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Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention.

The paper is based on the author’s experiences with an interventionist research project.

Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review.

Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory.

In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.

Effective use of data across public health organisations (PHOs) is essential for the provision of health services. While health technology and data use in clinical practice have been investigated, interactions with data in non-clinical practice have been largely neglected. The purpose of this paper is to consider what constitutes data, and how people in non-clinical roles in a PHO interact with data in their practice.

This mixed methods study involved a qualitative exploration of how employees of a large PHO interact with data in their non-clinical work roles. A quantitative survey was administered to complement insights gained through qualitative investigation.

Organisational boundaries emerged as a defining issue in interactions with data. The results explain how data work happens through observing, spanning and shifting of boundaries. The paper identifies five key issues that shape data work in relation to boundaries. Boundary objects and processes are considered, as well as the roles of boundary spanners and shifters.

The study was conducted in a large Australian PHO, which is not completely representative of the unique contexts of similar organisations. The study has implications for research in information and organisational studies, opening fields of inquiry for further investigation.

Effective systems-wide data use can improve health service efficiencies and outcomes. There are also implications for the provision of services by other health and public sectors.

The study contributes to closing a significant research gap in understanding interactions with data in the workplace, particularly in non-clinical roles in health. Research analysis connects concepts of knowledge boundaries, boundary spanning and boundary objects with insights into information behaviours in the health workplace. Boundary processes emerge as an important concept to understand interactions with data. The result is a novel typology of interactions with data in relation to organisational boundaries.

Recent literature in the field of knowledge management (e.g. Nonaka and Takeuchi, 2021) asks for new, future-oriented approaches to strategy that allow us to deal with an increasingly complex world. Thus, this paper aims to build an approach to exploit aesthetics (human’s sensory perceptions and their felt meanings) to sense an organizations purpose and realize it by means of organizational strategy.

Conceptual paper, providing a new perspective on the perception of Organizational Purpose. The abductive argument follows Weick’s notion of Disciplined Imagination (Weick, 1989).

The main argument of this paper is that aesthetics contribute to the identification of organizational purpose. Thus, aesthetic perceptions can inform strategy to implement a stakeholders’ sense of purpose into strategy.

The argument presented is grounded in recent literature on the concepts of purpose and aesthetics and abductive in nature. Thus, empirical research to validate the argument would be beneficial and worthwhile to be undertaken.

The paper presents the idea to integrate the sense of organizational purpose into a corporate strategy to address stakeholders’ value expectations and build more sustainable organizations. By emphasizing aesthetics, the study takes a stand for the inclusion of nonrational knowledge in organizational decision-making.

As far as the author’s knowledge goes, the concepts of aesthetics and organizational purpose have not theoretically been connected to each other. However, due to the implicit nature of purpose, aesthetics may serve as the matching knowledge tool to work with organizational purpose.

This study aims to understand how marketing faculty become reference-educators of business executives by exploring the factors that contribute to their teaching performance.

Exploratory qualitative research, using in-depth interviews in which the object of the study was the marketing educator, based on three Brazilian business schools.

The teaching performance depends on the teaching practice, which is influenced by technical knowledge, pedagogical factors and personal features. The development of a practitioner-educator is a complex process that arises from both formal and informal learning.

Deepens the understanding of marketing educators’ individual factors, proposing a model to expand the knowledge of the factors shaping a reference-educator.

Raises awareness among managers of Higher Education institutions of the relevance of the development of its educators considering not only pedagogical skills but also marketing and social skills.

Improvements in education generate a positive contribution to society. Better marketing educators may result in better professionals, which could, ultimately, generate more benefits both for corporations and for society.

Existing literature has neglected the understanding of how marketing educators’ individual factors may impact on good teaching to create a well-rounded practitioner-educator. This study seeks to address that gap by exploring how marketing faculty, especially practitioners of marketing, become reference-educators, that is, educators identified as exemplars of good practice by their students and peers.

The study seeks to understand what teachers know about students’ friend networks and how they use that information for instruction.

