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This study explores how a small minority of social entrepreneurs break free from third sector constraints to conceive, create and grow non-profit organisations that generate social value at scale in new and innovative ways.

Six narrative case histories of innovative social enterprises were developed based on documents and semi-structured interviews with founders and long serving executives. Data were coded “chrono-processually”, which involves locating thoughts, events and actions in distinct time periods (temporal bracketing) and identifying the processes at work in establishing new social ventures.

This study presents two core findings. First, the paper demonstrates how successful social entrepreneurs draw on their lived experiences, private and professional, in driving the development and implementation of social innovations, which are realised through application of their capabilities as analysts, strategists and resources mobilisers. These capabilities are bolstered by personal legitimacy and by their abilities as storytellers and rhetoricians. Second, the study unravels the complex processes of social entrepreneurship by revealing how sensemaking, theorising, strategizing and sensegiving underpin the core processes of problem specification, the formulation of theories of change, development of new business models and the implementation of social innovations.

The study demonstrates how social entrepreneurs use sensemaking and sensegiving strategies to understand and address complex social problems, revealing how successful social entrepreneurs devise and disseminate social innovations that substantially add value to society and bring about beneficial social change. A novel process-outcome model of social innovation is presented illustrating the interconnections between entrepreneurial cognition and strategic action.

The present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the different forms and meanings of budgeting in a specific field.

The paper uses a single-case study method based on a Sri Lankan public university. Data are collected using interviews, documentary evidence and observations.

The empirical evidence suggested that internal agents are crucial, and they are the producers of budgetary practice as they possess practical knowledge and power relations in the field where they operate. The case data demonstrate that organisational agents do have real essence as active and acting to produce effects in budgeting practices, and the significance of exploring the singularity of multiple agents in terms of their viewpoints, trajectories, dispositions and power relations, who may form, sustain or interrupt budgetary practices in a given setting.

As the research is directed towards the selection of in-depth enquiry of specific setting infused with culture, values, perception and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research.

As budgetary practices are product of human interaction, it is important to note that practitioners should be concerned with what agents do in actual practice and their inactions, influences and power relations in budgeting practices, which might not align with the structural forces enlisted in the budgeting. It would be of interest for future empirical research to explore the interplay between the diverse interests of organisational agents and agents beyond the individual organisations.

This study contributes to the literature on management control practices by documenting the importance of understanding the “practice” through relational thinking of all three concepts is emphasised, such interrelated theoretical insights are seldom used to understand accounting practices. This research emphasises the importance of bringing out the microprocessual facets of management control to open up its non-conscious, non-strategic and non-rationalist forms.

Critiques of elites define populism, which conceives of power relations as a unified, conspiring elite exploiting the good people. Yet, populism itself is inherently elitist, calling for a strong leader to take power and channel the will of the people. Elite theory, surprisingly overlooked in scholarship on populism, can clarify this apparent paradox and elucidate the dimensions of populism and its risk of authoritarianism in new ways. In contrast to populist ideological conceptions of power relations in society, elite theory points to the possibility that several elites with diverging voices and interests exist. Furthermore, elite theorists argue that such elite pluralism is a necessary component of a well-functioning democracy. Much scholarship on populism, often aiming to understand its causes and focussing on Western Europe and North America, points to the similarities of populist movements. The focus on similarities strengthens the understanding of populism as a uniform phenomenon and populist elite critiques as homogeneous. However, broader comparative studies show that different populist movements target a range of various elite groups. Indeed, the empirical reality of populist elite critiques targeting diverse elite groups is more in line with elite theory than populist ideological conceptions of power relations in society. A key to grasping the democratic challenges posed by the power relations between elites and masses in both populist critiques and populist solutions is an understanding of the institutional conditions for elite integration versus elite pluralism. This central discussion in both classical and modern elite theory is applied to analyse populism in this contribution.

This conceptual paper proposes an intellectual capital (IC) framework dedicated to elite athletes (EA) to demonstrate the usefulness of IC on individual persons. Thus, it connects EA with the concept of IC.

