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This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the strategic management accounting field.

The customer emphases exhibited in parts of the extant strategic management accounting literature are highlighted and amplified using insights from the business model literature, including those relating to value propositions, customer value creation and delivery and meeting customers’ value expectations.

The paper demonstrates that in addition to providing valuable insights for accounting to management, an extended strategic management accounting concept enables accounting and reporting to customers, now identified as major stakeholders, in the context of integrated reporting.

Through its customer resonances, the paper affirms strategic management accounting’s practical utility for organisations seeking a strong position in highly competitive marketplaces, via the addition of a focus on accounting to customers.

The paper’s use of insights from the business model literature further reinforces the view that strategic management accounting potentially constitutes a pivotal development within both managerial and financial accounting and reporting.

The case study offers interesting learning possibilities and offers the following learning opportunities to the learner. assess and conduct a macro- and micro-environmental analysis, comprehend the nature of the competitive landscape and how it changes when one looks at a digital-only versus an omnichannel marketplace, examine the product mix and policy of the firm and evaluate how it delivers customer value and analyse the pros and cons of growth strategies available to a firm and arrive at a viable and actionable future business and product strategy.

The short case study presents the story of a young start-up called Country Delight. The firm began operations in 2011 and was the brainchild of Chakradhar Gade and Nitin Kaushal. The direct-to-consumer firm addressed urban consumers’ non-articulated, latent need to get “fresh and uncontaminated” milk to their doorstep. Country Delight delivered farmer-to-consumer fresh cow and buffalo milk and milk products based on a well-designed and efficient value chain where the supply chain was either wholly owned or quality monitored by the firm. The firm began operations in India’s National Capital Region and was spread across 15 metro cities. Slowly, over the years, Gade and Kaushal added more product categories.Country Delight had a subscriber base of around 500,000, and the ambitious duo wanted to double their subscriber base and reach one million subscribers by financial year 2025. The firm was looking at various paths to achieve this number. Should Country Delight expand into new geographies? Or look at adding to the existing product portfolio? Diversification into agritourism, like the Pune-based vineyard – Sula, also looked attractive to build consumer engagement. Would taking the consumer to the farmers from whom they sourced the milk and vegetables contribute additional revenue to Country Delight and their farmer-suppliers? As the firm got ready to raise another round of funding, it needed a well-articulated growth strategy that was exciting and profitable for all stakeholders.

This case study presents the dilemma entrepreneurs face as they look at the next phase of growth. Thus, this case study serves as a learning opportunity for a graduate-level course in management and as a sounding board for those who aspire to enter the start-up space. Though this case study has the potential to illustrate basic concepts such as value chain and macro- and micro-environment analysis, the protagonist’s dilemma and the problem statement make it apt for integrated discussions that are critical in advanced electives in marketing management.

Teaching notes are available for educators only.

CSS 8: Marketing.

This study examines the direct and indirect effects of organizational environmental orientation (EO)/culture, quality management practices (QMP) and sustainability experience (SE) on the relationship between organizational green practices (GP) and the triple bottom line (TBL) of sustainability performance (SuP).

To test the seven hypotheses, a structured questionnaire was used to collect data. The responses of 365 managers from various USA businesses in the service industries were analyzed using IBM SPSS and structural equation modeling (SEM)-AMOS.

The empirical results indicate that positive SuP in the economic, environmental and social dimensions and organizational GP can be improved by a strong culture of EO, effective QMP and substantial SE.

This research fills the gap in existing research between important organizational and environmental priorities and SuP. Consequently, the study provides managers with important strategic guidance: for environmental practices to achieve profitability and sustainability success, companies must promote an environmental-mindful culture and strategically invest in integrated QM systems.

This research is one of the first that explores how organizational environmental culture and QMP affect directly and indirectly the relationship between GP and SuP. These results provide empirical evidence to support the claim that environmental culture and QMP have significant direct and indirect effects on the relationship between GP and SuP dimensions.

