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The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

Insufficient productivity development in the global and Finnish infrastructure sectors indicates that there are challenges in genuinely achieving the goals of resource efficiency and digitalization. This study adapts the approach of capability maturity model integration (CMMI) for examining the capabilities for productivity development that reveal the enablers of improving productivity in the infrastructure sector.

Civil engineering in Finland was selected as the study area, and a qualitative research approach was adopted. A novel maturity model was constructed deductively through a three-step analytical process. Previous research literature was adapted to form a framework with maturity levels and key process areas (KPAs). KPA attributes and their maturity criteria were formed through a thematic analysis of interview data from 12 semi-structured group interviews. Finally, validation and refinement of the model were performed with an expert panel.

This paper provides a novel maturity model for examining and enhancing the infrastructure sector’s maturity in productivity development. The model brings into discussion the current business logics, relevance of lifecycle-thinking, binding targets and outcomes of limited activities in the surrounding infrastructure system.

This paper provides a new approach for pursuing productivity development in the infrastructure sector by constructing a maturity model that adapts the concepts of CMMI and change management. The model and findings benefit all actors in the sector and provide an understanding of the required elements and means to achieve a more sustainable built environment and effective operations.

The 1997-98 financial crisis has had a profound effect on how East Asian economies the role of the IMF and its strategic interests relative to those of the United States in the international financial regime. It has prompted them to create a regional mechanism for financial and monetary cooperation, ranging from deeper policy dialogue and surveillance, to a system of financial cooperation, and common exchange rate arrangements. This paper analyses the economic and strategic motivations behind this and outlines recent developments in financial cooperation in East Asia to provide possible directions for the future.

A network of bilateral swap arrangements under the Chiang Mai Initiative(CMI) needs stronger policy dialogue and surveillance to develop into a regional financing facility, a sort of East Asian IMF. The facility plays a role as an regional lender of last resort, providing short-term funds to a member country facing a temporary liquidity shortage and for market intervention to stabilize foreign exchange rate. East Asian countries need to achieve regional exchange rate stability. In the long run, the region may develop a common currency arrangement, but it cannot be expected in the very near future because there is no convergence of macroeconomic conditions, economic structure and systems. A realistic approach would be for East Asian developing countries to adopt a currency basket system to minimize the impact of dollar/yen exchange rate volatility on their economies. Strong political will and a vision for regional integration will be required to introduce it.

The purpose of this paper is to analyze the performance of incubators in the stages of formation and development of incubated business networks, especially in bottom-up and top-down network models.

The research is defined as qualitative and descriptive, with the application of multiple case studies, in which two networks of incubated businesses were investigated, one being top-down and the other bottom-up, which emerged within the incubation process of two business incubators (CIETEC and INCIT). To make the study operational, 11 semi-structured interviews were carried out and the thematic analysis of content was developed.

The results pointed out that in the top-down network the incubator performs a new assignment, the network orchestration, which corresponds to the actions of formation, coordination and governance of the group. In the bottom-up network, it was found that the role of the incubator was to expand the value offers usually practiced.

As a limitation of the research, the very limitation of case studies is pointed out that is they do not allow for generalizations.

The research contributes to reflections on the effectiveness of the incubator and sheds light on the complementarity of networks in incubation processes, providing gains for incubators, incubated businesses and society.

The originality of this document is the new role of the incubator, which is orchestration, and its categorization. The results allow us to understand the effects of providing networks and relationships for incubated businesses. In addition, this study broadens the focus of traditional analyses of the incubator–incubated duo to consider the incubator–network–incubated trio.

The purpose of this paper is to describe and theorize the type of hate-love relationship to performance measurement systems (PMSs) that individual researchers tend to develop in academia. To this end, the paper draws upon Foucault’s writings on neoliberalism to analyse PMSs as neoliberal technologies holding certain qualities that can be expected to elicit such ambivalent views.

The paper is based on a qualitative interview study of researchers from three Swedish universities, who were asked to reflect upon questions related to three overall themes, namely, what it means to be a researcher in contemporary academia, the existence and use of PMSs at their universities and if/how such PMSs affected them and their work as researchers.

The empirical findings show that the hate-love relationship can be understood in terms of how PMSs are involved in three central moments of governmentality, where each such moment of governmentality tends to elicit feelings of ambivalence among researchers due to how PMSs rely on: a restricted centrifugal mechanism, normalization rather than normation and a view of individual academics as entrepreneurs of themselves.

Existing literature has provided several important insights into how the introduction and use of PMSs in academia tend to result in both negative and positive experiences and reactions. The current paper adds to this literature through theorizing how and why PMSs may be expected to elicit such ambivalent experiences and reactions among individual researchers.

