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This case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization.

The study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created.

The study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routines associated with the newly created system. A locally created accounting system thus became institutionalized into a wider organizational setting over time. The current study presents findings that explain the routinization of informal accounting activities and the subsequent institutionalization process.

Understanding the potential influence of local action on the organization-wide accounting system may foster the creation of accounting tools that could spread participation and commitment throughout a public sector organization, contributing towards enhancing the enabling effect of an organizational accounting system. When designing a local budgeting system, decoupling it from the organizational system may promote its institutionalization.

Antecedents of informal accounting routines have received little research attention. This study illustrates actions relating to local accounting practice were antecedents of accounting routines and subsequent institutional changes in broader organizational practices in a public sector organization. The study demonstrates how vernacular accounting practice can facilitate the institutionalization process.

The research problem in this study is how a client (as a project owner) should organise early stakeholder involvement and integration in the front-end phase of a project. This study aims to create normative managerial statements as propositions from the client's perspective and to combine them into a set of activities enabling efficient organisation in the front-end phase of a hospital construction project.

Action design research (ADR) was carried out in a large hospital construction project where the first author acted as an “involved researcher” and the other authors acted as “outside researchers”.

The authors created seven normative managerial propositions that were verified by the case project stakeholders and developed a managerial framework describing the client's essential stakeholder involvement and integration activities in the front-end phase of a hospital construction project based on these propositions. The authors have also depicted the subphases of the front-end phase: value definition phase in the client permanent organisation, value proposition phase in the client Programme Management Office (PMO) and finally development phase in the alliance organisation ending on the final investment decision.

The collaborative contract delivery model enables the early involvement and integration of stakeholders. It has been somewhat surprising to note the extent to which collaborative contracts change the client role in the project front-end. The results offer practical activities for how clients can manage front-end activities in collaborative contracts.

The case project offered a platform to analyse how the collaborative contract delivery model changes the emphasis of activities in the front-end of a project. One of the key benefits of collaborative contracts is that development, design and delivery occur partially in parallel, thereby enabling contributions from production to be included in the design and development. The benefit of having a real-life case under study provides the possibility to triangulate and analyse rich data, however limited by the qualitative case method.

Entrepreneurship educators have recently employed various computer- and game-based teaching methods to develop students’ entrepreneurship knowledge and competencies. However, our understanding of the learning outcomes (LOs) of such methods for students and specifically gamification teaching techniques is fragmented and underdeveloped. This chapter aimed to narrow the gap by systematically analyzing the peer-reviewed empirical studies on gamification and students’ entrepreneurship LOs (ELOs).

This study employed the systematic literature review method to examine the papers on the intersection between gamification and entrepreneurship education (EE). Some of 80 papers were retrieved from Google Scholar, Web of Science and Scopus databases and 16 papers were included in the final analysis. The papers were analyzed based on the key LOs that teaching entrepreneurship using gamification have for students.

This study found limited literature on the interrelationship between gamification and students’ ELOs. The majority of these studies suggested a positive association between gamification and students’ ELOs. These ELOs were classified into four key groups including cognitive, behavioral, social/interpersonal and skill-based LOs. This analysis explored the huge gap in empirical studies on the impact of gamification on students’ ELOs.

This exploratory study is limited to the systematic review of the empirical researches published in scientific journals. Of the numerous game-based and simulation teaching methods, this systematic analysis focused on gamification and its effects on cultivating entrepreneurial knowledge and competencies in students. Future studies should include published and unpublished papers in other sources (such as books, book chapters, working papers and theses) and other types of technology-based entrepreneurship teaching methods.

Educators and computer-based game designers may use the findings of this study to improve the effectiveness of gamified EE and training programs by connecting the objectives and content of the programs to students’ ELOs and examining if the programs create the intended ELOs in students.

This chapter is one of the first attempts that examines students’ LOs of gamification in EE. This chapter contributes to the limited validated knowledge and understanding of the impact of gamification on ELOs of students.

This paper develops a concise customer satisfaction survey instrument to help organizations measure satisfaction with their services. A seven‐stage process was used to develop the instrument. Following pilot studies, a preliminary instrument of 24 items was administered to consumers of a variety of business firms and government agencies providing service to customers or clients. After further analysis, a revised instrument was developed consisting of 18 statements. Additional analysis and further purification led to an even more parsimonious final version of the customer satisfaction survey, employing nine statements in two factors; satisfaction with the personal service (SatPers) and satisfaction with the service setting (SatSett). Organizations could use the scale internally to identify their strengths and weaknesses, as well as measuring their customer satisfaction.

