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Toward the end of the 20th century, some work within political theory, of a kind that primarily foregrounds ethical considerations and another kind within political geography that links such ethical concerns to explication in terms of social space, territoriality and scale, has resuscitated the notion of contingent universality as an alternative to the either/or embrace or rejection of universality (and consequent denigration/celebration of particularity). As witnessed by the so-called spatial turn in many of the social and cultural sciences, this very circumstance, at least in the English-speaking world, has been one wellspring of current interdisciplinary interest in various geographical concepts and traditions. For political geographers, the idea of contingent universality arguably invites a fecund perspective from which to reflect upon a range of substantive and epistemological outcomes, which this essay will argue, are densely bound up in what, in short hand, is labeled globalization.

This study aims to examine the impact of relative importance of local characteristics, distance from the city centre and unobservable spatial relation in explaining values of constant‐quality apartment units in Vienna.

Drawing on recent developments in spatial econometrics and spatial hedonic house price modelling, the rent gradient hypothesis is examined by means of hedonic regression and spatial hedonic regression. Spatial autocorrelation tests are applied in order to assess possible presence of spatial dependence. The authors borrow Florax et al.'s specification search strategy in order to choose the most appropriate spatial model specification.

This research shows that local characteristics – or particularities – proxied by district and distance from the city centre are important location variables with regard to the Viennese apartment market. The spatial analysis suggests that the apartment prices are spatially autocorrelated and the Viennese apartment market has a distance‐based neighbourhood structure. The main finding is, however, that residents are willing to bid more for constant‐quality apartment units that are close to the centre of the city.

Rent gradient hypothesis is usually tested within non‐spatial hedonic frameworks: this study estimates a spatial hedonic model additionally in order to allow for comparison of results. This is also the first article to apply recent developments in spatial econometrics to examine explicitly rent gradient theory in the context of the Viennese apartment market.

The purpose of this paper is to highlight the particularities of the time consumption of transactions performed in an insurance firm and the prospective impact on costing.

This paper uses the results of an archival study conducted on data collected in an insurance firm.

The results suggest that the reasons underlying the heterogeneity of transactions’ time consumption are multiple and rule out a systematic and unique explanation. They lend support to the importance of the “human effect” in explaining the time consumption of service transactions and support the need for more research into the evolution of marketing thought that subordinates the concept of transaction to the concept of relationship. In addition, our results not only suggest that the drivers of time consumption and their importance are contingent on the type of service activity performed within the same firm, but also that inside a generic service activity, deviations in time consumption remain due to the provision of specific services.

Services have their own characteristics which make it difficult to trace their resource consumption. Yet limited research has focused on examining the impact of services’ characteristics on predicting costs. Our findings contribute to our understanding of such impact and cast doubt on the possibility of obtaining accurate costs for very detailed transactions for an acceptable cost-benefit trade-off.

The purpose of this paper is to challenge some taken-for-granted practices related to organizational change in order to understand how organizational change as practice is conditioned by mundane assumptions.

A critical analysis of the taken-for-granted assumptions revealed by a literature review was conducted utilizing practice theory approach in which human behavior and social context are intertwined. Hence, the analysis of this theoretical paper focuses on practices, praxis and practitioners in organizational change.

The results suggest that certain elements that are believed to be universal in organizational change are, in fact, particular within context. The key finding and message of this research is that organizational change in practice is a manifestation of particularity. The conclusion is that certain mundane assumptions condition organizational change practices by ignoring the importance of power, phronesis and paradox, which lie in human interaction within social context.

The proposal that the dominating discourse on organizational change involves some taken-for-granted assumptions, challenges scholars to question the ways organizations are currently studied, and perhaps draws more attention to power, context and particularity in future research.

The analysis demonstrates that the social aspect of organizational realities is crucial in organizational change, and should not be underestimated by the practitioners in the process. This realism of practice complexity indicates that the pitfalls of organizational change are more context dependent and thus, more numerous than generally is assumed.