The paper is inspired by the classical IC dimensions (human capital, structural capital and relational capital), which are used to develop the IC framework for EA. An exemplary case study is used to validate the framework.

It is argued that there is a need to adapt the traditional IC framework for EA. Therefore, this paper proposes a specific IC framework consisting of natural capital, sports capital and media capital.

This paper deals with EA and the sports industry, but should be extended to other sectors where aspects such as image and celebrity represent significant intangible resources.

The proposed IC framework can help EA and their managers to better understand how IC value is created.

This paper extends the IC concept to other fields of application, i.e. EA, and thus individual persons.

Elite interviewing is a well-established area of interview research methods. Nevertheless, the actual casting of an “elite” has been generally conducted in a prima facie or broad manner. A consideration of entrepreneurs and owner-managers as “elites” has been less profiled and received less attention, therefore the paper views the entrepreneurs and owner-managers as constituting a form of “local elite” within given and varying sectorial, regional and community boundaries. The authors argue that a consideration of entrepreneurs as “local elites” and transferring knowledge from an elite interviewing perspective may strongly support scholarly research in the entrepreneurship field.

The study conducts a comprehensive narrative literature review of elite interviewing literature and transfers key methodological insights to the entrepreneurship field. The methodological contribution based on literature is complemented by experiences and observations from an extensive inductive interview study with over 30 entrepreneurs of German manufacturing Small and Medium-sized Entities (SMEs) and are used to reflect on, and refine, interview research approaches with entrepreneurs.

The reflections and discussions in this paper provide valuable insights for other researchers conducting research in entrepreneurship domains regarding the power dynamics of negotiating access, procedural issues of interviews and thereby enhancing the quality of data.

The contribution to knowledge is mainly of a methodological nature. While the paper takes a novel act of recasting elite interviewing in the SME and entrepreneurship context, the paper methodologically contributes to the entrepreneurship and elite interview literature thereby facilitating higher quality interviews.

Studying abroad is not new for Hong Kong students, especially those from the middle class. For a variety of reasons, traversing to Mainland universities has been an unconventional path confined mostly to students who pursued specific programs, or had family or social ties. Beginning in 2012, an admission scheme was launched for Hong Kong students applying to Mainland universities. The purpose of this paper is to review the admission scheme.

This paper draws on both quantitative and qualitative data sources. It includes statistics from official records of students’ application and enrollment figures, and documents obtained from multiple sources, as well as qualitative data through interviews of Hong Kong students who are studying in the Mainland universities.

The key findings are that since the implementation of the admission scheme, the number of applicants is rather stable irrespective of the changing socio-economic and political context. With the preferential treatment for Hong Kong students, low tuition fees, government financial assistance and scholarships, most students still consider studying in the Mainland a backup plan rather than a first choice. The academic performance of the students and academic/career aspirations have influenced their choice and decisions.

This paper contributes through providing both primary and secondary data to help understand the level of acceptance on the scheme since its implementation. It also reveals the perceptions of the students who have made their choice to study cross the border. In facing the emergent economic, socio-cultural and political challenges, some policies recommendations are proposed to boost the acceptance of the scheme. Moreover, it fills the research gap on student mobility from Hong Kong to Mainland China in the corpus of literature.

The purpose of this paper is to examine the role of graduate recruitment in the professional socialisation and subjectification of Big Four professionals.

The paper draws on documentary data and interviews conducted at one British university. It adopts an interpretive perspective and is informed by Foucault’s work on technologies of power and technologies of the self.

The paper argues that the graduate recruitment practices of Big Four firms represent a series of examinations which produce the category of ideal recruits. It moreover suggests that this category serves as the ultimate objective of an ethical process whereby aspiring accountants consciously and deliberately seek to transform themselves into the type of subjects they aspire to be – ideal recruits.

The findings of the paper are primarily based on interviews conducted at one university. Future research could explore if students at other universities experience graduate recruitment in similar or different ways.

