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This study aims to answer the question of what characterizes organizations with future-potential, and with the help of a model introduced in this study, the authors propose what interventions can be identified and which improvements need to be made in traditional organizations so that they meet the requirements of future-potentiality.

A systematic literature review was conducted to identify management interventions. Citation and co-word analyses were also performed. Content analysis of 311 journal articles from the past five years was performed taking into account relevant keywords, and disciplinary narrowing was also applied. These articles were used to identify knowledge that could be used to suggest micro-, meso- and macro-level changes.

To develop the future potential of organizations, three organizational levels must be separated. The first is the micro level of relations between leaders and employees, where equity is a key value for future potentiality. It should be emphasized that not all employees’ organizational commitment is equally important for organizations with future potential, and leaders should strengthen their commitment according to individual needs and opportunities. The second is the meso level, where the decisive value is organizational moderation, and this suggests that a careful and restrained development is needed both in satisfying consumer needs and in innovation. The third is the macro level, where the defining value is responsibility and sustainability, which are necessary for achieving a state where the active development of national culture becomes possible.

Contrary to the authors’ expectations, it has been found that there are only a few studies dealing with change management for the purpose of achieving a future potential mode of organizational operation; thus, the results can be considered new and will contribute to the development of a cross-section of change management and future studies.

This article analyzes the relationships between different conceptions of time, socioeconomic development and cultural values.

We focus on three major aspects of time, namely, 1) duration, 2) orientation and 3) tempo. Furthermore, we draw on modernization theory to distinguish between agrarian/traditional and industrial/modern societies and their respective cultural values.

Analyses indicate that agrarian/traditional societies with cultural values such as collectivism, survival, religiosity and hierarchical structures are marked by subjective/cyclical/inaccurate, past-oriented and slow-paced conceptions of time. In contrast, industrial/modern societies with cultural values such as individualism, self-expression, secularism and egalitarianism are marked by objective/linear/accurate, future-oriented and accelerated conceptions of time.

This paper introduces an original conceptualization of the three dimensions of time – duration, orientation and tempo – previously overlooked in the literature. Additionally, it provides an in-depth and comprehensive analysis of the relationships between time, culture and socioeconomic development.

This study aims to identify the groups of value cocreators in the context of social media in the retail banking industry and resources that predict customer membership among different groups of value cocreators.

This study reviewed the literature and developed measurement instruments for the constructs of interest. Data were collected from 406 customers in an emerging market in 2019 and analyzed using latent profile analysis.

This study identified three profiles of value cocreators on social media based on the actual practices of resource integration that enliven value cocreation. Second, this study explains the differences in the performance of resource integration practices to cocreate by the types of resources that customers integrate into social media. Third, this study fills the need for knowledge of value cocreation in different contexts and industries (e.g. banks).

This study analytically relates a set of resources to the variety and intensity of the value cocreation practices adopted by bank customers in interactive environments. The emphasis on how value cocreation practices in online environments combined with customer resources (e.g., a person-centered approach) allows to identify unique profiles of value cocreators on social media. The findings inform managers of the profiles of cocreators, which customers are more attractive as value cocreators on social media, and which resources managers should help customers develop to increase cocreation on social media.

The harmonisation of university degrees at the European level leads us to believe that training needs are addressed in the same way in different countries. However, the inevitable adaptation to the changing environment faced by companies requires a continuous adjustment between training and future needs, according to the sector. The aim of this paper is to compare two leading and culturally similar countries in the tourism sector in order to determine whether training is being provided homogeneously in tourism higher education and whether more specific training is desired to meet the needs of the sector in each country.

This study is part of the European Next Tourism Generation (NTG) Project, the first European partnership to foster a collaborative and productive relationship between the education system and the tourism industry. A mixed research study was conducted with the purpose of development, i.e. with the intention that the results of one method (qualitative) are used to assist the development of the other method (quantitative) and an exploratory sequential design. Both qualitative (29 interviews) and quantitative (509 tourism organisations) methods are used.

For a sector that has undergone significant changes in recent years, the results show the differences between countries around the current level of soft skills of employees, the level they will need to develop in the future and the gaps that those responsible for training future employees in the sector need to focus on for the 2030 horizon.

Several recommendations have emerged from this paper: to complement higher education, to achieve a better link between the business world and future workers; to provide much more incentives for international student mobility, which will allow students to develop intercultural soft skills before they enter the world of work, and to propose the creation of a social network to share, communicate and learn about resources specific to the tourism industry.

Since the Bologna Plan, higher education institutions have been tasked with preparing students for the world of work and developing the employability of graduates. The link between the professional world (companies) and the educational world (training centres) is a crucial factor in determining students' future skills and needs. When educational programmes respond to the needs of industry, the university can gain a competitive advantage. Therefore, some authors suggest the need for coordination and regular communication between business and training centres, thus improving the competitiveness of companies and reducing the gap that currently exists. In this paper, comparing two culturally similar countries with a recognised trajectory in the tourism sector, we will try to observe this gap and propose interesting options for the future of the sector.

The authors argue that privacy is integral to the well-being of consumers and an essential component in not only corporate social responsibility (CSR) but what they term uniquely as social media responsibility (SMR). A conceptual framework is proposed that delineates the privacy issues companies should pay attention to in artificial intelligence (AI)-fueled social media environments.

The authors review literature on privacy issues in social media and AI in the academic and practitioner literatures. Based on the review, arguments focus on the need for an SMR framework, proposing responsible use of consumer data that is attentive to consumers' privacy concerns.

