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This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

This study aims to analyze the complexities of the Brazilian soybean supply chain (SSC) and develop strategic interventions to improve the origin system’s performance.

This study used stakeholder interviews to identify the SSC bottlenecks and determine and assess drivers of competitiveness. A methodological framework based on the systems thinking approach for developing long-term structural changes was used. The problem was structured using behavior over time graph and causal loop modeling to propose three investment strategies to solve the logistics problem in SSC.

This study highlights the gaps in coordination between stakeholders and the public sector regarding the public policy for infrastructure investment. Three strategic interventions were developed to address the agro-industrial logistical problem, namely, investment in storage, multimodal transport systems and improvements in existing transport infrastructure. To overcome transport and storage logistics limitations, the authors suggest different forms of partnerships, including public-private partnerships.

This research is limited to evaluating an agricultural commodity (soybean) and does not include its by-products. The sample of stakeholders was limited and the boundary of analysis was Brazil. Nevertheless, the study showed how strategic interventions could be developed following a holistic analysis.

The proposed integrated approach illustrates the development of three strategic initiatives. It can be implemented by stakeholders, including the public sector, which is the basis for providing assertive long-term investments in Brazilian logistics.

The SSC analysis could promote the implementation of systemically determined interventions and strategies. It could significantly improve the performance of agricultural systems and help the formulation of public policies aimed at rural development.

The use of system dynamics to identify intervention points is an essential contribution to mitigating the SSC’s hindrances. Moreover, the combining methodologies resulted in comprehensive intervention strategies.

This research addresses the professional logics of street-level managers (SLMs) and bureaucrats (SLBs) working in the Brazilian National Social Security Agency (INSS) through their perceptions of distributive justice and discretion. Since SLMs have the authority to influence SLBs' actions, we investigate whether these two groups hold similar viewpoints.

We integrate the administrative data and survey responses (n = 678) with earlier thematic content analysis (n = 350) in three stages: mean-testing, regression analyses and complementary qualitative analysis, integrated through a mixed-methods matrix.

Whilst no significant differences emerge in distributive justice ideas between groups, SLMs demand wider benefit-granting discretion, praising professionalism whilst adopting managerial posture and jargon.

The study adds to the theoretical discussions concerning SLM’s influence on SLB’s decision-making, suggesting that other factors outweigh it. The finding concerning the managers’ demand for wider discretion asks for further in-depth approaches.

Findings supply valuable insights for policymakers and managers steering administrative reforms, by questioning whether some roles SLMs play are limited to symbolic levels. Further, SLBs’ heterogenous formations might be more relevant to policy divergence than managerial influence and perhaps an underutilised source of innovation.

By approaching street-level management professional logics within a Global South welfare state through a mixed-methods approach, this study offers a holistic understanding of complex dynamics, providing novel insights for public sector management.

This study aims to provide a critical assessment of developments in the field of voluntary corporate non-financial and sustainability reporting and disclosure (VRD). The assessment is grounded in the empirical material of a three-year research project on integrated reporting (IR).

Alvesson and Deetz’s (2021) critical management framework structures the arguments in this paper. By investigating local phenomena and the extant literature, the authors glean insights that they later critique, drawing on the empirical evidence collected during the research project. Transformative redefinitions are then proposed that point to future opportunities for research on voluntary organisational disclosures.

The authors argue that the mainstream approaches to VRD, namely, incremental information and legitimacy theories, present shortcomings in addressing why and how organisations voluntarily disclose information. First, the authors find that companies adopting the International IR Council’s (IIRC, 2021) IR framework tend to comply with the framework only in an informal, rather than a substantial way. Second, the authors find that, at times, organisations serendipitously chance upon VRD practices such as IR instead of rationally recognising the potential ability of such practices to provide useful information for decision-making by investors. Also, powerful groups in organisations may use VRD practices to establish, maintain or restore power balances in their favour.

The paper’s limitations stem directly from its aim to be a critical reflection. Even when grounded on empirics, a reflection is mainly a subjective effort. Therefore, different researchers could come to different conclusions and offer different lessons from the two case studies.

The different rationales the authors found for VRD should make a case for reporting institutions to tone down any investor-centric rhetoric in favour of more substantial disclosures. The findings imply that reporting organisations should approach the different frameworks with a critical eye and read between the lines of these frameworks to determine whether the purported normative arguments are achievable practice.

