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The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

This study explores the enablers of students “entrepreneurial intentions by identifying the factors that raise students” interest in embracing an entrepreneurial career.

Entrepreneurship education is increasingly attracting attention as a means of fostering entrepreneurial activity and creating a culture of innovation. Developing students' entrepreneurial intentions is critical to promote entrepreneurship. This research is built on a mixed method approach of partial least squares structural equation modelling and fuzzy-set qualitative comparative analysis.

The factors that influence students ‘entrepreneurial intentions are identified: business incubation programmes, non-reimbursable grants for entrepreneurial students, networking events to promote entrepreneurship, mentoring services, innovation labs for business idea validation and entrepreneurship courses. This knowledge can help develop effective entrepreneurship education programmes. The study also provides actionable insights for educational institutions and policymakers. It underscores the need for innovative educational platforms such as entrepreneurial bootcamps. It also highlights the value of advanced learning environments such as decision theatres to foster a culture of entrepreneurship and innovation.

The study contributes to the body of knowledge on entrepreneurship education. It highlights the need for a multidisciplinary approach to understand the factors that shape students’ entrepreneurial intentions.

The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and autonomous professional public work setting – the judicial system.

The analysis of the tasks is based on a categorization of general performance measurement motives (control-motivate-learn) and main stakeholder levels (society-organization-professionals). The analysis is exploratory and conducted as an empirical content analysis on materials and reports produced in two performance improvement projects conducted in European justice organizations.

The identified main tasks in the different categories are related to managing resources, controlling performance deviations, and encouraging improvement and development of performance. Based on the results, key improvement areas connected to output measurement in professional public organizations are connected to the improvement of objectivity and fairness in budgeting and work allocation practices, improvement of output measures' versatility and informativeness to highlight motivational and learning purposes, improvement of professional self-management in setting output targets and producing outputs, as well as improvement of organizational learning from the output measurement.

The paper presents empirically founded practical examples of challenges and improvement opportunities related to the tasks of output measurement in professional public organization.

This paper fulfils an identified need to study how general performance management motives realize as concrete tasks of output measurement in justice organizations.

Teleworkers need to use information and communication technology (ICT) to communicate and collaborate with their team members, however, when new and complicated information systems should be used, this can lead to stress. Receiving adequate information and emotional support from team members could reduce the stress caused by technological complexity and subsequent work and occupational strains.

Participants (N = 400) teleworked at least half of their working hours and were employed in organizations with a minimum of 250 employees. Data from the online survey were analyzed using structural equation modeling.

Results demonstrate that aspects of informational and emotional communication contribute to perceived social support from team members, with emotional communication explaining more variance. Stress from technological complexity is mitigated by both supportive team communication and the extent of telework. Perceived stress from technological complexity, however, still increases work and occupational strains.

The findings emphasize the importance of supportive internal communication to foster a collaborative telework environment. Practitioners in internal communication need to encourage teleworkers to help each other with adequate information and provide also emotional support to overcome the negative effects of complex ICT.

The study shows that supportive communication among team members is important for teleworkers to reduce work and occupational strains, especially when facing difficulties with complex ICT.

Against the background of the I50 paradigm, this paper queries in what ways blockchain and blockchain-based applications deployed in the smart city context facilitate the integration of the I50 paradigm in smart urban contexts.

A mixed methods approach is applied. First, by means of desk research and thematic literature review, a conceptual model integrating the I50 paradigm, smart city and blockchain-based solutions is built. Second, science mapping bibliometric analysis (SciMat) based on keywords’ co-occurrence is applied to a sample of 491 research articles to identify key domains of blockchain-based applications’ use in smart city. Third, a semi-systematic literature review complements insights gained through SciMat. Fourth, the findings are interpreted through the precepts of the conceptual model devised earlier.

The key blockchain-based applications in smart cities pertain to two domains, i.e. the foundational, service facilitation-oriented domain, including security (and safety), networks, computing, resource management and the service delivery-oriented domain, including mobility, energy and healthcare. Blockchain serves as the key building block for applications developed to deliver functions specific to each of the thus identified domains. A substantial layering of blockchain-based tools and applications is necessary to advance from the less to the more complex functional domains of the smart city.

