, and how accounting relates to these developments. The global brain sets the conceptual context, which reflects the distributed network intelligence that is created through the internet.

The main findings focus on various developments of accounting practice that reflect, utilise or support digital companies and new technologies, including augmentation, big data analytics and blockchain technology, as new forms of intellectual capital, that is knowledge and skills within organisations, that have the potential to support value creation and realise SDGs. These relate to and originate from the global brain, which constitutes the umbrella of tech-related intellectual capital.

This paper determines new developments in accounting practices in relation to new technologies, due to the continuous expansion and influence of the intelligence of the collective network, the global brain, as forms of intellectual capital, contributing to value creation, sustainable development and the realisation of SDGs.

Sustainable innovation is not only about the design of radical “green” technologies, it is also about generating social and institutional support that complement and reinforce the adoption and diffusion of these technologies at large. Hence, treating the ecologically hazardous nature of the prevalent technologies alone is insufficient without complementary social change. Building on a longitudinal study of sustainable innovation in the car industry, we argue that the prevailing discourse that is centered on the creation of business value is unlikely to facilitate the widespread adoption of sustainable technologies. Furthermore, taking into consideration the sociomateriality of sustainable innovation, we rather suggest that a focus on creating social value is indispensable for triggering the desired change toward sustainable value. Following the analysis of sustainable innovation in the car industry, we generate two relevant insights for sustainable value. First, our results demonstrate the path-dependent nature of sustainable innovation, which is constrained and sustained by the materiality, social structures, and institutional frameworks that comprise the overall sociotechnical system in which innovation takes place. Second, our findings show that a successful diffusion of radical sustainable innovation requires both technological innovation and complementary social changes that together can disrupt the existing evolutionary path of technology and construct more sustainable alternatives. All in all, we argue that reframing the discourse around social value in lieu of monetary value can be leveraged by organizations for shaping alternative courses of action, creating innovative technologies, and developing novel practices that create sustainable value for all stakeholders in society.

This paper aims to explore the strategic dimensions and drivers of sustainable IT and roadmaps its likely development as a disruptive innovative force over the next decade as it moves beyond the datacenter and throughout the IT organization, the firm, markets, and society at large. Its purpose is to provide a comprehensive view of the emerging industry to inform sustainable IT strategy development and stimulate future research.

This paper uses a qualitative three‐phase process to develop the technology roadmap for the sustainable IT industry. The phases are domain analysis, which features a comprehensive literature review and expert panel depth interviews; roadmap development, which involved two technology roadmapping brainstorming sessions; and follow‐up activity, to confirm roadmap session results with the expert panel.

The paper defines the emerging field of sustainable IT and its green IT and sustainable IT services dimensions. It identifies market segments, products and services, technologies, compliance and reporting requirements, organizational changes, and value migration and roadmaps a likely future landscape for the development of sustainable IT strategy.

Developing a sustainable IT strategy is a major issue for most organizations. Managers and researchers can use the results of this study to better understand the dimensions of sustainable IT and its likely future growth paths. Researchers will find the comprehensive approach to the topic useful for planning future technological innovations and determining their disruptive potential. Managers can use the results to benchmark their current situation and develop strategies for the next generation of sustainable IT service solutions.

This paper is the first to apply technology roadmapping to the emerging sustainable IT industry. It provides a strategic planning perspective of the future of the industry as it migrates from green‐IT strategies for reducing the costs and energy use of computing to sustainable IT services that hold the potential for transforming complex environmental and social responsibility problems into business opportunities.