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Citizen engagement can promote value creation in urban development projects. This potential stems from the granting of decision-making authority to citizens, labeled citizen enfranchisement in this study. Citizens are focal stakeholders of urban development projects and enfranchisement grants them an explicit say on such projects. Despite this potential for enhanced value creation, there remains limited understanding about how project organizations enfranchise stakeholders in the front end of urban development projects.

In this research, we designed a multiple-case study to analyze two novel citizen engagement processes in Northern-European cities. In these processes, citizens were enfranchised in ideating, designing, and making selections on urban development projects. We followed a multimethod approach to data collection. The collected datasets include document data, interview data and observation data.

Our findings demonstrated a distribution and redistribution of decision-making authority throughout the phases of the citizen engagement processes. Citizens’ voices were amplified throughout the project front end, although episodes of decision-making authority held by the cities took place periodically as well. By granting explicit decision-making authority to citizens, citizen enfranchisement facilitated a more democratic urban development process, promoting value creation.

In contrast to the earlier research, the findings of our study illustrate citizen engagement taking place at so-called higher levels of stakeholder engagement. In particular, our study reveals a granting of de facto decision-making authority to citizens, also known as citizen enfranchisement. These findings contribute to the earlier research on stakeholder engagement in projects, where the influence of stakeholder engagement has often been considered symbolic or limited.

This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complementary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for Indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support Indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of Indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

After completion of the case study, students will be able to understand the format of for-profit social enterprise working for menstrual hygiene sustainability and its contribution toward U.N. Sustainable Development Goals, to appreciate the company’s alignment with the triple bottom line framework, to analyze the blue ocean mechanism that the company has developed to create an impact and to critique the strategies the Asan Cups company could adopt to increase its market share and growth.

Asan Cups was a for-profit social enterprise founded by Ira Guha in 2021. The company crafted reusable menstrual cups from liquid silicone, sporting a patented design in India, the UK, Europe and the USA. Successfully retailing its products in India, the UK and Europe, Asan Cups operated on a bootstrap model with a compact team of four, led by its visionary founder. From the get-go, the company embraced a compelling 1-for-1 donation initiative. For every cup sold, Asan Cups generously donated another to women who could not afford it. Collaborating with nongovernmental organizations, schools, educational institutions and social workers, the company spearheaded campaigns to heighten menstrual hygiene awareness. This proactive approach aimed to boost the acceptance of menstrual cups among rural women and championed the cause of environmental sustainability. The company did not just stop at providing an eco-friendly alternative. Asan Cups fervently educated the masses on the detrimental environmental impact of traditional disposable period products like sanitary pads and tampons. Fast-forwarding to 2023, Asan Cups had garnered approximately 30,000 users, with the adoption rate steadily climbing. The company strategically used an education-intensive model to foster awareness about period products in collaboration with partners nationwide. However, being a for-profit entity, the founder, Guha, was at a crossroads. Balancing the need for profitability, there was mounting pressure to explore additional revenue streams and expand operations and market reach. The dilemma loomed large: opt for a quicker marketing strategy or stay true to the company’s foundational education-centered approach. This case study delves into the dynamic strategies, impactful operations and growth scenarios Asan Cups navigated since its inception. It examines the pivotal choices faced by the founder and explores potential strategies for sustained growth.

This case study can be used at both undergraduate and master’s levels. The case study will be handy for strategic management and business strategy courses and can also be used for social entrepreneurship, marketing and entrepreneurship courses.

Teaching notes are available for educators only.

CSS 11: Strategy.

The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations Sustainable Development Goals (SDGs) into accounting curricula can help accountants contribute positively towards the goals’ aim. This represents not merely an educational reform but a call to action to forge a path that empowers accounting students to be technically proficient and socially conscious graduates who act as change agents working towards the public interest.

This study challenges the technical focus of accounting, conceptualising it as a multidimensional technical, social and moral practice, transcending traditional boundaries to address complex societal issues. This paper is primarily discursive, using autoethnography through presenting vignettes written by four female accounting educators across three geographical regions. These first-person narratives foster a sense of interconnectedness and shared responsibility within the accounting community, reflecting a collective commitment to integrating SDGs into accounting education. By sharing personal experiences, the authors invite readers to engage in reflective pedagogy and contribute to shaping a better world through accounting education.

The transformative potential of purposefully incorporating SDGs into accounting education is not just a theoretical concept. The vignettes in this study provide concrete evidence of how this integration can shape future accountants into socially conscious professionals driven by ethics, equity and environmental responsibility. Our collective reflection underscores the importance of collaboration and continuous learning in aligning accounting education with the SDGs, offering a hopeful vision for the future of this field.

This study builds on existing literature to encourage communication, curriculum development, collaborative teaching approaches, experiential learning opportunities, ongoing evaluation and community dialogue on reshaping accounting education by giving a rare insight into what and how people teach and from what broader motivations. It offers a practical roadmap for educators to integrate SDGs into their teaching.

Relational contracting is increasingly being applied to complex and uncertain construction projects. However, it has proved hard to achieve stable performance and industry-level learning in this field. This paper employs an institutional perspective to analyze how legitimacy for relational contracting has been produced and challenged in Denmark, Finland, Norway and Sweden, including implications for dissemination and learning.

A collaborative case study design is used, where longitudinal accounts of the developments in relational contracting over more than 25 years in four Nordic countries were developed by scholars based in each country. The descriptions are underpinned by literature sources from research, practice and policy.

