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Research on strategic alliances is concerned with two issues: continuation and reconfiguration. Building on prior research that examines the two issues separately, the paper studies them simultaneously. This paper aims to investigate how strategic alliances may exert the synergetic effect between dynamics and stability as well as to discuss the dynamic evolution process and influence factors of strategic alliances.

This paper describes the construction of a two-party evolutionary game model of alliance and partners. The model is used to analyze the evolution process of synergetic mechanism to determine when to terminate and when to continue with a partnership. Further, numerical simulation is used to quantify the results and to gain insight into the effects of various factors on the dynamic evolution of the synergetic mechanism.

This paper reveals several synergetic states of dynamics and stability in the alliances. The results show that synergy states are positively affected by the collaborative innovation benefits, alliance management capability, the intensity of intellectual property protection, liquidated damages and reputation losses, and negatively affected by the absorptive capacity of partners.

The study helps the alliance to achieve long-term development as well as to balance the paradoxical relationship. The results suggest that managers of strategic alliances should focus on building strong and long-term relationships in order to achieve high performance innovations. Managers should also pay close attention to their partners’ behaviors in previous alliances.

This paper provides new insights into the paradoxical relationship in alliance by revealing the evolution of synergetic mechanism between dynamics and stability. The results remind alliances to understand the relationship between dynamics and stability and to notice the influence factors of synergistic effects when they are making decisions.

The aim of this study is to understand the environmental benefits and economic savings associated with adoption of circular economy in the construction sector. The research findings will support different stakeholders and decision makers to develop business models based on responsible consumption of resources and build sustainable business models.

The research uses mixed methodology wherein inventory for life cycle assessment and life cycle costing for environmental and economic impacts is based on primary data using on-site visits for qualitative and quantitative data.

Different types of land transportation infrastructures are compared for their environmental impacts. It is found that bridges have the highest environmental impacts as compared to tunnels, roads and railways. Further, the results affirm the environmental and economic benefits of adopting circular economy practices.

This is one of a kind research that compares the environmental and economic tradeoffs of adopting circular economy in different types of land transportation infrastructures.

This article aims to identify and describe the research outcomes of studies that have employed the theoretical framework of lesson study (LS) in initial science teacher preparation programs. The focus is on the impact of LS on preservice teachers’ (PST) pedagogical and content knowledge, beliefs, routines and norms for professional learning and instructional practices.

A systematic approach was employed to compile pertinent literature by initially searching scholarly databases using specific keywords and phrases related to prospective science teacher preparation. Seventeen studies, encompassing both qualitative research and mixed-methods research, met the inclusion criteria and significantly contributed to the study’s findings. The authors independently conducted a coding process, applying a predefined code scheme based on Lewis et al.'s (2019) theoretical framework. The outcomes of the coding process were compared, and reliability tests were conducted to ensure the consistency of the coding.

In preservice science teacher (PSST) education, LS proves transformative, enriching pedagogical and content knowledge, shaping beliefs, fostering collaboration and influencing instructional practices. Its collaborative, reflective and iterative nature significantly contributes to the professional growth of preservice science teachers, preparing them for effective, student-centered teaching practices. Further investigation is warranted in the realm of LS, particularly concerning preservice science teachers and their beliefs.

This literature review on science PSTs is one of the pioneering efforts to employ the professional development framework crafted by Lewis et al. (2019).

This study aims to develop a self-reflection scale useful for teachers to improve their skills and to clarify the Japanese teachers’ characteristics during mathematics lesson observation (MLO). In MLO, it is important to understand the lesson plan in advance to clarify observation points, and we aim to develop a scale including these points.

Based on the pre-questionnaire survey, nine perspectives and two situations for MLO were extracted. From these, a questionnaire for MLO was created. The results obtained from 161 teachers were examined, and exploratory factor analysis was conducted. ANOVA was conducted to analyze the effect of differences across the duration of teaching experience on the identified factors.

We developed a self-reflection scale consisting of 14 items with three factors: [B1] focus on instructional techniques and evaluation, [B2] focus on proactive problem-solving lesson development and [B3] focus on the mathematical background of the learning content. While duration of teaching experience showed no effect, three factors of the self-reflection scale for MLO showed a significant effect. Further multiple comparisons revealed the degree of focus was [B2]>[B1]>[B3].

