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This paper aims to clarify the relationship between multiple intelligence (MI) and entrepreneurial opportunity recognition. It discusses to what extent each dimension of MI is considered as an activation driver of entrepreneurial opportunities recognition. This paper also aims to expand the domain of entrepreneurial opportunities recognition via MI by considering the mediating role of neuromarketing perception, adopting a combined perspective of intelligence, entrepreneurship and also neuromarketing to provide a future direction for the creation of interdisciplinary insights in the area of entrepreneurship.

This paper opted for literature synthesis to define key concepts surrounding MI and entrepreneurial opportunities recognition. Besides, it also attempted to identify an influential mediator in explaining the entrepreneurial opportunities recognition phenomenon. Consequently, this paper identified the gaps in current research to draw upon a more holistic conceptual framework. The rationale for the research was justified within the body of research.

This paper suggested research propositions based on the literature synthesis in view of MI and entrepreneurial opportunities recognition. More specifically, it has proposed a conceptual framework, explaining the relationship between a multi-dimensional view of both MI and entrepreneurial opportunities recognition. It is envisaged that the mediating role of neuromarketing perception incorporated in this conceptual work will improve the predictive value of the proposed framework and offer additional insights about factors that advance entrepreneurial opportunities recognition.

This paper suffers from the obvious limitation of lacking empirical investigation. However, it does provide a theoretical rationale for the argument that entrepreneurial opportunities recognition can be advanced if MI are identified and associated with neuromarketing dimensions. Perhaps the most important direction for future research is further extension and validation of this framework by performing an empirical investigation to produce newer insights into this phenomenon.

This conceptual work is different from previous studies on the grounds it has considered unexplored issues in explaining entrepreneurial opportunities recognition. To bridge the critical knowledge gap of the entrepreneurial opportunities recognition phenomenon, a mediating effect of neuromarketing perception is also integrated within the model. The proposed model was neither formulated nor tested empirically in previous studies locally or perhaps globally, therefore it stands out as an original contribution incorporating MI and entrepreneurial opportunities recognition phenomenon while considering the brain activity through neuromarketing perception.

This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden.

By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data.

Influenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries.

By elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindset aimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar.

The recent changes in the knowledge economy and scientific knowledge dissemination have put academic libraries in a new situation. The demand for open access of scientific publications and the increasing amount of documents published need a new paradigm in the collection policies and collection building strategies of the academic libraries. At the same time the resources allocated to the academic institutions have been decreasing which has caused the need to reallocate the resources in the collection building and management as effectively as possible. The purpose of this paper is to analyse how the use of data compiled from different sources, such as statistics and assessing user experience, as a tool for analysing the effectiveness of the library’s economic resources and how this has effected on the use of the libraries.

Statistical and trend analysis based on Finnish academic library collections database.

The Finnish academic libraries have made a rapid transition to the digital dissemination of documents. At the same time the national services have enabled the long-time preservation of less used printed materials and have enabled the libraries to save premise costs.

Modeling the findings to other countries maybe difficult because of the specific characteristics of the Finnish academic environment.

Gives examples on managing the shift from a printed to a digital library.

Evidence based tools for collection cost management.

The literature on economic forecasting, is showing an increase in criticism, of the inaccuracy of forecasts, with major implications for economic, and fiscal policymaking. Forecasts are subject to the systemic uncertainty of human systems, considerable event-driven uncertainty, and show biases towards optimistic growth paths. The purpose of this study is to consider approaches to improve economic foresight.

This study describes the practice of economic foresight as evolving in two separate, non-overlapping branches, short-term economic forecasting, and long-term scenario analysis of development, the latter found in studies of climate change and sustainability. The unique case of Ireland is considered, a country that has experienced both steep growth and deep troughs, with uncertainty that has confounded forecasting. The challenges facing forecasts are discussed, with brief review of the drivers of growth, and of long-term economic scenarios in the global literature.

Economic forecasting seeks to manage uncertainty by improving the accuracy of quantitative point forecasts, and related models. Yet, systematic forecast failures remain, and the economy defies prediction, even in the near-term. In contrast, long-term scenario analysis eschews forecasts in favour of a set of plausible or possible alternative scenarios. Using alternative scenarios is a response to the irreducible uncertainty of complex systems, with sophisticated approaches employed to integrate qualitative and quantitative insights.

To support economic and fiscal policymaking, it is necessary support advancement in approaches to economic foresight, to improve handling of uncertainty and related risk.

While European Union Regulation (EC) 1466/97 mandates pursuit of improved accuracy, in short-term economic forecasts, there is now a case for implementing advanced foresight approaches, for improved analysis, and more robust decision-making.

Building economic resilience and adaptability, as part of a sustainable future, requires both long-term strategic planning, and short-term policy. A 21st century policymaking process can be better supported by analysis of alternative scenarios.

To the best of the authors’ knowledge, the article is original in considering the application of scenario foresight approaches, in economic forecasting. The study has value in improving the baseline forecast methods, that are fundamental to contemporary economics, and in bringing the field of economics into the heart of foresight.

This paper reflects on Sven Modell's (2022) study discussing uses of institutional theorising for studying performance measurement and management (PMM) in the public sector context. The paper provides arguments for critically analysing the assumptions and characteristics of PMM research.

First, the paper addresses PMM as a field of research linking scientific disciplines, schools of thought and academic scholars. Second, the paper discusses the role of institutional theorising in PMM research. Third, the paper analyses and reviews Modell's ideas on the future prospects of PMM research. The paper also elaborates on the ideas presented in Modell's paper.

Modell's paper suggests sociology of valuation and the discussion on hybrid governance as future developments for PMM research. This paper provides a conceptual perspective to link these areas together. Furthermore, the paper contributes to understanding PMM as a multi-disciplinary, inter-disciplinary and trans-disciplinary research area.

