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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.

This literature review explores the potential of gamification in workplace learning beyond formal training. The study also highlights research gaps and opportunities for scholars to develop new theories and methodologies to enhance the understanding and application of gamification in workplace learning. It provides guidance for managers to use gamification to enhance learning and engagement. Ultimately, this review presents gamification as a promising field of study to increase individual and organizational performance.

Literature review of 6625 papers in the timeframe 1990–2020, with an update to include papers published in 2023.

This article examines the impact of gamification beyond formal learning and its potential to enhance employee productivity and well-being in the workplace. While there has been extensive research on gamification in formal learning contexts, little is known about its impact on informal learning. The study argues that the context of gamification is crucial to extending its effects and discusses the role, antecedents and consequences of game design elements in the workplace. The article also explores how the learning context relates to employee learning during work. Further research is necessary to investigate the impact of individual characteristics on work experience and performance.

Intended contribution of the present study is the development of a theoretical framework exploring the benefits of gamification in a work context.

For practicing managers, this paper shows how to use gamification to increase workplace learning and employee engagement, not just in the context of formal learning—as some companies already do today—but also systematically, in the context of informal learning.

This study explores the impact of gamification on informal workplace learning and emphasizes the significance of the context of gamification in extending its effects to improve individual and organizational performance.

Higher education has begun to attend to the importance of collaboration and self-awareness for educating sustainability leaders. However, there has been limited discussion on how to design a pedagogy that supports the development of these competencies, particularly the development of self-awareness. In this chapter, we introduce an experiential pedagogy in which students and faculty work together to develop self-awareness as the basis for sustainability leadership. We present three pedagogical principles that support the emotional learning that is foundational for sustainability leadership: student self-discovery, faculty as co-learners, and a developmentally focused learning environment. We demonstrate how these three principles work together to enable students and faculty to grow their self-awareness, providing the foundation for sustainable leadership. We conclude with a discussion on how management educators can learn from this case to develop sustainability leaders who have the self-awareness and relational competency to lead positive, inclusive organizations that are committed to sustainable business practices.

This study aims to assess the alignment of South Korea’s government-certified social enterprises (GCSEs) with prevailing social enterprise (SE) models, notably the entrepreneurial nonprofit, social cooperative and social business models delineated in the “Emergence of Social Enterprises in Europe” (Defourny and Nyssens, 2012, 2017a, 2017b) and the “principle of interest” frameworks (Defourny et al., 2021). Thereby, it seeks to situate these enterprises within recognized frameworks and elucidate their hybrid identities.

Analyzing panel data from 2016 to 2020 for 259 GCSEs, this study uses tslearn for k-means clustering with dynamic time warping to assess their developmental trajectories and alignment with established SE models, which echoes the approach of Defourny et al. (2021). We probe the “fluid” identities of semi-public sector SEs, integrating Gordon’s (2013) notion that they tend to blend various SE traditions as opposed to existing in isolation.

Results indicate that GCSEs do align with prevalent SE frameworks. Furthermore, they represent a spectrum of SE models, suggesting the versatility of the public sector in fostering diverse types of SEs.

The concept of a semi-public sector SE model has been relatively uncharted, even though it holds significance for research on SE typologies and public sector entrepreneurship literature. This study bridges this gap by presenting empirical evidence of semi-public SEs and delineating the potential paths these enterprises might take as they amalgamate various SE traditions.

Public realm urban regeneration projects aim to provide facilities for the common good such as improved road systems, public parks, museums and cultural institutions. Driven by political priorities, the expected benefits for society comprise of the proposed regeneration outcomes articulated in a masterplan vision. As a philosophical concept, common good in the context of urban regeneration is explored in this study to understand the expectations for major, long-term regeneration projects and the intended project objectives. In the approach to governance, there should be a relationship between monitoring indicators adopted by the regeneration project as part of the governance framework and their alignment with the common good. These concepts are analysed through a case study of the development and reporting of benchmark indicators established at the start of a major 20-year urban redevelopment in 2010. The monitoring and enhancement concept implemented required indicators to be developed and embedded in the regeneration process to, not only monitor, but also enhance sustainability. The longitudinal case study, at the interim point 10 years since the establishment of these indicators, will evaluate the sustainability of the urban regeneration and evaluate current evidence for the common good. The indicators were developed following the principles of a theme orientated framework in line with the UK and Scottish Government approach at that time. The process of indicator development was iterative, refined and finalised through working closely with local authority, Scottish Enterprise and partnership stakeholders (civic oriented organisations) to capture evidence of progress towards the masterplan vision. Ten years on, conclusions examine whether these indicators could be used a proxy for common good. The conclusion will identify the extent to which we would need to revise indicators to address any gaps to become a more accurate measure of common good.