Implications from the framework are a path forward for social media companies to treat consumer data more fairly in this new environment. The framework has implications for companies to reduce potential harms to consumers and consider addressing their power and responsibility. With social media and AI transforming consumer behavior so profoundly, there are a variety of short- and long-term social implications.

Since AI tools are becoming integral to social media company activities, this research addresses the changing responsibilities social media companies have in securing consumers' data and enabling consumers the agency to protect their privacy effectively. The authors propose an SMR framework based on CSR research and AI tools employed by social media companies.

The learning outcomes for this case study are as follows: learning outcome 1: evaluate the environmental context of Youth Employment Service (YES) and ascertain whether YES is a social enterprise. Students will provide an analysis of what is happening around the business, and why addressing youth unemployment is an urgent matter to address; learning outcome 2: apply basic financial principles to evaluate the basic profit and loss statement of YES. In a business management class, students need to recognise the importance of applying basic financial principles to ensure the financial sustainability of a business. Therefore, the objective is for students to evaluate the basic profit and loss statement in the case’s exhibit. The focus is not necessarily on the numbers, but rather on the insight that students will gain into the organisation’s strengths and development areas; and learning outcome 3: create recommendations by considering the exploitation of existing opportunities and the exploration of new opportunities to innovate. Students should understand the principles of organisational ambidexterity and provide suggestions on how they can be used by organisations to reshape their desirable future.

On 31 March 2022, Leanne Emery Hunter, the chief operating officer of the YES, was considering how YES could increase their impact. Hunter considered how to convince more corporations to sponsor their efforts in creating work experiences for South African youth. In addition to exploiting these efforts that they were already involved with, YES could explore new opportunities to increase their impact, such as focusing on the community hubs and the innovative products they were developing. Expanding YES’s community hubs to serve as support to the youth would require a capital investment in technology and specific skills within the next six months. Hunter, therefore, faced the dilemma of managing the tensions between focusing on YES’s existing offering, which had a social impact, while paying attention to secure their future by focusing on the financial sustainability and expansion of YES. Its ceremonial inauguration in March 2018 was ushered by President of South Africa Cyril Ramaphosa, followed by its registration in October 2018. YES was challenged to look for new ways of creating a proactive growth strategy. YES had a social mission to address youth unemployment, students will, however, need to ascertain whether YES is a social enterprise. The case shares financial results and students have an opportunity to calculate profit and loss and offer recommendations on the financial viability of YES while fulfilling their social mission of contributing to youth employment. Students must give recommendations to resolve the dilemma of Hunter in managing the tension between their existing social impact and the future financial sustainability of the business.

The case is suitable for post-graduate courses in business management in business administration programmes.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

Drawing on social network and information diffusion theories, the authors study the impact of the structural characteristics of a seller’s local social network on her promotion effectiveness in social commerce.

The authors define a local social network as one formed by a focal seller, her directly connected users and all links among these users. Using data from a large social commerce website in China, the authors build econometric models to investigate how the density, grouping and centralization of local social networks affect the number of likes received by products posted by sellers.

Local social networks with low density, grouping and centralization are associated with more likes on sellers’ posted products. The negative effects of grouping and centralization are reduced when density is high.

The paper deepens the understanding of the determinants of social commerce success from a network structure perspective. In particular, it draws attention to the role of sellers’ local social networks, forming a foundation for future research on social commerce.

This study aims to reveal how mobile app stickiness is formed and how the stickiness formation process differs for apps of different social levels.

This study proposed and validated a stickiness formation model following the cognitive–affective–conative framework. Data were collected from surveys of 1,240 mobile app users and analyzed using structural equation modeling. Multigroup analysis was applied to contrast the stickiness formation process among apps of different social levels.

This study revealed a causal link between cognitive, affective and conative factors. It found partial mediation effects of trust in the association between perceptions and satisfaction, and the full mediation role of satisfaction and personal investment (PI) in the effects of subjective norm (SN) on stickiness. The multigroup analysis results suggested that social media affordances benefit stickiness through increased PI and strengthened effects of SN on PI. However, it damages stickiness through increased perceived privacy risk (PPR), decreased trust and strengthened effects of PPR on trust.

This study contributes to both stickiness scholars and practitioners, as it builds a model to understand the stickiness formation process and reveals the effects of the “go social” strategy. The novelty of this study is that it examined social influences, considered privacy issues and revealed two mediation mechanisms. The findings can guide the improvement of mobile app stickiness and the application of the “go social” strategy.

Social initiatives must disclose their results to access support. However, there is no theoretical consensus about how to do it. It is still necessary to understand the value creation in social initiatives because they may or not have economic goals. However, these goals serve to make the social ones feasible. This study aims to cut this Gordian knot by providing measures aligned to the value theory but developed by the social lens. It offers a non-economic-focused approach to dealing with assessment complexity and with multiple stakeholders’ needs for information.

A consolidation research path is suggested by three composed measures built upon tested and reliable scales. These value measures are discussed through narratives from Portuguese investors and social entrepreneurs in a mixed-methods design. Content analysis and online survey provided data for descriptive statistics, exploratory factor analysis and Cronbach's alpha test.

The analyses supported the value measures. Thus, they allow an effective way to assess and report the social value created. It also highlighted a potential use in preventive and corrective approaches helpful for several organizations that pursue social goals.

The measures were tested based on social entrepreneurs' opinions. Future studies can include beneficiaries' opinions, allowing comparisons that can help to set more realistic goals and better investment criteria.

The relationship between investors and initiatives can improve, boosting their impact on society. The measures can highlight prioritization choices that influence the way value is created. Hence, they serve as a sensemaking from a holistic standpoint.

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.