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This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.

To explore the performative effects of accounting over time, a longitudinal case study narrates the transformation of a large, listed manufacturing company's financial strategy over 20 years. Using extensive document collection, the authors trace the shift from an “industrial” frame to a “shareholder value” frame in the mid-1990s, followed by the gradual entrenchment of this shareholder value frame until its decline in the wake of the financial crisis in 2008.

Our findings show how accounting has different performative temporalities, capable of precipitating sudden shifts between different economic frames and stabilising an ever-more entrenched and narrowly defined enactment of a specific frame. We conceptualise these different temporalities as performative moments and performative momentum respectively, explaining how accounting produces these performative effects over time. Moreover, in contrast to extant accounting research, the authors provide insight into the performative role of accounting not only in contested but also “cold” situations marked by consensus regarding the overarching economic frame.

Our paper draws attention to the longitudinal performative effects of accounting. In particular, the analysis of how accounting entrenches and refines economic frames over time adds to prior research, which has focused mainly on the contestation and instability of framing processes.

The purpose of this viewpoint is to analyze and interpret the author’s career as a researcher in marketing.

This viewpoint applies case theory (Gummesson, 2017a), in which the author is the case.

One should respect the difficulty of understanding the complex and dynamic world of marketing and not be fooled into premature generalizations and reverence to established theory.

The emphasis is on marketing as a revenue-generating activity through interaction in the network of complex relationships; the need for less ritualistic research methodology; and the orientation toward theory generation, decision-making, implementation and achievement of desired results.

Agile is the new popular management change method and agile has lots of momentum. Management consulting firms are promoting agile via articles and newsletters. While history does not repeat itself, it often rhymes, and thus agile will probably be a successful change effort in some organizations. On the other hand, there is a high probability that agile will not deliver the expected results for most organizations. History reveals that about two-thirds of the change efforts are deemed unsuccessful – regardless of the actual change method. In this paper, we present the results of a systematic literature review on agile and we compare and contrast it with other similar organizational change methods. The purpose of this paper is to explore what one may learn from the history of the earlier change methods in terms of how organizations may succeed in their agile efforts.

The paper is based on a structured literature review of the agile concept – including agile transformation, and with a specific focus on critical success factors.

In addition to presenting the state of the art on agile in general, we identify, structure and categorize critical success factors (CSF) for agile. From the 13 categories, we form three clusters, which constitute a 3P framework (purpose, process and people). We also compare and contrast the CSF literature regarding agile with CSFs for organizational change in general. history indicates that most organizational change efforts are not successful. Based on the framework and the discussion, we provide recommendations to hopefully increase the probability of successful agile implementations.

Given the relative novelty or at least the renewed interest in agile, a structured literature review of the current status of this “new” method provides value as it may help organizations and managers to not repeat old mistakes – once again.

The purpose of this paper is to offer a reflective account of the emergence of new marketing theory as seen through the lens of the Nordic School of Service.

The paper is based on documents and the authors' self‐lived history and current involvement (“management action research”).

Northern European scholars, especially from Finland and Sweden, have felt free to design their own theory, at the same time collaborating internationally. Contributions include an early alert to services and business‐to‐business (B2B) marketing being neglected; dissatisfaction with service quality; that the service economy is more than the service sector; and the insight that relationship marketing and many‐to‐many network marketing better represent service reality. A novel service logic abandoning the divisive goods/services, B2B/B2C (business‐to‐consumer), and supplier/customer categories, based on commonalities and interdependencies is arriving. Nordic School methodology is characterised by induction, case study research, and theory generation, to better address complexity and ambiguity in favour of validity and relevance. In the 2000s, the synthesis provided by service‐dominant (S‐D) logic, IBM's service science, and network and systems theory have inspired a lively international dialogue.

The hegemony of the marketing management of mass‐manufactured consumer goods was challenged when services entered the marketing agenda in the 1970s. During the 1980s and 1990s the differences been goods marketing and service marketing were explored and the understanding for relationships, networks and interaction developed. It gradually laid the ground for the integrated goods/services approach that is now the major challenge for service researchers and practitioners alike.

