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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.

It has long been recognized that overwhelmed employees of bureaucratic organizations use a variety of strategies to cope with demand for their services, often at the expense of their clients. One such strategy involves discouraging clients from taking action by making references to complex bureaucratic procedures and routines. While the public management literature has a well-developed research program focusing on the mobilization of such administrative burdens, organization theory seems to be lagging behind in the analysis of that type of misconduct. In this chapter, we explain how references to the representational dimension of routines can be used to discourage clients from taking action, what are the boundary conditions of such a strategy, and its possible consequences for clients.

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.

Organizational change is a key mechanism to ensure the sustainability of healthcare systems. However, healthcare organizations are persistently difficult to change, and literature is riddled with examples of failed change endeavors. In this chapter, we attempt to unravel the underlying causes for failed organizational change. We distinguish three types of change with different levels of depth that require different change approaches. Transformations are the deepest forms of change where beliefs and principles need to be modified to successfully influence routines. Renewals are deep forms of change where principles need to be modified to successfully influence routines. Improvements are shallow forms of change where only modifications at the level of routines are needed. Using deoxyribonucleic acid (DNA) as our metaphor, we propose a theory of “organizational DNA” to understand organizations and these three types of organizational changes. We posit that organizations are made up of a double helix consisting of a so-called “social string,” which contains the “soft” interaction or communication among the organization's members, and a so-called “technical string,” which contains “hard” organizational aspects such as structure and technology. Ladders of organizational nucleotides (i.e., Routines, Principles, and Beliefs) connect this double helix in various combinations. Together, the double helix and accompanying nucleotides make up the DNA of an organization. Without knowledge of the architecture of organizational DNA and whether a change addresses beliefs, principles, and/or routines, we believe that organizational change is constrained and based on luck rather than change management expertise. Following this metaphor, we show that organizational change fails when it attempts to change one part of the DNA (e.g., routines) in a way that renders it incompatible with the connecting components (e.g., principles and beliefs). We discuss how the theory can be applied in practice using an exemplar case.

Currently, many studies have shown an increasing interest in owner-dynamic capabilities (ODCs). Existing studies mainly focus on the dynamic capability basis and capability development within the owner organization, whereas they rarely analyze the capability mobilization within the network of participants in megaprojects. Therefore, this study aims to explain the interaction and evolution of the mobilization strategies of ODCs and the cooperative strategies of other participants.

This study develops a tripartite evolutionary game model to analyze the evolutionarily stable strategy of the owner, the reciprocal participants and the general participants. Results are numerically simulated with a validation case. The asymptotic stability of multiple group strategies is discussed under the replicator dynamic system.

This study suggests that resource complementarity significantly reduces the difficulty of mobilization. Moreover, these strategies are only effective with sufficient ODCs. The results indicate that reciprocal participants are more sensitive to the change in resource complementarity.

This study provides strategic guidance for mobilizing ODCs in megaprojects to better embrace uncertainty and stress, contributing to the dynamic capability literature with an evolutionary game approach. And new insight for the study of reciprocity preference in megaprojects is also provided.

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.

In this article, we reflect on how smart technology is transforming service research discourses about service innovation and value co-creation. We adopt the concept of technology smartness’ to refer to the ability of technology to sense, adapt and learn from interactions. Accordingly, we seek to address how smart technologies (i.e. cognitive and distributed technology) can be powerful resources, capable of innovating in relation to actors’ agency, the structure of the service ecosystem and value co-creation practices.

This conceptual article integrates evidence from the existing theories with illustrative examples to advance research on service innovation and value co-creation.

Through the performative utterances of new tech words, such as onlife and materiality, this article identifies the emergence of innovative forms of agency and structure. Onlife agency entails automated, relational and performative forms, which provide for new decision-making capabilities and expanded opportunities to co-create value. Phygital materiality pertains to new structural features, comprised of new resources and contexts that have distinctive intelligence, autonomy and performativity. The dialectic between onlife agency and phygital materiality (structure) lies in the agencement of smart tech–enabled value co-creation practices based on the notion of becoming that involves not only resources but also actors and contexts.

This paper proposes a novel conceptual framework that advances a tech-based ecology for service ecosystems, in which value co-creation is enacted by the smartness of technology, which emerges through systemic and performative intra-actions between actors (onlife agency), resources and contexts (phygital materiality and structure).

This chapter addresses one of the most crucial areas for critical thinking: the morality of turbulent markets around the world. All of us are overwhelmed by such turbulent markets. Following Nassim Nicholas Taleb (2004, 2010), we distinguish between nonscalable industries (ordinary professions where income grows linearly, piecemeal or by marginal jumps) and scalable industries (extraordinary risk-prone professions where income grows in a nonlinear fashion, and by exponential jumps and fractures). Nonscalable industries generate tame and predictable markets of goods and services, while scalable industries regularly explode into behemoth virulent markets where rewards are disproportionately large compared to effort, and they are the major causes of turbulent financial markets that rock our world causing ever-widening inequities and inequalities. Part I describes both scalable and nonscalable markets in sufficient detail, including propensity of scalable industries to randomness, and the turbulent markets they create. Part II seeks understanding of moral responsibility of turbulent markets and discusses who should appropriate moral responsibility for turbulent markets and under what conditions. Part III synthesizes various theories of necessary and sufficient conditions for accepting or assigning moral responsibility. We also analyze the necessary and sufficient conditions for attribution of moral responsibility such as rationality, intentionality, autonomy or freedom, causality, accountability, and avoidability of various actors as moral agents or as moral persons. By grouping these conditions, we then derive some useful models for assigning moral responsibility to various entities such as individual executives, corporations, or joint bodies. We discuss the challenges and limitations of such models.

Heritage buildings often stand as a reminder of power structures. In urban streetscapes, they can represent particular values and views of the world such as colonial conquest, hegemonic power relations, or social hierarchies. The changing use of some heritage buildings, however, alongside the changing remit of libraries in Ireland, may offer scope for radical acts of inclusion for diverse populations. One such building is considered here, the Waterford Central City Library, originally a Carnegie library, which is situated at the social and cultural centre of the city. This chapter reflects on the changing use of space in iconic buildings, the changing remit of public libraries in Ireland, and the potential of city centre buildings to be diverse spaces which facilitate inclusive community building.