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The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.

We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.

Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.

This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.

Money management practices among couples from 27 countries were studied to understand how they reflect egalitarian values. The welfare system was used as a classification criterion, to account for the distinct socio-political contexts in which couple relationships are formed.

The data are sourced from the 2012 Survey on Family and Changing Gender Roles of the International Social Survey Programme. The analytical strategy used has been binary logistic regression.

The results demonstrate that participation of the woman in the household economy and financial decision-making indicates higher levels of egalitarian values in the couple. Couples who distinguish between a common fund and individual funds demonstrate more egalitarian values than those who have only a common fund. Besides, symmetry in the couple in terms of the income level of each partner increased the probability of having more egalitarian values. Greater equality was found among couples who resided in countries with a Mediterranean welfare system.

The paper makes an original contribution to the field of sociology and social policy by focus on couples' money management and improve understanding of the finance-well-being nexus.

Trade-offs that involve secular values of money and sacred human values are often seen as taboo. This paper aims to examine how consumers avoid making taboo trade-offs with anthropomorphized products, by choosing options that ensure the well-being of the humanized products, even at a financial cost to themselves.

The authors conducted five experiments, across different marketplace contexts (i.e. repairing, buying and selling), to test the broad generalizability of the extent to which consumers are willing to incur a financial cost due to concern for the well-being of anthropomorphized products.

The results reveal that consumers are willing to accept financially inferior options to protect the humanness endowed upon anthropomorphized products. The effect is mediated by consumers’ concern for the treatment of the anthropomorphized product. The effect is moderated by consumers’ trait empathy level, such that those low in empathy are willing to sacrifice human value for the sake of greater financial gain.

Future research could examine, in the context of anthropomorphized products, if there are types of human values that are less inviolable, leading consumers to be more willing to trade them off for monetary gains.

The findings have direct implications for second-hand markets. For potential buyers of anthropomorphized products, they should signal concern for the product; for sellers, anthropomorphizing their products can reduce haggling behavior. From a sustainability perspective, consumers may be more motivated to repair or recycle their products if it is framed as “infusing new life” into their products.

This work highlights a novel effect of anthropomorphism: when marketplace decisions are involved, anthropomorphizing a product can introduce a tension between secular monetary values and sacred human values. To the best of the authors’ knowledge, this work is the first to show that consumers are willing to incur a monetary loss to protect the humanness of anthropomorphized product, driven by their concern for the proper treatment of such humanized products.

Organizations are affected top-down by the overarching societies and bottom-up by foundational face-to-face encounters: societies provide norms, values, laws, institutions, beliefs, markets, political structures, and knowledge bases. What happens within organizations is done by people interacting with other people, arguing, discussing, convincing each other when preparing and making decisions. Organizations operate within social environments that leave their – however indirect – imprint on what is going on within organizations. This article argues that organizational sociology can benefit from an integrated theoretical framework that accounts for the embeddedness of organizations within the micro- and macro-levels of social order. The argument is developed in two main points: First, this article introduces the multilevel framework provided by Niklas Luhmann’s systems theory to demonstrate how organizations are shaped by the functionally differentiated macro-structure of society. Organizations follow and reproduce the operational logics of societal domains such as the political system, the economy, science, law, religion, etc. Second, this paper demonstrates how organizations are shaped by micro-level dynamics of face-to-face interactions. Face-to-face encounters form a social reality of its own kind that restricts and resists the formalization of organizational processes. Here, this article draws on Erving Goffman’s and Randall Collins’ work on interaction rituals, emotions, and solidarity, which is inspired by Durkheimian micro-sociology. At the end, this article brings together all the elements into one general account of organizations within the context of their macro- and micro-structural social environments. This account can yield a deeper and more sociological understanding of organizational behavior.

The purpose of this paper is to identify the areas and logic of integration of different stakeholders using different methods and to analyse their applicability and challenges in practical projects. The main aim is to describe how these different methods impact value creation.

Action design research was carried out in a large hospital construction project where the first author acted as an “involved researcher” and the second author acted as an “outside researcher”. Two workshops were organised to evaluate the direct and indirect challenges and benefits of the applied four methods and to explain how different methods enable value creation.

