Search results

While it is argued that entrepreneurship provides considerable freedom, it is also underlined that it might have the potential for exclusion and oppression. The study contributes to this debate and aims to investigate how entrepreneurs with disabilities (EWD) ascribe meaning to freedom in a contested terrain informed by entrepreneurial autonomy as well as constraints due to impairments and an ableist social environment.

The study uses a qualitative approach and builds upon the critical concepts of negative, positive and social freedom as a theoretical lens for the in-depth analysis of the twenty-nine semi-structured interviews with EWD in Hungary.

Findings indicate that EWD experiences freedom in ambivalent ways. Engaging in the discourse of entrepreneurship offers a subversive discursive toolkit to debunk the constraints established by ableism, enabling both negative and positive freedom. However, individualism being at the heart of entrepreneurship results in othering and undermines social freedom. Thus, while entrepreneurship offers greater individual freedom in both a negative and a positive sense for people with disabilities (PWD), it nevertheless fails to promote collective social change.

Contributing to the critical disability literature, findings contrast the view that having an impairment only reduces a person's abilities and highlight that it also affects the very nature of liberty. Contributing to critical studies on entrepreneurship, the case of EWD provides empirical evidence for understanding the simultaneous emancipatory and oppressive character of entrepreneurship through the interplay of the subjective experience of freedom related to disability and entrepreneurship.

This study aims to answer two research questions, namely, what kinds of mundane resistance practices emerge in the local food system and which spatial, material and social elements catalyse the resistance practices.

The study adopts a post-humanist practice approach and focusses on exploring the agentic capacity of socio-material elements to generate resistance practices. The data were generated through a multi-method approach of interviews, field observations and Facebook discussions collected between 2014 and 2017.

The empirical context is the rejäl konsumtion local food network in Finland. The analysis presents two types of resisting practices – resisting facelessness and resisting carelessness – which are connected to spatial, material and social elements.

The study focusses on one local food system, highlighting the socio-material structuring of resistance in this specific cultural setting.

The practical implications highlight that recognising the socio-material elements provides tools for better engagement of consumer actors with local food systems.

The study adds to the extant research by interweaving the consumer resistance literature and local food systems discussions with the neo-material approach. The findings present a more nuanced understanding of the ways in which consumer resistance is actualised in a non-recreational, mundane context of consumption. Consequently, the study offers new insights into the agentic socio-material actors structuring the local food system.

The purpose of this paper is to analyze how the service infusion literature explains competitive advantage through services. The four strategic management theories – competitive forces, the resource-based view, dynamic capabilities, and relational view – are applied in the analysis.

A systematic literature review analyzes the links between the service infusion and strategy literature.

The review reveals that although discussion of service infusion applies strategic management concepts, the stream lacks rigor with respect to construct definition and justification. Additionally, contextual variables are often missing. The result is an over-emphasis of contextually bound measures, such as technology, and focal actors.

The growing trends toward social networks, co-specialization, actor dependency and shared resources encourage service infusion scholars to focus on network-related and relational capabilities, co-opetition, open business models, and relational rent extraction. Furthermore, service infusion research would benefit from considering strategy-based theoretical discussions, constructs, and constraints that would improve the scientific rigor, impact and contribution.

This paper represents a systematic attempt to link the service infusion literature with strategic management theories and thoroughly analyzes the knowledge gaps and possible misconceptions.

The study aims to test the efficacy of brief-caries risk assessment form with standard caries risk assessment form and to evaluate the application of caries risk assessment following American Academy of Pediatric Dentistry (AAPD) between brief and standard caries risk assessment on dental health status among preschool children.

Brief-caries risk assessment form was developed. Then, experimental study was conducted in public health center 54 among 70 patients (35 test and 35 control) from January to July 2019. Test group used brief-caries assessment form, and control group used standard form. Both groups received the same caries risk assessment criteria and management protocol from AAPD. At baseline, 3-month and 6-month follow-up, caries risk and dental health status (plaque index, cavitated caries lesion and non-cavitated caries lesion) were assessed. Data were analyzed by descriptive statistic, t-test, chi-square test, Fisher's exact test and repeated measures ANOVA.

Percentage of high caries risk decreased from baseline (93.9%: test and 96.9%: control) to 6-month follow-up (66.7%: test and 65.6%: control) in both groups, with no statistically significant differences between groups. Plaque index, cavitated caries lesion and non-cavitated caries lesion were not statistically significant differences between groups. Brief-caries assessment decreased times/visit from 10-15 minutes to 5 minutes.

Brief-caries assessment form decreased caries risk and prevented dental caries as the standard form. Using brief-caries assessment form could save time, is cost-effective and is appropriate for use in public health centers. However, a short follow-up time might have insufficient power to detect the differences between groups.

This paper aims to analyse the concept of form over substance and introduces the term substance gap to the literature. The substance gap is defined as the difference between the way a concept is expressed and its intended result. Besides, the study investigates the issue from both classical and contemporary viewpoints.

The methodology adopted in this paper is descriptive research.

This paper has depicted the substance gap in contemporary contracts and found that form is equally important as substance in Islamic finance contracts. This paper offers a fresh outlook on form and substance to highlight the importance of the issue and its significance. The findings of the study will help researchers address the issue at its roots and help them to bridge the gap between the form and substance of Islamic finance contracts.

