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Expectations regarding the participation of management accountants (MAs) in the promotion of sustainability of multinational enterprises (MNEs) have been poorly realised. This raises the question of whether MAs are invited to join in sustainability promotion or does sustainability not fit the perceived professional role of MAs. We suggest that the development of individual-level engagement of corporate sustainability is required for MAs to start contributing to corporate sustainability.

We utilise the psychological ownership theory to investigate how MAs’ professional role could develop to incorporate advancing sustainability. Our qualitative study is based on 32 interviews conducted in seven local business units of three different technology-oriented MNEs.

We reveal features connected to the professional role of MAs that may impede the activation of the routes to psychological ownership of corporate sustainability, thus undermining their involvement in corporate sustainability enhancement. Moreover, we show that MAs’ own perceptions of their professional role may impede the stimulation of the routes.

From a managerial viewpoint, our study helps readers to understand how the routes to psychological ownership of corporate sustainability could be cultivated in the development of the future role of MAs. It also gives input for MA professional organisations and MA professional education providers to develop conditions that foster sustainability thinking among MAs. Moreover, by integrating the examination of MAs’ professional role with the psychological ownership theory, we broaden the theoretical scene both in management accounting and in business sustainability research.

To further extend the understanding of multidimensional engagement of stakeholders embedded in service systems, the purpose of this paper is to explore the antecedents that constitute stakeholder engagement in inter-organizational service ecosystems where stakeholders co-create innovations over time.

An explorative, longitudinal case study design is employed to analyze stakeholders’ engagement in co-innovation in an inter-organizational service system in an engineering context.

The study identifies eight antecedents for stakeholder engagement in innovation in the context of a B2B environment. Building on related engagement research, the empirical data show how stakeholder engagement is influenced at both individual and organizational levels by the antecedents friendship, common experiences, self-representation, trust, a common goal, resource dependency, level in the hierarchy, institutional arrangements, and local proximity.

The paper extends current understanding of engagement and illuminates stakeholder engagement on a micro level, addressing four key issues for stakeholder engagement in a service ecosystem. How can stakeholder engagement be maintained over time? Does stakeholder engagement at specific hierarchical levels enhance or hinder inter-organizational co-innovation? Is strong engagement necessary for innovation activities? Are the different engagement antecedents linked?

To promote the cultural communication and art appreciation of Inscriptions and calligraphy which are important cultural heritages in China, with a broad crowd base and educational appreciation value, by using digital humanities methods and technologies, the paper aims to discuss how to develop a new user-oriented knowledge base according to user needs for inscription rubbings research and appreciation.

The paper investigates user needs and current problems on the basis of status quo and summation of extensive service experience; validates the rationality of requirements and user scenarios with user research methods including focus groups, interviews and behavior observations; then designs and develops the technical solution of data process, knowledge base construction and service platform through experimental research methods based on agile project management.

The paper proposes a new reading mode for browsing and appreciation inscription rubbing works, a diverse knowledge-integrated knowledge organizational structure, a systematic user experience and service guiding framework which can be widely applicable to the development of other cultural heritage knowledge bases. Apart from that, the paper puts forward intelligent service development goals for the future.

The paper proposes a new reading mode with the overall functions and user experience design and development for browsing and appreciation inscription rubbing works, a diverse knowledge-integrated knowledge organizational structure, a systematic user experience and service guiding framework which can be widely applicable to the development of other cultural heritage knowledge bases. Apart from that, the paper puts forward intelligent service development goals for the future.

The construction industry has considerably evolved in the recent two decades due to the emergence of sustainability, lean construction (LC) and building information modelling (BIM). Despite previous research efforts, there is still a gap concerning the multidimensional nature of their integration. Hence, this study aims to fill the mentioned knowledge gap through exploring and comparing the challenges, enablers, techniques as well as benefits of integrating LC with BIM and sustainability in building construction projects.

A systematic literature review was conducted to fulfill the purpose of this study.

The findings reveal and compare the challenges, enablers, techniques and benefits of integrating LC with BIM and sustainability in building construction projects. The results suggest that there are eight common challenges for integrating LC with BIM and sustainability, including high initial cost, lack of collaboration, lack of professionals and lack of compatible contractual framework. The discovered challenges, enablers, techniques and benefits seem to be mostly routed in people. The findings also suggest that the synergistic benefits of integrating LC with BIM and sustainability can overcome the common challenges (safety, reliability, productivity, collaboration and quality) in construction projects.

