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This study applies and extends goal concepts by exploring the roles of goal intention and implementation planning in explaining how consumers minimize food waste (FW). It consists of impulsiveness in a food domain and food waste-related habit strength as obstacles in this motivational process.

Survey data from 399 Vietnamese consumers and structural equation modeling are used to test the proposed model.

The results establish a causal mechanism from goal intention to food waste reduction behavior via implementation planning. It also highlights mechanisms in which impulsiveness leads to a weak goal intention and careless implementation planning, consolidates FW-related habit strength and makes consumers fail to achieve food waste reduction (FWR) goals.

Future studies would benefit by investigating FWR behavior in different contexts based on the theory of trying or model of goal-directed behavior with the other traits, such as self-esteem or environmental values.

Businesses should design smaller eating portions to limit consumer impulsiveness in buying food. Food policymakers should educate consumers to form and maintain implementation planning, provide them with useful tools to deal with food habits or stimulate ethical motives to reduce FW.

This study extends goal concepts by exploring different routes, highlighting the competing roles of impulsiveness and habit strength compared with goal intention on FWR behavior.

This article aims to investigate the financial constraints and nonlinearity of farm size growth.

Farm size growth is measured with land, labor and output using data from the Farm Accountancy Data Network (FADN) for Hungary and Slovenia. A dynamic panel model is applied to assess financial constraints and nonlinearity of farm size growth.

Results show that, except for land in Slovenia and output in Hungary, liquidity constraints are less important for farm size growth than endogenous factors based on farm size growth expectations and steady farm size restructuring. Smaller farms are growing faster than larger ones. The hypothesis that a higher level of subsidies would increase farm size is not supported for Hungary. When farms reach a certain size, the land area of the largest farms increases. Farm debts in Hungary are linked with land growth and in Slovenia with output growth.

Further research on the impact of liquidity constraints and subsidies can be conducted at a disaggregate farm-type level to examine whether there is variability in the underlying interlinkages at the farm-type specialization level.

The implication that farm size growth is dependent on initial size and that smaller farms are growing faster than bigger ones indicates that it is not necessary to favor the fastest growing smaller farms thus supports the application of a non-discriminatory farm size policy for observing farm size structural changes.

The dynamic panel econometric model that incorporates cash flow as a measure of financial constraints provides insight into farm size growth in cross-country comparison in relation to potential farm liquidity constraints, farm debt and the nonlinearity of farm size, which information is of relevance to policy makers and practitioners.

Previous research has identified associations between quality management and employee health. This study's purpose was to (1) examine those associations in a public healthcare organisation and (2) explore and describe the association between digitalisation and employee health.

An online questionnaire including indices to measure quality management values, employee health and digitalisation was answered by 118 managers in Swedish public healthcare. Correlation analysis was used to analyse the data. Based on the survey results, 12 qualitative, in-depth interviews were conducted with healthcare managers.

The findings show that employee health is associated with quality management and digitalisation. Categories were defined to describe the managers' views of the relationship between digitalisation and health.

Causality was not explicitly tested and cannot be assumed. However, the results strengthen the body of research showing that quality management is related to employee health, and associations between health and digitalisation were identified.

The findings and model should be helpful for healthcare managers in a digitalising environment who aim to preserve or enhance employee health whilst ensuring high service quality.

The results were used to create an integrated conceptual model depicting the association between quality, digitalisation and health. This association has not previously been studied.

The paper intends to show why farms as we know them today may soon be a thing of the past and that organisational behaviour research has an important contribution to make in assisting the upcoming transformation.

Two strains of literature are reviewed and then synthesised: the literature on robots replacing humans in agricultural production and the literature on vertical integration that shifts decisions to agribusiness. Then the potential contribution of organisational behaviour research is outlined.

It is shown how the farm is likely to lose both roles for which their geographic entity is important: making decisions and carrying out production. This requires contributions from organisational behaviour research in the realms of decision designs and social systems.

It can be anticipated that the most profitable strategy for farmland owners in the future will be collaboration with contractors. Farms as organisations, are increasingly losing their importance. This not only has grave social implications for farmworkers and landowners but also for scholars in organisational behaviour research.

The paper challenges an organisational unit that is so familiar to us that it is rarely questioned.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.

Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.

The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.

The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.

1. COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

2. Literature has focused on traditional, onsite work settings and largely ignored change pathways.

3. The authors take a temporal perspective to unpack changes to management control arrangements.

4. Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

5. The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

Literature has focused on traditional, onsite work settings and largely ignored change pathways.

The authors take a temporal perspective to unpack changes to management control arrangements.

Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

This chapter focuses on the ideas and proposals of the “conference,” i.e., suggestions for future research put forward by the conference participants as a group, working for two days on this subject. These research proposals include inter alia: the potential difference between the family constitution in its written form and the constitution in its practiced form; heterogeneity versus standardization of family constitution content (because of some dominating consulting approaches); the effect of national legal frameworks and traditions on the prevalence of the family constitution and its content in different countries; opportunities in large sample quantitative studies.

This paper investigates the ways managing directors (MDs) in small and medium-sized enterprises (SMEs) involve employees in strategic conversations. The paper examines how managers interact with employees in strategic conversations, and why the managers do so (or do not), to generate empirically grounded knowledge about the nature of internal openness in SMEs.

This study employs a general inductive approach and is based on in-depth interviews with 60 Swedish MDs with development and growth ambitions.

The paper develops a model of employee involvement in strategic conversations based on the nature and intensity of the MD–employee interaction. A key finding is that SMEs exhibit wide variation in terms of employee involvement, from virtually no employee involvement to, in some cases, far-reaching company democracy. The reasons for this variation are complex, but personal preferences and company size are shown to have an impact, as does, to some degree, ownership structure. In contrast to existing research, the limitations and drawbacks of involving employees in strategic conversations are outlined.

The study provides important insight into MDs' views and practices of internal openness in strategic conversations in SMEs. A model of employee involvement in strategic processes is outlined, and potential limitations of internal openness are highlighted.

Small- and medium-sized enterprises (SMEs) often lack adequate accounting systems and may even fail because of accounting inefficiencies. Indeed, accounting can mitigate the course of a crisis and support a troubled SME’s turnaround. Its impact on reorganization success, however, has scarcely been researched so far. Therefore, this paper aims to examine the effects of several accounting parameters, namely, the quality of accounting systems, quality of early warning systems, formal planning, the standard of financial accounting and reorganization planning on the short- and long-term success of court-supervised reorganization.

The impact of accounting on reorganization success is investigated in a sample of all SME bankruptcy cases with ten or more employees (n = 117) in Upper Austria in 2012 including data for short-term survival (in 2016) and long-term survival (in 2019).

This study found evidence that the general quality of accounting systems, the quality of early warning systems and written reorganization plans positively influence the outcomes of the analyzed court-supervised reorganizations of SMEs. In particular, the existence of a reorganization plan significantly increases the short- and long-term reorganization success by ensuring the efficient and effective use of resources in the reorganization process.

This study should increase the awareness of SMEs’ owner managers, consultants, creditors and legislators for the importance of accounting in the context of reorganization. The fact that the effect of accounting on reorganization success is less pronounced in the long-term view indicates the necessity of increasing the strategic focus in SMEs’ accounting instruments.

This study provides new evidence on the impact of specific accounting parameters on the short- and long-term success of the court-supervised reorganization of SMEs. Furthermore, this study points out the high relevance of reorganization plans for SMEs.

This study aims to explore how an accessibility database (AD) has been developed and implemented as a tool for facility managers to evaluate and increase the accessibility of public facilities.

Eight participants were strategically sampled for semi-structured interviews, and documents on the AD were gathered. The Consolidated Framework for Implementation Research (CFIR) was used for a directed content analysis of the data. The CFIR domains used for the analysis were: intervention characteristics, outer setting, inner setting, characteristics of individuals and process.

The development and implementation of the AD demonstrated the complexity in assessing and planning for increased accessibility. The communication and iterative processes within the inner as well as with the outer setting was an important part of the development and implementation, as well as anchoring each step locally, regionally and nationally, within public authorities and disability organizations.

The assessments of environmental barriers and the results reported in the AD can serve as a guide for identification of accessibility issues. However, singular identified barriers were reported as a fragmentation of the building regulations, and thereby when retrofitting is carried out, experts who have the competence to suggest solutions based on the entirety need to be involved to reach the goals of increased accessibility and countering of exclusion and discrimination.

By structuring the implementation process by means of the CFIR, facilitators and barriers of using an AD as a basis for retrofitting were revealed. The practical challenges outlined in assessing and increasing accessibility can guide facility managers when considering actions to increase accessibility.