All the studied methods provide good results in terms of usability and commitment to the aims of the project, thus delivering the direct benefits expected. Process, people and tools logic works well in this case project when applying the methods properly. Significant evidence was provided on secondary deliverables of the methods, and all analysed methods had a significant impact in the area of leading people, clarifying what “focus on people” means and how it is enabled.

Focus on people can be achieved through different operative methods if applied in the right way. It is necessary to select the most suitable methods based on all the direct and indirect deliverables.

This case project offered a platform to analyse integration methods in a real-life project using the collaborative contract method. The authors were able to participate in the analysis by taking action from the very beginning of the project in terms of training, learning, continuous development and coaching of these methods and evaluating the applicability.

The purpose of this study is to investigate the integration of entrepreneurial spirit and multicultural values in Islamic education, particularly within the context of pesantren, and to understand its implications for educational practices and outcomes.

This study adopts a qualitative research approach, using literature review and analysis of empirical data to explore the intersection of entrepreneurial spirit and multicultural values in Islamic education. It incorporates findings from multiple sources, including scholarly articles, books and empirical studies, to provide a comprehensive understanding of the topic.

The findings reveal that the integration of entrepreneurial spirit and multicultural values in Islamic education empowers students economically, fosters innovation in teaching methods and promotes character development and business ethics. Moreover, it emphasizes appreciation for diversity, cross-cultural collaboration and social responsibility within the educational context. This integration creates an inclusive learning environment conducive to the development of entrepreneurial skills, innovation and ethical leadership.

Generalizability: the findings of this study may be limited in their generalizability due to the focus on specific multicultural Islamic educational institutions, potentially limiting the applicability of the results to broader educational contexts. Sample size and diversity: the study’s sample size and diversity may impact the representativeness of the findings. Future research could aim for larger and more diverse samples to enhance the robustness of the results. Methodological constraints: the reliance on certain research methods, such as surveys and interviews, may introduce biases or limitations in data collection. Researchers should consider using a variety of methodologies to triangulate findings and ensure comprehensive understanding. Time constraints: the study’s timeframe may have constrained the depth of analysis and limited the exploration of the long-term effects of entrepreneurship education on student development. Future research could adopt longitudinal approaches to address this limitation. Cultural context: the findings are contextualized within the cultural and educational landscape of multicultural Islamic institutions, which may limit their transferability to other cultural or religious contexts. Researchers should consider examining similar phenomena in diverse cultural settings. Resource constraints: resource limitations may have impacted the scope and depth of the research. Future studies could seek additional resources to conduct more extensive investigations and analyses. Bias and subjectivity: despite efforts to minimize bias, researchers’ subjectivity and potential biases in data interpretation and analysis cannot be entirely eliminated. Researchers should acknowledge and address their own biases transparently. Ethical considerations: the study may have encountered ethical challenges related to participant consent, confidentiality and cultural sensitivity. Future research should prioritize ethical guidelines and considerations to ensure the protection and well-being of participants. Addressing these limitations in future research endeavors can contribute to a more comprehensive understanding of the role and impact of entrepreneurship education in multicultural Islamic educational settings.

Practically, the study informs educational institutions, especially pesantren, about the benefits of integrating entrepreneurial spirit and multicultural values into their curriculum and pedagogical approaches. It offers insights into effective strategies for fostering entrepreneurship, innovation and intercultural competence among students.

The integration of entrepreneurial spirit and multicultural values in Islamic education has broader societal implications. It cultivates a generation of socially responsible and inclusive leaders capable of addressing global challenges with creativity and empathy. By promoting cultural understanding and collaboration, it contributes to building more harmonious and resilient communities.

This study is original in its comprehensive exploration of the intersection between entrepreneurial spirit and multicultural values in Islamic education, particularly within the context of pesantren. It offers fresh insights into how these dimensions can be integrated synergistically to enhance educational practices and outcomes.

This paper seeks to understand how a new elite, known as the cork aristocracy, emerged in the Bordeaux wine field, France, between 1850 and 1929 as wine merchants replaced aristocrats. Classic class and status perspectives, and their distinctive social closure dynamics, are mobilized to illuminate the individual and organizational transformations that affected elite wineries grouped in an emerging classification of the Bordeaux best wines. We build on a wealth of archives and historical ethnography techniques to surface complex status and organizational dynamics that reveal how financiers and industrialists intermediated this transition and how organizations are deeply interwoven into social change.

