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This study aims to investigate different types of platform providers (PPs) to gain a deeper understanding of the characteristics and underlying logic of this group within collaborative consumption (CC). As CC occurs with three groups of actors (PP, peer service provider and customer) and is predominantly viewed from the customer perspective, this study offers insights from the under-researched PP perspective.

This research applies a multiple case study approach and analyzes descriptively and thematically 92 cases of CC PPs gathered through the Crunchbase database.

The authors derive four archetypes of CC PPs, namely, the hedonist, functionalist, environmentalist and connector, that differ in their offered values, dominating motives and activities across industries.

The authors conceptualize CC by clearly describing the four archetypes and their characteristics. However, further research would benefit from including databases other than Crunchbase.

PPs need to understand their value offerings and customer preferences to develop convincing value propositions and offer engaging activities. PPs would benefit from a more active social media presence to build strong relations with customers and peer service providers to effectively communicate their values.

The paper is pioneering as it encompasses the perspective of CC PPs and operationalizes the concept of CC. The authors address the lack of research on CC by conducting an extensive case study.

Bullying affects at least one-third of the workers through either direct exposure or witnessing, both of which lead to compromised health, and as a result, reduced organizational effectiveness or productivity. However, there is very little evidence that organisations provide effective protection from bullying, and in fact, the converse appears to the case. The purpose of this paper to explore the role of both individual and organisational power in the creation and maintenance of the problem. Such an approach moves away from the specific practice of identifying “bullying” that typically engages targets and perpetrators in a dance that is really just around the edges (Sullivan, 2008) of a larger problem; a culture that permits the abuse of power and ill-treatment of workers, in both practices and through organisational politics.

This paper elucidates key problems with organisational response as identified in the literature and critically examines weak organisational response to workplace bullying using the power theory, arguing that while overt approaches to addressing bullying appear to be underpinned by a simplistic, functionalist understanding of power, practices on the ground are better explained by more sophisticated “second-dimension” theorists.

There is a need for organisations to move beyond the current individualistic understanding of bullying towards a more nuanced understanding of how anti-bullying policies and procedures are themselves an exercise in institutional power protecting and reinforcing dominant power structures.

The literature from which this paper is drawn is limited to studies published in English.

The authors advocate a realistic assessment of the role of both individual and organisational power in the creation and maintenance of workplace bullying, as a way forward to plan appropriate intervention.

Workplace bullying is problematic for organisations at several levels, and therefore for society.

That power is relevant to workplace bullying has been apparent since the work of Brodsky in 1976 and Einarsen's early work, this paper builds on a the more nuanced work of McKay (2014), D'Cruz and Noronha (2009), Liefooghe and MacDavey's (2010) and Hutchinson et al. (2010), exploring the organisational response to the raising of bullying issues by individual employees as an exercise of power.

The purpose of this paper is to investigate what role literature-based inputs have on the information security policy (ISP) development in practice.

A literature review is carried out to identify commonly used inputs for ISP development in theory firstly. Secondly, through the lens of institutional theory, an interpretive approach is adapted to study the influence of literature-based inputs in the ISP development in practice. Semi-structured interviews with senior experienced information security officers and managers from the public sector in Sweden are carried out for this research.

According to the literature review, 10 inputs for ISP development have been identified. The results from the interviews indicate that the role inputs have on the ISP development serves as more than a rational tool, where organisational context, institutional pressures and the search for legitimacy play an important role.

From the institutional perspective, this study signifies the influence of inputs on ISP development can be derived from institutionalised rules or practices established by higher authorities; actions and practices that are perceived as successful and often used by other organisations; the beliefs of what is viewed as appropriate to meet the specific pressures from stakeholders.

This research recommends five practical implications for practitioners working with the ISP development. These recommendations aim to create an understanding of how an ISP could be developed, considering more than the rational functionalist perspective.

To the best of the authors’ knowledge, it is the first of its kind in examining the role of literature-based inputs in ISP development in practice through the lens of institutional theory.

This study aims to explore how entrepreneurial firms' networking logics may change under different types of perceived uncertainty. The arrival of new knowledge from the entrepreneurial firm's network may alter the perceived technology and market uncertainty that in turn determines how the firm adopts or combines the two opposing logics of causation and effectuation. Focusing on the roles of external advisors recruited by the firms, the study probes the details of the cyclical process and the mechanism through which networking logics are altered.

In this study the authors conducted a 3-year longitudinal multiple case study of 12 United Kingdom (UK) high-tech start-ups from prefounding to A-round funding with 54 semistructured interviews and meeting observations.

