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The case is a secondary sourced case. Information for the case was found from news articles and interviews.

David’s Bridal was a privately held corporation generating $1.3bn in annual revenue and employing over 12,000 employees. David’s Bridal filed bankruptcy not once but twice. This case examines the bridal industry and the environmental factors that led to the two bankruptcies. Bridal dresses are at the top of wedding categories. Environmental factors causing bankruptcy included online competition, reputation as seen through the eyes of the consumer, COVID, and supply chain challenges. David’s Bridal first looked to Jim Marcum to turn the corporation around and when this failed, they created a new management team after the second bankruptcy to save the company.

The case is designed as an interdisciplinary case for undergraduate leadership, advanced accounting or undergraduate strategy courses. The case was tested in MGMT 330: Leading People in Organizations. This case is appropriate for junior- and senior-level students.This case will be used in ACCT 402: Advanced Accounting – a senior-level course. The case gives perspective on going concern opinions and the strategic implications of bankruptcy.Possible textbooks▪ Christensen, T., Cottrell, D. and Budd, C. (2023). Advanced Financial Accounting (13th ed.). McGraw-Hill.▪ Hoyle, J., Schaefer, T. and Doupnik, T. (2024). Advanced Accounting (15th ed.). McGraw-Hill▪ Rothaermel, F. T. (2024). Strategic Management (6th ed.). McGraw-Hill

The paper follows Jason Cope's (2011) vision of a holistic perspective on the failure-based learning process. By analyzing the research since Cope's first attempt, which is often fragmentary in nature, and providing novel empirical insights, the paper aims to draw a new comprehensive picture of all five phases of entrepreneurial learning and their interplay.

The study features an interpretative phenomenological analysis of in-depth interviews with 18 failed entrepreneurs. Findings are presented and discussed in line with experiential learning theory and Cope's conceptual framework of five interrelated learning timeframes spanning from the descent into failure until re-emergence.

The study reveals different patterns of how entrepreneurs experience failure, ranging from abrupt to gradual descent paths, different management and coping behaviors, and varying learning effects depending on the new professional setting (entrepreneurial vs non-entrepreneurial). Analyzing the entrepreneurs' experiences throughout the process shows different paths and connections between individual phases. Findings indicate that the learning timeframes may overlap, appear in different orders, loop, or (partly) stay absent, indicating that the individual learning process is even more dynamic and heterogeneous than hitherto known.

The paper contributes to the field of entrepreneurial learning from failure, advancing Cope's seminal work on the learning process and -contents by providing novel empirical insights and discussing them in the light of recent scientific findings. Since entrepreneurial learning from failure is a complex and dynamic process, using a holistic lens in the analysis contributes to a better understanding of this phenomenon as an integrated whole.

In this paper we explore the gendered ways in which academic staff resistance and compliance is configured in a post-1992 University in England, including the emotions implicated in the navigation of neo-liberalisation and research intensification of their academic institution and its associated disciplinarian mechanisms.

We draw on data from an interview study of a diverse sample of 32 academics of different gender, discipline and academic grade. Analysis informed by a feminist post-structuralist framework of power and discourse explored different forms of academic resistance and compliance; how the embodied academic subject was (re)negotiated within gendered discourses of neo-liberal research excellence and managerialism and the gendered emotions generated in processes of resistance and compliance.

Institutional change and expectations to engage with research performativity generated fear, anxiety and anger. Female staff appeared to actively resist the masculinized research subject performing all hours work and individualism in the context of private and institutional gendered relations and labour. Male staff though actively resisted the feminization of higher education and the neo-liberal instrumentalization of caring and therapeutic cultures and ideologically resisted the surveillance mechanisms of higher education including the REF.

Our work contributes to scholarship problematizing the assumed neutrality of resistance and compliance and highlighting women’s symbolic struggle to (dis)identify with a masculine professional norm. In terms of theorising academic resistance to neo-liberalism and identity construction, further attention should be given to the mobilization and symbolic capital of academics and emotions positioned differently due to their gender and intersecting differences.

