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The purpose of this paper is to explore how hierarchical accountability can be enacted and accounting control systems mobilized in a way that promotes a sense of felt responsibility.

The paper draws on interviews, shadowing and observations to explore the implementation of a strategy for “increasing accountability” in a Norwegian Oil Company. The case provided an opportunity to explore the dynamics of hierarchical accountability and felt responsibility, and in particular Roberts (2009) concept of “intelligent accountability”, in an empirical context.

The case study explores how the strategy of increasing accountability at OilCo was enacted around three operational issues; the control of costs, roles and relationships in the complex matrix structure, and the operation of the management system. It traces how the long history of Beyond Budgeting practices and philosophy in OilCo resulted both in an explicit recognition of the incompleteness of accounting numbers, and trust-based practices which avoided many of the dysfunctional individual and organizational effects typically associated with the exercise of hierarchical control.

The paper explores empirically how OilCo’s embrace of Beyond Budgeting practices and philosophy had created the conditions under which a more intelligent form of accountability could emerge. As a European case study, it calls into question the Anglo-American tradition of accounting research which suggests that externally imposed accountability within a hierarchy mitigates against employees’ felt responsibility.

The lesbian, gay, bisexual, transgender, queer, intersex and others (LGBTQI+) movement has been the focus of companies that seek to win over consumers by supporting diversity. Any positioning, however, that is not perceived as being consistent and genuine can harm the brand's image. Through a queer theoretical perspective, the authors explore perceptions of LGBTQI+ consumers regarding brand activism.

Qualitative research was carried out that involved interviewing Brazilian consumers who are part of the LGBTQI+ community.

Aspects of the identity of these individuals draw closer to those brands that share the same values the individuals have. Brand activism is perceived positively in terms of the brand's representativeness and social impact. When activism is perceived as inauthentic, activism generates a backlash and consumers begin to boycott brands as the consumers associate positioning with woke-washing practices.

The results indicate that to adopt an activist stance with regard to the LGBTQI+ public, brands need to be consistent in the brands' communication and advertising and in brands' organizational culture and diversity. This research provides important indicators for brands that genuinely want to support the LGBTQI+ community and is the first to use queer theory to analyze brand activism.

Conventional wisdom tells us that mediation without ripeness is a fool’s errand (Zartman and Touval, 1985). What, then, is Türkiye’s motivation for mediating the war in Ukraine in lieu of ripeness – and what can its behavior as a mediator tell us about that motivation? In pursuit of this question, this paper inductively analyzes Turkish mediation in the Ukraine war to unpack the relationship between a contextual (ripeness) and actor-level (motivation) variable. Of particular interest is the decision-making and behavior of third parties (like Türkiye in Ukraine) who elect to mediate highly complex conflicts in which ripeness is indiscernible. The purpose of this research is not to propose or test a causal relationship between obscured ripeness and mediation, but rather to examine mediation behavior in situations where ripeness is obscured.

The impact of weaponized information on ripeness and third-party mediation is evaluated through an original, systematic and inductive case study analysis of Turkish mediation in the Russia–Ukraine war. As an intense theater of operations for information warfare for well over a decade, the war in Ukraine serves as an especially apt choice for an analysis of “obscured ripeness.” Likewise, Türkiye’s anomalous position as the only substantive source of mediation in the conflict lends significance to an empirical examination of its motivation and behavior as a mediator.

This research reveals that the pervasive use of weaponized information in the Russia–Ukraine war has distorted and disordered the information environment, thereby obscuring the ability of third parties to determine if the conflict is or could be ripe for mediation. However, the condition of obscured ripeness that prevails in the conflict has not proven a deterrent for mediation by Türkiye, which, as the only mediator in the conflict, has used a transactional approach to mediation motivated by self-regarding interests and animated by a manipulative mediation strategy. In sum, this inductive analysis of Turkish mediation in Ukraine reveals that the use of weaponized information in a conflict indirectly selects on transactional mediation (and mediators). The significance of this finding is magnified by the widespread use of weaponized information in contemporary conflicts as well as the declining frequency of third-party mediation.

There have been few, if any, systematic assessments in Turkish mediation of the Russia–Ukraine war, and none specifically concerned with the effects of weaponized information. Additionally, the paper proposes a typology of mediator motivation that is used to structure that assessment, while also introducing a new concept (“obscured ripeness”) and linking that concept both to the existing literature on ripeness and to the use of weaponized information in contemporary armed conflicts. As such, this manuscript represents an important contribution both to the empirical and theoretical landscape with respect to the study of mediation and international conflict management.