This research contributes to both theory and practice by offering a critical view on some of the taken-for-granted organizational change practices. This paper also demonstrates originality by introducing the concept of “organizational change as practice” in analogue of “strategy as practice” (SAP).

The purpose of this paper is to examine relevant case law governing the failure and/or success of global or rolled‐up claims, where it is said to be impractical or impossible to demonstrate the links between certain causes of action and the monetary value to be attached to each. The paper proposes a theoretical framework to improve a claimant's prospects of success in advancing a global claim, not only in circumstances where it may be impractical or impossible to provide a breakdown but also where a cost benefit analysis concludes it is reasonable to do so.

The paper uses traditional doctrinal legal methodology to evaluate judicial statements on the merits of global claims from a number of jurisdictions. The paper also draws on key authorities from the realms of health and safety and professional negligence.

The cases demonstrate attempts by the court to recognise the problems faced by claimants at the end of a construction contract where their total costs exceed the agreed contract price. The comparative success or failure of a global claim depends on the judicial approach to a number of factors including: impossibility, impracticability, conduct of the claimant and defendant, balance between excessive particularity and basic information, the keeping of records, the costs of claim preparation and apportionment. There remains a significant risk of failure of a global claim but the risk can be reduced significantly provided the claimant conducts a defensible cost benefit analysis of the approach taken.

A global claim can be used more often provided the rationale behind its presentation forms a logical basis. The cost of litigating complex construction contracts can be reduced significantly if global claims can become the norm rather than the exception, provided the claimant conducts a cost benefit analysis and the court concludes the analysis is reasonable and defensible.

Traditional legal theory relies upon the proposition that the claimant must prove that to which he believes he is entitled to such an extent that the defendant's right to know the case it has to meet is satisfied. This paper adds value to the theory by proposing a radical strategy whereby a reasonable claimant can assist the court in finding a factual and logical basis for awarding the whole of a global claim and, where appropriate, by deduction in addition to the principle of apportionment, less than the whole.

Professional basketball clubs generate value not only for shareholders, but also for other stakeholders. These organizations create a broader social value for a wide range of stakeholders, and thus, it is useful to consider these stakeholders' perceptions of social value creation. Therefore, under the generic framework of grounded theory, this paper aims to create a stakeholder map of professional basketball clubs, taking into account the common coopetition context in sporting competitions.

In total, 49 qualitative semi-structured interviews were conducted in collaboration with the representatives of two Spanish basketball clubs to establish the particularities of the stakeholders of these organizations compared with non-sport businesses (NsP) to confirm the stakeholder map. The Bryson process was used to develop the stakeholder map.

The map shows that there are three kinds of stakeholders of professional basketball clubs compared with non-sport organizations: similar, singular and entirely different. The perception of different social value dimensions confirm the findings of the stakeholder map, emphasizing that these organizations should take into account multidimensional stakeholder-value creation (functional, social, emotional and epistemic).

This study provides evidence from a holistic point of view that economic performance is not a unique indicator for measuring basketball clubs as efficient organizations, proving the usefulness of the stakeholder map.

To model how resources and capabilities co‐evolved in a contract research provider's customer relationships and how this affected market orientation, and to develop hypotheses for further testing.

Single qualitative and abductive longitudinal case study.

The provider focused on generating knowledge of current and near future customer needs through interactions with customers and other key actors. The provider also pursued the building of capabilities which would enable it to broaden the application areas to the needs of a larger group of potential customers. Exchanges with specific customers were used by the provider for the acquisition of resources and capabilities concerning details related to functions and, especially, applications, yet these resources and capabilities were subsequently broadened to all‐around solutions. In contrast, customer interactions were less important in acquiring resources and capabilities. Eight hypotheses were also formulated.

One cannot be certain of the external validity of the findings.

