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This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

This study aims to critically examine the effects of COVID-19 social discourses and policy decisions specifically on older adult volunteers in the UK, comparing the responses and their effects in England, Scotland, Wales and Northern Ireland, providing perspectives on effects of policy changes designed to reduce risk of infection as a result of COVID-19, specifically on volunteer involvement of and for older adults, and understand, from the perspectives of volunteer managers, how COVID-19 restrictions had impacted older people’s volunteering and situating this within statutory public health policies.

The study uses a critical discourse approach to explore, compare and contrast accounts of volunteering of and for older people in policy, and then compare the discourses within policy documents with the discourses in personal accounts of volunteering in health and social care settings in the four nations of the UK. This paper is co-produced in collaboration with co-authors who have direct experience with volunteer involvement responses and their impact on older people.

The prevailing overall policy approach during the pandemic was that risk of morbidity and mortality to older people was too high to permit them to participate in volunteering activities. Disenfranchising of older people, as exemplified in volunteer involvement, was remarkably uniform across the four nations of the UK. However, the authors find that despite, rather than because of policy changes, older volunteers, as part of, or with the help of, volunteer involving organisations, are taking time to think and to reconsider their involvement and are renewing their volunteer involvement with associated health benefits.

Working with participants as co-authors helps to ensure the credibility of results in that there was agreement in the themes identified and the conclusions. A limitation of this study lies in the sampling method, as a convenience sample was used and there is only representation from one organisation in each of the four nations.

The paper combines existing knowledge about volunteer involvement of and for older adults.

The purpose of this paper is to explore the experience of a cohort of staff who transferred from a medium-sized Irish pharmaceutical company to a US multinational, while remaining in the same building as their original employers and colleagues. It highlights the role of acknowledging loss when facilitating employee transition and the co-development of a communication and integration strategy in transitioning to a new organisation.

An exploratory qualitative case study captures the experiences of the senior manager responsible for the business unit transition and a cohort of 32 employees who moved to the US multinational. Conversations between the senior manager (author three) and his academic peers (authors one and two) trace the experience of this team as they transitioned to the new organisation.

Insights are offered through the transition journey – from the unofficial partial-acquisition offer through to the due diligence period and onto the subsequent implementation of the communication and integration strategy. Findings exhibit a co-developed a communication and integration strategy, revealing a largely successful initial integration of the team into the new organisation.

The paper offers a first-hand account of the steps taken in a successful employee transition to a new organisation following a partial acquisition. It describes how acknowledging loss is a valuable first step in the transition process, enabled by the design and adoption of a co-created communication and integration strategy.

The purpose of this paper is to unravel the success story of a family business, while engaging with debates in business and management research through the application of corporate strategy frameworks. Implement a structured methodology to evaluate a company’s strategic efforts and explore how businesses historically achieved competitive advantages over time.

This company analysis adopts a longitudinal approach on competitive advantages, moving beyond traditional cross-sectional business to transform static models into dynamic ones. It adheres to Michael Porter’s Value Chain model (1985) and his subsequent revisions (1996, 2001) to explore how competitive advantages emerge and are sustained. Data exploration leverages an extensive archival corporate collection comprising approximately 100,000 documents, enabling a thorough examination of value chain activities through primary and secondary sources.

Chocolates Amatller effectively channelled its competitive advantages through strategic operational areas, including purchasing cocoa at prices below market value, using strong marketing tools such as illustrative collectible cards and posters and implementing skilful financial strategies.

Examine why, when and how a Spanish chocolatier achieved a position of prominence among Spain’s foremost industrial figures by constructing Barcelona’s iconic Casa Amatller.

Drawing primarily on the Japanese context, this study aims to highlight this setting to emphasise the potential for tertiary-level self-access language centres to develop lifelong global citizenship, self-reflection and cross-cultural collaboration.

This inquiry calls on the community of practice approach to account for the shared interests motivating lifelong cross-cultural participation, the quality of social engagement between actors, and the material and cognitive tools called upon to realise global citizenship’s shared enterprise.

As argued here, embracing various cultures and inclusive participation can lead to a broader understanding of global citizenship, avoiding narrow-minded views of globalism through shared knowledge and critical practices. Further, self-access provides a cost-effective, technology-mediated alternative to bilateral student mobility, whereby digital community-building occasions cross-cultural practice that may be extended throughout a learner’s life, irrespective of their financial status or place of study.

This study is one of a select few drawing on the community of practice framework within the context of lifelong global citizenship. Nevertheless, such an approach remains primed for future development. With a social constructivist philosophy in view, the authors suggest complementary qualitative research approaches that highlight the socially situated nature of both disciplines.

This study explores the work practices of managers who increased working from home during the pandemic to determine what, if any, impact there was on the conditions for vertical leadership development.

The project utilized a survey approach. Each of the participants completed an anonymous online questionnaire using Google Forms. The questionnaire included four sections. The first section included informed consent and required participants to agree before completing the questionnaire. Participants provided general demographic information in the second section, including gender, age, race, job title, company size, average project team size and industry. The third section asked if there had been any change in their work location following the pandemic. The last section asked participants about their work practices.

This study demonstrates that managers continued to be engaged in vertical leadership development activities while working from home. It also suggests that managers faced challenges working from home following the COVID-19 pandemic, which were prime vertical leadership development opportunities.

To capitalize on these opportunities, organizations can more intentionally support the development of their remote staff.

This chapter is a retrospective commentary on the efficacy of teaching and learning in a higher education space that embraces the incredible diversity of delivery modes available in the post-Covid-19 era of “Smart Cities.” The current reality of widespread and leading-edge experimentation with online learning necessitates that existing brick-and-mortar institutions reimagine their places as providers of higher education in this new age of digital disruptions that will resonate with all stakeholders a future of endless possibilities. The authors, with four decades between them of practice and field research at leading universities and colleges in Australia, Canada, New Zealand, Singapore, and UAE, advocate an approach to higher education that is personalized for learning effectiveness, industrial operations, and institutional evolution; that is, a higher education that is democratized. They warn that the wasted opportunities of meaningful digital transformation pre-Covid-19 have led to an urgency of transformation at the present time. While randomized control trials continue to be the “elephant in the room”; scholars, leaders, technocrats, and regulators must drive the quest for the growth and relevance of a diversified and learner-driven higher education in the years ahead. The platform of a “smart city” may just be the catalyst for such a radical innovation.

The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).

The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.

First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.

The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.