Our study addresses a gap in the scholarship of academic resistance and compliance by advancing the understanding of gender inequalities and emotions implicated in the process of resistance and compliance against neo-liberalism.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

Despite the positive impact of professional learning communities (PLCs) in improving teaching practices, many teachers still struggle to effectively integrate information and communication technologies (ICTs) into their teaching and learning. Drawing from human capital theory and spillover effects, this paper examines how teachers PLCs can facilitate ICT integration.

Using a qualitative methodology, the researchers designed a phenomenological study. From semi-structured interviews, data were collected from 15 selected secondary school teachers from four selected secondary schools in Tanzania.

The study revealed that teachers use various strategies to enhance ICT integration in teaching practices, namely, community collaboration, practice-based approaches to ICT integration and the utilization of digital learning tools in instructional practices. Furthermore, the results showed several constraints on the ability of teachers’ PLCs to encourage ICT integration. These constraints were divided into three parts, i.e. major challenges at the macro, meso and micro levels.

The paper has the potential to inform policy and practice, particularly in the area of PLCs. Also, it helps to better understand the changing practices with ICTs through PLCs when there are insufficient resources for ICT integration.

To support teachers in using ICTs in their instructional practices, it is essential to build their capacities through PLCs to increase their confidence and competence in ICT integration.

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

This study aims to develop an all-encompassing model to analyse various aspects of atmospherics, including components of the museum space and its physical surroundings. Moreover, it evaluates whether the identified attributes of the “museumscape” affect the positive word of mouth of museum visitors.

This exploratory study adopts a quantitative methodology. Data were collected through direct interviews with visitors at three Italian art museums and through a structured questionnaire. All dimensions were measured with multiple items on a five-point Likert scale. To assess the influence of the museumscape attributes on positive word of mouth, a structural equation model is performed adopting the two-stage testing procedure estimating the measurement model in the first stage and running a confirmatory factor analysis to assess reliability and demonstrate convergent and discriminant validity for all multi-item measures.

Six attributes of the museumscape are delineated (ambient conditions; facilities and convenience; signs and signage; staff behaviour; art gallery quality; exhibition space aesthetics). The latter three positively influence visitors' positive word of mouth.

The study expands frameworks from previous service museum marketing research in general and service museum research on atmospherics in particular. The framework developed here identifies the direct predictive power of museumscape cues on positive museum visitor's word of mouth, thus increasing knowledge of the customer service experience and service quality and atmospherics management.

The constructs discovered here may help museum managers to carefully design and manage the museumscape to enhance visitors' satisfaction and loyalty.

This study is the first application of servicescape theory in the museum context; previous applications focus on for-profit sectors.

This study aims to examine the effect of structural transformation on poverty alleviation in Sub-Saharan Africa (SSA) countries with a higher share of services as a percentage of gross domestic product (GDP). The study specifically focuses on the value-added share as a percentage of GDP in the agricultural, manufacturing, industrial, and service sectors using time series data from 1988 to 2019.

The study utilizes the autoregressive distributive lag (ARDL) bound test framework for estimation, based on the conclusions drawn from the augmented Dickey-Fuller and Phillips–Perron unit root tests, which provide evidence of a mixed order of integration.

The result reveals that agriculture value-added (AVA), manufacturing value-added (MVA), industrial value-added (IVA), and services value-added (SVA) have a positive and significant impact on poverty alleviation in both the short and long run. However, the agriculture sector is found to be more effective in reducing poverty compared to the other sectors examined in this study. Additionally, this study challenges the notion that SSA countries have undergone an immature structural transformation. Instead, it reveals a pattern of stagnant structural transformation, as indicated by the lack of growth in the industrial and manufacturing value-added shares of GDP.

To enhance productivity and reduce poverty, SSA economies should adopt a development strategy that prioritizes heavy manufacturing and industrial sectors, leading to a transition from the agricultural to the secondary and tertiary sectors.

The study contributes to the emerging literature on structural transformation by investigating which sector is more efficient in reducing poverty in SSA countries, using the value-added share as a percentage of GDP for agricultural, manufacturing, industrial, and service sectors. The study also aims to determine if SSA countries have experienced immature structural transformation due to the growing share in the service sector.

