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Given increasing customer expectations and disturbances to product returns management, capabilities such as supply chain resilience (SCR) can complement service recovery strategies in retail supply chains. This study utilizes procedural justice theory (PJT) to conceptualize service recovery resilience as a capability that allows firms to meet customer requirements when dealing with disruptions, and empirically investigates its impact on procedural and interactional justice and customer outcomes (i.e. satisfaction and loyalty) in the context of product replacement.

This research employs two scenario-based experiments using a sample of 368 customers to explore the outcomes associated with service recovery resilience.

The investigation shows more satisfied and loyal customers when a retail supply chain can overcome service recovery challenges through SCR. The study shows that customers evaluate not only the process itself, but also their interactions with the retailer. Specifically, procedural justice and interactional justice have a significant influence on these relationships.

This study proposes service recovery resilience as a concept that bridges service recovery theory with supply chain strategy in the unique context of product replacement. Further, this study also notes how information enhances customer satisfaction with the retailer's effort to address disturbances in the recovery process. Finally, this study informs managers on the capabilities needed to face new customers' needs.

Accurate values for infiltration rate are important to reliably estimate heat losses from buildings. Infiltration rate is rarely measured directly, and instead is usually estimated using algorithms or data from fan pressurisation tests. However, there is growing evidence that the commonly used methods for estimating infiltration rate are inaccurate in UK dwellings. Furthermore, most prior research was conducted during the winter season or relies on single measurements in each dwelling. Infiltration rates also affect the likelihood and severity of summertime overheating. The purpose of this work is to measure infiltration rates in summer, to compare this to different infiltration estimation methods, and to quantify the differences.

Fifteen whole house tracer gas tests were undertaken in the same test house during spring and summer to measure the whole building infiltration rate. Eleven infiltration estimation methods were used to predict infiltration rate, and these were compared to the measured values. Most, but not all, infiltration estimation methods relied on data from fan pressurisation (blower door) tests. A further four tracer gas tests were also done with trickle vents open to allow for comment on indoor air quality, but not compared to infiltration estimation methods.

The eleven estimation methods predicted infiltration rates between 64 and 208% higher than measured. The ASHRAE Enhanced derived infiltration rate (0.41 ach) was closest to the measured value of 0.25 ach, but still significantly different. The infiltration rate predicted by the “divide-by-20” rule of thumb, which is commonly used in the UK, was second furthest from the measured value at 0.73 ach. Indoor air quality is likely to be unsatisfactory in summer when windows are closed, even if trickle vents are open.

The findings have implications for those using dynamic thermal modelling to predict summertime overheating who, in the absence of a directly measured value for infiltration rate (i.e. by tracer gas), currently commonly use infiltration estimation methods such as the “divide-by-20” rule. Therefore, infiltration may be overestimated resulting in overheating risk and indoor air quality being incorrectly predicted.

Direct measurement of air infiltration rate is rare, especially multiple tests in a single home. Past measurements have invariably focused on the winter heating season. This work is original in that the tracer gas technique used to measure infiltration rate many times in a single dwelling during the summer. This work is also original in that it quantifies both the infiltration rate and its variability, and compares these to values produced by eleven infiltration estimation methods.

The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious research tends to require explanatory study outcomes, but prior research frameworks provide little guidance in this regard, potentially facilitating ill-defined research designs and a lack of common vocabulary and criteria for evaluating studies.

The authors introduce a methodological framework that distinguishes three interwoven theoretical abstraction levels: descriptive, analytical and explanatory. They use a recently published qualitative field study to illustrate an application of the framework.

The framework and its illustrated application make the systematic logic of the abductive research process visible and accessible to researchers. The authors explain how the framework supports moving from empirical description to theoretical explanation during the research process and where the three levels might open spaces for the positioning of novel practices and conceptual and theoretical innovations.

