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Adopting Mapping Literature, the purpose of this study is to notice the tendency in defining contextualism through extrinsic aspects neglecting the intrinsic ones generating three theoretical gaps in understanding contextualism, especially in terms of (1) physical/cultural aspects (P/C); (2) traditional vs contemporary architecture (T/C); and (3) place identity (PI).

A directed systematic literature review (SLR) was conducted to investigate the Web of Science and Google Scholar engines for the related studies, resulting in 66 texts of book chapters, conferences, articles and practitioners’ texts. Using the PRISMA reporting method, the study presented the SLR procedure that narrowed the related studies to 66 texts of book chapters, conferences, articles and practitioners’ texts. Both consensus and debates in understanding the relation between contextualism and (T/C, P/C and PI) were re-visited (see Appendix).

According to the findings, the studies tend to address contextualism through either extrinsic or intrinsic values. The undefined balance between extrinsic and intrinsic aspects in understanding and creating contextual architecture seems to be the common reason why the three theoretical gaps exist.

This paper did not only conduct an SLR investigation on the topic, which is limited in the field, but it also highlighted the need for further and constant discussions despite the previous one to improve the understanding of contextual architecture.

Organizations create mission statements and emphasize core values. Inculcating those values depends on the way employees are treated and nurtured. Therefore, there seems to be a strong relationship between human resource development (HRD) practices and organizational values. The paper aims to empirically examine this relationship.

The study measured employees' rather than management perspective. A sample of 239 employees from eight organizations responded to a questionnaire which measured the effectiveness of employee development practices and cherished organizational values.

HRD practices like potential appraisal and promotion, learning/training, performance guidance and development were positively related to organizational values of collaboration, creativity, quality, delegation, and humane treatment. However, performance appraisal system, career planning, and contextual analysis variables were negatively associated with values such as trust and creativity.

The study was exploratory in nature. Further studies are needed on a larger sample to examine why some HRD practices like performance appraisal, career planning and contextual analysis contributed negatively to organizational values such as trust and creativity.

The result of the study can be useful in designing effective employee development programs that promote cherished organizational values.

Little empirical knowledge exists on HRD and organizational values linkages in the context of transitional economies like Malaysia. The paper makes a modest attempt to fill the gap.

The very contextual nature of most mitigating evidence runs counter to America’s individualistic culture. Prior research has found that capital jurors are unreceptive to most mitigating circumstances, but no research has examined the capital sentencing decisions of trial judges. This study fills that gap through a content analysis of eight judicial sentencing opinions from Delaware. The findings indicate that judges typically dismiss contextualizing evidence in their sentencing opinions and instead focus predominately on the defendant’s culpability. This finding calls into question the ability of guided discretion statutes to ensure the consideration of mitigation and limit arbitrariness in the death penalty.

Research on sustainable consumption (SC) has shown how, faced with barriers that prevent them from embracing a sustainable lifestyle, consumers experience classic symptoms of distress. Although distress emerges as a constitutive dimension of sustainable lifestyles, research has not yet provided a comprehensive account of how consumers cope with it. This paper aims to provide such an account.

In-depth interviews were conducted with 25 people who defined themselves as sustainable consumers. A hermeneutic approach was adopted for the analysis.

The analysis shows that consumers enact two different coping strategies: adjustment or episodic coping and structural coping or deradicalization. Both sets encompass reappraisals and meaning-making strategies to maintain motivation while simultaneously appeasing tensions. They also comprise the strategic enactment of emotions to energize the self and/or to appease distress. Coping influences how SC is appraised and lived, as these practices are dynamically changed to navigate structural constraints.

SC campaigns have traditionally focused on cognitive empowerment. However, the evidence suggests that emotional empowerment could be a more effective way to promote the practice.

This paper provides the first in-depth examination of the strategies adopted to cope with distress. The analysis shows that consumers reconfigure how SC is appraised and implemented, while emphasizing the crucial role of emotion work in the coping repertoire. Although SC is stressful due to structural and social constraints, consumers are able to remain committed to it to varying degrees.

The purpose of this paper is to further research on the Kaplan and Norton (1996) balanced scorecard (BSC) model after having discerned that previous work has so far neglected to explore the interrelationships between the model’s dimensions and the influence contextual factors may have.

The data set used to meet this paper’s main objectives was collected using a structured online survey sent to the member companies of the Catalan Association of Accounting and Management (ACCID). Specifically, the surveys were directed to the heads of the finance departments. From the 3,500 mails sent, 336 companies decided to participate in the study. These figures represent an acceptable response rate of 9.6 per cent. As 83 of the companies declared that they would only use financial indicators, the final study sample totalled 253 firms.

The results demonstrate the mediating effects intermediate constructs have, and highlight how important leadership is in achieving success or high performance. These results follow on from previous empirical literature that analysed other management systems such as the Baldrige, the EFQM or the Deming models. In addition, some differences in the relationships as per the contextual factors studied have been detected. Therefore, the conclusions reached in this paper will be of interest to both academics and professionals in perceiving and understanding the logical flow of consequences any decision taken will produce.

