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Although the role of reflections in entrepreneurship education is undeniable, the research has focused mainly on their advantages and consequences for learning process, whereas their dynamics and interrelations with other mental processes remain unexplored. The purpose of this paper is to better understand how personality and intelligence constructs: cognition, conation, and affection evolve and change along the learning process during entrepreneurship education.

To better understand reflective processes in entrepreneurial learning this paper adopts the tripartite constructs of personality and intelligence. By employing longitudinal explorative research approach and self-organizing map (SOM) algorithm, the authors follow students’ reflections during their two-year learning processes. First, the authors try to identify how the interplay between the cognitive, conative, and affective aspects emerges in students’ reflections. Then, the authors investigate how this interplay evolves during the individual learning process and finally, by looking for similarities in these learning pathways, the authors aim to identify patterns of students’ reflective learning process.

All constructs are present during the learning process and all are prone to change. The individual constructs alone shed no light on the interplay between different constructs, but rather that the interplay between sub-constructs should be taken into consideration as well. This seems to be particularly true for cognition, as procedural and declarative knowledge have very different profiles. Procedural knowledge emerges together with emotions, motivation, and volition, whereas the profile of declarative knowledge is individual. The unique profile of declarative knowledge in students’ reflections is an important finding as declarative knowledge is regarded as the center of current pedagogic practices.

The study broadens the understanding of reflective practices in the entrepreneurial learning process and the interplay between affective, cognitive, and conative sub-constructs and reflective practices in entrepreneurship education. The findings clearly indicate the need for further research on the interplay between sub-constructs and students’ reflection profiles. The authors see the study as an attempt to apply an exploratory statistical method for the problem in question.

The results are able to advise pedagogy. Practical implications concern the need to develop reflective practises in entrepreneurial learning interventions to enhance all three meta-competencies, even though there are so far no irrefutable findings to indicate that some types of reflection may be better than others.

The results of the analysis indicate that it is possible to study the complex and dynamic interplay between sub-constructs of cognitive, conative and affective constructs. Moreover, the research succeeded in identifying both individual variations and general reflection patterns and changes in these during the learning process. This was possible by adopting a longitudinal explorative research approach with SOM analyses.

This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also extended to draw out an analytical framework to advance our understanding of how BPM mediate ES-MAPs interplay.

A cross-sectional case study was adopted as a research strategy with which to collect data about the ES-BPM-MAPs interplay as a unit of analysis. The latter, in the first stage, was examined across (89) mini-case studies operating in the UK context through reports and documentations collected from cases’ websites, vendors and consultants of information systems. Drawn insights from cross-sectional analysis and contributions made by prior studies are blended together to inform the second stage that outlines an analytical framework for ES-BPM-MAPs interplay.

Different ES are mobilised to address different orientations of BPMs and being used for different managerial functions and purposes. Different patterns of ES-BPM-MAPs interplay are identified across (89) UK-case studies and the BPM is a fulcrum understanding. These patterns are centred around three key BPM including customer, logistics and control processes and all oriented by a continuum of an organisation intention focus on control, understanding and strategising. Both processes and orientations explain ES development and MAPs evolution processes. Standardisation, integration and intelligence are key characteristics sought through ES mobilisations. By complementary, information provision, analytics and simulation are three sophisticated ways of using MA information facilitated by ES characteristics.

Dynamic processes of MAPs change over time and are beyond the reach of this study. Such approach requires full access to case studies. BPM is fulcrum understanding of MAPs change and/or stability in relation to ES implementation including other components.

Findings and analytical framework could be used as a base for establishing the best approach in adopting ES to fully exploit the potential of future ES applications as well as to avoid organisations pitfalls of implementations. Organisations are advised to understand their existing business processes, characteristics of MA information would be achieved first upon which decision of ES components selection and implementation could be outlined.

The indirect interplay between ES and MAPs through business processes is rarely examined. By the inclusion of BPM and using cross-sectional case studies, this research contributes to the existing shortcomings of ES-MAPs interplay by broadening the picture and proposing an analytical framework. The latter advances our understanding by focusing on attributes of ES-BPM-MAPs upon which informal changes in-the use of MAPs are recognised.

The purpose of this paper is to develop a comprehensive conceptual framework of visual-tactile interplay and consumer responses in brand, product and servicescape contexts.

