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This study aims to investigate the consequences of middle managers’ sensegiving for organisational change in neglected workplaces, where middle managers are given insufficient resources because of receiving low attention from top management.

The authors conducted a case study of three call centres in the Japanese non-life insurance industry. To collect data, the authors conducted interviews with ten stakeholders and made multiple field observations.

The authors identified the following mechanism: in neglected workplaces, middle managers initially focus on sensegiving to employees because they recognise the difficulty of eliciting support from top management. However, as a result, they see sensegiving to employees as top priority and do not try to elicit the support of top management, which is necessary for further organisational change. As a result, organisational change stops at a certain level.

The authors identified the following mechanism: in neglected workplaces, middle managers initially focus on sensegiving to employees because they recognise the difficulty of eliciting support from top management. However, as a result, they see sensegiving to employees as their top priority and do not try to elicit the support of top management, which is necessary for further organisational change. As a result, organisational change stops at a certain level.

First, this study contributes to the body of research on the effects of sensegiving on organisational change. It shows the new problems hidden behind organisational change, which existing research merely regards as independent successes. Second, this study identifies middle managers’ behaviour during organisational change in neglected workplaces. Instead of focusing on the factors necessary for successful organisational change, as in existing studies, this study extends the knowledge of the role of middle managers in organisational change by focusing on their behaviours when success factors are not aligned.

Corporate entrepreneurship (CE) has attracted considerable attention worldwide, and the challenges of managing employees’ entrepreneurial behaviours are increasingly recognised. However, the paucity of research on managers’ entrepreneurial behaviour in the United Arab Emirates multinational corporate environment creates a salient gap in the current understanding of how national and organisational cultures that not always align frame the critical problems of CE. This study aims to fill this research gap by examining multinationals’ CE antecedents drawing on an institutional perspective in Dubai.

The author conducts 54 in-depth interviews with middle managers in multinational enterprises. This study adopts a multiple case study research design to reveal whether an emergent discovery is exclusive to a particular case or is consistently replicated by multiple cases. The author has used abductive reasoning to systematically integrate analytical framework deduction with raw data induction.

This study’s findings indicate that CE in Dubai is ineffective and fragmented. Arguably, the cultural background of employees creates different circumstances and determinants of entrepreneurial behaviour. Hence, CE may not achieve epitome competencies without identifying multicultural nuances in an organisational context.

Existing research has placed relatively little emphasis on the role of individual national culture in multinational enterprises. This study’s results offer potentially valuable implications for theory, practice and future research addressing other emerging countries. This model presents a distinct CE architecture with compelling evidence for national culture (at the macro level), organisational culture, Corporate Entrepreneurship Assessment Instrument and emergent factors (at the meso level) and individual middle managers' real-life experience (at the micro level).

This study examines how three psychological factors (i.e. perceived experience quality, perceived similarity and client participation) that impact client evaluations of their recent audit experiences influence client satisfaction and trustworthiness, which, in turn, affect advocacy in an small- and medium-sized enterprise (SME) context. Furthermore, the study investigates whether the influence of the three psychological factors on client satisfaction and trustworthiness is contingent on client expertise.

The sample consisted of 744 SME executives from the following four regions: central, northern, eastern and southern Thailand. Data were collected using a survey questionnaire. Confirmatory factor analysis was conducted to ensure the reliability and validity of the scale before structural equation modeling was applied to analyze the data.

The results showed significant positive effects of the three psychological factors (perceived experience quality, perceived similarity and client participation) on client satisfaction and perceived trustworthiness. The moderating role of client expertise on the relationships is also found. More specifically, client expertise positively moderated the connections between experience quality and satisfaction, experience quality and trustworthiness and client participation and trustworthiness. Conversely, client expertise negatively moderated the similarity–satisfaction and similarity–trustworthiness relationships.

This study contributes to the audit literature by examining the role of psychological factor that impacts client satisfaction and perceived trustworthiness in the SME context. Moreover, the moderating role of client expertise is examined for the first time, providing new insights into the boundary condition of the relationship.

Inflation and federal monetary efforts to control it with interest rate hikes have very real and overwhelmingly negative consequences on US local governments following the onset of COVID-19. This study explores the post-pandemic inflationary environment of US local governments; examines the impacts of inflation and high interest rates on local government revenue, operating costs, capital costs, and debt service; reviews local government inflation management strategies, including the use of intergovernmental revenue; and assesses ongoing threats to local government financial health and financial resilience.

This study uses trend and literature analysis to comment on current issues local governments face.

The study finds that the growth of property values and resulting stability of property tax revenue has been important to local government revenues; that local governments bear very real burdens as operating and capital costs increase; and that the combination of high inflation and interest rates affects local government debt issuance by negatively affecting credit quality and interest costs, leading to municipal market contraction. Local governments have benefitted tremendously from intergovernmental revenue, but would be ill-advised to rely on it.