Netflix's short-lived Gothic sci-fi psychological thriller 1899 tells of the discovery of a ghost ship by a steam-liner bound for America. All aboard are tested by unexplained deaths, visions of past traumas and impossible events. 1899 exemplifies what Mittell calls ‘drillable media’ (2009), contemporary elaborate and inventive serial TV narratives which encourage the viewer into active reception, rewarding forensic deconstruction and analysis.

The creators sprinkle references to Classical mythology and philosophy throughout 1899, inviting literate, active consumers to use them in forensic reception. Featuring an ensemble cast of 20 principal characters, 1899 offers a variety of ‘masculine’ representations, and all can be described as Gothic. These characters are understood and enhanced through consideration of the allusions to Classical mythology in the text. These echoes enhance and shape the Gothic masculine representations in 1899. Furthermore, the female protagonist is imbued with counter-typical hegemonic gender traits and her connections to mythic and literary characters encourage a questioning of her status as hero.

With reference to Classical reception and Gothic studies, textual analysis and online analytical discourses posted by fans of 1899, this chapter explores the interplay between Gothic male representations, ‘masculine’ traits and allusions to mythology, employing both to create a television series which is both timeless and contemporary.

The study aims to delve into the influence of tourism on the happiness of city residents, grounded in the overarching concept of livability. It posits that prioritizing residents’ happiness is crucial for effectively addressing cities’ challenges in balancing development and distinctiveness. The study pursues three primary objectives: first, establishing a potential correlation between city tourism and residents’ happiness; second, examining the contributing factors to this correlation and third, identifying potential mediators that influence the connection between tourism development and residents’ happiness.

Using a quantitative single-case design and partial least square analysis, the study underscores the intricate nature of various tourism development components. It specifically explores the roles of cognitive flexibility and social comparison in shaping the relationship between city tourism and happiness.

The findings make a distinctive contribution by revealing that not all tourism domains contribute positively to happiness. Furthermore, it sheds light on how tourism development impacts the emotional and cognitive dimensions of happiness, emphasizing the adverse effects of inequality and feelings of insecurity.

The study acknowledges certain constraints, including its employment of a cross-sectional design, the issue of generalizability, potential sampling bias and the reliance on subjective measurements when evaluating constructs like happiness and satisfaction with life. Using self-reported data introduces susceptibility to social desirability bias and individual perceptual differences, potentially resulting in measurement inaccuracies. Nevertheless, despite these limitations, the study’s findings offer valuable insights that contribute to both theoretical advancement and the realm of urban management.

The findings elucidated through the mediation analyses conducted for hypotheses three to seven shed light on the significant roles played by mental adaptation and social comparison mechanisms in shaping individuals’ happiness. These insights substantially enhance our understanding of this field. Particularly, the dimensions of social and environmental impact within tourism appear to counterbalance the positive effects stemming from the economic and cultural aspects. This suggests a scenario where an excessive focus on tourism development could potentially undermine the overall livability of the city. These outcomes further indicate the necessity for proactive interventions by destination managers. Their efforts should be directed toward enhancing the environmental and social domains, aiming to reinvigorate the sense of community among residents, which appears to be gradually waning.

The outcomes of this study emphasize the utmost significance of prioritizing residents’ happiness above mere considerations of economic growth when formulating efficacious strategies for tourism. By concentrating on the happiness of the local population, a harmonious resonance is established with Sustainable Development Goal 11, which advocates for the creation of habitable cities founded upon the principle that “a city that is not good for its citizens is not good for tourists.” This alignment underscores the interconnected nature of residents’ happiness and the sustainable development of tourism. Moreover, residents’ happiness plays a pivotal role in addressing the challenge that cities face in harmonizing growth and their uniqueness, ensuring competitiveness and sustainability.

The research underscores the need for a people-oriented perspective in urban planning and tourism development initiatives. The study identifies diverse factors impacting residents’ happiness in city tourism, highlighting the complex interplay of environmental, cultural and socioeconomic elements. It emphasizes income’s role but underscores nonmaterial factors and individual preferences. Overall, the study offers timely and valuable insights into the intricate connection between tourism development, residents’ happiness, living conditions and human perception, guiding urban planners and stakeholders.