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The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

Turn-taking is beneficial to conversational search success, but the increase in turns and time can also increase the cognitive load of the user. Therefore, in this research paper, the authors view conversational search sessions through the lens of economic theory and use the economic models of search to analyze the various costs and benefits of information-seeking interactions.

First, the authors built a cost-benefit model for conversational search sessions by defining action types and performing an intellectual mapping of actual sessions into sequences of these actions (using thematic analyses). The authors used the hypothesized cost and benefit actions (obtained from the user-system dialogs), along with the number of turns, utterances and time-related parameters, to propose the mathematical model. Next, the authors tested the model empirically by comparing the model scores to the user satisfaction and task success scores (collected through questionnaires). By representing each session as a bag of actions, the authors developed linear regression models to predict task success and user satisfaction.

Through feature analysis and significance testing, the authors identify the different parameters that contribute significantly to user satisfaction and task success scores. Error analysis shows that the model predicts task success and user satisfaction reasonably well, with the average prediction error being 0.5 for both (on a 5-point scale).

The authors' research is an initial step toward building a mathematical model for predicting user satisfaction and task success in conversational search sessions.

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on Sustainable Development Goals (SDGs) in organizations. From an academic viewpoint, it not only adds to previous work on the topic of SDG materiality (e.g. Van Tulder and Lucht, 2019) but also aims to contribute new insights into the steps that are crucial and influence the adoption of the SDGs in materiality assessments. It may also add to the literature by providing new knowledge on the strategic considerations that organizations may make and institutional dynamics that encourage organizations to implement the SDG materiality method.

By executing a national survey research in Belgium through a collaboration between academics of Antwerp Management School, Louvain School of Management (UCLouvain) and the University of Antwerp, and supported by Belgium’s Federal Institute of Sustainable Development, the authors have obtained several insights into the SDG landscape in Belgium for various types of organizations, including companies, governmental and nongovernmental organizations and educational institutions. This research builds further on a first national survey (SDG Barometer Belgium, 2018) on the adoption and implementation of the SDGs. However, an important aim of this research is to shift the emphasis to more prominent new elements, such as whether or not organizations use the SDGs in materiality assessments. While the main part of the data for this research were collected through an online questionnaire, document analyses were conducted based on the sustainability reports of BEL 20 companies, the benchmark stock market index of Euronext Brussels consisting of 20 companies traded at the Brussels Stock Exchange, and seven interviews were held to obtain additional insights.

A total of 386 organizations across sectors responded to the question “Does your organization perform a materiality analysis”, of which 210 organizations completed the question “Does your organization align the materiality analysis with the SDGs,”after an “exit route” based on a positive answer to the first question. When diving into the survey results, the authors see that no more than 12% of the 210 organizations performing a materiality analysis align their materiality analysis with the SDGs, while 14% indicate that they do not account for the SDGs at all in their materiality analyses. The results show that 41% of the organizations take into account the SDGs to a certain degree when performing their materiality analysis. Speculating on an explanation for these results, it may be the case that organizations do not yet think about coupling the SDGs to their materiality assessment, experience difficulties in practice or generally lack the knowledge for relating the SDGs to the sustainability topics that are relevant to them. This seems in line with other research (e.g. Van Tulder and Lucht, 2019), as the results of this study indicate that it seems to be difficult for organizations to relate the SDGs to the existing sustainability priorities or materiality analyses of companies.

The real contribution of this paper essentially lies in the description of the Janssen Pharmaceuticals case. The company recognized that today’s internally focused approach to goal setting is not enough to address global challenges. Hence, looking at what is needed externally from a global perspective, taking into account sustainability thresholds and setting ambitions accordingly, is needed to bridge the gap between current performance and required performance. From the Janssen Pharmaceuticals case, the authors learned that external stakeholders are an extremely useful source of information to address the required performance by using the SDG framework. For sure, SDG materiality analyses are still in an early phase of development and knowledge on how to conduct such an analysis may be lacking. Future efforts – or the lack thereof – may indicate whether or not companies consider such analyses as sufficiently relevant. Although the uptake of the SDGs is in progress, it remains to be seen which, if any, materiality method will eventually turn out as a new dominant way of defining material issues. The findings presented in this study hopefully serve as a basis for further investigation of the topic.

