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Management Accounting (MA) practice is one strand in the complex weave that makes up the social fabric. Social patterns of interaction and societal presuppositions that impel people to act in certain ways are all factors that potentially impinge on the role and nature of MA. Some researchers recognise that normative pressures, as they are associated with social obligations and appropriate social conduct in human behaviours, are significant as far as MA practices are concerned. Thus, MA practices should be understood along with the effects of organisational, vis‐à‐vis management’s, strategic orientation (as a part of normative pressures) in organisations. This empirical study investigates the effect of organisational strategic orientation on performance, especially Non‐financial Performance (NFP) measurement in different types and kinds of financial institutions in Finland, Sweden and Japan. The study reveals that organisational strategic orientation highly influences NFP measurement in financial institutions, though the effects of this factor are different in different financial institutions. After providing the empirical result, some research directions are given for further research.

Purpose – This chapter explains what is known about international homicide trends, highlights gaps in existing literature, and proposes avenues for future research that will expand understanding about international homicide.

Design/methodology/approach – We review extant literature on international homicide trends, and draw on data from the World Health Organization from 1990 to 2015 to identify patterns in contemporary international homicide trends.

Findings – We demonstrate evidence of an international homicide drop across most regions around the world. Nonetheless, the homicide decline is not a global event as several countries – particularly countries with high homicide rates – did not experience reductions in homicide during this period. The key question remains as to what the causes of changes in international homicide rates are and why many countries experience very similar reductions in homicide while a few experienced increasing violence. We propose potential explanations and suggest areas for future research.

Originality/value – This chapter documents an international homicide decline occurring between 1990 and 2015. We also demonstrate that homicide trends are likely influenced by factors beyond local phenomena and domestic policies since homicide rates largely track together for regions throughout the world. Accordingly, the chapter suggests potential avenues for future research that can help better explain this trend.

Occupational stress is common in the workplace and leads to various negative outcomes such as burnout, turnover, and medical problems. Although occupational stress is associated with negative connotations, it also can foster workplace resiliency. Workplace resiliency involves the ability to recover quickly in the face of adversity. Emotionally laborious jobs, or jobs in which employees must modify, manage, or regulate their emotions as part of their work role, are inherently stressful. Thus, such jobs, while stress-inducing, may also offer employees opportunities to become more resilient at work. Currently, display rules, rules encouraging the suppression and expression of certain emotions, dictate workplace emotions and thus, interactions. Ultimately, display rule adherence makes it difficult for employees engaging in emotional labor to build resilience. In this chapter, the authors detail how and when emotional labor encounters lead to episodic and prolonged workplace resilience. Specifically, the authors outline instances in which employees engaging in emotional labor can create and sustain workplace resiliency by not deploying an acting strategy and instead, breaking character. The authors further discuss individual and organizational factors that may impact this process as well such as personality and organizational culture that serve as potential boundary conditions to workplace resilience capacity. The authors conclude with implications for both researchers and practitioners.

Educators are increasingly required to develop creativity and entrepreneurial capabilities amongst students, yet within the fields of entrepreneurship and innovation these are presented as separate processes. We explore the theoretical and conceptual similarities and differences between these processes, and relate this to a range of experiential and digitally enhanced learning activities in formal education settings.

We present a conceptual model of the iterative nature of creativity and entrepreneurship as separate cognitive and social processes leading to aesthetic or sense-making outcomes. This leads to a discussion of how these processes may be experienced by students within an educational setting.

We propose a framework of learning activities which support the development of creativity through teaching entrepreneurially, at primary, secondary, and tertiary education levels. A range of different approaches is critically evaluated according to their relevance, including business planning, simulations, roleplay, co-creation, and flashmobs. Flashmobs are proposed to be most suitable and an outline learning activity design is mapped in detail against creative and entrepreneurial processes.

This chapter supports educational practice and research on learning through entrepreneurship in allowing educators and researchers to evaluate how learning activities may directly contribute to students’ learning through experience and the development of their creative and entrepreneurial mind-set.

This chapter is of value to educators as it explains how creative and entrepreneurial processes may be experienced by students through different forms of learning activity. It is of further value to research on entrepreneurial learning in considering how the creative process may inform entrepreneurial action.

The incidence of the COVID-19 pandemic has come as a big blow to every dimension of any economy. It disrupts the usual constructs and functioning of economies across the globe. Different macroeconomic variables such as income, employment, etc. have been in shambles because of the unprecedented pandemic. Such a situation needs an alternative thought to turn around everything, and circular economic approach indeed is a potent tool to weather this tumultuous situation. Circular economic framework facilitates recycling and reusing of wastes discarded. Because of various activities, wastes are generated, and if products could be generated out of wastes through a system, it would be beneficial to economies as this ensures the judicious utilisation of resources. Recycling, refurbishing and reducing are three important pillars of the circular economic framework, where product lifecycle gets extended and prudent use of existing resources can be possible. The usage of resources even out of wastes stands out to be a game changer in terms of sustainability of environment. The alternative usage of resources in this way creates alternative employment opportunities. The extension of product lifecycle through recycling and reusing creates alternative rooms for employment, giving ample opportunities for sustainable development. It leads to market creation for waste products. Such a circular economy approach, paving the way for alternative employment generation, leads to sustainable development. The present work tries to re-examine the efficacy of the circular economic framework and its resilience in the context of the unprecedented pandemic in terms of providing alternative employment opportunities. It attempts to underscore how circular economic construct positively impacts prudent use of resources through alternative employment generation in pandemic.

In this chapter, emotional interactions between tourists and the individuals they are potentially in interaction with are examined within the scope of social aspects of tourism atmosphere. Emotional interactions were analysed under the framework of emotional contagion. Regardless of whether the fact that emotional contagion occurs in non-conscious or conscious way, tourists are open to emotional cues to come from other individuals. Emotions of other individuals can influence tourists’ behavioural intentions by shaping their emotions. This chapter suggests a number of propositions, and develops a conceptual model to capture the role of emotional interactions.

The paper has been developed from a critical review of available literature drawn from the micro firm, managerial capability and innovation management fields. The paper aims to address these issues.

The paper has been developed from a critical review of available literature drawn from the micro firm, managerial capability and innovation management fields.

Four criteria of micro firm managerial capability emerge from micro firm managerial traits in the literature namely, leadership; strategic thinking; problem solving and people relationships. The review also shows that micro firms are embedded in three resource pools which include stakeholder ties; the local community and the proximate market environment. Micro firm managerial capability is argued to emerge from the interaction of the managerial capability criteria and the resources in a process mediated by the resource based and dynamic capabilities perspectives from the strategic management literature.

A gap in the academic literature is identified and the proposed theoretical model is presented to address this deficiency in the literature. Future empirical research is recommended.

This proposed model will allow practitioners to better conceptualise and design programmes that will assist companies in developing managerial capabilities to innovate. Deep links between hotel industry practitioners and the academic community will enable the effective dissemination of the research.

Hotel micro firms play an important social and economic role. There has been little research into how they innovate and specifically into managerial capability for innovation in context. The present research uses conceptual research to map the field and identify critical avenues for future research.