The knowledge of external advisors with distinct experience often reshapes the entrepreneurial firm's perceptions of uncertainty, leading to logics change in network development. The authors identify two types of knowledge brought by external advisors and discover how these can influence three networking logic pathways under different levels of technology and market uncertainty.

The study is one of the first to map the paths of changing logics along with different types of uncertainty in the context of entrepreneurial network development. The study unpacks one of the key mechanisms of networking logic changes: the knowledge and expertise of those advisors recruited by the entrepreneurial firms. The process model of changing logics contributes to the effectuation literature and entrepreneurial network research.

The purpose of this paper is to explore whether official inquiries are an effective method for holding the medical profession to account for failings in the quality and safety of care.

Through a review of the theoretical literature on professions and documentary analysis of key public inquiry documents and reports in the UK National Health Service (NHS) the authors examine how the misconduct of doctors can be understood using the metaphor of professional wrongdoing as a product of bad apples, bad barrels or bad cellars.

The wrongdoing literature tends to present an uncritical assumption of increasing sophistication in analysis, as the focus moves from bad apples (individuals) to bad barrels (organisations) and more latterly to bad cellars (the wider system). This evolution in thinking about wrongdoing is also visible in public inquiries, as analysis and recommendations increasingly tend to emphasise cultural and systematic issues. Yet, while organisational and systemic factors are undoubtedly important, there is a need to keep in sight the role of individuals, for two key reasons. First, there is growing evidence that a small number of doctors may be disproportionately responsible for large numbers of complaints and concerns. Second, there is a risk that the role of individual professionals in drawing attention to wrongdoing is being neglected.

To the best of the authors’ knowledge this is the first theoretical and empirical study specifically exploring the role of NHS inquiries in holding the medical profession to account for failings in professional practice.

The purpose of this research is to provide an integrated approach of organizational ecology, population ecology and selection mechanisms within the context of the resource-based view of the firm, evolutionary economics (EC) and transaction cost economics (TCE). It applies this framework to examine the interrelationships between corporate social reporting (CSR) and global reporting initiative.

The methodology for this paper is library-based archival research. It is qualitative and analytically descriptive of prior academic research and published literature on the subject.

CSR has the potential to provide functional credence to corporate social and environmental activities by legitimizing institutionalized corporate norms and behavior.

Accounting scholars have recognized the need for an integrated approach in the social sciences to examine the multifaceted aspects of sustainability development and accounting. This research highlights that sustainability is related to ecosystems, environments, natural resources, demography, population, culture, political systems and history.

The neighbourhoods surrounding social housing are often characterised by poverty, high rates of unemployment, community violence and other social stress factors that are often linked with adverse childhood experiences, including diverse forms of family, community and institutional violence against children. Based on the sociology of childhood, which considers children as active subjects with rights and promotes a critical understanding of their participation in matters that concern them, this chapter reviews participatory research with children, highlighting the importance of hearing their voices, to sustain their key role in building knowledge about them and the contexts in which they live. In this case, children participated in research to provide a deeper understanding of their needs in their neighbourhood, the role of their families and communities and what they needed to improve the quality of their lives.

This study aims to address how the ISO 14001 standardisation and certification process improves substantive performance in small to medium-sized enterprises (SMEs) through the development of an environmental management control system (EMCS).

A qualitative cross-case interview design with those responsible for the implementation of an environmental management system (certified to ISO 14001) in SMEs is adopted to inductively “theorise” the EMCS.

The design and monitoring of environmental controls are often beyond the scope of the SMEs’ top management team and include extra-organisational dimensions such as the external audit and institutional requirements. This suggests more complex control pathways for SMEs to produce EMCS that primarily function as packages and are broader than the analytical level of the firm. Here, controlling for environmental performance exists at strategic and operational levels, as well as beyond the SMEs’ boundaries.

Various internal controls are put forward for SME owner-managers to meet environmental targets (e.g. gamification and interpersonal communication strategies). This builds upon a broader accountability perspective wherein formalised hierarchical control is only one route for ensuring sustainable action within the ISO 14001-certified SMEs.

This study contributes to a more sustainable society through developing an understanding of how environmental sustainability is substantively managed by SMEs to improve performance for current and future generations.

This paper, to the best of the author’s knowledge, is one of the first to establish how SMEs control for environmental sustainability from empirically derived evidence. In doing so, it provides an example of the EMCS for the SME context.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.