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In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

This study aims to add to the understanding of the interactive nature of brand love by using a multilayer perspective that incorporates individual, group and societal contexts.

The qualitative empirical study uses abductive reasoning. Its theories and conclusions are grounded in naturally occurring data from an online brand community. The approach revealed new interactive processes of brand love.

This study extends our understanding of the interactive nature of brand love by adopting a layered perspective incorporating micro- (individual), meso- (in-group), macro- (in-group vs out-group) and mega-layer (societal) social dynamics that complements the predominant focus on individual psychological processes. It challenges the linear, monodirectional trajectory approach to brand love, suggesting that brand love is in constant flux as individuals move across the layers in their identification with the brand.

This study provides data from one destination brand in Finland. Future studies could consider other types of brands and contexts in other countries and cultures.

This study shows brand managers that brand lovers can be divided into subgroups with distinct drivers of their love to which brand managers should attend.

To the best of the authors’ knowledge, this is the first attempt to describe the interactive nature of brand love through interactions between and within four layers of brand love. Furthermore, this study enhances our understanding of the contradictory aspects of brand love.

Drawing on information processing theory, the linkage between buffering and bridging and the ability on the part of procurement to resolve demand–supply imbalances is investigated, as well as contexts in which these strategies may be particularly useful or detrimental. Buffering may be achieved through demand change or redundancy, while bridging may be achieved by the means of collaboration or monitoring.

This study employs a hierarchical regression analysis of a survey of 150 Finnish and Swedish procurement and sales and operations planning professionals, each responding from the perspective of their own area of supply responsibility.

Both the demand change and redundancy varieties of buffering are associated with procurement's ability to resolve demand–supply imbalances without delivery disruptions, but not with cost-efficient resolution. Bridging is associated with the cost-efficient resolution of imbalances: while collaboration offers benefits, monitoring seems to make things worse. Dynamism diminishes, while the co-management of procurement in S&OP improves procurement's ability to resolve demand–supply imbalances. The most potent strategy for tackling problematic contexts appears to be buffering via demand change.

The results highlight the importance of procurement in the S&OP process and suggest tactical measures that can be taken to resolve and reduce the effects of supply and demand imbalances.

The results contribute to the procurement and S&OP literature by increasing knowledge regarding the role and integration of procurement to the crucial process of balancing demand and supply operations.

This article aims to examine how users' involvement in value co-creation influences the development and orchestration of well-being ecosystems to help tackle complex societal challenges. This research contributes to the public management literature and answers recent calls to investigate novel public service governances by discussing users' involvement and value co-creation for novel well-being solutions.

The authors empirically explore this phenomenon through a case study of a complex ecosystem addressing increased well-being, focussing on the formative evaluation stage of a longitudinal evaluation of Sweden's first support centre for people affected by cancer. Following an abductive reasoning and action research approach, the authors critically discuss the potential of user involvement for the development of well-being ecosystems and outline preconditions for the success of such approaches.

The empirical results indicate that resource reconfiguration of multi-actor collaborations provides a platform for value co-creation, innovative health services and availability of resources. Common themes include the need for multi-actor collaborations to reconfigure heterogeneous resources; actors' adaptive change capabilities; the role of governance mechanisms to align the diverse well-being ecosystem components, and the engagement of essential actors.

Although using a longitudinal case study approach has revealed stimulating insights, additional data collection, multiple cases and quantitative studies are prompted. Also, the authors focus on one country but the characteristics of users' involvement for value co-creation in innovative well-being ecosystems might vary between countries.

The findings of this study demonstrate the value of cancer-affected individuals, with “lived experiences”, acting as sources for social innovation, and drivers of well-being ecosystem development. The findings also suggest that participating actors in the ecosystem should utilise wider knowledge and experience to tackle complex societal challenges associated with well-being.

Policymakers should encourage the formation of well-being ecosystems with diverse actors and resources that can help patients navigate health challenges. The findings especially show the potential of starting from the user's needs and life situation when the ambition is to integrate and innovate in fragmented systems.

The proposed model proposes that having a user-led focus on innovating new solutions can play an important role in the development of well-being ecosystems.