At the conceptual level, the intricacies of the (making of the) I50 paradigm are discussed and a case for I50 – smart city – blockchain nexus is made. Easton’s input–output model as well as constructivism is referenced. At the empirical level, the key major domains of blockchain-based applications are discussed; those that bear the prospect of integrating the I50 paradigm in the smart city are highlighted. At the methodological level, a strategic move is made aimed at restoring the literature review’s role as subservient to the key line of exploration, to justify and ultimately support it, rather than to showcase the literature review as the ultimate purpose for itself.

This research paper aimed to investigate the affordances of using virtual reality (VR) in teaching culture among in-service teachers of teaching Persian to speakers of other languages (TPSOL) in Iran.

This qualitative case study, conducted at two Iranian universities, used purposeful sampling to select 34 eligible in-service Persian teachers from a pool of 73. Data collection used an open-ended questionnaire and interviews.

Before the TPSOL in-service training workshop, teachers expressed their reservations regarding the use of VR to teach culture in TPSOL courses. The emerged themes were “skepticism toward effectiveness,” “practicality concerns,” “limited awareness of VR applications,” “technological apprehension” and “prevalence of traditional teaching paradigms.” During the post-workshop interview, it was discovered that the teachers’ perceptions of VR in teaching culture had undergone a positive shift. The workshop generated emergent themes that reflected positive perceptions and affordances for using VR to teach culture in TPSOL, including “enhanced cultural immersion,” “increased student engagement,” “simulation of authentic cultural experiences,” and “facilitation of interactive learning environments.”

One primary limitation is the lack of prior experience with VR for teaching practices in real-world classrooms among the participants. While the study aimed to explore the potential of VR in enhancing pedagogical approaches, the absence of participants with prior exposure to VR in educational contexts may impact the generalizability of the findings to a broader population. Additionally, the study faced practical constraints, such as the unavailability of sufficient facilities in the workshop. As a result, the instructor had to project the VR cont7ent on a monitor, potentially diverging from the immersive nature of true VR experiences. These limitations offer opportunities for future research to refine methodologies and gain a more comprehensive understanding of the implications of integrating VR into teaching practices.

Extensive research has been conducted on the effectiveness of VR in language education. However, there is a significant gap in research on TPSOL, which is considered a less commonly taught language. This study aims to address this gap by exploring the use of VR in the TPSOL through the lenses of in-service teachers. As part of a larger investigation, this qualitative inquiry focuses on the perceptions of in-service teachers about VR, with a particular emphasis on the cultural understanding of the Persian language.

In the wake of the COVID-19 pandemic, remote working (RW) has emerged as a viable alternative to working employees in general and knowledge workers in particular. However, previous researchers have worked on the concept, development and facilitation of RW since the 1970s. Therefore, this study aims to review the existing literature on RW to ascertain the evolution of the concept in the business and management domain and provide for requisite arguments to extend the settings for future research agendas.

The authors based this study on a bibliometric analysis of articles (n = 349) retrieved from the Web of Science database published between January 1990 and October 2021. The authors have used a bibliometric toolbox comprising performance analysis, science mapping and network analysis in various software namely, VOSviewer, Gephi and Biblioshiny package in R.

The study’s results accentuated important themes like work–life balance, strengthening digital infrastructure, performance and productivity, hybrid work models and well-being and clustered them under four heads with proposed future research questions.

The study is based on a single database; the authors have used an extensive but not exhaustive list of keywords to retrieve the articles. The analysis employs certain threshold limits while using the science mapping technique.

This study would enable managers and academics to comprehensively understand remote work and offer logical implications to appreciate its nuances.

This study is unique as it recognizes the intellectual structure in the existing literature on RW and traces the advancements and exponential growth post-COVID-19. The authors recapitulated the literature as network analysis of the RW facilitation model comprising the antecedents, outcomes, mediators and moderators.

Technostress reduces employees' work performance and increases their turnover intentions, such that technostress harms organizations' success. This paper investigates how the digital mindset of employees, reflecting their cognitive filter while using digital technologies, influences reactions to techno-stressors.

In this quantitative study, the authors conducted a survey among 151 employees who regularly use digital technologies and encounter various techno-stressors in their daily work. To build this research model and evaluate the influence of employees’ digital mindset on technostress, the authors followed arguments from the transactional model of stress. The authors evaluated our research model using the covariance-based structural equation model.

