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The present article deals with the topic of migrants’ exclusion from welfare benefits in European host countries from the angle of the research on the so-called “welfare chauvinism” (Andersen and Bjørklund 1990, p. 212). More specifically, it explores the political justifications behind welfare chauvinism in the policy debate surrounding some recent chauvinist-oriented social policies. Drawing on that, the article develops a theoretical argument to generate expectations about how politicians use different types of justifications. The fundamental proposition is that the chauvinistic arguments used are shaped by the different types of social programs, i.e. either universal or means-tested programs.

Qualitative content analysis of several selected parliamentary debates in the period 2017–2019 in Austria is carried out. In order to improve the efficiency of the research, the author relies on MAXQDA, an advanced piece of software for qualitative data analysis, to code the qualitative data and analyze them. The author prefers this to other similar programs as it is considered a valid and reliable tool within the academic research world.

The article points out that programs design works as an explanatory factor to highlight variations of welfare chauvinist arguments.

It develops for the first time a theoretical argument explaining the presence and variation of welfare chauvinist arguments based on social programs design.

This paper aims to evaluate the impact of Federal University of Bahia’s Business Administration graduate programs on graduates’ competency, career and income development.

It is a descriptive study, for which a survey was applied and the data were analyzed using quantitative techniques (descriptive analysis, factorial analysis, t-test, Mann–Whitney test and regression analysis). Data collection was conducted through an electronic questionnaire sent to the graduates in the period between 1998 and 2012.

The results show that in general, the research participants perceive competency, career and income development after the course. At the same time, a comparison between the graduates of academic and professional axes (courses) was carried out, and in general, there is a certain similarity between perceptions.

This research contributes to the theoretical field on evaluation of graduates, both from a methodological point of view, because of conducted statistical analysis that is complementary to other methods used, and from a practical point of view, as it offers redesign and improvement elements to the program’s curricula and teaching-learning methodologies so that it can maximize competency development, career and income of graduates.

This study examines the case of an initial training, called “Dojo”, invented and implemented at a production site in the Czech Republic. It clarifies the initial training program implementation process and offers a conceptual framework for cooperative management of subsidiary activities at the site and firm.

This study conducts an in-depth analysis of qualitative data from the Czech production site over a five-year period. The theoretical base is the theorization and labeling phase of management innovation (MI), the final phase of which legitimizes a new management practice. Interview data, archival data, pictures and financial data are used for the analysis.

To legitimize the Dojo in the operational flow controlled by the site and firm, the Czech production site acquires validation of the Dojo from employees and board members of the Japanese and European headquarters, helping the site build trustful relationships with them. Training programs, process standardization and skills standardization of the workers offer benefits to the trainees, production site and firm.

The authors offer theoretical insights into MI at the subsidiary-level, which past studies have not differentiated at the firm-level. The authors also provide details of the implementation and management of initial training for newly hired blue-collar workers at the production site. The findings complement related literature on human resource management and operational management.

This paper aims to develop and present a new planning framework of social marketing, known as consumer research, segmentation, design of the social programme, implementation, evaluation and sustainability (CSD-IES).

The proposed framework is based on recent theoretical developments in social marketing and is informed by the key strengths of existing social marketing planning approaches.

The CSD-IES planning framework incorporates emerging principles of social marketing. For example, sustainability in changed behaviour, ethical considerations in designing social marketing programmes, the need for continuous research to understand the changing needs of the priority audience during the programme and the need for explicit feedback mechanisms.

The CSD-IES framework is a dynamic and flexible framework that guides social marketers, other practitioners and researchers to develop, implement and evaluate effective and sustainable social marketing programmes to influence or change specific behaviours based on available resources.

This paper makes an important contribution to social marketing theory and practice by integrating elements of behaviour maintenance, consideration of ethical perspectives and continuous feedback mechanisms in developing the CSD-IES framework, bringing it in line with the global consensus definition of social marketing.

Faculties have a vital role to play in ensuring that their graduates are trained with relevant skills. Formally arranged capacity building programs (CBPs) can aid in training and retraining the faculties with relevant contemporary skills so that they in turn can do justice to their students. The purpose of this study is to analyze the efficacy of such public-funded online CBPs in enhancing faculties’ research and teaching capabilities.

Ascientifically designed questionnaire was sent to faculties who attended 12-day public-funded online capacity building workshop. Binomial logistic regression models were constructed to analyze as to how effective the online workshop was in enhancing teaching and research skills of the faculties involved.

From the research study, the authors were able to infer that although faculties were able to understand theoretical concepts of qualitative nature relatively easily, the authors felt that its value addition in enhancing the research output was rather limited. The study also found that the faculties felt teaching concepts outside their “syllabus” to be counterintuitive. A significant finding of the study was that research had an important role in enhancing their teaching efficacy.

Studies which are undertaken to test the efficacy of online capacity building workshops are scarce. This domain is going to gain importance in near future as technology is evolving at a rapid rate and online training of faculties helps in optimizing scarce resources.

The purpose of this paper is to identify the structural similarities between stricto sensu post-graduation programs in management through the formation of clusters, with the strategy tripod as a backdrop (Peng, 2002; Peng et al., 2009).

