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The purpose of this study is to explore the awareness, perception and attitude of consumers from Georgia toward smart, active and intelligent packaging of food products.

This study is based on a quantitative research method using a survey questionnaire tool to gather data from consumers in Georgia.

The scope of the sample is restricted to only one developing country. Yet, the research results are still significant in creating knowledge about innovative food packaging from different country contexts and to understanding the acceptance of intelligent active packaging by consumers.

Intelligent packaging facilitates companies with their sustainability efforts by reducing waste and environmental impact. It increases the desirability of products as responds to customer demands and leads to consumer satisfaction. Intelligent packaging can increase trust in bioproducts; for example, it is possible to track and check or monitor the origin of a product and prove that the product producer has really manufactured a bioproduct.

The study contributes to the discussion of the applicability and use of packaging with enhanced features in the food industry. In this respect, the performed pilot study fills the gap in the packaging literature by investigating consumers’ perspectives on intelligent packaging in Georgia – a non-EU, post-soviet, developing country.

Neurodivergent employees have atypical needs that require distinctive leadership approaches. In this study, the specific nature of a relationship between neurodivergent employees and their neurotypical leaders is explored through the lens of the leader–member exchange (LMX) theory.

This two-phased qualitative study builds on 12 semi-structured interviews with neurodivergent employees and an unstructured focus group with 15 individuals with professional and/or personal interest in neurodiversity. The researcher spent almost 13 h listening to the lived experiences of research participants concerning neurodiversity and leadership.

Leaders who exhibit empathy and understanding were noted to provide greater support. The findings also highlight the complexity of neuro-inclusion in the workplace. Specifically, the delicate balance between accommodation and avoiding stigmatization is emphasized, addressing the concerns raised regarding the legal risks associated with neurodivergent inclusion. Additionally, the findings underscore the necessity for leaders to avoid patronizing behaviors while catering to the diverse needs of neurodivergent employees. This underscores the importance of supporting both neurodivergent employees and leaders navigating such challenges.

The findings help establish inclusive and accommodating employee relations practices that conscientiously address the requirements of neurodivergent employees while providing support for those in leadership roles.

This study constitutes a direct answer to recent calls to develop a more nuanced understanding of workplace neurodiversity, with a specific focus on neuro-inclusive leadership. Acknowledging that we still use inappropriate, old tools in new situations that require novel approaches to leadership helps set the agenda for future research in this area.

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.

Since the introduction of balanced scorecard by Kaplan and Norton in 1992, it garnered considerable research and practice attention across disciplines. Using bibliometric analysis, this study examines trends in balanced scorecard research in last 20 years and identifies future areas of research.

The Web of Science database was used to extract research papers from the 2003 to 2023 period with “Balanced Scorecard” as topic. The final sample consisted of 445 articles. Trends and patterns were analyzed using bibliometric analysis through research profiling and thematic analysis.

The findings reveal that BSC, spanning across disciplines, including business and operations, has enriched the theory and practice of BSC research. Analytical and survey methods were more prevalent than primary studies. Scholars from the USA and the UK have made noteworthy contributions to balanced scorecard research. Emerging themes include integrating human resources, sustainability, subjectivity in performance evaluation and non-financial performance indicators in BSC for better strategic decision-making.

The study would inspire researchers to generate new research questions and hypotheses and help in identifying gaps in the current knowledge base and areas where further investigation is needed. Managers would gain useful insights into performance management by studying the BSC research evolution to find a fit for modern-day industry needs.

The authors’ contribution fills the void by providing useful account of extent research over last 20 years using bibliometric analysis and motivate future research directions.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.