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This paper aims to explore three operations and supply chain management (OSCM) approaches for meeting the 2 °C targets to counteract climate change: adaptation (adjusting to climatic impacts); mitigation (innovating towards low-carbon practices); and carbon-removing negative emissions technologies (NETs). We suggest that adaptation nor mitigation may be enough to meet the current climate targets, thus calling for NETs, resulting in the following question: How can operations and supply chains be reconceptualized for NETs?

We draw on the sustainable supply chain and transitions discourses along with interview data involving 125 experts gathered from a broad research project focused on geoengineering and NETs. We analyze three case studies of emerging NETs (biochar, direct air carbon capture and storage and ocean alkalinity enhancement), leading to propositions on the link between OSCM and NETs.

Although some NETs are promising, there remains considerable variance and uncertainty over supply chain configurations, efficacy, social acceptability and potential risks of unintended detrimental consequences. We introduce the concept of transformative OSCM, which encompasses policy interventions to foster the emergence of new technologies in industry sectors driven by social mandates but lack clear commercial incentives.

To the best of the authors’ knowledge, this paper is among the first that studies NETs from an OSCM perspective. It suggests a pathway toward new industry structures and policy support to effectively tackle climate change through carbon removal.

The purpose of this paper reporting an exploratory pilot study is to examine how participant engagement in design thinking varies when playing and fixing (playfixing) three partially complete games (broken games).

The data for this study consist of transcripts of five playfixing sessions with a total of 16 participants. Each session focused on one of three games. The authors used Winn’s (2009) design-play-experience framework to analyze features of each game that might relate to differences in design thinking. Next, the authors coded each playfixing session’s transcript to identify patterns of design thinking. Finally, these findings were used to make conjectures about how design features and flaws might encourage particular forms of design thinking.

The findings indicate how playfixing tabletop games with varied levels of complexity, playability and rule definition lead to different patterns of design thinking.

This is a first step toward understanding how the constraints associated with various elements of broken games might direct participants toward desired modes of design thinking and more broadly, contributes to the literature on the educational uses of game making.

Low-income consumers’ perceptions of access and inclusion in financial services, remain underresearched. To fill this gap, the purpose of this study, is to investigate elements of low-income consumers’ informal and formal financial service experiences, from their personal experience.

Mixed methods using data collected from low-income consumers in Latin America, reveal a spectrum of consumer perceptions making up access, inclusion and social dependence within financial service experiences. Scales, grounded in the consumer experience, are developed, validated and used to test a model of consumers’ service inclusivity perceptions.

Service costs, information and documentation difficulty, convenience and social dynamics influence low-income consumers’ perceptions of financial service inclusivity.

Analysis reveals differentiation in the impact of aspects of low-income consumers’ experiences between formal and informal financial services. Working directly with this unique population exposes the nuance of their financial service experiences.

This research provides a more holistic perspective on low-income consumers’ financial service experience and provides contextually relevant scales with robust psychometric properties. Services marketers can use this research to inform design and evaluation of financial service offerings for low-income consumers.

This research contributes to study of the wellbeing of low-income consumers by providing understanding of their financial service experiences from their point-of-view and providing contextually-relevant, empirically validated tools for future inquiry.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

This chapter argues that the National Basketball Association (NBA) and American mainstream sporting media produce and mediate a representation of India as underdeveloped and as an unmodern subject/nation as a way to enter the Indian basketball marketplace. The chapter emphasizes that the NBA produces the attendant discourse of the ‘white saviour’ through a multi-pronged process. The chapter shows how it draws upon the legacies of British colonialism, along with the expansion of US imperialism, to construct India in particular racialised ways as backward, unmodern, and not cosmopolitan. In this respect, Black NBA players’ modes of basketball reach India as part of the racialisation of Indian basketball. Finally, the chapter engages with the larger global circuits of race and racialisation to understand how India is then imagined within the US sporting landscape. This chapter underscores the capitalist desires of the NBA alongside the desires of South Asian Americans for an Indian basketball hero. Both desires, institutional and personal, showcase racialisation at work. The NBA uses the language and performance of Judeo-Christian modernity through NBA players in India to racialise Indians as in need of NBA mentorship and upliftment. On other hand, diasporic Indians in the US dream of an Indian NBA player as a way to unravel, destabilise, and challenge their racialisation as hypo-masculine subjects. These competing forms of racialisation provide important information on the global flows of capital, desire, and sport.

