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Managing supply chains (SCs) for sustainability often results in conflicting demands, which can be conceptualized as sustainability tensions. This paper studies sustainability tensions in electronics SC contexts and the related management responses by applying a paradox perspective.

A single case study on the electronics SC is conducted with companies and third-party organizations as embedded units of analysis, using semi-structured interviews that are triangulated with publicly available data.

The study identifies tension elements (learning, belonging, organizing and economic performing) conflicting with general social–ecological objectives in the electronics SC. The results indicate a hierarchal structure among the sustainability tensions in SC contexts. The management responses of contextualization and resolution are assigned to the identified tensions.

Framing social–ecological objectives with their conflicting elements as paradoxical tensions enables organizations and SCs to develop better strategies for responding to complex sustainability issues in SC contexts.

The study contributes toward filling the gap on paradoxical sustainability tensions in SCs. Empirical insights are gained from different actors in the electronics SC. The level of emergence and interconnectedness of sustainability tensions in a larger SC context is explored through an outside-in perspective.

The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the different tables that make up a state-owned enterprise's (SOE) enterprise resource planning (ERP) relational database. The use of Benford's law streamlines the search for possible abnormalities within the ERP system's data set, increasing the ability of the internal audit functions (IAFs) to detect anomalies within the database. In the SOEs of emerging economies, where groups compete for power and resources, internal auditors are better off employing analytical tests to discharge their duties without getting involved in power struggles.

Records of eight databases of an SOE in Argentina are used to analyse the number of records of each table in periods of three to 12 years. The case develops step-by-step Benford's law application to test each ERP module records using Chi-squared (χ²) and mean absolute deviation (MAD) goodness-of-fit tests.

Benford's law is an adequate tool for performing integrity tests of high-volume databases. A minimum of 350 tables within each database are required for the MAD test to be effective; this threshold is higher than the 67 reported by earlier researches. Robust results are obtained for the complete ERP system and for large modules; modules with less than 350 tables show low conformity with Benford's law.

This study is not about detecting fraud; it aims to help internal auditors red flag databases that will need further attention, making the most out of available limited resources in SOEs. The contribution is a simple, cheap and useful quantitative tool that can be employed by internal auditors in emerging economies to perform the first scan of the data contained in relational databases.

This paper provides a tool to test whether large amounts of data behave as expected, and if not, they can be pinpointed for future investigation. It offers tests and explanations on the tool's application so that internal auditors of SOEs in emerging economies can use it, particularly those that face divergent expectations from antagonist powerful interest groups.

This study demonstrates that even in the context of limited information technology tools available for internal auditors, there are simple and inexpensive tests to review the integrity of high-volume databases. It also extends the literature on high-volume database integrity tests and our knowledge of the IAF in Civil law countries, particularly emerging economies in Latin America.

Modern intra- and inter-organizational arrangements require firms to cross boundaries, but this process represents a crucial and complex challenge, especially for organizations that face pluralistic tensions. Scholars still lack sufficient knowledge of how boundaries can be crossed and what kind of boundary management is necessary within pluralistic contexts. This paper aims to enrich the understanding of these issues by exploring how strategy maps can be mobilized and used as boundary objects to elicit boundary-spanning practices that foster cross-boundary collaboration in pluralistic organizations.

This paper employs the case study methodology to capture the dynamics of cross-boundary management elicited by the use of a strategy map within a pluralistic social/healthcare organizational context.

This study identifies four practices of boundary spanning (i.e. identifying and crossing problem boundaries, orchestrating collective responsibilities, acknowledging a common understanding of convergent values and goals, and evolving into action) in the analysed pluralistic context and investigates the conditions under which cross-boundary interactions can mobilize a shared zone of knowing via strategy maps.

This paper suggests a complex (and not linear) processual model of boundary management in pluralistic contexts in which the use of the strategy map mobilizes a dynamic of centrifugal and centripetal movements which engage plural actors in a shared site of collaborative knowing. The study contributes to a conceptualization of boundary management in pluralistic contexts as a progressive social accomplishment.

Drawing on the dual process theory and the cultural dimension of power distance, the current research investigates the impact of a specific service clue—the linguistic style of address forms (salutation) in hotel manager letters to guests—on customer satisfaction in a hotel context in Ecuador.

Following an experimental design research approach, this research conducted a series of two studies to examine how customers' cultural values (high vs low power distance), linguistic style of address forms (formal vs casual) and service valence (service success vs service failure) together influenced customer satisfaction. Specifically, Study 1 examined the service success condition, and Study 2 investigated the service failure condition.

The research results show that, in the service success condition, customers follow their distinct cultural orientations (high vs low power distance) when responding to the different linguistic styles (formal vs casual). On the other hand, in the service failure situation, as customers desire for expressions of respect that can be reflected in a formal address form, the level of satisfaction is lower when the casual address form is used in guest communications, regardless of customers' cultural orientations in power distance.