Teachers who use this developed scale may grasp the strengths and weaknesses of their own MLO, which leads to self-improvement. The perspectives emphasized in lesson observation are the same when creating lesson plans and implementing lessons, leading to lesson improvement. Furthermore, based on the characteristics of teachers revealed, new training programs regarding MLO can lead to higher-quality lesson studies.

The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

This study aims to address the effects of self-esteem and affective commitment on firm performance and whether these effects vary according to the gender and age of active entrepreneurial students.

This study uses a subsample from the Global University Entrepreneurial Spirit Students’ Survey (GUESSS) of entrepreneur students running their own businesses to perform a structural equation model (SEM) analysis to test the relationship between self-esteem (SE), affective commitment (AC) and firm performance (FP) moderated by the gender and age of entrepreneur students.

The results confirm that higher levels of entrepreneur SE are related to a higher assessment of AC and FP. A major effect of SE on AC was also observed among male respondents. Age was not related to an increase in AC. The effect of SE on AC and FP was lower among older students.

This study makes valuable contributions to the fields of entrepreneurship, psychology, gender and organizational behavior. This study presents empirical support for the theoretical framework using SEM, presenting initial insights into the mechanisms that shape AC in entrepreneurial students and its implications for FP.

Esta investigación tiene como objetivo analizar la influencia del género, la edad y la autoestima (SE) de los emprendedores en el compromiso afectivo (AC) de los estudiantes universitarios con sus emprendimientos y cómo se relacionan con el desempeño subjetivo de la empresa (FP).

Utilizamos los datos de la encuesta GUESSS de 2018 para realizar un modelo de ecuaciones estructurales (SEM) para determinar los efectos directos del género, la edad y la SE en el AC, sus efectos directos e indirectos en el FP y los efectos directos y papel mediador del AC hacia el FP, para estudiantes emprendedores.

Los resultados confirman que niveles más altos de SE están relacionados con niveles más altos de AC de los emprendedores a sus emprendimientos y una mayor evaluación de FP. Además, los hombres reportan niveles más altos de AC y FP que sus contrapartes femeninas, al tiempo que el género tiene un efecto importante en la relación del SE en el AC. La edad no está relacionada con el aumento del AC, pero el efecto de la SE sobre el AC disminuye con el incremento de la edad, y los valores de FP también se reducen para los estudiantes mayores en comparación con los estudiantes más jóvenes. Los niveles más altos de AC están relacionados con valores más altos de FP, y existe un efecto de mediación de AC para el género y SE sobre FP.

este estudio proporciona valiosas contribuciones a los campos del emprendimiento, la psicología, el género y el comportamiento organizacional. Primero, presentamos un marco teórico que integra postulados de emprendimiento FP, AC, SE, edad y género. Luego, probamos empíricamente nuestro marco teórico utilizando SEM y presentamos resultados iniciales sobre los mecanismos que dan forma al AC en estudiantes emprendedores y sus implicaciones para el FP.

Esta pesquisa tem como objetivo analisar a influência do gênero, da idade e da autoestima (SE) dos empreendedores no comprometimento afetivo (AC) dos universitários com seus empreendimentos e como eles se relacionam com o desempenho subjetivo da empresa (FP).

Utilizamos dados da pesquisa GUESSS de 2018 para realizar uma modelagem de equações estruturais (SEM) para determinar os efeitos diretos de gênero, idade e SE na AC, seus efeitos diretos e indiretos no FP e os efeitos diretos e papel mediador do AC na FP, para estudantes empreendedores.

Os resultados confirmam que níveis mais elevados de SE estão relacionados com níveis mais elevados de AC dos empreendedores para os seus empreendimentos e uma maior avaliação do FP. Além disso, os homens relatam níveis mais elevados de AC e FP do que as mulheres, embora tenham um efeito importante da SE na AC. A idade não está relacionada com o aumento da AC, mas o efeito do SE na AC diminui com o aumento da idade, e os valores de FP também diminuem para os alunos mais velhos em comparação com os alunos mais jovens. Níveis mais elevados de AC estão relacionados a valores mais elevados de FP, e há efeito mediador da AC para gênero e SE sobre FP.

Este estudo fornece contribuições valiosas para as áreas de empreendedorismo, psicologia, gênero e comportamento organizacional. Primeiro, apresentamos um quadro teórico que integra postulados de empreendedorismo em FP, AC, SE, idade e género. Em seguida, testamos empiricamente o nosso enquadramento teórico utilizando SEM e apresentamos resultados iniciais sobre os mecanismos que moldam o AC em estudantes empreendedores e as suas implicações para o FP.

