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This paper aims to argue that contextual safeguarding complements existing theoretical models and approaches. Its successful integration with dominant thinking and practice in safeguarding potentially offers new insights to improve system-wide practice.

A theory synthesis design was used to purposively identify, summarise and compare selected safeguarding theoretical models and approaches to establish both convergence and divergence.

The arguments provided in this paper suggest that synthesising theory offers a confluence of perspectives that promise to develop a more eclectic and holistic approach to safeguarding practice. The paper demonstrates how contextual safeguarding can be integrated with existing theoretical models and approaches.

This is a conceptual paper and therefore is not based on empirical data.

This paper's conceptual insights include that integrating contextual safeguarding with existing theoretical models and approaches can broaden the knowledge base to whole system-wide safeguarding practice in the UK. The paper also confirms that the methodology used is feasible, although more work is required to test its efficacy on a larger scale. The conceptual paper argues for synthesis of contextual safeguarding and commonly used child safeguarding theoretical models and approaches to deal with both intra and extra familial forms of risk of harm to children effectively.

The neglect and abuse of children is a topical issue; hence, this paper has social implications regarding understanding of how the issue child abuse and neglect in the UK and globally should be dealt with.

There is a dearth of studies that have gone beyond binary comparisons of contextual safeguarding and other theoretical models and approaches, which leaves a significant knowledge gap that has prompted the purpose of this paper.

The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of translation, and how is it assumed to come into being? This paper presents a coherent, theoretically informed approach to how different views on equivalence are connected to the objective of international comparability in financial accounting and how related, often-underlying assumptions intertwine in this discussion.

This paper takes an interdisciplinary approach by utilizing equivalence theories from the discipline of translation studies. It canvasses two dichotomy-like approaches – natural versus directional equivalence and formal versus dynamic equivalence – to compose a theoretical framework within which to analyze 25 translation-related papers discussing accounting harmonization published from 1989 to 2018.

This paper presents evidence of theoretical contradictions likely to affect the development of translation research in accounting if they go unrecognized. Moreover, the analysis suggests that these contradictions are likely to originate in the assumptions of mainstream accounting research, which neglect both the constructed nature of equivalence and the socially constructed nature of accounting concepts.

Despite the significance of translation for the objective of international comparability, this paper is the first comprehensive theoretical approach to equivalence in accounting research. It responds to a recognized demand for studying equivalence and its limitations, challenges many of the expectations accounting research places on translation and discusses the possible origins of related assumptions.

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.

Collaborative networks (CN) are organizational forms that are especially enabled by innovations in the area of information and communication technologies. For an in‐depth understanding of CN a theoretical foundation is required. The purpose of this paper is to explain goal‐oriented and opportunity‐based CN with the help of existing and well‐known organization theories. A detailed overview about frequently mentioned concepts and theories in network studies is given and then a structured selection of theoretical approaches that are aiming to explain CN is discussed in detail. Finally, ten aspects for the existence and efficiency of CN are derived.

The approach taken in this work is based on a literature review and an impact analysis of the investigated organization theories along the life cycle of CN.

The result of the analysis shows that none of the investigated theories is able to describe the complex phenomenon of CN entirely and to clear all knowledge deficits. Therefore, multiple theories need to be considered as foundation.

This research represents a contribution to the theoretical body of knowledge in the field of CN. More specifically, it represents a first initial step towards the explanation of certain aspects of CN by means of existing organization theories.

This paper aims to analyze the benefits of the blockchain to the circular economy (CE), which is composed of both closed-loop supply chain (CLSC) systems and reverse omnichannel solutions. By ensuring transparency, traceability, visibility and security, the blockchain allows firms to acquire operational capabilities through a CLSC and service capabilities through a reverse omnichannel, which can boost business performance considerably. The related network of relationships can be reinforced by establishing incentives, which entail both smart contracts in the blockchain and active return approaches in CE.

After identifying the boundaries of the theoretical framework, several research hypotheses are developed according to the literature review and emerging gaps. These gaps link to the impact of the blockchain on CE systems (CLSC and reverse omnichannel), as well as the influence on business performance. The hypotheses are then tested using structural equation modeling and adopting a partial least squares-path modeling technique on a dataset composed of 157 firms. Finally, multigroup analysis is used to test the impact of incentives on the research hypotheses.

The blockchain facilitates a more efficient CE system, although reverse omnichannel solutions seldom bring any benefits to performance. The shift from a passive to an active return approach must be carefully evaluated. The CLSC network can benefit from an active return approach by developing appealing incentives for collectors and enhancing the positive effects of the blockchain. In contrast, consumer incentives can have detrimental effects on the blockchain. Various combinations of incentives can only bring a few business performance increases, while collector incentives are vital to reinforce the CE system's operational and service capabilities.

This paper takes a new approach toward the study of CE, which considers a dual circular system composed of a CLSC and a reverse omnichannel. The research explores whether the adoption of blockchain technology enables better return processes by improving the operations in CLSC and services in reverse omnichannel. Finally, this is the first empirical work to evaluate the benefits emerging from incentives, which can activate smart contracts in the blockchain and enable active return approaches in CE.

Inspired by objective hermeneutics (Oevermann, 1984, 1996, 1999; Oevermann et al., 1979; Weller, 2010; Wohrab-Sahr, 2003) and qualitative validation (Adcock and Collier, 2001; Martis, 2006; Maxwell, 1992), the authors present this essay with the aim of proposing an objective hermeneutic approach to qualitative validation.

