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The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.

We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.

Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.

This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.

Heritage tourism is an increasingly popular form of tourism that allows individuals to connect with the past and immerse themselves in cultural and historical narratives. Hence, the purpose of this study is to explore the intricate relationships among vicarious nostalgia (VNOS), memorable tourism experiences (MTEXs) and their collective influence on tourists’ behavioral intentions (BINTs). Additionally, this study examines the moderating effect of social return (SN) in the context of heritage tourism.

Data were gathered using a self-administered questionnaire from 259 tourists visiting heritage sites in Jaipur. The proposed model was tested using structural equation modeling.

The results confirmed that VNOS had a significant positive impact on BINT in the context of heritage tourism. The causal relationship between VNOS and BINT was fully mediated by MTEX. The results further verified that the presence of SN strengthens the association between MTEXs and BINT.

This research will guide the firms associated with heritage tourism to target specific cohorts interested in heritage tourism. Policymakers may find it easier to create unique offerings and packages that appeal to visitors interested in historical sites and produce memorable travel experiences. One key implication is to create “social media friendly spaces” at different locations of the sites. To increase tourism, managers may use the findings from this research to create plans for the ethical promotion and protection of cultural and natural heritage sites.

Overall, this research advances the understanding of the role of VNOS in heritage tourism by elucidating its cognitive and emotional aspects and their subsequent influence on the memorability of tourist experiences and BINT s. Additionally, by considering the moderating effect of SN, this study provides a comprehensive view of how these factors collectively shape tourists’ decisions and actions in the context of heritage destinations. This research has been conducted in the heritage city of Jaipur (North-Western India), which, surprisingly – despite its popularity as a heritage tourism site – has not been sufficiently explored in the scholarly research.

This paper draws on 26 in-depth interviews with people living with type 1 diabetes (T1D) to explore how experiences and interpretations of disability redirect and transform reproductive trajectories. I apply Almeling's conceptualization of reproduction as the “biological and social process of having or not having children” as a framework for understanding what occurs at multiple analytical layers (structural and cultural, interactional, self, and body) across the life course and influences how and whether people with disabilities feel having children is something they want or need or is within their reach. Findings reveal the lasting impact of viewing the film Steel Magnolias, pivotal interactions with healthcare providers, and interpretations of embodied T1D experiences as major sources of tension for participants as they reflect on their reproductive trajectories and outlooks. Considering especially the structural and cultural layer, this paper enriches our understanding of disability by demonstrating that both women and men with less noticeable or visible disability are subject to similar social imperatives of risk management and moral reproduction as those with more noticeable physical or sensory disabilities, although gender also matters for how participants experience these imperatives. Findings lend support for viewing reproduction as a lifelong process beyond the sequence from conception to birth, as some significant disability experiences that transform or redirect reproductive trajectories fall outside this timeframe.

Although training is essential to continuous improvement, scant literature examines post-training facilitators for continuous improvement. The study aims to explore the relationship between training and continuous improvement, the mediating role of self-efficacy and the moderate role of training transfer climate.

This study utilizes the questionnaire survey of 455 Vietnamese employees to test the link between continuous improvement training and continuous improvement, the moderate role of the training transfer climate and the mediating role of self–efficacy.

Research results reveal that training positively influences continuous improvement. Furthermore, self-efficacy fully intervenes in the link between training and continuous improvement. Finally, the training transfer climate positively moderates this link.

Although the link between training and continuous improvement is suspicious, there is scant research on post-training facilitators of continuous improvement applications. To the best of the author's knowledge, this study is one of the first to explore the moderation role of transfer climate and the mediation role of self-efficacy in the relationship between training and continuous improvement.

This paper seeks to understand how a new elite, known as the cork aristocracy, emerged in the Bordeaux wine field, France, between 1850 and 1929 as wine merchants replaced aristocrats. Classic class and status perspectives, and their distinctive social closure dynamics, are mobilized to illuminate the individual and organizational transformations that affected elite wineries grouped in an emerging classification of the Bordeaux best wines. We build on a wealth of archives and historical ethnography techniques to surface complex status and organizational dynamics that reveal how financiers and industrialists intermediated this transition and how organizations are deeply interwoven into social change.

This study investigates the dual roles of emotion and cognition in shaping customer experiences within the hospitality sector, examining their distinct impacts on the formation of customer loyalty.

Employing a sequential exploratory mixed-method design, this research integrates qualitative interviews with eighteen hospitality managers and a quantitative survey involving 595 customers to develop and validate a new instrument measuring affective and cognitive experiential states for general hospitality consumers.

The study's results reveal that emotional experiences strongly correlate with affective loyalty, while cognitive experiences significantly influence cognitive loyalty. The study contributes to the existing literature by introducing a robust instrument that effectively captures the experiential dimensions, offering insights into customer loyalty formation.

The reliance on retrospective self-reporting in the quantitative phase may introduce recall bias, potentially limiting the precision of the findings. Future research should seek to mitigate this by employing real-time data capture methods.

The newly developed measurement tool presents a practical solution for industry professionals aiming to enhance customer experience management by focusing on both affective and cognitive aspects, thus facilitating targeted strategies to cultivate customer loyalty. The implications for service design suggest that both emotional and cognitive elements must be considered to optimize customer experiences and drive loyalty.

This work advances the theoretical understanding of customer experience by distinguishing between its affective and cognitive dimensions and their respective contributions to loyalty. It offers a validated empirical tool, setting a foundation for future investigations.