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During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the need for broader accountability. Currently, there is a limited understanding of the dynamics and outcomes of such a process. Therefore, this study aims to explore whether the BSC is still considered an effective performance management tool and analyse the factors driving and hindering its evolution and endurance in public and non-profit HOs.

We conducted a retrospective longitudinal analysis of two pioneering cases in the adoption of the BSC: one in a public hospital and the other in a non-profit hospital. Data collection relied on accessing institutional documents and reports from the early 2000s to the present, as well as conducting semi-structured interviews with the internal sponsors of the BSC.

We found evidence of three main categories of factors that trigger or hinder the adoption and development of the BSC: (1) the role of the internal sponsor and professionals’ commitment; (2) information technology and the controller’s technological skills; and (3) the relationship between the management and professionalism logics during the implementation process. At the same time, there is no evidence to suggest that specific technical features of the BSC influence its endurance.

The paper contributes to the debate on the key factors for implementing and sustaining multidimensional control systems in professional organisations. It emphasises the importance of knowledge-based assets and distinctive internal capabilities for the success of the business. The implications of the BSC legacy are discussed, along with future developments of multidimensional control tools aimed at supporting strategy execution.

This study was conducted with the main purpose of recording primary data related to environmental factors, which has become the main criteria in the selection of the Sungai Batu Archaeological Complex (SBAC) as the center of the iron smelting industry and trade in ancient Kedah.

To fulfill this purpose, field studies involving drone photogrammetry mapping, augering, core drilling and geophysical mapping methods were carried out.

The results obtained through the application of the method have shown that SBAC has a good environment, which has a wide and deep river flow, the existence of Mount Jerai and the abundance of iron ores, mangrove Merbok and clay.

Resources did not allow for environment studies of the by-products tourism sites as part of the current study.

The study also included a survey and mapping to obtain potential primary data around SBAC in the process of developing it as the center of the world iron industry.

One finding is that attention to heritage policy and protection must be ongoing at all levels of government and the local community to ensure that the survey and mapping data carried out can be developed as a sustainable heritage tourism product.

This study reveals primary data related to the suitability of paleoenvironment in the SBAC development process as a world iron smelting industry area.

This study aims to investigate how companies’ understanding of the business network influences the creation of value in business-to-business relationships. The authors do this by analysing dimensions in actors’ “network pictures” and illustrating how value perception and network understanding influence actors’ mutual effort to create value. Approaching relationship value from the point of actors’ cognitive understanding of their business network has so far been largely overlooked in relationship value research.

This study applies a qualitative case study methodology whereby dyadic data from a well-established business-to-business relationship is collected from 18 company representatives through personal interviews and group interviews supplemented by participant observations and company data.

The findings contribute with new insight into how companies’ understanding of their surrounding network influence (facilitates or limits) relationship value creation. The authors find that companies continuously reflect on changes in their networks and the related changes in partners’ value perceptions. Through value articulations, companies seek to explicitly express their value perception. Value reflections and value articulations create a dynamic process formed not only by the individual actor but also through their relationship and engagement in their network environment. This requires companies to develop their networking capabilities.

This paper presents findings, insights and contributions limited to a case study of a particular business relationship within an industrial setting. Although the findings and contributions are valid and in line with the criteria for rigorous qualitative research, the authors advocate and call for additional studies that investigate relationships value creation and address the interplay between actors’ network understanding and their actions and behaviour. One way to approach this would be to test the four propositions derived and presented as part of the present study.

The findings imply that management needs to be aware not only of the value created and delivered to a specific partner but also of how the partner’s understanding of the wider network will influence the value delivering and capturing process.

This study contributes to the growing literature on relationship value creation by outlining a dynamic process where relationship partners reflect upon and articulate value. Such activities are influenced by the partners’ network understanding and form the basis of the mutual relationship value creation effort. The findings also contribute to the network pictures literature by emphasizing insights into the formation of value perceptions through actors’ understanding of their surrounding networks.

This research presents and evaluates a method for assessing the entrepreneurial mindset (EM) of students in higher education.

The research considers EM a multi-variable psychological construct, which can be broken down into several conceptual sub-categories. Using data from a master course in entrepreneurship, the authors show how these categories can be applied to analyze students’ written reflections to identify linguistic markers of EM.

The research reports three main findings: analyzing student reflections is an appropriate method to explore the state and development of students’ EM; the theoretically-derived EM categories can be nuanced and extended with insight from contextualized empirical insights; and student reflections reveal counter-EM categories that represent challenges in the educator’s endeavor to foster students’ EM.

