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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.

To further extend the understanding of multidimensional engagement of stakeholders embedded in service systems, the purpose of this paper is to explore the antecedents that constitute stakeholder engagement in inter-organizational service ecosystems where stakeholders co-create innovations over time.

An explorative, longitudinal case study design is employed to analyze stakeholders’ engagement in co-innovation in an inter-organizational service system in an engineering context.

The study identifies eight antecedents for stakeholder engagement in innovation in the context of a B2B environment. Building on related engagement research, the empirical data show how stakeholder engagement is influenced at both individual and organizational levels by the antecedents friendship, common experiences, self-representation, trust, a common goal, resource dependency, level in the hierarchy, institutional arrangements, and local proximity.

The paper extends current understanding of engagement and illuminates stakeholder engagement on a micro level, addressing four key issues for stakeholder engagement in a service ecosystem. How can stakeholder engagement be maintained over time? Does stakeholder engagement at specific hierarchical levels enhance or hinder inter-organizational co-innovation? Is strong engagement necessary for innovation activities? Are the different engagement antecedents linked?

Many libraries and archives maintain collections of research documents, such as administrative records, with paper-based formats that limit the documents' access to in-person use. Digitization transforms paper-based collections into more accessible and analyzable formats. As collections are digitized, there is an opportunity to incorporate deep learning techniques, such as Document Image Analysis (DIA), into workflows to increase the usability of information extracted from archival documents. This paper describes the authors' approach using digital scanning, optical character recognition (OCR) and deep learning to create a digital archive of administrative records related to the mortgage guarantee program of the Servicemen's Readjustment Act of 1944, also known as the G.I. Bill.

The authors used a collection of 25,744 semi-structured paper-based records from the administration of G.I. Bill Mortgages from 1946 to 1954 to develop a digitization and processing workflow. These records include the name and city of the mortgagor, the amount of the mortgage, the location of the Reconstruction Finance Corporation agent, one or more identification numbers and the name and location of the bank handling the loan. The authors extracted structured information from these scanned historical records in order to create a tabular data file and link them to other authoritative individual-level data sources.

The authors compared the flexible character accuracy of five OCR methods. The authors then compared the character error rate (CER) of three text extraction approaches (regular expressions, DIA and named entity recognition (NER)). The authors were able to obtain the highest quality structured text output using DIA with the Layout Parser toolkit by post-processing with regular expressions. Through this project, the authors demonstrate how DIA can improve the digitization of administrative records to automatically produce a structured data resource for researchers and the public.

The authors' workflow is readily transferable to other archival digitization projects. Through the use of digital scanning, OCR and DIA processes, the authors created the first digital microdata file of administrative records related to the G.I. Bill mortgage guarantee program available to researchers and the general public. These records offer research insights into the lives of veterans who benefited from loans, the impacts on the communities built by the loans and the institutions that implemented them.

The purpose of this paper is to present the findings of an early stage, exploratory case study of a proposed housing with care initiative (the Crichton Care Campus (CCC)). This sought the perspectives of a range of key stakeholders on the proposed model and how it might be best realised. The analyses of these findings show their relevance to debates on integrated housing with care, and reflect on the methodology used and its potential relevance to similar projects.

The study used a transactive planning approach, where grounded views are sought from a variety of stakeholders. A purposive sample identified informants from relevant health, social care and housing organisations and nine semi-structured interviews were conducted. These were transcribed and data analysis was undertaken on an “interactive” basis, relating care theory to empirical expressions.

The authors identify two contrasting orientations – inclusive “community-oriented” and professional “service-oriented”. This distinction provides the basis for a rudimentary conceptual map which can continue to be used in the planning process. Two significant variables within the conceptual map were the extent to which CCC should be intergenerational and as such, the degree to which care should come from formalised and self-care/informal sources. The potential to achieve an integrated approach was high with stakeholders across all sectors fully supporting the CCC concept and agreeing on the need for it to have a mixed tenure basis and include a range of non-care amenities.

This paper offers originality in two respects. Methodologically, it describes an attempt to undertake early stage care planning using a needs led transactive methodology. In more practical terms, it also offers an innovative environment for considering any approach to care planning that actively seeks integration – based on an acknowledgement of complexity, a variety of perspectives and possible conflicts. The authors propose that the concepts of “community-orientation” and “service-orientation” are used as a helpful basis for planning negotiations, making implicit divergences explicit and thus better delineated.

State ownership has been common especially in industries with restricted competition. In Russia, state-controlled firms represent around 41 percent of the market value of all listed firms (Deloitte, 2015). Yet, there is a significant gap in the literature regarding the effects of various forms of government control in listed firms. The purpose of this paper is to fill this gap by exploring the impact of the complexity of state ownership and competition on the performance of Russian listed firms.

The sample consists of data for 72 firms (360 firm-years) in the Russian MOEX broad market index during 2011–2015. The complexity of state ownership is captured by studying forms of state control including majority/minority, direct/indirect, federal/regional, mixed structures and golden shares.

The authors find significant differences in performance relating to different forms of state ownership. State control is negatively related to firm valuation and the sales/employees ratio. Performance is weakest when state ownership takes the form minority, regional or direct ownership. State control through golden shares typically outperforms other state-controlled firms. The authors find indications of employment prioritization beyond the economical optimum. In addition, the relation between state ownership and profitability becomes positive in sectors where state firms appear to enjoy lower competition.

While the effects of state ownership have been studied on many markets, there is a lack of studies on the effects of different forms, or the complexity, of state ownership beyond direct and indirect ownership. The authors contribute to the literature on the performance effects of state ownership by studying a multitude of forms of governmental ownership as well as the role of competition in Russia. Especially the profitability of state-controlled firms is significantly affected by industry characteristics. Implications of the results are discussed both from firm and policy maker perspectives.