The authors’ main contributions are: to have strictly followed the theoretical BSC model by combining both formative and reflective dimensions using the emerging partial least squares methodology; to have based the study on 253 firms and to have used 37 category indicators which, to our knowledge, are more than any other previous work; to have developed a mediation model designed to appreciate the interrelationships the dimensions in the BSC model have; to have analysed the possible differences there are in the interrelationships between the dimensions using two widely accepted influencing contextual factors in current literature, namely a firm’s size and its typology.

As organizations try to provide quality assurance from ISO certification, the importance of people management through better HR management assumes greater significance. This paper aims to examine this issue. It seeks to compare selected ISO certified SMEs with non‐ISO certified SMEs on several HR practices.

A sample of 292 employees drawn from ten SMEs, five of them ISO certified, responded to a questionnaire which measured the adequacy of the following HRM systems: career system (manpower planning and recruitment, potential assessment, career planning), work system (role analysis, contextual analysis, performance appraisal), development system (training and learning, performance guidance, knowledge sharing, other means of competency development), self‐renewal system (role efficacy, OD practices, action‐oriented research), and HRD system (HRD climate, organizational values, quality orientation, reward and recognition).

The results indicated a moderate rating for most of the HRM systems in all the organizations including those with ISO certifications. However, ISO certified companies were perceived to be doing better on managing career system, conducting contextual analysis for goal setting and quality orientation. In the rest of the cases the differences were not significant.

The findings suggest that organizations need to go beyond quality assurance to organization‐wide quality management through improvement in HR systems and practices.

The paper provides empirical knowledge on HR systems and practices and the relationship of these factors with organizational quest for quality in a developing economy.

The current study probes the multi-dimensional link between total quality management (TQM) and knowledge management (KM) and investigates how different TQM's dimensions impacts KM processes and how this nexus impacts organizational performance (operational and financial performance) by considering KM as an intermediating variable between TQM and organizational performance.

Six TQM practices are taken from “Malcolm Baldrige National Quality Award”, namely leadership, customer focus, strategic planning, human resource management, process management and information and analysis; KM processes include knowledge creation, acquisition, sharing and application and organizational performance comprises operational and financial performance. The researcher put together data from different sized services and manufacturing firms, from small, to medium and large firms located in the United Kingdom (UK).

The results suggested that a positive correlation existed between TQM, KM and organizational performance. KM is also shown to have quite a strong and positive influence on firm operational and financial performance and partially mediates the relationship between TQM and corporate performance. Dimensional analysis indicates that leadership, strategic planning, customer focus and HRM have a significant positive impact on all KM process, while mixed results have been found for process management and information and analysis. The contextual analysis indicates that except for knowledge creation, TQM plays an equally significant role for the majority of manufacturing establishments and services firms.

The present research makes a significant contribution to the scarce literature on the relationship between TQM and KM (mainly at dimensional level), particularly in the context of the UK, and provides a detailed understanding of the relations between different TQM and KM dimensions, and how their relationship impacts on the operational and financial performance of different sizes of manufacturing and services firms.

Highlights

1. Total quality management (TQM) enhances firms' knowledge management (KM) capabilities

2. KM partially mediates the relationship between TQM and firms' performance

3. Leadership, customer focus and process management indicated insignificant impact on knowledge creation

4. TQM and KM are equally important for all sizes manufacturing and services firms

Total quality management (TQM) enhances firms' knowledge management (KM) capabilities

KM partially mediates the relationship between TQM and firms' performance

Leadership, customer focus and process management indicated insignificant impact on knowledge creation

TQM and KM are equally important for all sizes manufacturing and services firms

This study aims to explore COVID-19-related accounting disclosures using sociological disclosure analysis (SDA) within the context of the developing economy of Bangladesh.

COVID-19-related accounting disclosures from listed banks’ annual reports have been examined using three levels of SDA: textual, contextual and sociological interpretations. Data were gathered from the banks’ 2019 and 2020 annual reports. The study uses the legitimacy theory as its theoretical framework.

The research reveals a substantial shift in corporate disclosures due to COVID-19, marked by a significant increase from 2019 to 2020. Despite regulatory and professional directives for COVID-19-specific disclosures, notable non-compliance is evident in subsequent events, going concern, fair value, financial instruments and more. Instead of assessing the implications of COVID-19 and making disclosures, companies used positive, vague and subjective wording to legitimize non-disclosure.

The study’s insights can inform regulators and policymakers in crafting effective guidelines for future crisis-related reporting like COVID-19. The research adds to the literature by methodologically using SDA to explore pandemic-specific disclosures, uncovering the interplay between disclosures, legitimacy and stakeholder engagement.

This study represents a pioneering effort in investigating COVID-19-specific disclosures. Moreover, it uses the SDA methodology along with the legitimacy theory to analyze accounting disclosures associated with COVID-19.

This article explores the influence of duality in institutional logics on internal accounting, with a focus on a Polish public university. More particularly, we answer the research question: how does illegitimacy risk arising from the divergent pressures of the institutional environment impact management accountings in this institution?