This study aims to identify and outline the critical challenges affecting the inclination of executives to use data as the basis for making decisions at a local government level.

The study conducted in-depth interviews with 21 public officials comprising middle- and top-level executives from 18 agencies and offices at the Bojonegoro Regency, one of Indonesia’s most progressive regencies in pursuing open government and smart cities.

The findings demonstrate that ensuring a good quality data architecture, nurturing data culture and developing analytics capability are essential in the case of a developing country such as Indonesia. However, insufficient policies and regulations, a nonexistent evaluative framework for data quality, disruptive local tradition and the ingrained autocratic administration represent significant and unique challenges to implementing data-driven decision-making in the local government in Indonesia.

The chosen research approach may result in a need for more generalizability beyond Indonesia, accentuating the necessity for the geographical objects to include other developing countries in future research.

The findings showcase that lack of awareness and acceptance from public officials and the general public of the importance of a data-driven approach; as such, a better understanding of the change in attitudes and mindsets of public officials is invariably one of the critical practical determinants.

The findings signify the importance of creating robust accountability systems and evaluative frameworks that consider the many variables influencing decisions that capture the significance of organizational and local culture.

Design-based research (DBR) involves multiple iterations, and innovations are needed in analytical methods for understanding how learners experience a learning experience in ways that both embrace the complexity of learning and allow for data-driven changes to the design of the learning experience between iterations. The purpose of this paper is to propose a method of crafting design moves in DBR using network analysis.

This paper introduces learning experience network analysis (LENA) to allow researchers to investigate the multiple interdependencies between aspects of learner experiences, and to craft design moves that leverage the relationships between struggles, what worked and experiences aligned with principles from theory.

The use of network analysis is a promising method of crafting data-driven design changes between iterations in DBR. The LENA process developed by the authors may serve as inspiration for other researchers to develop even more powerful methodological innovations.

LENA may provide design-based researchers with a new approach to analyzing learner experiences and crafting data-driven design moves in a way that honors the complexity of learning.

LENA may provide novice design-based researchers with a structured and easy-to-use method of crafting design moves informed by patterns emergent in the data.

To the best of the authors’ knowledge, this paper is the first to propose a method for using network analysis of qualitative learning experience data for DBR.

This study provides a framework to explain the attitude–intention gap in viewing advertisements in social networks. Going beyond the literal and evaluative inconsistency issues in measuring factors with theory of planned behavior (TPB), the authors propose and test a theoretical framework with possible moderators to the relationship between the attitude and behavioral intention.

Two surveys were conducted to test the theoretical framework, one with students and the other with working people in Hanoi, Vietnam. After testing measure reliabilities and validities, hypotheses were tested with regressions using SPSS.

In general, the attitude was still found to have a positive relationship with the behavioral intention. However, the attitude–intention gap still exists as trust in social network was found to moderate the relationship between the attitude and intention with the working people sample while trust in brands advertised facilitate the relationship with the student sample. Interestingly, involvement was not found to moderate the relationship.

Several practical implications can be recommended. In general, the marketing strategy for managers is still to develop positive attitude by consumers toward viewing advertisements. However, personalization strategy should be taken with care in advertisement in social network. Providing consumers with perceived privacy control may help enhance the advertisement effectiveness. Finally, building trusts, on or off the social network, should be optimized to increase the users' intention to view advertisements in social network.

This research offers a new explanation for the attitude–intention inconsistency in general and for viewing advertisements in social networks in particular. Going beyond the measurement issues, the research suggests looking at the process under that the attitude can be formed and activated to impact on the intention. Moreover, mixed findings from two comparable samples provide nuanced insights for different groups of consumers.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-10-2021-0563.

This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.

The paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry.

Although a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance.

The approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards.

The approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice.

The paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.