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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.

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.

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.

Through Bourdieusian sociology, this study aims to interpret a globalized symbolic environment ward by the States and dominated by organizations through the States’ Nobilities enticing and the Euro-American influences disseminated by the cultural circuit of capitalism in the inculcation and incorporation of a class habitus conniving with this logic of domination.

This study has developed a theoretical essay based on the contributions of Bourdieusian sociology to discuss and understand the following concepts and their respective relationships: symbolic environment, globalization, organizations, State, State Nobility, Euro-American influences, cultural circuit of capitalism and class habitus.

The arguments built throughout this theoretical essay recognized how class habitus on environment contributes to organizations establishing themselves as a space that consolidates and replicates the domination logic. As indicated, the State Nobility is an intermediary element between dominant organizations and the State, as dominated.

This theoretical essay signals that less harmful alliances between organizations, the State Nobility and the State could culminate in social, environmental and economic scenarios provided with more inclusion, diversity and preservation.

This study presents an in-depth conceptual analysis to hold power structures responsible as direct and indirect drivers of environmental problems, with their different proportions and severity levels, affecting the planet.

This study proposes an alternative lens to debate and question how much the results presented by the contemporary world order compensate (if in any way) the damage that invades and deteriorate environmental assets.

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

This paper argues that extractivist logic creates the environmental conditions that produce “natural” hazards and also the human conditions that produce vulnerability, which combined create disasters. Disaster Risk Creation is then built into the current global socio-economic system, as an integral component not accidental by-product.

As part of the movement to liberate disasters as discipline, practice and field of enquiry, this paper does not talk disasters per se, but rather its focus is on “extractivism” as a fundamental explanator for the anthropogenic disaster landscape that now confronts us.

Applying a gender lens to extractivism as it relates to disaster, further highlights that Disaster Risk Management rather than alleviating, creates the problems it seeks to solve, suggesting the need to liberate gender from Disaster Risk Management, and the need to liberate us all from the notion of managing disasters. Since to ‘manage’ disaster risk is to accept uncritically the structures and systems that create that risk, then if we truly want to address disasters, our focus needs to be on the extractive practices, not the disastrous outcomes.

The fundamental argument is that through privileging the notion of “disaster” we create it, bring it into existence, as something that exists in and of itself, apart from wider socio-economic structures and systems of extraction and exploitation, rather than recognising it for what it is, an outcome/end product of those wider structures and systems. Our focus on disaster is then misplaced, and perhaps what disaster studies needs to be liberated from, is itself.

This paper aims to identify how the faculties of a Colombian University have understood the concept of sustainability and the way they have embedded it into their training.

Qualitative research was done using documentary and content analysis which allowed researchers to recognize features correlated to sustainability which are needed to promote and act for social equity, ecological care and economic development.

It was found that most faculties at the university do not conceptualize it; ergo, courses are designed neither for promoting sustainability nor sustainable education. Besides this, almost no level of integration was identified among faculties on this topic.

Many people agree education for sustainability is a key action to overcome the complex challenges the planet is facing; nevertheless, the prejudice that training to solve sustainability problems is an exclusive task of certain disciplines is common. This misunderstanding reduces the possibilities of pursuing a sustainable future, considering that these issues affect all humankind and that they can only be solved through interdisciplinary and collaborative work.

The paper also outlines some actions that Universidad Pontificia Bolivariana (UPB) can take to consider sustainability issues, and they are as follows: identification of competencies to include in the curricula; recognition of the potential of integrating education for sustainable development (ESD) into the curricula by strengthening the competencies and capacities; strengthening the competencies and capacities of the academic staff through ESD training processes; articulation of research with the curricula in such a way that the results of research processes permeate the curricula.

This study has some limitations. For instance, regarding the survey, the size of the sample may seem too small, a bigger sample will allow better information for the results. Regarding the case studies, a greater diversity of programs could have provided a wider range of results. Despite these limitations, for UPB, the study shows a snapshot of the literature review and the articulation of sustainable development and climate change education (CCE) in all programs the university has. The implications of this paper and research are the following. First, it reiterates the importance of having within the same institution a common language to talk about sustainability. Second, it recognizes the competencies and skills that should considered when implementing ESD and CCE in curricula.

This idea corresponds to a lack of debate about what the term signifies and means. It is believed that, as sustainability has been highly researched in the past two decades, it is a cross-cutting element in any faculty proposal; however, due to the complexity of the term, it is understood differently by each member of the same academic community, affecting their ability to design a systemic and systematic curriculum that enables to educate for sustainable goals.