The co-plot method was used as a tool. It was chosen because it simultaneously enables joint and individual observations of comments and variables.

The results showed the formation of clusters among the programs, identifying a series of similarities between their components. The age and number of lines of research of the programs were the determining variables to identify isomorphism among the clusters.

The main limitation of the study lies in the updating of information at the source of the data collection. All the data were collected from the Sucupira Platform for CAPES Triennial Evaluation of 2013. However, when the authors accessed the portals of the programs, the authors found that some data were outdated. Nevertheless, the authors limited themselves to using official data. Therefore, even if the authors found divergences or inconsistencies regarding the published information, the authors decided to use the official data made available by CAPES on the Sucupira Platform for the period in question.

Understanding that the results through the approaches of the industry-based view, resource-based view and institution-based view were insufficient for a thorough analysis, it is demonstrated in isolation that none of these succeeds in explaining the organizational context that permeates Brazilian stricto sensu post-graduation institutions. In this organizational field, the three views are not at the same theoretical level. The institutional view overlaps with the strategic competitive views. Therefore, the study contributes to reorganizing the strategy tripod and the proposed articulation between the arrangement of theory, method and field research.

The purpose of this paper is to explore earlier stages of complex products and systems (CoPS) innovations, investigating how technology development can be coordinated.

This paper uses a case study methodology, adopting an abductive logic, characterized by a nonlinear and iterative process of systematic confrontations between theoretical framework, empirical fieldwork and case analysis. Specifically, the authors study the Swedish aerospace network, which distinctly represents the CoPS characteristics of intense technology development with long-term goals and project-based activities with universities, research institutes, small medium enterprises and leading firms.

By adding the network perspective in the CoPS literature, the authors found that technology development can be coordinated within the technological and the business dimensions and according to different strategic nets. Also, the authors found that strategic nets co-evolve when their related projects are connected and advance in maturity, and their actors change their network position.

Current research on CoPS often recognizes that the survival and growth of a firm depend on its ability to coordinate innovative projects that are usually implemented during technology development. The findings contribute to this literature by showing how such projects can be implemented through agenda construction and the simultaneous coordination of strategic nets, leading to the synchronization of resources and activities. As such, this study’s framework offers a novel and integrative view of how the short-run and long-run strategies of leading firms can be aligned, and how other actors can contribute to the direction of the innovation path.

After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.

This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.

Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).

Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.

Transformative learning and leadership are key leverage points for supporting society’s transition towards sustainability. The purpose of this study was to identify the outcomes of transformational learning within an international sustainability leadership master’s program in Sweden. The study also prototypes a typology for transformative learning (TTL) in the context of sustainability leadership education.

Alumni spanning 15 cohorts provided answers to a survey, and the responses were used to identify the outcomes of the program. Graduates were asked to describe what transformed for them through the program. Empirical data was coded prototyping the use of the TTL in sustainability education context.

Graduates of the Master’s in Strategic Leadership towards Sustainability program, described transformation with regards to their Self-in-relation to Others and the World, their Self-knowledge, sense of Empowerment/Responsibility; their Worldview became More Comprehensive or Complex, and they gained New Awareness/New Understandings which transformed their Worldview. Many described transformations in their general Ways of Being in the world. Findings suggest the TTL learning as a good basis for analysis in the education for sustainable development (ESD) context. Suggestions for the TTL include further development of the process that articulates the relational, interdependent and perhaps a priori relationships between elements that transform.

This study presents the outcomes of transformational learning within an international sustainability leadership master’s program. It prototypes the use of a TTL within the ESD context using empirical data. This combination provides practical insights to a dynamic, often theoretical and hard to articulate process.

This study presents the outcomes of transformational learning within an international sustainability leadership master’s program. It prototypes the use of a TTL in the ESD context and assesses the outcomes of a sustainability leadership program using empirical data. This combination provides practical insights to a dynamic, often theoretical and hard to articulate process.

The study aims to analyze the previous literature on government initiatives to implement health information systems (HISs).

Proknow-C (Knowledge Development Process-Constructivist) was used in the selection of the literature and in the bibliometric and systematic analysis.

The research identified a portfolio composed of 33 articles aligned with the research theme and with scientific recognition, as well as periodicals, authors, papers and keywords that stood out the most. Amongst the government initiatives in the 24 identified countries, England has been the most studied nation, and there is a certain prominence of research arising from developed countries. Electronic health records (EHRs) have been the most explored technology. Efficiency and safety of health care delivery, integration of information and among health organizations, cost reduction and economicity are the most expected benefits from government programs. The difficulties found are related to the broader context in which the system is inserted, to the management of the program, to technology itself and to individuals. The most emphasized difficulties identified in most countries were previous context marked by a lack of standardization/interoperability, acceptance of providers and users and project financing. The findings of the present article provide a theoretical framework for future studies, in addition to yielding a replicable process for future use.

This research may be considered original as it analyzes – through a constructivism-structured process (Proknow-C) – the phenomenon under investigation by gathering bibliometric and systematic review data concomitantly. The countries and technologies reported emerge from the process itself.