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This article investigates the implementation of a compliance programme (CP) in terms of how practitioners conceive of and execute the responsibilities arising from this corporate governance mechanism.

This study involves a practice lens approach forms the case study analysis and interpretation, involving both interviews and documentary materials collected from an Italian company with prolonged compliance experience. Schatzki's (2002, 2010) practice organisation framework guides the interpretation of CP as a practice organised by rules, practical and general understandings and teleoaffective structures.

CP practice evolves over time. A practical understanding of daily actions required to accomplish the CP and a general understanding of the responsibilities connected with the CP, such as the attitudes with which the CP is performed, are mutually constitutive and jointly favour this evolution. Dedicated artefacts – such as IT platforms, training seminars and compliance performance indicators – help spread both of these types of understanding. These artefacts also align practitioners' general understanding with the CP's teleoaffective structures imposed, including the CP's assigned objectives and the desired reactions to them.

The findings have theoretical and practical implications by revealing the relevance of practitioners' understanding of corporate governance mechanisms in their implementation processes.

This study reveals the potential benefits of practice lens approaches in corporate governance studies. It responds to the call for qualitative studies that demonstrate corporate governance as implemented in daily activities.

The aim of this research was to understand how governmental stakeholder engagement facilitates the sustainability of industrial engineering (IE) projects. A model for governmental stakeholder engagement activities is presented.

The authors relied on a single-case study of a mining project in Northern Europe, where a novel collaboration and engagement approach with governmental stakeholders was piloted in the project's front-end phase. The analysis focused on the collaborative practices through which the IE project investor engaged governmental stakeholders during the project's front-end phase and how the engagement contributed to solving challenges in the early planning and permitting process and achieving project plans that balanced economic, social and environmental aspects.

The findings show how four collaborative engagement practices reduced uncertainty and equivocality related to the legal sustainability requirements, enabled the development of sustainable design solutions and overall accelerated the permitting process without compromising the quality of final project plans.

The findings can be used to plan governmental stakeholder engagement and understand related challenges that need to be overcome. The study highlights the need to develop established practices and guidelines for governmental stakeholder engagement.

This study complements prior research on stakeholder engagement and project sustainability by developing an understanding of how governmental stakeholder engagement can be a key mechanism enabling the sustainability of IE project's end product. This research contributes to stakeholder theory by elaborating on a new stakeholder role, intermediary stakeholder.

The purpose of this study is to identify the practices used by service providers to manage the customer service experience (CSE) across multiple phases of the customer journey in a business-to-business (B2B) setting.

This study comprises an ethnography that investigates in real time, from a dyadic perspective, and the CSE management practices at two service providers operating in knowledge-intensive service industries over a period of eight months. Analytically, the study concentrates on critical events that occurred in phases of the customer journey that in some way alter CSE, thus making it necessary for service providers to act to keep their customers satisfied.

The study uncovers four types of service provider practices that vary based on the mode of organization (ad hoc or regular) and the mode of engagement (reactive or proactive) and based on whether they restore or bolster CSE, including the recurrence of these practices in the customer journey. These practices are conveniently presented in a circumplex typology of CSE management across five phases in the customer journey.

This paper advances the research in CSE management throughout the customer journey in the B2B context by showing that CSE management is dynamic, recurrent and multifaceted in the sense that it requires different modes of organization and engagement, notably during interaction with customers, in different phases of the customer journey.

The circumplex typology acts as a tool for service providers, helping them to redesign their CSE management practices in ongoing service and dialogical processes to keep their customers more engaged and satisfied.

This paper is the first to infuse a dyadic stance into the ongoing discussion of CSE management practices in B2B, in which studies to date have deployed only provider or customer perspectives. In proposing a microlevel view, the study identifies service providers' CSE management practices in multiple customer journey phases, especially when the situation becomes critical.

This study aims to provide the history and overview of the major categories of physical education (PE) assistance that Japan has provided to other countries by extracting the major categories from the various materials.

This study is divided into two phases, Phases 1 and 2. Surveys and analyses were further conducted. In Phase 1, a web browser-based survey was conducted to ascertain the major categories of PE assistance that Japan has provided to other countries. The practices and projects investigated were classified inductively, and the major categories were extracted. In Phase 2, a literature review was conducted to organise the history and overview of each category extracted in Phase 1.

