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The purpose of this research is to verify whether the disclosure of intellectual capital (IC) positively affects the level of integration of financial and sustainability information.

The sample of the analysis relies on European public companies. The data were gathered from Refinitiv, focussing on a multi-year observation from 2013 to 2021 and performing a fixed-effect regression. According to the extant literature, the authors developed the Intellectual Capital Score and the Integrated Thinking and Reporting Score.

The more disclosure of IC, the more financial and sustainability information is integrated. Indeed, the results confirm that the disclosure of IC enhances the level of integration of financial and sustainability information.

The study enriches academic knowledge about IC in conjunction with integrated reporting (IR) and integrated thinking by highlighting its relevance in the value-creation process and acting as a trait d’union of the disciplines.

For standard setters, the research may be framed to redefine the guidelines explaining the information on IC to be disclosed. Moreover, it could be helpful for practitioners when identifying the IC information that deserves to be disclosed, other than being exploitable to conduct enterprises geared towards adopting integrated reports.

This study answers the call for further research on the relationship between financial information and sustainability information to highlight their joint perspectives quantitatively.

The paper aims to enrich current debate about human–technology dichotomy in socio-economic settings by decoding and systematizing the main phases through which it has been approached in managerial and social studies.

A multi-interpretative framework is built thanks to the adoption of a qualitative approach inspired by the inductive logic, and for analyzing the historical evolution of the approach to human–technology dichotomy and for explaining them through an innovative conceptual model.

An innovative conceptual model is proposed for depicting connections and evolutions among the main four phases in the evolution of the approaches to human–technology dichotomy.

Reflections and conceptual model herein can support researchers in rereading the multiple theoretical and practical contributions provided with reference to human and technology relations in socio-economic settings.

The paper can support managers and entrepreneurs in defining and evaluating managerial approaches for efficiently enhancing human–technology interaction.

The paper proposes an innovative conceptual model based on a multi-interpretative framework for decoding the historical evolution of the approaches to human–technology dichotomy in business settings. New variables are added to the current debate about the topic for building an original interpretive viewpoint.

This paper aims to investigate how social media support startups in accessing international markets and interacting with foreign customers and stakeholders, focusing primarily on the social network LinkedIn.

Given the explorative research aim, the paper adopts a multiple case study approach, analyzing seven Italian food tech startups. 15 semi-structured interviews were conducted, also involving startup accelerators and a business angel to deepen the knowledge on the investigated phenomenon. In addition, a content analysis of the LinkedIn pages of the seven selected startups was conducted using NVivo 14 software.

The results of this study show that social media support startups to (1) diffuse brand awareness in international markets, (2) position their offering abroad and (3) develop relationships with international stakeholders to penetrate the local business. Furthermore, the main challenges and difficulties related to the use of social media by startups for these purposes were identified.

This study provides useful managerial implications to enable startups to strategically use social media to access international markets and connect with key foreign networks. Also from a policy perspective, incentives to support the expansion and consolidation of startups into international markets are crucial.

Although a vast literature has dealt with internationalization strategies, this study clarifies the role of social media in changing these dynamics speeding up startups’ access to foreign markets and identifying key local stakeholders.

This paper explores sustainability within supply chain management and its link towards resilience through the lens of ethics. The wicked problem of sustainability impacts supply chains and society at large, and the ability of supply chains to remain viable in the future is based on the sustainability of business practices. The paper argues that a substantive proportion of sustainability mechanisms (such as the Triple Bottom Line approach and codes of conducts) can be viewed within the ethical paradigm of deontology, whereby the morality of an action is based on adherence to rules. However, there are numerous critiques of such approaches and their success in creating more sustainable practices. Therefore, the paper proposes there is a need for systems thinking approaches to be incorporated into the exploration of the link between ethics, sustainability and supply chain resilience. Using two examples of social sustainability issues in Australia – modern slavery legislation and horticultural ¹ worker exploitation – the paper demonstrates the utility of various systems thinking methodologies to explore the complexity of these issues. The paper sets out a conceptual call to arms for researchers and practitioners to apply a holistic lens towards how the morality of actions is shaped and influences supply chain sustainability practices.