The findings contribute to the literature and practice concerning the integration of LC with BIM and sustainability by exploring, comparing and discussing the relevant challenges, enablers, techniques as well as benefits. Moreover, the findings reveal the significance of the development of people in construction industry, besides processes and technology, as people are always subject of activities in construction while processes and technology are always objects.

In March 2020, with only two working days’notice the French national education system went online due to the coronavirus pandemic. This study explores the relationship between the move to distance learning, the teaching practices employed and the socio-economic context of the learners in French schools during this period. We ask how far the changes in teaching practices during the coronavirus crisis were influenced by the social context of teaching. And to what extent this context influenced the focus of the pedagogical continuity those teachers set up.

A review of the literature situates the study within the field of mathematics teaching practices. The study was carried out through a multidimensional analysis using multiple correspondences of the responses of 368 French secondary school mathematics teachers to an online questionnaire.

We found that the unprepared move to distance learning impeded the employment of dialogic practices. The socio-economic situation of the teaching was identified as a determining factor in the teachers' different interpretations of the term pedagogical continuity. Whilst those working in more deprived areas tended towards practices which focused on maintaining pupils' links with school, consolidation of knowledge and providing social/affective support, those teaching a more privileged public favoured tools and practices which allowed them to focus on the disciplinary content of their teaching.

The challenge of maintaining dialogic activities – teacher education to combat inequalities.

A quantitative study of mathematics teachers providing pedagogical continuity through distance learning for the duration of the crisis.

Service design is a multidisciplinary approach that plays a key role in fostering service innovation. However, the lack of a comprehensive understanding of its multiple perspectives hampers this potential to be realized. Through an activity theory lens, the purpose of this paper is to examine core areas that inform service design, identifying shared concerns and complementary contributions.

The study involved a literature review in two stages, followed by a qualitative study based on selected focus groups. The first literature review identified core areas that contribute to service design. Based on this identification, the second literature review examined 135 references suggested by 13 world-leading researchers in this field. These references were qualitatively analyzed using the NVivo software. Results were validated and complemented by six multidisciplinary focus groups with service research centers in five countries.

Six core areas were identified and characterized as contributing to service design: service research, design, marketing, operations management, information systems and interaction design. Data analysis shows the various goals, objects, approaches and outcomes that multidisciplinary perspectives bring to service design, supporting them to enable service innovation.

This paper supports service design teams to better communicate and collaborate by providing an in-depth understanding of the multiple contributions they can integrate to create the conditions for new service.

This paper identifies and examines the core areas that inform service design, their shared concerns, complementarities and how they contribute to foster new forms of value co-creation, building a common ground to advance this approach and leverage its impact on service innovation.

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

This paper aims to investigate the in-company training according to the technologically demanding and safety-critical feature of the aircraft industry. This study addresses to the tension between the structured and the more incidental part of in-company learning in their training and learning environment.

Against the background of concepts of workplace learning from vocational training research and concepts of the safety management system from safety research, aircraft companies from England and Germany were visited. Data from interviews with training managers and trainees as well as non-participant observations are analysed.

The findings show that workplace vocational learning in this industry is guided by different measures to design the learning environment to prevent purely incidental and informal knowledge acquisition. However, the formalisation of informal learning process leads to a high expenditure of material, personnel and time resources. The findings show that trainers and training managers working together internationally creatively manage different training systems. The training activities are designed to convey the values of safety culture like responsibility, accuracy, transparent communication and reporting. The requirements of the safety management system are also met through the training.

Challenges and tensions in the actual implementation of the training activities could not be identified. The people interviewed were selected by the companies, so there is a risk that certain perceptions are over-represented.

The results show that the safety-critical industry needs its own pedagogical approach to workplace learning, which is not based on independent work processes in the workplace. Insights can be drawn for in-company training in other safety-critical industries too. However, to enable effective in-company learning, which at the same time strengthens the safety culture of the company, many resources must be used. The companies must consider all dimensions of work from the individual level to the work structure level.

This paper discusses the tension between formal and informal learning and shows the specific design of this tension on the basis of a concrete industry for the specific needs of this industry. The results lead to the realisation that the general discussion about workplace learning must be viewed in a differentiated way depending on the industry.

The purpose of this study is to critically review consumer knowledge in marketing and propose a future research agenda. Despite the many works that have examined this variable, given its strong influence on behaviour, it has generally been studied in association with other constructs, and no studies have focused on it in a specific way. Its definition, measurement and approaches to its role and usefulness are superficial and underdeveloped. After structuring and analysing the existing literature, the authors establish, (I) which aspects are of little use to the discipline, and (II) which research lines have the most potential and should be developed and studied in greater depth, to advance and complete the existing consumer knowledge framework.