It is unfortunate if developments of marketing in the USA are perceived as a universal standard for marketing. By studying contributions from many cultures and nations in other countries the paper enhances the understanding of the diversity of marketing. This article presents such a case from Northern Europe.

The paper aims to respond to three questions: Are Canadian organizations committed to sustainability? Are there any links between sustainability and records management and archives programs? And, to what extent are records managers, archivists and technologists engaged in climate action? The paper also provides background on climate change in the Canadian and global contexts, defines relevant terminology, and presents a literature review that positions sustainability, adaptation and mitigation in relation to records management and archives.

The paper is based on qualitative participatory research involving expert interviews in 24 government agencies, universities and businesses located in 10 Canadian cities.

The organizations in the study are committed to sustainability and have developed significant programs and activities in support of this aim. Although the records managers, archivists and technologists interviewed are involved in related activities, there is a gap between what they are doing as a matter of course and the wider sustainability efforts of their parent organizations. As resources are tight, sustainability measurement entails more work and there are no real incentives to add sustainability components to programs, the participants are focused on delivering the programs they are hired to do. As a result, there is a sense of serendipity around outcomes that do occur – “sometimes, green is the outcome”.

This paper presents the results of research conducted at 24 organizations in 10 Canadian cities, a small but meaningful sample that provides a springboard for considering climate action in records and archives. Based on the discussion, there is a need for a records and archives agenda that directly responds the United Nation's climate action targets: strengthening resilience and adaptive capacity to climate-related hazards and natural disasters; integrating climate change measures into policies, strategies and planning; and improving education, awareness-raising and human institutional capacity on climate change mitigation, adaptation, impact reduction and early warning. In support of this aim, the paper charts possible material topics from the literature and compares these with research findings.

From a top-down perspective, organizations need to expand sustainability programs to address all business areas, including records and archives. From a bottom-up perspective, records managers and archivists should include adaptation in disaster planning and consider the program benefits of developing economic, environmental and social sustainability initiatives to mitigate climate change.

The paper defines resilience, sustainability, adaption and mitigation and positions these terms in records management and archives. The paper examines how records managers, archivists and technologists think about sustainability; where sustainability intersects with records and archives work; and how records managers and archivists can engage in climate action.

This paper is concerned to show how the Danish political elite interpreted and responded to the consequences of the 2008 financial crisis for the Danish economy. In particular, the paper describes how this interpretive construction focused primarily on three features of the Danish context to the exclusion of other perspectives; the first was an emphasis on the problems of the financial sector, of interest rates and state finances; the second was that Danish productivity increases were falling behind other comparable countries and part of the solution required new strategies towards labour and unemployment benefits; thirdly, the adverse effects of the crisis were causing an increase in government expenditure and a decline in government revenues which was rapidly becoming unsustainable. As a consequence, the Danish elite fell into the broader interpretation of the crisis embedded in the dominant view within the EU institutions as well as among the international financial institutions such as the IMF and the World Bank, that a period of austerity and fiscal consolidation was the required remedy, even though this was likely to be pro-cyclical in its effects. However, the paper shows that alternative data which is more reflective of Denmark’s position in the global economy and the trajectory and form of its growth over the last decade reveals that the interpretation of the Danish elite has been too narrow and neglects the distinctive roots of Denmark’s competitive strengths. Indeed, by responding in the way which they have, the Danish elite is in danger of undermining the very conditions of Denmark’s competitiveness.

This paper aims to evaluate the influence of previous exposure to moisture on delamination and formation of CAF (conductive anodic filament) in printed circuit boards used for lead‐free soldering.

The moisture absorption and desorption characteristics of printed circuit boards were evaluated according to the IPC/JEDEC J‐STD‐020C standard for handling of moisture sensitive components. The CAF test was performed according to IPC‐TM‐650, Test Method 2.6.25.

