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Institutional complexity shapes what is perceived as possible by framing cultural debates about practices, but organizations in turn shape how logics interpenetrate fields, suggesting that we must consider both the degree of compatibility between logics and the degree of practice variation in a field. Our exploratory study of three entrepreneurial impact finance organizations considers how they situate their practices between the market and community logics. We offer a recursive view that considers how multiple institutional logics shape practices and how entrepreneurial organizations adapt and invent new practices that, through their continued use, can influence the institutional complexity of a field.

In this chapter, the authors consider the relationships between institutional settlements at the field level and the instantiation of logics at the organizational level. The authors present the case of Supervised Consumption Sites (also known as Safe Injection Sites) in Alberta, Canada where a settlement of logics supported by one government was disrupted with the election of a new provincial government in 2015, and then disrupted again after the election of yet another government four years later. The authors use this case to show how different institutional settlements can support or threaten particular types of organizations, and they also show how the instantiation of different settlements in organizations (organizational hybridity) can impact the ways in which organizations present themselves. By analyzing the public justifications provided by key members of Supervised Consumption Sites, they draw attention to connections between institutional settlements at the field level and organizational attempts to manage multiple logics.

Firms are increasingly making customers key stakeholders in their greening processes, requiring them to voluntarily use their resources to benefit the firm. In this context, this paper develops a new construct – tangible customer citizenship behaviour (CCB), i.e. voluntary participation of customer in operational processes of the company beyond normal requirements of exchange. This requires more involvement than the already documented intangible CCB. The purpose of the paper is to then explore whether service quality (SQ) (online and offline) influences such voluntary customer reciprocity in greening.

This study used a virtual survey among 400 customers of e-commerce firms that have adopted greening practices requiring customer engagement and regressions were used to test the hypotheses.

The authors find that both online and offline SQ positively impact intangible CCB but have no impact on customer greening reciprocity (tangible CCB). Additionally, the authors find that offline SQ positively impacts customer greening awareness. However, in spite of the presence of greening awareness and display of intangible CCB, SQ does not have any impact on greening reciprocity.

This study introduces to literature a more tangible form of voluntary behaviour on the part of the customer, i.e. tangible CCB or reciprocity. To the best of the authors’ knowledge, it is also one of the first to study the customer as an important stakeholder and participant in a business-to-consumer firm’s operating processes, particularly in greening which has no direct impact on the firm’s core offering. The focus on greening in the Indian context is also novel given the greening costs and requirements and the price competition are very different in emerging market contexts where e-commerce firms are experiencing the maximum growth.

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors and financial analysts. We extend previous reviews by focusing on US studies published since 2013 as well as all non-US studies investigating IC quality including countries regulating IC disclosure as well as unregulated settings and both developed and developing economies. In doing so, we identify research questions where evidence remains mixed and new directions in which there are research opportunities.

Three main insights arise from our analysis. First, evidence on the economic consequences of internal control quality suggests that the quality of internal control can have a significant effect on decision making by users of financial information. Second, the results of research on the empirical association between ownership structure, certain board characteristics and internal control quality is generally mixed. Empirical evidence concerning the association between audit committee characteristics and internal control quality generally supports a positive and significant association. Finally, while studies in non-US jurisdictions are increasing, opportunities remain to explore the determinants and consequences of internal control in other jurisdictions. Our review provides evidence for policy makers of whether there are benefits from requiring management and auditors to report on internal control over financial reporting.

This paper adopts a modified Taguchi approach to develop empirical relationships to the performance characteristics (output responses) in terms of process variables and demonstrated their validity through comparison of test data. The method suggests a few tests as per the orthogonal array and provides complete information for all combinations of levels and process variables. This method also provides the estimated range of output responses so that the scatter in the repeated tests can be assessed prior to the tests.

In order to obtain defect-free products meeting the required specifications, researchers have conducted extensive experiments using powder bed fusion (PBF) process measuring the performance indicators (namely, relative density, surface roughness and hardness) to specify a set of printing parameters (namely, laser power, scanning speed and hatch spacing). A simple and reliable multi-objective optimization method is considered in this paper for specifying a set of optimal process parameters with SS316 L powder. It was reported that test samples printed even with optimal set of input variables revealed irregular shaped, microscopic porosities and improper melt pool formation.

Finally, based on detailed analysis, it is concluded that it is impossible to express the performance indicators, explicitly in terms of equivalent energy density (E_0ˆ*), which is a combination of multiple sets of selective laser melting (SLM) process parameters, with different performance indicators. Empirical relations for the performance indicators are developed in terms of SLM process parameters. Test data are within/close to the expected range.

Based on extensive analysis of the SS316 L data using modified Taguchi approach, the optimized process parameters are laser power = 298 W, scanning speed = 900 mm/s and hatch distance = 0.075 mm, for which the results of surface roughness = 2.77 Ra, relative density = 99.24%, hardness = 334 Hv and equivalent energy density is 4.062. The estimated data for the same are surface roughness is 3.733 Ra, relative density is 99.926%, hardness is 213.64 Hv and equivalent energy density is 3.677.

Even though equivalent energy density represents the energy input to the process, the findings of this paper conclude that energy density should no longer be considered as a dependent process parameter, as it provides multiple results for the specified energy density. This aspect has been successfully demonstrated in this paper using test data.

This chapter is building conceptual background of psychological risk for international tourists. Drawing on Place Attachment Theory, Moral Disengagement Theory, Followership Theory, Job Demands-Resources, Acculturation Theory and Goal Progress Theory of Rumination, this chapter proposes a framework of psychological risks with six psychological risks that tourists could encounter in foreign destination: destination detachment risk, moral disengagement risk, risk of false risk assessment, burnout risk, risk of loneliness and risk of rumination. High destination detachment could lead tourists to behave less environmentally friendly, while high moral disengagement could lead tourists to behave less ethically friendly. Followership to the influencers in social media could lead tourists to engage in risk-taking behaviours and false risk assessment, leading to burnout risk, risk of loneliness and risk of rumination, where negative autobiographical memory is created and forming memory-related distress when they arrive homes. Place detachment and moral disengagement risk local environmental and social health, while burnout, loneliness and rumination pose risks for the tourists' psychological health. Several studies propose suggestions for the destination manager and tourists to manage the risk effectively and adequately, including place attachment and moral engagement campaign, careful travel planning and social support.