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Organizations desire more accurate cost systems as competition increases, and consequently increase cost system complexity, as cost systems with greater complexity are potentially more accurate than simpler systems. However, even complex systems are prone to impactful inaccuracies, for example, due to design or calculation issues, that can adversely affect decision-making and firm performance. The authors investigate whether and the extent to which cost system complexity and competition decrease managers’ attribution of cost-system-driven adverse firm effects to the cost system. The authors find greater cost system complexity (by inspiring greater confidence in the cost system) and higher competition (by providing a plausible external cause) decrease managers’ attribution of cost-system-driven adverse firm effects to the cost system. With both greater cost system complexity and higher competition, managers observing signals of material cost inaccuracies are potentially the least likely to attribute cost-system-driven adverse firm effects to the cost system.

This chapter examines the impact of smart city projects on the economic and business environment, with a specific focus on their potential to foster innovation and entrepreneurship. It highlights how smart cities create an enabling environment for new businesses, start-ups, and promotes gender and green entrepreneurship, while enhancing urban properties and contributing to the overall entrepreneurial ecosystem. The exponential growth of smart city projects worldwide has underscored the critical relationship between smart cities and the entrepreneurial ecosystem for city prosperity and competitiveness. This chapter explores the interplay between smart cities and the economic environment, emphasizing their role as hubs for innovation and business creation. It analyzes the influence of smart city ecosystems and economic factors on local growth and economic outcomes, drawing on international research and factual data. This chapter evaluates the economic outcomes of smart cities, including their impact on the economic environment, business creation, start-ups, innovative and green companies, as well as gender entrepreneurship. This chapter emphasizes the significance of smart city implementation in driving economic advancements within both the urban and economic landscapes. Finally, this chapter concludes by presenting a conceptual framework that synthesizes the insights gained, providing a comprehensive understanding of the economic impact of smart cities and offering a roadmap for further exploration of this topic.

Reading the political and the familial in The Americans illuminates central features of the New Right. In particular, The Americans provides an opportunity to reconsider the significance of the ‘pro-family’ label to New Right organising, the importance of mothering to the ‘pro-family’ narrative offered by the New Right, and the relationship between this account of mothering and democratic citizenship more broadly. This paper argues: first, the ‘pro-family’ label served to weaponise American families against equality and egalitarian public institutions; second, that this weaponisation of the family was accomplished through a rhetorical and real elevation of the moralised work of mothers in the home; and third, this account of mothering is incompatible with democratic citizenship not only because it reproduces inequality but also because it presents families, particularly mothers, as surrounded by enemies. Surrounded by enemies, their children appear endangered or dangerous should they become products of enemy forces. The pro-family rhetoric of the New Right – with its emphasis on the labour of women, particularly mothers – concealed an insurgent factional bid for power just as the Jennings family concealed an insurgent operation inside the United States. The displacement of law in The Americans mirrors the displacement of law in American conservative politics in the 1980s and law’s replacement by the ideal of sanctified families that the guard republic. The Americans both recognises this reversal in American conservative politics and parodies the reversal of the idea that law protects the family.