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This study aims to explore the intellectual connections of mission statement research to identify the influential domains of source knowledge and emergent areas of research for future studies.

The authors deployed bibliometric methods, namely, citation, co-citation and network analysis. The authors collected data from the Scopus and Web of Science databases and analyzed the connections of the most influential articles.

The authors identified four knowledge domains that informed the mission statements literature: guidance on mission statement development, the value of mission statements, mission statements and organizational issues, mission statement content and communication. And the authors spotted four opportunities for knowledge advancement based on theoretical frameworks, performance measures, content and context.

Practitioners should think beyond the immediate benefits of mission statements, such as performance and legitimacy improvement. Instead, they should focus on long-term benefits, information advantages and democratizing the development phase of mission statements.

Mission statements have attracted scholarly attention over the past 40 years. Despite the formation of a considerable body of knowledge, intellectual connections of mission statement research have been largely neglected. Previous studies had a narrow focus or insufficient coverage of the literature. To the best of the authors’ knowledge, this is the first full-scale bibliometric study on the intellectual connections of the mission statements literature.

The purpose of this paper is to describe the perception of real teamwork and sustainable quality culture as well as success factors for achieving a sustainable quality culture within an organisation, focusing on top management teams (TMTs). An additional purpose is to explore the relationship between real teamwork and sustainable quality culture.

A mixed-methods design focusing on TMTs was used. Four TMTs were open-sampled and located in different parts of Sweden. The data were collected through questionnaires and focus group discussions between April 2022 and December 2022. Follow-up meetings were thereafter held with the participants. A meta-analysis was conducted of the data from the four TMTs.

Two overarching conclusions of this study were: to follow the developed methodology can be one way to increase TMTs' abilities for real teamwork alongside a sustainable quality culture, and the results also showed the importance of a systems view, emotional commitment and continuous improvement for improving real teamwork and creating a sustainable quality culture.

Practical implications were suggestions on how to increase the TMTs' abilities for real teamwork alongside a sustainable quality culture. A deepened understanding of real teamwork and a sustainable quality culture was also achieved by the participants.

The novelty of this paper is the use of a new methodology for assessing teamwork and sustainable quality culture. To the authors' knowledge, no similar research has previously been performed to investigate teamwork alongside a sustainable quality culture, focusing on TMTs.

The purpose was to present a developed, tested and evaluated methodology for assessing teamwork and sustainable quality culture, focusing on top management teams (TMTs).

The developed methodology was based on a convergent mixed-method design, including two data collection methods: questionnaire and focus group discussion. Two pilot tests were performed with two TMTs. This design involved analysing, merging and interpreting data, first separately by data collection method and theme and then in a meta-interpretation. Lastly, there was a follow-up meeting for evaluating results.

Findings from the study were that the methodology can be used to assess teamwork and sustainable quality culture, and the results also showed the strength of using two data collection methods to provide a broader picture of teamwork and sustainable quality culture. A follow-up meeting validated the results and provided additional value to the two TMTs in the form of suggestions on how to improve their teamwork and sustainable quality culture.

Applying this methodology can guide TMTs in how to improve their teamwork and sustainable quality culture within their organisations.

This is a new methodology, containing a developed questionnaire and an interview guide, aiming to assess and evaluate teamwork within TMTs and sustainable quality culture. The practice of the methodology adds value to both TMTs and their organisations, as well as provides a theoretical and methodological contribution to research on teamwork and sustainable quality culture.

This study aims to investigate the content of hotel brands’ mission statements (MSs) and their relationship with selected attributes of hotel brands.

Content analysis of hotel brands’ MSs was used to detect the MSs’ key words, which were further processed by methods of social network analysis, complemented by clustering techniques and correspondence analysis on the generalized aggregated lexical tables, a special type of correspondence analysis.

Hotel brands operating in luxurious markets more often emphasize experiences than those in midscale markets. Furthermore, hotel brands with longer traditions and those with a large number of controlled rooms communicate words in their MSs that represent a rather traditional approach to hospitality. Younger hotel brands with fewer controlled rooms chose words that indicate a more commercially oriented approach. Finally, cluster analysis revealed four dimensions of hotel brands’ MSs, instead of the nine most typically used in mission statement component models.

Understanding the frequencies and networks of keywords, and their relationship with hotel brand attributes, will help create more focussed MSs. This will strengthen hotel brands, raise their revenues and subsequently increase company performance.

The analysis provides valuable insight into MSs in the specific tourism context of hotel brands. The authors have achieved this with the use of a wide range of advanced network analytic methods. These insights can guide hotel brands to better position themselves in the competitive tourism accommodation market.

This paper documents the Government Accounting Standards Board (GASB) 34 literature, primarily in the areas of (1) accountability and improved reporting, (2) government-wide financial statements and accrual accounting and (3) infrastructure asset capitalization and the modified approach. The paper also evaluates the state of the research, recognizes implications for practice and standard setting, identifies knowledge gaps and proposes avenues for future research.

The authors identified the articles in this narrative review by searching Google Scholar and EBSCO for the years 2000 through 2023, using the keywords GASB 34, government-wide financial statements, government fund statements, infrastructure assets and modified approach.