The paper highlights the constitutive role of graduate recruitment practices and shows that they can construct ideal recruits as much as they select them. It also shows that graduate recruitment is an important anticipatory socialisation mechanism that can compel aspiring accountants to learn how to look, sound and behave like Big Four professionals long before they join such organisations. Finally, the paper discusses its implications for the future of the profession, social mobility and the use of Foucault’s work on technologies of power and the self in studying subjectivity at elite professional service firms.

This paper investigates whether career capital (CC) development abroad, expatriate type, career type and career stage affect expatriates' career success in terms of perceived marketability and the number of promotions.

The study presents findings from a 2020 follow-up study among 327 expatriates, including assigned expatriates (AEs) (n = 117) and self-initiated expatriates (SIEs) (n = 220), who worked abroad in 2015 and 2016. Among that group, 186 had continued their international career, while 141 had repatriated. Structural equation modeling with robust maximum likelihood estimation was used to test this study's hypotheses. MPlus 8.6 software supported the analysis.

The study outlines that CC developed abroad positively impacts perceived marketability and the number of promotions. Second, repatriates reported a greater degree of perceived marketability than those continuing an international career. Career type did not predict the number of promotions. The expatriate type did not influence any of the career success measures. Finally, expatriates in their late-career stage did not achieve a similar level of career success as those in other career stages.

All the expatriates were university-educated Finnish engineers and business professionals, and the career benefits of expatriation could differ for different sample groups. The study calls for more context-sensitive global careers research. The findings have positive implications for self-guided career actors considering working abroad. Organizations could focus more of their global talent attraction, management and career efforts on SIEs.

To analyze the impacts of these four antecedents on the career success of expatriates, the authors cooperated with two Finnish labor unions in 2020 to explore the careers of 327 expatriates, having surveyed the same group in 2015/2016. Such follow-up studies are not very common in expatriation research since it is difficult to keep track of expatriates who change locations and employers.

This study aims to explore how haute cuisine excellence is and can be self-represented on the websites of three-star restaurants and juxtaposed onto the websites of external authoritative food guides.

In total, 26 French Michelin three-star restaurant websites and their reviews in the prominent Michelin and Gault and Millau dining guides were examined. This data was then processed using lexicometric software.

Five semantic universes emerged, showing that restaurants and dining guides do not emphasize the same elements of culinary excellence. While restaurant websites emphasize the charismatic leadership role of the chef through family history, professional recognition and vicarious learning, the two iconic guides are far from rating the criteria they claim to: For the Michelin Guide, criteria other than cuisine appear central. Conversely, Gault and Millau, far from its nouvelle cuisine principles advocating democratization at lower cost, insists on fine products.

It remains essential for restaurants to use a repertoire of cultural components and symbols, capitalize on the charismatic and architectural roles of their chef and showcase fine products that are representative of classical cuisine. Storytelling and dynamic narrative add-ons, regularly updated on large-audience social media, appear central to increasing restaurants’ perceived value, communicating innovation and attesting to their singularity and uniqueness.

To the best of the authors’ knowledge, this is the first empirical study to overlap the lexical perspectives of three-star restaurants and iconic guides’ websites.

The purpose of this paper is to contribute to the development of a deeper understanding of the conceptual and empirical boundaries of talent management (TM) so that scholars and practitioners may enhance their knowledge of what TM actually is and how it is carried out.

A comparative study was conducted of the TM practices of 30 organizations based in Sweden. Data were collected through in-depth interviews with 56 organizational representatives. The transcribed interviews were analyzed using qualitative content analysis.

The findings comprise a typology consisting of four distinct TM types that exist in practice: a humanistic type, a competitive type, an elitist type and an entrepreneurial type. Descriptions are provided that probe into how specific practices are differently shaped in the different types.

The study design enabled the generation of an empirically rich understanding of different TM types; however, it limited the authors’ ability to draw systematic conclusions on the realized outcomes of different types of TM.

The descriptions of different TM types give practitioners insight into how TM may be practiced in different ways and point to important decisions to be made when designing TM.

The paper addresses two main shortcomings identified in the academic literature on TM: conceptual ambiguity and the paucity of in-depth empirical research on how TM is carried out in actual organizational settings. The empirically derived typology constitutes an important step for further theory development in TM.