In recent years, the robotic process automation (RPA) technology has increasingly been used to automate business processes. While a lot of research has been published on the potential and benefits of the technology, only a few studies have conducted research on challenges related to RPA adoption. Hence, this study aims to identify and discuss challenges related to RPA implementation projects.

Following an inductive methodology, interviews have been conducted with consultants who were involved in multiple RPA implementation projects. Hence, their extensive experience and views contribute to a detailed and in-depth understanding of the phenomena under research.

The results suggest that there are various process-related, technical, resource-related, psychological and coordinative challenges that must be considered when conducting an RPA implementation project.

This paper contributes to knowledge by presenting a new typology of challenges, as well as providing an in-depth discussion of the individual challenges that organizations face.

The topics of gender and sustainability are firmly anchored within a social discourse. Based on both factors, customers are placing demands on companies and have specific ideas on how they should be represented in advertising. The case study presented herein combines these two topics and examines the portrayal of gender in the external marketing communication of the fair fashion label ARMEDANGELS. By analysing individual Instagram publications, the case study identifies how the topic is generally portrayed on the company’s channel. Furthermore, the perspectives of customers are determined through conducted interviews. When comparing the two sides, it becomes apparent that customers mostly approve of the attempt to break with conservative gender roles as well as an equal representation of the male and female personas. In addition to expanding the theoretical considerations of the triple bottom line as well as the S-O-R model, we derive recommendations for ARMEDANGELS and for other companies in the fashion industry. For customer retention purposes, companies should therefore focus on aligning the sexes, breaking with the general gender binary and integrating LGBTQ+ communities in future marketing measures.

The Open University of Israel (OUI) is a higher education institution with an open admission policy which is based solely on distance learning and self-study. The teaching method practiced at the OUI is a combination of traditional and web-based distance learning. One of the issues of great concern in all institutions and even to a greater extent in open and distance learning institutions is student retention. In an attempt to deal with this problem, the OUI decided to embark on a Retention Project which aim is to help new students to overcome the hardships of the first course. The new students were offered to be paired up with senior students who would accompany and coach them throughout their first semesters. This paper describes the Retention Project, and it presents results concerning the performance of the coached students, their retention at the OUI and the means of communication used by the coached students and their coaches in a distance learning environment.

The purpose is explore an approach to acquire, analyze and report data concerning an organizational change initiative that combines knowledge generation and knowledge use, and contrast that with a method where knowledge generation and use is separated. More specifically, the authors contrast a participatory group workshop with individual interviews analyzed with thematic analysis, focusing on information about the change process and its perceived practical relevance and usefulness.

Participants were managers responsible for implementing a broad organizational change aiming to improve service quality (e.g. access and equity) and reduce costs in a mental health service organization in Sweden. Individual interviews were conducted at two points, six months apart (i1: n = 15; i2: n = 18). Between the interviews, a 3.5-h participatory group workshop was conducted, during which participants (n = 15) both generated and analyzed data through a structured process that mixed individual-, small- and whole-group activities.

Both approaches elicited substantive information about the content, purpose and process of change. While the content and purpose findings were similar across the two data sources, the interviews described how to lead a change process, whereas the workshop yielded concrete information about what to do. Benefits of interviews included personal insights about leading change while the workshop provided an opportunity for collective sense-making.

When organizational stakeholders work through the change process through a participatory workshop, they may get on the same page, but require additional support to take action.

The aim is to advance the conceptualisation of island entrepreneurship by investigating how the island context, for example, industry characteristics, social context and formal and informal institutions, influences the development of artisan food businesses in that context.

An applied, qualitative and participatory research approach was implemented. Data were collected during a business development process focusing on food artisans in the Åland Islands. In total, 19 business owners participated in the process. Key informants and public officers were interviewed, and the literature was reviewed. Interviews were analysed using phenomenography to identify representative categories, and the literature was analysed using content analysis.

Island characteristics and context, local institutions, the quality of social capital and gendered institutions influence business activities positively and negatively. Island entrepreneurship entails mobilising agencies to find innovative solutions that enable businesses to overcome obstacles. Most previous research treats business activities as entrepreneurship; however, as self-employment is essential in the island context, it should be highlighted in future studies.

This study illustrates how the island context influences the business development of small firms. Results indicate that local policies (1) benefitting female entrepreneurs, (2) supporting local businesses and (3) promoting locally produced artisan food could generate benefits for the entire artisan food businesses.

Local policies that (1) benefit female entrepreneurs, (2) support local businesses and (3) promote locally produced artisan food have the potential to generate benefits for the entire trade. Policies can benefit from an understanding of the role played by different ecosystem actors. Promoting self-employment can generate benefits for the local entrepreneurial ecosystem by providing agglomeration and helping to solve some challenges caused by the characteristics of islands.

Empirically, this research enhances the knowledge of post-productive responses in the island context. Theoretically, the study advances the conceptualisation of research on the island entrepreneurship context and the local food debate.