The countries share similar problem perceptions that have triggered the de-institutionalization of traditional contracting practices. Models and policies developed elsewhere are important sources of knowledge and legitimacy. Most countries have seen pendulum movements, where dissemination of relational contracting is followed by backlashes when projects fail to meet projected outcomes. Before long, however, relational contracting tends to re-emerge under new labels and in slightly new forms. Such a proliferation of concepts presents further obstacles to learning. Successful institutionalization is found to rely on realistic goals in combination with broad competence development at the organizational and industry levels.

In seeking inspiration from other countries, policymakers should go beyond contract models to also consider strategies to manage industry-level learning.

The paper provides a unique longitudinal cross-country perspective on the field of relational contracting. As such, it contributes to the small stream of literature on long-term institutional change in the construction sector.

This chapter examines three common fintech use cases transforming the financial industry. First, the chapter introduces fintech's role in enhancing financial services and promoting financial inclusion, especially through digital platforms. Second, it investigates various fintech applications that support financial institution management by harnessing the power of artificial intelligence (AI) and machine learning (ML). Finally, the chapter explores fintech use cases related to the regulatory environment, including regulatory technology (regtech), blockchain technology, and cryptocurrencies. The insights presented in this chapter cater to researchers and practitioners keen on better understanding fintech's diverse applications in the ever-evolving financial industry landscape.

This paper aims to extend insights about the relationship between inter-organizational collaboration and approaches to control from the perspective of decision-makers. We investigate the relationship between approaches to control and intended forms of integration between actors responsible for solving the complex problem of integrated person-centered care for elderly with diverse and significant needs.

The empirical study is based on a content analysis of contractual agreements. We have analyzed a total of 118 collaboration agreements and associative documents between all Swedish regions and municipalities.

The study shows that intended integration is subject to remarkable variation in intended forms of inter-organizational collaboration in this Swedish case. The paper illustrates that decision-makers’ intentions with proposed collaboration in each given context are important for the chosen approach to control. Regardless of intended forms of integration, our study suggests that an imminent soft approach to control is expressed alongside limited signs of hard control. Various forms of intended integration can be managed by the two approaches simultaneously insofar as the agreements appear to have a two-sided purpose.

Our paper proposes an empirically driven taxonomy of intended forms of integration initiatives. The taxonomy provides resources for studies about how collaboration can be managed when it is stipulated by national legislation but local self-governance gives actors considerable freedom to decide on how to organize and manage services. By presenting the taxonomy and relating this to approaches of control, our iterative study builds on and adds to a recent stream of research arguing that the relationship between collaboration and approaches to control may by fuzzier and more complex than originally thought.

This study aims to bridge a gap in literature by exploring the impact of art and culture projects on primary internal stakeholders (i.e. employees), focusing on the micro-foundations of corporate social responsibility (CSR).

The analysis uses a qualitative approach, using a single-case study and semi-structured interviews. The single-case study focuses on art and culture projects developed by companies participating in the public contest promoted by Parma City of Culture 2020. The analysis relies on the information gathered from interviews with the employees who were involved in the projects of seven of the winning companies.

The results suggest that employees positively assess their participation in CSR activities based on art and culture projects. Specifically, through their direct involvement in the competition employees manage to experience meaningfulness and they attribute intrinsic motives to these types of activities.

This study analyses the effectiveness of a publicly endorsed CSR initiative oriented towards internal social enhancement based on art and culture projects, leveraging the unique case of Parma City of Culture 2020. The findings might be beneficial to both companies and regulators aiming to achieve internal social enhancement. This study contributes to existing literature on the social dimension of CSR by emphasising the key role of art and culture projects in the organisational context and by opening new avenues for future research.

Property guardianship is increasingly being viewed as an alternative and, in many cases, a last resort to the unaffordable private rental market. This upsurge in the incidence of guardianship necessarily amplifies the existing legal grey areas and the inherent insecurity and precarity in the sector for guardians. Drawing on interviews with property guardians and archival research, the purpose of this study is to explore the background to the guardianship occupation model; highlight the key problems guardianship generates and, building on this, propose recommendations for reform to the regulatory landscape of guardianship. This study argues that a culture change in property guardianship is needed so that guardians can be better protected, and local authorities empowered to be more proactive in overseeing standards of guardian properties in their areas.

This study draws on qualitative semi-structured interviews with 46 property guardians and archival research.

The author argues that property guardians routinely enter the sector largely as a matter of last resort based on financial considerations or following difficult life experiences. Insecure and precarious, guardianship operates under licence agreements which provide less protection for guardians. Coupled with ambiguity around the application of existing housing legislation to guardianship and research showing non-engagement by local authorities with guardianship, this study suggests regulatory reform is urgently needed.

With traditional residential tenancies in the private rental sector increasingly unaffordable for many and guardianship becoming a viable alternative, this study argues for significant regulatory reform to the guardianship sector to ensure guardians are adequately protected under the law. This study presents a series of proposals to deliver a culture change in the sector.

This study draws on the conservation of resources logic to theorize the role of firm resilience in explaining variations in entrepreneurial well-being under varying conditions of supply chain disruption and dependency ratio.

The study uses ex-post survey data from 373 women entrepreneurs in diverse agricultural supply chains in Ghana, a sub-Saharan African country. Moderated regression analysis is employed to test the research hypotheses.

The results indicate that firm resilience has both positive and negative relationships with economic and subjective well-being, depending on the level of supply chain disruption and dependency ratio women entrepreneurs face. Notably, the findings suggest that firm resilience contributes more to economic and subjective well-being of women entrepreneurs when dependency ratio is low and supply chain disruption is high.

The study integrates firm resilience research and entrepreneurial well-being literature to provide new insights into theorizing and analyzing the benefit of firm resilience for women entrepreneurs’ well-being.