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This paper argues that currently management accounting is simply too narrow and proposes how to broaden its scope to make it more relevant and useful.

The approach is to provide a critique of the extent to which management accounting sufficiently deals with three primary areas that classic management accounting has been myopic about at least to some extent: Organizational control, Organizational measurement, and Intellectual assets.

The paper argues that management accounting has not taken a “deep dive” into these areas and has placed itself at risk of being marginalized. It presents potential frameworks and tools of organizational control, organizational measurement, and intellectual assets as “add-ons” to management accounting to increase its relevance and utility.

The paper shows how management accounting must be broadened to include all organizational measurement and accountability for planning and control.

The paper describes several global applications of the proposed revised frameworks, methodologies, and tools presented as potential add-ons to management accounting. These applications demonstrate the feasibility, utility, and generalizability of the broader management accounting “tool box” presented.

The paper proposes a revised paradigm for management accounting. This paradigm is original and its value is in serving as a catalyst for academics as well as practitioners to rethink and broaden the current paradigm of management accounting in order to be more relevant and useful. It provides a potential new set of tools for management accounting.

This study aims to develop a comprehensive, theoretically grounded framework of customer-to-customer interaction (CCI) management, by revisiting three older services marketing models: the servuction model, the services marketing triangle and the services marketing pyramid.

Noting the lack of theoretical frameworks of CCI management, this study adopts a problematization approach to identify foundational services marketing models, question their underlying assumptions, develop an alternative conceptual framework and evaluate its adequacy for CCI management, on the basis of a systematic literature review and content analyses.

By revisiting the assumptions underlying three relevant models in the light of the present-day, technology-infused service environment, this study proposes a four-triangle CCI management framework encompassing four specific modes of CCI management: managerial decisions by the firm; frontline employees; the design of the physical environment; and technology. Furthermore, this study emphasizes the triadic relationships involving the focal customer, other customers and the four modes of CCI management. Building on these findings, this study concludes with an extensive research agenda.

To the best of the authors’ knowledge, this study represents the first scholarly effort in services marketing literature to provide a comprehensive, theoretically grounded framework of CCI management. With its basis in foundational models, the new framework is well-suited to address future challenges to service marketplaces too.

This paper aims to take the reader on a journey through the development of CSR since it first emerged in the 1940s, through to contemporary models of CSR.

By drawing on existing CSR literature the achievements and gaps of CSR are demonstrated. The literature review focuses on a small selection of important CSR models, referencing the most iconic from the last few decades.

Existing CSR models are critiqued as being insufficient in providing an adequate understanding of CSR. It is asserted that a more efficient model of CSR is required and a new model of CSR is proposed, which is more relevant to and reflective of the present day business environment. The model of “consumer‐driven corporate responsibility” (CDCR) is founded on the notion that consumer demand for CSR is both the most likely and the most effective driver for the implementation of CSR in a company.

As CSR is rapidly evolving, undoubtedly models will be created after this paper was written, that, for this reason, are out of the scope of this review.

This paper provides an alternative, more comprehensive and more effective model of CSR, useful as a tool for academics and business leaders alike.

As the model of CDCR focuses on the conditions under which companies are most likely to adopt CSR from both a descriptive and normative perspective, it is proposed as being a more suitable approach to CSR.

This paper aims to analyze the influence of institutional pressures on Indian Food Supply Chain (FSC) actors’ intention to adopt strategies for Sustainable Development Goals (SDGs). By focusing on an agrarian state, this paper explores the prioritizations of SDGs by FSC actors and analyzes the relative impact of institutional pressures in adopting strategies for SDGs.

Quantitative data was collected using questionnaires from 303 respondents engaged in the food industry in an agrarian state in India.

The SDG prioritizations of FSC actors are evidenced using SDG models, thereby suggesting the presence of tradeoffs and synergies within SDGs in FSCs. By using institutional theory, this study defines the impact of sustainability drivers on Indian FSCs, and contrary to previous studies, normative institutional pressures are found not significant – this paper explicates the reasons for this.

Differing stakeholder groups and their prioritizations can result in ranking one SDG over another, thereby resulting in SDG tradeoffs. Such tradeoffs imply that the achievement of one SDG could negate the achievement of another SDG, and therefore, this study explicates the need for a holistic managerial approach to adopting SDGs.

Fashion merchandising hold a paramount position within the realm of retail marketing. Currently, the purpose of this article is that the assessment of display effectiveness predominantly relies on the subjective judgment of merchandisers due to the absence of an effective evaluation method. Although eye-tracking devices have found extensive used in tracking the gaze trajectory of subject, they exhibit limitations in terms of stability when applied to the evaluation of various scenes. This underscores the need for a dependable, user-friendly and objective assessment method.

To develop a cost-effective and convenient evaluation method, the authors introduced an image processing framework for the assessment of variations in the impact of store furnishings. An optimized visual saliency methodology that leverages a multiscale pyramid model, incorporating color, brightness and orientation features, to construct a visual saliency heatmap. Additionally, the authors have established two pivotal evaluation indices aimed at quantifying attention coverage and dispersion. Specifically, bottom features are extract from 9 distinct scale images which are down sampled from merchandising photographs. Subsequently, these extracted features are amalgamated to form a heatmap, serving as the focal point of the evaluation process. The authors have proposed evaluation indices dedicated to measuring visual focus and dispersion, facilitating a precise quantification of attention distribution within the observed scenes.