The purpose of this paper is to highlight the role an intentional and cohesive research group for doctoral researchers and supervisors can play in surfacing and de-mystifying many of the implicit doctoral literacy practices involved in doctoral study.

This participatory, collaborative project, involving 11 doctoral researchers and three supervisors, was conducted in two stages. In the first stage, doctoral researchers and supervisors engaged in a discussion which resulted in a shared concept map. The concept map was then used as a prompt for stimulated recall interviews in which the participants reflected on the connections and peer learning afforded by the research group.

Drawing on ideas from Communities of Practice theory, the data revealed that the research group, including both supervisors and doctoral students, developed knowledge, relational connections and an awareness of a range of doctoral literacies.

This paper makes suggestions for how those in doctoral education can develop and embed research groups into institutional practices.

This study demonstrates the significant role a research group which is structured, intentional and guided plays in supervisors’ and doctoral students’ development of doctoral literacies and the fundamental intellectual and relational connections afforded by participating in such communities.

This paper makes a conceptual contribution by intersecting two strands of literature (return to work following health issues and industrial relations) to facilitate our understanding of the potential role of social dialogue in supporting return to work (RTW) following the diagnosis of a chronic illness. It conceptualises the levels and channels through which various actors and their interactions may play a role in RTW facilitation within the actor-centred institutional framework.

The paper uses an exploratory design based mainly on desk research but is also informed by roundtable discussions done in six countries as part of a larger project.

The conceptual and analytical framework (CAF) is developed to explain how various actors interact together in ways shaped by the RTW policy framework and the industrial relations systems, resulting in a continuum of RTW facilitation situations.

There is limited research on return-to-work policies following diagnosis of chronic illness from a comprehensive actor-oriented perspective. The existing literature usually focusses on just one stakeholder, overlooking the role of social dialogue actors. By bridging the two streams of literature and incorporating all potential actors and their interactions in a unitary model, the proposed framework provides a valuable tool to further discuss how successful RTW after a diagnosis of chronic illness can be facilitated.

The paper explores the potential value of urban assemblage theory as a conceptual framework for understanding the role heritage has in social sustainable urban placemaking. The authors conceptualise urban placemaking as a dynamic and complex social assemblage. Heritage is one of the many dimensions of such a complex and dynamic urban assembly. Based on the approach to urban assemblage theory, the authors aim to uncover how postindustrial city-making unfolds. When approaching the case studies, the authors ask the following: Whose city for which citizens are visible through the selected case studies? How is social sustainability achieved through heritage in urban placemaking?

The main research material is derived from theoretical literature and the testing of an assemblage methodological approach through three Norwegian urban regeneration case studies where heritage partake in urban placemaking. The three case studies are the Tukthus wall (what is left of an 19th century old prison), the Vulkan neighbourhood (an 19th century industrial working area) and Sørengkaia (an 19th century industrial harbour area) in Oslo, Norway. The three case studies are representing urban regeneration projects which are common worldwide, and not at least in a European context.

The paper reveals the dynamic factors and processes at play in urban placemaking, which has its own distinct character by the uses of heritage in each of the case study areas. Placemaking could produce “closed” systems which are stable in accordance with its original functions, or they could be “open” systems affected by the various drivers of change. The paper shows how these forces are depending on two sets of binary forces at play in urban placemaking: forces of “assemblages” co-creating a place versus destabilising forces of “disassembly” which is redefining the place as a process affected by reassembled placemaking.

For research, the authors focus on the implications this paper has for the field of urban heritage studies as it provides a useful framework to capture the dynamic complexity of urban heritage areas.

For practice, the authors state that the paper can provide a useful platform for dialogue and critical thinking on strategies being planned.

For society, the paper promotes the significance in terms of fostering an inclusive way of thinking and planning for urban heritage futures.