This research adds to existing cross-cultural service research, particularly in terms of service valence, and provides practical implications for enhancing service providers' cultural awareness and sociolinguistic competence to effectively communicate with customers from diverse cultural backgrounds.

The onboarding stage of new hires represents a unique opportunity for mutual learning between the new hires and the organisation regardless of the company size. The current paper aims to address these learning opportunities.

The authors reflect on current practice, draw on recent literature and their experience with recruitment and selection processes in the industry to generate new insights and identify opportunities for practitioners and new hires alike.

Today's new hires expect onboarding experiences that allow for a much greater degree of flexibility, customisation and personalisation. Similarly, many new hires expect hiring, onboarding, and learning and development to be interconnected to generate new learning and career opportunities. However, these expectations require changes in the way in which onboarding is implemented, evaluated and connected to other human resource practices, specifically with the dramatic (and successful) increase in remote work arrangements in 2020 in response to the global impact of the pandemic.

The current paper provides readers with an overview of potential learning opportunities, outlines specific success factors and highlights a variety of pointers for practice and further professional development.

The purpose of this manuscript is twofold. First, this manuscript explores how dialogic evaluation (DE), as a participatory evaluation tool, develops inter-organizational learning (IOL). Second, based on empirical analysis, the work provides pragmatic insights to support practitioners in implementing a facilitative framework grounded in DE for the increased uptake of IOL.

Two cases of multi-stakeholder partnerships in sport for development and peace (SDP) in Italy were analyzed and compared to explore whether and how the implementation of DE supported the development of IOL.

In both cases, applying a three-phase DE process supported several IOL outcomes, such as common knowledge, new innovative solutions development and transfer of new acquisitions. Indeed, DE promoted three key IOL objectives: the emergence of latent relational dimensions and issues to bridge multiple levels; intra- and inter-redefinition and intersection of boundaries; awareness of relevance and usefulness of what was accomplished during the partnership. This paper also discusses some practical insights for DE methodology implementation to activate IOL.

This research contributes to the understanding of an effective IOL by developing synergies from network interactions. Moreover, the researcher applied a novel methodology, DE, in IOL’s research domain, focusing on a different context and setting such as SDP.

This work sheds new light on the roles of gender, age and expatriation type—self-initiated expatriate (SIE) vs. assigned expatriate (AE)—by applying the transactional theory of stress and coping (and a validated measurement tool) to the expatriation experience.

Based on quantitative data from 448 expatriates, the authors examined the coping mechanisms (cognitions and actions) employed by senior and younger expatriates, females and males and SIE and AEs when they face hardships while working abroad.

Younger expatriates display less active problem-solving coping, planning, and restraint and consume more alcohol and drugs. Female expatriates express their emotions and use social support more than their male counterparts. SIEs rely on emotional social support more than AEs.

Recognizing that individual repertoires of responses to expatriate challenges are bounded by personal characteristics—such as age, gender, and expatriation type—should improve efforts to support expatriates. This research suggests that expatriate support should be tailored. It offers indications on who needs what.

This work provides a fresh perspective and new insights into classic topics (age, gender, and expatriation type). Individuals react differently abroad. They have different resources and face different demands (to a certain extent) that lead to different coping reactions. Older people manage their emotions better, and female expatriates and SIEs gather and use support; these abilities are assets abroad.

Personas are lifelike characters that are driven by potential or real users’ personal goals and experiences when interacting with a product. Personas support user-centered design by focusing on real users’ needs. However, the use of personas in educational research and design requires certain adjustments from its original use in human-computer interface design. This paper aims to propose a process of creating personas from phenomenographic studies, which helps us create data-grounded personas effectively.

Personas have features that can help address design problems in educational contexts. The authors compare the use of personas with other common methodologies in education research, including phenomenology and phenomenography. Then, this study presents a six-step process of building personas using phenomenographic study as follows: articulate a design problem, collect user data, assemble phenomenographic categories, build personas, check personas and solve the design problem using personas. The authors illustrate this process with two examples, including the redesign of a professional development website and an undergraduate research program design.

The authors find that personas are valuable tools for educational design websites and programs. Phenomenography can productively help educational designers and researchers build sets of personas following the process the authors propose.

The use and method of personas in educational contexts are scarce and vague. Using the example contexts, the authors provide educational designers and researchers a clear method of creating personas that are relatable and applicable for their design problems.

This study seeks to examine the extent to which strands of inflationary related conditions (inflation expectations, inflation uncertainty and realized inflation); macroeconomic uncertainty and the likelihood of recessionary conditions influence performance indicators in the US banking sector over a specified time period.