This qualitative study relied on interviews and sociograms that teachers drew of students’ friend networks.

Our data suggest that teachers’ awareness of their students’ friend networks varies by their experience and their exposure to students. Also, their use of this information for instruction coalesces around dimensions of grouping and social support.

This study took place at one school. To more deeply understand what teachers perceive about their students’ friend networks and how they use that information for instruction, more studies could be done with teachers in more schools.

Implications might suggest developing teachers’ social competence to support their students’ learning and development.

While studies cited in this paper have explored teachers’ knowledge of students’ social networks, this study builds on this work by exploring how that information can be useful for instruction. In addition, this study explores the use of teachers drawing sociograms as representations of what they know about students’ friend networks.

Humanity is facing an unprecedented challenge of climate crises. Rapid changes to the physical environment and living conditions will be accompanied by challenges to mental health and well-being. Consequently, education for sustainable development should also include coping strategies for stress and anxiety. Adding intra-personal skills to the curriculum, such as self-reflection and mindfulness training, could aid in this education. This case study aims to explore the barriers to and drivers for fostering inner transitions through intra-personal skills training and mindfulness.

This case study from Lund University, Sweden, constitutes a critical case for investigating inner transitions in education. Data collection was designed around semi-structured qualitative interviews, to investigate the barriers to and drivers for intra-personal skills and mindfulness in education for sustainable development at all institutional levels of the university.

The results indicate that education for sustainable development already includes elements of introspection, albeit informally. However, there is a lack in a fundamental understanding of intra-personal skills and how they relate to other key competences for sustainable development. To make intra-personal skills training a formal component of the education, it must receive the full support from all levels of the university.

The study outlines general recommendations for universities to challenge existing policies while also finding ways to work around them. In the meantime, universities should make intra-personal skills training an informal learning activity. Recognizing that the students’ prior knowledge in this area is a potential asset, universities should collaborate with their students to support student-led intra-personal skills training.

The purpose of the study is to identify and analyze critical mediating and moderating market intelligence challenges faced by the SMEs when implementing corporate social responsibility (CSR) based on an applied market-oriented business model (MOBM).

Focusing on developing CSR-integrated market intelligence, this study uses an action research method by analyzing four case studies. Data is collected through interviews, interactive and knowledge-sharing meetings and on-site observations. The study is part of a larger European Union project using the developed MOBM to follow the four companies' CSR implementation and learning process over a 14-month period. The action research includes seven meetings; between these, the researchers introduced the SMEs to different business focus areas, where CSR is a vital part of the MOBM.

This study shows that the SMEs are too technology-focused and have little initial idea of how to integrate CSR advantages for market intelligence into their internationalization. The MOBM model offers insights and knowledge on the strength and weakness of the internal organization to meet challenges in internationalization.

Via case study and action research, this study spotlights the challenges that SMEs face in the CSR implementation process and how they deal with those challenges to develop market intelligence competence internally. Instead of following a traditional research approach, the current study applies a CSR-based method where the SMEs go through a knowledge development process that originated from a theoretically designed MOBM.

The aim of this study is to develop and evaluate a market-oriented business model (MOBM) and analyze how it contributes to internationalization of SMEs' disruptive innovation.

Based on market orientation literature, an MOBM is developed and assessed through collaboration among companies, researchers and networking partners. For the evaluation of the model, qualitative data was collected through workshops, interviews and participatory observations at four case SMEs. Methodologically, the implementation of the MOBM consists of a systematic knowledge development process by following four work packages to support the companies' market-oriented internationalization.

The results show that SMEs face internal barriers to developing innovativeness that hinder them from creating effective disruptive innovation for the international buyer chain. The study finds that SMEs need to work with an MOBM for developing market intelligence within the organization and seek external support for entering the international market.

The methodological strength allows application, evaluation and modification of the MOBM in close collaboration with the SMEs that directly benefit from its implementation. Modifying the principles of market orientation by practical application, SMEs can apply the MOBM to analyze their internationalization capacity for high-tech disruptive innovations.

