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Corporations and businesses have been a major influence on society since before the industrial revolution, but academic focus on corporate responsibilities is a recent phenomenon which focuses predominantly on globalised multi-national corporations of the late twentieth century. The purpose of this paper is to consider the evolution of the corporate responsibility and community involvement tracing the development of corporate behaviours in the UK from medieval guilds to the modern form of corporation seen at the end of the last century.

The analysis considers the institutional forces which have shaped responsible business behaviours in a context of changing power and influence.

Drawing on Weber's notion of the ideal-type, this paper demonstrates that many “modern” corporate social responsibility (CSR) concepts such as codes of conduct, stakeholder consultation, and corporate donations have considerable heritage.

This paper develops an important precedent by examining the evolution of CSR and other aspects of corporate engagement. It develops a long-term instrumental context for corporate donations, whilst revealing that practices such as employee volunteering are considerably more recent, and less institutionally developed.

A well‐known librarian said recently that a good staff was a happy staff. Presumably in such a case the administration and staff organisation would be running smoothly, and everybody concerned would naturally find happiness in that. But there is more to it than organisation and administration. If the personal element is considered, as it should be, the relationship on a social level would also naturally make for pleasant conditions. How can the general ideal be reached? It seems obvious that there is a social side to it, but there's no doubt that one senior of ill‐conditioned temperament can spoil things for everybody. It is suggested that every effort should be made by librarians to cement happy relationships in every way possible. Successful library service does not depend merely on the circulation; there is also the aspect of happy fellowship in the service. These notes are intended to be suggestive to that end.

The City & Guilds of London Institute welcomes the Report and Recommendations of the RVQ Working Group as a major contribution to the continuing development of a more rational system for training and educational qualifications to meet the needs of industry and commerce. The proposals for a National Council for Vocational Qualifications, responsible to a single Minister, meet the long‐expressed wishes of many parts of the education and training services; City & Guilds will co‐operate fully with the new body and give it every support during the years ahead. The establishment of NCVQ will ensure continuing progress towards a competence‐based system of vocational qualifications along the lines already introduced in many City & Guilds schemes and skills tests. The suggested framework for vocational qualifications provides an opportunity to enhance access, progress and transfer within and between training and education routes. With its acknowledged expertise in assessment techniques and its proven research resources, City & Guilds has a significant contribution to make to the new system. Over the next few months, the Report and Recommendations will receive detailed consideration to establish how best that contribution may be made and how, within the proposed system, existing co‐operation with other validating and examining bodies may be strengthened.

The purpose of this paper is to identify brand management accounting as a further approach to accounting for brands and to suggest a number of possible measurement metrics it might incorporate.

The paper is discursive in nature, developing a critique of existing approaches to accounting for brands before considering a number of attributes of a new approach.

The growing importance of brands as a key source of competitive advantage has been among the most visible changes in many business organisations in recent years. Effective strategic brand management, therefore, poses a major challenge to both accountants and their marketing colleagues. To date, the history of accounting for brands has largely been concerned with the derivation of brand valuations suitable for financial accounting and reporting purposes. Although the merits of a management accounting perspective on brands have been recognised for some time, recent studies indicate that to date it has failed to attract much support. New approaches to accounting for brands are now required. Underpinned by high levels of interfunctional cooperation between management accounting and marketing management practitioners, brand management accounting examplifies the more inclusive approach to the task of strategic management increasingly evident within contemporary organisations.

The paper integrates both existing and new insights informed by the accounting and marketing literatures in an attempt to promote a further approach to the task of accounting for brands.

To benchmark the degree to which companies in Slovenia, a country that has experienced success in its transition to a market economy, apply strategic management accounting (SMA) techniques.

Survey data collected in Slovenia has been benchmarked to survey data collected in similarly sized Australian companies.

For the Slovenian sample, while none of the techniques investigated are applied extensively, it has been found that competitor focused SMA techniques are the most popular. A group of SMA techniques that have a costing orientation are applied more extensively in Slovenian companies than in the Australian benchmark sample. It has also been found that some techniques that have a relatively high popularity ranking in one country, rank relatively lowly in the other country.

