Search results

The purpose of this study is to examine how young people imagine civic futures through speculative fiction writing about artificial intelligence (AI) technologies. The authors argue that young people’s speculative fiction writing about AI not only helps make visible the ways they imagine the impacts of emerging technologies and the modes of collective action available for leveraging, resisting or countering them but also the frictions and fissures between the two.

This practitioner research study used data from student artifacts (speculative fiction stories, prewriting and relevant unit work) as well as classroom fieldnotes. The authors used inductive coding to identify emergent patterns in the ways young people wrote about AI and civics, as well as deductive coding using digital civic ecologies framework.

The findings of this study spotlight both the breadth of intractable civic concerns that young people associate with AI, as well as the limitations of the civic frameworks for imagining political interventions to these challenges. Importantly, they also indicate that the process of speculative writing itself can help reconcile this disjuncture by opening space to dwell in, rather than resolve, the tensions between “the speculative” and the “civic.”

Teachers might use speculative fiction writing and the digital civic ecologies framework to support students in critically examining possible AI futures and effective civic actions within them.

Speculative fiction writing offers an avenue for students to analyze the growing civic concerns posed by emerging platform technologies like AI.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

This paper aims to explore how the owners of less competitive micro-firms (MFs) perceive the “crisis–innovation–change management” triangle. It examines whether their understanding of these overarching entrepreneurship theory principles is inadequate compared to the relevant scientific literature.

This qualitative analysis follows principles based on the inductive method and grounded theory, thickly describing the results from research conducted in a sample of 38 tertiary-sector MFs in the Eastern Macedonia and Thrace region – one of the least developed and competitive areas across Europe. It triangulates the data with 11 respective small firms.

MF owners perceive the crisis as an ostensibly exogenous phenomenon, innovation as something quasi-unattainable – although vaguely significant – and change management as a relatively unknown process. This understanding lies somewhat distant from the extant literature that examines the structural nature of crises, the innovational power to exit profound restructurings and the rebalancing requisite for building new overall organizational methods to survive this internal–external transformation. In essence, the triangle crisis–innovation–change management is a blind spot for the examined MF owners as they ignore its significance as an adaptation mechanism – contrary to several direct competitors.

Based on the reluctance of these individuals to cultivate their systematic business knowledge, it seems unrealistic that they would seek to pay the necessary high price for business consulting in the future. An ideal solution would be to build public entrepreneurship clinics to provide these less dynamic and adaptable organizations with free preliminary or in-depth counseling. The Institute of Local Development-Innovation could aim to provide free consulting services to reinforce organizational physiology by coordinating different socioeconomic actors.

To the best of our knowledge, this empirical research is one of the first to test the comprehension of weaker MFs – less competitive and developed in organizational terms – to the triangle crisis–innovation–change management.

The purpose of this paper is to share findings from empirically driven conceptual research into the implications for English teachers of understanding generative AI as a “tool” for writing.

The paper reports early findings from an Australian National Survey of English teachers and interrogates the notion of the AI writer as “tool” through intersectional feminist discursive-material analysis of the metaphorical entailments of the term.

Through this work, the authors have developed the concept of “coloniser tool-thinking” and juxtaposed it with First Nations and feminist understandings of “tools” and “objects” to demonstrate risks to the pursuit of social and planetary justice through understanding generative AI as a tool for English teachers and students.

Bringing together white and First Nations English researchers in dialogue, the paper contributes a unique perspective to challenge widespread and common-sense use of “tool” for generative AI services.

This study aims to explore the application scenarios of metaverse offices in organizations, including immersive work experiences, weak social networks and virtual meetings. Based on the exploration of this application scenario, this study discusses four levels of organizational change that will be brought about by the future metaverse office, such as the inter-enterprise ecological collaboration model, distributed autonomous organization, flexible leadership and individual belongingness. The metaverse office has some special advantages over traditional office models, but the metaverse office still raises some issues, such as privacy, security, addiction, equity and usability. These issues brake the widespread adoption of metaverse technologies. The study recommends that researchers take these issues into account in future metaverse research and development.

This study surveys the relevant literature by means of a literature review in order to analyze how metaverse technology can be applied to teleworking. Two databases including Web of Science (https://www.webofscience.com/) and Google Scholar (http://scholar.google.com) were selected for this study. Keywords such as “teleworking and metaverse” were used, and 18 publications were found to be relevant to the study. After excluding duplicates, less relevant and older literature, only 14 articles could be used as references for this study. Based on the exploration of this application scenario, this study discusses four levels of organizational change and issues that will be brought about by the metaverse office of the future.

It presents the application scenarios of the metaverse office in organizations, including immersive work experience, weak social networking and virtual meetings.

The pandemic triggers a desire for contactless working. The three main applications of the metaverse office also have a practical value which has been proven in some high-tech companies. It is foreseeable that an efficient, electronic and personalized office model will be enthusiastically adopted by society. Metaverse office will gradually step into people's view in the future.

The concept of the metaverse office has rarely been touched upon by theoretical research, although the technology is gradually becoming known. Even its application to teleworking has only recently been reached by some organizations.

This paper aims to examine the COVID-19 pandemic’s impacts on the regional progression toward the Sustainable Development Goals (SDGs) through the lens of the adoption of 2030 Agenda by firms from different Italian regions.

Mixed methods were adopted. First, a content analysis was performed on 330 nonfinancial declarations released in the 2019–2021 period by a sample of 110 Italian listed companies from different regional macroareas. Second, regression analyses were run to test the impact of regional localization of businesses on SDGs adoption over pre-/during/post-COVID era.

