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This paper approaches collaborative governance reform as an empirical phenomenon. The purpose of this paper is to gain insights about the systemic and grassroots level conditions for collaboration, observed from the viewpoint of organisational culture. In this paper, the authors ask what constitutes collaborative development culture in local government organisations?

The research design is founded on secondary use of quantitative data; a survey targeted to Finnish local government organisations (n=172). The authors analyse what factors the different groups, managers, professionals and politicians consider important for collaborative development culture and how they assess their local government organisations in this regard.

According to the results, enabling and supporting management, local government personnel’s input and ability to seek external partners are essential for creating a collaborative development culture. Interestingly, despite the recognition of deterring factors by the respondents the results highlight that the supporting and driving factors are more important for creation of collaborative culture, giving an optimistic message to actors trying to enhance collaborative development culture in local government organisations.

The authors examine the collaborative governance reform in a critical way, from the viewpoint of organisational culture. Through the study, it is possible to better understand the reality and readiness for collaboration of local governments in this respect. This is a valuable aspect for increasing both theoretical and practical understanding of the so-called collaborative governance.

This research addresses the professional logics of street-level managers (SLMs) and bureaucrats (SLBs) working in the Brazilian National Social Security Agency (INSS) through their perceptions of distributive justice and discretion. Since SLMs have the authority to influence SLBs' actions, we investigate whether these two groups hold similar viewpoints.

We integrate the administrative data and survey responses (n = 678) with earlier thematic content analysis (n = 350) in three stages: mean-testing, regression analyses and complementary qualitative analysis, integrated through a mixed-methods matrix.

Whilst no significant differences emerge in distributive justice ideas between groups, SLMs demand wider benefit-granting discretion, praising professionalism whilst adopting managerial posture and jargon.

The study adds to the theoretical discussions concerning SLM’s influence on SLB’s decision-making, suggesting that other factors outweigh it. The finding concerning the managers’ demand for wider discretion asks for further in-depth approaches.

Findings supply valuable insights for policymakers and managers steering administrative reforms, by questioning whether some roles SLMs play are limited to symbolic levels. Further, SLBs’ heterogenous formations might be more relevant to policy divergence than managerial influence and perhaps an underutilised source of innovation.

By approaching street-level management professional logics within a Global South welfare state through a mixed-methods approach, this study offers a holistic understanding of complex dynamics, providing novel insights for public sector management.

There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of organizational learning strategies. Both the functional‐institutional (FI) and CC approaches are integrated with the sustainability and ecological resources management literature. The aim of this paper is to fill this research gap.

The paper applies FI and CC sociological approaches.

This paper's contribution to the managerial auditing education literature is based on the proposition that ethics education can improve the moral and ethical reasoning of auditors, when the educational processes incorporate both the FI and CC sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from experiential teaching methods utilized in allied applied disciplines of medicine, engineering, and educational psychology.

Sociological approaches have been commonly applied in behavioral managerial accounting and control systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research.

The subject of accounting ethics education is important to auditors. When accounting ethics education utilizes both the FI and CC teaching approaches, the managerial auditing education processes become interactive and cooperative by bringing experiential organizational experiences to the classroom.

Accounting ethics education is shaped by ecological and environmental sustainability concerns. Recently, business school interest and growth in sustainability management has contributed to the integration of ethics education in managerial auditing and accounting contexts, overcoming the shortcomings accounting programs experienced from stand‐alone ethics courses.

The concept of corporate social responsibility of the enterprise covers a vast territory! This paper proposes to limit the analysis and evaluation of this concept to three distinct aspects. The first will treat the comparatively new and evolving common law implied term in corporated into the contract of employment relating to the enterprise’s social responsibility of respect towards the employee. The second will analyse an other generically linked recent common law development in the field of the enterprise’s social responsibility of respect towards the employee, namely the implied over‐riding term. Thirdly, the novel and developing wider concept of corporate social responsibility will be addressed and assessed. Some concluding thoughts will follow.

