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The purpose of this article is to show (1) how social innovations are created through co-production in social enterprises in Finland and (2) how enabling ecosystems for the creation of social innovations can be enhanced by the government.

This study is a descriptive case study. The data comprises focus group interviews that were conducted during a research project in Finland in 2022. The interviewees represented different social enterprises, other non-profit organisations and national funding institutions.

Social enterprises create social innovations in Finland through co-production, where service innovation processes, activism and networking are central. Also, to build an enabling ecosystem, government must base the system upon certain elements: enabling characteristics of the stakeholders, co-production methods and tools and initiatives by the government.

The authors address an important challenge that social enterprises struggle with: The position of social enterprises in Finland is weak and entrepreneurs experience prejudice from both the direction of “traditional” businesses and the government which often does not recognise social enterprise as a potential partner for public service delivery. Nonetheless, social enterprises create public value by contributing to the co-production of public services. They work in interorganisational networks by nature and can succeed where the traditional public organisations and private businesses fail.

Political Corporate Social Responsibility (CSR), based on ideas about deliberative democracy, have been criticised for increasing corporate power and democratic deficits. Yet, deliberative ideals are flourishing in the corporate world in the form of dialogues with a broad set of stakeholders and engagement in wider societal issues. Extractive industry areas, with extensive corporate interventions in weak regulatory environments, are particularly vulnerable to asymmetrical power relations when businesses engage with society. This paper aims to illustrate in what way deliberative CSR practices in such contexts risk enhancing corporate power at the expense of community interests.

This paper is based on a retrospective qualitative study of a Canadian oil company, operating in an Albanian oilfield between 2009 and 2016. Through a study of three different deliberative CSR practices – market-based land acquisition, a grievance redress mechanism and dialogue groups – it highlights how these practices in various ways enforced corporate interests and prevented further community mobilisation.

By applying Laclau and Mouffe’s theory of hegemony, the analysis highlights how deliberative CSR activities isolated and silenced community demands, moved some community members into the corporate alliance and prevented alternative visions of the area to be articulated. In particular, the close connection between deliberative practices and monetary compensation flows is underlined in this dynamic.

The paper contributes to critical scholarship on political CSR by highlighting in what way deliberative practices, linked to monetary compensation schemes, enforce corporate hegemony by moving community members over to the corporate alliance.

This study examines how circular economy (CE) performance indicators are constructed in an urban context characterised by a multitude of conflicting interests and visions of urban development. It explores the process of constructing a shared consensus about the performance indicators in conditions of low contractibility, where intervention objectives and outcomes are not easily quantifiable because the object is ambiguous and cannot be fully specified in advance.

The construction of performance indicators at the urban level is examined through the lens of an action net. Using group interviews, observations and documentary analysis, this study investigates the case of a CE initiative in the city of Milan.

The study demonstrates that in cases of low contractibility, the development of CE solutions requires actions that span across organisational boundaries, organised in an action net. As the action net unfolds, it is closely knotted with the construction of performance indicators, indicating a co-constitutive relationship between the two processes.

This interdisciplinary study contributes to the public sector accounting literature by exploring the complexity of performance indicator construction at the urban level. It further recognises performance measurement in cities as a dynamic and flexible process, in which the interconnected actions and involvement of multiple actants shape the composition of the indicators.

This article advocates that privacy literacy research and praxis mobilize people toward changing the technological and social conditions that discipline subjects toward advancing institutional, rather than community, goals.

This article analyzes theory and prior work on datafication, privacy, data literacy, privacy literacy and critical literacy to provide a vision for future privacy literacy research and praxis.

This article (1) explains why privacy is a valuable rallying point around which people can resist datafication, (2) locates privacy literacy within data literacy, (3) identifies three ways that current research and praxis have conceptualized privacy literacy (i.e. as knowledge, as a process of critical thinking and as a practice of enacting information flows) and offers a shared purpose to animate privacy literacy research and praxis toward social change and (4) explains how critical literacy can help privacy literacy scholars and practitioners orient their research and praxis toward changing the conditions that create privacy concerns.

This article uniquely synthesizes existing scholarship on data literacy, privacy literacy and critical literacy to provide a vision for how privacy literacy research and praxis can go beyond improving individual understanding and toward enacting social change.

The field of broad-based employee ownership within corporations is a specific application of the foundational topic of property ownership. It is situated at the intersection of a broad range of scholarly disciplines including economics, law, finance and management. Each discipline contributes vocabulary and distinctions describing this field. That broad spectrum of disciplinary inquiry is a strength but it also lends a “ships passing in the night” quality to discussions of employee ownership. This paper attempts to unravel the narrative diversity surrounding this topic. Four meanings of ownership are introduced. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.

There is no experimental design The paper presents a conceptual overview and introduces a taxonomy of four meanings and two models of ownership.

Four meanings of ownership are introduced. The meanings are ownership as compensation, investment, retirement and membership. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.

No hypotheses are advanced. This is not a research paper. A conceptual overview that makes use of taxonomy of meanings and models is introduced to help clarify confusions abundant in the field of employee ownership. Readers may differ with the categories of meanings and models introduced in this conceptual overview.

