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This study aims to examine interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster.

This study uses a theoretical framework based on routine clusters, including routine complementarities. The authors use an in-depth case study to explore interactions of a management accounting routine integrating into a routine cluster.

The findings show that complementarity between an existing and a new management accounting routine facilitates integration of the new routine into a routine cluster. They also suggest that when an ostensive understanding of a routine exists, the integration of the new management accounting routine is stronger, as the new and existing routines in the routine cluster are more closely intertwined.

To the best of the authors’ knowledge, this paper is among the first to explore the role of intertwinedness of a new management accounting routine and existing organizational routines in integrating a new management accounting routine into a routine cluster. The findings imply that future management accounting research may need to distinguish between different forms of complementarity.

The purpose of this paper is to develop and introduce the new concept of the collaborative space.

Building on an extensive overview of past research and footing on extant conceptual work, the paper chooses an explicating conceptualization approach.

The paper presents the collaborative space, which features the three bipolar dimensions, namely, the type of consumption (access vs reownership), source of resource (company-owned vs consumer-owned) and the type of compensation (with vs without monetary fee). These dimensions open up multiple areas of the collaborative space, including the pseudo sharing economy, sharing ecology, redistribution markets and redistribution communities.

The paper shows blind spots in the literature as well as the need to consider the consumption context to outline directions for future research.

For managers, this paper develops a foundation for entering, exploring and exploiting the collaborative space along the stages acquisition, distribution, consumption and compensation.

Collaborative consumption is associated with community-building, resource saving and sustainability. The conceptualization of the collaborative spaces provides different options to enable more sustainable consumption and raise social exchange between consumers.

So far, an overarching framework that reveals similarities and differences of business models that are associated with collaborative consumption and the sharing economy is missing. This paper develops this framework, which is labelled the collaborative space.

This research investigates how consumers who are most active on Facebook during the day vs in the evening differ, differ in their ad consumption, and how advertising effects vary as a function of a key moderator: gender.

Using a survey of 281 people, the research identifies Facebook users who are more intensely using mobile social media during the day versus in the evening, and measures five Facebook mobile advertising outcomes: brand and product recall, clicking on ads, acting on ads and purchases.

The results show that women who are using social media more intensely during the day are more likely to use Facebook to seek information, hence, Facebook mobile ads tend to be more effective for these users compared to those in the evening.

This contributes to the literature by analyzing how the time of day affects social media behavior in relation to mobile advertising effectiveness, and broadening the scope of mobile advertising effectiveness research from other than just clicks on ads to include measures like brand and product recall.

By analyzing the effectiveness of mobile advertising on social media as a function of the time of day, advertisers can be more targeted in their media buys, and so better use their social media budgets, i.e. advertising is more effective for women who use social media (Facebook) more intensely during the day than for those who use social media more intensely in the evening as the former tend to seek more information than the latter.

This research extends media ecology theory by drawing on circadian rhythm research to provide a first demonstration of how the time of day relates to different uses of mobile social media, which in turn relate to social media mobile advertising consumption.

While research on social media advertising has been steadily increasing, little has been explored on how users consume ads when they engage with social media at different periods along the day. This paper extends media ecology theory by investigating time of day, drawing on the circadian rhythm literature, and how it relates to social media usage.

The purpose of this study is to examine how young people imagine civic futures through speculative fiction writing about artificial intelligence (AI) technologies. The authors argue that young people’s speculative fiction writing about AI not only helps make visible the ways they imagine the impacts of emerging technologies and the modes of collective action available for leveraging, resisting or countering them but also the frictions and fissures between the two.

This practitioner research study used data from student artifacts (speculative fiction stories, prewriting and relevant unit work) as well as classroom fieldnotes. The authors used inductive coding to identify emergent patterns in the ways young people wrote about AI and civics, as well as deductive coding using digital civic ecologies framework.