The paper outlines dynamics of urban regeneration through heritage which are significant for understanding urban transformation as value for offering practical solutions to social problems in urban planning. The assemblage methodological approach (1) makes awareness of the dynamic processes at play in urban placemaking and makes the ground for mapping issue at stake in urban placemaking; (2) becomes a source for modelling urban regeneration through heritage by defining a conceptual framework of dynamic interactions in urban placemaking; and (3) defines a critically reflexive tool for evaluating good versus bad (heritage-led) urban development projects.

This study examines the public participation in the implementation of the Historic Urban Landscape (HUL), a United Nations Educational, Scientific and Cultural Organization (UNESCO) approach for urban development. HUL has six Critical Steps and four Tools Categories relating to community engagement, knowledge and planning, regulatory system and financial instruments. The HUL public participation component has materialized variably across the adopting cities, challenged by the local implementation capacity. In response, we have singled out two research questions revolving around the participants’ characteristics and participation methods.

This study instrumentalizes case studies as a research methodology and thematic literature as a theoretical context. The HUL projects for Ballarat, Australia and Cuenca, Ecuador have been selected as sources of published information because they exhibit comparative differences in completing community engagement. We have compared the community engagement accounts of the two cities.

The Ballarat and Cuenca HUL project accounts point out to commonalities and variances in responding to the HUL public participation mandate. The findings for the participants’ characteristics involve project setting, participants categories and participants empowerment; the findings for the participation methods involve initial preparation, domestic and international expertise and public conversation.

The results of the study help define public participation practices in HUL project implementations. The results present an opportunity for city officials, HUL project planners and field administrators for making informed decisions particularly in relation to the two public participation domains, the participants’ characteristics and the engagement methods.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

Through the study of visualizations, virtual worlds and information exchange, the purpose of this paper is to reveal the complex connections between technology and the work of design and construction. The authors apply the sociotechnical view of technology and the ramifications this view has on successful use of technology in design and construction.

This is a discussion paper reviewing over a decade of research that connects three streams of research on architecture, engineering and construction (AEC) teams as these teams grappled with adapting work practices to new technologies and the opportunities these technologies promised.

From studies of design and construction practices with building information modeling and energy modeling, the authors show that given the constructed nature of models and the loose coupling of project teams, these team organizational practices need to mirror the modeling requirements. Second, looking at distributed teams, whose interaction is mediated by technology, the authors argue that virtual world visualizations enhance discovery, while distributed AEC teams also need more traditional forms of 2D abstraction, sketching and gestures to support integrated design dialogue. Finally, in information exchange research, the authors found that models and data have their own logic and structure and, as such, require creativity and ingenuity to exchange data across systems. Taken together, these streams of research suggest that process innovation is brought about by people developing new practices.

In this paper, the authors argue that technology alone does not change practice. People who modify practices with and through technology create process innovation.

Properly allocating an organization's activities within a building is vital to reducing the relational complexity arising from process–environment interactions. Multiple relationships are mapped, and certain interferences are only identified after these have been processed. The method/software employed for this task is Mapping Activity Environment Allocation (MAEA). However, data input and interpretation of results depend on the usability conditions of the organization's agents. This paper presents MAEA's usability test results.

Test sessions and interviews were carried out with seven agents registered at a University Hospital. Participants were instructed to think aloud during its use, and immediately afterward, responded to semi-structured interviews. Test sessions were audio recorded and screen captured.

Participants found the software easy to use and pointed out valuable implications for professional and academic use. In addition to relationship, priority and parallelism data, customized visualizations were created, including organizational charts, flowcharts and activity flow routes on the floor plan.

MAEA's simplicity allows non-designers to conduct evidence-based assessments and decisions. It allows designers to test their proposals during the programming and outline proposal stages.

A more detailed definition of design requirements from the beginning increases the conditions to successfully achieve project goals.

The ability to map the allocation of activity-spaces in the pre-design phase of building architecture allows for early identification of interactions, aiding in the development of more robust project requirements during programming.