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In this paper, we consider the relationship between the investment decision process and returns to investments in capabilities. We draw on characteristics of capabilities to develop a framework that identifies four components of the returns to an investment that are derived from industry-based versus firm-specific elements, and option and non-option elements. We then link these components to elements of the resource allocation process. In taking this approach we place the study of real options into the larger investment context, recognizing that they co-exist with and should be understood in conjunction with other investment characteristics. These arguments highlight the importance of connecting the investment process with realization of returns, thereby providing the conceptual foundations for a decision tool.

‘Planned relocation’ has emerged in the international climate policy arena as an ‘adaptation’ solution with the potential to enhance resilience, address underdevelopment and debunk age-old narratives around migration as a risk to peace and security. In 2018, Fiji became one of the first countries to develop Planned Relocation Guidelines, with upwards of 80 villages thought to require relocation over the coming years due to the impact of climate change. Through interviews carried out with representatives from organisations involved in planning for community relocations in Fiji, this chapter explores the creation of planned relocation as a form of climate change adaptation and development. Looking specifically at the value-based challenges of implementation in Fiji, this research provides insight into what happens when dominant international policy narratives play out in practice. Through the presentation of culturally nuanced ways of understanding the problem of climate-induced migration, this chapter invites policymakers to seek out these voices when devising displacement solutions.

Purpose: In this technologically advanced era, it is crucial to understand how consumers adopt innovations so that producers and marketers can cater to these needs effectively. While existing technology adoption models have good explanatory power, a hybrid model must account for newer contexts.

Need for the Study: Most technology adoption papers in extant literature deal with the phenomenon’s functional, environmental and cognitive aspects. However, a mindset-oriented approach is largely absent from current studies. Mindsets are core beliefs people have about the malleability of human traits and characteristics that ultimately shape consumer behaviour. Investigating the adoption of such technologies through a deeper psychological lens will advance the field substantially.

Methodology: This conceptual paper utilised a literature review and theoretical integration to present a novel technology adoption model. The literature review of secondary data helped identify extant gaps, while academic integration of major concepts helped fill said gaps.

Findings: Based on the existing gaps in the literature, this study conceptualised a novel technology adoption model based on the foundation of Mindset Theory. Overall, relevant constructs, variables and scales have been presented along with future research propositions.

Practical Implications: From a global perspective, the findings of this chapter will enable marketers and practitioners to understand consumer adoption of new-age technologies. Producers of such technologies will also be able to cater to consumers more efficiently as a result of this study.

As manufacturers continue to increase their level of automation, the issue of how to allocate machinery costs to products becomes increasingly important to product profitability. If machine costs are allocated to products on a basis that is incongruent with the realities of machine use, then income and product profitability will be distorted. Adding complexity to the dilemma of identifying an appropriate method of allocating machine costs to products is the changing nature of machinery itself. Depreciation concepts were formulated in days when a machine typically automated a single operation on a product. Today’s collections of computer numerically controlled machines can perform a wide variety of operations on products. Different products utilize different machine capabilities which, depending on the function used, put greater or less wear and tear on the equipment. This paper presents a mini-case that requires management accountants to consider alternative machine cost allocation methods. The implementation of an activity-based method allows managers to better match machine cost consumption to products. Better matching of machine costs to products enables better strategic decisions about pricing, mix, customer retention, capacity utilization, and equipment acquisition.

This paper illustrates a story of “rise and fall” of a Balanced Scorecard (BSC) project in a Sri Lankan firm. The “rise” was due to a series of attempts made by CIMA (SL) for popularising BSC practice among business leaders and local consultants, and the “fall” was due to professional rivalry between engineering managers and accounting personnel and the decline of interest on the part of the owner-manager. In relation to these two opposing phenomena, the paper shows how and why the firm first receives the BSC project as a useful management system device, and later, how and why the management tends to undermine the use of BSC. The argument advanced is that the popularisation of BSC is part of a project of accounting knowledge diffusion which comes through the broader globalisation process, but the failure in sustaining BSC is due to the upsurge of professional rivalry and the rise of alternative management fads and the owner-manager's inclination to look at financial matters, rather than a BSC, as a basis for the appropriation of surplus. The underlying public interest implication is that even though globalisation project seems to be functional and positive, it provokes contradictions and resistance when new accounting knowledge is diffused from the centre to the periphery.