Charles Sanders Peirce (1839–1914), recognized as the father of philosophical pragmatism, has been described as a philosopher’s philosopher. Eliyahu Moshe Goldratt (1947–2011), considered the father of the management philosophy theory of constraints (TOC), has been described as being, first and foremost, a philosopher. The TOC body of knowledge is mainly preserved as concrete methodologies used in the management discipline. By examining the foundational elements of synechism and the TOC, the purpose of this study is to investigate the intellectual connections between the arguments and legacies of Goldratt and Peirce. Although this connection is worthy of much further investigation, the research emphasizes the possible implications from a management philosophy perspective.

Based on a “review with an attitude,” the authors first examined the foundations of Goldratt’s TOC through the lens of Peirce’s synechism. Next, the authors then examined how the study of Peirce combined with a selection of contemporary research in the management and organizational studies domain could point out a direction toward completing Goldratt’s unfinished intellectual work to establish a unified science management while addressing some of the current gaps in the TOC body of knowledge.

Major findings show that synechism’s growth may extend TOC knowledge, improving managerial practice in organizations. Findings on the convergent ideas of both also reveal that Goldratt valued all synechism categories, emphasizing the importance of not overlooking Firstness. Furthermore, the study analyzes the abductive inference demonstrated in the two use cases, introducing an additional metaphor to the management of organizational systems inspired by Peirce’s philosophical concepts. The research concludes that incorporating TOC and synechism principles can enhance management and organizational practices and enrich management philosophy and theories.

This pioneering research opens promising opportunities to draw parallels between Peirce and Goldratt. Interdisciplinary collaboration will enhance the rigor and validity of integrating synechism and TOC. Experts in organizational behavior, systems theory and complexity science can provide valuable insights into this debate, while practitioners and consultants could help identify barriers and opportunities for integrating synechistic principles.

The study proposes a novel abductive approach using Peirce’s cable metaphor as an initial framework to build a unified science of management based on evolutionary stages: TOC, common sense and connectedness.

This research reinforces the argument that contemporary management practices need philosophical thinking. The authors argue that re-evaluating the foundations of management thought enriches the decision-making process in organizations and the understanding of contemporary theories in management and organizational studies.

Researchers from different disciplines have advocated for the incorporation of Systems Thinking in higher education in various fields such as environmental studies, engineering, economics and management. Nevertheless, educational experiences that seek to integrate the systems approach and citizenship education are not numerous and have not been sufficiently documented. This research paper presents classroom research aimed at understanding how Systems Thinking and citizenship education are articulated within a general education course.

The research was designed using Grounded Theory within an exploratory-descriptive approach. To collect data, the following techniques were used: participant observation, focus group and documentary analysis. The data analysis was carried out through the constant comparative method in its open, axial, selective and theoretical contrast coding phases.

The data analysis highlights the potential of Systems Thinking within the context of Citizenship Education as a comprehensive set of cognitive, affective and methodological tools. Moreover, it sheds light on the pedagogical practices, the teaching strategies and the type of socioemotional interactions in the classroom that are key elements in promoting citizenship attitudes, ideas and behaviors.

The research underscores the importance of a systemic vision of education that explicitly incorporates social-emotional learning and experiences of citizen participation beyond the classroom where students can build new knowledge from first-hand interactions with processes of social transformation.

Quality management (QM) can support organisations in contributing to sustainable development. As a result of an expanding focus from customers towards stakeholders within QM, the perspectives to consider multiply. Understanding how practices and tools for process management are specifically affected by this increase in perspectives is key to creating the right conditions for improvement initiatives that support sustainable development.

This paper constructs a typology wherein the use of process management practices and tools is described in nine distinguished system contexts. Inductive discrimination is used to differentiate the system contexts and different use cases for process practices and tools.

