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This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.

“It should also be noted that the objective of convergence and equal distribution, including across under-performing areas, can hinder efforts to generate growth. Contrariwise, the objective of competitiveness can exacerbate regional and social inequalities, by targeting efforts on zones of excellence where projects achieve greater returns (dynamic major cities, higher levels of general education, the most advanced projects, infrastructures with the heaviest traffic, and so on). If cohesion policy and the Lisbon Strategy come into conflict, it must be borne in mind that the former, for the moment, is founded on a rather more solid legal foundation than the latter” European Commission (2005, p. 9)Adaptation of Cohesion Policy to the Enlarged Europe and the Lisbon and Gothenburg Objectives.

This study examines 117 verbs associated with 2,872 learning objectives, and 377 questions taken from 24 textbooks across the accounting curriculum. To determine the level of cognitive ability associated with the individual learning objectives I analyzed the verbs based upon Bloom's Taxonomy. To reach across the accounting curriculum I chose texts from Financial Accounting, Intermediate Financial Accounting, Advanced Financial Accounting, Managerial Accounting, Cost Accounting, and Auditing. Results of the analysis found that the authors used verbs at the lower learning levels of the cognitive domain. The verbs used by the author teams depend upon individual preference rather a specific segment of the cognitive domain. In addition, as the student progresses through the accounting curriculum some topics in upper level textbooks use learning objectives at the same level as in introductory level textbooks.

The present study considers how clothing and shoe retailers in New Zealand, Portugal and Hungary manage promotion campaigns and looks at the objectives that are most important to these retailers as well as the marketing activities that are undertaken to reach these objectives. Change‐of‐season sales are found to be the most frequently used sales type by the retailers studied and these sales are linked with objectives of moving a volume of stock and activities such as co‐ordination of media across all forms. Secondary sales types include Christmas and general sales, and these are linked with other promotional objectives and activities such as increasing profit and dollar sales, and stock management.

Processes, in practice, may involve more than one quality characteristic that are of interest. It is quite possible for such quality characteristics to not be independent of each other since the magnitude of one of the characteristics may influence the magnitude of the other characteristics. Under this setting, it is of interest to determine the optimal settings of the process parameters (usually the process mean and the process standard deviation of each quality characteristic) under various objectives. Some of the objectives may be conflicting to each other. In general, it may be possible for the decision-maker to prioritize the objectives. Using such a prioritized scheme, it is of interest to determine the optimal settings of the process mean and standard deviation for each quality characteristic that is being monitored. Such solutions could be labeled as “satisficing” solutions. Sensitivity analyses of the decision variables to the chosen objectives and parameter values are also investigated.

Strategists long have advocated for incorporation of SMART objectives into communication campaigns but have failed to consider diversity, equity, and inclusion (DEI) as essential components. While the five elements of specificity, measurement, audience, realism, and time provide direction for the organization's success, non-DEI thinking often leads to unidirectional messaging which harms stakeholders and ultimately, organizations. By adopting SMART + IE objectives, campaign planners can ground the five SMART components with conversations about inclusion and equity so that the organization–public relationship does not become one-sided. Shifting from organization-centric efforts to socially responsible ones not only recognize traditionally marginalized community stakeholders, but it lifts their voices and participation in public relations programming. Incorporating DEI thinking as an organic element of the SMART + IE mindset could result in authentic action for moving public relations practice forward.

This research reviews numerous studies of the relationship between consumer knowledge and external search in conventional marketing channels to investigate differences among these studies that have produced conflicting results. The findings provide a benchmark for future researchers and practitioners seeking to gain insight into consumer information search processes unfolding in the new environment of online, mobile, and social networking channels.

A meta-analysis of an extensive array of empirical studies of the relationship between consumer knowledge and external information search was conducted. Regression analysis was used to test whether certain characteristics in the studies can explain variability in the effect sizes in which effect sizes are entered as dependent variables and moderators as independent variables.