In order to develop this approach, the authors consider the contributions of Martis (2006) and Maxwell (1992) about theoretical–empirical validity, Adcock and Collier's propositions (2001) regarding the conceptualization and evaluation of phenomena through specific levels, tasks and stages of validation and the principles of objective hermeneutic interpretation proposed by Wohlrab-Sahr (2003).

Three main contributions are considered: theoretical–empirical validity (Martis, 2006; Maxwell, 1992); levels of validation – theoretical framework, systematized concept, indicators and results (Adcock and Collier, 2001); stages of validation – content validity, convergent validity and nomological validity (Adcock and Collier, 2001); and principles of objective hermeneutic interpretation – sequential interpretation, mental–experimental explanation of possible interpretations, preservation rule, literal character of interpretation, totality, reflection about knowledge used in the analysis and group of interpreters (Wohrab-Sahr, 2003). These contributions were related to establishing a framework that illustrates the proposed objective hermeneutic approach to qualitative validation.

The authors intend to offer to the scope of organization studies an alternative for validation, so that the voices of the researched can be heard. Furthermore, the authors seek to guide researchers as to how to respect and protect what is heard, in order to avoid any invasion of others' discourse.

Nowadays, creation and discovery theories are the two main theoretical approaches supporting the studies on the emergence of enterprises and some scholars analyze these theories in isolation. In addition, studies that investigate the emergence of social enterprises based on these theories together are scarce. This paper aims to analyze if and how discovery and creation theories can coexist in the formation process of social enterprises.

A multi-case study based on semi-structured interviews with the founders of eight Brazilian social enterprises was conducted.

From the results, it is identified that there is a continuous process between discoveries and creations that lead to the maturation of the initial idea and, consequently, to the formation of a social enterprise. Therefore, a continuous process model between discovery and creation of opportunities in the formation of a social enterprise (i.e. a mixed theoretical approach) is proposed, going beyond a theoretical duality between creation or discovery.

This study helps to overcome limitations inherent in both discovery and creation theories, proposing a mixed theoretical approach. This new theoretical approach praises the existence of new paths to understand the emergence of social enterprises, by overcoming the theoretical duality between creation or discovery of opportunities, i.e. a new understanding of an integrating process rather than a dichotomous one.

To outline how psychology as one of the original approaches to human‐computer interaction (HCI) has formed a key part of the HCI literature, and to discuss the need for psychological approaches to HCI and system development.

The contributions to the journal Human‐Computer Interaction is examined from the journal's start in 1985 up to the millennium. The analysis focuses the three main elements, task, user and computer, in the classic study “Psychology of human‐computer interaction” from 1983.

Provides information about authorship, and form and focus of research published. The paper concludes that already from the beginning, HCI researchers too narrowly used Card et al.'s analytical framework. Today it has developed into a sub‐theory within a multidisciplinary HCI science and in this role it continues to be an important cumulative factor in HCI.

The main conclusion about the role of psychology in HCI only applies to the mainly US authors who published in the journal investigated in the given period. European research focusing on information technology and people may differ in important ways.

A much needed discussion of a central document of historical importance tying together many HCI researchers and a range of HCI studies.

This paper fulfils partly the need for meta‐analyses of the psychological approach to HCI.

Most micro‐oriented research has assumed that leaders operate within a formally designed, pre‐specified and stable structural hierarchy. In the emerging knowledge economy, however, the watchwords have become flexibility and speed. Today's business practices feature temporary task forces, project teams, joint ventures, and alliances. The authors aim to draw from the political science literature, presenting methodology for examining team leadership in context that augments and enhances the analyses that can be obtained with commonly used correlational/regression models.

More specifically, the authors will develop a detailed analysis of the potential applicability of the set‐theoretic approach for elucidating a configural analysis of team leadership, demonstrating that this method provides insight into the data that complements that provided by regression analysis.

The authors examine the findings from more traditional approaches to analysis, and set‐theoretic analysis, and demonstrate that set‐theoretic analysis provides additional insights into the phenomena in question.

The possibilities for future research in the organizational leadership literature using set‐theoretic analysis are endless. The method is appropriate for theory development, theory confirmation, exploration, and more. Our current theoretical models are lacking in complexity, partly due to the limitations of existing methodology, and our advice to organizations would be significantly enriched were we able to establish that there are alternate means to the desired outcome, based on the context. Set‐theoretic methodology promises to enrich and enhance our field, particularly if we use it iteratively with the currently common methodologies, to develop richer and more contextually based theories.

Set‐theoretic methods may well provide an additional set of tools for better understanding leadership in the context in which it occurs.

Project management (PM) is a diverse discipline which covers the study of management practices. Different research approaches have been used in the study of PM but not much emphasis has been given to the constructive approach which is implicitly applied in most cases through managerial constructions. The purpose of this paper is to support the application of the constructive research approach to the construction PM discipline. It is also aimed at showing the rigour of the constructive research approach that satisfies the requirements of applied studies research.

The study is carried out via extensive literature review and a demonstrative example of the development of the Specialist Task Organisation procurement approach through the six stages of the constructive research approach.

The paper shows the applicability of the constructive research approach to construction and PM. The paper also highlights some criticisms that the constructive approach has not been firmly rooted in PM research and suggests some solutions.

The constructive research approach is applicable to the PM discipline because most research in this field is applied and practical. The paper specifically scrutinises and promotes the constructive research approach.

The paper will provide an additional research tool in the PM discipline that produces innovative solutions which are grounded by valid research instruments. The impact of this paper will increase the popularity of this research methodology, generate and stimulate a debate to further explore its application and the development in the PM discipline.