This study aims to examine the direct and indirect effects of organizational culture (OC) and total quality management practices (TQMPs) on the relationship between green practices (GPs) and sustainability performance (SP) by using structural equation modeling (SEM) analysis.

This study proposed a conceptual research model of the relationships and formulated six hypotheses. This study used a structured questionnaire based on previous studies to collect relationship data to test these hypotheses, and 441 full-time managers from various US businesses responded. The complete and valid survey responses were then tested against the hypotheses using IBM SPSS Statistics and SEM-AMOS.

Results supported the relationships proposed in the research model. They indicated that a strong supporting OC and TQMPs might improve positive SP and GPs. Additionally, the more managers are aware of their companies' GPs, the more likely they will feel positive about the organization's SP.

A larger sample size to ensure statistically minimum representation in several major industries would better validate the findings and help identify significant differences in industry-specific OCs, TQMPs, GPs and SPs. Similarly, ensuring a varied geographical representation (both within the USA and internationally) would help determine if the findings vary according to the respondent's location. Furthermore, collecting the data during Year 1 of the COVID-19 pandemic may have skewed the results. Thus, once the working environment has been normalized, the survey should be repeated to determine if the findings are valid post-pandemic.

The findings of this study provide important strategic guidance for managers who work to balance the implementation of corporate GPs and the triple bottom line dimensions of SP. For practitioners, the results showed that companies could accomplish both profitability and sustainability if they are willing to continuously pay attention to environmental issues and strategically invest in cost-efficient and eco-friendly initiatives.

To the best of the authors’ knowledge, this research is one of the first to explore how OC and TQMPs, directly and indirectly, affect the relationship between GPs and the triple bottom line dimensions of SP. These results imply that OC and TQMPs have a significant indirect impact on the relationship between GPs and the SP dimensions.

This chapter focusses on the research methodology of the completed project, drawing on what Martin (2008) described as ‘Indigenist’ research traditions or practices. The project drew upon tenets of critical race theory which developed over the life of a university teaching and learning project to support the praxis of Aboriginal and Torres Strait Islander, or Indigenous,1 pre-service teachers on their final internships prior to graduating.

The broader project was conceptualised and framed within our prioritisation of Indigenist standpoint and critical race theory. Our project was designed to amplify the perspectives and voices of Indigenous students in situations where White, hegemonic relations appeared to constrain their potential achievement on practicum in socially unjust and often racist ways. Research into the achievement and success of Indigenous education graduates in Australia is dominated by non-Indigenous reporting, framed in deficit language of Indigenous ‘underachievement’, ‘barriers’, ‘lack’, and ‘disengagement’, rather than from their experience of injustice in their professional preparation as teachers.

The research design troubled how researchers like us ‘come to know’ Indigenous achievement in the higher education sector through the pre-service teachers’ words, impelling us to listen to stories of discrimination, rather than to official accounts of how they ‘failed’ to measure up to teacher standards. The attention to detail in the multi-site, micro-level practices in teacher education and the ways these unfold in situ for Indigenous students would not be possible without the Indigenist research methodology developed in partnership with Indigenous research colleagues and student co-researchers.

This chapter then serves to remind educational researchers that research is a practice and has practice architectures with particular hegemonic arrangements which have not transpired to serve the interests of Indigenous peoples. Honouring Indigenist standpoint and employing critical race theory in research design thus means paying particular and careful attention to the work that research practices do, on, to, and with communities, not normative (colonial) crafting of the praxis research problem.

In these uncertain and risky times, the work that educators and educational researchers carry out may feel inconsequential. In preparing young people to live well in a world worth living in, educators must consider, firstly, what roles they can play in a global environment riven by volatile economic, social, and environmental contexts, and secondly, the responsibilities they bear as researchers to produce forms of understanding, modes of action, and ways of relating to one another and this world.

