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Business relationships are considered long-term and stable. Furthermore, over time, business relationships are expected to become and remain “institutionalized”. The undertone is that this process is deterministic and inevitable. While the authors do not question the long-term nature of business relationships, they argue that the process of “institutionalization” requires more construct clarity. Consequently, they ask the following: What is the source of resilience in business relationships, and how are these relationships maintained over time?

To unravel these questions, the authors conducted an historical case study of a business relationship between a government buyer and a software seller extending over two decades.

The authors found that while the network around the business relationship is crumbling and all odds are in favor of relationship dissolution, the active maintenance work of key individuals in the relationship prevented detrimental effects and resulted in not only its continuation but also an increased degree of institutionalization.

The authors contribute to the Industrial Network approach (INA) by providing a non-deterministic approach to the typically taken-for-granted end phase of business relationships.

The findings illustrate that the process of institutionalization is manageable but requires hard work, highlighting managers as the principle vehicle of relationship maintenance.

The authors provide construct clarity around the process of “institutionalization”. In fact, they regard the process as reverse compared to the early interpretation in the INA literature in which a business relationship is assumed to start as a “clean slate” and then begins to represent the industry codes of practice over time. They found that “institutionalization” implies that a business relationship is no longer compared with nor is comparable to the institutional prescriptions; in contrast, the relationship has established its own rules and norms, which have been taken for granted by the buyer and seller organization.

Scrip dividend schemes provide shareholders with the option to choose shares instead of a cash dividend. Scrip dividends became popular in South Africa after the introduction of Secondary Tax on Companies (STC) in 1993. Thus far, no guidance on the recognition, measurement or disclosure of scrip dividends has been issued by the South African Institute of Chartered Accountants (SAICA). This article proposes disclosure regarding scrip dividend schemes that will provide relevant information to the users of financial statements. The proposed disclosure is based on the assumption that entities recognise and measure scrip dividends in accordance with the re‐investment method, as opposed to the capitalisation issue method.

Scrip dividends have become increasingly popular in South Africa since the introduction of secondary tax on companies (STC) in the 1993 budget. To date there is no accounting standard in South Africa that prescribes a particular accounting treatment for scrip dividends; therefore, different accounting approaches are used in South Africa to account for scrip dividends. These different approaches do not always meet the substance over form principle, as required by Generally Accepted Accounting Practice (GAAP). The result is that the information disclosed to the users of the financial statements differs from company to company. This study proposes an accounting treatment for scrip dividend schemes in South Africa. It concludes that the reinvestment approach is the most acceptable accounting treatment for scrip dividend schemes in South Africa.

IT is perhaps not surprising, in view of the remarkable advancements which have been made in Aerodynamic Theory during the last two decades, that the literature on this subject is now very extensive. In early days, Lamb's mathematical treatise, Hydro‐dynamics, and Lanchester's classical works, Aerodyvamics and Aerodonetics, were in existence, but other information had to be gathered from scattered sources. Nowadays, many books dealing exclusively with aerodynamics are available, and guidance can profitably be sought before a course of reading is planned.

In response to increasing competition for consumer attention, sport governing bodies have innovated short-format, action-oriented versions of traditional sports to attract new fans. This article explores how sport governing bodies (SGBs) manage the need for innovations to both conform to existing stakeholder expectations whilst offering novel benefits in comparison to competition (i.e. legitimate distinctiveness).

Created by the English Cricket Board (ECB), The Hundred competition was used as a case study to explore the conformity-differentiation tension through a legitimacy lens using document and media analysis.

Seven themes were created to explain how the ECB managed legitimacy tensions: rule modification, team creation, scheduling, game-day experience, broadcasting, gender equity and sponsorship. In each theme, differentiation and conformity were traded-off by the ECB to prioritise pragmatic legitimacy with broadcasters and sponsors.

For sport management professionals, the Hundred demonstrates the commercial value of differentiating new sporting events from competitors via hybrid broadcasting partnerships, embedded gender equity and designing game-day experiences that attract hard-to-reach consumer demographics.

SGBs must trade-off legitimacy between sources when innovating to survive, and when faced with conflicting expectations, commercial imperatives determined whether to conform or differentiate.

The employment rate of autistic people is low, and they are often employed in low-paying jobs or in jobs involving tasks that fall short of their skills and competence. To address this situation, the individual placement and support method (IPS) offers promising perspectives for personalized and long-term support measures. This evidence-based method has produced positive results in several countries. IPS has been used in France only since 2016. This paper aims to examine the experience of autistic people in France who have benefitted from supported employment measures.

Nineteen autistic adults in France took part in semistructured interviews. Interview questions focused on work and measures to support employment. The authors analysed the interviews using reflexive thematic analysis, within the paradigm of critical realism. The authors adopted a participatory approach; the project was led by an autistic researcher and autistic individuals were included at all stages.

This study identified six primary themes and three subthemes across the data: (1) The uphill battle to obtain adjustments in the workplace; (2) insufficient knowledge of autism; (2.1) explaining again and again: the educative burden; (3) the challenge of making oneself heard; (3.1) when the entourage steps in; (4) support measures as material assistance and reassurance; (4.1) between benevolence and condescension; (5) organizational factors that affect the quality of support; and (6) personal and professional life are closely intertwined.

This research provides a better understanding of how autistic people experience supported employment in France and highlights ways to improve it. Job coaches play a crucial role in offering practical help and reassurance, and their efforts to nurture an active personal life are perceived positively. However, supported employment also carries the risk of limiting autistic individuals' capacity for action and causing several difficulties if job coaches are not well-informed about autism, do not reflect on their own attitudes, do not assist in obtaining necessary accommodations and if there are organizational problems leading to a lack of resources.

France, once a pioneer in psychiatry, is now sinking as its population faces major mental health challenges. This includes the 12 Million French individuals with psychiatric conditions, the lack of appropriate structures and the shortage of skilled mental health professionals, but it also leaves families in critical situations. The purpose of this study is to explore the carers’ caregiving experiences and to suggest ways to organise educational programmes to support mental health carers in France.

The research was conducted from January 2018 to November 2019. It included French carers of patients with mental conditions. Recorded semi-structured interviews were used and findings were analysed through an inductive thematic analysis and regrouped into key themes.

Participants had overwhelming negative representations of “mental illness”. The fact that they were excluded from participating in the patient’s health management further added to their misconceptions around mental disability, it limited their communication with their family and amplified their burdens.

There is an urgent need for carer empowerment; carers should be included in educational programmes, they should benefit from French Government subsidies and social-network assistance and receive quality assistance by trained mental health professionals. The critical situation of carers can only be addressed by combining these three steps and through the action of appropriate actors in the field of mental health, thus alleviating the current paradigm of psychiatric care in France.

Thousands of research papers regarding carers have been published in other countries. In addition yet, to the knowledge, only a few investigations on French mental health carers have been conducted to this day. The singularity of this research lies in the rare individual interviews, which provided us with first-hand testimonies of mental health carers in France. This data could be of vital aid for professionals and for policymakers when advocating for better support of carers in mental health.

Examines the literature relating to the implementation of quality assurance systems and then uses a questionnaire to a number of organisations and consultants to compare “practice” with “theory”. Analyses the implementation process for quality assurance systems designed to meet the requirements of the ISO 9000 standard to identify the role of the different “actors” to find out which factors facilitate the implementation or make it more difficult. Suggests that the primary motivation for introducing ISO 9000 systems is to improve image and reputation rather than processes.