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The paper aims to propose an integrated reporting (IR) framework rooted in Freeman’s stakeholder theory (ST). The proposed framework modifies the international integrated reporting framework (IIRF) and aims to overcome criticisms related to its focus on investors and the abandonment of sustainability.

The paper develops a modified IIRF based on an in-depth analysis of the IR and ST literature. The framework was then applied to a non-profit health-care organisation to verify its theoretical assumptions.

The modified IIRF was conceived as a ready-to-use tool. By applying it to a business case, it was validated with respect to whether and how it could help achieve better and more stakeholder-oriented reporting. The findings enabled us to validate the use of the tool not only for reporting but also for the self-assessment of organisations with respect to embedding ST.

The modified IIRF was implemented only in one case, and further implementations are needed to comprehensively identify its strengths and weaknesses, both in for-profit and non-profit organisations.

The revised IIRF represents an updated tool for reporting and disclosing the value created by an organisation for itself and for its stakeholders including the external entities affected by the impacts engendered by the organisation. In this way, the IIRF can give visibility to all value created and the value creation process, including sustainability matters. This allows integrated thinking processes to be incorporated accordingly, supporting better management.

This paper suggests three adjustments to improve the IIRF’s ability to incorporate ST as a theoretical foundation. The adjusted IIRF is a ready to-use-tool specifically highlighting what value or values an organisation delivers (its outcomes), for whom (its stakeholders) and how (its specific business processes) within a business model effectively connecting them. From this point of view, it fits the rising stream about the evolution of the sustainability reporting fostered jointly by the international integrated reporting council and sustainability accounting standard board, and by the European Union.

The aim of our research is to give empirical and theoretical solutions to some criticalities of the original International Integrated Reporting Framework (IIRF). Indeed, it takes as value creation only the increase of the capitals triggered by business activities, overlooking the fulfilment of the institutional mission that is the actual value creation lever.

The present paper introduces a case study aimed at implementing the IIRF in an Italian non-profit healthcare organisation. The research is based on theory building from cases, action research and interventionist approach. IIRF was adopted because of its claimed ability to support the communication process to stakeholders and the control of value creation. However, IIRF shows several weaknesses.

An adjusted version of IIRF is suggested, highlighting the role played by IC in the organisational business model and in the value creation process. The adjusted seems able to foster awareness of the role IC in value creation in healthcare organisations.

In this paper no one of the singles pieces of the adjusted framework is innovative by itself, but jointly they give raise to an innovative solution, able to address the disclosing and managerial needs of the examined organisation. The single case study permits to us to test the weaknesses of the IIRF claimed in the literature, to suggest some adjustments to the original framework and to validate their effectiveness. Thanks to the single case study we then built theoretical constructs developing theory inductively; now the suggested framework can be further tested and validated in other organisations.

The paper introduces an innovative approach to IC reporting and disclosure in healthcare organisations. This is relevant not only for external communication but also for internal aims supporting managers in decision and actions.

Despite many efforts within organizations toward business process orientation (BPO), research on real-world experiences remains in its infancy. The purpose of this paper is to redress the existing knowledge gap by analyzing a Swedish public housing company that has made notable effects regarding BPO and to explore lessons learned from the BPO journey (from 1998 to 2013).

The point of departure is principles in the BPO foundation, principles of successful BPM and effects in empirically based literature. The reconstruction of the narrative case study describes milestones and critical junctions, as well as effects based on quantitative and qualitative data.

Effects in BPO are demonstrated in terms of higher customer satisfaction, increased innovative ability, improved operational performance, higher employee satisfaction and, as a result of these, increased profitability. Theoretical constructs with implications for the theory building on BPO are suggested in a three-layer management framework – with capabilities and abilities emerging from the case study used as an illustrative example.

Lessons are learned regarding critical practices related to advancement in BPO. A strategy-building process based on eight design propositions is suggested to define the pre-conditions for BPO in an organization.

This is the first longitudinal case study to provide a comprehensive view and detailed insights of a BPO journey and top management performance toward a business process-oriented organization. Practitioners and BPM community get valuable insights into how the temporality and the context shape the BPO maturity process in terms of new organizational structure and roles during the journey.

The form and content of relationship value dominates the literature. This paper contributes by studying companies’ actions based on their value perceptions, a field which has attracted less attention. Scholars advocate more studies on how companies’ value perceptions shape actions in relationships and how this leads to outcomes.

A longitudinal critical case study of a customer/supplier relationship constitutes the empirical basis of the paper. Interviews and observation studies were conducted over a period of three years, giving access to special insight into the actors’ value perceptions and related actions.

Value perceptions shape actions performed individually, jointly or in the wider network. Moreover, misperceptions of the counterparty’s value perceptions may result in a maelstrom of interactions with no specific value outcome. Acting based on value perceptions is a complex matter due to its evolving nature, which leads to development becoming a value driver.

The interdependencies between different value perceptions and their relational value drivers have special effects on actions and outcomes, also, value in actions needs to be studied.

Management needs to explore value from different perspectives to understand the counterparty’s value perceptions and communicate own perceptions. It is not sufficient to create value based on one value driver. Instead, it is vital to be able to connect value drivers to balance and prioritise relevant actions.

This paper stands out as one of the first contributions to relationship value literature that addresses and analyses value from both a customer perspective and a supplier perspective in a dyadic business relationship.

The purpose of this paper is to critically study the implementation and contextualization of the human resource transformation (HRT) management model within the human resources (HR) function of a global industrial company group.

A qualitative case study that includes two data collections.