Learning to be someone in today’s world requires training, knowledge, adaptive skills, differentiated skills, and mastery of instrumental and advanced technological tools to manage complex, new, and crucial problems that societies face. Citizens need to satisfy their basic needs, and they want to feel fulfilled. These are determinants of mental health/health, essential goods for the growth and evolution of humanity, and for the survival of the planet that shelters it.

The objectives of this chapter are: (1) reflect on the influence of mental health/health in high-level training processes, which require the student to mobilize physical and mental capabilities and functions; (2) realize to what extent the use of digital technology is an essential tool for learning and developing skills for higher education students; (3) addressing the question: Are higher education institutions (HEIs) and professors prepared for the challenges they face today? And, at the confluence of the previous three: (4) analyze the health/mental health interconnections, the use of digital technologies and training paths, as pillars of human development and the progress of societies.

In HEIs, there is evidence of the intersection of students’ learning abilities with the contexts that are favourable to them, namely, due to the possibility of finding space to create, develop potentials, acquire high-level knowledge and skills, present themselves to society as reliable, credible, and promising professionals for success in the organizations they form part of.

For the preparation of this exploratory and reflective chapter, the collaboration of some higher education teachers in the Autonomous Region of Madeira (RAM) was requested, also basing it on their own experience and knowledge acquired as a teacher, researcher, and expert in the field of mental health.

The perspective presented for reflection and analysis is limited by the look and the way we interrogate and interpret the realities where we operate, for these same reasons, imbued with subjectivity.

High failure rates characterise the experience of new entrepreneurial ventures in Nigeria and other emerging economies. Reliance on strategic tools such as entrepreneurial orientation (EO) is critical to the growth and survival of new ventures. This empirical study aims to deepen the understanding of the relationship between EO and performance of new venture logistics firms in Nigeria. It further explores the contingent effects of social capital and marketing capabilities on the hypothesised direct relationships from a transport industry perspective.

Managers of 650 new venture logistics service providers in selected Nigerian cities were Web-surveyed. Exploratory and confirmatory factor analyses were performed. Regression analysis was further performed. Common method variance and other validity checks were assessed.

The 469 valid responses showed a positive relationship between EO and new venture performance (NVP). Social capital and marketing capabilities positively moderate the direct relationship between EO and NVP. Managerial implications suggest that context-specific dynamics must be considered when making strategic EO decisions to aid firm growth and survival.

This study directly responds to the contingency approach recommendation of past studies (Anwar et al., 2022; Van Stel et al., 2021; Covin and Wales, 2019) using the logistics service and emerging economy context. It also introduces social capital and marketing capabilities as moderators.

This chapter presents a survey of education development in Oceania, a region of diversity held together by its commonalities, shaped by the largest ocean on the planet. The chapter outlines the regional contexts of Oceania and offers a brief historical overview of formal education. Oceania, like most regions, has struggled to mediate between global agendas and national and regional aspirations for sovereignty and self-determination. The chapter recounts ongoing efforts to navigate education in the post-colonial period, efforts to negotiate some of the aspirations of the Millennium Development Goals (MDGs), Education for All (EFA), and other global agendas of the early 2000s with, more recently, the Sustainable Development Goals (SDGs). In this survey, we hope to demonstrate collective efforts to respond to global agendas, to shape and strengthen regionalism, while maintaining sovereignty in a globalized world. We also highlight the evolving identities of the region, in particular the relationships between Australia and Aotearoa New Zealand and the Pacific countries that collectively make up Oceania.

Racism occurs in many ways and varies across countries, evolving and adapting to sociocultural history, as well as contemporary economic, political and technological changes. This chapter discusses the multilevel dimensions of racism and its diverse manifestations across multiracial societies. It examines how different aspects of racism are mediated interpersonally, and embedded in institutions, social structures and processes, that produce and sustain racial inequities in power, resources and lived experiences. Furthermore, this chapter explores the direct and indirect ways racism is expressed in online and offline platforms and details its impacts on various groups based on their intersecting social and cultural identities. Targets of racism are those who primarily bear the adverse effects. However, racism also affects its perpetrators in many ways, including by limiting their social relations and attachments, and by imposing social and economic costs. This chapter thus analyses the many aspects of racism both from targets and perpetrators' perspectives.