The purpose of this study is to examine the interaction between banks’ lending to public and private sectors and house prices using data from the Iranian banking system including, commercial government-owned banks (CGBs), specialized government-owned banks and private banks.

The authors use quarterly data from the second quarter of 2004 to the first quarter of 2016 and apply structural vector autoregression models.

The results show that: a positive shock to the loan supply to the private sector triggers a positive response from house prices; a positive shock to the loan supply to the public sector does not trigger a positive response from house prices; house price appreciations contribute significantly to banks’ lending to the public sector but not lending to the private sector; each loan supply by three different types of banks influences house prices positively; and CGBs’ lending to the private sector does not respond to house price shocks.

Although the relationship between banks’ lending and house prices is well-established in the literature, existing studies have not yet examined whether bank ownership matters for the link between banks’ lending and house prices.

In their endless quest for self-devotion, the elite, the powerful, often seek to appropriate the most beautiful and impressive things. As Thorstein Veblen (1899, p. 36) put it: “In order to gain and to hold the esteem of men it is not sufficient to merely possess wealth or power. The wealth or power must be put in evidence, for esteem is awarded only on evidence.” Looking at it in these terms, pomp and prestige prove to be necessary elements for “upholding one’s rank.” Many authors have acknowledged that Veblen was the first to give a systematic sociological interpretation of “conspicuous behaviour.” However he has often been criticized for taking on a rather puritan and incriminating tone. For his part, Norbert Elias (1974, pp. 48–49) reproaches Veblen for not managing to understand the behavioural logics and the mentalities of societies different from the (American-bourgeois) one he was analysing. Moreover, Elias quite rightly points out that in industrialized societies, one is able to preserve great prestige without providing public proof for it through costly display. Social pressure for prestigious consumption would no longer have the unavoidable character it used to have (particularly within court society) and would take on a much more private one (Elias, 1974, pp. 54–55). Even if this statement often proves to be true, it is also an over-generalization.

This paper aims to raise awareness of the ways in which faecal incontinence can impact the provision of dementia care by examining this through the lens of stigma.

This paper contains a scoping review of available literature relating to faecal incontinence, dementia and stigma.

Literature was organised into three themes: the origins of the stigma, the purpose of stigma and the care context.

Limitations of this paper include the lack of literature discussing faecal incontinence and dementia in relation to stigma.

Stigma regarding faecal incontinence has the potential to impact quality of life of people with a dementia and contributes towards the invisible work of unqualified care workers.

Stigma and faecal incontinence have only a small amount of research around them in residential dementia care.

The functional equivalence hypothesis suggests that a new communication medium will replace those activities that most closely perform the same functions for users as did the established media. There is scarce empirical evidence whether use of the internet displaces use of the public library. This survey aims to explore how the use of the internet is associated with the use of the public library for studying, work and business, everyday activities, and leisure activities. The author also studies which factors in addition to internet use predict the use of public libraries for these purposes.

The data is based on a nationwide representative survey of the adult population in Finland aged 15‐79. The author used binary logistic regression analysis for modelling and predicting library use.

The results show that the use of the internet is positively associated with the use of public libraries. Those using the internet tend also to use the public library. Thus, the use of the internet does not replace the use of the public library, but merely complements it. It is found that the frequency of internet use and the number of books read are the strongest predictors of public library use.

This is the first study to show that the use of the internet for studying, work and business, everyday activities, and leisure activities is not replacing public library use for the same purposes, but merely complementing it.

Briefly reviews previous literature by the author before presenting an original 12 step system integration protocol designed to ensure the success of companies or countries in their efforts to develop and market new products. Looks at the issues from different strategic levels such as corporate, international, military and economic. Presents 31 case studies, including the success of Japan in microchips to the failure of Xerox to sell its invention of the Alto personal computer 3 years before Apple: from the success in DNA and Superconductor research to the success of Sunbeam in inventing and marketing food processors: and from the daring invention and production of atomic energy for survival to the successes of sewing machine inventor Howe in co‐operating on patents to compete in markets. Includes 306 questions and answers in order to qualify concepts introduced.