The regional localization of businesses does not affect the SDGs adoption in the pre-COVID-19 era because Italian firms mainly address social goals. Instead, SDGs adoption is affected by regional localization of businesses both during and post-COVID-19 age, when Northern firms prioritize economic and social goals, whereas Southern firms shift from social to environmental goals.

This study fills the need of considering the subnational specificities in literature on sustainable development by capturing connections between firms, belonging territory, SDGs and COVID-19 crisis.

This study explores resilience learning from uncertainty, taking a holistic view by considering individual, firm and contextual factors. Resilience development is understood by focusing on how uncertainty is related to entrepreneurs and their environment, suggesting that developing resilience needs to be a continuous learning process.

This qualitative study explores factors related to entrepreneurial uncertainty, resilience and learning. Evidence is drawn from interviews with rural entrepreneurs in two regions of Indonesia, and analyzed using a rigorous approach to generate codes, second-order themes and aggregate dimensions for the theoretical contributions.

Uncertainty readiness, uncertainty response and uncertainty opportunity for resilience emerge as the key learning areas from this study. They are related to resilience on a personal, community and systemic level. The proposed framework relates learning from uncertainty to the process of developing resilience for entrepreneurs and their communities.

This study proposes a framework based on resilience motivation and learning from uncertainty as usual. It explores the relationships between uncertainty readiness, responses and opportunities with personal, relational and systemic resilience factors. This contributes to entrepreneurship behavior research at the intersection of organization studies and management in the socio-economic and often informal context of developing countries.

Through the case of Blanca Sinchi, the following analysis presents valuation criteria that have resulted in the invisibility of social actors and cultural patrimony (cultural heritage) elements, and some contradictions in their acknowledgment process. In addition, the paper explains how architecture, among other historic assets, has made women and their contributions invisible.

Bibliographic analysis and semi-structured interviews were carried out to theorize about the thermodynamic system of lime to propose a matri-lineal system category and expand the understanding of the participation of women in the receipt, management and transmission of what is called patrimony.

In heritage places, such as Cuenca (Ecuador), cultural richness extends from the Historic Center to the rest of the territory and its actors. However, there are intrinsic elements, such as unknown, but fundamental, oral or family traditions associated with the role of women. The case of Blanca Sinchi and lime is evidence of this, as it shows the typical scenario affected by gender and by disparate power dynamics that do not consider desirable attributes (authenticity, integrity, identity, bequest, option, existence, among others) in the conservation of architectural patrimony. A deep redefinition process, or even a change in the valuation system, is needed. Also, the history behind built heritage items must be explored to find the contributions made by women.

Proposing a matri-lineal system category to expand the understanding of the participation of women in the receipt, management and transmission of what is called patrimony, allows redefining and rewriting local and global history, acknowledging the role of women. In this way, the proposal questions not only the hegemony of the term “cultural patrimony” pigeonholed in paternal legacy but also the term “cultural heritage” as a synonym and framework that, while expanding material values, it does not effectively include, at least for Ibero-Romance language territories, the broad set of tangible and intangible values, as well as the know-how and skills of artisans.

Municipalities seek new opportunities for co-producing services in rural areas. One potential partner is community-based social enterprises (CBSEs). However, whilst service co-production through CBSEs obscures the traditional roles of actors, it may lead to a legitimation crisis in local service provision. In this paper, the ways CBSEs are legitimised as service providers in rural areas are addressed from the CBSE and municipality perspectives.

Empirical data combine interviews with CBSE representatives and open-ended national survey responses from municipality decision-makers. The data analysis is based on a qualitative content analysis to examine legitimation arguments.

Results show that unestablished legitimacy and un-institutionalised support structures for co-production models build mistrust between CBSEs and municipalities, which prevents the parties from seeing the benefits of cooperation in service production.

The research focusses on the legitimation of CBSEs in service co-production in rural areas. As legitimation seems to be a context-specific process, future research is needed regarding other contexts.

Municipalities interested in the co-production of services might benefit from establishing a collaborative and responsive (rural) service policy forum that would institutionalise new models of co-production and enable better design and governance of service provision.

Results will give new theoretical and practical insights into the importance of legitimacy in the development of service co-production relationships.

This study aims to analyse how multinational corporations (MNCs) organise value chain activities to penetrate new market segments. It contributes by expanding traditional decisions regarding the vertical fine-slicing of value chain activities (whether performed internally or externally) and the consideration of resource-sharing decisions (integration or separation) for each value chain function.

The authors draw on primary data collected from two case study firms operating in the large emerging Chinese market: Volvo Construction Equipment AB and Epiroc AB. In-depth cases illustrate how foreign MNCs expand into new market segments and simultaneously target both the lower-priced mid-market and the premium segments in the Chinese mining and construction industry.

The results reveal that product diversification creates challenges for managers who must oversee new (vertical) value chains, often simultaneously. Beyond geography and modes of governance, managers must decide whether to integrate or separate value chain activities for the new product lines. The study identifies four main strategic choices for firms to address this complexity, focusing on the decision to internalise or externalise (i.e. within or across organisational boundaries) and integrate or separate value chain activities between different product lines.

This study builds upon the internalisation theory and recent international business contributions that focus on value chain configurations to explain MNCs’ product diversification as a growth strategy in a host emerging market. It also sheds light on the choice of conducting new activities in-house or externally and elucidates firms’ managerial decisions to operationally integrate or separate individual value chain activities. The study provides insights into the drivers explaining managerial decisions to configure value chain activities across product lines and contributes to the growing body of literature on MNC activities in emerging economies by highlighting that product diversification impacts entry mode diversity and resource sharing across units.