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The pace of change has opened up — and will continue to do so — an increasing number of options for consumers to spend time and money. Successful companies will have to maintain an effective response to change, including a product supply strategy that satisfies consumer demands for value. Properly managed, sourcing represents a valuable means of extending the product offering — either horizontally or vertically — in order to respond to three key elements of choice which are driving consumer perceptions of value: choice of how to spend time and money, choice of when and where to shop, and choice of personal style. While sourcing will be an essential element of a product supply strategy for the domestic market, the pace of change which is driving this requirement is having an even more profound effect in those countries from which sourcing is taking place. Consumerism is rising: interest in shopping, the availability of product, affluence and time available to shop all point to the development of massive demand in emerging markets — potentially two billion consumers in Asia Pacific by the year 2000. The winners in mature markets will be world class suppliers. World class performance is created on a world stage. The real winners will be those who apply the principles and practice of fulfilling consumer demand on a global basis.

This chapter examines SDG 13 which deals with efforts to combat climate change. The chapter begins by outlining the targets related to this goal, the trend towards increased heating of the planet and failures to curtail carbon emissions. This is framed using criminological concepts such as state-corporate crime and carbon criminality. The major concern of the rest of the chapter is to outline a climate action plan. As part of this, it discusses a range of initiatives currently underway intended to pressure governments to take more concerted action around climate change. These include activist interventions and climate litigation. The chapter concludes by exploring the possibilities and obligations of global community action to address the most important issue of our era.

Roots of global Terrorism are in ‘failed’ states carved out of multiracial empires after World Wars I and II in name of ‘national self‐determination’. Both sides in the Cold War competed to exploit the process of disintegration with armed and covert interventions. In effect, they were colluding at the expense of the ‘liberated’ peoples. The ‘Vietnam Trauma’ prevented effective action against the resulting terrorist buildup and blowback until 9/11. As those vultures come home to roost, the war broadens to en vision overdue but coercive reforms to the postwar system of nation states, first in the Middle East. Mirages of Vietnam blur the vision; can the sole Superpower finish the job before fiscal and/or imperial overstretch implode it?

The aim of this paper is to structure and synthesize the existing scholarly works in the young and emerging field of “strategic entrepreneurship” (SE) as well as to develop a theoretical model, thereby contributing to further theory‐building.

As the results of a review of extant literature, four different elementary domains conceptualizing SE on the basis of the configuration approach could be identified: the strategy, the entrepreneur, the environment and the structure and resources of the firm.

The SE model contributes to the understanding of how firms can create value. It has been shown beforehand that the configuration approach is suitable for strategic management as well as for entrepreneurship in the sense of new venture creation and arguably can be transferred to the larger level of SME strategy as well.

With the four dimensions of SE, this paper has so far only been able to deliver a starting point for further research which (empirically) investigates their interplay and attempts to derive “optimal configurations” of the dimensions, e.g. with regard to different firm sizes and environmental conditions. This empirical part is still outstanding.

The major managerial implication of the SE approach is the possibility to develop more entrepreneurial and innovative thinking, especially in SMEs and young ventures. This stands in contrast with classical strategic management approaches, which characteristically emphasize administrative management and focus on day‐to‐day business.

This paper is the first to model SE by using the configuration approach, thereby providing a solid theoretical foundation for future empirical research.

A tax based on land value is in many ways ideal, but many economists dismiss it by assuming it could not raise enough revenue. Standard sources of data omit much of the potential tax base, and undervalue what they do measure. The purpose of this paper is to present more comprehensive and accurate measures of land rents and values, and several modes of raising revenues from them besides the conventional property tax.

The paper identifies 16 elements of land's taxable capacity that received authorities either trivialize or omit. These 16 elements come in four groups.

In Group A, Elements 1‐4 correct for the downward bias in standard sources. In Group B, Elements 5‐10 broaden the concepts of land and rent beyond the conventional narrow perception, while Elements 11‐12 estimate rents to be gained by abating other kinds of taxes. In Group C, Elements 13‐14 explain how using the land tax, since it has no excess burden, uncaps feasible tax rates. In Group D, Elements 15‐16 define some moot possibilities that may warrant further exploration.

This paper shows how previous estimates of rent and land values have been narrowly limited to a fraction of the whole, thus giving a false impression that the tax capacity is low. The paper adds 14 elements to the traditional narrow “single tax” base, plus two moot elements advanced for future consideration. Any one of these 16 elements indicates a much higher land tax base than economists commonly recognize today. Taken together they are overwhelming, and cast an entirely new light on this subject.

The paper aims to discuss the major and auxiliary types of cycles found in the literature.

The existence of cycles within economy and its sub-sectors has been studied for a number of years. In the wake of the recent cyclical downturn, interest in cycles has increased. To mitigate future risks, scholars and investors seek new insights for a better understanding of the cyclical phenomenon. The paper presents systematic review of the existing copious cyclical literature. It then discusses general characteristics and the key forces that produce these cycles.