Expanding on the real-world financial market framework and considering the current market turmoil, with cryptocurrencies (where contracts for difference (CFDs) are extremely common) (Hasso et al., 2019) displaying unprecedented volatility, the authors aim to test in an online laboratory setting whether displaying a risk warning message is truly effective in reducing the level of risk taken and whether the placement of this method makes a difference.

To explore the impact of risk disclosure framing on risk-taking behavior, the authors conducted an online pair-wise lottery choice experiment. In addition to manipulating risk awareness through the presence or absence of risk warning messages of varying intensity, the authors also considered dynamic inconsistency, cognitive ability and questionnaire-based financial risk tolerance (FRT) scores. The authors aimed to identify potential relationships between these variables and experimentally elicited risk aversion. The authors' study offers valuable insights into the complex nature of risky decision-making and sheds light on the importance of considering dynamic inconsistency in addition to risk awareness and aversion.

The authors' results provide statistical evidence for the efficacy of informative and very salient messages in mitigating risky decision, hinting at several policy implications. The authors also provide some statistical evidence in support of the relationship between cognitive abilities and risk preferences. The authors detect that individual with low cognitive abilities scores display great risk aversion.

This study investigates the impact of risk warning messages on investment decisions in an online laboratory setting – a unique approach. However, the authors go beyond this and also examine the potential influence of dynamic inconsistency on decision-making, adding further value to the literature on this topic. To ensure a comprehensive understanding of the participants, the authors collect data on cognitive ability and FRT using questionnaires. This study provides a simple and cost-effective framework that can be easily replicated in future research – a valuable contribution to the field.

Mental health champions (MHCs) and young health ambassadors (YHAs) are two innovative public health interventions. MHCs are practitioners who work in schools and other youth settings and aim to be the “go to” person for mental health in these settings. YHAs are a linked parallel network of young people, who champion mental health and advocate for youth involvement, which was co-produced with young people across all stages of development implementation. This paper aims to identify the potential benefits, barriers and facilitators of these interventions.

Semi-structured qualitative interviews (n = 19) were undertaken with a purposive sample of n = 13 MHCs, and n = 6 YHAs, between June 2021 and March 2022. Interviews were audio-recorded, transcribed, anonymised and then analysed following a thematic approach. Ethical approval was granted by Newcastle University’s Faculty of Medical Sciences Ethics Committee.

The findings are organised under five key themes: motivating factors and rewards for MHCs and YHAs; outcomes for children and young people (CYP) and others; impact on youth settings and culture; facilitators of successful implementation; and implementation challenges and opportunities.

These findings are intended to be of relevance to practice and policy, particularly to those exploring the design, commissioning or implementation of similar novel and low-cost interventions, which aim to improve mental health outcomes for CYP, within the context of youth settings.

The interventions reported on in the present paper are novel and innovative. Little research has previously been undertaken to explore similar approaches, and the individual experiences of those involved in the delivery of these types of interventions.

This paper focuses on a project to work on the digital library of Arab children's culture for sustainable development (DLACSD).

This project claims to link the past, present, and future by creating a platform that can grow to include not only works by adults but by children who inspire adults with their imagination and the joys they bring to the world.

This project addresses in phases the different aspects of the problem of the lack of material for Egyptian/Arab children at different stages in Arabic on the internet (with copyright law in mind). It is time to fill this gap by having a rich repository of stories, plays, games and songs for children in Arabic in a digital library to enrich the life of the child and to inform the world that much that is worthwhile is available in Arabic for parents, teachers, and children to enjoy.

Through reading samples of the works by Abdel-Tawab Youssef (1928–2015) by using the Dublin Core Elements, it will be informative to see how his writings address the United Nations Goals of Sustainable Development way before these Goals were discussed.

Writers for children, librarians, teachers, psychologists, literary critics, illustrators, and parents need a platform that makes material available to promote children’s culture in the Arab world and to introduce the world to what is of value for children in Arabic.

Currently, communication brings the world together and although the social media and the new technology have introduced problems that are serious, to say the least, collaborators on all levels must play an active role in redressing the social wrongs, especially those affecting children.

This ongoing project by members of a team who believe in interdisciplinarity and multidisciplinarity has taken the first step to create and develop (DLACSD).