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The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research.

The study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals.

The review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period.

The study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).

A recent paradigm-shift in patient care advocates for long-term recovery and quality of life in survivors of critical illness. Evidence suggests that occupational therapists in critical care can contribute to recovery in areas such as functional outcomes, length of stay and delirium, although poor role understanding can limit service-utilisation. The purpose of this study is to investigate current and future roles and practices of critical care occupational therapists in the UK.

Occupational therapists with clinical experience in adult critical care were invited to participate in a mixed-methods design using a locally developed online questionnaire and semi-structured interviews, concurrently. Descriptive statistics were generated through SPSS. Qualitative data were analysed using the framework approach.

Twelve occupational therapists participated in the survey element, with five continuing to interview. Occupational therapists described a multifaceted role in critical care where the majority reported practice in upper limb function, seating/positioning, cognition, psychosocial sequelae and discharge planning. Role and internal characteristics impacted on service delivery. It is envisaged that earlier intervention in a greater percentage of patients, a greater evidence-base, raising awareness and adequate staffing will be features for future development.

This study provides new insight into the current role and practices of adult critical care occupational therapists in England and generates insights into their role in addressing physical and non-physical morbidity for this patient cohort. Findings are preliminary in nature; however, future research is warranted to evaluate the effectiveness of interventions.

Bystander apathy has been a source of debate for decades. In the past half-century, psychologists developed theoretical frameworks to understand bystander activity, commonly referred to as bystander intervention models (BIMs). More recently, BIMs have been modified to facilitate initiatives to prevent various forms of online victimization. This chapter begins with a review of BIMs and recent applications of bystander intervention research to online environments. We also present several future directions for research along with applications for reducing technology-facilitated violence, including programming recommendations and theoretical development.

Much recent work on hybrids has focused on the strategies and practices these organizations develop to manage the institutional contradictions associated with straddling competing logics. Less attention has been paid to what we call the liability of novelty, defined as the heightened institutional challenges new hybrid forms face both internally and externally. These, we argue, go beyond the liability of newness commonly associated with new venture formation. In this chapter, we use the case of Incubate, a Muslim social incubator in Germany. This case is particularly instructive insofar as Incubate is a hybrid in both substance and mode of organizing: Its mission integrated domains of religion, commerce, and community, and its mode of organizing straddled the digital–analog divide. Neither Incubate’s members, nor its external stakeholders could rely on existing institutional templates to make sense of it. It was not only organizationally new, but also institutionally novel. As a consequence, it experienced what we distinguish as descriptive and evaluative challenges. It was both “not understood” and “not accepted.” This chapter outlines four practices to address these challenges: codifying, crafting, conforming, and configuring, and categorizes them along internal versus external as well as forming versus transforming dimensions.

This book chapter takes an institutional perspective on competing logics in global markets concerned with sustainability values and how market actors in the form of buyers and sellers attempt to solve these conflicting situations. We do this by identifying competing institutional logics in global market contexts aiming for sustainability values, together with techniques for navigating these competing institutional logics in the organizational field studied. As an empirical illustration, we use a case study of buyers and sellers in two different markets where sustainability has come into focus for their market relationships. This viewpoint allows us to better understand how global market actors deal with the competing institutional logics in their market context. We make three contributions with this research: firstly, we identify the institutional logics in global markets towards sustainability; secondly, we demonstrate how global market actors prioritize among the competing logics and their market relationships and thirdly, we outline what this means for the relationship between buyers and sellers in global markets towards sustainability.

This paper aims to discuss multilevel modeling for longitudinal data, clarifying the circumstances in which they can be used.

The authors estimate three-level models with repeated measures, offering conditions for their correct interpretation.

From the concepts and techniques presented, the authors can propose models, in which it is possible to identify the fixed and random effects on the dependent variable, understand the variance decomposition of multilevel random effects, test alternative covariance structures to account for heteroskedasticity and calculate and interpret the intraclass correlations of each analysis level.

Understanding how nested data structures and data with repeated measures work enables researchers and managers to define several types of constructs from which multilevel models can be used.

This study introduces three variables related to brands that have the potential to enhance university students' advocacy intentions. The research explores how university brand identification, the perceived prestige of the university brand and the social benefits associated with the university brand impact students' advocacy intentions. Additionally, the study examines the moderating role of gender in these relationships.

Cross-sectional surveys of 326 undergraduate students enrolled in a Spanish university, and structural equation modeling was used to test and validate the conceptual model.

The findings from the structural equation modeling indicate that university brand identification, perceived university brand prestige and university brand social benefits significantly influence students' advocacy intentions. Furthermore, the multigroup analysis reveals a gender difference in the factors influencing advocacy intentions. Female students demonstrate significance in all three antecedents, whereas male students only show significance in university brand identification and perceived university brand prestige.

The current study's findings provide several insights for higher education institutions in developing enduring and committed relationships with their students.

This study offers relevant insights into the body of research on university branding, explaining the students' advocacy intentions through the variables of university brand identification, perceived university brand prestige and university brand social benefits. Also, this study is a novelty in introducing empirical evidence for the importance of the moderating role of students' gender.