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This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

In this paper, the authors empirically and theoretically analyze the scaling and control of talent development to highlight an important part of commercialization in football clubs, especially in the light of a growing transfer market.

Conducting a single case study of a Swedish football club, the authors adapt a view of the club as a “high-intensity” organization (Alvesson and Kärreman, 2004), one that inherently relies on strong identification of employees and the fostering of talent. This view allows us to detail the importance of both socio-ideological and technocratic forms of control involved in the talent development process.

The authors show how socio-ideological and technocratic forms of control were combined to establish the football club as a “talent factory” in the league, as well as the corresponding challenges when scaling talent development activities and how these challenges were handled. In doing so, the authors contribute to the broader accounting literature on talent- and human resource management, as the authors provide an example of how football clubs may commercialize without necessarily violating their fundamental sports values.

Talent management has mainly been studied in terms of increasing player wages and a focus on the cost of talent. As opposed to these perspectives, the authors highlight the revenue potential in developing players in the light of a growing transfer market and the relevance of talent development for the commercialization of football clubs.

The climate crisis presents a global threat. Research shows the necessity of joint communication efforts across different arenas—media, politics, business, academia and protest—to address this threat. However, communication about social change in response to the climate crisis comes with challenges. These challenges manifest, among others, in public accusations of inconsistency in terms of hypocrisy and incapability against self-declared change agents in different arenas. This increasingly turns public climate communication into a “blame game”.

Strategic communication scholarship has started to engage in this debate, thereby acknowledging climate communication as an arena-spanning, necessarily contested issue. Still, a systematic overview of specific inconsistency accusations in different public arenas is lacking. This conceptual article provides an overview based on a macro-focused public arena approach and decoupling scholarship.

Drawing on a systematic literature review of climate-related strategic communication scholarship and key debates from climate communication research in neighboring domains, the authors develop a framework mapping how inconsistency accusations of hypocrisy and incapacity, that is, policy–practice and means–ends decoupling, manifest in different climate communication arenas.

This framework creates awareness for the shared challenge of decoupling accusations across different climate communication arenas, underscoring the necessity of an arena-spanning strategic communication agenda. This agenda requires a communicative shift from downplaying to embracing decoupling accusations, from mutual blaming to approval of accountable ways of working through accusations and from confrontation to cooperation of agents across arenas.

Social enterprises (SEs) face tensions when combining financial and social missions, and this is particularly evident in the scaling process. Although extant research mainly focuses on SEs that integrate their social and financial missions, this study aims to unpack social impact scaling strategies in differentiated hybrid organizations (DHOs) through the case of African SEs.

The study entails an inductive multiple case study approach based on four case SEs: work integration social enterprises (WISEs) and fair trade producer social enterprises (FTPSEs) in Uganda and Kenya. A total of 24 semi-structured interviews were collected together with multiple secondary data sources and then coded and analyzed through the rigorous Gioia et al. (2013) methodology to build a theoretical model.

The results indicate that SEs, as differentiated hybrids, implement four types of social impact scaling strategies toward beneficiaries and benefits (penetration, bundling, spreading and diversification) and unveil different dual mission tensions generated by each scaling strategy. The study also shows mutually reinforcing mechanisms named cross-bracing actions, which are paradoxical actions connected to one another for navigating tensions and ensuring dual mission during scaling.

This study provides evidence of four strategies for scaling social impact, with associated challenges and response mechanisms based on the cross-bracing effect between social and financial missions. Thus, the research provides a clear framework (social impact scaling matrix) for investigating differentiation in hybridity at scaling and provides new directions on how SEs scale their impact, with implications for social entrepreneurship and dual mission management literature.

The model offers a practical tool for decision-makers in SEs, such as managers and social entrepreneurs, providing insights into what scaling pathways to implement (one or multiples) and, more importantly, the implications and possible solutions. Response mechanisms are also useful for tackling specific tensions, thereby contributing to addressing the challenges of vulnerable, marginalized and low-income individuals. The study also offers implications for policymakers, governments and other ecosystem actors such as nongovernmental organizations (NGOs) and social investors.

Despite the growing body of literature on scaling social impact, only a few studies have focused on differentiated hybrids, and no evidence has been provided on how they scale only the social impact (without considering commercial scaling). This study brings a new perspective to paradox theory and hybridity, showing paradoxes come into view at scaling, and documenting how from a differentiation approach to hybridity, DHOs also implemented cross-bracing actions, which are reinforcement mechanisms, thus suggesting connections and synergies among the actions in social and financial mission, where such knowledge is required to better comprehend how SEs can achieve a virtuous cycle of profits and reinvestments in social impact.

This paper aims to inform the discussion on why and how non-profit organizations can experience a hybridization process to address the criticism that would assume hybridity as an intrinsic characteristic of all organizations. Specifically, by referring to the academies of intellectuals as the non-profit setting in which investigating the emergence of hybridity takes place, this paper aims at exploring, first, to what extent this emergence could be induced by institutional conditions, and, second, which structural innovations could sustain the academies’ “motion” towards hybridity.

This paper relies on the institutional logics perspective and adopts the case study method applied to a historical context. The case under analysis is the Academy of “the Immobili”, which, in spite of its name, experienced a hybridization process in 1720 because of the decision to involve an impresario in the management of its theatre.

The findings highlight the significant role played by institutional conditions in inducing the emergence of hybridity, even in presence of internal resistance to any “motion” from the non-profit setting. Moreover, the analysis of the innovations associated with this emergence detects the intertwined action of the different decision makers involved in the hybridization process, in spite of their formal separation. These findings strengthen the conceptualization of hybridity within non-profit organizations.

Besides referring to a historical period that is still little explored in terms of hybridity within organizations, the paper focuses on an original context, i.e. academies, representing an ancient typology of cultural organizations. Therefore, the paper also provides the first insights into the hybridization process of cultural organizations from a historical perspective.