In comparison to conventional saliency algorithm, the optimization method yields more intuitive feedback regarding scene contrast. Moreover, the optimized approach results in a more concentrated focus within the central region of the visual field, a pattern in alignment with physiological research findings. The results affirm that the two defined indicators prove highly effective in discerning variations in visual attention across diverse brand store displays.

The study introduces an intelligent and cost-effective objective evaluate method founded upon visual saliency. This pioneering approach not only effectively discerns the efficacy of merchandising efforts but also holds the potential for extension to the assessment of fashion advertisements, home design and website aesthetics.

The experts in industry and academicians value brand resonance is the prerequisite factor in the firms of financial services. In this regard, the purpose of this paper is to model the brand resonance score (BRS) for modified customer-based brand equity (CBBE) model in mutual fund financial services using structural equation modeling (SEM) and analytic network process (ANP).

Criteria and sub-criteria relative weights are calculated from the SEM and sub-sub-criteria relative weights are measured through pair-wise comparison matrix for BRS modeling using ANP approach.

The brand resonance using ANP has been quantified, and BRSs of each brand through brand judgments and brand feelings criteria are calculated using two renowned Indian mutual fund services brands State Bank of India and Hong Kong and Shanghai Banking Corporation.

Interdependency between sub-criteria are not explored. This research study is specific to Indian bank mutual fund services context.

Research findings provide useful guidelines for fund managers/analysts of mutual fund service firms to improve the brand resonance to investors.

The paper explained modeling BRS using ANP technique which helps organizations quantify the brand resonance effectively.

The purpose of this paper is to investigate the social acceptance of renewable and non-renewable energies in Iran using the social acceptance pyramid.

Today, social acceptance is considered a very important phenomenon in the development, implementation and achievement of energy policy goals. Low acceptance will make it difficult to achieve energy development goals; therefore, social acceptance must be taken into account when making policy. Firstly, the model criteria, using data obtained from questionnaires, are weighted by the Shannon entropy method and, finally, four sources of fossil, nuclear, wind and solar energy were ranked by means of VIKOR, Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS).

The results show that, in Iran, the social acceptance criterion and trust sub-criterion are the most important criteria for energy acceptance. The results of the ranking of options based on multiple-criteria decision-making (MCDM) techniques show that, given Iran's specific energy requirements, social acceptance of fossil energy is higher than wind, solar and nuclear, and wind, solar and nuclear energy come later in the rankings.

This research contributes to the literature in two ways: Firstly, social acceptance is considered a very important phenomenon in the development, implementation and achievement of energy policy goals; thus social acceptance must be taken into account when making policy. The results of the ranking of options based on MCDM techniques show that, given Iran's specific energy requirements, social acceptance of fossil energy is higher than wind, solar and nuclear, and wind, solar and nuclear energy come later in the rankings. Also, the social acceptance criterion and trust sub-criterion are the most important criteria for energy acceptance in Iran.

There is a growing interest in brand formation and brand valuation among global firms today, but global marketers typically ignore one of the key factors of brand building – corporation ability association (CAA). This paper aims to explore the structural relationship between CAA and consumer‐based brand equity variables and its product‐market outcomes.

Utilizing Aaker and Keller's theoretical framework of brand equity, this paper develops a brand equity model combining customer‐based brand equity with product‐market outcome approaches. A set of scales are developed and tested on a national sample of Chinese consumers.

The data provide support for ten of the 12 hypotheses. The results indicate that CAA is an important factor in building and preserving brand equity. CAA and brand awareness have impact on quality perception, which has positive impact on brand resonance, brand extensibility, and price flexibility. Brand resonance has positive influence on brand extensibility and the intention to repurchase.

For global marketers operating in China, brand equity is a cultural market‐based asset and global companies must focus on building corporation ability association in China in order to enjoy the substantial competitive and economic advantages provided by brand equity. Theoretically, the proposed brand equity model is an extension of the model proposed by Keller.

For the first time, CAA is integrated into fhe brand equity model. This may provide a theoretical base for further research in the endorsement role of company ability in brand equity building.

The aim of the paper is to propose an integrative model of the leader competences through the analysis of the several models of competence found in the literature review.

The methodology used was qualitative, based partially on an integrative literature review (Torraco 2016). This paper aims to review, update and criticize the literature related to the competences approach in the organizational context and, on the other hand, to review, criticize and synthesize the literature, namely, the models and competences.

Difficulties in choosing and implementing a leader competency model led to the integration of competencies in a single model, seeking to simplify the choice and implementation process in organizations. The integrative model of leader competences arises from the literature review, more specifically from the analysis of the different approaches found. This model is grouped into four dimensions – intellectual competences, management competences, social competences and emotional competences. This research is a contribution to reduce the fragmentation of leadership and management theories and facilitates the choice and implementation of a leader competence model suited to the organization’s needs, contributing to the leadership effectiveness.

The integrative model of the leader competences allows the choice and implementation of a competence model with a wide range of competences considered as essential in the organizational context by several researchers. This model simplifies the process of identifying the competences that need to be developed, feeding the human resources development process within the organization.