This paper performs a literature review of visual-tactile interplay by reviewing prior research in marketing and psychology.

The review reveals that visual-tactile interplay provokes various consumer responses depending on whether brands, products or servicescapes are used. The paper develops a comprehensive conceptual framework mapping out visual-tactile interplay and the relationship with consumers’ cognition, emotions and behaviors.

A conceptual model was developed with a novel view on how visual and tactile cues can together influence consumer responses.

This paper shows how visual-tactile interplay is successful in brand, product and servicescape contexts and provides practical insight for firms into how to provoke consumers’ cognitive, emotional and behavioral responses.

This paper contributes to existing literature by developing a conceptual framework and model of visual-tactile interplay and consumer responses by drawing on research in marketing and psychology.

The purpose of this paper is to elaborate the conceptual picture of the relationships between the affective and cognitive factors in information seeking and use.

Conceptual analysis focusing on the ways in which the affective and cognitive factors and their interplay are approached in the Information Search Process model developed by Carol Kuhlthau, and the Social-Biological Information Technology model elaborated by Diane Nahl.

Kuhlthau’s model approaches the cognitive factors (thoughts) and affective factors (feelings) and affective-cognitive factors (mood) as integral constituents of the six-stage information search process. Thoughts determine the valence of feelings (positive or negative), while mood opens or closes the range of possibilities in a search. Nahl’s taxonomic model defines the affective and cognitive factors as components of a biologically determined process serving the ends of adaptation to information ecology. The interplay of the above factors is conceptualized by focusing on their mutual roles in the cognitive and affective appraisal of information.

The findings are based on the comparison of two models only.

So far, information scientists have largely ignored the study of the interplay between affective and cognitive factors in information seeking and use. The findings indicate that the examination of these factors together rather than separately holds a good potential to elaborate the holistic picture of information seeking and use.

The chapter aims to enhance our understanding of “opportunity” in the context of social entrepreneurship through a paradigm interplay juxtaposing a functionalist thematic analysis and interpretivist sensemaking. This paradigmatic contrasting identifies differences and connections in the tensions of: linearity and simplicity/dynamism and complexity; forward/backward, generalizability/situated relationality, and value-laden/value-neutral. These contrasts deepen our understanding of “opportunity” so that the theoretical and practical implications can be seen.

Integrated project delivery (IPD) and building information modeling (BIM) have been discussed as prominent collaborative concepts in recent architecture, engineering and construction (AEC) literature, thus recommended for more advanced value creation. However, they have been studied predominantly as discrete even though they are typically highly interrelated. This study aims to enhance collaboration in AEC projects by tracing recent trends in IPD and BIM literature by making sense of trends and by exploring how their interplay has been discussed and conceptualized.

This systematic literature review draws on Scopus and Web of Science as the primary databases. In total, 120 academic papers and review articles were sourced. Yet, the final sample includes 71 sources from the past decade (2011–2020), focusing on both IPD and BIM.

This study identifies 11 interrelated and overlapping themes that are indicative of trends in the recent IPD and BIM literature. This research found that among the identified themes, the clusters of sustainability, transformation and increasing the competence level of staff in the AEC industry, in addition to the concept of quality, require more extensive research in the context of IPD and BIM. Additionally, this study identifies four different approaches to the interplay of IPD and BIM, indicating an absence of scholarly consistency.

Based on the systematic analysis of the recent literature, this study indicates that IPD and BIM have several joint fundamental cornerstones. It is evident that both concepts support the implementation of each other. The success of implementing either one is strongly related to the other. Additionally, we have not found earlier systematic literature reviews that examine the interplay between IPD and BIM in the recent AEC literature.

Purpose – This study investigates the interplay between strategic performance measurement and management accounting to gain a deeper understanding of how strategic measures of performance evolve with the managerial accounting practices.

Design/Methodology/Approach – The study explored the performance measures used at a bank focused on the development and sustainability initiatives in Africa. Thirty-two semistructured interviews were conducted with directors, managers, and analysts from nine different categories of job families.