This study aims to evaluate the usability of the augmented reality-based Evoke Education System (EES) to improve service operations in educational settings. The EES uses an animated character (Moe) to interact with children in a classroom by reproducing their teacher's movements and speech.

This study uses a quantitative approach for the system usability evaluation. The ESS was evaluated by 71 children aged 6–8 years old, from two primary schools. After interacting with the EES, they completed a system usability questionnaire and participated in a knowledge acquisition test.

The knowledge acquisition test undertaken on the initial day showed statistically significant improvements for children taught with the EES, compared to children taught through traditional teaching approaches. However, the retest nine days later was not statistically significant (as only one school participated) due to low power. This study used confirmatory factor analysis (CFA), resulting in the identification of five essential factors (likeability, interactiveness, retention, effectiveness/attractiveness and satisfaction) that contribute to the EES's usability. The comparison with existing literature shows that these factors are consistent with the definition of system usability provided by the International Organization for Standardization and current academic literature in this field.

The findings presented in this study are based on the data from only two schools. The research can be extended by involving children from a greater number of schools. Mixed methods and qualitative research approaches can be used for future research in this area to generalise the results.

This study proposes an innovative augmented reality-based education system to help teachers deliver their key messages to the children in a fun way that can potentially increase their knowledge retention.

This paper explores how actors engage in the situated learning of resource integration (RI) within value cocreation practices (VCPs). VCPs are collectively shared and organized routine activities that actors perform to cocreate value.

This paper draws on a qualitative study of how successful music actors engage in VCPs and learn RI. Interviews and observations were used to collect data that were analyzed by drawing on the Gioia methodology.

The findings illuminate the types of VCPs actors engage in to learn RI, the ways in which actors learn RI by engaging in VCPs, and how social contexts condition actors' learning of RI.

This paper offers a framework for understanding actors' situated learning of RI by engaging in VCPs. It illuminates the VCPs that actors engage in to learn RI, how actors advance from peripheral to core participation through their learning, the ways in which actors learn RI by engaging in VCPs, and how social contexts condition actors' situated learning of RI. Implications for the scarce prior research on how actors learn RI are presented.

To contribute to innovative solutions and sustainable growth, managers and policymakers need to offer actors opportunities to learn and make space for actors with competencies that may be important and needed in future VCPs.

In focusing on how actors learn RI by engaging in VCPs, this study draws on theories of communities of practices and situated learning, as well as practice theoretical service research.

Informal knowledge sharing interactions (IKSI) are of particular value for innovation projects. This is especially true for unplanned IKSI, because they are even more likely to provide non-redundant knowledge and new perspectives than planned IKSI. Seminal studies have shown that the formation of unplanned IKSI can be explained on the basis of spatial structures. Strictly speaking, however, these studies only explain unplanned encounters. Whether unplanned IKSI result from these unplanned encounters, though, cannot be satisfactorily explained on the basis of spatial configurations alone. The purpose of this paper is to tackle this explanatory gap by unraveling the fundamental social processes by application of the symbolic interaction theory.

For this purpose, the formation of 132 IKSI on innovation projects from three research and development departments of large companies was recorded in detail using a combination of diaries and interviews. The data were analyzed using qualitative content analysis.

The analysis reveals that IKSI cause symbolic costs (image damages), and that these costs vary between types of social situations. Because actors anticipate situation-specific costs, their propensity to initiate IKSI can be explained in terms of the situations in which they encounter one another. Furthermore, the analysis reveals six particularly relevant characteristics of situations and further elaborates the basic argument by analyzing their functioning.

The paper complements previous explanations of unplanned IKSI by opening up the social processes underlying their formation.

The purpose of this paper is to describe risk and protective factors for symptoms of post-traumatic stress disorder (PTSD) experienced over a 1.5-year period among both frontline and “non-traditional” responders to the 2010 and 2011 earthquakes in Christchurch, New Zealand.

A longitudinal survey administered to Christchurch workers with referents from the city of Hamilton at 6, 12 and 18 months after the 2011 earthquake. Potential risk and protective determinants were assessed by questionnaire items at baseline and over time, the outcome being PTSD as assessed by the PTSD Checklist-Civilian version. A longitudinal latent class analysis identified groups with similar trajectories of PTSD.

A total of 226 individuals, 140 (26 per cent) from Christchurch and 86 (16 per cent) from Hamilton, participated at baseline, 180 at 12 and 123 at 18 months, non-traditional responders forming the largest single group. Two latent classes emerged, with PTSD (21 per cent) and without PTSD (79 per cent), with little change over the 18-month period. Class membership was predicted by high scores in the Social Support and Impact of Events scale items, Health-related Quality of Life scores being protective. PTSD scores indicative of distress were found in females, and predicted by burnout risk, behavioural disengagement and venting.

Non-traditional responders should be screened for PTSD. Social support should be considered with the promotion of adaptive coping mechanisms.

The strength was longitudinal follow-up over an 18-month period, with demonstration of how the potential determinants influenced the course of PTSD over time.

The purpose of this research is to highlight the impact of integrative leadership behaviors on network performance in local government networks.

The data were retrieved from a survey conducted on 362 local government network leaders in Italy. Their leadership behaviors were compared with the level of network performance anonymously self-reported.

The findings show that high frequency in the usage of a specific category of behavior does not always lead to high performance in local government networks. Moreover, leadership behaviors leading to highly performing networks are not always engaged most frequently by networks' leaders.

This research gives an empirical contribution to a neglected topic: network leadership. Moreover, the authors attempt to highlight how it is able to influence network performance.