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COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.

Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.

The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.

The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.

1. COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

2. Literature has focused on traditional, onsite work settings and largely ignored change pathways.

3. The authors take a temporal perspective to unpack changes to management control arrangements.

4. Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

5. The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

Literature has focused on traditional, onsite work settings and largely ignored change pathways.

The authors take a temporal perspective to unpack changes to management control arrangements.

Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

The purpose of this study is to explore the antecedents of uncaptured sustainable value and strategies to generate opportunities to capture it in the circular supply chain of post-consumer used clothing.

This study is based on an inductive analysis of 21 semi-structured interviews conducted with various stakeholders in the circular clothing supply chain (for-profit and not-for-profit) using the value mapping approach, as previously applied in the literature on sustainable business models.

Fifteen antecedents of uncaptured sustainable value, and thirteen value opportunity strategies were revealed that hinder or generate multi-dimensional value types. Economic value is impacted the most, while there is lack of explicit understanding of the impact of these antecedents and strategies on environmental and social value capture. From a multi-stakeholder perspective, the ecosystem is emerging as new for-profit actors are developing novel process technologies, while not-for-profit actors are consolidating their positions by offering new service options. There is also an emerging “coopetition” between the different stakeholders.

More granularity in the different types of uncaptured value could be considered, and external supply chain stakeholders, such as the government, could be included, leading to more detailed value mapping.

This research provides practitioners with a value-mapping tool in circular clothing supply chains, thus providing a structured approach to explore, analyse and understand uncaptured value and value opportunities.

This extended value perspective draws upon the value-mapping approach from the sustainable business model literature and applies it in the context of the circular clothing supply chain. In doing so, this research illustrates circular clothing supply chains in a new way that facilitates an improved understanding of multi-dimensional and multi-stakeholder value for embedded actors.

This article aims to examine how users' involvement in value co-creation influences the development and orchestration of well-being ecosystems to help tackle complex societal challenges. This research contributes to the public management literature and answers recent calls to investigate novel public service governances by discussing users' involvement and value co-creation for novel well-being solutions.

The authors empirically explore this phenomenon through a case study of a complex ecosystem addressing increased well-being, focussing on the formative evaluation stage of a longitudinal evaluation of Sweden's first support centre for people affected by cancer. Following an abductive reasoning and action research approach, the authors critically discuss the potential of user involvement for the development of well-being ecosystems and outline preconditions for the success of such approaches.

The empirical results indicate that resource reconfiguration of multi-actor collaborations provides a platform for value co-creation, innovative health services and availability of resources. Common themes include the need for multi-actor collaborations to reconfigure heterogeneous resources; actors' adaptive change capabilities; the role of governance mechanisms to align the diverse well-being ecosystem components, and the engagement of essential actors.

Although using a longitudinal case study approach has revealed stimulating insights, additional data collection, multiple cases and quantitative studies are prompted. Also, the authors focus on one country but the characteristics of users' involvement for value co-creation in innovative well-being ecosystems might vary between countries.

The findings of this study demonstrate the value of cancer-affected individuals, with “lived experiences”, acting as sources for social innovation, and drivers of well-being ecosystem development. The findings also suggest that participating actors in the ecosystem should utilise wider knowledge and experience to tackle complex societal challenges associated with well-being.

Policymakers should encourage the formation of well-being ecosystems with diverse actors and resources that can help patients navigate health challenges. The findings especially show the potential of starting from the user's needs and life situation when the ambition is to integrate and innovate in fragmented systems.

The proposed model proposes that having a user-led focus on innovating new solutions can play an important role in the development of well-being ecosystems.

Acting entrepreneurially in nascent industries is a complex endeavor characterized by uncertainty and ambiguity. Nevertheless, entirely new industries do emerge, often as a direct result of entrepreneurial behavior. We extend and apply discovery and creation approaches to study entrepreneurial behavior during industry emergence by means of qualitative analysis of a film about the personal computer (PC) industry℉s formative years. We find that discovery and creation behavior are fundamentally interrelated and share a common element: bricolage. Moreover, ideological activism is a major component of entrepreneurial behavior in a new industry℉s formative years during both creation and discovery processes. Implications for research and practice are discussed.

The purpose of this article is to explore how agency is distributed between human actors and nonhuman elements in entrepreneurship.

It is based on an inductive longitudinal case study of a garden in a rural community in northern Sweden. The methodology includes an ethnography of the garden, spanning the course of 16 years, and a careful investigation of the entrepreneurial processes contained within it.

This article identifies and describes different practices to explain how agency is distributed between human actors and nonhuman elements in the garden's context. Three different practices were identified and discussed, namely “calling”, “resisting”, and “provoking”.

