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This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.

This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.

Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.

Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.

Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.

This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.

This study explains Indonesian consumers' choice of poultry meat attributes and the willingness to pay (WTP) for these attributes using a discrete choice experiment.

The survey was conducted for the traditional and modern channels and involved a sample of 440 respondents in the Greater Jakarta area. A discrete choice experiment was employed as the study framework and in designing the questionnaire. A multinomial logistic regression analysis was used to evaluate consumers' preference for poultry attributes in modern and traditional channels.

Consumers preferred warm poultry meat, government certification and product information labeling on poultry meat. The WTP for warm poultry meat was the highest, which is indicating that freshness is crucial for consumers to ensure quality. Moreover, consumers had more trust in government certification than private certification for food safety and were willing to pay more for product information labeling on poultry meat.

The government can use the model as a decision support to improve poultry meat quality at sales channels in Indonesia including to close sales channels where sick poultry are sold and thus address food safety concerns caused by the avian influenza outbreak.

This study shows that understanding the WTP for poultry meat attributes enables the government to control the poultry sales channels and stimulates producers to supply the market with a safer poultry meat quality using the price mechanism.

Scalar terms, such as “local” and “global,” “big” and “small” are fundamental in how academics and practitioners make sense of and respond to grand challenges. Yet, scale is so taken-for-granted that we rarely question or critically reflect on the concept and how it is used. The aim of this paper is to identify scale as an important concept in research on grand challenges and to point out why taking scale for granted can be problematic. In particular, I suggest that to date most research on grand challenges sees scale as a fundamental ontological feature of the world. Yet, scalar categories and hierarchies are not as self-evident and given as they may seem. Moreover, taking scale as an ontological fixed category limits our ability to make sense of, theorize and respond to grand challenges. As an alternative, I suggest seeing scale as an epistemological frame that participants employ in their everyday practices to make sense of, navigate and develop solutions to grand challenges. The chapter concludes with a research agenda for studying scale as socially constructed in practice.

The hierarchies of effects models have been perpetually updated across different time period. Ever since the evolution of the primary customer path indicated through the Attention, Interest, Desire, Action model in the 1900s, the hierarchical frameworks have witnessed a significant transformation in context to the present age of Web connectivity. Therefore, the purpose of this study is to understand the transformation in the hierarchy of effects models in the age of connectivity.

This paper is conceptual in nature and an attempt to provide an overall view of the shifting dimension in the customer path as indicated in the various hierarchies of effects models since evolution up to the age of digitalisation.

It is observed that in the age of connectivity customer loyalty is expressed in terms of brand advocacy rather than repurchase, and that the customer path has been redefined. This seems pertinent because of the swift exchange of information that occurs among the online customer communities.

This paper identifies a need to provide a contemporary outlook to the customer path in the age of internet connectivity.

The purpose of this paper is to generalize the traditional risk evaluation methods and to specify a multi-level risk evaluation framework, in order to prepare customized risk evaluation and to enable effectively integrating the elements of risk evaluation.

A real case study of an electric motor manufacturing company is presented to illustrate the advantages of this new framework compared to the traditional and fuzzy failure mode and effect analysis (FMEA) approaches.

The essence of the proposed total risk evaluation framework (TREF) is its flexible approach that enables the effective integration of firms’ individual requirements by developing tailor-made organizational risk evaluation.

Increasing product/service complexity has led to increasingly complex yet unique organizational operations; as a result, their risk evaluation is a very challenging task. Distinct structures, characteristics and processes within and between organizations require a flexible yet robust approach of evaluating risks efficiently. Most recent risk evaluation approaches are considered to be inadequate due to the lack of flexibility and an inappropriate structure for addressing the unique organizational demands and contextual factors. To address this challenge effectively, taking a crucial step toward customization of risk evaluation.

This paper explores the different ways of managing carbon in organisational settings. It uses a sequential mixed methods approach – literature review, discussions with sustainability thought leaders, and online survey and interviews with company sustainability leaders – to consider and critique the use of the carbon management hierarchy (CMH) by selected corporate bodies in the UK. The derived empirical evidence base enables a triangulated view of current performance and potential improvements. Currently, carbon management models are flawed, being vague in relation to the operational reductions required prior to offsetting and making no mention of Science Based Targets nor the role corporations could play in wider sustainability initiatives. An amended CMH is proposed incorporating wider sustainability initiatives, varying forms of offsets, the inclusion of accounting frameworks and an annual review mechanism to ensure progress towards carbon neutrality. If such a model were to be widely used, it would provide more rapid carbon emissions reductions and mitigation efforts, greater certainty in the authenticity of carbon offsets, wider sustainability impacts and a faster trajectory towards carbon neutrality.

Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how these enable the evolution of implementation opportunities.

Through a qualitative exploratory study conducted in a large multinational, the authors analyse the dialogue and interactions among 25 dyads when identifying opportunities to contribute to strategy implementation. The data analysis relies on a process-coding approach and linkography, a valuable protocol analysis for identifying recursive interaction schemas in conversations.

The authors identify four main framing processes – shaping, unveiling, scattering and shifting – and provide a framework of how these processes affect individuals’ mental models through increasing the tangibility of opportunities or elevating them to new value hierarchies.

