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Entrepreneurship development is known as a key enabler of economic development, hence it has been contemplated in the strategic plans of various countries. Iran is no exception in that regard, since developing entrepreneurship has been emphasized in the country's third and fourth development plans, in order to tackle the increasing rate of population growth and unemployment. Now, as the fourth development plan has come to its end, it is necessary to evaluate the policies and programs related to entrepreneurship. The purpose of this paper is to assess the entrepreneurial development plans of this important Middle East country to provide a benchmark of influential policies on entrepreneurship development at both macro and micro level and to evaluate them accordingly.

Quantitative methods, namely survey and questionnaire distribution among experts dealing with entrepreneurship subjects have been used as the main method for data collection.

The results reveal that influential entrepreneurship policies at both macro and micro levels are not generally forward‐looking and supportive of entrepreneurship development. Therefore, some suggestions have been provided to develop these policies.

The paper presents findings of research which come from a rapidly‐growing, developing country, which can provide better insights from a less‐explored context and further add to the body of knowledge.

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.

This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.

Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).

The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.

The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.

Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.

The dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.

This study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.

Sustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.

Sustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.

This study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.

The purpose of this paper is to examine the macro-, meso- and micro-level approaches to building sustainability in Ghana's timber, cocoa and goldmining industries s Ghana works to align sustainability efforts with the sustainable development goals proposed by the United Nations.

Using qualitative content analysis, a synthesis of contemporary literature on Ghana's timber, cocoa and gold mining industries was conducted to provide a descriptive evaluation of sustainability efforts in those industries.

At the macro-level, Ghana continues to invest in infrastructure, privatize industries and develop an urban development agenda to encourage foreign direct investment (FDI); improved forest management and green building policies and reduction of galamsey are also implemented. At the meso-level, the timber industry encourages land reclamation and green building technologies; the cocoa industry works to replenish lost trees, develop supply-chain partnerships, and encourage certifications; the goldmining industry works to regulate informal mining and reduce galamsey and the use of toxins in exploration. At the micro-level, alignment has developed between the micro- and meso-levels in the timber and cocoa industries, whereas micro-level players in the timber industry are less successful, given its large, unregulated informal sector.

Existing literature is missing discussion on the alignment of macro-, meso- and micro-level approaches to sustainability in Ghana's timber, cocoa and gold mining industries with attention to the United Nations' Sustainable Development Goals as the premise for the work.

Developing macro queries in software systems is a complex task for many users. Geographical information systems (GIS) are large software systems that require much effort to develop expertise in. A functional programming design approach has a number of distinct strengths that can be represented in a graphical query language interface to aid users in macro query development. A visual functional query language (VFQL) for Geographical Information Systems is presented and its strengths and weaknesses discussed. The system is based on a visual functional programming design approach. This offers a consistent, non‐procedural, strongly typed environment where users can develop their own higher order functions. The approach integrates functional programming, visual programming and knowledge and rules. VFQL’s effectiveness is evaluated compared with a text based command language for GIS macro query development. The results of an experiment indicate that users could develop solutions to simpler tasks more quickly and with fewer errors than a comparative text based command language. On more complex tasks there was no significant difference. From this we deduce that VFQL demonstrates certain design features to help the development of macros or small programs for users but that the complexity of the problem in difficult tasks is likely to be the most important determinant of the error rate and time to complete the task.

The research aims to describe the foundation of healthcare organizations’ past and present sustainability endeavors; describe the direction of a health-care organizations’ sustainable development; reveal and characterize what determines the foundation and direction in a public health-care sector; and provide some insights into social marketing for sustainability endeavors.

Based on a semi-inductive approach, judgmental sampling was applied to select relevant health-care organizations. Informants were identified according to their knowledge of their organizations’ sustainability initiatives.

Offer insights into the foundation of sustainability endeavors and the direction of sustainable development for upstream social marketing in the studied public sector. The social marketing perspective is a common factor of relevance for the studied public hospitals.

The foundations of sustainability endeavors undertaken across the studied health-care organizations have not so far been homogenous. The direction of sustainable development has also varied across the studied public healthcare organizations and there is a need to move beyond individuals and shift from a micro to a macro/structural environment of sustainable development, so as to observe the effectiveness of any social marketing intervention.

This study highlights the importance of applying an upstream social marketing approach and programs, as part of a social marketing strategy, to promote and stimulate sustainable change in health-care organizations.

Contrary to the common sense predominating in many societies nowadays regarding sustainability endeavors and sustainable development, we conclude that neither the foundation of such endeavors nor the direction of sustainable development has progressed adequately in the studied public healthcare sector. As social marketing is intended to benefit society and foster social change, the macro level of intervention of the upstream approach clearly reveals its usefulness in the public health area.

Reveals two axes based on a social marketing approach. One is of micro and macro determinants characterizing the direction of sustainable development in a public sector. Another is of homogeneous and heterogeneous foundations of sustainability endeavors.

Addresses the theoretical foundation of training and development, and attempts to develop and test empirically a macro model of training and development based on a systems approach. Emphasizes the importance of management’s perception of training and development and organizations’ gains and return on investment. The results provide support for the proposed macro model. The macro model makes it possible to trace the determinants of outcome indicators along both the input and process variables. Each of the output indicators are related to a unique set of inputs and process indicators. Infers that organizations need to focus on the set of input and process indicators that relate to the output indicators most desired. Supports the classification of the study indicators (i.e. input, process, output). The factor analysis produced a clear factor loading, each set of indicators loaded clearly on one factor.

This paper aims to describe the product development process (PDP) of companies in the textile industry, seeking to understand the dynamics of their management from different actors along the production chain.

Qualitative empirical research adopted a multiple case studies design in five large Brazilian organizations, each representing a link in the production chain.

Textile PDP follows structured steps. However, it is still an informal process. The use of methodologies and tools for decision-making and control gates throughout the process is limited. Performance indicators do not cover all dimensions of the PDP since sales and profit are the main parameters for assessing projects. The predevelopment macro phase varies according to the product type and the company's business model, whereas the postdevelopment macro phase is nonexistent. PDP projects are executed through collective efforts of multiple departments in cross-functional teams, except for the commodities firms.

The study allows managers of Brazilian textile companies to understand the best practices in the PDP and those that require more attention, taking into account different business models and sectors of the production chain.

Our results contribute to the literature and practitioners by providing an overview of PDP management in the textile industry, covering its different production chain actors, types of projects and companies' characteristics.

This research aims to demonstrate how the circular economy is employed to drive the sustainability of the tourism industry in Krabi, Thailand, through the concept of mindful consumption and service-dominant logic (hereafter S-D logic).

A seven-year longitudinal study (2013–2020) was conducted through four studies from different perspectives, including macro, meso and micro levels of development in Krabi province.

Krabi tourism stakeholders have collaborated to co-create green culture and behavior whereby the value network among stakeholders plays an important role in driving the circular economy in practice.

This study provides an understanding of how the circular economy society has been co-created. However, further research should be conducted in other tourism cities by focusing on the key success factors that drive the circular economy.

The longitudinal study with multi-perspective micro, macro and meso levels of development in this study has shed the light on how the circular economy (CE) policy can be turned into practice.