Objective and subjective knowledge tend to increase search, while direct experience tends to reduce search. Consumers with higher objective knowledge search more when pursuing credence products. However, they search relatively less when pursuing search products. Consumers with higher subjective knowledge are much more likely to search in the context of experience products, but as is the case for objective knowledge having little effect on search for experience products, subjective knowledge has no significant effect on information seeking for search products. In addition, objective knowledge facilitates more information search in a complex decision-making context while higher subjective knowledge fosters more external information search in a simple decision-marketing context. Finally, the findings indicate that the knowledge search relationship reflects strong linkage in the pre-Internet era.

Relatively little is known about how the relationship between knowledge and information search varies across different types of products in simple or complex decision-making contexts. This study begins to fill this gap by providing insight into the relative importance of objective knowledge, subjective knowledge, and direct experience in influencing consumer information search activities for search, experience, and credence products in simple or complex decision-making contexts.

The contemporary business world has been facing mounting criticism for quite a long time. The accusations relate to the short-sightedness of business decisions, strategies oriented solely to profit-making, hostile takeovers, a focus on cost reduction, employee redundancies, etc. This has led to a decline in trust towards business executives, as shown, for example, by the 2016 GfK Trust Index based on research conducted in 27 countries, including 13 European ones. According to the survey, managers and entrepreneurs are ranked 22nd out of 32 professions analysed (Trust in Professions, 2016). This relatively low level of trust in business managers, coupled with the new challenges created by a changing business environment which managers must cope with in order to stay in the market, means that contemporary companies have to change. Corporations are increasingly being challenged as to their function in society. Entrepreneurs must face the challenges connected not only with increasing competition or the development of new technologies, but also growing social expectations. This means that companies today must be managed not only effectively, but also responsibly. This chapter will present the findings of research on the place of sustainability marketing activities in the system of goals for contemporary organizations. To begin with, market trends will be discussed, which in today’s world to the greatest extent influence the marketing strategies of small and medium-sized enterprises in the food and drink sector, as well as the challenges such companies face nowadays. Next, a change in the significance of the strategic goals that these companies set for themselves will be discussed. The final part of the chapter will focus on sustainability aspects in the strategies adopted by SMEs.

There have been numerous extensions of the maximum covering location problem that has been developed in the last decade to deal with facility location. Most of the research, however, addresses a single attribute or objective. In the case when a single criterion such as minimizing average response time to access a service facility is insufficient to address the interests of the decision maker, multiple objectives must be employed. Qualitative factors like customer service and market demand as well as quantitative factors like distribution and operating costs need to be appropriately weighted and used in a mathematical programming model. We develop a multi‐objective model for a service facility location problem that simultaneously sites facilities and allocates demand for products from different customer zones. We apply this model to “real‐world” data and show the practical advantages of using this model to solve capacitated service logistics problems.

This chapter presents five differentiated models of curriculum, each designed with templates created from learning theories. The discipline of distributed leadership is chosen to develop a cognition-based curriculum, a behavior-based curriculum, a performance-based curriculum, a values-based curriculum, and collectively arranged into a competency-based curriculum. The research literature frames the attributes of a competency-based curriculum on psychological competence.

In this chapter, curricula are developed to demonstrate the process of adapting theories of learning, instruction, and environment into design templates with which to differentiate the dimensions and components of a curriculum. In these curricula, multiple conceptual frameworks are employed to translate the content and structure of the discipline into instructional objectives, instructional engagement, instructional experience, and instructional environment to align the instructional processes with the intended learning. For these demonstrations, the discipline of organizational leadership is chosen due to the multidimensional structure of this discipline and the opportunities it presents to differentiate the curriculum and learning. Each component of the curriculum adapts an appropriate framework to align and interconnect the instructional processes into an optimized learning experience. The result is curricula that have a coherent flow horizontally across the components for each outcome as well as interconnectedness vertically between the outcomes. This approach creates coherence, alignment, and interconnectedness to the curricula and order to the learning process for the learners.

This methodology is applied to design the curriculum for five instructional modules. Module 1 focuses on dualistic thinking developed through a cognition-based curriculum. Module 2 presents a multiplistic learning experience through a behavior-based curriculum. Module 3 presents relativistic learning through a performance-based curriculum. Module 4 delivers complex learning through a values-based curriculum. Module 5 compiles these four modules into a competency-based curriculum model.

Each of these modules employs a unique set of theories to configure the components of the curricula to reflect the structure of each discipline. The use of each theory is explained and demonstrated in the design process.