To this date, research on tensions has been carried out on business networks and value co-creation, with no studies exploring tensions within the marketing services context. This study aims to use the three tension categories proposed by Toth et al. (2018) and Pressey and Vanharanta (2006) to address this gap by identifying the tensions experienced in the market research agency (MRA), creative agency (CA) and client relationship, as well as the processes that increase or minimize these tensions.

A total of 25 in-depth interviews were carried out with MRA, CA and client employees. NVivo 12 was used to conduct a thematic analysis to identify the overarching processes that influenced tensions.

Six second-order codes were identified, designating processes that exacerbated or minimized each of the three tensions experienced. Two new processes were identified (“adopting governance processes” and “aspects of identity formation”) which have not been previously reported. An empirical framework was developed pinpointing processes that influenced each tension category, also highlighting complex interdependencies between behavioral, emotional and structural tensions.

This study presents the perspectives of all actors within the marketing services triad providing a more nuanced understanding of tensions at the triadic level, as previous literature predominantly focused either on dyads or on networks. Furthermore, this study highlights important interdependencies between tension categories, providing novel contributions, as well as directions for future research.

The purpose of this paper is to present current state of understanding on jet electrodeposition manufacturing; to compare various experimental parameters and their implication on as deposited features; and to understand the characteristics of jet electrodeposition deposition defects and its preventive procedures through available research articles.

A systematic review has been done based on available research articles focused on jet electrodeposition and its characteristics. The review begins with a brief introduction to micro-electrodeposition and high-speed selective jet electrodeposition (HSSJED). The research and developments on how jet electrochemical manufacturing are clustered with conventional micro-electrodeposition and their developments. Furthermore, this study converges on comparative analysis on HSSJED and recent research trends in high-speed jet electrodeposition of metals, their alloys and composites and presents potential perspectives for the future research direction in the final section.

Edge defect, optimum nozzle height and controlled deposition remain major challenges in electrochemical manufacturing. On-situ deposition can be used as initial structural material for micro and nanoelectronic devices. Integration of ultrasonic, laser and acoustic source to jet electrochemical manufacturing are current trends that are promising enhanced homogeneity, controlled density and porosity with high precision manufacturing.

This paper discusses the key issue associated to high-speed jet electrodeposition process. Emphasis has been given to various electrochemical parameters and their effect on deposition. Pros and cons of variations in electrochemical parameters have been studied by comparing the available reports on experimental investigations. Defects and their preventive measures have also been discussed. This review presented a summary of past achievements and recent advancements in the field of jet electrochemical manufacturing.

The purpose of this paper is to set forth a conceptual model describing the actors and roles in ecosystems created to enable productive black entrepreneurship in the USA.

This paper provides a systematic literature review of entrepreneurship ecosystems. It further leverages such literature review by using an autoethnographic approach recommended by Guyotte and Kochacka (2016), drawing on the authors’ practical experience in studying, owning, educating or consulting employer businesses owned by persons of color in the USA and abroad.

Each actor in the ecosystem has practical wisdom and assets that can be shared and leveraged through interacting with the other actors either as role model institutions or capacity development institutions, thus mitigating social inequalities and boosting economic progress by extending entrepreneurial opportunities beyond those that are greatly resourced.

Our literature review is based on selected samples of relevant articles on entrepreneurship ecosystem research and ethnic minority entrepreneurship, and thus, is not exhaustive. The selection was partly influenced by the authors’ opinion of whether a given study was relevant or not to a black entrepreneurship ecosystem. There is the possibility that some relevant studies were excluded. Thus, other actors are encouraged to revise or adapt this model to inform their distinct roles and goals.

The proposed model can help actors involved in the operation or support of a black-owned business make optimal business decisions, enabling each actor to be instrumental in another’s understanding of how to facilitate the success of black American entrepreneurs and business owners and thus, deploy marketing campaigns to boost the visibility and role of each actor. These campaigns play a role in their entrepreneurial marketing efforts.

Responding to Gines and Sampson’s (2020) call, to the best of the authors’ knowledge, this paper is the first to explicitly provide a comprehensive black entrepreneurship ecosystem model that identifies the actors, roles and activities that can help black Americans address social inequalities that limit their ability to become a successful employer business. The proposed model may aid in deepening the theoretical discussion on entrepreneurial ecosystems and be of inspiration for the future works of scholars and practitioners interested in the entrepreneurship and marketing interface.