As an advanced manufacturing method, additive manufacturing (AM) technology provides new possibilities for efficient production and design of parts. However, with the continuous expansion of the application of AM materials, subtractive processing has become one of the necessary steps to improve the accuracy and performance of parts. In this paper, the processing process of AM materials is discussed in depth, and the surface integrity problem caused by it is discussed.

Firstly, we listed and analyzed the characterization parameters of metal surface integrity and its influence on the performance of parts and then introduced the application of integrated processing of metal adding and subtracting materials and the influence of different processing forms on the surface integrity of parts. The surface of the trial-cut material is detected and analyzed, and the surface of the integrated processing of adding and subtracting materials is compared with that of the pure processing of reducing materials, so that the corresponding conclusions are obtained.

In this process, we also found some surface integrity problems, such as knife marks, residual stress and thermal effects. These problems may have a potential negative impact on the performance of the final parts. In processing, we can try to use other integrated processing technologies of adding and subtracting materials, try to combine various integrated processing technologies of adding and subtracting materials, or consider exploring more efficient AM technology to improve processing efficiency. We can also consider adopting production process optimization measures to reduce the processing cost of adding and subtracting materials.

With the gradual improvement of the requirements for the surface quality of parts in the production process and the in-depth implementation of sustainable manufacturing, the demand for integrated processing of metal addition and subtraction materials is likely to continue to grow in the future. By deeply understanding and studying the problems of material reduction and surface integrity of AM materials, we can better meet the challenges in the manufacturing process and improve the quality and performance of parts. This research is very important for promoting the development of manufacturing technology and achieving success in practical application.

Polymer laser powder bed fusion (PBF-LB/P) is an additive manufacturing technology that is sustainable due to the possibility of recycling the powder multiple times and allowing the fabrication of gears without the aid of support structures and subsequent assembly. However, there are constraints in the process that negatively affect its adoption compared to other additive technologies such as material extrusion to produce gears. This study aims to demonstrate that it is possible to overcome the problems due to the physics of the process to produce accurate mechanism.

Technological aspects such as orientation, wheel-shaft thicknesses and degree of powder recycling were examined. Furthermore, the evolving tooth profile was considered as a design parameter to provide a manufacturability map of gear-based mechanisms.

Results show that there are some differences in the functioning of the gear depending on the type of powder used, 100% virgin or 50% virgin and 50% recycled for five cycles. The application of a groove on a gear produced with 100% virgin powder allows the mechanism to be easily unlocked regardless of the orientation and wheel-shaft thicknesses. The application of a specific evolutionary profile independent of the diameter of the reference circle on vertically oriented gears guarantees rotation continuity while preserving the functionality of the assembled mechanism.

In the literature, there are various studies on material aging and reuse in the PBF-LB/P process, mainly focused on the powder deterioration mechanism, powder fluidity, microstructure and mechanical properties of the parts and process parameters. This study, instead, was focused on the functioning of gears, which represent one of the applications in which this technology can have great success, by analyzing the two main effects that can compromise it: recycled powder and vertical orientation during construction.

Particles bed binding by selective cement activation (SCA) method is a computer-aided manufacturing (CAM) technique used to produce cementitious elements. A computer-aided design file is sliced to generate G-codes before printing. This paper aims to study the effect of key input parameters for slicer software on the final properties of printed products.

The one factor at a time (OFAT) methodology is used to investigate the impact of selected parameters on the final properties of printed specimens, and the causes for the variations in outcomes of each variable are discussed.

Finer aggregates can generate a more compact layer, resulting in a denser product with higher strength. Fluid pressure is directly determined by voxel rate (r_V); however, high pressures enable better fluid penetration control for fortified products; for extreme r_Vs, residual voids in the interfaces between successive layers and single-line primitives impair mechanical strength. It was understood that printhead movement along the orientation of the parts in the powder bed improved the mechanical properties.

The design of experiment (DOE) method assesses the influence of process parameters on various input printing variables at the same time. As the resources are limited, a fractional factorial plan is carried out on a subset of a full factorial design; hence, providing physical interpretation behind changes in each factor is difficult. OFAT aids in analyzing the effect of a change in one factor on output while all other parameters are kept constant. The results assist engineers in properly considering the influence of variable variations for future DOE designs.

Non-financial reporting (NFR) is viewed as a major step towards organisational transparency and accountability. While the number of non-financial reports published every year has been growing exponentially over the last two decades, their quality and effectiveness in managing environmental, social and governance (ESG) performance have been questioned. Addressing these concerns, several jurisdictions, including EU Member States, introduced mandatory NFR regimes. However, the evidence on whether such regulation truly translates into enhanced ESG performance remains scarce. This paper aims to fill this gap in the literature by investigating the impact of the EU’s Directive 2014/95/EU (Non-financial Reporting Directive, NFRD) on the ESG scores of Polish companies.

Drawing upon institutional and strategic perspectives on legitimacy theory, the authors test the relationship between the introduction of the NFRD and the ESG scores derived from the Refinitiv database, using a sample of all those companies listed on the Warsaw Stock Exchange whose disclosure allows for measuring ESG performance (yielding 171 firm-year observations from 43 companies).

This study’s findings show an improvement of ESG performance following the introduction of the NFRD. The difference-in-differences approach indicates that the improvement is larger for companies that are subject to the legislation when it comes to overall ESG performance, particularly for environmental and social performance. Nonetheless, to the best of the authors’ knowledge, no significant effect is found for performance in the governance dimension.

This study investigates the role of transnational mandatory reporting regulation in the first years of its enactment. The evidence offers insights into the effects of disclosure legislation in the context of an underdeveloped institutional environment.