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The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

The purpose of this paper is to uncover the right type of organizational slack for innovation. It examines how city managers conceive slack, and how they create slack to facilitate innovation while dealing with fiscal stress.

The study is built around a comparative case study approach to uncover contrasts, similarities and patterns of slack-building for innovation in austere times. It relies on the experiences of 12 experienced city managers. Data are sought from elite interviews and one focus group.

The main finding is that innovation in the public sector does not benefit from slack in general, but from a specific type of slack. The evidence shows that useful slack for innovation is not so much about financial slack or HR slack, but about psychological slack.

This study adds to the literature that the key questions of slack research should not only focus on identifying the “right amount” of slack but also on identifying of the “right type” of slack.

Public managers who want to deal with (fiscal) crises more innovatively might reconsider their perceptions of slack and its value. Rather than operating on a pure cost effectiveness paradigm, they should balance the costs of slack and its innovative abilities.

This paper highlights the social/psychological side of austerity management. It concludes that increasing the ability of public organizations to innovatively cope with fiscal stress is not so much about increasing predictive capacity or financial buffers, but about increasing the mental leeway of coworkers.

This paper analyzes how public servants who work with young people discursively cope with competing demands on their agency, defined as their orientation toward and capabilities to influence their clients. Previous studies revealed how public servants treat their clients when facing competing demands but paid less attention to how public servants define their agency.

Micro-level discourse analysis is applied to analyze how public servants represent their agency in client relationships, drawing on interviews with nine individuals in a Finnish city who work with young people lacking jobs or school placements.

Instead of describing their agency coherently, the interviewees applied several discourses to represent their agency differently in relation to different demands. This ability to navigate contradictory discourses is discussed as reflexive discursive coping strategy, which enables public servants to maintain a positive image of their agency despite tensions at work.

Although the method does not allow direct generalizations, it reveals discursive strategies likely to be found in many contemporary public organizations.

The study indicates a need to better acknowledge and nurture the multifaceted nature of agency to improve service quality.

The findings deepen the view on tensions in public servants' work and show that diverse discourses not only create anxiety but also help individuals dealing with contradictory work.

This study examines how entrepreneurial marketing dimensions (proactiveness, opportunity focused, leveraging, innovativeness, risk taking, value creation, and customer intensity) are related to qualitative and quantitative outcome measures for the SME and the entrepreneur (including company success, customer success, financial success, satisfaction with return goals, satisfaction with growth goals, excellence, and the entrepreneurʼs standard of living). Using factor analysis, three success outcome variables (financial, customer, and strong company success) emerged together. A separate factor analysis identified satisfactory growth and return goals. Stepwise regression revealed entrepreneurial marketing impacts outcome variables, particularly value creation. Implications for entrepreneurs and areas for research are included.

Self-employment is often viewed as a more desirable work arrangement than working as an employee for a firm. Women are pushed into self-employment due to organizational factors, such as a shrinking workforce or limited job opportunities, while being attracted to self-employment by the many psychological and social benefits (e.g., independence, flexibility, work-life balance, job satisfaction). Despite more women moving into self-employment, this type of employment still has different financial consequences for men and women. This article investigates whether a pay gap exists for self-employed women after controlling for industry, occupation, and hours worked and seeks to quantify the gender wage gap for the self-employed. A sample of 467 self-employed independent contractors in the United States was examined from the 2008 National Study of the Changing Workforce. The results indicate a large financial disparity between self-employed women and men. On average men earned $54,959 as compared to women who earned on average $28,554. Regardless of the parity in education, work experience, number of hours worked, or occupations, women earn less than men in self-employment. Findings suggest the existence of the glass cage‐a phenomenon whereby self-employed women earn significantly less than self-employed men with limited abilities to narrow the economic inequality.