A search was undertaken for documents in the main databases in which the term “consumer knowledge” appears in a marketing or consumer context, and a critical and reflexive approach was taken to analyse the main contributions and to structure them by content blocks.

Five main content blocks were identified. A set of research gaps were detected, mainly related to the lax conceptualisation of the topic, measurement problems and the scarcity of more useful works connected with business management, and several research lines are proposed that complement the existing framework to make it more complete and operational.

This paper offers a critical review and proposes a research agenda for one of the most used but little studied variables in the field of marketing, which may help academics and professionals in the discipline to continue developing useful theories and models.

El objetivo de este trabajo es revisar críticamente el conocimiento del consumidor en marketing y proponer una agenda de investigación futura. A pesar de los numerosos trabajos que han examinado esta variable, dada su fuerte influencia en el comportamiento, generalmente se ha estudiado en asociación con otros constructos, y ningún estudio se ha centrado en ella de manera específica. Su definición, medición y aproximaciones sobre su papel y utilidad son superficiales y poco desarrollados. Después de estructurar y analizar la literatura existente, establecemos (I) qué aspectos tienen poco uso para la disciplina y (II) qué líneas de investigación tienen más potencial y deben ser desarrolladas y estudiadas con mayor profundidad; para avanzar y completar el marco existente sobre conocimiento del consumidor.

Se realizó una búsqueda de documentos en las principales bases de datos en las que aparece el término “conocimiento del consumidor” en un contexto de marketing o consumo, y se adoptó un enfoque crítico y reflexivo para analizar las principales contribuciones y estructurarlas por bloques de contenido.

Se identificaron cinco bloques principales de contenido. Se detectó un conjunto de huecos de investigación, principalmente relacionados con la laxa conceptualización del tema, problemas de medición y la escasez de trabajos más útiles conectados con la gestión empresarial; y se proponen varias líneas de investigación que complementan el marco existente para hacerlo más completo y operativo.

Este documento ofrece una revisión crítica y propone una agenda de investigación para una de las variables más utilizadas pero poco estudiadas en el campo del marketing, lo que puede ayudar a académicos y profesionales en la disciplina a continuar desarrollando teorías y modelos útiles.

本文旨在对市场营销中的消费者知识进行批判性审视, 并提出未来的研究议程。虽然已有许多研究检验了该变量, 但由于其对行为产生强大影响, 通常会与其他结构变量一起研究, 而没有以特定方式专注于该变量。对其定义、测量以及其作用和用途的方法仍旧存在研究空白。通过对现有文献进行结构化分析后, 确定了以下两个方面：（I）哪些方面对该学科意义不大, （II）哪些研究方向最具研究潜力, 并且应该进一步深入发展和研究, 以推进和完善现有的消费者知识框架。

通过主要数据库检索市场营销或消费者背景下涉及“消费者知识”一词的文献, 采取批判性和反思性方法来分析其主要贡献, 并通过内容块对其进行结构化。

识别了五个主要内容块, 并发现存在一定程度的研究空白, 主要涉及该主题的概念松散化、测量问题以及与商业管理相关的有效研究的稀缺性。此外, 本文提出了几个研究线索, 这些线索为现有框架补充了信息, 使其更加完整且具备更强的操作性。

本文对市场营销领域中广泛使用但研究较少的变量进行了批判性评述, 并提出了相关研究议程。这一工作有助于学术界和专业人士继续发展实用的理论和模型。

The aim of this research is to increase the understanding of how strategic and long-term innovation efforts can be organised, operated and co-created within a project-based organisational setting.

A case study with a qualitative approach was chosen, showing a critical case with powerful examples rather than representative samples, to draw conclusions from. The analysis builds on the concept of absorptive capacity, which provides a multidimensional perspective on innovation activities in organisations.

The difficulties in orchestrating an interplay between innovation processes and the construction process in itself is presented. The study identifies effects from introducing new “innovation roles” as well as comprehending implications of collaborative contract forms for innovation.

Based on a single case study, and being an in-depth empirical study, a rich description of innovation processes is provided which contributes to generalisation on processes rather than outcomes. The use of the absorptive capacity construct also contributes to a theoretically informed research on innovation in construction.

The study provides valuable insights regarding how to conduct collaborative innovation in within the frame of construction projects.

The study of a novel organisational setup, where multiple innovation processes is integrated in a construction project with a partnering contract, provides an understanding on how a construction client can manage the interplay between innovation processes and the construction process in itself. Furthermore, flows of knowledge and effects from introducing new innovation roles are unfolded.