Is your organization conducive to the continuous creation of social value? Toward a social corporate entrepreneurship scale

Over the last decade, explicit emphasis on the creation of social value has grown in profit-seeking firms as well as nonprofits and has even led to the emergence of a new legal organizational classification known as for-benefit corporations. Like financial value, social value is dynamic and therefore subject to perpetual changes in the firm’s external environment, changes that yield opportunities and threats for the firm. Although social entrepreneurship researchers have begun to study the identification and exploitation of opportunities to create social value, this research has taken place primarily within the context of startup organizations. In contrast, corporate entrepreneurship research has emphasized value creation within existing firms, but focused primarily on the identification and exploitation of opportunities to create financial value. Combining the two, we examine the creation of social value within the firm by proposing the social corporate entrepreneurship scale (SCES), a new instrument that measures organizational antecedents for social corporate entrepreneurship and offers managers an opportunity to analyze whether the perceived environment is supportive of corporate entrepreneurial behaviors intended to create social as well as financial value. The article concludes with a discussion of the instrument’s potential contribution to managerial practice.     

The role of multiple values in developing management accounting practices in hybrid organisations

The aim of this study is to investigate how multiple values in non-profit hybrid organisations influence the adoption of management accounting practices. The empirical analysis centres on hybrid organisations established as co-production and co-management initiatives in social care. Pragmatic constructivism, centred on the role of values, informs the empirical analysis. This research shows that management accounting practices can develop without conflicts when only some actors are interested in management and their values predominate, despite the coexistence of multiple and conflicting values. However, in this situation, where conflicts are eliminated, the validity of accounting is compromised, as it does not represent all values. The evidence of this lack of validity is clear when considering the poor development of management accounting practices and the inability to develop some relevant measures, such as outcome measures. When only some values predominate, the opportunity provided by the multiplicity of values to the development of management accounting practices is lost, and possible inefficiencies may emerge. The use of pragmatic constructivism shows that this lack of validity, determined by the non-integration of values, would be reduced by increasing the discussion among conflicting actors’ values. Findings suggest that the presence of conflicting values, that at first glance may be interpreted as an impediment, would, on the contrary, be useful to support accounting validity, when stimulating discussion. In this respect, conflicting values should work alongside communication, to include dimensions of reality.     

Heritage Buildings and Tourism: An Experiential View

There has been a lack of attention in previous heritage tourism studies to the experiential relationship between heritage buildings and tourism. The aim of this paper is to explore the experiences gained by international tourists from heritage buildings in a particular region of New Zealand: Hawke's Bay. Specifically, the paper seeks insight into the specific attributes of heritage buildings that influenced the experiences of international tourists in the region. An increased understanding of the experiential relationship between heritage buildings and tourism is essential in strengthening support for preservation, for product development and promotion. Fifty semi-structured, and 66 photograph-supported, interviews conducted with international tourists visiting Hawke's Bay elicited three key experiential themes that emerged from respondents' narratives. These are ‘visual appeal’, ‘personal reflections’ and ‘engaging experiences’. Specifically, it was found that a tourism townscape is not a passive space. Heritage buildings render the townscape an experiential space filled with emotion, mindfulness, engagement and personal meaning. The paper concludes that this finding has important implications for destination promotion and product development and stresses the need for future research into the relationship between heritage buildings and tourism.     

Encouraging sustainability beyond the tourist experience: ecotourism,interpretation and values

The relationship between tourism and sustainability is complex, with considerable attention paid to ecotourism's potential to positively contribute to sustainability. One way forward could be through using tourist experiences, especially those focusing on interpretation, to activate or change sustainability relevant values, beliefs, attitudes and actions both at places visited and elsewhere. This paper reports on research conducted with passengers on expedition cruises that explored links between aspects of the overall experience including the interpretation provided, tourist perceptions of the benefits of these experiences and their awareness of sustainability values linked. An adapted mean-ends analysis technique was used and found a consistent pattern of relationships between features of interpretive experience, activation of values and intentions to adopt responsible behaviours beyond the cruise. Responses highlighted the importance of staff expertise and dedication, the ability of interpretive staff to provide security, to assist people to make personal connections and to elicit participant trust. A Value Model of Interpretation (VMI) was developed, integrating theories of effective interpretive practice and connecting interpretation to the activation of sustainability values. The VMI offers new areas for guides to consider, shifting the focus from the transmission of information and towards the facilitation of mindfulness and reflective engagement.     