Six major categories were extracted: (1) dispatch of Japan Overseas Cooperation Volunteers engaged in PE assistance, (2) assistance through training for those involved in PE, (3) revision or formulation of a PE curriculum, (4) preparation of textbooks or instructional materials for PE, (5) organising sports event and (6) maintenance of PE equipment and facilities.

Japan has a long history of providing PE assistance to other countries. However, historical materials on the practices and projects of PE are becoming scattered. Little literature addresses this gap, which this study seeks to address. This study can help policy makers in other countries, who can use Japan’s PE assistance practices and policies for reference, to assist them in formulating their own policies.

Despite the gains that have been made by adopting contemporary theories of practice in entrepreneurship studies, the field still lacks a comprehensive practice theory of entrepreneurial learning. In this article, we develop a practice theory of entrepreneurial learning by elaborating on the relations between practicing, knowing and learning.

Using a video ethnography of a two-day “Startup Weekend for Refugees” event in Amsterdam, our aim is to further theorise the relational, material and embodied nature of entrepreneurial learning through analysing video fragments of naturally occurring practices.

Our findings demonstrate that entrepreneurial learning transpires through, and is emergent from, practices and their relations. On the one hand, practitioners learn to competently participate in various practices by sensing, observing and experimenting with the meaning of others' gestures and utterances. On the other, the learning of new opportunities for value creation emerges as practitioners connect various practices to one another through translation.

This article contributes by illustrating and explaining real-time instances of learning to develop a practice theory of entrepreneurial learning. This contributes to the literature by detailing the relations between learning, knowing and practising entrepreneurship, which leads to a novel alternative to existing individual- and organisational-level learning theories.

The literature on the past triggering learning in strategy practice is scant. To fill this gap, this study aims to examine the meaning of the past to learning in strategy practice and expands on the strategy-as-practice (SAP) literature. Understanding the relationship between the past and learning in strategy practice is important because learning is what keeps strategy practice in motion and remains in place, even if organizations and strategy practitioners change.

The authors used a longitudinal case study design combined with historical methods to examine how the past is embedded in present strategy practice. To capture learning in strategy practice over time, the authors applied a four-stage methodology in our analysis of document and interview data.

The authors identified four dimensions of the past embedded in the present strategy practice. These dimensions emerged from the analysis of the interviews and document data. The study’s results showed that the past appears in structures and routines, materiality, positioning and reflecting over repeated rounds of strategic planning. According to the study’s results, reflecting on strategy practice draws on past structures and routines, positioning and materiality. The past facilitates reflecting and reflecting on the past enables learning in strategy practice.

The authors constructed a conceptual model and showed that in strategy practice, reflection triggers learning. The authors contributed to theory development by demonstrating how the past is embedded in present strategy practice and is available for use by strategy practitioners. The authors showed that strategy practice is a continuous learning process.

Tawarruq (Islamic commodity financing) has evolved as the most ubiquitous concept in Malaysia’s Islamic banking industry. Nevertheless, the extensive use of tawarruq has invoked a number of Sharīʿah (Islamic law) concerns in its practice. This study aims to investigate the Sharīʿah non-compliant (SNC) phenomena in the practice of tawarruq financing in Malaysia.

This study adopts qualitative research methodology, combining both descriptive and content analysis. A self-administered questionnaire was distributed to 16 Malaysian Islamic commercial banks to unveil the Sharīʿah non-compliance issues in the application of tawarruq in Islamic banks (IBs) in Malaysia.

The study found that some practices of tawarruq in Malaysia might not comply with the Sharīʿah, mainly due to the improper sequencing of contracts. The study also discovered that IBs adopt different approaches in dealing with SNC events and the income derived therefrom. Finally, the study noted the influence of board of director/management on certain Sharīʿah decisions particularly on the treatment of non-ḥalāl (impermissible) income.

The findings of the study serve as a reference to industry players and regulators in formulating a Sharīʿah non-compliance risk management framework for tawarruq practices.

The survey on SNC issues in tawarruq practice constitutes the first of its kind in the existing literature.