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Understanding how firms manage multiple stakeholders is an academic and business call. This paper aims to describe a firm’s processes to implement a stakeholder value creation system, defined as the firm’s processes to create appropriate value with multiple stakeholders.

The authors based their investigation on a conceptual framework extracted from a previous literature review. From there, the authors conducted qualitative empirical research designed as a multiple-case study. In-depth interviews with 47 people from 11 different firms are the key source of this study.

This paper proposes a framework demonstrating how a firm can implement a stakeholder value creation system. Results pointed to three processes: value creation, distribution and capture. Value distribution mechanisms are drivers for both value creation and capture processes. The system is a set of multiple flow relationships between the firm and its stakeholders.

This research is limited to the Brazilian context.

The stakeholder value creation system is composed of seven elements: walk-the-talk organizational behavior, stakeholder business model, societal non-attended need, stakeholder preference matrix, stakeholder bargaining power, retention of rents and governance mechanism. Managers may design their firm’s unique processes using these elements as drivers.

The present investigation demonstrates that societal issues matter for firms to formulate strategies that positively impact their economic, social and environmental results.

The authors investigated competitive strategy concepts of value creation and appropriation from a combination of resource-based and stakeholder theories and a system perspective. The framework of this study consolidated both theories’ ideas from a complementary perspective. The authors suggest managers and academics should adopt the power of the “AND” position instead of the “OR” trade-off position.

Transaction cost economics sees a broad spectrum of governance structures spanned by two types of economic adaptation: autonomous and cooperative. Stakeholder theorists have drawn much inspiration from transaction cost economics but have not paid explicit attention to the centrality of the idea of adaptation in this literature. This study aims to address this gap.

The authors develop a novel conceptual framework applying the distinction between the two types of economic adaptation to stakeholder theory.

The authors argue that the idea of cooperative adaptation is particularly useful for describing the firm’s collaboration with primary stakeholders in the joint value creation process. In contrast, autonomous adaptation is more relevant for firms interacting with secondary stakeholders who are not directly engaged in joint value creation and may not have formal contractual relationships with the firm. Accordingly, cooperative adaptation can be seen as vital for resolving team production problems affecting joint value creation, whereas autonomous adaptation addresses how the firm maintains legitimacy within the larger stakeholder environment.

Similar to its significance for transaction cost economics, the distinction between the two types of adaptation equips stakeholder theory with a new systematic understanding of a potentially broad spectrum of firm–stakeholder collaboration forms.

Prior research has extensively examined how bringing technology from work into the non-work life domain creates conflict, yet the reverse pathway has rarely been studied. The purpose of this study is to bridge this gap and examine how the non-work use of smartphones in the workplace affects work–life conflict.

Drawing from three literature streams: technostress, work–life conflict and role boundary theory, the authors theorise on how limiting employees' ability to integrate the personal life domain into work, by means of technology use policy, contributes to stress and work–life conflict. To test this model, the authors employ a natural experiment in a company that changed its policy from fully restricting to open smartphone access for non-work purposes in the workplace. The insights gained from the experiment were explored further through qualitative interviews.

Work–life conflict declines when a ban on using smartphones for non-work purposes in the workplace is revoked. This study's results show that the relationship between smartphone use in the workplace and work–life conflict is mediated by sensed stress. Additionally, a post-hoc analysis reveals that work performance was unchanged when the smartphone ban was revoked.

First, this study advances the authors' understanding of how smartphone use policies in the workplace spill over to affect non-work life. Second, this work contributes to the technostress literature by revealing how, in specific situations, engagement with ICT can reduce distress and strain.

The purpose of this research is to highlight the imperative need for an internationally accepted standard for sustainability accounting reporting, not exclusive to the analyzed sector but across all industries.

This paper uses an enhanced analysis of existing empirical literature on accounting reporting for sustainability efforts in corporate practices. The study uses two statistical techniques: multiple linear regression analysis and structural equations modeling, focusing on a sample drawn from the Newsweek Green Rankings within the automobile industry. Specifically, the analysis is conducted on data spanning from 2014 to 2016, covering three years and comprises 25 corporations from the Global Fortune 500 list.

The empirical analysis reveals a significant gap in sustainable reporting practices, highlighting the challenges of nonstandardized managerial accounting across the globe. This research portrays key benefits including enhanced data accessibility and the adoption of sustainable practices across industries. Furthermore, assisting in academic research.

The study addresses challenges in researching sustainability constraints across various dimensions. The obtained empirical data could inform stakeholders, including accounting setters and managers in the automobile industry, about the pressing need to set uniform sustainability constraints comprehensively and to implement global reporting standards to foster transparency and accountability.