This paper presents an interpretation of freehand drawings produced by supply chain management undergraduates in response to the question: “What is sustainability?” Having to explain sustainability pictorially forced students to distill what the essence of sustainability meant to them and provided insights into how they perceived sustainability and their roles in achieving sustainability in the context of supply chain management.

Students were asked to draw and answer the question “What is sustainability?” These drawings were discussed/interpreted in class. All drawings were initially examined quantitatively, before a sample of four were selected for presentation here.

Freehand drawing can be used as part of a critical pedagogy to create a visual representation to bypass cognitive verbal processing routes. This allows students to produce clear, more critical and inclusive images of their understanding of a topic regardless of their vocabulary.

The authors offer this as a model for educators seeking alternative methods for engaging with sustainability and for creating a learning environment where students can develop their capacity for critical self-reflection.

This study shows how a collaborative learning experience facilitates learners demonstrating their level of understanding of sustainability.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-11-2022-0718

High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was debated intensely in media, with discussions on how and who should fix the food system.

Using a mixed methods approach, the authors conduct framing analysis on traditional media and sentiment analysis of twitter reactions to the NFS to identify frames used to shape food system policy interventions.

The study finds evidence that the media coverage of the NFS often utilised the tropes of “culture wars” shaping the debate of who is responsible to fix the food system – the government, the public or the industry. NFS recommendations were portrayed as issues of free choice to shift the debate away from government action correcting for market failure. In contrast, the industry was showcased as equipped to intervene on its own accord. Dietary recommendations made by the NFS were depicted as hurting the poor, painting a picture of helplessness and loss of control, while their voices were omitted and not represented in traditional media.

British media’s alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system. Media firms should move beyond tropes of culture wars to discuss interventions that reform the structural causes of the UK’s broken food systems.

As traditional media coverage struggles to capture the diversity of public perception; the authors supplement framing analysis with sentiment analysis of Twitter data. To the best of our knowledge, no such media (and social media) analysis of the NFS has been conducted. The paper is also original as it extends our understanding of how media alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system.

There is evidence that spirituality at the workplace has positive effects on work outcomes, and there are different models conceptualizing the construct. To date, there is no discussion highlighting how digitalization is affecting workplace spirituality and vice versa. The present review tries to close this gap by discussing the psychological dynamics in light of digitalization and spirituality in the context of work.

This is a conceptual discussion based on an extensive narrative review. The conceptual design is further tested with a real-life case study.

The result is a model that may guide future research, which consists of the four highly interdependent domains, namely psychology (with the dimensions of emotion, cognition and behavior), digitalization (with the dimensions of platforms, data and algorithms), spirituality (with the dimensions of meaning, self-transcendation and belonging), as well as the workplace (with the dimensions of work tasks, location, community and culture and values). The discussion includes implications for the future of work, suggestions for management decisions and potential future research directions.

To date, there are many discussions about digital transformation and a limited amount of them have invested in analyzing psychological dimensions. The application to spirituality and the workplace – especially when the two are combined – is almost wholly absent, which makes the present discussion both innovative and original.

This study investigated the micro–macro link in the hospitality and tourism (H&T) sector, specifically considering whether the gender diversity, independence and board attendance rates of H&T firms' boards, alongside the moderation effect of board policies, played a significant role in tourism sector performance.

The 2011–2018 data were retrieved from the World Bank and the Thomson Reuters Eikon databases, and fixed effects panel regression was conducted.

While female directors were a significant driver of tourism sector performance in terms of tourist arrivals and tourism receipts, independent directors were effective in improving tourist arrivals only. Furthermore, moderation analyses demonstrated the inefficacy of board policies in enhancing these directors' contributions to the sector's development. Moreover, the findings revealed the inefficiency of board meetings.

Concerning the efficacy of board policies, the results suggest that firms' boards should review and revise their policies. Surprisingly, while board-diversity policies made no difference to female directors' role in the sector's development (although females were influential), board-independence policies produced unexpected results. In the absence of a board-independence policy, independent directors are influential, but if a policy exists, they are not.

Although prior firm-level studies tested whether board characteristics enhanced firms' performance in the H&T sector, they did not investigate whether board characteristics promoted tourism sector performance. Moreover, the moderating effect of board policies on boards' structures and tourism sector performance has not yet been examined.