Using the system of systems grid (SOSG), mainstream business process management (BPM) practices are positioned in a simple unitary context, whilst sustainability challenges also involve more complex contexts. Addressing these challenges requires integrating new tools and methods from paradigms outside of traditional functionalist business process management practices.

This paper highlights the necessity to consider system contexts when developing feasible practices and tools for effective process management.

Practical implications are that quality practitioners aiming to exploit the potential in process management to support sustainability get support for planning and conducting process improvement initiatives aiming to consider several stakeholder perspectives.

This paper presents a new typology for understanding the context of QM process initiatives and BPM in light of a contemporary sustainability focus.

The purpose of the article “Nurturing Human Intelligence in the Age of AI: Rethinking Education for the Future” is to explore the profound impact of Artificial Intelligence (AI) on education and to emphasize the need for a fundamental shift in current education systems. The article aims to provide practitioners with actionable insights on how to navigate the rapidly evolving landscape of AI in education while preparing young people for their crucial role as the workforce of tomorrow. It seeks to highlight the potential of AI to revolutionize education while also acknowledging the importance of preserving the unique human touch in the learning process.

This article explores the disruptive impact of Artificial Intelligence (AI) on education and emphasizes the need for a fundamental shift in current education systems to prepare young people for an AI-driven future. It highlights the potential of AI to revolutionize education through personalized learning experiences, enhanced teacher professional development and automation of administrative tasks while acknowledging the importance of approaching AI implementation with caution and preserving the unique human touch in education. The article argues for a shift in focus from rote learning to fostering critical thinking, creativity and problem-solving skills, emphasizing the development of Learning Mastery and Knowledge Mastery. It underscores the vital role of educators in leveraging AI technologies and preparing young people for the future, along with the need for responsive educational policies and curriculum frameworks that integrate AI literacy and ethical considerations. The article concludes by calling for reimagining the schooling system, prioritizing high-level thinking and nurturing the unique capabilities of human intelligence. The future of education lies in harnessing the power of AI while celebrating and cultivating distinctively human qualities. Educational practitioners play a crucial role in shaping this future by bridging the gap between research and practice, ensuring a positive and prosperous future for society in an AI-driven world.

(1) AI can revolutionize education through personalized learning, enhanced teacher development and task automation. (2) Balance is needed between AI and human touch in education. Current education systems fail to cultivate critical thinking and creativity. (3) Learning Mastery and Knowledge Mastery should be emphasized to foster independent thinking and problem-solving. (4) Educators play a vital role in integrating AI into the learning process. (5). AI can redefine success in education and cultivate future-proof skills. (6). Responsive and adaptable educational policies are necessary. (7) The future of education lies in harnessing AI while nurturing human intelligence.

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(1) Educators should actively engage with AI technologies and explore ways to integrate them into the learning process to enhance personalized learning experiences. (2) Professional development programs should be designed to equip teachers with the necessary skills to effectively utilize AI tools and leverage them to improve instructional practices. (3) Curriculum frameworks need to be revised to integrate AI literacy, digital citizenship and ethical considerations into the educational journey of young learners. (4) Educational institutions should invest in AI-powered assessment tools that provide a holistic understanding of a student’s abilities, capturing their strengths and areas for improvement beyond test scores. (5) Educators should focus on teaching metacognitive strategies, encouraging self-reflection and self-assessment and providing opportunities for students to develop problem-solving and critical-thinking skills. (6) Active learning strategies, such as project-based learning, problem-based learning and inquiry-based learning, should be employed to foster deep learning and knowledge mastery. (7) Educational policies should encourage innovation and collaboration between educational institutions, government bodies and industry stakeholders to ensure responsiveness to the rapidly evolving landscape of AI in education. (8) Educators should strive to create a learning environment that nurtures and celebrates the unique capabilities of human intelligence while harnessing the power of AI to enhance the learning experience.