In this chapter, we introduce the pedagogy, education, and praxis (PEP) network and how it is that we, as researchers from around the world, came together to discuss our researching practices in coming to know and explore educational research problems concerning equity, diversity and social justice within and across different cultural settings. We share short stories of ourselves to reveal how it is that we have come to know, be, and act as researchers in our projects and how working alongside each other – our mutual relatings – have generated further understanding about our own and each other’s researching practices.

This chapter establishes the purpose of the book, where we share empirical work through the lens of practice architectures. For instance, what is considered to be an educational equity problem across international or cross-cultural sites? What are considered acceptable forms of evidence of coming to understand educational inequity in its diverse forms in different sites? How are taken-for-granted research practices enabling and/or constraining different forms of understandings about educational inequity, including the issues to be researched and/or the direction of the research project? We then provide an overview of the remaining chapters.

College support and career development are two significant challenges international students encountered during the pandemic, and these two factors have an enormous impact on the internationalization of higher education. The data for this study came from the 2020 to 2021 administrations of the National Survey of Student Engagement (NSSE) that includes over 500 international students enrolled at over 120 four-year colleges and universities in the United States. These students specifically responded to an open-ended item asking them what they think institutions should do better to assist their academic achievement and career goals. This study takes an in-depth look at international students’ qualitative responses about ways that institutions could better support their preparation for future careers. Using theories of cultural wealth and ecological systems to understand the unique experiences of international students during the pandemic offers an opportunity to help students not just in times of crisis but more holistically as they continue to pursue their higher education experiences in the United States. Ultimately, the authors provide recommendations for higher education professionals working with international students to better support their students’ career development and overall college experience.

In the years following the publication of A Theory of Consumption (1923), Hazel Kyrk’s book became the flagship of the field that would later be known as the economics of consumption. It stimulated theoretical and empirical work on consumption. Some of the existing literature on Kyrk (e.g., Kiss & Beller, 2000; Le Tollec, 2020; Tadajewski, 2013) depicted her theory as the starting point of the economics of consumption. Nevertheless, how and why it emerged the way it did remain largely unexplored. This chapter examines Kyrk’s intellectual background, which, we argue, can be traced back to two main movements in the United States: the home economics and the institutionalist. Both movements conveyed specific endeavors as responses to the US material and social transformations that occurred at the turn of the 20th century, notably the perceived changing role of consumption and that of women in US society. On the one hand, Kyrk pursued first-generation home economists’ efforts to make sense of and put into action the shifting of women’s role from domestic producer to consumer. On the other hand, she reinterpreted Veblen’s (1899) account of consumption in order to reveal its operational value for a normative agenda focused on “wise” and “rational” consumption. This chapter studies how Kyrk carried on first-generation home economists’ progressive agenda and how she adapted Veblen’s fin-de-siècle critical account of consumption to the context of the household goods developed in 1900–1920. Our account of Kyrk’s intellectual roots offers a novel narrative to better understand the role of gender and epistemological questions in her theory.

The paper addresses the following research question: how do decision-makers use heuristics in their international business (IB) environment? Whereas, the literature has focused on entrepreneurial companies, here contrasting approaches to learning and using heuristics in international marketing (IM) decisions are examined and discussed.

The paper aims to address a gap in the study of micro-foundations of internationalization, exploiting research from other disciplinary fields. It combines a multidisciplinary literature review and longitudinal case studies to illustrate different approaches in learning and using heuristics by international marketers.

International marketers can adopt “closed” heuristics that are consolidated and consistently followed, or “open” heuristics, which are constantly being adapted and learned. Established multinationals learn heuristics in international marketing decision-making, following both “closed” and “open” models.

This paper offers an original contribution by presenting different approaches not yet examined in the literature, focusing on how international marketers make decisions through learning and using heuristic rules. The focus is on established exporters, in contrast to the literature that has largely paid attention to the effectiveness of heuristics in new entrepreneurial firms.