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The purpose of this study is to review university social responsibility (USR) using a well-known quantitative approach of bibliometric analysis. Compared to corporate social responsibility (CSR), USR is in its infancy stage, requiring further exploration of its meaning and impact toward higher education institutions (HEIs).

A total of 306 publications and 9,530 cited references were retrieved from the Web of Science database. Bibliographic coupling analysis was applied to uncover present themes, while co-word analysis was used to predict future trends.

Findings suggested that themes are centralized toward the impact of USR on HEIs. USR is important for HEIs to attain excellence in today's challenging business environment.

USR could develop HEIs into world-renowned institutions by establishing a good reputation and engaging with the broader community, locally and internationally. USR is regarded as HEIs' new value proposition in marketing its brand within the competitive environment in higher education.

This study is the first that reviews USR by extracting the knowledge structure and providing visualization on the implicit themes of the subject interest.

Understanding how firms manage multiple stakeholders is an academic and business call. This paper aims to describe a firm’s processes to implement a stakeholder value creation system, defined as the firm’s processes to create appropriate value with multiple stakeholders.

The authors based their investigation on a conceptual framework extracted from a previous literature review. From there, the authors conducted qualitative empirical research designed as a multiple-case study. In-depth interviews with 47 people from 11 different firms are the key source of this study.

This paper proposes a framework demonstrating how a firm can implement a stakeholder value creation system. Results pointed to three processes: value creation, distribution and capture. Value distribution mechanisms are drivers for both value creation and capture processes. The system is a set of multiple flow relationships between the firm and its stakeholders.

This research is limited to the Brazilian context.

The stakeholder value creation system is composed of seven elements: walk-the-talk organizational behavior, stakeholder business model, societal non-attended need, stakeholder preference matrix, stakeholder bargaining power, retention of rents and governance mechanism. Managers may design their firm’s unique processes using these elements as drivers.

The present investigation demonstrates that societal issues matter for firms to formulate strategies that positively impact their economic, social and environmental results.

The authors investigated competitive strategy concepts of value creation and appropriation from a combination of resource-based and stakeholder theories and a system perspective. The framework of this study consolidated both theories’ ideas from a complementary perspective. The authors suggest managers and academics should adopt the power of the “AND” position instead of the “OR” trade-off position.

This study aims to investigate whether higher value creation leads to higher value appropriation and to identify the boundary conditions in a buyer–supplier relationship that can explain why a particular supplier can appropriate higher value than others.

The study uses questionnaire surveys. The sample of the survey has 150 publicly-listed supplier firms in Taiwan. The unit of analysis is the buyer–supplier relationship.

In the buyer–supplier relationship, suppliers’ bargaining power, partnership and a supplier’s original brand manufacturing (OBM) business can strengthen the positive relationship between value creation and value appropriation.

This study adopts the unilateral viewpoint of suppliers; however, some constructs might require dyadic evaluation. This study only explores the spillover effect of OBM business on the relationship between value creation and appropriation.

The spillover effect of a supplier’s OBM business in a buyer–supplier relationship allows the buyer to share more common benefits and the supplier to capture more private benefits as compensation. By broadening its customer base, a supplier can increase its bargaining power. A supplier can also maintain a strategic partnership with each essential buyer.

To avoid the dark-side effect of partnership, the model provides the contingency that a supplier can capture more value from a buyer–supplier relationship.

Scholars have affirmed that a conceptualization of value co-creation in business relationships should reflect the nature and characteristics of interactional processes that occur in use. The advent of sales and marketing technologies, however, is changing the nature and dynamics of interactions. New trends in digitalization have played a significant role in emphasizing and facilitating the occurrence of business-to- business (B2B) collaborative or sharing economy. The B2B sharing economy and value co-creation are closely intertwined, as businesses harness the power of shared resources and collaboration to generate value in diverse ways. This study highlights the importance of going beyond value co-creation in studying B2B collaborative economy, unpacking the interconnected value processes that influence value co-creation. It also aims at showing the activities that characterize multiple joint value spheres among actors.

The study consists of 49 qualitative interviews with managers operating in different industries.

The paper shows that when considering digital B2B contexts, five joint value spheres in business relationships should be considered: a value co-creation, a value appropriation, a value communication, a value measurement and a value representation sphere. Each one is characterized by specific activities that are relevant from a managerial point of view.

This study highlights that value co-creation has often been over stressed when discussing business interactions, also with the advent of new technologies. Rather, this study offers a more comprehensive view of value co-creation that includes different value processes occurring in joint value spheres. These further processes are relevant because failure and success in business relationships within the B2B sharing economy are often dependent from activities outside the value co-creation process, which strongly affect it. Such knowledge will also open up new research venues and opportunities to better contribute to the practice of value management in business relationships.

This paper aims to focus on academic library managers’ learning practices in the context of cooperative work supported by computational artefacts. Academic library managers’ everyday work is mainly cooperative. Their cooperation is supported predominantly by computational artefacts. Learning how to use the computational artefacts efficiently and effectively involves understanding the changes in everyday work that affect managers and, therefore, it requires deep understanding of their cooperative work practices.