This paper seeks to uncover intricacies of notions of internal legitimacy façade, decoupling and counter-coupling in practice. It explores details of organizational responses involving management accounting aimed at reducing illegitimacy risk. Achieving good organizational access, the authors adopt a qualitative case study approach involving contextual appreciation/document analysis/participant observation/discussion with key actors: facilitating building upon theoretical argumentation through finding things out from the field.

The authors uncover and discuss organizational solutions and legitimizing manoeuvres applied, identifying four adaptation tactics in the struggle to support legitimacy that they term ‘ceremonial calculations’, ‘legitimacy labelling’, ‘blackboxing’ and ‘shadow management accounting’. These can be seen in relation to decoupling and counter-coupling. Ceremonial calculations supported the internal façade. Shadow management accounting supported pro-effectiveness. Legitimacy labelling and blackboxing helped bind these two organizational layers, further supporting legitimacy. In interaction the four tactics engendered what can be seen as a ‘counter-coupling’ of management accounting. The authors clarify impacts for management accounting.

The usual limitations of case research apply for generalizability. Theorizing of management accounting in relation to contradictory logics is advanced.

The article illuminates how management accounting can be understood vis-à-vis contradictory logics.

Elaboration of the tactics and their interaction is a theoretical and empirical contribution. Focus on a Polish university constitutes an empirical contribution.

Due to the nonrenewable nature of most geoheritage sites, restoration and reconstruction can be extremely difficult or even impossible. The purpose of this study is to create a model for the management of geoheritage conservation and vulnerability.

To develop the initial research model, two steps were taken. First, a systematic review of previous literature was conducted. Second, experts were asked to provide their input through semistructured and structured questionnaires. The statistical population of the research included experts and researchers in geoheritage. To analyze the data, the methods of meta-synthesis, thematic analysis and contextual analysis panels were used.

Based on research findings, a model for the management of geoheritage conservation and vulnerability has been developed. This model focuses on two key variables vulnerability and intervention, and it is based on three approaches: value-led conservation, preventive conservation and value-led management. The vulnerability variable has two dimensions: antecedents and drivers, while the intervention variable includes a management process with six dimensions: transparency, inclusion, institutionalization, communication, implementation and efficiency.

The management model for geoheritage conservation and vulnerability suggests that if the level of vulnerability of geological values can be controlled or reduced through management interventions, it is possible to achieve geoheritage conservation in three levels: physical, functional and visual.

由于大多数地质遗迹具有不可再生性, 修复和重建可能极其困难甚至不可能。当前的研究旨在创建地质遗迹保护和脆弱性的管理模型。

为了开发初始研究模型, 采取了两个步骤。首先, 对以前的文献进行了系统回顾。其次, 要求专家通过半结构化和结构化问卷提供意见。研究的统计人群包括地质遗迹专家和研究人员。为了分析数据, 使用了综合综合、主题分析和背景分析小组的方法。

根据研究结果, 开发了地质遗迹保护和脆弱性的管理模型。该模型侧重于两个关键变量：脆弱性和干预, 并基于三种方法：价值主导的保护、预防性保护和价值主导的管理。脆弱性变量有两个维度：前因和驱动因素, 而干预变量包括一个管理过程, 该过程有六个维度：透明度、包容性、制度化、沟通、实施和效率。

地质遗产保护和脆弱性的管理模型表明, 如果可以通过管理干预来控制或降低地质价值的脆弱性水平, 那么就有可能在物理、功能和视觉三个层面实现地质遗产保护。

Debido a la naturaleza no renovable de la mayoría de los sitios del geopatrimonio, la restauración y reconstrucción pueden ser extremadamente difíciles o incluso imposibles. La presente investigación se llevó a cabo para crear un modelo de gestión de la conservación y la vulnerabilidad del geopatrimonio.

Para desarrollar el modelo de investigación inicial, se siguieron dos pasos. En primer lugar, se realizó una revisión sistemática de la bibliografía anterior. En segundo lugar, se solicitó la opinión de expertos mediante cuestionarios semiestructurados y estructurados. La población estadística de la investigación incluía expertos e investigadores en geopatrimonio. Para analizar los datos se utilizaron los métodos de metasíntesis, análisis temático y panel de análisis contextual.

A partir de los resultados de la investigación, se ha desarrollado un modelo para la gestión de la conservación y la vulnerabilidad del geopatrimonio. Este modelo se centra en dos variables clave: la vulnerabilidad y la intervención, y se basa en tres enfoques: la conservación basada en el valor, la conservación preventiva y la gestión basada en el valor. La variable de vulnerabilidad tiene dos dimensiones: antecedentes e impulsores, mientras que la variable de intervención incluye un proceso de gestión con seis dimensiones: transparencia, inclusión, institucionalización, comunicación, aplicación y eficacia.

El modelo de gestión de la conservación y la vulnerabilidad del geopatrimonio sugiere que si el nivel de vulnerabilidad de los valores geológicos puede controlarse o reducirse mediante intervenciones de gestión, es posible lograr la conservación del geopatrimonio en tres niveles: físico, funcional y visual.