Implementation of the HRT model led to tensions and conflicting interpretations of the mission of the HR function, and a “tug of war” about the distribution of work both within HR and between HR and line management. Splitting the HR function into three legs made the HR function's learning cycles more difficult. The corporate group had a decentralized and diverse business culture, and contextualization of the HRT model to this setting highlighted the model's embeddedness in the American business culture of centralization and standardization. Implementation of the model also entailed a transition from an employee to an employer perspective within HR.

For an assessment of HR's total work other parts of the HRT model (Ulrich and Brockbank, 2005) need to be involved since HR professionals in the insourced or outsourced shared service center (SSC) and Center of Expertise (CoE) and the e-HR tools are equally important for executing the total HR's mission. Further studies of the problematic human resource business partner (HRBP) role are needed and also what the development of e-HR solutions means for the HR profession.

The authors argue for a continuous development of HR work, along with closer professional contact both with line managers (LMs) and within the HR function, for improved learning cycles and a need for contextualization when implementing management models.

The paper discusses the HRT model's impact on HR practitioners’ and LMs’ work practice.

This article shows the need for contextualization when implementing management models. The lack of such contextualization led to severe tensions, and the intentions of an efficient and respected HR function were not achieved. The study contributes an evaluation of the tensions between HRT as a normative and standardized model in business settings accustomed to variety and decentralized decision-making.

This paper aims to investigate the motivations of social entrepreneurs in East Africa to create a social enterprise and their identified links to successful social entrepreneurship in East Africa.

The authors employed a qualitative method by performing thematic analysis on a set of interviews on social entrepreneurs from East Africa who are Ashoka fellows.

The findings suggest that intense personal experiences linked to past-life events as well as a high achievement orientation towards improving livelihoods and creating impact serve as key triggers for social entrepreneurship. Successful entrepreneurship focusses on system change at national and local levels. Their success is also seen when the social entrepreneurs have achieved their mission and are no longer needed; thus, they become irrelevant. The paper discusses the implications of these findings on the model used for sustainable social entrepreneurship in East Africa.

Based on an exploratory research on Ashoka fellows, the study adds insight to their motivations and success which can be used in a wider scale study of the same.

The authors advance the scarce empirical research on East African social entrepreneurs, link success factors of social entrepreneurship to a recent framework on motivation to engage in social entrepreneurship and stimulate further research in the area. The study contributes to the literature on social entrepreneurship by linking success factors of social entrepreneurship to a recent framework on motivation to engage in social entrepreneurship.

This study aims to describe social entrepreneurs' motivation during the social entrepreneurship process and identify different social entrepreneurs in terms of their social characteristics.

The descriptive research design uses a directed qualitative interpretative approach based on 17 cases of social entrepreneurs active in healthcare innovation hubs.

The study describes the social entrepreneurs in a service context. Based on their key motivational characteristics, the study identifies three types of social entrepreneur: discoverers, seekers, and rangers. The study finds that not all of the three types regulate high levels of motivation during the social entrepreneurship process.

Depending on the type of social entrepreneur, the social entrepreneurship process requires different forms of support. In practice, the traditional R&D process deployed by innovation hubs is suitable for rangers; discoverers and seekers commonly regulate low levels of motivation when developing and introducing their social innovations to the market.

Most service research on social entrepreneurship focuses on the outcome; in contrast, this empirical study focuses on the individual entrepreneurs, their motivation and process. While previous research has treated motivation as an antecedent for engagement in the social mission of entrepreneurship, the present study investigates social entrepreneurs’ motivation in relation to the social entrepreneurship process, providing insights in the behavior of social entrepreneurs.

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.

The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.

In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.

With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.

This study aims to explore the ways that social enterprises (SE) create value by embedding themselves in networks through the process of social innovation (SI). The processes of achieving common social missions were studied through selected organizations using an open approach to SI. Novel operational structures as well as unique forms of created value were explored.

Two organizations embedded in local and international networks were studied and were chosen due to their SI profiles. The study was based on qualitative exploratory research. In-depth analysis was conducted through interviews, open discussions, document analysis as well as personal observation to understand the dynamic interrelatedness of the main factors influencing success of SI ventures.

This paper identified the role of SI in SEs embedded in networks. Furthermore, the social value creation processes of these organizations as well as the value they create were explored. Based on the findings, SI is rooted in the personality of the included members of the network. The tools of collaboration are platforms that connect the network members to each other. The embedded organizations apply the concept of community sharing with the aim of social value creation.

By focusing mainly on system design principles, the sample consists of mainly those at the core of organizations in facilitator roles, leaving peripheral actor perceptions to be determined by secondhand observations.

While providing a general summary of factors influencing SI activities from extent literature, the paper mainly contributes by providing deeper insight into complex models of SI practices used by SEs. The paper further contributes to popularizing the growing role of SI activities in SEs.

In servitization research, there has been a call to move further toward the development of business models based on a service approach. This article aims to answer this call by adopting service logic (SL) and developing strategies and organizational resources and processes to create a service-centric business model called servification, defined as the process of identifying and developing strategies and organizational resources and processes to create a business model based on SL.

This article is conceptual and extends servitization in the direction of service-centric business model innovation by drawing on and extending SL.

The article defines service as a higher-order concept according to SL and develops the concept of a helping strategy as the foundation for a service-based business model. Further, it develops a typology of organizational resources and processes that must be developed for the emergence of such a business model.

Since this article is the first to conceptually develop servification, more both theoretical and empirical research is naturally required. The development of servification takes servitization in the direction of service-based business model innovation and also contributes to the research on SL.

Servification enables the development of service-centric strategies and organizational resources and processes and service-based business models.

This article is the first to adopt SL in studies of business model innovation.