In addition to the generally accepted limitations of survey research, it should be noted that there is no definitive listing of SMA techniques and debate concerning this matter can be expected to continue. A further shortcoming is evident in the cross‐country comparison aspect of this study, as a disappointingly small number of Australian financial controllers committed themselves to participating in the study.

It appears likely that systematic differences between the economies and culture of countries contribute to differential use of SMA. This highlights the importance of management considering economic and commercial context when designing management accounting systems.

Despite considerable normative commentary, there is still a paucity of empirical research concerned with SMA. A particularly significant facet of this study concerns its extension of our appreciation of SMA application in a novel international context.

This study examines how firms’ use of competitor-focused accounting information, specifically competitor monitoring information, impacts their pricing, demand, and overall revenue performance. The monitoring activities examined are the scope of monitoring, monitoring above and below one’s own hotel class (i.e., market segment), and the extent of reciprocity of monitoring. Competitor analysis is a central element in strategic management accounting (SMA), yet little empirical research has been done since companies do not disclose competitor monitoring activities. Proving the value of competitive monitoring provides strong support for SMA. Archival, proprietary monitoring information regarding pricing, demand, and revenue were obtained from one of the largest hotel markets in the United States. Using regression, we modeled the relationships between performance measures (pricing, demand, and revenue) and monitoring behaviors, while controlling for quality (hotel characteristics and management skill), competitive intensity, hotel class, geographic location, and ownership type. Our results indicate that two aspects of competitor monitoring impact hotel pricing that, in turn, impacts hotel demand and revenue performance. Specifically, a hotel monitoring more competitors (what we refer to as Scope) achieves higher prices with unchanged demand, resulting in higher revenue performance. Most hotels monitor within their class. However, deviating from one’s class has profound outcomes: looking at lower (higher) quality hotels results in a hotel setting lower (higher) prices, resulting in higher (unchanged) demand and lower (higher) revenue performance. Surprisingly, we did not find support for the reciprocity of monitoring. That is, whether the competitors monitored by a hotel, in turn follow the target, has no impact on hotel revenue performance outcomes. While the SMA literature notes the importance of competitor monitoring, this study fills a gap in an important, under-researched area by documenting the link between competitor monitoring behaviors and organizational revenue performance. This may help promote greater diffusion of SMA practices.

Innovation ecosystems face many environmental challenges. The literature review shows that innovation ecosystems accelerate innovation activity, but empirical studies have not provided enough case studies focusing on the minimum-waste business strategy as one aspect of the circular economy. Various forms of interaction between members occur in the innovation ecosystems, which determines the level of cooperation. This paper aims to show the structure and forms of cooperation in an innovation ecosystem using the Czech Hemp Cluster (CHC) and its surroundings and suggest research directions in the field of interaction between members in an innovation ecosystem. Although hemp is associated with the production and distribution of narcotics, it is a versatile plant supporting the minimum-waste business strategy.

The research is based on a theoretical part of a literature review of major scientific articles on innovation ecosystems from 2016 to 2021. The case study of the CHC and the hemp ecosystem is based on qualitative research in the form of a content analysis of the mission of the cluster members. In addition to content analysis, the classic multidimensional scaling method and hierarchical cluster analysis were used to reveal ecological guilds.

The case study highlighted the specific relationship between the cluster and the ecosystem. The cluster does not determine the ecosystem boundaries, but the ecosystem is a much broader system of cooperation and interaction between organisations. Clusters emerge after an ecosystem has existed for a particular time to coordinate collaboration and information between organisations and stakeholders. The analysis of the CHC revealed the specific role of non-profit organisations (NPOs) in the innovation ecosystem. NPOs are not engaged in primary functions in the value chain, but they provide supporting activities through coordinated networking, disseminating information on innovation, awareness-raising and stakeholder education. Compared to natural ecosystems, innovation ecosystems are typically characterised by higher forms of collaboration between members.

