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This paper adds to the ongoing debate on judgements, opportunity evaluation and founder identity theory and shows that founders vary in their prioritisation and combination of judgement criteria, linked to their respective social founder identity. It further reveals how this variation among founder identity types shapes their perception of distinct entrepreneurial opportunities and the forming of first-person opportunity beliefs.

This study uses a qualitative approach by presenting three business scenarios to a sample of 34 first-time founders. It adopts a first-person perspective on their cognitive processes during the evaluation of entrepreneurial opportunities using verbal protocol and content analysis techniques.

The theorised model highlights the use of similar categories of judgement criteria by individual founders during opportunity evaluation that followed two distinct stages, namely search and validation. Yet, founders individualised their judgement process through the prioritisation of different judgement criteria.

The authors provide new insights into how individuals individuate entrepreneurial opportunities through the choice of different judgement criteria that enable them to develop opportunity confidence during opportunity evaluation. The study also shows that first-time founders depict variations in their cognitive frames that are based on their social identity types as they assess opportunity-related information and elicit variations in reciprocal relationships emerging between emotion and cognition. Exposing these subjective cognitive evaluative processes provides theoretical and practical implications that are discussed as well.

Information verification is an important factor in commercial valuation practice. Valuers use their professional autonomy to decide on the level of verification required, thereby creating an opportunity for client-related judgement bias in valuation. The purpose of this paper is to assess the manifestation of client attachment risks in information verification.

A case-based questionnaire was used to retrieve data from 290 commercial valuation professionals in the Netherlands, providing a 15 per cent response rate of the Dutch commercial valuation population. Descriptive and inferential statistics have been used to test research hypotheses involving relations between information verification and professional features that may indicate client attachment such as an executive job level and brokerage experience.

The results reveal that valuers acting at partner level within their organisation obtain lower scores on information verification compared to lower-ranked valuers. Also, brokerage experience correlates negatively to information verification of valuation professionals. Both findings have statistical significance.

The results reflect valuers’ reasoning behaviour rather than actual behaviour. Replication of findings through experimental design will contribute to research validity.

Maintaining close client contact in a competitive environment is important for business continuity yet may foster client attachment. The associated downside risks in valuation practice call for higher awareness of (subconscious) client influence and the development of attitudinal scepticism in valuer training programmes.

This paper is one of the few that explore possible sources of valuer judgement bias by relating client-friendly valuer features to a key area of valuation i.e. information verification.

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature has covered the effects of performance measurement in the university sector broadly and how PMSs are mobilised locally, there is only little understanding of whether and how PMSs affect the meaning of research quality in practice.

The study is designed as a comparative case study of two university faculties in Finland. The role of conceptual analysis plays a notable role in the study, too.

The authors find that manager-academics of the two examined faculties have rather similar conceptual understandings of research quality. However, there were differences in the degree of slippage between the “espoused-meaning” of research quality and “meaning-in-practice” of research quality. The authors traced these differences to how the local PMS and manager-academics’ agency relate to one another within the context of increasing global and national performance pressures. The authors developed a tentative framework for the various “styles of agency”. This suggests how the relationship between the local PMS and manager-academics’ exerted agency shapes the “degrees of freedom” of the meaning of research quality in practice.

Given that research quality lies at the heart of academic work, the authors' paper indicates that exploring the three matters – performance measurement, the agency of manager-academics and the meaning of research quality in practice – in combination is crucial for the sustainability of the academe. The authors contribute to the literature by detailing the way in which local PMS and manager-academics' agency have material impacts on what research quality means in practice. The authors conclude by highlighting the pressing need for manager-academics to exercise the agency in efforts to safeguard a broad and pluralistic understanding of research quality in practice.

This paper aims to present a critical appraisal of Ghassan Kanafani’s short story “The Child Goes to the Camp” using the Appraisal Theory proposed by Martin and Rose (2007) in an attempt to investigate the predicament of the Palestinians who were forced to flee their country and live in refugee camps as well as the various effects refugee life had on them.

Using the Appraisal Theory, and with a special focus on the categories of Attitude and Graduation, the paper aims to shed light on the plight of refugees through revealing the narrator’s suffering in a refugee camp where the most important virtue becomes remaining alive.

Analysing the story using the Appraisal Theory reveals the impact refugee life has left on the narrator and his family. This story serves as a warning for the world of the suffering refugees have to endure when they are forced to flee their war-torn countries.

Although Kanafani’ resistance literature has been studied extensively, his short stories have not received much scholarly attention. In addition, his works have not been subject to linguistic analysis. This study presents an appraisal analysis of Kanafani’s “The Child Goes to the Camp” in an attempt to investigate how the author’s linguistic choices are key to highlighting the suffering of the Palestinians, especially children, in refugee camps.