The framework provides guidance for an explanatory research design and theory-building purpose and has been developed in response to recent criticism in the field that highlights the wide gap between leading-edge practice and the lagging state of theory. It offers interdisciplinary vocabulary and evaluation criteria that can be applied by any accounting and management researcher regardless of whether they pursue critical, interpretive or positivist research and whether they primarily use qualitative or quantitative research methods.

The unprecedented SARS-CoV-2 (COVID-19) pandemic has further constrained the budgets of governments worldwide for delivering their much-needed infrastructure. Consequently, public-private partnerships (PPPs), with the private sector's investment and ingenuity, would appear to be an increasingly popular alternative. Value for money (VfM) has become the major criterion for evaluating PPPs against the traditional public sector procurement and, however, is plagued with controversy. Hence, it is important that governments compare and contrast their practice with similar and disparate bodies to engender best practice. This paper, therefore, aims to understand governments' assessment context and provide a cross-continental comparison of their VfM assessment.

Faced with different domestic contexts (e.g. aging infrastructure, population growth, and competing demands on finance), governments tend to place different emphases when undertaking the VfM assessment. In line with the theory of boundary spanning, a cross-continental comparison is conducted between three of the most noticeable PPP markets (i.e. the United Kingdom, Australia and China) about their VfM assessment. The institutional level is interpreted by a social, economic and political framework, and the methodological level is elucidated through a qualitative and quantitative VfM assessment.

There are individual institutional characteristics that have shaped the way each country assesses VfM. For the methodological level, we identify that: (1) these global markets use a public sector comparator as the benchmark in VfM assessment; (2) ambiguous qualitative assessment is conducted only against PPPs to strengthen their policy development; (3) Australia's priority is in service provision whereas that of the UK and China is project finance and production; and (4) all markets are seeking an amelioration of existing controversial VfM assessments so that purported VfM relates to project lifecycles. As such, an option framework is proposed to make headway towards a sensible selection of infrastructure procurement approaches in the post COVID-19 era.

This study addresses a current void of enhancing the decision-making process for using PPPs within today's changing environment and then opens up an avenue for future empirical research to examine the option framework and ensuing VfM decisions. Practically, it presents a holistic VfM landscape for public sector procurers that aim to engage with PPPs for their infrastructure interventions.

The purpose of this paper is to unveil the main changes in the UAE’s policy towards Iran since its foundation in 1971. The UAE favored strategic hedging, extending its commercial and diplomatic relations with Iran, in addition to developing its military capabilities and maintaining military/security alliances with Saudi Arabia and the USA. However, the UAE started to reorient its policy towards Iran by adopting some sort of balancing strategy in the aftermath of the Arab Spring of 2011. This paper examines how and why the UAE had to change course and explores whether it would revert back to strategic hedging with Iran.

The study will be carried out based on a theoretical framework drawn from strategic hedging theory, a new structural theory in international relations, to examine the shifts in UAE policy towards Iran. Previous literature suggests that small states prefer hedging over balancing or bandwagoning. The authors also undertake a descriptive analysis and deploy a longitudinal within-case method to investigate changes in UAE policy towards Iran and identify the causal mechanisms behind these changes. That method allows investigating the impact of a particular event on a case by comparing the same case before and after that event occurred.

The main finding of this study is that the UAE hedging strategy towards Iran allowed maximizing the political and economic returns from the cooperation with Iran and mitigating the long-range national security risks without breaking up the consistent and beneficial ties with other regional and global powers. Hedging achieved the desired outcome, which is preventing direct military confrontation with Iran. Hard balancing, adopted by Abu Dhabi after the 2011 Arab Spring, has proved to have some negative effects, most importantly provoking Tehran. Some recent indicators suggest, though that the UAE may revert back to its long-established hedging policy towards Iran.

Strategic hedging is a new structural theory in international relation, although hedging behavior in states’ foreign policies is far from new. It is new enough, thus, not have been researched sufficiently, strategic hedging still needs theorizing and comparison. This paper highlights the importance of strategic hedging as the most appropriate strategy for small states. It provides an important contribution to the application of the theory to the case of UAE policy towards Iran. The paper also assesses the conventional wisdom that small states prefer hedging over balancing in the light of the changes in the UAE foreign policy since 2011.

