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This paper reports the outcome of a 2‐year research project that set out to provide a process map of the concept stage of building projects. From a literature review, comparison of current process maps, and through interviews and case study analyses, a tentative new framework for the concept stage was developed and tested. It comprises 12 activities in five phases. The framework formed the basis of a graphical method used to plot the activities of design teams in a series of workshops. This graphical method illustrates design iteration in a way which we believe has not been undertaken before, and the patterns it reveals are intuitively understood by design team members themselves, helping them reflect on their own design process. We have also constructed a prototype internet‐based decision support tool for the concept stage of design. This is intended to be inherently flexible and supportive of non‐linear routes through concept design, while also offering a structured approach, design tools to broaden the solution space or evaluate competing options, team management advice, and the recording of decision making. Initial testing of this tool showed it to be well‐received, although it was criticized for focusing too much on the gates between activities and too little on the issues and decisions within each activity.

This paper explores the historical development of POE in order to provide a contextual backdrop to current discussions.

This paper attempts to establish what POE is and does, and explores POE methodologies.

This paper concludes that the fact that this topic is extensively discussed highlights a growing frustration with the lack of progress toward POE becoming a mainstream activity in the process of building procurement. Other findings include POE's exclusion from professional curricula; who pays for POE? And issues with professional liability and its contribution to this lack of use.

The paper presents the benefits accrued by stakeholders in the building procurement process, and the barriers to the adoption of POE that need to be addressed.

This literature review suggests that despite the trials and tribulations, POE has progressed from a one dimensional feedback process to a multidimensional process that, as an integrated element, can help drive the building procurement process forward. The paper presents an objective overview of literary discourse around POE, its potential and limitations.

According to the logistics performance index, emerging countries such as India are lagging behind developed countries such as Germany, Austria and Switzerland (DACH region). The purpose of this study is to compare and understand the differences in logistics outsourcing outlook in the two regions by considering both manufacturing firms (M-firms) and logistics service providers’ (LSPs) perspectives.

A survey targeting both LSPs and M-firms in DACH and India is conducted. A total of 96 responses were analyzed by using the chi-square test to investigate the differences and alignments in outsourcing motivation, relationship and governance between firms within and across regions.

M-firms in India bear strategic motivations behind outsourcing and those in DACH incline towards costs. LSPs in both regions align with the motivations of M-firms. M-firms in India rely more on LSPs by transferring the ownership of outsourced tasks, as compared to DACH. Both M-firms and LSPs in DACH claim a high level of ownership. However, firms in DACH and India do not differ significantly in terms of outsourcing engagements they seek.

The findings may only be generalized to large firms in India and DACH.

The findings of this study help managers enhance their understanding of the differences between M-firms and LSPs, and also across countries. LSPs in DACH, if they wish to operate successfully in India, will have to adapt to the M-firms strategic motivations and offer higher dependency.

This study is novel, as it investigates differences between India and DACH countries while also including both manufacturers’ and logistics service providers’ perspectives.

Reports the findings of a study that examined the relative impact of various marketing strategies on the performance of mature products in a rapidly developing country, South Korea, from a contingency theory perspective. The results indicate that the competitive environment of the maturity stage in the product life cycle in Korea can be classified into four distinctive types and that different strategies have different effects on product performance for each type of environment. The results also suggest that generally, vertical integration and product/ service improvement strategies have the most significant influence on the performance of the mature products in Korea. Discusses implications of the results for domestic and international marketers in the country.

Given the importance of growth-oriented entrepreneurship in the context of economic development and the need to understand how rural communities can be developed, the purpose of this research paper is to determine how the drivers of growth expectations differ between urban and rural settings.

The methodology is threefold: firstly, a descriptive analysis with non-parametric testing is conducted; then pooled regression model is used to analyse the predictors of growth expectations in both contexts, and finally, coarsened exact matching is used to identify possible self-selection bias.

In contrast to mainstream entrepreneurship theory, it is found that entrepreneurs’ intrinsic knowledge, skills and abilities are not significant in the rural-specific model. The only exception is entrepreneurs’ educational level, the importance of which is emphasised as a pivotal factor in increasing high-growth ventures in rural communities. Additionally, when self-selection is eliminated, rurality worsens growth intentions.

There is evidence that some growth-oriented entrepreneurs self-select into rural communities. Because the high-growth entrepreneurial dynamics in rural areas are unique, public policies should target purpose-driven entrepreneurial education. This includes encouraging “lifestyle entrepreneurship” (e.g. retirees returning to rural areas to become entrepreneurs), preventing entrepreneurial brain drain in rural areas and attracting highly educated urban entrepreneurs to exploit opportunities in rural areas.

This research attempts to contribute to the ongoing debate regarding the factors that drive high-growth entrepreneurs in rural areas by analysing rural entrepreneurs in the high-growth context of a developing economy. The focus is on Chile – a country that is rarely investigated compared to the USA or Europe – to extend the literature on high-growth ventures and entrepreneurial ecosystems.

Leadership, and leadership development, in health and human services is essential. This review aims to draw conclusions from practice within the Australian context.

