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This study aims to explore the dynamic interplay of key resources (i.e. research and development (R&D), advertising and exports) in affecting the performance of USA manufacturing firms. Specifically, the authors examine the dynamic impact of joint resources and predict differential effect scales contingent on firm capabilities.

This study presents a combined multiple regression analysis (MRA)-multilayer perceptron (MLP) neural network modeling and investigates the complex interlinkage of capabilities, resources and performance. As an innovative approach, the MRA-MLP model investigates the effect of capabilities under the combinatory deployment of joint resources.

This study finds that the impact of joint resources and synergistic rents is not uniform but rather distinctive according to the combinatory conditions and that the pattern is further shaped by firm capabilities. Accordingly, besides signifying the contingent aspect of capabilities across a range of resource combinations, the result also shows that managerial sophistication in adaptive resource control is more than a managerial ethos.

The proposed analytic process provides scientific decision support tools with control mechanisms with respect to deploying multiple resources and setting actionable goals, thereby presenting pragmatic benchmarking options to industry managers.

Using the theoretical underpinnings of the resource-based view (RBV) and resource orchestration, this study advances knowledge about the complex interaction of key resources by presenting a salient analytic process. The empirical design, which portrays holistic interaction patterns, adds to the uniqueness of this study of the complex interlinkages between capabilities, resources and shareholder value.

This article is based on the first three of a series of seminars offered by the Association of Teachers of Management on the theme ‘New Developments in Management Development’. Held early in 1980, these were ‘Management Development in Context’ by Mel Berger and Bruce Nixon; ‘Re‐evaluation Counselling Theory and Practice in Management Development’ by Mike Simmons and Rosemary Brennan and, finally, ‘Bioenergetics’ by Ian Ratcliffe. The series was arranged by Bruce Nixon, a member of ATM's executive. Employed by Sun Alliance Insurance as a training manager, his particular interest is to develop ways of helping managers improve their performance that really work. Recently he introduced a successful management development programme in Sun Alliance which drew on research and developments in this area. Acknowledgement is made to Mel Berger, Mike Simmons, Rosemary Brennan and Ian Ratcliffe for their ideas and their permission to bring these ideas together in this article.

Webcasting or push technology automatically sends information from the producer of information to the server or client computer of the subscriber. This paradigm is different from the traditional method of accessing Web content – a method that requires an individual to seek out information via a search engine or URL. Webcasting does not require active participation by the viewer and in this sense it is more like the television mode of information delivery. After reviewing the evolution of Webcasting, our paper considers the implications of Webcasting for the marketing decision support system and the marketing mix. An extranet is a private Internet site that enables several companies to securely share information and conduct business. An extranet extends the reach of push technology and hence magnifies the marketing impact.

The purpose of this paper is to explore how and why international advocacy NGOs (iaNGOs) use counter accounting as part of their campaigns against oil companies operating in the Niger Delta to reform problematic regulatory systems and make visible corporate practices that exploit governance and accountability gaps in relation to human rights violations and environmental damage.

This arena study draws on different sources of evidence, including interviews with nine iaNGOs representatives involved in campaigns in the Niger Delta. The authors mapped out the history of the conflict in order to locate and make sense of the interviewees’ views on counter accounting, campaigning strategies, accountability and governance gaps as well as their motivations and aspirations for change.

The evidence revealed an inability of vulnerable communities to engage in relevant governance systems, due to unequal power relationships, corporate actions and ineffective governance practices. NGOs used counter accounts as part of their campaigns to change corporate practices, reform governance systems and address power imbalances. Counter accounts made visible problematic actions to those with power over those causing harm, gave voice to indigenous communities and pressured the Nigerian Government to reform their governance processes.

Understanding the intentions, desired outcomes and limitations of NGO’s use of counter accounting could influence human rights accountability and governance reforms in political institutions, public sector organisations, NGOs and corporations, especially in developing countries.

This paper seeks to contribute to accounting research that seeks to protect the wealth and natural endowments of indigenous communities to enhance their life experience.

By interviewing the preparers of counter accounts the authors uncover their reasons as to why they find accounting useful in their campaigns.

