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The purpose of this paper is to review the Nordic research on accounting in inter-organizational relationships (IORs) and relates the Nordic contributions to the international literature. Additionally, it examines alternative approaches to the understanding of accounting in IORs and proposes some directions for future research.

Thirty-one papers were identified and assessed in terms of their topic, inter-organizational setting, theoretical approach, research methods and results. This study followed a six-step process from formulating objectives, through establishing inclusion and exclusion criteria, to paper selection and mutual assessments.

The Nordic literature presents a distinct approach to the understanding of accounting in IORs. The Nordic studies are characterized by theoretical pluralism, in-depth case studies and an interest towards micro-processes in a variety of inter-organizational settings and from the point of view of multiple parties.

The authors propose two specific areas of research: the interconnections between accounting measures, monetary flows and value creation as well as the role of accounting in creating stability and instability in IORs. These areas of research emphasize a stronger engagement with the core issues of managing appropriation and cooperation concerns and provide an outlook for novel insights into classical issues and increased integration within the field.

This paper aims to investigate the role of value measuring (VM) as an integrated part of a deal introduced to govern the cross-boundary relationship of state specialist- and primary care providers in the Norwegian health sector.

Drawing on a longitudinal ethnographic case study, this study explores the role of payment for dischargeable patients (PDP), an incentive arrangement introduced as a mechanism of value appropriation intended to create stability in the relationship and support improved patient flows between care providers. The fieldwork took place over approximately 18 months, consisting of intensive participant observations, interviews and document studies.

The VM integrated in the PDP deal between the hospital and municipality, on the surface level, appears simple. The VM, however, rests on a very complex practice of information sharing where accounts on patient status, procedures and activities form the basis of the integrated VM. The deal and its VM, despite its ambitious aims, were not able to fulfill the expectations of a smooth appropriation of value through the management of monetary flows or supporting information sharing for value creation. The VM of the PDP deal aimed at bringing the parties closer together, rather created a distance where money matters became a source of tension.

This study investigates the interconnections of deals and VM in a public sector service context, showing aspects of deals different from that of prior studies into private sector deals.

Recently, reverse logistics (RL) has become more prominent due to growing environmental concerns, social responsibility, competitive advantages and high efficiency by customers because of expansion of product selection and shorter product life cycle. However, effective implementation of RL results in some direct advantages, the most important of which is winning customer satisfaction that is vital to a firm's success. Therefore, paying attention to customer feedback in supply chain (SC) and logistics processes has recently increased, so manufacturers have decided to transform their RL into customer-centric RL. Hence, this paper aims to identify the features of a mobile phone which affect consumers’ purchasing behavior and to analyze the causality and prominence relations among them that can help decision-makers, policy planners and managers of organizations to develop a framework for customer-centric RL. These features are studied based on analysis of product review sites. This paper's special focus is on social media (SM) data (Twitter) in an attempt to help the decision-making process in RL through a big data analysis approach.

This paper deals with identifying mobile phone features that affect consumer's mobile phone purchasing decisions. Using the DEMATEL approach and using experts' insights, a cause and effect relationship diagram was generated through which the effect of features was analyzed.

Eighteen features were categorized in terms of cause and effect, and the interrelationships of features were also analyzed. The threshold value is calculated as 0.023, and the values lower than that were eliminated to obtain the digraph. F6 (camera), F13 (price) and F5 (chip) are the most prominent features based on their prominent score. It was also found that the F5 (chip) has the highest driving power (1.228) and acts as a causal feature to influence other features.

The focus of this article is on SM data (Twitter), so that experts can understand the interaction between mobile phone features that affect consumer's decision on mobile phone purchasing by using the results. This study investigates the degree of influence of features on each other and categorizes the features into cause and effect groups. This study is also intended to help organizational decision-makers move toward a reverse customer SC.

Based on the nursing occupation within the UK and The Netherlands' health sectors, which are both highly regulated with policies to increase inclusiveness, the purpose of this paper is to investigate the interplay between employment conditions and policy measures at sectoral level, in order to identify how these both facilitate and limit employment participation for disabled workers.

The research was exploratory in character using qualitative and comparative methods within a case study approach. It draws on statistical data, document analysis, focus group discussion and interviews with key actors in the health sectors in both countries.

Whether the social or medical model predominates, their combined use encourages the employment of disabled persons in the health sector. Arguably the social model, focusing on structural changes, can be seen as more enabling. The Dutch comparison shows that encouraging a sector‐specific approach, with increased social partnership dialogue, facilitates the implementation of the social model, resulting in sectorally‐appropriate enabling measures.

This research highlights the need for a sector‐specific approach to disability policy, with development of sectoral monitoring data and evaluation of impact by the social partners.

While previous academic research focused on the aggregated (national) level only, this research investigates the interplay between training, employment, working conditions and policy measures at sectoral and occupational levels, with a view to identifying their influence on employment opportunities for persons with disabilities.