The study adopts seemingly unrelated regression model (SUR) advanced by Zellner (1962) in its examination of how specific strands of inflationary conditions, and other adverse macroeconomic conditions influence performance dynamics in the US banking sector.

Empirical evidence suggest that among various adverse macroeconomic conditions examined, inflation expectations and macroeconomic uncertainty tend to have significant constraining impact on key performance indicators in the US banking sector than other conditions examined. Comparatively, this study finds that inflation expectations and macroeconomic uncertainty tend to have much more constraining impact on return on equity, than on return on assets in the US banking sector. Results further suggest that among the three bank performance indicators examined, net interest margin is the least vulnerable bank performance indicator to various adverse macroeconomic conditions examined in the study.

Apart from the various empirical results noted above, this study's findings are projected to help inform strategic planning decisions among institutions in the banking sector. The various findings could, for instance, inform policies and operational strategies geared toward reducing vulnerability associated with specific performance indicators such as return on equity. This reduction could be achieved by critically examining how the various performance indicators react to individual adverse macroeconomic conditions examined in this study. The process could ultimately help in developing tailored measures/procedures aimed at reducing how susceptible key performance indicators are to the various adverse macroeconomic conditions. This study's findings could also provide the platform for more adaptive policies aimed at minimizing the effects of noted macroeconomic conditions on operational efficiency in the banking sector.

The uniqueness of this study, compared to related ones found in the literature, stems from its treatment of three variant of related strands of macroeconomic condition (different variant of inflationary conditions) in the same framework in its empirical analysis.

本研究旨在探討與通貨膨脹有關的狀況的組成部分(通脹預期 、通脹不確定性及體現了的通脹), 宏觀經濟不確定性及經濟衰退狀況的可能性、在一段特定時間內對美國銀行業的表現指數有何種程度的影響。

研究採用塞爾納 (Zellner) (1962) 提出的看似無關迴歸模型 (SUR)，去探討通脹狀況的特定組成部分及其它不利的宏觀經濟狀況如何影響美國銀行業內的績效動態。

實證證據暗示在被研究的各個不利宏觀經濟狀況中，通脹預期及宏觀經濟不確定性，對美國銀行業內的主要業績指標的約束影響, 與其它被探討的狀況相比，往往會較重大。相對地、本研究結果顯示通脹預期及宏觀經濟不確定性，對美國銀行業資本回報率的約束影響、往往遠多於資產收益率。研究結果進一步顯示，在被探討的三個銀行業績指標中，就本研究所探討的各個不利的宏觀經濟狀況而言，淨息差是脆弱性最小的銀行業績指標。

除了上述各實證結果外，本研究結果預期會給銀行業內機構間作戰略規劃的決定時提供資料，譬如，各項研究結果或可在制定旨在減少與特定業績指標如資本回報率相聯繫的脆弱性的政策和經營策略時提供資料。這脆弱性的減少，是透過嚴謹地研究各個業績指標，如何對在本研究中被探討的個別不利宏觀經濟狀況作出反應而達致的。這程序或許最終會幫助建立一個以減少各個不利宏觀經濟狀況對主要業績指標的影響為目的的量身定制措施／程序。本研究的結果，或許亦可為更多旨在減弱眾所周知的宏觀經濟狀況對銀行業運營效率的影響的適應性政策提供平台。

與文獻中可見的相關研究比較，本研究的獨特性源於其實證分析，是涉及在同一個構架內處理宏觀經濟狀況相互有關的組成部分的三個變體 (通脹狀況的不同變體) 。

The purpose of this study is to examine how dialogic spaces were co-constituted (opened, broadened and deepened) between students engaged in divergent and convergent collaborative learning tasks, orchestrated by teachers in Finnish primary and secondary schools. The concept of dialogic space refers to a dynamic, shared resource of ideas in dialogue and has come to represent an ideal form of educational interaction, in the contexts of collaborative learning, joint creative work and shared knowledge-building.

A socio-cultural discourse analysis of video-observed classroom dialogue, entailing the development of a new analytic typology, was undertaken to explore the co-constitution of dialogic space. The data are derived from two qualitative studies, one examining dialogue to co-create fictive video stories in primary-school classrooms (divergent task), the other investigating collaborative knowledge building in secondary-school health education (convergent task).

Dialogic spaces were opened through group settings and by the students’ selection of topics. In the divergent task, the broadening of dialogic space derived from the heterogeneous group settings, whereas in the convergent task, from the multiple and various information sources involved. As regards the deepening of dialogic space, explicit reflective talk remained scarce; instead the norms deriving from the school-context tasks and requirements guided the group dialogue.

This study lays the groundwork for subsequent research regarding the orchestration of dialogic space in divergent and convergent tasks by offering a typology to operationalise dialogic space for further, more systematic, comparisons and aiding the understandings of the processes implicated in intercreating and interthinking. This in turn is of significance for the development of dialogic pedagogies.