This review is an overview of health leadership development in Australia, with a particular focus on the implementation of the national health leadership framework, Health LEADS Australia (HLA).

Since its inception, the HLA has influenced the development of health leadership frameworks across the Australian states and territories. Both the National Health Leadership Collaboration and individuals with “boundary-spanning” roles across state government and the university sector have contributed to the development of collaborative online communities of practice and professional networks. Innovation has also been evident as the HLA has been incorporated into existing academic curricula and new professional development offerings. Ideas associated with distributed leadership, integral to the HLA, underpin both sets of actions.

The concept of a national health leadership framework has been implemented in different ways across jurisdictions. The range of alternative strategies (both collaborative and innovative) undertaken by Australian practitioners provide lessons for practice elsewhere.

This article adds to the body of knowledge associated with policy implementation and provides practical recommendations for the development and promotion of health leadership development programmes.

This study aims to structure a model for integrating social value into strategic management based on identifying the critical success factors (CSF) for such integration in the investigated companies.

This research was based on the actor–network theory. Through a rigorous approach to the case study methodology in a two-stage process lasting 21 months, we carried out this study.

Companies that use the polyhedral social accounting model in their strategic management processes do so without a reference model. We identified CSF for integrating social value, which was incorporated into a protocol model based on stakeholder theory and the use of social accounting.

Practitioners can use the proposed model to maintain the alignment of strategic performance and purpose. Using social accounting based on indicators and financial proxies allows managers to incorporate social value into strategic management in terms of financial value.

The institutional demand for social information is based on the growing sensitivity of companies. Aligning social values with business strategies contributes to social sustainability.

This study focuses on an unresearched emerging phenomenon. Since the first approach to stakeholder theory, the development of a stakeholder-oriented strategy has faced the lack of a stakeholder accounting system. The polyhedral model of social accounting could help overcome this problem as it provides information that allows a novel and innovative method to make a stakeholder-oriented strategy effective.

The purpose of this paper is to develop a model to help RTC managers in the technological and R&D decisions and bets so as to change the perceived value of the R&D projects of the centres. To achieve this aim, the paper investigates the different models for the valuation of intangible assets.

The paper presents a single case study and focusses on creating a useful IC valuation model for the centre, using existing methods and frameworks in IP and IC fields.

The paper presents a new method for the calculation of IC applied to a RTC in ICT sector, in which the valuation of the IP is included (software libraries) and the KM and the peculiarities of these kinds of organisations are explained. The model is based on Edvinsson and Malone (1997) and Leitner (2005).

Although the use of a single case provides rich data, it is also limits the generalisability to other RTCs. Another limitation is that not all existing methods were explained. This new method constitutes a first proposal for the IP and IC valuation in RTCs and further discussion and development would be carried out in the future.

The results suggest an IP and IC measurement model to improve the strategic and technological decisions making.

This paper may favour the competitiveness of companies engaged in intangible assets (knowledge, R&D) and the negotiation of the contracts since it arrives to determine a value for the intellectual property (software libraries) and intellectual capital.

This paper proposes an IC Model orientated towards an RTC context and to provide a value perspective for them. The authors are practitioners and the model is in use.

An understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The interest in these topics has been reignited by the increasing digitisation of the financial reporting and auditing processes. Whilst the behavioural research on accounting is well-established, the application of seminal works in cognitive psychology and behavioural finance is lacking, especially from recent research endeavours. The purpose of this paper is to provide a synthesis of theories relating to accounting behavioural research by evaluating them against the theories of cognitive psychology.

Using theory synthesis, this research draws seemingly isolated strands of research into a coherent framework, underpinned by cognitive psychology.

Evidence from accounting and auditing behavioural research is largely consistent with the psychology and finance research on cognitive limitations and errors. There remains a lacuna in accounting behavioural research on debiasing techniques. Such research, if underpinned by a single, cohesive theoretical framework, is likely to have practical relevance.

The current research has theoretical implications for the accounting decision-making and uncertainty research. Areas for future research, based on identified gaps in the current accounting behavioural research, are also proposed.

The aim of this study is to unveil how professional trainers and training managers describe the learning conditions of their workplaces, what informal and formal learning activities they intend to accomplish and what barriers to learning at work they encounter.

Barriers to learning in the workplace fall under individual, team or organizational aspects that hinder the initiation of or interrupt successful learning, delay proceedings or end learning activities much earlier than intended. Professional trainers (N = 16) and training managers (N = 10) participated in this interview study. Their answers were recorded, transcribed and analyzed via qualitative content analysis.

The participants assessed their work tasks as highly complex and balanced between new challenging tasks and routines. Their formal and informal learning activities were also fundamental to maintaining high performance. The trainers described a broad range of situations in which they suffered barriers to learning at their workplace, with most identifying external learning barriers such as vague supervisor requirements or disruptions from others.

The results of this study describe workplace complexity, which offers stimuli for learning through learning conditions, possibilities to engage in learning and also barriers to learning. To understand workplace complexity, all of these dimensions have to be understood and addressed.