The purpose of this study was to use relational vision as a theoretical support for an investigation of how operational competencies are developed from the interaction of shared relational resources in the supply chain and to verify how these competencies allow the resources to be able to function, unity, integration and direction.

This multihull study was based on semi-structured interviews with 13 representatives of four dyads from companies in the steel, automotive and industrial applications, pulp processing and manufacturing and application of flexible tubes.

The results indicate that information, knowledge and learning are significant constructs to influence the development of operational skills in the supply chain because they represent the ability of the company to promote skills to efficiently use resources and create a barrier to imitation.

There are limitations in the use of four companies from different industrial segments because it is possible to generalize the results. However, given the cross-sectional nature of the research, new studies may adopt a longitudinal approach to verify the evolution in the area of operations. Future studies may also expand the unit of analysis to understand the role of the relationship between the focus business and its strategic suppliers from the viewpoint of the suppliers. Thus, new research can be expanded to dyads, triads and business networks by investigating the various stages in the supply chain.

This study contributes to the literature and adds the dimension of relational operational skills, which is hitherto little explored in previous studies.

This study contributes to the literature in the area of operations management, in collaborative relationships between buyers and sellers, focusing on the relational view of competitiveness.

The growing importance of organizations and the role of collaboration, based on mutual benefits and grouping of skills, tend to increase the competitive benefits of companies operating in this context. The management of this type of arrangement becomes a challenge for researchers, reinforcing the originality of this study.

This study aims to understand better the student awareness and knowledge on how the Sustainable Development Goals (SDGs) are used in higher education institutions (HEIs) to motivate students’ learning on sustainability. It is essential to consider students’ understanding of sustainability at the end of their studies to assess whether they feel prepared to apply sustainability in their daily work life.

The study has a quantitative case study design, and the specific method used is an online survey with masters’ students using the university student platform EvaSys. The study assesses approaching how students perceive the overall education integrating sustainability into programs and curricula.

The results showed that work-integrated learning (WIL) projects learning and real-life experiences as part of their studies enhanced the students’ understanding of sustainability. Moreover, the study showed that integrating an understanding of the SDGs in teaching offers universities a way to frame students’ key competencies in ways that allow them to develop their interpersonal competencies as ambassadors for sustainability in their future work life.

This study supports the argument that WIL and real-life university experiences enhance students’ key competencies critical for sustainability.

The pedagogical approach advanced in this paper addresses how WIL and real-life experiences might develop students’ key competencies on sustainability. This approach indicates that working with SDGs in teaching encourages students to promote their interpersonal competencies for sustainability.

Managers’ work is surrounded by complex environments, from which they need to learn, in order to understand them. However, complexity poses several challenges to managerial learning, for which usually management educational programs have not prepared managers. Thus, the purpose of this paper is to explore such challenges and possible ways to overcome them.

This is a conceptual paper that explores in depth the issue of managerial learning challenges in a complex world. Managers face these challenges during their practice, yet sometimes management education has not prepared them for this.

Three managerial learning challenges due to complexity are identified. First, through cognition and cognitive structures, managers simplify the world around them. Nevertheless, biases, inertia and inaccuracy emerge, as managers’ mental models are not truly capable of capturing complexity. Second, managers look for information to aid them in their learning processes, but the information they gather is sometimes bogus, invalid or unfounded. Third, managers could seek for support from management research to improve their learning. However, given management research intricacies, limitations and particularities, a learning challenge emerges as well, as management research has been rarely capable to capture complexity.

Having explored these managerial learning challenges due to complexity, this paper discusses a carefulness-based management learning ideal, which by being underpinned by the quality of carefulness and the related concepts of critical thinking, negative capability and a deep learning style, suggests a potential new way to approach management learning in light of complexity.