This paper contributes to the conceptualizations of values, valuation and hybridity in PMM research from the viewpoint of institutional theory.

The purpose of this paper is to present a life cycle phase of a software development project which is substantial for the success of the project. This paper visualizes the project start-up phase from suppliers’ perspective.

The method is a theory building from case studies. The data were collected from three software supplier firms by conducting process modeling separately in each firm.

The study resulted in a model of a supplier’s software project start-up which includes start-up practices and involved roles. The results indicate that project start-up is an integral and structured phase of project life cycle, which influences the execution of a software development project, especially from the supplier’s perspective in the project business context.

The study focuses on the start-up phase of software development projects delivered to external customers. Therefore, developed project start-up model is applicable as such in software supplier firms.

The project start-up model presented in this paper indicates that project start-up is a complex and multi-dimensional activity in a supplier firm. This study suggests that if the project start-up phase is clearly defined, planned and followed in a supplier firm, it reduces confusion and miscommunication among the people involved in the project and helps to achieve the business goals of a project.

This study emphasizes that it is necessary to make a distinction between the perspectives of the customer and the supplier when studying projects in the project business context. The findings contribute the new knowledge for managing outsourced software development projects.

This paper aims to analyse performance measurement ambiguities in hybrid universities. In accounting research, performance measurement of universities has been discussed in detail, and there is some research on impacts of hybridity in institutional systems. However, there is a particular need in accounting research for more sophisticated theorizations of the ambiguities associated with measuring performance in hybrid organizations. Moreover, there is a dearth of accounting-related interdisciplinary studies conceptualizing the hybridity of universities with important implications for measuring and reporting performance. This paper fills this research gap by providing more elaborate basis for conceptualizing performance measurement ambiguities through the lenses of hybrid universities.

The authors critically scrutinize the promise of performance measurement in hybrid universities and explore why it may result in new policy problems. Questions asked are as follows: How can we better understand those institutional mechanisms through which the promise of performance measurement may ultimately result in new forms of ambiguities and unexpected outcomes, and what are the specific characteristics of hybridity that make those mechanisms possible in universities?

The authors propose a conceptual model for studying universities in hybrid performance settings. The model provides a new inter-disciplinary approach for conceptualizing performance measurement ambiguities in universities when they are influenced by hybridity, hybrid arrangements and hybrid governance.

This paper provides more elaborate basis for understanding hybridity of universities, not only through reforms for combining business, government and collegial professional logics (e.g. corporatization, marketization) or through new hybrid mixes of professions but also as a more comprehensive, inter-disciplinary understanding of institutional structures, logics and practices at modern universities.

The purpose of this study was to investigate amount of food waste and the number of food packages used in Finnish households with university students. The aim of the paper is to answer the following research questions: How much avoidable food waste is generated in the participating various sized households? How much unavoidable food waste is generated in the participating various sized households? How many food packages are classified as deposit, municipal waste or recycled in the participating various sized households?

The data was collected among the students in Seinäjoki University of Applied Sciences. A total of results from 432 households with 890 persons are presented. The participating households weighed their unavoidable and avoidable food waste and calculated the food packages during one week. The results were analysed in Excel and the statistical significance assessed using a t-test.

The average avoidable and unavoidable food wastages were 498 g/week/person, i.e. 25.9 kg/year/person and 543 g/week/person, i.e. 28.3 kg/year/person, respectively. Single-person households generate more avoidable and unavoidable food waste as well as packages per person than other sized households. The results show that there is no correlation between the amount of avoidable food waste/person, unavoidable food waste/person or packages/person.

This kind of research has sparsely been reported. The food and package wastage definitions vary, and thus it is difficult to compare these results with other reported results.

In addressing policy problems, it is difficult to disentangle public policies from private efforts, business institutions and civic activities. Societies may acknowledge that all these domains have a role in accomplishing social aims, but there are fundamental problems in understanding why, how and with what implications this occurs. Drawing upon the insights from the papers of this special issue, the authors aim to advance the understanding of governance and accountability in different contexts of hybridity, hybrid governance and organizations.

The authors conceptualize common theoretical origins of hybrid organizations and the ways in which they create and enact value by reflecting on the articles of the special issue. Furthermore, the authors propose agendas for future research into hybrid organizations.

Hybrid organizations can be conceptualized through two types of lenses: (1) the dimensions of hybridity (ownership, institutional logics, funding and control) and (2) their approaches to value creation (mixing, compromising and legitimizing).

This article provides more detailed and comprehensive understanding of hybridity. This contribution has also important practical implications for actors, such as politicians, managers, street-level bureaucrats, professionals, auditors and accountants who may be enveloped in various hybrid settings, policy contexts and multi-faceted interfaces between public, private and the civil society sector.

Hybridity lenses reveal novel connections between four types of hybrid institutional contexts: state-owned enterprises (SOEs), non-profit organizations (NPOs), social enterprises (SEs) and municipally owned corporations (MOCs). This paper provides theoretical instruments for doing so.

The purpose of this paper is to analyze the dynamics of budgetary biasing in the context of public hospitals.

The study applies theories of accounting and budgeting behaviors in the specific institutional context of health care systems. Based on the theoretical framework, data from interviews with hospital budget officers were analyzed using qualitative content analysis.

A typology of biases is provided. It proved to be useful and highlighted the central empirical assumptions and preliminary results of biasing dynamics.

Understanding the logic of budgeting actors and the drivers of bias may help explain why bias so often appears in health care budgeting. It further contributes to understanding whether the bias is functional or dysfunctional.

The concepts of budgetary bias are rarely used in the context of health care budgeting, so the study fills a gap in research knowledge.