For survival and prosperity, enterprises need to simultaneously engage in exploitation and exploration. Digital transformation is of great significance to enterprise innovation. However, the impacts of digital transformation on exploitation and exploration remain unclear. Moreover, the impacts of technological diversity on the relationships between digital transformation and exploitation and exploration are also unknown.

Based on an integrated perspective of dynamic capability theory and organizational inertia theory and using data from Chinese listed enterprises from 2007 to 2020, this study clarifies the effects of digital transformation on exploitation and exploration and assesses the moderating effect of technological diversity.

The results show that digital transformation improves exploitation, but negatively impacts exploration. Technological diversity mitigates the negative effect of digital transformation on exploration, but the moderating effect on the relationship between digital transformation and exploitation is not significant.

This study contributes to the existing literature on the digital paradox and provides guidance for enterprises to clarify the direction of digital transformation.

The authors investigate how COVID-19 has influenced the amount, type or topics of abuse that UK politicians receive when engaging with the public.

This work covers the first year of COVID-19 in the UK, from March 2020 to March 2021 and analyses Twitter abuse in replies to UK MPs. The authors collected and analysed 17.9 million reply tweets to the MPs. The authors present overall abuse levels during different key moments of the pandemic, analysing reactions to MPs by gender and the relationship between online abuse and topics such as Brexit, the government’s COVID-19 response and policies, and social issues.

The authors have found that abuse levels towards UK MPs were at an all-time high in December 2020. Women (particularly those from non-White backgrounds) receive unusual amounts of abuse, targeting their credibility and capacity to do their jobs. Similar to other large events like general elections and Brexit, COVID-19 has elevated abuse levels, at least temporarily.

Previous studies analysed abuse levels towards MPs in the run-up to the 2017 and 2019 UK General Elections and during the first four months of the COVID-19 pandemic in the UK. The authors compare previous findings with those of the first year of COVID-19, as the pandemic persisted, and Brexit was forthcoming. This research not only contributes to the longitudinal comparison of abuse trends against UK politicians but also presents new findings, corroborates, further clarifies and raises questions about the previous findings.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-07-2022-0392

This paper aims to better understand auditing practices as a social phenomenon and management practice through a comparative historical analysis of the emergence of statutory auditing in three European countries, namely, France, Great Britain and Germany between 1844 and 1935.

The authors’ approach is a comparative history relying on a literature review, books pertaining to the period of interest and relevant archives.

The three countries’ trajectories were similar. All featured the promulgation of acts at the second half of the 19th century, the development of the accounting profession and the introduction of new acts to further strengthen statutory auditing around the Great Depression. However, each country took a different path because of the degree of regulation. For instance, the regulation strength and the degree of professionalism differed considerably by country. Business secrecy was also a departure point; it ranged from the rejection of auditors as intruders in France to Germany’s exclusively internal auditing and the UK’s peer auditing. The countries also differed on perceptions of the auditor’s role. Auditors were seen through the lens of a general interest mission in France, as advisors to internal governance bodies in Germany and as shareholders’ agents in Great Britain.

This paper compares three main European countries in the specific context of the introduction of statutory auditing. The findings of this paper are helpful for the international harmonization of auditing standards, as the derived insights provide a better understanding of the differences in the standards’ implementation.

This study aims to explore the impact of experiencing virtual reality (VR) and three-dimensional (3D) printing during the design process on the creativity of interior design students in a luminaire design project.

This study used the case-study approach within the context of a nine-week luminaire design project. Collected data included self-reported interest and engagement of students from a Qualtrics questionnaire and the ratings of their creativity via the Creative Product Semantic Scale (CPSS) with two judges.

Descriptive statistics from the Qualtrics questionnaire indicated an overall high level of student interest and engagement with the VR and 3D printing learning experience. Paired t-tests from CPSS ratings of the two judges showed a moderate increase in novelty and a significant increase in style with the introduction of VR and 3D printing technologies, respectively.

Spearman’s correlations (rho) showed no statistical evidence for the relationships between CPSS ratings for creativity and students’ self-reported interest and engagement in VR and 3D printing learning experience.

Ample access time to VR technology and sufficient control over the 3D printing process are important for effective applications of Industry 4.0 technologies in organizations.

This study dissected the confounding variables in its results as practical considerations for intergrading VR and 3D printing technologies for organizations in Industry 4.0.

This study acknowledged VR and 3D printing technologies as simulants for interest and engagement, which benefit creativity.