This paper investigates the substance gap in contemporary contracts that exists between the fiqh rules and conditions of an Islamic contract, and their development and construction. Further, the gap could also be attributed to the pressure to cope with a complicated modern finance environment.

The purpose of this paper is to examine whether mandatory disclosure of information accompanying the sale of real estate achieves its aim of informed purchasers.

Using a case study approach focused on mandatory disclosure in South Australia data was collected from interviews and focus groups with key personnel in the property industry involved in the production of information required to fulfil vendors’ disclosure obligations.

The authors found that purchasers are ill-served by a long and complex form of mandatory disclosure with a short time frame that prevents the use of the information provided. Without good form design and increased digital affordances provided by the cadastral and conveyancing systems, mandatory disclosure is insufficient to ensure minimisation of information asymmetry between vendor and purchaser.

To the best of the authors’ knowledge, this is the first Australian qualitative study that examines the utility of mandatory vendor disclosure in real estate sales and the first to consider the impact of the digitalisation of cadastral and conveyancing systems upon the efficacy of mandatory disclosure regimes.

This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made in integrated reports by measuring the level to which the six capitals (6Cs) have been integrated into disclosures on value creation.

The IR framework’s value creation model focuses on six content elements and three guiding principles. Hence, the present analysis combines content analysis with quantitative measures in the form of a bespoke Integrated Disclosure Index. The index measures the level of integration found in the disclosures instead of the mere presence or absence of mentioned capitals, content elements and guiding principles in isolation. The present sample comprised the 2016 integrated/sustainability reports for 184 listed companies sourced from the Integrated Reporting Examples Database.

The 6Cs are well disclosed in form but only partially disclosed in substance. Further, overall levels of integration between the capitals, the content elements and the guiding principles are higher than average. Disclosures on materiality, business models and stakeholder relationships are somewhat lacking, as are the related medium- and long-term disclosures on outlook.

The paper contributes to the academic debate on IR by building a case for holistically assessing the substance of integrated reports. Considering that the IR value creation model can underpin and align with the 17 UN sustainable development goals, the authors show how the fundamental concept of the 6Cs sustaining value creation is understood and implemented differently across the various elements and principles of the IR framework.

This research also provides guidance for overcoming some of the practical hurdles associated with assessing the quality of reports because the authors provide tools for spotlighting the substance of disclosures over their form.

This paper delves into the substance of integrated reports by assessing how well the 6Cs have been integrated into disclosures on the content elements and guiding principles of the IR framework. In contrast to previous IR research that has mainly analysed capital, elements and principles in isolation, the authors develop an index assessing the integration of these three fundamental concepts of IR.

This paper aims to examine a core member-customer threat in co-operatives (co-ops) by drawing from ostracism research, assessing co-op ostracism’s impact on critical membership and relational exchange outcomes and discussing why relationship marketing research needs to pay more attention to the overlooked role of implicit mistreatment forms in customer harm-doing.

Three studies were conducted. In Study 1, ostracism in co-ops was explored, and a measurement scale for co-op ostracism was developed. In Study 2, the core conceptual model was empirically tested with data from members of three different co-ops. In Study 3, a coping strategy was integrated into an extended model and empirically tested with a new sample of co-op members.

Ostracism is present in co-ops and “poisons” crucial relational (and membership) outcomes, despite the presence of other relationship-building or relationship-destroying accounts. Coupling entitativity with cognitive capital attenuates ostracism’s impact.

Inspired by co-ops’ membership model and inherent relational advantage, this research is the first to adopt a co-op member-customer perspective and shed light on an implicit relationship-destroying factor.

Co-op decision makers might use the diagnostic tool developed in the paper to detect ostracism and fight it. Moreover, a novel coping strategy for how co-ops (or other firms) might fend off ostracism threats is offered in the article.

The present study illuminates a dark side of a relationally profuse customer context, painting a more complete picture of relationship marketing determinants. Little attention has been given to ostracism as a distinct and important social behaviour in marketing research and to co-ops as a research context.

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

The purpose of this study is to investigate the various enablers of and constraints on employees' information sharing on an enterprise social media platform. It draws on two theoretical perspectives, communication privacy management theory and the technology affordance framework, as well as on empirical data in an attempt to paint a comprehensive picture of the factors shaping employees' decisions to share or not share information on enterprise social media.

This qualitative field study is based on semi-structured interviews and enterprise social media review data from a large Nordic media organization.

On an enterprise social media platform, privacy management principles shape employees' information-sharing decisions in relation to personal privacy boundaries, professional boundaries and assumed risks, online safety concerns and perceived audience. Additionally, the technological affordances of visibility, awareness, persistence and searchability shape employees' information sharing in varying and sometimes even contradictory ways. Finally, organizational factors, such as norms, tasks and media repertoires, are associated with employees' information-sharing decisions. Together, these three dimensions, personal, technological and organizational, form a model of the enablers of and constraints on employees' decisions to share information on enterprise social media.

This study extends the understanding of different factors shaping employees' decisions to share or not share information on enterprise social media. It extends the two applied theories by uniquely combining interpersonal privacy management principles with a technological affordance framework that focuses on the relationship between the user and the technology. This research also furthers the authors' knowledge of what privacy management principles mean in the organizational context. This study shows connections between the two theories and extends the understanding of technology affordances as not only action possibilities but also constraining factors. Additionally, by revealing what kinds of factors encourage and inhibit information sharing on enterprise social media, the results of this study support organizations in their efforts to manage information sharing on enterprise social media systems.