This review finds that GASB 34 requirements improved accountability and reporting, but GASB can still make improvements. The addition of the MD&A section requirement improved readability but placed a burden on preparers. Analysis of government-wide statement research indicates that the accrual-based Statement of Net Assets provides value in credit decisions, while the accrual-based Statement of Activities does not. The research on infrastructure accounting requirements shows limited adoption of the modified approach and some comparability issues with choices involving capitalization thresholds, baselines and asset management systems (AMSs). Based on this review, the authors also present suggestions to further this line of research.

To the best of the authors’ knowledge, this is the first article that reviews over 20 years of GASB 34 related literature. The review and suggestions for future research are timely as GASB is in the process of reexamining some of GASB 34's requirements.

The aim of this paper is to theorize on and empirically extend the understanding of the adoption of codes of ethics within the context of family firms. The authors contend that in family firms the adoption of code of ethics is a process emerging from social interaction.

Through a multiple case study design the authors analyze family firms that have not yet adopted a code of ethics and untangle the process that could potentially lead to that choice.

The authors’ main finding suggests that the institutional context impacts on the adoption of codes of ethics. Furthermore, in first generation the adoption of codes of ethics is hindered by the presence of the founder and the existence of strong family ties. In subsequent generations as founder centrality is reduced the owning-family considers more the possibility to adopt such codes to preserve the family's reputation in the local community.

First multiple views also from external stakeholders could be added; second, an international perspective using cross-country cases could add more nuances on how cultural and institutional aspects shape the adoption of codes of ethics differently across national contexts.

The authors’ findings inform family business owners on the importance of adopting code of ethics to support the formalization of the family value system.

The authors advance the debate on codes of ethics in family firms by disentangling the process through which those codes may be adopted to institutionalize and formalize the family values, history and tradition.

This paper aims to explore the ethical dilemmas faced by records administrators concerning political impartiality by examining the case of the National Archives and Records Administration (NARA) in the USA, which has faced reputational challenges due to perceived political bias.

This paper proposes a phronetic approach to resolve the ethical dilemmas associated with political impartiality in records administration. This approach emphasizes practical wisdom and ethical decision-making, offering a unique and effective way to address the challenges faced by presidential record archivists.

The proposed phronetic approach provides a means to resolve the ethical challenges posed by political impartiality in records administration, with a particular focus on NARA. By taking a transparent and impartial approach, agencies can minimize criticism and ensure their continued ability to equitably serve the public.

The phronetic approach offers a framework for addressing ethical dilemmas related to political impartiality in records administration, with potential implications for other independent agencies facing similar challenges.

This paper offers a unique perspective on the ethical dilemmas of political impartiality in records administration and proposes a practical and effective approach to resolving these challenges. It contributes to the broader discussion on the intersection of ethics and public administration.

Previous studies show that the implementation of gender equality encounters resistance in military organizations, but it is often invisible or seen as confined to anonymous structures or troubled individuals. This paper aims to show how the Swedish Armed Forces (SAF) use organizational principles to resist implementing gender equality measures.

The study is a qualitative analysis of discursive strategies in the SAF’s 2013–2018 annual reports to government.

The organizing principles of instrumentality and distance, while existing in parallel with gender equality efforts, actually pursue logics that prevents the SAF from implementing gender equality. The principle of instrumentality in this context means that gender equality in the SAF is of secondary interest to organizational members. The principle of distancing from the problem includes strategies that alienate female from male officers.

The contribution of this paper is the finding that the use of organizing principles represents conscious organizational resistance to gender equality efforts. This kind of use needs to be revealed and criticized to change military organizations.

This paper aims to analyze the relationship between the use of management control systems (MCSs) and innovativeness in start-ups pursuing product innovation (PI), business model innovation (BMI) or ambidextrous innovation (both PI and BMI ).

This paper reports on survey data collected at 143 European start-ups using a structured questionnaire sent to a member of the top management team at each firm.

The authors find that the control levers and their interdependencies associated with increased innovativeness significantly differ between the different forms of innovation.

The study provides important guidance for entrepreneurs so that they can effectively support their innovation agenda with the MCSs tailored to their needs.

This research contributes to a growing literature that shows the positive role of MCSs in innovative and entrepreneurial processes. It adds to the understanding of the multifaceted nature of innovation and the crucial importance of BMI and ambidextrous innovation for the success of start-ups.

It has been established that values, beliefs and norms are good predictors of pro-environmental behaviour; however, it is less explored how these constructs can be influenced. The purpose of this paper is to assess whether the COVID-19 pandemic, as a shock event, was a “game changer” or it had limited impacts on deep-rooted travel patterns.

To understand whether the pandemic has influenced people’s value orientations with regards to sustainable travel, the authors have made use of the value–belief–norm (VBN)theory of environmentalism and conducted a large-scale survey in Germany, Italy, France, The Netherlands and UK (N = 1545).

The findings showed that the pandemic caused only temporary change in deep-rooted travel patterns as (self-reported) pre-pandemic behaviour of respondents align with their value orientations and proved to be a good predictor of projected travel behaviour. Based on projected travel behaviour and value orientations, four market segments were identified – Frontrunners, Laggards, Comfortable Crowd and Entitled Stewards. While all segments showed willingness to adapt, the authors found variations in the extent of adaption and in the phases of the customer journey where travellers are likely to make changes.

According to our knowledge, using the VBN theory of environmentalism to understand the impact of shock events on deep-rooted travel patterns represents a new perspective. Moreover, to the best of authors’ knowledge, this study is one of the first, written in the midst of the COVID-19 pandemic, which looks at the impact of the health crisis on deep-rooted travel patterns, instead of the commonly studied risk perception.