The authors reflect on timely and relevant issues linked to recent developments in the VRD landscape. Further, the authors offer possible ways forward for critical research that may rely on different methodological choices, such as interventionist and post-structuralist research.

The current study makes two main contributions: one theoretical and one methodological. First, it investigated the theoretical prepositions of career sustainability perspective, which appears particularly suitable for examining project managers' careers' dynamics and patterns, featured by explicit and recursive interactions between individual, temporal and contextual factors. Second, the study aimed to adopt a qualitative approach to this topic as to allow a deeper understanding of individual narratives about careers, highlighting underexplored issues and peculiarities that future research could further examine through quantitative methodologies.

Project managers' careers are still an under-researched topic, especially through qualitative methods. The study applied career sustainability theory to the realm of project management, moreover, adopting a socio-constructivist perspective. Participants were 50 Italian project managers who were involved through a narrative in-depth interview that focused on career and career success. Their answers were analyzed through thematic analysis of contents and diatextual analysis.

Results showed that project managers' career could be a prototypical example of sustainable career, basically described in terms of four basic constitutive dimensions as follows: time frame, social space, agency and meaning. Implications for both future theoretical expansion of career sustainability theory and project managers' career management interventions were also discussed.

The originality of the paper could be found in the effort to adopt a socio-constructivist perspective to investigate the topic of career sustainability taking the exemplary case of project managers' career.

The aim of this paper is to review and synthesise the recent advancements in the business model literature and explore how firms approach business model innovation.

A systematic review of business model innovation literature was carried out by analysing 219 papers published between 2010 and 2016.

Evidence reviewed suggests that rather than taking either an evolutionary process of continuous revision, adaptation and fine-tuning of the existing business model or a revolutionary process of replacing the existing business model, firms can explore alternative business models through experimentation, open and disruptive innovations. It was also found that changing business models encompasses modifying a single element, altering multiple elements simultaneously and/or changing the interactions between elements in four areas of innovation: value proposition, operational value, human capital and financial value.

Although this review highlights the different avenues to business model innovation, the mechanisms by which firms can change their business models and the external factors associated with such change remain unexplored.

The business model innovation framework can be used by practitioners as a “navigation map” to determine where and how to change their existing business models.

Because conflicting approaches exist in the literature on how firms change their business models, the review synthesises these approaches and provides a clear guidance as to the ways through which business model innovation can be undertaken.

The purpose of this paper is to examine how participants in diverse schools newly implement the Sanford Harmony social and emotional learning (SEL) program and perceive its benefits for students and overall school climate.

The current study employed a convergent parallel mixed-methods design with a sample of five elementary schools in the western USA. Measures included classroom observations, administrator interviews, teacher interviews and focus groups, student focus groups, and a teacher questionnaire.

Findings indicated expected variation in implementation across schools, although all participants reacted favorably to the program and, importantly, would recommend the program to others. Administrators, teachers and students all saw the value of the program, particularly in terms of student relationship building and improved school climate. Implementation challenges experienced by schools were consistent with research on diffusion of innovations.

The present study demonstrates the importance of effective professional development, continued support, collective decision making and intentional integration of the SEL program throughout a school to support robust implementation and ultimately achieve intended outcomes.

Researchers have yet to examine in-depth implementation of the Sanford Harmony program and how best to support scale-up and more intentional implementation in schools. As implementation fidelity is a key component of a program achieving intended outcomes, the findings from the present study contribute to the knowledge base of supporting SEL program implementation.

The purpose of this paper is to analyze the rationale for using social engineering as a tool to impact the nationalization of workforce in the United Arab Emirates (UAE).

Interpretative and exploratory approaches have been employed for this research. Accordingly, the study has extensively reviewed government documents, reports of international organizations and relevant academic literature, including journal articles, conference papers and unpublished dissertations.

The findings show that the UAE Government has initiated multiple policies and programs to enhance participation of indigenous Emiratis in the burgeoning labor market which has been hitherto dominated by the expatriates. However, while the Emiratization programs are on the verge of fulfilling the targets in the public sector job market, significant gaps exist between the targets and accomplishments in the private sector, causing policy concern.

This paper links theoretical insights from the social engineering model used in the social sciences research to analyze the dynamics of workforce nationalization. The study will be helpful to inform further empirical research in this area.