The sustainability accounting setters, such as Sustainability Accounting Standards Board and International Financial Reporting Standards Foundation, face the challenge of adopting globally accepted accounting standards for sustainability reporting. The statistical evidence correlates sustainable variables with three profitability margins (earnings before interest and taxes, earnings before interest taxes, depreciation and amortization and pretax), providing empirical proof of the degree of correlation among them.

This paper aims to collaborate with the Meditari Accountancy Research Journal in bridging the gap in international standards for sustainability accounting reporting. It emphasizes the global significance of achieving a standardized approach to reporting for sustainability and its potential positive impact on corporations, governments, academic research teams and society.

Diverse societal stakeholders have advocated for the implementation of a more sustainable world. Currently, there is no international agreement on how to report for sustainability efforts. This paper evidences this gap, which if persistent would not allow for an accurate evaluation of progress and fulfillment of goals, causing a subpar performance without standard measures.

The purpose of this study is to gain a better understanding of the conditions and motivations that influence teachers to adopt innovations.

Using Diffusion of Innovation theory (Rogers, 2003) and Self-Determination theory (Ryan and Deci, 2017), data from two surveys (n = 568; n = 108) and qualitative follow-up interviews of Early Adopter teachers (n = 16) were triangulated to discern relationships among their identification as Early Adopters, satisfaction of their basic psychological needs (BPN) and their implementation of an educational innovation.

Early Adopters had a positive and statistically significant relationship with the implementation of the innovation. Satisfaction of teachers’ BPN had the largest impact on innovation.

The findings are preliminary and based on a small sample size of teachers. Reliability of the measure of BPN was not as high as the standard, but it did have the largest impact on implementation. Additional studies should explore the connections among Early Adopter teacher motivation, leadership and the satisfaction of their BPN.

School leaders should leverage the influence of Early Adopters to support innovation, and they should provide additional time, training and resources to supports teachers’ BPN.

This study examines how to identify and support Early Adopter teachers as enablers of change within schools. We know of no other studies that have used both Diffusion of Innovation theory and Self-Determination theory to understand the motivations of Early Adopter teachers.

Competitiveness is an important personality trait that has been studied in various disciplines and has been shown to predict critical work outcomes at the individual level. Despite this, the role of competitiveness in groups and teams has received scant attention amongst organizational researchers. Aiming to promote future research on the role of competitiveness as both an adaptive and maladaptive trait – particularly in the context of work – the authors review competitiveness and its effects on individual and team stress and Well-Being, giving special attention to the processes of cohesion and conflict and situational moderators. The authors illustrate a dynamic multilevel model of individual and team difference factors, competitive processes, and individual and team outcomes to highlight competitiveness as a consequential occupational stressor. Furthermore, the authors discuss the feedback loops that inform the different factors, highlight important avenues for future research, and offer practical solutions for managers to reduce unhealthy competition.

Justice appears as an important strategic concept for promoting sustainability. Among the sustainable development goals established by the United Nations (UN), Goal 16 is about providing access to justice for all and building effective, accountable, and inclusive institutions. In the stakeholder theory perspective, the perception of fair treatment in the stakeholder management allows the organization to value fairness, impartiality, and morality among all stakeholders. The purpose of this chapter is to analyze the influence of justice in the organizational processes of a network of solidarity economy cooperatives. We used semi-structured interviews and desk research on documents made available by the network. The results point to a series of values and processes based on justice throughout the production and managerial chain, providing relationships understood as fair, which can be replicated in organizations that pursue the same ideals.

Patriotism is often described as the “love of country” that individuals display in the acclamation of their national community. Despite the prominence of this sentiment in various societies around the world, organizational research on patriotism is largely absent. This omission is surprising because entrepreneurs, human resource (HR) divisions, and firms frequently embrace both patriotism and patriotic organizational practices. These procedures include (among other interventions) national symbol embracing, HR practices targeted toward military members and first responders, the adulation of patriots and celebration of patriotic events, and patriotic-oriented corporate social responsibility (CSR). Here, the authors argue that research on HR management and organization studies will likely be further enhanced with a deeper understanding of the national obligation that can spur employee productivity and loyalty. In an attempt to jumpstart the collective understanding of this phenomenon, the authors explore the antecedents of patriotic organizational practices, namely, the effects of founder orientation, employee dispersion, and firm strategy. It is suggested that HR practices such as these lead to a patriotic organizational image, which in turn impacts investor, customer, and employee responses. Notably, the effect of a patriotic organizational image on firm-related outcomes is largely contingent on how it fits with the patriotic views of other stakeholders, such as investors, customers, and employees. After outlining this model, the authors then present a thought experiment of how this model may appear in action. The authors then discuss ways the field can move forward in studying patriotism in HR management and organizational contexts by outlining several future directions that span multiple levels (i.e., micro and macro). Taken together, in this chapter, the authors introduce a conversation of something quite prevalent and largely unheeded – the patriotic organization.