This article contributes to new thinking by introducing market orientation to SMEs' internationalization of disruptive innovation. The study highlights the less researched field of disruptive innovation by developing the MOBM to deal with SMEs' internationalization.

The purpose of this paper is to identify how different factors of antecedents and processes affect the outcomes of an internship, measured in terms of competency development.

The authors used an internship questionnaire designed for the University of Tartu in Estonia. Responses were obtained from 178 students across different disciplines – humanities and the arts, social sciences, natural sciences and medicine – who had recently taken an internship. Based on current academic literature, the authors create a three-level model: antecedents-processes-outcomes. The antecedents and processes were both differentiated into three factors and tested with a structural equation model.

The model demonstrates that there are different antecedents that have an effect on internship outcomes, but these only work through internship processes. For example, the objective of the internship and clarity of instructions will only have a positive effect if there is relevant support from the supervisor at the employing company and if the student can use the knowledge and skills gained at university.

The study is based on survey data filled in by students, i.e. based on self-perception. Based on the results of the study, the authors claim that an active role and initiative-taking by students in finding suitable internships should be further encouraged.

Whilst previous studies have used a two-level model of internship (or a three-level model for students satisfaction as an outcome) the authors create and test a three-level model measuring competency development as the outcome of an internship.

Healthcare providers are under pressure due to increasing and more complex demands for services. Increased pressure on budgets and human resources adds to an ever-growing problem set. Competent leaders are in demand to ensure effective and well-performing healthcare organisations that deliver balanced results and high-quality services. Researchers have made significant efforts to identify and define determining competencies for healthcare leadership. Broad terms such as competence are, however, inherently at risk of becoming too generic to add analytical value. The purpose of this study is to suggest a holistic framework for understanding healthcare leadership competence, that can be crucial for operationalising important healthcare leadership competencies for researchers, decision-makers as well as practitioners.

In the present study, a critical interpretive synthesis (CIS) was conducted to analyse competency descriptions for healthcare leaders. The descriptions were retrieved from peer reviewed empirical studies published between 2010 and 2022 that aimed to identify healthcare services leadership competencies. Grounded theory was utilised to code the data and inductively develop new categories of healthcare leadership competencies. The categorisation was then analysed to suggest a holistic framework for healthcare leadership competence.

Forty-one papers were included in the review. Coding and analysing the competence descriptions resulted in 12 healthcare leadership competence categories: (1) character, (2) interpersonal relations, (3) leadership, (4) professionalism, (5) soft HRM, (6) management, (7) organisational knowledge, (8) technology, (9) knowledge of the healthcare environment, (10) change and innovation, (11) knowledge transformation and (12) boundary spanning. Based on this result, a holistic framework for understanding and analysing healthcare services leadership competencies was suggested. This framework suggests that the 12 categories of healthcare leadership competencies include a range of knowledge, skills and abilities that can be understood across the dimension personal – and technical, and organisational internal and – external competencies.

This literature review was conducted with the results of searching only two electronic databases. Because of this, there is a chance that there exist empirical studies that could have added to the development of the competence categories or could have contradicted some of the descriptions used in this analysis that were assessed as quite harmonised. A CIS also opens for a broader search, including the grey literature, books, policy documents and so on, but this study was limited to peer-reviewed empirical studies. This limitation could also have affected the result, as complex phenomenon such as competence might have been disclosed in greater details in, for example, books.

The holistic framework for healthcare leadership competences offers a common understanding of a “fuzzy” concept such as competence and can be used to identify specific competency needs in healthcare organisations, to develop strategic competency plans and educational programmes for healthcare leaders.

This study reveals a lack of consensus regarding the use and understanding of the concept of competence, and that key competencies addressed in the included papers are described vastly different in terms of what knowledge, skills and abilities they entail. This challenges the operationalisation of healthcare services leadership competencies. The proposed framework for healthcare services leadership competencies offers a common understanding of work-related competencies and a possibility to analyse key leadership competencies based on a holistic framework.