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This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when the authors discovered that it experimented with IR alongside other management accounting practices, such as the Balanced Scorecard. As the authors reflected on Alpha’s experiences, the authors had to opportunistically develop a new framework to understand the change that was taking place at Alpha fully. Thus, the authors developed the serendipitous drift framework. This study contributes to addressing the gap between management accounting research that sees change as a planned, ordered process versus research that sees it as an unmanageable drift.

The authors ground the research on a qualitative methodology based on a single case study. This methodology allows us to focus on understanding what has happened at Alpha to discover new themes and provide theoretical generalisations. The authors developed the framework using middle-range thinking and fleshed it out using empirical findings from the case study. Middle-range thinking implies going back and forth between the theory and the empirical material. Therefore, the authors develop the serendipitous drift framework from prior theories and use it to inform the empirical study. In turn, the empirical material collected in Alpha helps refine and flesh out the serendipitous drift framework. The framework explains how Alpha leveraged serendipity to steer change towards favourable outcomes for them.

The authors find that the search for change undertaken by Alpha’s managers was non-specific but purposeful. Their dispositions were sagacious enough to recognise the potential value found in management accounting practices, such as IR and the Balanced Scorecard. They chanced upon new and unforeseen practices through trial and error, iteration, internal engagement and networking.

Overall, the results indicate that Alpha’s managers shaped the disorder of management accounting changes, even though it followed unexpected, uncertain and messy paths. Indeed, appropriate informal controls can act as a frame of reference for choosing, adapting and implementing new management accounting practices to shape the disorder. Informal controls can both guide and bound the experimentation process towards desirable outcomes.

The authors contribute to management accounting change theory by developing a framework rooted in serendipity and drifting theories. The framework identifies how searching, sagacity and chance are essential for making positive, unexpected discoveries. Therefore, the authors provide novel insights on how and why IR and other management accounting practices are eventually translated and adopted in the case company. Moreover, the serendipitous drift framework has the potential to help managers frame cultural controls to actively seek opportunities for valuable serendipitous eureka moments through networking and experimentation.

This paper explores the relationships between firm absorptive capacity, novel business model design (NBMD), product differentiation strategy and performance in a transition economy.

The study uses structural equation modeling (SEM) to analyze firm-level data from a unique sample of Albanian manufacturing and service firms.

The study shows that absorptive capacity enables and shapes the NBMD that, in turn, leads to performance gains. The authors also find that the NBMD capacity mediates the impact of realized absorptive capacity on performance, whereas product differentiation strategy moderates the relationship between new business model and performance.

All variables were measured based on a self-assessed scale leading to potential method bias. Also, based on relevant literature, the study focuses on only one type of business model (BM) design.

Since dynamic capabilities are the foundation of NBMD, firms should invest carefully in developing such capabilities. Thus, the study results provide an integrative framework for understanding the role of absorptive capacity in NBMD adoption and for explaining the relationship between NBMD adoption and performance, an aspect that helps organizations in a dynamic environment.

This study strives to investigate the relationships between absorptive capacity, business model design, product strategies and performance by answering the call of Teece (2018) to “flesh out the details” of such relationships.

This paper aims to provide a critical synthesis of the interface of corporate social responsibility (CSR) and peer-to-peer (P2P) accommodation to offer insights that contribute to theory and practice of CSR in hospitality.

By using key CSR models, this paper reflects on the nexus between CSR and P2P accommodation (with a focus on Airbnb) to identify opportunities and challenges with regard to CSR implementation in P2P accommodation and, thereby, progress the research agenda on the topic.

This contribution will hopefully enable policymakers to improve the accountability of stakeholders related to P2P accommodation in terms of the sector’s impacts on local communities while contributing to the progression of the research agenda on CSR in hospitality.

Because this contribution is meant to be a “critical reflection paper”, the main purpose is to flesh out a commentary offering recommendations on how to account for CSR in relation to P2P accommodation and primarily Airbnb. As such, this paper aims to prompt future empirical research on the topic. Naturally, the major downside of this type of paper is the lack of an empirical approach.

This paper advances theory on hospitality-related CSR, enabling policymakers to improve the stakeholders’ accountability related to P2P accommodation in terms of the sector’s impacts on local communities.

Despite the increasing importance of CSR in hospitality, minimal academic attention has been paid insofar to CSR in the P2P accommodation sector. This inattention is surprising given the rapid expansion of the sector which, in turn, has imposed significant pressures on local communities.

This chapter examines the locker room practices of Brazil's first transexual (their term) men's amateur soccer team, the Meninos Bons de Bola (MBB), or Soccer Star Boys. Drawing on a photo shoot with the MBB inside the locker room, and on conversations with photographer Isabel Abreu as well as members of the team, this chapter explores the debates surrounding queer and trans body politics amidst the rise of the right in Brazil and the Americas. Taken in 2017 and released in 2018, the photo series capture a moment of political transition in Brazil; the images are taken after the impeachment of Dilma Rousseff and her socialist Workers’ Party and before the election of ultra-rightwing candidate Jair Bolsonaro. Bolsonaro rose to power, in part, by positioning himself against so-called ‘gender ideology’ and attacking marginalized populations, including LGBTQIA+ people. Bolsonarismo and its followers are politically fascist; they believe changing gender norms are linked to Brazil's perceived decline; they claim these shifting norms are humiliating, and respond with nationalism and violence. In this climate, the MBB have shifted their approach to trans politics by becoming more discerning about the teams' visibility and representation. Analysing both the images and their context, this chapter suggests that the Meninos' experiences highlight the connections between political fascism and what queer sport theorist Brian Pronger refers to as Body Fascism. The MBB contest such forms of repression through strategic uses of nudity and through representational choices that insist on the player's humanity and beauty. By asserting that their bodies on the pitch and in the locker room is ‘art, activism and resistance’ (the team's tagline), the MBB fight for trans justice in and through futebol.