The ambition of the paper is to describe the various meanings and models of employee ownership presently in use in both academic and applied settings. It is not necessary or desirable to assert the primacy of a single meaning or model in order to achieve progress. The analysis provided here surfaces a range of assumptions about ownership that have heretofore been implicit in both scholarship and in practice. Making those assumptions explicit should prove useful to both scholars and practitioners of employee ownership.

The concept of employee ownership enjoys a relatively broad appeal with the public. Among the academic disciplines that have trained their lights upon it, a more mixed reception prevails. Much of the academic and policy controversy derives from confusion about the nature and structure of employee ownership. This paper attempts to address that confusion by presenting a taxonomy of meanings and models that may prove useful for future research.

This study is one of the first efforts to comprehinsively map the various meanings and models of broad-based employee ownership.

Despite the growing interest in the field, the literature overlooks how supply chains influence or interact with the United Nations (UN) Sustainable Development Goals (SDGs). To fill this gap, this study aims to assess the influences of Sustainable Supply Chain Management (SSCM) on the implementation of the UN SDGs.

A systematic literature review of 97 publications was carried out by using the Web of Science database and the support of ATLAS.ti software. In addition, this research also explored how the top 20 Forbes companies are aligned with the SDGs by analysing their sustainability reports.

The findings suggest that the literature and the analysed companies primarily concentrate on certain SDGs while neglecting others, revealing potential areas of interest for future research. Based on the findings, the study provides valuable insights into the connections between SSCM and the UN SDGs, highlighting the potential benefits of SSCM in reducing environmental, social and economic pressures and contributing to sustainable development. It also identifies areas where further research and policy development are needed to maximise the potential benefits of SSCM.

To the best of the authors' knowledge, no other studies have conducted a comprehensive exploration of the literature linking SSCM and the SDGs framework. Moreover, the study differs from others since it combines research data with practical information from company reports, to identify specific issues related to supply chain management.

The aim of this paper is to investigate and define employees' professionalism in the hotel industry. A professional employee has specific core competencies and personal attributes that improve the quality of service by resolving guest complaints, ensuring guest satisfaction and gaining a competitive advantage. In the hospitality industry, interaction with customers necessitates providing services of high standards that are characterised by professionalism.

This research deployed a quantitative methodology with self-administering questionnaires to hotel managers of 4-star and 5-star hotels.

The results of the study suggest that employees' professionalism in hotels includes skills combined with personality characteristics along with a passion for the profession. Thus, to attest to professionalism, managers must ensure that skills are adjusted to subject-specific knowledge and expertise while incorporating “social consciousness” as a constituent dimension of professionalism.

This study investigates the concept of professionalism as the main prerequisite for the delivery of exceptional hotel services and introduces the notion of “social consciousness” as an additional dimension of professionalism.

Holy cities in India are seeing tremendous gentrification. This study aims to investigate the effect of the changing lifestyle of people towards spirituality and the changing lifestyle's impact on consumer buying behavior on properties in Indian holy cities which has not been studied anecdotally.

The research is exploratory in nature. A questionnaire has been sent to collect primary data through SurveyMonkey. Simple random sampling was used to collect a sample of 450 respondents which was also verified using G* software. The data were analyzed using descriptive statistics and partial least square–structured equation modeling (PLS-SEM).

Findings obtained through the structural model using bootstrapping technique suggest that intrinsic and extrinsic factors are attracting tourists leading to an increase in the demand for real estate in holy cities.

The research findings may vary as per the cultural differences and belief in spirituality, which is subject to perceptual biases in different holy cities.

The traditional determinants of property buying behavior are considered inadequate to attract real estate investments. The inclusion of these behavioral aspects – intrinsic and extrinsic factors may improve the investment inflows in India.

Spirituality connects to the concept of behavioral real estate, where the decision to buy property is largely affected by the emotional attachment of people.

This research adds value to fill the gap by finding out the latent determinant – emotional reasons impacting transnational gentrification in India.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

This paper showcases how the PAR embedded in posthumanist perspectives enabled us to navigate several complexities in the field through methodological situatedness and pluralism. It also attempts to critically outline the drivers and barriers that shaped our capacities to engage with the PAR.

The Tamil Nadu state in the Bay of Bengal along the southeast coast of India is one of the six regions in the world where severe tropical cyclones originate throughout the year. Storm surges in this region are well known for their destructive potential due to strong winds and heavy rainfall. This paper describes our participatory action research (PAR) journey towards strengthening grassroots action by providing access to safe and affordable housing for cyclone-impacted households (CIHs) in the Villupuram district of Tamil Nadu, India. The PAR was guided by an adaptive innovation model (AIM) that draws inspiration from posthumanism, action research and reflective practice traditions.

The insights from the PAR insist that we must recognise and work with diverse knowledge systems and situated practices to develop meaningful disaster risk reduction (DRR) and climate adaptation strategies. Our approach has to be rooted in the lived experiences of various vulnerable groups, their entanglements with nature and their everyday struggles of interacting with a complex social-ecological system.

This paper is an outcome of a PAR in a cyclone-impacted village in Tamil Nadu, India. The discussions and findings of the paper are original in nature and have not been published elsewhere.