Agency/structure constitutes a longstanding conundrum in entrepreneurship and context. This study contributes to the on-going debate on context in entrepreneurship, and introduces a posthumanist perspective—particularly that of distributed agency—to theorising in entrepreneurship. Rather than focussing on a human (hero)-driven change process, induced through the exploitation of material objects, this novel perspective views entrepreneurship as both a human and a nonhuman venture, occurring through interactions located in particular places and times. Coming from the agency/structure dichotomy, this article reaches out for elements traditionally established on the structure side, distributing them to the agency side of the dichotomy. As such, it contributes to an understanding of the agency of nonhuman elements, and how they direct entrepreneurship in context. This theoretical development prepares entrepreneurship theories to be better able to engage with nonhuman elements and provides example solutions for the ongoing climate crisis.

This paper investigates and reports on the study abroad experiences of 22 teacher candidates from the Southeast region of the USA (n=22). The purpose of this paper is to examine the teacher candidates’ development of social and emotional learning through their international teaching experiences.

The study is framed by Critical Cosmopolitan Theory, which is a theoretical lens for a critical understanding of the development of global competencies for critical consciousness. The paper uses a case study research design (Yin, 2008), which included data collected via artifact analysis, participant interviews and participant observation through field notes.

The study found how the study abroad and international teaching experiences were instrumental in aiding in the teacher candidates’ social and emotional learning. This included the adoption of culturally responsive teaching practices, development of reading the world and enactment of taking action to rewrite the world.

One of the limitations is the relatively small sample size. This is due, in part, to the high cost associated with study abroad. The high cost of study abroad can be a barrier for students to access the cross-cultural experiences afforded by study abroad. The hefty price tag of study abroad often limits the number of teacher candidates at public institutions who can go on study abroad (Malewski and Phillion, 2009). A future research agenda is needed about ways to help off-set the costs in order to make study abroad more affordable and equitable.

The practical implications of this paper are that it provides an instructive lens for how to integrate social and emotional learning within a study abroad experience. At the same time, the paper connects socio-emotional learning (SEL) with the development of global competencies and global citizenship.

The social implications relate to the practical implications in that the paper illustrates how SEL is connected to the development of global citizenship development. The study weds the critical cosmopolitan framework with SEL to show how learners develop empathy through reading and rewriting the world.

The case study presented in this paper highlights the possibilities of study abroad in tandem with international teaching experiences to help prepare teachers with SEL features like fostering empathy, developing culturally responsive practices, and becoming critically conscious and cosmopolitan. The study fills a gap in the literature regarding the development of SEL among elementary education teacher candidates through study abroad and international teaching experiences.

This study focused on identifying measurable constructs of a restorative classroom and appropriate metrics to measure those constructs through content validity analysis of a direct observation tool. The tool was designed to assess restorative practices implementation in the classroom in the context of professional development supporting teachers in a fundamental reorientation towards non-punitive discipline.

The authors administered a 30-item survey to a panel of 14 experts in restorative practices implementation in schools asking them to provide quantitative and qualitative feedback on the tool's content, metrics, and utility for building teachers' skill and confidence in promoting a restorative classroom. The authors calculated item-level content validity indices and scale-level content validity indices. To interpret findings, the authors applied acceptability criteria recommended in the literature. The authors used qualitative coding to analyze qualitative responses and contextualize quantitative findings.

Quantitative results indicated that the tool's structure and measures of teacher behavior were acceptable. The student behavior scale did not meet the acceptability criterion. Qualitative feedback indicated that observation and later co-reflection on teachers' use of specific restorative skills was deemed helpful to teacher implementation of restorative practices. Observations of student behaviors, however, needed to be broadened to emphasize student voice and agency and the quality of student interactions.

Novel approaches to measurement are needed to facilitate teacher implementation of restorative practices as schools adopt those practices to promote equitable student agency, engagement and belonging in a pivotal shift from existing punitive discipline systems.

The increasing complexity of civil engineering projects necessitates focusing on new competencies of project participants. Based on the research on team performance and design processes that are more closely linked to the relevance of the project context, it is hypothesised that empathic abilities could play an important role in the performance of civil engineering projects. Therefore, this study aims to investigate whether performance can be improved by focusing on empathic abilities during the integrated design phase.

Semi-structured in-depth interviews with experts were conducted to explore the relevance of empathic abilities and their interaction with performance in a real-life infrastructure project. The project team’s empathy level was measured by means of a survey using Davis’ Interpersonal Reactivity Index method. Finally, differences between expected and measured levels of empathy were analysed.

The results provide insights into how empathic abilities interact with performance. The measurement indicates that, on average, professionals in the civil engineering industry score relatively low on empathy. In addition, differences were identified between the expected distribution and the measured empathy levels of the team, implying a potential for improvement, in particular by increasing the empathic abilities of the project management and increasing gender diversity.

To the best of the authors’ knowledge, this study is the first to investigate a relationship between empathy and the performance of civil engineering projects. The results provide initial insights into the empathic ability of civil engineering project teams and the potential of empathy to improve performance. Furthermore, from an empathy perspective, this study advocates increasing the gender diversity of project teams to improve performance.