An exciting opportunity for research on innovation ecosystems is the ecological guilds taken from natural ecosystems and whose identification can help define the boundaries of innovation ecosystems. An opportunity for further research is the comparison of NPO-based and government-based clusters playing a central role in developing innovation ecosystems. Regarding the problematic generalisability of the case study to the entire agricultural production, a challenge is a search for minimum-waste business models in agriculture characterised by the biological nature of production.

Theoretical and empirical studies have not yet considered innovation ecosystems in the minimum-waste context to a sufficient extent. The paper builds on previous scholarly studies focusing on innovation ecosystems and, for the first time, discusses the role of NPOs in the innovation ecosystem. The CHC case study adds a suitable minimum-waste business model to the still very scarce literature on sustainable innovation ecosystems. The article discusses the purpose and forms of cooperation in an innovation ecosystem, identifies a complementarity of roles in the innovation cluster and describes the interrelationship between the cluster and the ecosystem. Discussion of the ecosystem leader in the cluster-based innovation ecosystem shows the differences between Czech, Polish and German life science ecosystems.

This study examines if budgets are still used in Malaysian companies. There are two divergent views on the usefulness of budgets. Proponents of budgets argue that they are still relevant and useful. Meanwhile, critics claim that budgets are obsolete. The study uses the instrument developed by Drury et al.. Results are compared to those of Guilding et al. The results show that budgeting practices in Malaysia are similar to those in the UK and New Zealand. There are only three major differences. First, Malaysian managers appear to feel that a participative approach to budgeting may encourage budget padding. Second, a much higher percentage of respondents compared to the Guilding et al.’s study, agree that top management should evaluate performance mainly on ability to achieve budgetary goals. Finally, companies in Malaysia appear to use flexible budgets more than those in the UK and New Zealand.

This study aims to report the descriptive statistics of cost-system obsolescence (CSO) in the Turkish hotel industry and contingent factors that affect the CSO.

To validate the reflective measurement model, first, an exploratory factor analysis in statistical package for social sciences was conducted. Then, a confirmatory factor analysis using maximum likelihood in analysis of moment structures was performed to establish the reliability and validity of the construct measurements.

The results demonstrate that CSO symptoms did not occur frequently in sample Turkish hotels. Turkish hotels were found to operate in intense competition and a significant relationship between competition intensity (CI) and CSO takes place. The hospitability industry has been perceived as rather uncertain. However, perceived environmental uncertainty (PEU) had no significant effect on CSO, and there was no mediation effect on the relationship between CI and CSO. Turkish hotels were found to perform market-orientated activities at a mediocre level. However, no significant relationship was found between market orientation (MO) and CSO. Additionally, Turkish hotels with decentralized decision-making structures and “prospector-type” strategies were found to have less CSO. On average, Turkish hotels have centralized decision-making structures and pursue “analyzer-type” strategies.

This study contributes to previous literature related to accounting information in the hotel industry. It also aims to give additional insight into Turkish hotels’ competitive environment, MO activities, decision-making structures and strategies and their association with CSO.

The study examined CSO in the Turkish hotel industry and factors that affect CSO. The study results provide additional insight into Turkish hotels’ competitive environment, MO activities, hotel structure and strategy. A new model to test CSO was created and validated using structural equation modeling (SEM).

Contextualizing its argument specifically into the role and impact of the traditional political culture on the process of modernization, this paper aims to examine the “culture matters” approach through the two‐century experience of the top‐down modernization of the Ottoman‐Turkish civilization in the realm of state‐labor relations.

The paper makes a comparative analysis of the interplay between the state and craft associations in the Ottoman Empire, and then the state and labor organizations in contemporary Turkey in terms of the influence of the rules, norms and institutions transferred by the bureaucratic élites from Western Europe.

The paper concludes that a substantive democratic setting for the interplay of the state and labor organizations could not be built up without a self‐supportive political culture in view of the fact that the process of top‐down modernization/Europeanization in the Ottoman‐Turkish context has given rise to a never‐ending center‐periphery dichotomy between both inter‐class and intra‐class relationships.

The paper sheds light on the labor relations part of the Ottoman‐Turkish political culture and reveals its impact on the never‐ending top‐down modernization initiative.