The findings of this study spotlight both the breadth of intractable civic concerns that young people associate with AI, as well as the limitations of the civic frameworks for imagining political interventions to these challenges. Importantly, they also indicate that the process of speculative writing itself can help reconcile this disjuncture by opening space to dwell in, rather than resolve, the tensions between “the speculative” and the “civic.”

Teachers might use speculative fiction writing and the digital civic ecologies framework to support students in critically examining possible AI futures and effective civic actions within them.

Speculative fiction writing offers an avenue for students to analyze the growing civic concerns posed by emerging platform technologies like AI.

Institutional theory assumes practice adoption and subsequent decoupling. However, there is a range of alternative organizational theories that challenge this view and offer instead their reinterpretation, extension and modification of institutional predictions with regard to the adoption and possible range of various responses and processes that follow the decision to adopt. This paper aims to review this spectrum of theories and suggest how they clarify, supplement, correct, restrict and/or abandon some institutional explanations and predictions.

Extensions and alternatives to institutional theory are mainly motivated by the need to have a theory of practice adoption and variation, and a plethora of alternative practice adoption theories currently exists in the literature. The authors review these theories and compare them against institutional theory and against each other.

The analysis revealed shortcomings and advantages of alternative theories compared to institutional theory and against each other. It is suggested which theory is most useful in each domain of application. The authors review and compare institutional theory, Scandinavian institutionalism, management fashion theory, virus theory and institutional inertia theory and analyze how and whether they are able to reproduce the success of institutional theory and successfully address and resolve its shortcomings and gaps. The authors conclude by discussing whether regular emergences of new theories that account for the idea-handling stage of diffusion signals institutional theory’s limit of validity in this domain.

The problem of idea emergence/diffusion/disappearance and adoption/variation/use are fundamentally different, but both of them motivated researchers to go beyond institutional theory. Despite being the dominant theory of organizations internally consistent and explaining a wide range of empirical observations, it is evident that institutional theory is not a complete theory. This paper contributes to this problem by exploring and comparing existing candidates for practice variation theory.

The COVID-19 pandemic has led to changes in academic routines. These changes have also contributed to an increase in the number of papers submitted to journals, citations and, ultimately, to changes in metrics. This study aims to address a gap between theory and practice, analysing the changes in the impact factor (IF) of a sample of 30 environment/sustainability-related journals, in the face of the COVID-19 pandemic.

The study used an expert-driven literature analysis and an assessment of a selected sample of 30 environment/sustainability-related journals’ increased trends.

The unprecedented trend observed when analysing the results obtained in the IF of environment/sustainability-related journals contribute to the body of knowledge on this topic, allowing us to understand how specifically the COVID-19 pandemic has influenced scientific publishing, despite the restrictions imposed by lockdowns and access to research knowledge and facilities.

Based on a sample of 30 environment/sustainability-related journals, this study can highlight lessons learned from the COVID-19 pandemic, suggesting specific measures which may be addressed to contribute to upkeep levels of publishing in the environment/sustainability field covered in this study.

This study will contribute to setting the stage for additional research on the influences of the COVID-19 pandemic on scientific publishing’s impact in environment/sustainability areas of knowledge. The implications of this research will allow us to set the basis for more extensive research in other areas of knowledge.

To the best of the authors’ knowledge, this study is unique, as it addresses the implications of the COVID-19 pandemic in 30 considered exemplary environment/sustainability-related journals, the main research area of all the authors involved in this publication.

This study aims to explore how the boundary between science and society can be addressed to support the transformation of higher education towards sustainable development (HESD) in the sense of the whole institution approach. It analyses students’ learning experiences in self-led sustainability projects conducted outside formal curricula to highlight their potential contribution to HESD. The students’ projects are conceived as learning spaces in “sustainability-oriented ecologies of learning” (Wals, 2020) in which five learning dimensions can be examined.

Using an iterative, grounded-theory-inspired qualitative approach and sensitising concepts, 13 in-depth semi-structured interviews were conducted exploring students’ learning experiences. Interviews were categorised in MAXQDA and analysed against a literature review.