Authenticity has been studied from a variety of disciplinary perspectives, leading to a rich but confused literature. This study, a review, aims to compare the psychology and sociology/tourism definitions of authenticity to clarify the concept. From a psychological perspective, authenticity is a mental appraisal of an object or experience as valued leading to feelings and summative judgements (such as satisfaction or perceived value). In objective authenticity, a person values the object due to belief in an expert’s opinion, constructive authenticity relies on socially constructed values, while existential authenticity is based on one’s self-identity. The resultant achievement of a valued goal, such as seeing a valued object, leads to feelings of pleasure. Sociological definitions are similar but based on different theoretical antecedent causes of constructed and existential authenticity. The paper further discusses the use of theory in tourism and the project to develop tourism as a discipline. This project is considered unlikely to be successful and in turn, as argued, it is more useful to apply theory from other disciplines in a multidisciplinary manner. The results emphasise that it is necessary for tourism researchers to understand the origins and development of the concepts they use and their various definitions.

Since 2006, higher education institutions (HEIs) in Sweden, should according to the Higher Education Act, promote sustainable development (SD). In 2016, the Swedish Government asked the Swedish higher education authority to evaluate how this study is proceeding. The authority chose to focus on education. This paper aims to produce a report on this evaluation.

All 47 HEIs in Sweden were asked to write a self-evaluation report based on certain evaluation criteria. A panel was appointed consisting of academics and representatives for students and working life. The panel wrote an evaluation of each HEI, a report on general findings and recommendations, and gave an overall judgement of each HEI in two classes as follows: the HEI has well-developed processes for integration of SD in education or the HEI needs to develop their processes.

Overall, a mixed picture developed. Most HEIs could give examples of programmes or courses where SD was integrated. However, less than half of the HEIs had overarching goals for integration of SD in education or had a systematic follow-up of these goals. Even fewer worked specifically with pedagogy and didactics, teaching and learning methods and environments, sustainability competences or other characters of education for SD. Overall, only 12 out of 47 got a higher judgement.

This is a unique study in which all HEIs in a country are evaluated. This provides unique possibilities for identifying success factors and barriers. The importance of the leadership of the HEIs became clear.

The importance of container transportation has increased due to the globalization of the world economy. The purpose of this research is at proposing a framework to enhance the container terminals performance through evaluating efficiency and competitiveness.

The researchers used data envelopment analysis to assess the efficiency and fuzzy analytic hierarchy process to measure competitiveness of container terminals. The proposed framework captures key performance indicators to evaluate the container terminals' performance and identify areas that need improvement. It was applied to the Egyptian container terminals from the period of 2015–2019 as an empirical study.

Findings highlights the highest utilization of resources of Alexandria port while more attention should be given to the level of service provided. On the other hand, El-Sokhna should focus on more utilization of the available resources. The performance evaluation showed that the rest of Egyptian terminal ports should improve both competitiveness and efficiency at different levels based on their performance ranking.

The developed framework can be used as an evaluation tool to evaluate the performance of container terminals in other countries, and can be utilized as a performance benchmark tool to compare the performance of container terminals of competing ports.

The developed framework can help policymakers to assess efficiency and competitiveness based on both quantitative data and experts' judgement in order to help in formulating government logistics strategy.

The research provides a comprehensive framework to measure and evaluate competitiveness and efficiency of container terminals based on both quantitative data and experts' judgement.

The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.

The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.

The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.

The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.

The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.

The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.

The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.

The purpose of this paper is to explore the potential of creativity in work-based research and practice to yield deeper understanding of practice situations. Unexpected insights can lead one (or a team) to identify new approaches, tackling workplace issues differently, leading to unexpected outcomes of long-term impact.

This paper draws on work conducted for a doctoral thesis, investigating the impact of work-based learning for recent masters graduates of a work-based learning programme. Fiction was incorporated into analysis of the data, creating play scripts to represent key aspects of the researcher's perceptions and interpretations for each participant.

Research participants experienced personal, professional and organisational impact, although there was considerable variability between individuals. Additionally, societal impact was wished for and/or effected. The approach to representation of analysis, which involved fictionalising participants' experiences, created a strong Thirdspace liminality. This appeared to deepen awareness and understanding.

Such approaches can transform the researcher's perspective, prompting insights which lead to further adventure and development in work-based research and practice.

Managers and employees taking creative approaches in the workplace can prompt wide-ranging development and, with professional judgement, be constructive.

Managers and employees taking creative approaches in the workplace can prompt wide-ranging development and, with professional judgement, be constructive.

The creation of play scripts, representing an interpretation of participants' stories about their work-based learning experience, is an innovative feature of this work.