The commitment of resources to researching EM requires the dedication of efforts to develop methods for assessing the state and development of students’ EM. The framework can be applied to enhance the theoretical rigor and methodological transparency of studies of EM in entrepreneurship education.

The framework can be of value to educators who currently struggle to assess if and how their educational design fosters EM attributes.

This inquiry contributes to the critical research discussion about how to operationalize EM in entrepreneurship education studies. The operationalization of a psychological concept such as EM is highly important because a research focus cannot be maintained on something that cannot be studied in a meaningful way.

Multinational enterprises (MNEs) own and control technological resources and capabilities that make them critical actors in accelerating the transition toward net zero. Even beyond the energy sector, stakeholders are putting increasing pressure on MNEs to reduce the carbon intensity of their operations, that is, to improve their carbon performance. While there is unambiguous evidence that national climate policy is a critical catalyst for long-term carbon performance improvements, there is limited research on how MNEs’ carbon strategies react to climate policies. This chapter reviews the concepts, drivers, and strategies connected to carbon performance in the broader sustainability and management literature to clarify potential complementarities to international business (IB). The authors then highlight how MNEs will face increasing institutional complexity along two dimensions: (1) the structural diversity of institutional environments and (2) institutional dynamism, primarily reflected by public policy. The proposed conceptual framework maps these two dimensions to national and subnational levels, and the authors present two data sources that allow the quantitative analysis of country differences in the diversity and dynamism of national climate policy. The authors conclude that there are ample opportunities for IB researchers to explore MNEs’ strategic reactions to climate policy and to inform policymakers about the consequences of national climate policy in the global economy.

This study investigates the impact of corporate social responsibility (CSR) on corporate innovation. We selected the listed nonfinancial firms of South Asian Economies. The sample of the study comprised a total of 426 listed manufacturing firms of South Asian Countries for period spans 10 years from 2012 to 2021. In this study, descriptive statistics, multicollinearity diagnostic tests, correlation analysis and two-step dynamic panel system generalized method of moments (GMM) were applied to analyze the data. CSR measured with three proxies' social indicators, environmental indicators, and CSR composite index of social and environmental indicators. However, corporate innovation is captured with number of citations received in a year and number of patents filed in the year. Overall, findings of the study using all measures of CSR shows that CSR significantly and positively related with corporate innovation. Our results find support for CSR-innovation view with all measures of CSR. The findings suggest that the current study is helpful for managers, regulators, policymakers, and researchers. For managers, the study helps them to make the CSR and innovation decision. The policymakers should take appropriate innovative decision while considering factors such as CSR. This study can also be extended by considering this study for developed and emerging economies sample.

Gender-diverse people experience unique cultural and interpersonal stigma in mainstream society and sometimes within their own communities; they face allegations of inauthenticity based on their nonconformity to either cisnormative or transnormative gender regimes. Based on 21 in-depth life history interviews, we unveil the intricate interactional process of negotiating identity and authenticity in the biographical work of gender-diverse individuals. In this study, gender-diverse people engaged in a “gender audit” with their gender-diverse interviewer. Gender audits yield verbal performances of gender with oneself and others. Ambiguity was “accounted for” or “embraced and created” in their biographical work to organize their life stories and undermine binary essentialism – a discourse that was “discursively constraining.” Gender audits took place in participants' day-to-day lives, either through self-audits, questioning from others, or both. In the final analysis, we assert that we all engage in gender auditing. Gender audits are intersubjective sites of domination, subordination, resistance, and social change. Gender diversity, then, can be viewed as a product of gender in flux.

Prior research has extensively examined how bringing technology from work into the non-work life domain creates conflict, yet the reverse pathway has rarely been studied. The purpose of this study is to bridge this gap and examine how the non-work use of smartphones in the workplace affects work–life conflict.

Drawing from three literature streams: technostress, work–life conflict and role boundary theory, the authors theorise on how limiting employees' ability to integrate the personal life domain into work, by means of technology use policy, contributes to stress and work–life conflict. To test this model, the authors employ a natural experiment in a company that changed its policy from fully restricting to open smartphone access for non-work purposes in the workplace. The insights gained from the experiment were explored further through qualitative interviews.

Work–life conflict declines when a ban on using smartphones for non-work purposes in the workplace is revoked. This study's results show that the relationship between smartphone use in the workplace and work–life conflict is mediated by sensed stress. Additionally, a post-hoc analysis reveals that work performance was unchanged when the smartphone ban was revoked.

First, this study advances the authors' understanding of how smartphone use policies in the workplace spill over to affect non-work life. Second, this work contributes to the technostress literature by revealing how, in specific situations, engagement with ICT can reduce distress and strain.