从国际经验看中国反垄断私人执行制度的建立

我国《反垄断法》对私人执行制度只做了原则性规定。我国应重视私人执行制度的发展,使其成为公共执行制定的有力补充。在私人执行具体操作模式上,我国可借鉴多数国家的经验,选择直接执行模式。在私人执行救济方式上,我国可借鉴欧洲国家的经验,选择单倍赔偿制度和禁令制度并举的救济方式。     

The curse of bureaucratisation or the blessings of professionalisation? Nurses’ engaged adoption of quality management in hybrid managerial positions

The paper concerns how new quality management in the Danish hospital sector has created new career and professionalisation opportunities for nurses. While the well-known dualism between the logics of professionalism and managerialism is challenged in the literature, not much is known about how engagement in the tighter steering of practice may converge with professional identities and meaningfulness in work. The paper applies a Bourdieusian and ethnographic approach to the examination of nurses’ enthusiastic involvement in quality management as they take up hybrid managerial positions in an acute care department. The findings demonstrate the importance of the material and symbolic value of scientific-bureaucratic knowledge in legitimizing quality management, achieving meaningfulness in practice and bolstering the professional role of nurses.     

Hybrid approaches based on SARIMA and artificial neural networks for inspection time series forecasting

In this paper, the number of goods subject to inspection at European Border Inspections Post are predicted using a hybrid two-step procedure. A hybridization methodology based on integrating the data obtained from autoregressive integrated moving averages (SARIMA) model in the artificial neural network model (ANN) to predict the number of inspections is proposed. Several hybrid approaches are compared and the results indicate that the hybrid models outperform either of the models used separately. This methodology may become a powerful decision-making tool at other inspection facilities of international seaports or airports.     

Do global output gaps help forecast domestic inflation? Evidence from Phillips curves for Poland

This study confronts domestic and global views on inflation through the use of the Hybrid New Keynesian Phillips Curve (HNKPC) models estimated for headline and core inflation in Poland. We analyse the roles of the global vs. domestic output gaps in affecting price changes. We ensure that our conclusions are robust by taking into consideration various proxies for inflation expectations, imported inflation, the domestic output gap and the global output gap.Our results suggest that the global demand conditions are statistically insignificant in the majority of the estimated global versions of HNKPC, independently of the measure of them that is considered. In terms of empirical fit, and especially of the out-of-sample forecasting accuracy, the specifications of the Phillips curve with the domestic and global output gaps among the explanatory variables are not superior to traditional Phillips curves. Interestingly, the relative importance of the global output gap is much smaller in models that are estimated in terms of core inflation, excluding foodstuffs and energy, than in CPI inflation models. This suggests that global demand conditions affect the inflation in Poland indirectly, mainly through the prices of food and energy raw materials.The main conclusion from our study is that external factors that are already considered in the traditional hybrid versions of the new Keynesian Phillips curve are sufficient to account for global influences on prices in the domestic economy. The concept of the global output gap improves neither the explanatory nor the predictive power of HNKPC models.     

Serious games and the gamification of tourism

Gamification has become a focus of attention in an increasing number of fields including business, education, and health care. Through a wide range of applications and support functions, its potential for the tourism industry is significant. Gamification of tourism can contribute to a more rewarding interactions and higher level of satisfaction, as well as increase brand awareness and loyalty to the destination. As one of the first attempts to conceptualize gamification of tourism, this paper examines gaming in general terms and the application of it in specific tourism fields. It identifies game design elements that can contribute to a meaningful gamification. A few cases of best practices are presented to show how this innovative concept can benefit tourism marketing. Implications for tourism marketing and management are discussed as well as future research recommendations.     

New development: Public sector controllership—reinventing the financial specialist as a countervailing power

Different types of ‘controllers’ can be distinguished in the public sector. The authors’ research indicates that public sector controllers acknowledge the distinctive characteristics of ‘hybrid’ controllers, but question some of the possible advantages of ‘pure’ controllers. This result could signal a decreasing share of pure controllers and thus a loss of financial expertise in the public sector. This article calls for the controller to be ‘re-invented’ as a professional who combines solid financial expertise with an independent and critical attitude towards overly ambitious politicians and managers. The general public’s support for public sector organizations could be enhanced if strong controllers counterbalance the sometimes too optimistic views of managers and politicians.