Results revealed that students’ experiences of non-formal learning in self-led projects triggered deep learning and change agency. Trust, social cohesion, empowerment and self-efficacy were both results and conditions of learning. Students’ learnings are classified according to higher education institutions’ (HEIs) sustainability agendas, providing systematised insights for HEIs regarding their accommodative, reformative or transformative (Sterling, 2021) path to sustainable development.

The education for sustainable development (ESD) debate focuses mainly on ESD competences in formal settings. Few studies explore students’ learnings where formal and non-formal learning meet. This article investigates a space where students interact with different actors from society while remaining rooted in their HEIs. When acting as “change agents” in this hybrid context, students can also become “boundary agents” helping their HEIs move the sustainability agenda forward towards a whole institution approach. Learning from students’ learnings is thus proposed as a lever for transformation.

Previous studies have mostly discussed the impact of environmental policy on enterprise innovation, but the discussion on how turbulence in environmental policy may affect firms' green innovation has been insufficient. This paper explores the effect of environmental policy uncertainty on corporate green innovation in the turnover of environmental protection officials (EPOT) context.

The authors manually collected the data on the EPOT of 280 Chinese prefecture-level cities, and used the Poisson regression model to conduct empirical analyses based on the panel data of 1472 Chinese listed manufacturing firms from 2008 to 2017.

The results show that environmental policy uncertainty leads firms to reduce their green patent applications only for green invention patent applications. Such an effect is more pronounced in non-state-owned enterprises (non-SOEs). In addition, when the new directors of the Ecology and Environmental Bureau take office through promotions or are no more than 55 years old, the negative effect is more obvious, but there is no significant difference regardless of whether new directors have worked in environmental protection departments.

First, this paper supplements the research on the antecedents of corporate green innovation from the perspective of environmental policy uncertainty and extends the applications of real options theory. Second, this paper expands the research on the government–business relationship from the EPOT perspective.

This research aims to examine the role of green intellectual capital (GIC) dimensions in promoting sustainable healthcare as reflected by sustainable performance. The mediating effect of green absorptive capacity (GAC) and moderating role of environmental turbulence were also explored.

Structural equation modeling was utilized for hypotheses testing of a survey data set of 387 at healthcare organizations operating in Iraq. The data were collected using purposive sampling with expert judgment from senior managers and professionals.

Contrary to previous studies, the findings showed that only green human and relational capitals predict green performance and only green human capital predicted economic performance. GAC was related to green human capital, green structural capital and performance, and played a significant mediating role on the relationships.

Even though the research was limited to one region of a single country, Iraq, GAC can be modified by managers to enhance GIC for sustainable healthcare performance. This action must be viewed in terms of the future timing of the impact while managers display strong conviction for sustainability commitment. Managers will find GRC least associated with performance, but that GIC dimensions work best in unison.

The examination of GIC with GAC as moderated by environmental turbulence contributes nascent theoretical insights in sustainable healthcare.

This study aims to test how waste disposal behaviors can be changed such as higher recycling diversion and lower contamination rates using signage and messaging techniques at public outdoor waste receptacles on a university campus.

The experiment took place at five public outdoor receptacle stations, each with a landfill and recycling receptacle, which were located in highly trafficked areas on the University of Florida campus. The study consisted of three phases, each lasting for three weeks. During phase one, no signage and messaging were introduced; during phase two, negative and concrete messaging was placed on signs that stood above the two receptacles; and during phase three, positive and abstract messaging was placed above the receptacles. Waste audits were conducted by separating and weighing the waste.

With signage and messaging implementation, the recycling diversion rates increased and contamination in the recycling receptacles decreased. However, there was not a consistent decrease in contamination in the landfill receptacles. The study also showed that the negative and concrete messaging was more effective at both increasing diversion rates and decreasing contamination rates at the recycling receptacles.

Waste managers on university campuses need to address the purpose and type of messaging being used at waste receptacles to maximize behavior and/or education outcomes.

To the best of the authors’ knowledge, this study represents the first time waste disposal behaviors have been analyzed and experimented on at public outdoor receptacles on a university campus.