Based on authentic leadership (AL) theory and research on lesbian, gay, bisexual and transgender (LGBT) workplace experiences, this study proposes that AL explains variance beyond transformational leadership (TL) in attitudinal outcomes for LGBT managers compared to non-LGBT managers. It is further predicted that core self-evaluations (CSEs) bound relationships between AL, LGBT status and outcomes.

A time-lagged survey of 193 LGBT and 218 non-LGBT (i.e. heterosexual and cisgender) managers was conducted. The first survey assessed respondents' evaluations of their leadership behavior and CSEs whereas the second survey, conducted one month later, assessed role engagement and career satisfaction.

Regression and moderation analyses revealed support for the hypotheses. AL seems especially relevant for LGBT leaders, particularly at low levels of CSEs.

Leadership development programmes emphasizing AL could be particularly beneficial for LGBT managers, especially those low in CSEs. Harnessing a leader’s sense of identity could help those who have been marginalized.

The current study proposes, explains and demonstrates that relationships between AL and leader outcomes will likely be different between managers with and without stigmatized identities, in this case those who are (not) LGBT.

The authors’ goal is to provide an overview and historical context for the various alternatives to the efficient market hypothesis (EMH) that have emerged over time. The authors found eight current alternatives that have emerged to address the EMH's flaws. Each of the proposed alternatives improves some of the assumptions made by the EMH, such as investor homogeneity, the immediate incorporation of information into asset values and the inadequacy of rationality to explain asset prices.

To come up with the list of studies relevant to this review article, the authors used three databases, namely Scopus, Web of Science and Google Scholar. The first two were mostly used to get peer-reviewed articles while Google Scholar was used to extract articles that are still work in progress. The following words were used as the search queries; “efficient market hypothesis” and “alternatives to the efficient market hypothesis”.

The alternatives to the EMH presented in this article demonstrate that market efficiency is a dynamic concept that can be best understood with a multidisciplinary approach. To better comprehend how financial markets work, it is crucial to draw on concepts, theories and ideas from a variety of disciplines, including physics, economics, anthropology, sociology and others.

The authors comprehensively summarise the current state of the behavioural finance literature on alternatives to the EMH.

This study aims to explore how small and medium-sized accounting practices (SMPs) make sense of and position themselves against the changing demand for services. It is argued that changing demand for services from pure compliance to advisory acts as a trigger for sensemaking among SMP owners.

A qualitative multiple case study research approach is adopted, including semistructured interviews with key informants from seven Norwegian SMPs as well as document analysis.

The findings suggest that there is heterogeneity in the small practitioner segment of the accounting profession in making sense of changing demand for the nature of services. Three different situations emerged due to sensemaking, thus, the three distinct positions. Metaphors, namely, chameleons, turtles and bulls, are used to represent the positioning of SMPs. The sensemaking of actors as an adaptation led them to act as chameleons while distancing and resistance resulted in their positioning as turtles, and bulls, respectively.

Despite the richness of data indicating a clear variation in interpretation among actors, the study is case based, with a limited number of SMPs, and caution should be exercised when generalising its conclusions.

The centrality of people as a driving force for positioning among SMPs and diversity among SMPs in value creation provide insights for both SMPs and their customers.

This study highlights the meaning and patterns of value creation and the positioning of accounting firms according to their sensemaking within an under-studied segment of the accounting profession.

Celebrate Michael Buckland's impressive legacy to LIS by showing his humanity, generosity and versatility.

This article is walk through a scientific career in LIS. Through personal anecdotes and life history and building upon Michael Buckland's legacy, it summarises the author’s own work seen through the prism of her interactions with Buckland, leading to scholarly contributions articulating significant statements about the field of LIS as well as pointers to past relevant publications.

Michael Buckland has a unique way of putting an end to thorny LIS issues as well as being a documentator extraordinaire.

It is a personal account, as such cannot be evaluated through the classical norms of empirical research as there is no ground truth. This account shows how chance encounters with fellow scholars can have a lasting influence on one's academic career as well as wider impact in a field.

Lack of knowledge-sharing behavior (KSB) among construction project members hinders propagation of expertise, working methods, and lessons learned within an organization, and deprives the organization of a sustainable competitive edge. The present study investigates the combined effect of organizational antecedents of construction projects on members' KSB and provides a reference for developing management initiatives to motivate KSB.

Based on organizational theory and organizational behavior literature, five organizational antecedents associated with KSB from organizational culture and structure were identified. Subsequently, the authors used survey data from 152 organization members in Chinese construction enterprises to conduct the fuzzy-set qualitative comparative analysis (fsQCA) and reveal configurations of organizational antecedents influencing KSB.

This study identifies five configuration paths that are sufficient for shaping the KSB of construction project members, integrated into two types of driving modes, namely “trust-driven” and “incentive-driven”. Relevant discussions can guide managers of construction project organizations to position the driving strategies of KSB that match different organizational scenarios or constraints.

By analyzing the configuration effects of organizational antecedents on KSB, novel clues are provided for governing the deficiency of KSB among construction project members. This contributes to the literature on knowledge transfer and organizational behavior. The findings provide actionable insights for improving knowledge flow in construction project organizations and designing KSB guidance regimes.