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Being acquainted with both lean and action learning in theory and in practice, this study finds that the theoretical complementarity of these two research streams has traditionally been underexploited. In this conceptual paper, this study aims to advance the theoretical understanding of lean by exploring the complementarity of lean thinking and action learning leading to a proposed integrated theory of these two research streams. Target audience is the operations management research community.

By deliberately adopting a process of theorising, this paper explores, reflects upon and combines individual experiences of researching, teaching and engaging in lean and action learning as operations management scholars.

Having taken a gemba walk through the literature and practices of lean and action learning, this study views and notices a systematic and complementary relationship between the two domains. The overlapping theoretical and practical complementarities of lean and action learning suggest that these two research streams are ripe for synthesis into an integrated theory. This finding provides an opportunity to (1) progress towards an integrative design of interventions leading to more sustainable lean system adoptions and (2) add new depth to our theoretical explanation of the success and failures of lean system adoptions.

This paper contributes an original integrated theory perspective on lean and action learning.

This paper aims to answer the questions of what clothing practices related to sustainable fashion can be observed in young consumers' daily lives in Finland’s capital region and what prevents their further proliferation.

This is qualitative research that draws from 22 semi-structured interviews with high school students in the capital area of Finland. The data were analyzed with the use of thematic analysis, a flexible method of data analysis that allows for the extraction of categories from both theoretical concepts and data.

This paper contributes to studies of young people’s consumption with the practice theory approach, putting forward the category of following sustainable fashion as an integrative practice. The three-element model of the practice theory allows answering the question of challenges that prevent the practice from shaping. The paper further advances this approach by identifying a list of context-specific dispersed practices incorporated into sustainable fashion.

The study suggests practical ways of improving clothing consumption based on the practice theory approach and findings from empirical research. Sustainable practices require competences, knowledge and skills that the school, as an institution working closely with high school students, could help develop.

The study contributes to the current studies of sustainability and youth culture of consumption with a practice theory approach and findings, related to a particular context of a country from Northern Europe.

This study aims to investigate how art events can enrich novice visitors by transforming their practices.

This research uses an interpretive case study of the art exhibition “1/1/1/1/1” in the Oppenheim gallery in Wroclaw. It draws on multiple sources of evidence, namely, novice visitors’ interviews, observation including photo studies and content analysis of art-makers’ mediation sources. This study is an example of contextual theorizing from case studies and participatory action research with researchers as change agents.

The evidence highlights that aesthetic values and experiences are contextual to practices and are transformable into other values. The findings illustrate the role of practice theory in studying how art-makers inspire the transformation of practices, including values driving the latter.

The findings provide implications for transformations of co-creating contextual values in contemporary visual art consumption and customer experience management.

Practical implications to arts organizations are also provided regarding cultural mediation conducted by art-makers. Exhibition makers should explain the meanings of the particularly visible artefacts to allow visitors to develop a congruent understanding of the meanings. The explanations should not provide ready answers or solutions to the problem art-makers suggest to rethink.

The social implication of our findings is that stakeholders in artistic ventures may undertake adequate, qualified and convergent actions to maintain or transform the defined interactive practices between them in co-creating contextual aesthetic values.

The study provides new insights into co-creating values in practices in the domain of contemporary art exhibitions by bringing the practice theory together with an audience enrichment category, thus illustrating how novice visitors get enriched by transforming their practices led by contextual values of “liking” and “understanding”.

The purpose of this paper is to present a novel qualitative activity focus group (AFG) method for studying consumption practices. This participatory method, which is inspired by practice-theoretical thinking, combines focus group discussions with activities that represent the practices at the centre of the research.

The application of the AFG method is demonstrated with an empirical study of the transition to plant-based food consumption practices in Finland, involving four group sessions of 13 participants.

The findings from the empirical application of the AFG method illustrate that its key strength is the ability to foster fruitful and natural discussions on routine consumption practices that connect with discursive and practical dimensions and thus generate multidimensional data in resource-efficient ways.

The AFG method extends the methodological approaches in practice theory–oriented research, responding to the call for creative, real-life-reflecting methods that are able to grasp the discursive and embodied dimensions of practices. The method is proposed to be particularly suitable for research on mundane consumption practices.

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.

After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.

This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.

Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).

Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.

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 study aims to explore what characteristics contribute to the definition of relevance in business-to-business (B2B) marketing research and how/why different strands of B2B marketing maintain or lose their relevance.

This study is conceptual. It adopts a performative-phenomenal standpoint for B2B marketing research and approaches relevance through the concept of episteme, which is considered pivotal for understanding this phenomenon.

This study proposes four axioms that define the characteristics of relevance in B2B marketing research and discusses their implications for scholars and practitioners. Consequently, an action plan for revitalizing B2B marketing research is developed, comprising learning and temporal dimensions, resulting in nine different relevance types.

The central argument put forward in this study is that different research strands of B2B marketing have deeply rooted epistemic underpinnings that influence their interpretation of relevance. Consequently, fostering dialogue between practitioners and scholars is considered necessary to sustain relevance in B2B marketing research. B2B scholars are urged to think beyond their subspecialized silos and acknowledge how the business environment and the various strands of B2B marketing congruently shape B2B marketing relevance, while also embracing research methods that bring them closer to business practice.

Marketing practitioners and academics continue to drift apart. This study puts forward three recommendations to bring marketing academics and practitioners closer together.

The study contributes to the B2B marketing literature by grappling with the theory-praxis gap and critically exploring what constitutes relevance in B2B marketing research.

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

This paper reviews what has been written on leadership development from the leadership-as-practice (L-A-P) perspective, which views leadership as emerging in everyday activities and interactions of a collective in a specific context. This paper aims to deepen the theoretical understanding of how leadership can be learned and developed from the L-A-P perspective.

An integrative literature review was undertaken to review and synthesise what has been written on the topic in journal articles and scholarly books.

The importance of the context and the practices that are embedded in it is the most central aspect affecting leadership development from the L-A-P perspective. This places workplace leadership development centre stage, but several papers also showed that leadership programmes have an important role. Not only collective capacity building is emphasised in the papers, but the importance of individual-level leader development is also recognised.

The contribution of this study is twofold: First, it brings the currently fractured information on L-A-P development together to enhance theory building by providing a synthesis of the literature. Second, a conceptual framework is constructed to show how the L-A-P perspective on leadership development can take both leadership development at the collective and individual levels into account, as well as the learning that takes place either inside or outside the workplace. This study’s results and framework show that the development has its own specific purpose and suggested methods in both levels, in both learning sites.