Vulnerabilities owing from revenue mismatch with the economy; inadequate affordable housing, inequality, and social issues; a changing workforce and tight labor market; climate change; and federal fiscal contraction—all of which are exacerbated by high inflation and interest rates—require local governments to act strategically, boldly and collaboratively to achieve fiscal health and financial resilience, and to realize positive returns of investments in people and capital.

This work is unique in addressing the post-pandemic impact of inflation and interest rates on local governments.

While uncertainty has always been a feature of the healthcare environment, its pace and scope are rapidly increasing, fueled by myriad factors such as technological advancements, the threat and frequency of disruptive events, global economic developments, and increasing complexity. Contemporary healthcare organizations thus persistently face what is known as “deep uncertainty,” which obscures their ability to predict outcomes of strategic action and decision-making, presenting them with novel challenges and threatening their survival. Persistent, deep uncertainty challenges us to revisit and reconsider how we think about uncertainty and the strategic actions needed by organizations to thrive under these circumstances. Simply put, how can healthcare organizations thrive in the face of deeply uncertain environments? We argue that healthcare organizations need to employ both adaptive and creative strategic approaches in order to effectively meet patients' needs and capture value in the long-term future. The chapter concludes by offering two ways organizations can build the dynamic capabilities needed to employ such approaches.

The recent increase in the number of infections and mortality rates in many regions has emphasized the cyclical nature of this pandemic, with new variants emerging constantly. Understanding what has been done by efficient administrations to contain the outbreak is essential while new immunization developments for the new variants are not available.

This work adapts the traditional Banker, Charnes and Cooper (BCC) Variable Returns to Scale model for including panel data on the Brazilian Federal Government spending over the first pandemic months in Pernambuco to identify efficient municipalities and conduct a benchmark on the best practices, reactions and implications that can serve as a guide for the post-Covid recurrence era.

The results provide an interesting panorama of municipal response to the pandemic and some quantitative and qualitative prospects on potentials for improvements from the perspective of efficient and inefficient cities. Only one administration (São Bento do Una) was identified as efficient for the entire period. The authors’ benchmark and discussion are focused on this municipality.

The authors believe this work has two innovative components. The first is a robust and systematic methodology integrating the advances in testing convexity and returns to scale in the construction of a production frontier based on panel data. The second is a discussion on what drives efficiency (benchmarking of best practices) in addition to how to quantitatively attain such efficiency prospects. To the best of the authors’ knowledge, both methodological and empirical implications are original to the present manuscript.

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.

Surgical services are settings where resilient performance (RP) is necessary to cope with a wide range of variabilities. Although RP can benefit from a supportive built environment (BE), prior studies have focused on the operating room, giving scant attention to support areas. This study takes a broader perspective, aiming at developing BE design knowledge supportive of RP at the surgical service as a whole.

Seven BE design prescriptions developed in a previous work in the context of internal logistics of hospitals, and thus addressing interactions between workspaces, were used as a point of departure. The prescriptions were used as a data analysis framework in a case study of the surgical service of a medium-sized private hospital. The scope of the study included surgical and support areas, in addition to workflows involving patients and family members, staff, equipment, sterile instruments and materials, supplies, and waste. Data collection included document analysis, observations, interviews, and meetings with hospital staff.

Results identified 60 examples of using the prescriptions, 77% of which were related to areas other than the operating rooms. The developed design knowledge is framed as a set of prescriptions, examples, and their association to workflows and areas, indicating where it should be applied.

The design knowledge is new in surgical services and offers guidance to both BE and logistics designers.

Participatory budgeting's (PB’s) proponents hope that bringing development projects to historically underserved communities will improve well-being by extending infrastructure and services. This article details the logic connecting PB to well-being, describes the evolution of PB programs as they spread around the world and consolidates global evidence from research that tests hypotheses on PB's impact. The purpose of this paper is to address these issues.

Unstructured literature review and comparative case study across five global regions.

The authors find evidence for PB's impact on well-being in several important contexts, mostly not only in Brazil, but also in Peru and South Korea. They also find that very few rigorous, large-N, comparative studies have evaluated the relationship between PB and well-being and that the prospects for social accountability and PB's sustainability for well-being are not equally strong in all contexts. They argue that PB has great potential to improve well-being, but program designs, operational rules and supporting local conditions must be favorable to realize that potential.

This is one of the few efforts to build theory on where and why the authors would expect to observe relationships between PB and well-being. It is also one of the first to consolidate global evidence on PB's impact.

This research investigates the roles that resources, organisational structure and climate play in the performance management of National Sport Organisations (NSOs).

This qualitative study draws data from 31 interviews, five focus groups conducted amongst Botswana National Sport Organisations. To corroborate the data collected, documents from these sport organisations were content analysed.

The amount and type of resources available, the degree to which decision-making is centralised, practices formalised and roles specialised affects how NSOs implement performance management. NSOs were not implementing performance management systems and could not tell whether they were creating favourable environments to implement the practices.

Sport managers, policymakers and educators can use insights from this study to improve their practices. This study also proposes avenues for further research.

This study contributes to sport management literature on performance management, and it is original because such as study has not been conducted before.