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The general aim of this paper is to shift the interest in two particular stakeholders, the entrepreneur and the company itself, from a vision based on a company perceived as a stock package towards an aesthetic perception of its creation. It intends to link creative entrepreneurship and creativity in the arts. Emanating from the phenomenological thought of Maurice Merleau‐Ponty on artistic vision, this research intends to read the motivations of a creator by a calling, that amounts to a counter‐gift to the beauty of the world. This motivation to create can be articulated in two non‐financial impulses: to dis‐cover and to correct. A sketch portrait of a French entrepreneur is depicted to illustrate the urge to create a small business. A stakeholder understanding is suggested, taking into account schutzian multiple orders of reality.

The purpose of this paper is to study how representation is conceptualized in Jewish culture, and how this relates to management. More specifically, it seeks to discuss the banning of images and what can be learned from this in the field of management.

The paper explores the meaning of the prohibition of images in the sacred texts. This serves as a starting point to discuss representation of the world and different forms of thought in the management field.

A major element in the banning of images deals with the involvement of the manager in decision making. The authors argue that organisational images such as accounting numbers are oriented towards economising our attention and thereby allowing the relative absence of the decision maker. The authors suggest that the banning of images reminds us of the importance of the manager's presence and of active participation in decision making and organisational transformation.

The paper contributes to the literature on the roles of managerial representation, notably accounting figures, and supports the idea that accountability should not be limited to reporting (be it numbers or qualitative elements). This paper argues for developing the density of the account, for instance by using narratives. This research echoes recent practice turn in management, as the authors’ findings can inform management teaching by providing students with dense case‐studies of management as actually practised, analysed using sociological or psychological theories. Such dense case‐studies do not aim to give students parsimonious models for analysis, or expose them to best practices: rather they seek to help them develop practical wisdom through a better understanding of management. This paper calls then for an increased presence rather than representation in management teaching classes, which is the main limitation of e‐learning.

Rather than exploring the mechanism of accounting figures in the behaviour of organizational actors or taking a political perspective, this paper focuses on a deep representation of the organization often rooted in magical thought. Relying on the practical wisdom of the Hebraic biblical banning of images, this paper aims to deconstruct organizational thought so as to highlight its contradictions.

The purpose of this issue is to provide an overview of the special issue on practical wisdom for management from the Jewish traditions.

The guest editorial introduces the papers in this special issue, focusing in practical wisdom for management from the Jewish traditions.

The question on the relationship between the Jewish tradition and practical wisdom for management is answered in two different ways: first, providing a particular Jewish answer to managerial problems and second, presenting how Judaism can be a field of reflection learning for managerial praxis at both organizational and individual level.

The paper shows that the special issue offers insights into the value of practical wisdom of the Jewish traditions, from two particular points of view, as a guide for action and as an ethical approach to management.

IAS 1 (“Presentation of financial statements”) requires that application of all international standards is necessary in order to comply officially with International Accounting Standards. This appears to be a key statement for the move towards accounting harmonization. The feasibility of this kind of harmonization could be jeopardized if even one standard is “rejected” by companies. In this context, in the wake of the publication of IAS 38 “Intangible assets”, examines the ways that 21 national and two international accounting standards approach intangibles, both in terms of definition and treatment. Shows that there is no conceptual framework commonly accepted and that there is a considerable lack of consistency both inter‐country and intra‐country. This challenges the principle of the acceptability of all international accounting standards by companies that wish to or are required to apply IASs. The disharmony highlighted by the advent of IAS 38 could be a sign of the failure of international accounting harmonization.

The purpose of this paper is to develop a generic framework for the assessment of VMI implementation. The framework is used for the analysis of multiple case studies in German hospitals to discuss the feasibility of VMI in the German blood supply chain.

The methodology is twofold. In a first step, the literature is reviewed and a generic theoretical VMI framework is developed. In a second step, the case study methodology is applied to 13 cases to assess the feasibility of VMI in the German blood supply chain.

The paper contributes a generic framework for assessing the implementation of VMI in seven steps. The research proposed that hospitals hesitate to enter a VMI relationship for critical resources such as blood. Hospitals fear losing control over critical resources.

The unit of analysis is hospitals in Germany and the case studies do not target the suppliers in the supply chain. The paper contributes three propositions regarding VMI in the healthcare/blood supply chain.

A generic framework for assessing the applicability and feasibility of VMI is provided which supports managers with the implementation of VMI in a supply chain.

The paper is one of the first papers targeting inventory and supply chain management in the German blood supply chain. It provides a generic framework for the assessment of the feasibility of VMI.

Brand crowdfunding, launched through brands’ social media platforms, can provide a myriad of crowdfunding and branding benefits, such as strengthening brands’ social networks, validating product launches, generating mass exposure and enabling cocreation. Gamification positions brand crowdfunding as an exciting and joyful activity that more deeply engages prosumers. Anchored on resource-based theory, theory of planned behavior and service-dominant logic, this paper aims to develop a brand crowdfunding framework for established brands with insights from two emerging markets: China and India.

A deductive cross-sectional design is used to gather data from an established brand’s (e.g. Xiaomi) social media followers in China (n = 826) and India (n = 358), which is analyzed through PLSc-SEM.

The results reveal that social media brand engagement is an antecedent of brand crowdfunding participation, brand crowdfunding intention is a predictor of brand loyalty and gamification is a significant moderator in technology-oriented societies.

The paper develops a brand crowdfunding framework that provides insights on how established brands can leverage crowdfunding to enhance their new product development process. The results contribute to the social media brand engagement, crowdfunding, gamification and emerging markets literature.

Smart-home technology (SHT) has been identified by the World Health Organization as a possible solution for assisting older people to maintain their independence and to live safely at home when performing the activities of daily living. This study aims to identify the factors, as well as their inter-relationships, influencing senior citizens to adopt elderly-friendly SHT that supports ageing-in-place in high-density Hong Kong living settings.

An interpretive structural modelling approach has been used to analyse the factors to develop a better understanding of the relationships between factors influencing SHT adoption, and “Matrice d’Impacts Croisés-Multiplication Appliquée à un Classement” analysis has been used to classify the analysed factors.

The results suggested that strong government support, efficient backup supporting service and the design of user interface devices have been found as the driving factors encouraging the adoption of SHT. Other factors, including the maintenance of devices, levels of usage and penetration of devices, individual needs and financial considerations, were considered as autonomous factors and are less important to the decision to adopt SHT.

This study provides useful information to policymakers and building designers on the human perspective of SHT adoption, such as the needs and requirements of older people to be considered in SHT technical design and appropriate technological solutions.