This paper provides a further investigation into the application of Correspondence Analysis (CA) as outlined by Greenacre (1984, 1993), which is one technique for “quantifying qualitative data” in research on learning and teaching. It also builds on the utilisation of CA in the development of the emerging discipline of English as an International Language provided by Hassall and Ganesh (1996, 1999). This is accomplished by considering its application to the analysis of attitudinal data that positions the developing pedagogy of Teaching English as an International Language (TEIL) (see Hassall, 1996a & ff.) within the more established discipline of World Englishes (cf. Kachru, 1985, 1990). The multidimensional statistical technique Correspondence Analysis is used to provide an assessment of the interdependence of the rows and columns of a data matrix (primarily, a two-way contingency table). In this case, attitudinal data, produced at a number of international workshops which focused on the development of a justifiable pedagogy for Teaching English as an International Language (TEIL), are examined to provide a more complete picture of how these venues differed from each other with respect to the collective responses of the respondents. CA facilitates dimensionality reduction and provides graphical displays in low-dimensional spaces. In other words, it converts the rows and columns of a data matrix or contingency table into a series of points on a graph. The current study presents analyses of two different interpretations of this data.

National Park Service (NPS) units generate a significant economic impact for states and local gateway communities across the USA. Utah is home to 13 NPS units with visitation accounting for 18% of the state's US$9.75bn tourism economy in 2018. Twelve NPS units, including five national parks, are located in Southern Utah, driving an economy that is heavily dependent on tourism. This paper examines the challenges and opportunities for visits to national parks post-COVID-19, generally and in the specific context of Southern Utah. Although the assumption is that visits to national parks will recover quickly, this paper will critically examine how visitation may change and what adaptive measures and alternative forms of unit management may be necessary.

By adopting a holistic-inductive paradigm, this paper utilizes a descriptive case study approach. Data were collected across a variety of mediums focusing on interviews with key stakeholders in and around Southern Utah.

The results from this study highlight the various challenges faced in parks and gateway communities vis-à-vis changing patterns of visitation, adaptive measures and alternative forms of unit management necessary due to COVID-19 and their impact on the future management and marketing of national parks for touristic purposes.

This paper examines the impacts of COVID-19 on an often-neglected yet significant area within tourism, yielding implications for industry, visitors and destination communities.

Rural consumers’ in- and out-shopping intention has been a research topic for many years. This study investigates the relationship between social identity and rural consumersʼ intent to shop within their local community, along with a number of moderating demographic variables. Using a sample of respondents from the Midwest, this study found a significant and positive relationship between rural consumers who socially identify with people in their local community and their intent to inshop. The influence of several demographic moderators is also explored, and implications for practice and future re-search are discussed.

The purpose of this paper is to investigate the effect of remelting each layer on the homogeneity of nickel-titanium (NiTi) parts fabricated from elemental nickel and titanium powders using laser powder bed fusion (LPBF). In addition, the influence of manufacturing parameters and different melting strategies, including multiple cycles of remelting, on printability and macro defects, such as pore and crack formation, have been investigated.

An LPBF process was used to manufacture NiTi alloy from elementally blended powders and was evaluated with the use of a remelting scanning strategy to improve the homogeneity of fabricated specimens. Furthermore, both single melt and up to two remeltings were used.

The results indicate that remelting can be beneficial for density improvement as well as chemical and phase composition homogenization. Backscattered electron mode in scanning electron microscope showed a reduction in the presence of unmixed Ni and Ti elemental powders in response to increasing the number of remelts. The microhardness values of NiTi parts for the different numbers of melts studied were similar and ranged from 487 to 495 HV. Nevertheless, it was observed that measurement error decreases as the number of remelts increases, suggesting an increase in chemical and phase composition homogeneity. However, X-ray diffraction analysis revealed the presence of multiple phases regardless of the number of melt runs.

For the first time, to the best of the authors’ knowledge, elementally blended NiTi powders were fabricated via LPBF using remelting scanning strategies.

By using the annual time series data from 1986 to 2008 in South Korea (hereafter Korea) we will examine the possibility that the difference in trade liberalization is causal to the differentials in growth and measure the sensitivity of growth to changes in trade liberalization. For the estimation, we will use both alternative measures of trade liberalization; imports for the total factor cost of national income for trade openness (hereafter openness) and the sum of exports and imports for the total factor cost of national income for trade globalization (hereafter globalization). The regression results suggest that both openness and globalization make a substantial contribution towards Korea’s economic growth. In a comparison between these two indicators of trade liberalization, openness is more sensitive to growth. A negative and statistically significant error correction term implies that the null hypothesis of no co-integration is rejected when one period lag is used. The existence of co-integration means that openness and globalization policies can be targeted in order to bring about a desired long-run effect as well as a short run effect on growth.