The study findings reveal that employees’ digital mindset influences technostress. Employees with high levels of digital mindset react with less adverse effects on perceived techno-stressors. Further, the authors find that employees with high levels of digital mindset perform well and are satisfied with their job. The authors contribute to technostress research by revealing that digital mindset buffers the adverse effects of techno-stressors. The authors also contribute to research on digital mindset by showing that it influences psychological and behavioral reactions to techno-stressors.

This study develops and empirically tests an integrated model of technostress to explain how digital mindset mitigates technostress. The study findings outline relevant research avenues for studies investigating employees’ characteristics and technostress.

Innovation management in the healthcare sector has undergone significant evolutions over the last decades. These evolutions have been investigated from a variety of perspectives: clusters, ecosystems of innovation, digital ecosystems and regional ecosystems, but the dynamics of networks have seldom been analyzed under the lenses of entrepreneurial ecosystems (EEs). As identified by Cao and Shi (2020), the literature is silent about the organization of resource allocation systems for network orchestration in EEs. This article investigates these elements in the healthcare sector. It discusses the strategic role played by entrepreneurial support organizations (ESOs) in resource allocation and elaborates on the distinction between sponsored and nonsponsored ESOs in EEs. ESOs are active in network orchestration. The literature explains that ESOs lift organizational, institutional and cultural barriers, and support entrepreneurs' access to cognitive and technological resources. However, allocation models are not yet discussed. Therefore, our research questions are as follows: What is the resource allocation model in healthcare-related EEs? What is the role played by sponsored and nonsponsored ESOs as regards resource allocation to support the emergence and development of EEs in the healthcare sector?

The article offers an explanatory, exploratory, and theory-building investigation. The research design offers an abductive research protocol and multi-level analysis of seven (sponsored and nonsponsored) ESOs active in French healthcare ecosystems. Field research elaborates on semi-structured interviews collected between 2016 and 2022.

This article shows explicit complementarities between top-down and bottom-up resource allocation approaches supported by ESOs in the healthcare sector. Despite explicit originalities in each approach, no network orchestration model prevails. Multi-polar coordination is the rule. Entrepreneurs' access to critical technological and cognitive resources is based on resource allocation modalities that differ for sponsored versus nonsponsored ESOs. Emerging from field research, this research also shows that sponsored and nonsponsored ESOs manage their roles in different ways because they confront original issues about organizational legitimacy.

Beyond the results listed above, the main originalities of the paper relate to the instantiation of multi-level analysis operated during field research and to the confrontation between sponsored versus nonsponsored ESOs in the domain of healthcare-related innovation management. This research shows that ESOs have practical relevance because they build original routes for resource allocation and network orchestration in EEs. Each ESO category (sponsored versus nonsponsored) provides original support for resource allocation. The ESO's legitimacy is inferred either from the sponsor or the services delivered to end-users. This research leads to propositions for future research and recommendations for practitioners: ESO managers, entrepreneurs, and policymakers.

This paper aims to report the development of the multiparty collaborative leadership scale (MCLS) that assesses four dimensions of collaborative leadership that have been defined in the literature regarding the functions of collaborative leadership in intra- and interorganizational settings.

The authors have tested the validity and reliability of the MCLS in a sample of 110 managers and professionals who participated in five multiparty collaboration workshops, each lasting for two days. The authors used multilevel analyses to test the construct, discriminant and predictive validity of the MCLS.

The results generally supported the reliability and validity of the MCLS. The scale has good internal consistency and in terms of validation, the authors show that MCLS negatively predicts the conflictuality and positively predicts the collaborativeness of the leading party as well as trust in the multiparty system and its entitativity.

The MCLS can be used to extend literature on collaborative leadership and generate insights on the antecedents and consequences of effective collaborative leadership in multiparty systems.

Multiparty systems are set to deal with important societal challenges and mediators involved in multiparty issues are asked to settle important international disputes and conflicts. Understanding collaborative leadership in such systems and its role in establishing effective multiparty collaboration is key. The MCLS can be used as a research instrument and as a development tool toward realizing much-needed collaboration.

The authors present a first attempt to develop a short scale to assess collaborative leadership in complex systems in which participating stakeholders lack position power.