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This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.

Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.

The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.

This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

The study aims to explore the role of frugal and sustainable entrepreneurship in fostering inclusive development. It specifically investigates the role of social entrepreneurs who use innovative approaches to address societal challenges.

The study uses a qualitative approach using a case study based on Gioia method. Content analysis of interviews with the social entrepreneurs and their team members help establish the underlying principles of frugal innovation (FI).

The study highlights how social entrepreneurs use FI principles (re-use, re-purpose, re-combine and rapidity) to address the social needs and promote inclusive development.

The research offers valuable insights for both new and established social entrepreneurs. By showcasing the practical application of the FI principles, the study provides a guiding light for fostering sustainable and inclusive development. Frugal entrepreneurship, with its collaborative nature and ability to maximize limited resources, may emerge as a key strategy for social entrepreneurs to create a more inclusive, secure and sustainable future.

The research breaks new ground by examining the role of frugal and sustainable entrepreneurship in fostering inclusive development. This unique perspective explains how frugal and sustainable practices are tailored and adapted to address localized issues. Furthermore, the use of a case study allowed for the emergence of new themes and insights not anticipated earlier.

Though alternative building technologies (ABTs) have been encouraged to address accessible and affordable issues in low-cost housing (LCH) provision, their adoption is still overwhelmed with encumbrances. The encumbrances that hinder ABT adoption require an in-depth study, especially in developing countries like Nigeria. However, studies regarding ABT and its role in improving Nigeria's LCH to achieve Sustainable Development Goal (SDG) 11 are scarce. This research investigates encumbrances to ABT adoption in Nigeria's LCH provision and suggests feasible measures to prevent or reduce the encumbrances, thereby improving achieving SDG 11 (sustainable cities and communities).

This research utilised qualitative research and adopted a face-to-face interview as the primary data collection. The interviewees comprised ABT practitioners and end users in Nigeria who were chosen by a convenient sampling technique. The study's data were analysed manually through a thematic approach.

This study shows that stakeholders should embrace ABT in LCH provision to improve achieving SDG 11 in Nigeria. Also, it clustered the perceived 20 encumbrances to ABT adoption in LCH provision into government/policymaker, housing developers/building contractors, ABT users and ABT manufacturers-related issues in Nigeria's context. This study suggested mechanisms to mitigate encumbrances to ABT adoption in LCH provision, thereby improving achieving SDG 11.

This research adds to the limited literature by analysing ABT adoption encumbrances in Nigeria's LCH provision, which could assist policy formulation for the uptake of ABT in LCH provision and improve achieving Goal 11.

Access to good menstrual products is a human rights concern. It is essential for normalising the life during menstrual cycles by making available all the resources necessary for managing them. Sustainable menstrual products are the novel products which can improve the women menstrual lifestyles and reduce the discomfort associated with menstruation. However, these products are not readily adopted by the women due to their perception resulting from various factors. Hence, this study aims to figure out these perceptions, which can promote and hinder the adoption of these products.

A survey was conducted for the purpose of data collection. The study uses questionnaire as a research instrument to gain an insight on women health beliefs towards sustainable menstrual products. Data was collected from the women respondents through convenience sampling. Structural equation modelling was applied to analyse the data.

The findings suggest that women with appropriate knowledge had a positive perception towards the sustainable menstrual products, further leading to positive behaviour. It was also noted that marketing efforts through cues to action had an impact on their behavioural patterns. The policymakers and the marketers can focus on such prospects to advocate the use of sustainable menstrual products so that healthcare is improved.

To the best of the authors’ knowledge, this is the first study that provides a comprehensive framework for analysing the impact of women health beliefs towards behaviour of sustainable menstrual products. The study adds meaningful insights to the sustainable menstrual literature.

This chapter reviews literature on hazing and hazing prevention specific to university athletics, with an emphasis on US and Canadian contexts. A synthesis of studies related to the nature and extent of student-athlete hazing and gender, sexuality and hazing is shared followed by a summary of public health-based approaches to hazing prevention and athlete-specific hazing prevention strategies.

In 2020, former Major Junior hockey players filed a lawsuit against the Canadian Hockey League (CHL), its three regional affiliates and each of their teams. The statement of claim (Carcillo v. CHL, 2020) alleges rampant institutionalised and systemic abuse shaped by a toxic environment that enables abuse, discrimination and other harmful conduct to continue. In response, the CHL commissioned an independent review panel (Thériault et al., 2020) to investigate the abuse allegations. The panel concluded that the culture in the CHL has allowed abusive practices to become a cultural norm. The purpose of this chapter is to provide an understanding of player perceptions of hazing in the context of an environment that is typically understood as hypermasculine to the point of enabling abuse and the vitiation of consent. Drawing on a content analysis of affidavits from the Carcillo lawsuit as well as semi-structured qualitative interviews we conducted with former CHL players, we discuss the findings that suggest that CHL teams and leagues have often fostered a culture that can facilitate dangerous hazing practices for which consent is not always authentically obtained.