From a theoretical perspective, this study contributes to the strategy implementation and organizational development literature, providing a micro-perspective of how dialogue allows early knowledge structures to emerge and shape the development of opportunities for strategy implementation.

From a managerial perspective, the authors offer insights to trigger action and change in individuals to contribute to strategy when moving from formulation to implementation.

Rather than focusing on the structural control view of strategy implementation and the role of the top management team, this study considers strategy implementation as a practice and what it takes for organizational actors who do not take part in strategy formulation to enact and shape opportunities for strategy implementation through constructive dialogue.

This paper aims to identify the dynamic capabilities that foster organizational resilience towards sustainability.

The study is a qualitative multi-case study with Brazilian manufacturers of different industries that provides an in-depth exploration of underlying dimensions towards resilience for sustainability.

The results indicate that to develop organizational resilience towards sustainability, both in theory and in practical terms, the actions required are long-term plans, regular meetings, benchmarking, communication between areas and distinct hierarchies, partnerships and eco-efficient actions. Regarding human aspects, the leader’s behaviour and shared culture are the means to encourage, educate and exemplify sustainability for all in the organization.

The study has limitations in the form of a small sample size. The implications indicate a relationship between resilience and dynamic capability for sustainability. In other words, resilience develops organizational, human and technological capabilities for sustainability. Such results can improve the organizational strategy construction methods towards sustainability development.

The study has two practical implications for companies to continue working for sustainability. The first practical implication is the need to work the processes that are aimed at the exchange of information both internally and externally to the organization. It has been seen in managers’ speeches that creating ways to listen to employee suggestions could make important resource-saving discoveries and release waste. Another important source of information for improvement of operations is to listen to civil associations and industry and non-governmental organizations, as well as participate in events, lectures and discussion forums. The second practical implication is the need to work with the human side of the organization; sustainability needs to be a part of the worker’s daily life, and it needs to become common to them of the need to reflect on how to improve sustainability of processes for which they are responsible. To achieve this goal, companies need to work the pillar of cohesion resilience, emphasizing the behaviour of leaders (role models) and organizational culture.

The comparative case analysis shows some practices that are able to induce good environment and provide social and organizational benefits, namely, long-term plans, regular meetings, benchmarking, communication between areas and distinct hierarchies, partnerships, eco-efficient actions, behaviour of leaders and shared culture among members of the organization. These practices are the means to encourage, educate and exemplify sustainability for all in the organization.

The originality of this paper is to bring together two streams of the literature, namely, resilience and dynamic capabilities, in the context of sustainability. Drawing on this approach, the study provides a new conceptual model with empirical evidence of key aspects of resilience for sustainability as an eco-capability.

This paper aims to propose the phenomenography as an approach that may contribute to the organizational studies based on the practice perspective, considering that it analyzes the phenomenon through the practitioner’s view and experience.

It is a theoretical essay about phenomenography as a theoretical-methodological perspective, considering its concept, its relation with practice theories and how its theoretical-methodological approach is capable of bringing a new perspective over the organizations, in the practice perspective.

The phenomenographic method, together with the practice perspective, enables mapping, identifying, describing and relating all the different ways by which an organization, in each one of its structuring dimensions, is effectively experienced. It argues that aspects such as the phenomenographic interview, the second-order perspective, the collective conceptions stated in the outcome space and their relations, the complexity of hierarchy and the abductive theorization about the emerging concepts of collective perceptions form, all together, an alternative and promising theoretical approach to analyze the entanglement between action and the material dimension that constitutes the organizational practices.

The phenomenographic outcome space may become a catalyst of a theorization about practices, which is capable to modify them or modify the way they are understood.

It discusses the possibility of phenomenography to theorize from the agents’ collective consciousness.

The purpose of this paper is to present a degendered organizational resilience model challenging current and dominant conceptualizations of organizational resilience by exploring how gendered organizational power structures, language and practices of everyday organizational life interplay and limit inclusive constructions of organizational resilience.

The degendered organizational resilience model was developed using Acker’s (1990) model of gendered organizations, Martin’s (2003) gendering practices, Lorber’s (2000) degendering and other feminist research on gendered organizations. The purpose of the model is to explore power structures, practices and language within the organizational context during conditions requiring organizational resilience.

A conceptual model for analyzing the theoretical development of organizational resilience is presented. The model analyzes the following three different aspects of organizations: power structure, to identify which resilient practices receive status based on established gendered organizational hierarchies and roles; actions, to identify how resilience is enacted through practices and practicing of gender; and language, to identify how and what people speak reinforces collective practices of gendering that become embedded in the organization’s story and culture.

The degendered organizational resilience model offers a process for researchers, managers and organizational leaders to analyze and reveal power imbalances that hinder inclusive theoretical development and practices of organizational resilience.

The degendered organizational resilience model can be used to reveal power structures, gendered practices and language favoring normative masculine organizational practices, which restrict the systemic implementation of inclusive democratic practices that incorporate and benefit women, men and other groups subject to organizational subordination.

This paper offers an original perspective on the theoretical development of organizational resilience by proposing a degendering model for analysis. A feminist perspective is used to reveal the gendered power structures, practices and language suppressing the full range of resilient qualities by restricting what is valued and who gives voice to resilient processes that lead to resilient organizations.