Findings – Analysis shows that managers assimilate a comprehensive, multifaceted measurement system to understand the creation and delivery of sustainable value. The results show that the managerial accounting practices adapt to incorporate an integrated set of performance measures that afford sustainable value to the stakeholders. The findings provide rich insights into how the managers adapt their information assimilation practices to the changing demands of the different stakeholders and adopt practices which innovate measures of performance that are aligned to the strategic goals. Finally, the findings illustrate that the interplay between strategic performance and managerial accounting practices has the potential to improve or inhibit sustainable development.

Originality/Value – Little is known about how performance measures evolve, and how they interplay with the managerial accounting practices within organizations. This study reveals that the interplay of strategic performance measurement and managerial accounting can only be understood in the confluence of organizational change and sustainability. While acknowledging the need to embrace change and sustainability simultaneously, the study offers insights into the dynamics of change – the duality of emergent managerial accounting practices and the evolution of strategic performance measurement systems.

Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However, suitable management control systems (MCS) are required to implement a sustainability strategy. Thereby, sustainability reporting (SR) can also be employed for control purposes. On the other hand, existing MCS can be used to develop SR that goes beyond accountability. Accordingly, this paper explores how this interplay can be designed.

For the study, 20 semi-structured interviews were conducted with persons from ATX and DAX companies. Since the interplay should be examined from a holistic control perspective, the authors used the MCS package of Malmi and Brown as an analysis framework.

Nowadays, merely focusing on reporting is too narrow a view. It is therefore not surprising that the investigation was able to reveal various possible linkages between MCS and SR that span the full range of the MCS package of Malmi and Brown.

Future research should also consider non-listed companies to investigate potential differences and take a closer look at the proposed reciprocal nature of the interplay.

The findings expand the knowledge of how companies can use SR for control purposes and how existing MCS can help develop a reporting that goes beyond accountability.

The study contributes by highlighting the potential of SR to control CS performance from a holistic MCS perspective and likewise the impact of existing MCS on reporting. In addition, different theoretical perspectives are used to explain why the interplay can be designed differently in practice.

Negative customer-to-customer interactions (NCCI) occurring in physical service encounters can have a detrimental effect on a focal customer’s experience. This paper aims to explore how the interplay between the physical servicescape and the presence and behavior of other customers can lead to NCCI. Moreover, through an examination of customers’ responsibility attribution, the paper underlines the need for service organizations to manage this interplay.

The authors rely on a mixed approach with two studies grounded in the Stimulus–Organism–Response paradigm. In a preliminary quantitative study, the authors test a model of the effects of NCCI on customers’ attribution and behavioral outcomes using partial least squares structural equation modeling. Next, in a qualitative study, they collect and explore NCCI incidents in eight service industries relying on the critical incident technique (CIT).

When experiencing NCCI, customers attribute at least partial responsibility for their negative experience to the service provider. The findings of the CIT study reveal three interplay mechanisms leading to NCCI: when other customers’ behavior is triggered by the physical servicescape; when other customers’ behavior is incongruent with the behavioral norms set by the physical servicescape; and when the physical servicescape is altered by other customers’ misbehavior.

This paper provides a comprehensive, empirically grounded, understanding of the interplay between the physical and social servicescape, focusing on the presence and behavior of the other customers and its effect on the customer experience.

In this paper, the authors contribute with insights on competition and cooperation in multinational enterprises with a focus on challenges related to these governance mechanisms in a knowledge development context. The mechanisms have been widely recognized as important for developing knowledge, but their contradicting nature implies considerable complexity when it comes to governance. The complexity is further increased as a result of the headquarters-subsidiary relationships. The aim of this paper is to contribute with theoretical and empirical insights on these aspects by focusing on the research question: How and why does competition and cooperation in an MNE emerge over time?

A manufacturing MNE with headquarters (HQ) in Sweden is analyzed on both HQ and subsidiary levels. Interviews with 24 managers in Sweden and India have been performed.

The study illustrates that competition and cooperation are integral aspects in HQ-subsidiary relationships. The results show that both competition and cooperation depend on environmental, organizational and object-related conditions and that these conditions influence the dynamics of the interplay. The importance of including a subsidiary perspective and the interdependencies in an MNE setting are emphasized.

The authors add to the discussion on the interplay between competition and cooperation as they play an important role for knowledge development in MNEs. The results indicate that they do not take place simultaneously, and therefore, the authors suggest that the dynamic can be better understood by focusing on the interplay and analyze the concepts separately.