Printed circuit boards used for lead‐free soldering must be treated as moisture sensitive components. Severe delamination occurred on test boards that had been exposed to JEDEC level 1 conditions prior to soldering, while no delamination was observed on boards exposed to level 3. Furthermore, previous moisture and thermal exposure had a strong influence on CAF formation. The insulation resistance dropped three decades in less than 15 h in the worst case.

There are considerable stresses on printed circuit boards in lead‐free soldering processes. The influence from materials and processes is very large on the CAF formation. Therefore, a useful strategy is to evaluate the CAF properties for each supplier and material.

The paper pin‐points previous moisture exposure as a very important factor for delamination and CAF formation and confirms that printed circuit boards must be treated as moisture sensitive components.

The purpose of this paper is to present the results from a study that investigates first-line healthcare managers’ views on their role and the conditions that influence their ability to drive improvement work based on Lean.

A questionnaire was sent to all first-line managers in a healthcare organization to investigate their views on their role, conditions and ability to create change according to Lean. The results from four of the questions are presented, which focus on how crucial they consider their role to be for managing improvement work based on Lean, what work tasks their time is spent on, what factors they consider to be important to their ability to drive change and what factors best describe what Lean provides.

The results show that first-line managers claim that their role is crucial in improvement work, but when they defined their work tasks, the time spent on improvements was not frequently described. Time, support from coworkers, and a clear vision and clear goals were the three factors that they considered to be most important to their ability to drive improvement work. Considering their leadership, Lean contributed to the structure with tools and supportive methods.

The questions can be used separately or as part of the entire questionnaire before and along a Lean process to obtain a better understanding of how to create a sustainable Lean approach in healthcare. Understanding the factors that first-line managers consider supporting their ability in improvement work and what they consider Lean provides is important in creating a development force in Swedish healthcare.

The purpose of this paper is to scope potential and gaps in European cohort studies with focus on brain ageing and neurodegeneration.

Combined and augmented two scoping exercises conducted for European Union Joint Programme on Neurodegenerative Diseases (JPND) and the Alzheimer Society UK.

In total, 106 cohorts initially identified with a further 52 found on second sweep. Strengths include gender balance, diversity of measures and much detail on health and health behaviours, and lifecourse representation. Major gaps identified were the oldest old, non-Caucasians, people in Eastern Europe, migrant populations, rural residents and people in long-term care. Quality of life, psychosocial and environmental factors were limited. Relatively few cohorts are population representative. Analytical methods for combining studies and longitudinal analysis require careful consideration.

European studies and published information only.

Collaboration across disciplines and studies, greater dissemination of methods and findings will improve knowledge about cognitive and functional decline in current and future older populations.

Better understanding of brain ageing and the dementia syndrome will improve investment decisions for primary, secondary and tertiary prevention.

Building on the work of JPND and the Alzheimer Society is the first study of the scope and limitations of current cohorts in Europe. It is designed to help researchers and policy makers in their planning.

The linkage between internal and external satisfaction is an understudied topic in the service field. This study aims to address this gap by proposing an original research model, the service excellence chain (SEC), that connects the internal and external perspectives by conjoining performance-excellence models and the service-profit-chain approach. Theoretical assumptions and quantitative measures are proposed by using advanced statistical techniques.

The SEC is investigated through an empirical study in the healthcare sector, focusing on an Italian hospital and involving two of its core units. Qualitative and quantitative approaches were used. First, internal and external customer satisfaction were separately tested through structural equation modeling. The linkage between internal and external satisfaction is then proposed by mathematically defining a synthetic index, the internal and external customer satisfaction index (IEGSI), modeled through Bayesian networks (BNs) and object-oriented BNs to provide an overall measure able to predict organizational improvement.

The distinct measured models show good internal validity and adequate fit both for patients' and employees' perspectives. The IEGSI allows rigorously connecting internal and external satisfaction by developing conjoint scenarios for organizational improvement.

This study proposes the SEC model as an innovative way to connect internal and external satisfaction. The findings can be useful both for private and public organizations and may provide several useful insights for healthcare managers as well as for policy-makers in relation to developing strategies for improving service quality.