Knowledge‐intensive firms with a high degree of customer interaction must seek to balance their individual customer relationships and their customer relationship portfolio across time with regard to four customer types, so that the firm achieves the desired levels and balance of mutuality, particularity, mutual relationship capability (in the shorter term) and more generic capability and general market orientation (in the longer term).

It examines the interface between the resource‐based view of strategy and relationship marketing. It is relevant to strategy and marketing scholars as well as to practitioners in knowledge‐intensive organisations that have customer relationships.

The purpose of this paper is to examine the recent accounting regulations designed to facilitate international harmonization in Vietnam and to show how Vietnam developed an accounting system that harmonizes with international standards while preserving macroeconomic control.

This paper is developed using the theoretical framework on globalisation.

The recent development of accounting aims to implement Vietnam's commitment to harmonize its accounting system with the world. This process has faced some difficulties due to national particularities such as Vietnam's economic system and accounting tradition. This paper shows that the regulators have been careful in their approach to develop and find ways to combine or adapt when pushing for accounting development: a co‐existence of vietnamese accounting standards and a uniform accounting system. This point differs from the Anglo‐Saxon world, but is comparable to China.

The different approach to developing accounting regulation in Vietnam reflects the key role of the State in preserving governmental control while harmonizing with international standards.

This paper studies the influence of globalization on accounting development in Vietnam. It suggests that developing accounting practices in a country in harmony with international standards faces obstacles previously evidenced in the literature, such as economic system and accounting tradition. The study also provides insight into problems encountered by regulators who are incorporating international accounting standards into national accounting regulations. These problems suggest that international accounting standard setters and accounting regulators may face issues similar to those in Vietnam.

This paper contributes to the literature on international accounting harmonisation by illustrating the need for considering national particularities as factors that will affect the rate of harmonisation with international accounting standards.

The quality of a Business Process (BP) model is vital for the successful accomplishment of all its lifecycle phases. Indeed, a high-quality BP model makes its implementation, execution and evaluation easier. In the literature, the improvement of BP model quality has been dealt with using several techniques. For instance, modeling guidelines, refactoring techniques, and transformation rules are the most used ones. The purpose of this paper is to exploit existing initiatives in this field to help designers improve their BP models.

This paper draws up a systematic inventory of the existing approaches to improve the quality of BP models. Moreover, it provides a comparative evaluation with the aim of identifying the particularities of each approach as well as the common gaps in the state of the art. Finally, it proposes a guiding framework, called BP-Quality, that supports designers in improving the quality of their BP models.

The usability of BP-Quality is illustrated through a case study and a set of experiments. The preliminary experimental evaluation of this guiding framework shows encouraging results.

The proposed guiding framework has the merit of exploiting existing initiatives in the field of BP quality improvement. In addition, it customizes and optimizes the quality improvement process according to the particularities of each BP model.

The present paper takes a look at the particularities of German strategy research over the last three decades. In contrast to much of the Anglo-Saxon research, which has focused on competition as a guiding concept in theorizing about strategy, German research has typically been concerned with more fundamental questions about the general relationship between organizations and their environments and, as a result, tended to be more conceptual than empirical. Researchers have been particularly influenced by the German sociological and philosophical traditions, specifically by the critical theory of Jürgen Habermas and by the systems theory of Niklas Luhmann. Also, there are authors who draw on the economic tradition of the Austrian School in order to develop a competence-based theory of the firm. Another branch builds on Anthony Giddens's structuration theory and Jacques Derrida's philosophy of deconstruction. As we will demonstrate, much of the research has been concerned with fundamental theoretical tensions: evolution vs. planning, selection vs. compensation, cognitive–instrumental rationality vs. moral–practical rationality, etc. We note that, as a consequence, much of German strategy research shows a particular interest in paradoxa and oxymora (such as ‘planned evolution’, ‘productive misunderstandings’ or ‘unfocused monitoring’). This paper will identify and explore important strands of German strategy research and discuss its particularities compared to mainstream strategy research in the United States.