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In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

As part of a national plan to govern professional and organizational development in Norwegian specialist healthcare, the country’s hospital clinics are tasked with constructing development plans. Using the development plan as a case, the paper analyzes how managers navigate and legitimize the planning process among central actors and deals with the contingency of decisions in such strategy work.

This study applies a qualitative research design using a case study method. The material consists of public documents, observations and single interviews, covering the process of constructing a development plan at the clinical level.

The findings suggest that the development plan was shaped through a multilevel translation process consisting of different contending rationalities. At the clinical level, the management had difficulties in legitimizing the process. The underlying tension between top-down and bottom-up steering challenged involvement and made it difficult to manage the contingency of decisions.

The findings are relevant to public sector managers working on strategy documents and policymakers identifying challenges that might hinder the fulfillment of political intentions.

This paper draws on a case from Norway; however, the findings are of general interest. The study contributes to the academic discussion on how to consider both the health authorities’ perspective and the organizational perspective to understand the manager’s role in handling the contingency of decisions and managing paradoxes in the decision-making process.

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

The main aim of this article is to broaden the notion of strategic intent in public relations. It also develops an understanding of the social value of what can be defined as the first modern health communication campaign in Europe based on strategic intents and the development of modernity.

The study is based on both historical research and empirical material from the Norwegian tuberculosis campaign from 1889 up to 1913, when Norwegian women achieved suffrage. The campaign is analysed in the framework of modernity and social theory. The literature on lobbying and social movements is also used to develop a theoretical framework for the notion of strategic intent.

The study shows that strategic intent can be divided into two layers: (1) the implicit strategic intent is the real purpose behind the communication efforts, whereas (2) the explicit intent is found directly in the communication efforts. The explicit intent may be presented as a solution for the good of society at the right political moment, giving an organisation the possibility to mobilise for long-term social changes, in which could be the implicit intent.

The distinction between explicit and implicit strategic intent broadens our understanding on how to make long-term social changes as well as how social and political changes occur in modern societies. The article also gives a historical account of what is here defined as the first modern health communication campaign in Europe and its social value.

Strategic flexibility (SF) has become increasingly important for firms because of the fast changes in the external environment. In line with the practical importance of SF, an emerging research field has developed around it that has attempted to understand the nature of SF and the key relationships. The aim of this study is to unveil the semantic structure of the recent literature on SF and to suggest new promising areas for future research.

The authors conduct a systematic literature review with a bibliographic analysis technique, which allows authors to identify the main recent streams in the literature, as well as offer reflections and suggestions for future research.

The authors uncover three main emerging areas in the research on SF, namely SF as a dynamic capability, the role of knowledge management for SF and the relationship between a firm SF and the external environment. The authors put forward three avenues for future research on SF: Avenue 1. SF, business model innovation (BMI) and other dynamic capabilities (DC), Avenue 2. Digital technologies and SF/organizational agility and Avenue 3. SF and sustainability. Articles included in the special issue entitled “A strategic perspective on flexibility, agility and adaptability in the digital era” contribute to Avenue 2, thus paving the way for filling some of the identified gaps regarding the relationship between SF and digitalization.

To the best of authors’ knowledge, this is the first literature review on SF that uses a bibliometric approach to draw conclusions on the findings in the literature. The review contributes to the theoretical understanding of SF by illustrating and explicating core topics that have persisted over time, as well as by presenting three main avenues for further developing authors’ knowledge around SF.

The purpose of this paper is to present a framework of ideation pathways that organically extend the current stock of knowledge to generate new and useful knowledge. Although detailed, granular guidance is available in the strategy literature on all aspects of empirically testing theory, the other key aspect of theory development – theory generation – remains relatively neglected. The framework developed in this paper addresses this gap by proposing pathways for how new theory can be generated.

Grounded in two foundational principles in epistemology, the Genetic Argument and the open-endedness of knowledge, I offer a framework of distinct pathways that systematically lead to the creation of new knowledge.

Existing knowledge can be deepened (through introspection), broadened (through leverage) and rejuvenated (through innovation). These ideation pathways can unlock the vast, hidden potential of current knowledge in strategy.