This paper aims to introduce the concept of compassion to the field of international business studies. As international business activities continuously intensify and hence generate a work environment characterized by cultural heterogeneity and pluralism, the notion of compassion in a cross-cultural context can be regarded a key skill for employees in internationally operating firms to enable coping with potential cross-cultural conflicts.

In this narrative-oriented type of review, the authors discuss compassion in a cross-cultural context by drawing on the literature in the management and international business studies. By connecting prior research on compassion with the typical research interests in the IB domain, the authors identify and define potential future research foci for a research agenda centering on the role that cross-cultural compassion plays.

The authors argue that the conventional approach to learning about other national cultures, their value and norm systems, needs to be complemented by the acquisition of compassion skills. In todays culturally diverse business environment where employees increasingly work in virtual teams, cultural complexity is hardly manageable alone by developing expert knowledge about respective cultural contexts to prevent cross-cultural conflicts.

By drawing on extant research on compassion conducted in neighboring disciplines of the social sciences, the authors conceptualize compassion in the context of international business research. Because compassion in a cross-cultural context is new to international business research, this study suggests directions for future research consisting of four research streams to guide future research on compassion in a cross-cultural context in international business studies.

This chapter argues for the unrealised potential value of methodologies derived from a critical realist research philosophy in the field of entrepreneurship studies. Critical realism offers methodological alternatives that, through the generation of new insights into social relations, social structures and key generative mechanisms, can offer significant value for entrepreneurship researchers. Reflecting on their personal experiences researching from a critical realist perspective in entrepreneurship studies, the authors explore how this research philosophy can extend the field of inquiry and promote new perspectives. The chapter explores this in relation to the specific topic of enterprise policy and demystifies some aspects of critical realism by setting out some of its basic principles to demonstrate their potential to develop new insights. Further, this approach can create significant impact, for example, through the development of effective interventions. The chapter concludes by identifying implications for enterprise policy development, implementation and evaluation.

To measure the dynamic features of compassion as an emotional and behavioral construct, the present research used a univariate latent growth modeling (LGM) approach within the structural equation modeling (SEM) framework. The aim was to trace the dynamic development of compassion longitudinally in accounting and business students during a three-credit English course at university.

The suggested method ensures the measurement invariance over time, deals with the first order latent variable, traces its growth and takes into account the measurement errors. This longitudinal analytical method was used to explore the initial state and the growth of compassion in four points of time during a language course. The data were collected from 60 adult accounting and business students in four time phases using Sprecher and Fehr's Compassionate Love Scale and were analyzed in Mplus 8.4 with univariate LGM.

The model fit was accepted and the invariance of the latent factor was confirmed over time. The negative covariance between intercept and slope (second-order latent variables) suggested that lower initial scores in L2 learners' compassion show a faster increase in compassion over time as the mean of slope is larger than that of the intercept. L2 learners who started off at a higher level of compassion showed a slower change in compassion over time. This can be at least partly explained by the teacher's motivating role or learners' compassion but needs to be further explored in complementary qualitative phases for deeper insights.

In the present research, awareness was raised of the developmental nature of compassion as an emotional and behavioral construct essential to the accounting and business profession. The great strength of this research lies in the dynamic approach to the compassion construct and the LGM used to capture the temporal growth of compassion and how it evolved through the L2 course.

This paper aims to investigate whether executive compensation, corporate social responsibility (CSR)-based incentives, environmental social and governance (ESG) performance and firm performance are the significant predictors of CSR committees, in addition to CEO, firm and corporate governance characteristics, from the tenet of stakeholder and managerial power theories.

Switzerland is an exemplary country from the perspective of corporate governance and executive compensation. This empirical study includes a panel data set of listed Swiss companies, so fixed-effect logistic regression has been used.

It has been found that the companies that offer CSR-based incentives and higher compensation to their CEOs and have better ESG performance are more likely to have CSR committees.

This empirical paper fills the gap in the literature, guides practitioners about the factors that influence the creation and efficiency of CSR committees, and inspires regulatory bodies to ponder on a mandatory CSR committee to form resilient and sustainable organizations worldwide.

COVID-19 has re-emphasized the prominence of sustainability and the stakeholder approach. Thus, this paper indicates that CSR committees require the adaption and implementation of a holistic sustainability policy that integrates both external and internal factors and thereby provides a whole process for sustainability issues.

The impact of CSR committees on corporate social performance (CSP) has already been investigated. However, the predictors of CSR committees have been less scrutinized in the literature.