This article aims to address the confusion related to the meanings of interorganisational cooperation, control, coordination and collaboration in collaborative projects by developing a conceptual framework. From this, the authors aim to describe the links among these concepts in terms of development levels of stakeholder relationships. In addition, the authors aim to identify challenges and preconditions in relation to developing relationships at different levels.

The authors have adopted the directed approach of qualitative content analysis method to validate and extend the conceptual framework of this study. The context of this study is a large hospital construction project located in northern Finland.

The findings of this study suggest that collaboration is a multilevel process of active engagement of multiple stakeholders. These stakeholders must have a high degree of shared understanding in terms of cooperation, control and coordination to achieve the mutually desired outcomes. This study also identifies the challenges that project stakeholders could face in developing collaborative relationships and propose preconditions for the same.

This study provides a better understanding for project managers to manage interorganisational collaborative construction projects successfully. The outcome of this research would be beneficial to project management team to deliver dispute-free construction projects.

Existing practical research on the development of relationships at different levels in collaborative construction projects is limited. This study offers a framework for the same which is validated in a real-life project.

The purpose of this paper is to develop a proposed Six Sigma approach for integrated solutions of goods and services.

This conceptual paper follows the principles of design research in developing a Six Sigma approach for integrated solutions. The approach is tested in practice in the context of a financial services company in the automotive industry.

The study demonstrates that the differential characteristics of service processes and manufacturing processes must be taken into account when developing a Six Sigma approach for integrated solutions. Evaluation of the proposed approach in cooperation with a financial services company reveals considerable benefits.

The detailed description of the approach is limited to the “Define” phase of the Six Sigma program. Moreover, the proposed approach is tested in only one setting; its application in other settings should be an objective for future research.

The paper provides practitioners with a structured Six Sigma approach for integrated solutions.

The paper is the first to propose a Six Sigma approach for integrated solutions of goods and services.

Nowadays, companies are seeking to create meaningful and long-term relationships with their customers. Therefore, the purpose of this paper is to examine the role of parasocial and social aspects of consumption in building trustworthy and loyal relationships in both offline and online services.

Two studies were conducted using the survey research method. The first study collected data from 285 soccer fans, and the second study collected data from 298 Facebook consumers.

The study confirms the proposed model and suggests that parasocial and social relationships act as significant antecedents of service brand loyalty in both offline and online services.

This is the first study that examines parasocial and social relationships in tandem and their role in developing loyal relationships with service brands. It also confirms that social relationships in a service setting play a significant role in predicting brand trust and loyalty.

The purpose of this paper is to understand the similarities and differences in the internationalization of SMEs and MNEs and the specific factors affecting them.

The relevant literature was reviewed particularly in the context of the major theories of internationalization.

The positive and negative aspects of each theoretical approach to internationalization are present to form the basis of a new model of international entrepreneurship.

The newly developed conceptual model has not been empirically tested.

A redeveloped theoretical integrative conceptual model of international entrepreneurship is proposed based on four internationalization properties (mode, market, product, and time), internationalization performance, and key antecedents and consequences of the internationalization process.

The size of the logistics market is typically estimated from the national accounting and market data. However, this data does not take certain in-house logistics services into account and most likely underestimates the true size of the market. The purpose of this paper is to develop a method for estimating the potential size of the logistics market in terms of overall logistics expenditure and to also account for in-house services.

The research approach involves combining longitudinal industry- and firm-level turnover data, incorporating survey data from Finland on logistics outsourcing and costs, and calculating yearly logistics expenditure and the market demand for logistics services. Descriptive statistics, weighted arithmetic means and analyses of variance are employed in the estimations.

The research suggests and demonstrates a rigorous method for estimating the size of the logistics market, including both market-based demand and in-house services.

The empirical data used to illustrate the result are limited to a single country. The methodology should be further validated with data from other countries. The quality of the survey data could be improved by targeting multiple informants from a single firm.

One outcome of the research is that policymakers will be better able to estimate the size of the logistics market on a national level. For service providers, the results provide additional information on the market potential of logistics services.

The novelty of the research lies in combining multiple data sources and expanding the estimation of the logistics market to include services provided in-house.