The novelty and doability of the framework can potentially inspire research on a broad, community-wide basis, engaging PhD students and management faculty, improving knowledge, democratizing scholarship and deepening the societal footprint of strategy research.

Knowledge is open-ended. The more we know, the more we appreciate how much we don’t know. But the lack of clear guidance on rigorous pathways along which new knowledge that advances both theory and practice can be created from prior knowledge has stymied strategy research. The paper’s framework systematically pulls together for the first time the disparate elements of transforming past learning into new knowledge in a coherent epistemological whole.

This paper aims to propose and test a corporate entrepreneurship strategy (CES) model in small- and medium-sized enterprises (SMEs) with international activity located in Andalusia (Spain) – a peripheral region with high levels of inequality in the European Union (EU).

A quantitative analysis has been carried out with data from 101 SMEs to contrast and analyze the proposed CES model. The sample data were obtained through questionnaire-guided interviews with chief executive officers. Data processing has been done using partial least squares-path modeling, a variance-based technique for structural equation modeling.

The results of this study show the positive effect of environmental conditions on the development of CES actions in Andalusian SMEs (Spain) and the positive influence of CES on the results of SMEs’ international activity. In turn, environmental conditions do not directly affect the international activity.

Although previous works address the relationship between corporate entrepreneurship (CE) and international enterprise activity, to the best of the authors’ knowledge, this work is original in testing a CES model (including CE and the entrepreneurial strategic vision) in SMEs in a region that has one of the lowest levels of development in the EU. The results have important implications for SMEs and policymakers and could be extrapolated to other emerging economies.

The purpose of this study is to propose an innovative and efficient process in urban policy-making that combines a divergent and creative method with a convergent and strategic one. At the same time, the purpose is also to propose a useful innovation to enforce the usability of both methods. On the one hand, mission-oriented policies run the risk of being overly focused on the present and of not being able to develop preparedness in organization. On the other hand, scenario development has the reverse problem it often does not point out how to use scenario narratives to inform and devise short-term strategic actions.

The paper proposes an innovative methodological approach, the mission-oriented scenarios, which hybridizes Mazzucato's mission-oriented public policy framework with Jim Dator's Manoa school four futures method. The proposed methodological innovation emerges from a urban foresight academic-led project carried out in the context of the Metropolitan City of Turin, Italy, where a first application of the mission-oriented scenarios was tested on six different focal issues (from reindustrialization to cultural policies) and the scenario narratives were used as sources for the grounding of 12 missions and 48 strategic actions towards 2030.

Mission-oriented scenarios can contribute to the generation of more sustainable and inclusive urban public policies. This methodological proposal is based on an original mix of knowledge exchange procedures borrowed from methodological approaches with different backgrounds: the mission-oriented and the archetypal scenarios. Their conjunction could support the formulation of ambitious yet pragmatic policies, giving a plurality of actors the opportunity to act and establish fruitful and lasting partnerships.

The paper reconstructs one of the first urban foresight projects carried out in a major Italian city by two prestigious universities and exposes a methodological innovation resulting from reflection on the strengths and weaknesses of the project, which opens the door to the development of a new scenario technique.

This article aims to explore the concept of chain value of the public port system in Ecuador from the perspective of importing/exporting companies, analyzing how perceived value in the use of port services affects customer satisfaction and the intermediate links of the influence of trust and commitment on customer loyalty.

Relying on a survey of 634 Ecuadorian companies with experience in international trade as port users and a theoretical framework well-established in the literature on consumer behavior, the empirical study found evidence of a positive and significant relationship with the knowledge of chain effects.

The findings confirm the chain effect and reveal ways to maintain an ongoing satisfactory, trust and committed relationship with users, thereby ultimately gaining and maintaining their loyalty. The conclusions suggest how this postulate can help to close the gap referred to the effective management of port services, and point out that port managers should be concerned with a continuous in-depth understanding of the perceived value and its chain effects.

The authors add evidence of the use of the postulate of the chain of effects on these dimensions, whose applicability is very well established, tested and consensual for the doctrine in industrial marketing. In contrast, it is scarcely present in the port relationship with its users.