Focused ethnography was conducted through participant observations, interviews and document analysis. Ten managers from a university library in Sweden participated in the research. A thematic method was used to analyse the empirical material. Computer supported cooperative work (CSCW) and work-integrated learning was used as the conceptual lens.

Five learning practices were identified: collaboration, communication, coordination, decision-making processes and computational artefacts’ use. The findings show that learning is embedded in managers’ cooperative work practices, which do not necessarily include sufficient training time. Furthermore, learning was intertwined with cooperating and was situational. Managers learned by reflecting together on their own experiences and through joint cooperation and information sharing while using the computational artefacts.

The main contribution lies in providing insights into how academic library managers learn and cooperate in their everyday work, emphasizing the role of computational artefacts, the importance of the work context and the collective nature of learning. It also highlights the need for continual workplace learning in contemporary knowledge work environments. Thus, the research generates contributions to the informatics field by extending the understanding of managers’ work-integrated learning in their everyday cooperative work practices supported by computational artefacts’ use. It also contributes to the intersection of CSCW and work-integrated learning.

The study is positioned at the crossroads of transformative social marketing and social innovation literature through the lens of participatory design (PD). This exploratory study aims to explore how social enterprises in India engage economically marginalized people in transformative social marketing and innovation for sustainable development through PD.

The study includes a case study with a matched pairs analysis approach. The data analysis reports three themes depicting the role of PD in different stages of the social innovation process (codiscovery, codesign and scaling-up), the challenges faced in the process and the outcomes of the PD process.

The authors propose that social enterprises can act as sustainable development catalysts for more inclusive sustainable development through their proactive and creative uses of PD. Still, PD also has limitations for addressing the challenges stemming from marginalized contexts, which requires effective social marketing strategies to overcome.

The study contributes to the emerging dialogue on PD with marginalized users and widens the scope of studies on transformative social marketing and innovation. The findings also provide practical insights for PD practitioners on how designers can learn from diverse PD practices in the context of economically marginalized people.

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.

This paper refines the Digital Media–Arena (DMA) framework to address the diversity of stakeholders contributing to the production, (re)appropriation and (re)distribution of organisational messages in digital environments. It also presents a case analysis for the purpose of demonstrating the applicability of the revised conceptual framework to a critical situation.

Grounded in key public relations, corporate communication and strategic communication research, this study first extends the DMA framework by introducing six new forms of media-arenas. Next, the study takes a public sector perspective to analyse the revised framework against a critical situation involving the Finnish prime minister in summer 2022.

The application of the revised DMA framework to analyse the critical situation shows the importance of mapping and understanding diverse discourses across multi-arenas and their communication role in a rapidly unfolding scandal surrounding the prime minister of Finland. Findings also reveal the diversity of stakeholder voices forming their own versions of organisational messages and sometimes converging organisational messages within and across DMAs.

The DMA framework can offer practical suggestions to guide communicators to make strategic choices in what, where, how and with whom they can communicate.

The revised DMA framework contributes expanding the field's knowledge of the strategic communicative use of the digital environment in typically highly volatile and multi-vocal situations by offering instrumental understanding of the conflicting challenge between subjugating and liberating organisational messages across the digital spectrum.

Sports leagues have stood out in the entertainment industry due to their great economic value and cultural impact. This is the case of the American sports leagues, with emphasis on the National Basketball Association (NBA), whose largest Latin American market lies on Brazil. The aforementioned league’s audience is constantly growing, a fact that can be partially explained by the encouragement provided for its viewers to interact through social media, in a phenomenon called social TV. Accordingly, the aim of the present study is to investigate how social TV works as a means for Brazilian fans to coproduce their NBA broadcasting enjoyment through social media interactions.

The authors conducted a netnography on the community of fans engaged in Twitter hashtag #NBAnaESPN, which was released by ESPN to promote audience integration during NBA games' broadcasting.

A theorization about the role played by social TV in the way fan culture articulates through social media to enjoy broadcasting media products was herein presented. The findings of this study have evidenced three categories concerning the role played by television broadcasting, social media and the fandom in NBA consumption by Brazilian fans. Based on these findings, the authors got to the conclusion that social TV establishes a mediatized environment where fan culture can be articulated through social media to enable interactions about television broadcasting.

The study was limited to members of the Brazilian NBA audience who engage in the official social media of the league’s broadcasting.

The study heads toward a theoretical generalization based on the research results.

The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this may further inquiries into the known as well as the unknown implications of space exploration and commercialisation.

This is a conceptual paper that applies critical realism to the field of space accounting using cost management in space contracts as an illustrative example.

Adopting a naturalised version of critical realism that recognises the complex interplay between natural and social realities, the author nuances the distinction between intransitive and transitive objects of knowledge and advances a framework that may be used as a starting point for a transfactual mode of reasoning. The author then applies this mode of reasoning to the topic of cost management in the space sector and illustrates how it may enhance our insights into what causes cost overruns in space contracts.

By adopting a naturalised version of critical realism, the author establishes a philosophical framework that can support the broadly based, inter-disciplinary research agenda that has been envisaged for research on space accounting and possibly inform policy development.

This paper is the first to apply a critical realist perspective to space accounting and lays a philosophical foundation for future research on the topic.