Developing and implementing strategies to maximize profitability is a fundamental challenge facing manufacturers. The complexity of orchestrating resources in practice has been overlooked in the operations field and it is now necessary to go beyond the direct effects of individual resources and uncover different resource configurations that maximize profitability. The paper aims to discuss these issues.

Drawing on a sample of US manufacturing firms, multiple regression analysis (MRA) and fuzzy set qualitative comparative analysis (fsQCA) are performed to examine the effects of resource orchestration on firm profitability over time. By comparing the findings between analyses, the study represents a move away from examining the net effects of resource levers on performance alone.

The findings characterize the resource conditions for manufacturers’ high performance, and also for absence of high performance. Pension and retirement expense is a core resource condition with R&D and SG&A as consistent peripheral conditions for profitability. Moreover, although workforce size was found to have a significant negative effect under MRA, this plays a role in manufacturers’ performance as a peripheral resource condition under fsQCA.

Accounting for different resource deployment configurations, this study deepens knowledge of resource orchestration and presents findings that enable manufacturers to maximize profitability. An empirical contribution is offered by the introduction of a new method for examining manufacturing strategy configurations: fsQCA.

Behavioural change practice has focussed attention on understanding behaviour; failing to apply dynamic approaches that capture the underlying determinants of behavioural change. Following recommendations to direct analytical focus towards understanding both the causal factors of behaviour and behavioural change to enhance intervention practice, this paper aims to apply a hidden Markov model (HMM) approach to understand why people transition from one state to another (e.g. reporting changes from wasting food to not wasting food or vice versa).

Data were drawn from a 2017 food waste programme that aimed to reduce waste of fruit and vegetables by increasing self-efficacy through a two-week pilot, featuring recipes and in-store cooking demonstrations. A repeated measure longitudinal research design was used. In total, 314 households completed a phone survey prior to the two-week pilot and 244 completed the survey in the weeks following the intervention (77% retention in the evaluation study).

Two behavioural states were identified, namely, fruit and vegetable (FV) wasters and non-FV wasters. Age was identified as a causal factor for FV food wasting prior to the campaign (45-54 years were most likely to waste FV). Following the intervention, a total of 43.8% transitioned away from FV wasters to non-wasters, and attitudes and self-efficacy were indicated as potential causal factors of this change in FV waste behaviour.

Through this application, it is demonstrated how HMM can identify behavioural states, rates of behaviour change and importantly how HMM can identify both causal determinants of behaviour and behavioural change. Implications, limitations and future research directions are outlined.

Under the Financial Services and Markets Act 2000, the Financial Services Authority (FSA) is the single regulator of firms in the UK financial services industry. The Act grants extensive powers to the FSA such that it can impose by rules and regulations additional corporate governance requirements on firms in the financial services industry. The legislative and regulatory requirements also extend to individuals under the FSA approved persons' regime. The purpose of the paper is to examine this individualization of corporate governance.

The paper first explores the rise to significance of internal control and risk management in corporate governance and regulation, and links this to Beck's risk society and individualization theses. The extent of the individualization of corporate governance by the approved persons' regime is explored by examining three sources of evidence: the FSA's documents setting out the approved persons' regime; the initial perceptions about the implementation of the approved persons' regime from interviews with high‐level individuals in the financial services industry; and the outcomes of illustrative FSA enforcement actions against individuals.

The findings are that the FSA has developed a comprehensive and formidable apparatus for the individualization of corporate governance in the UK's financial services industry. It is argued that a discourse based on the interpretive evaluations of internal control and risk management may be replacing a discourse based on the quantitative techniques of management accounting, which may be characterised as the demise of the “calculating self” and the rise of the “auditable self”.

The FSA's approved persons' regime could be developed as a model for other areas of the private and public sectors, where for regulatory purposes it may be desirable to identify approved or official roles.

The ability of regulators to “make” corporate governance by rules and regulations is relatively unexplored. Also, the focus of corporate governance is on firms rather than individuals. The paper considers the extension of corporate governance from the firm to the individual that may be achieved by regulation.