The study finds four major and eight auxiliary cycles. It suggests that each cycle has its own distinct empirical periodicity and theoretical underpinnings. The longer the cycles are the greater controversy which surrounds them.

Cycles are monumental to a proper understanding of complex property market dynamics. Their existence implies that economies, whilst not deterministic, have a rhythm. Cyclical awareness can therefore advance property market participants.

The paper uncovers four major and eight auxiliary types of cycles and argues their importance.

The purposes of this paper are as follows. Part one examines the role of denialism in the context of proposals advanced through the much-abused Limits to Growth (LtG) project. Part two uses three sets of criteria (domains of reality, worldviews and values) to characterise some of the interior human and social aspects of the “denial machine.” It uses these criteria to address some vital, but currently under-appreciated “interior” aspects of descent. (N.B. A succinct “primer” or overview of the concept and underpinning rationale for notions of “descent pathways” is provided in the introduction to this special issue.)

The paper draws on a number of authoritative sources that track the dimensions of global change and, specifically, the ways that humanity is tracking towards Dystopian overshoot-and-collapse futures. The significance of the LtG project is assessed in this context. Part two employs the criteria noted above to identify and open out the centrality of the human and cultural interiors.

Responses to the LtG project are shown to have deprived humanity of the clarity and will to respond effectively to the emerging global emergency. The rise of climate change denialism has followed suit and made effective responses increasingly difficult. A new focus, however, on some of the dynamics of reality domains, worldviews and values, clarifies both the nature of the problem and prefigures a range of solutions, some of which are briefly outlined.

This is primarily a conceptual paper that suggests a range of practical responses. For example, re-purposing parts of the current information technology (IT) infrastructure away from financial and economic indices to those tracking the health of the planet. Also translating the case put forward here for a new generation of Institutions of Foresight (IoFs) into real-world start-ups and examples. Further research is needed into the uses and limitations both of positive and negative views of futures. It is suggested that the latter have more value than is commonly realised.

In addition to those stated above, the practical implications include new uses for IT infrastructure based on worldcentric – rather than financial and economic worldviews; designing and implementing a new generation of IoFs; and finding new ways to inform the public of impending Dystopian outcomes without exacerbating avoidance and depression.

The social implications are profound. Currently, humanity has allowed itself to “tune out” and ignore many of the well-founded “signals” (from the global system) and warnings (from those who have observed and tracked real-world changes). As a result, it has outgrown the capacity of the planet to support the current population, let alone the 10 billion currently projected by the United Nations (UN). Something must give. Applied foresight can provide essential lead time to act before human actions are overwhelmed by forces beyond its control.

The paper draws together material from hitherto disparate sources to assess the LtG project. It also deploys key concepts from an integral perspective that shed new light on human and cultural forces that determine how people respond to the prospect of Dystopian futures. In so doing, it provides insight into why we are where we are and also into some of the means by which humanity can respond. Specifically, it suggests a shift from collapse narratives to those of descent.

Despite major progress made in improving the health and well-being of millions of people, more efforts are needed for investment in 21st century health care. However, public hospital waiting lists continue to grow. At the same time, there has been increased investment in e-health and digital interventions to enhance population health and reduce hospital admissions. The purpose of this study is to highlight the accounting challenges associated with measuring, investing and accounting for value in this setting. The authors argue that this requires more nuanced performance metrics that effect a shift from a technical practice to one that embraces social and moral values.

This research is based on field interviews held with clinicians, accountants and administrators in public hospitals throughout Australia and Europe. The field research and multidisciplinary narratives offer insights and issues relating to value and valuing and managing digital health investment decisions for the post-COVID-19 “value-based health-care” future of accounting in the hospital setting.

The authors find that the complex activity-based hospital funding models operate as a black box, with limited clinician understanding and hybridised accounting expertise for informed social, moral and ethical decision-making. While there is malleability of the health economics-derived activity-based hospital funding models, value contestation and conflict are evident in the operationalisation of these models in practice. Activity-based funding (ABF) mechanisms reward patient throughput volumes in hospitals but at the same time stymie investment in digital health. Although classified as strategic investments, there is a limit to strategic planning.

Accounting in public hospitals has become increasingly visible and contested during the pandemic-driven health-care crisis. Further research is required to examine the hybridising accounting expertise as it is increasingly implicated in the incremental changes to ABF in the emergence of value-based health care and associated digital health investment strategies. Despite operationalising these health economic models in practice, accountants are currently being blamed for dysfunctional health-care decisions. Further education for practicing accountants is required to effect operational change. This includes education on the significant moral and ethical dilemmas that result from accounting for patient mix choices in public hospital service provision.

This research involved a multidisciplinary team from accounting, digital health, information systems, value-based health care and clinical expertise. Unique insights on the move to digital health care are provided. This study contributes to policy development and the limited value-based health-care literature in accounting.