(1) Workforce preparedness for an AI-driven future. (2) Potential exacerbation of societal inequalities. (3) Fostering human–AI collaboration skills. (4) Addressing ethical concerns regarding data privacy and security. (5) Emphasizing lifelong learning to adapt to changing demands. (6) Redefining success through a holistic view of student abilities. (7) Shaping societal values that balance human intelligence and AI capabilities. The education system must address these implications to ensure equitable access to AI-enhanced learning, maintain public trust and prepare individuals for a society where human–AI collaboration is essential, while promoting a balanced and harmonious coexistence between human intelligence and AI.

The article “Nurturing Human Intelligence in the Age of AI: Rethinking Education for the Future” offers a fresh perspective on the impact of AI on education. While the topic of AI in education is not novel, the article’s emphasis on nurturing human intelligence alongside AI integration sets it apart. The author’s call for a fundamental shift in education systems to prioritise critical thinking, creativity and problem-solving skills is a unique approach. The article’s exploration of Learning Mastery and Knowledge Mastery as key concepts in preparing students for an AI-driven future adds originality to the discussion. Overall, the article presents a thought-provoking and original viewpoint on the future of education in the age of AI.

The various quality improvement (QI) frameworks and maturity models described in the health services literature consider some aspects of QI while excluding others. This paper aims to present a concerted attempt to create a quality improvement maturity model (QIMM) derived from holistic principles underlying the successful implementation of system-wide QI programmes.

A hybrid methodology involving a systematic review (Phase 1) of over 270 empirical research articles and books developed the basis for the proposed QIMM. It was followed by expert interviews to refine the core constructs and ground the proposed QIMM in contemporary QI practice (Phase 2). The experts included academics in two academic conferences and 59 QI managers from the New Zealand health-care system. In-depth interviews were conducted with QI managers to ascertain their views on the QIMM and its applicability in their respective health organisations (HOs).

The QIMM consists of four dimensions of organisational maturity, namely, strategic, process, supply chain and philosophical maturity. These dimensions progress through six stages, namely, identification, ad-hoc, formal, process-driven, optimised enterprise and finally a way of life. The application of the QIMM by the QI managers revealed that the scope of QI and the breadth of the principles adopted by the QI managers and their HOs in New Zealand is limited.

The importance of QI in health systems cannot be overstated. The proposed QIMM can help HOs diagnose their current state and provide a guide to action achieving a desirable state of quality improvement maturity. This QIMM avoids reliance on any single QI methodology. HOs – using the QIMM – should retain full control over the process of selecting any QI methodology or may even cherry-pick principles to suit their needs as long as they understand and appreciate the true nature and scope of quality overstated. The proposed QIMM can help HOs diagnose their current state and provide a guide to action achieving a desirable state of quality improvement maturity. This QIMM avoids reliance on any single QI methodology. HOs – using the QIMM – should retain full control over the process of selecting any QI methodology or may even cherry-pick principles to suit their needs as long as they understand and appreciate the true nature and scope of quality.

This paper contributes new knowledge by presenting a maturity model with an integrated set of quality principles for HOs and their extended supply networks.

To address the high level of autistic unemployment it has been recommended that autistic individuals be supported to own and lead social enterprises. This paper aims to discuss what is required to create an enabling environment for autistic social entrepreneurship.

By referring to the autism, entrepreneurship and complexity theory literature, it is argued in this conceptual article that to create the required enabling environment for autistic social entrepreneurship, business advisors need to adopt a business development approach that aligns with autistic ways of thinking. It is also agrued that a place-based autistic social enterprise support ecosystem based on a landscape of practice approach is required to bring together diverse support individuals and organisations who have different approaches to practice. Examples including personal reflections are used to support these claims.

Challenges and barriers to creating the required enabling environment are identified. Two theories of change, one focused on creating integrated service delivery and one focused on enabling the landscape of practice to transition to a more effective state, are proposed for addressing the identified challenges and barriers.

To the best of the author’s knowledge, for the first time this article identifies what is required to address the challenges and barriers in creating an enabling environment for autistic social entrepreneurship. Without addressing these challenges and barriers there is a risk that nascent autistic social entrepreneurs will be set up for failure.