Expectations regarding the participation of management accountants (MAs) in the promotion of sustainability of multinational enterprises (MNEs) have been poorly realised. This raises the question of whether MAs are invited to join in sustainability promotion or does sustainability not fit the perceived professional role of MAs. We suggest that the development of individual-level engagement of corporate sustainability is required for MAs to start contributing to corporate sustainability.

We utilise the psychological ownership theory to investigate how MAs’ professional role could develop to incorporate advancing sustainability. Our qualitative study is based on 32 interviews conducted in seven local business units of three different technology-oriented MNEs.

We reveal features connected to the professional role of MAs that may impede the activation of the routes to psychological ownership of corporate sustainability, thus undermining their involvement in corporate sustainability enhancement. Moreover, we show that MAs’ own perceptions of their professional role may impede the stimulation of the routes.

From a managerial viewpoint, our study helps readers to understand how the routes to psychological ownership of corporate sustainability could be cultivated in the development of the future role of MAs. It also gives input for MA professional organisations and MA professional education providers to develop conditions that foster sustainability thinking among MAs. Moreover, by integrating the examination of MAs’ professional role with the psychological ownership theory, we broaden the theoretical scene both in management accounting and in business sustainability research.

Scholars highlight the lack of research that explains the mechanisms leading to knowledge sharing, which appears complex and involves many variables. The primary aim of this study is to investigate the direct effect of organizational support for innovation on job crafting behaviors and knowledge sharing. The second objective is to assess the mediating role of job crafting in the relationship between organizational support for innovation and knowledge sharing. The third aim is to compare the direct effects of organizational support for innovation on job crafting behaviors and knowledge sharing between teleworkers and office workers.

Based on an empirical study involving 193 teleworkers and 191 office workers, the structural equation modeling method was employed to examine the direct and indirect effects of organizational support for innovation on knowledge sharing via job crafting behaviors. The comparison between teleworkers and office workers was investigated using a multigroup approach in AMOS software. This research is grounded in the conservation of resources theory and social exchange theory to elucidate these relationships.

The results indicate that organizational support for innovation has a positive influence on job crafting activities, manifested by the increase in structural and social resources, as well as the amplification of work-related challenges. The results also indicate that organizational support for innovation directly promotes knowledge sharing behavior and indirectly through job crafting. Furthermore, the findings reveal that these effects on job crafting and knowledge sharing are stronger among teleworkers compared to office workers.

The study has limitations. Its cross-sectional design does not establish causality, potentially leading to common method variance. However, after implementing many procedural and performing statistical tests, common method variance was not significant in this research. Replicating the study longitudinally would be valuable. Additionally, considering personality traits and technology characteristics in job crafting behaviors would be beneficial. Lastly, the study focuses only on accountants and predates COVID-19, which may impact its findings and generalizability.

The study’s findings underscore the practical significance of supporting innovation and fostering job crafting to enhance knowledge sharing, particularly for remote workers. It highlights that the extent of employees’ engagement in job crafting depends on the level of innovation support provided in their workplace. To mitigate potential negative outcomes such as increased absenteeism, reduced productivity and retention challenges, organizations could benefit from training supervisors to prioritize and encourage job crafting and knowledge sharing behaviors among employees, especially in telework settings. Ensuring alignment between organizational messaging and managerial attitudes is crucial. Without autonomy or flexibility for job crafting, the positive effects of organizational innovation support may be limited.

This study contributes to the literature by demonstrating that job crafting behaviors serves as mechanisms between organizational support for innovation and knowledge sharing. The findings further advance the literature by revealing three psychological and motivational processes that may explain this relationship, particularly when comparing teleworkers to office workers. Our results reveal that the effect of organizational support for innovation on job crafting and knowledge sharing is stronger among workers who telework compared to office workers. This advances the theory of conservation of resources, especially the significance of resource gains, particularly in contexts where employees need resources, such as in telework.

This paper aims to extend insights about the relationship between inter-organizational collaboration and approaches to control from the perspective of decision-makers. We investigate the relationship between approaches to control and intended forms of integration between actors responsible for solving the complex problem of integrated person-centered care for elderly with diverse and significant needs.

The empirical study is based on a content analysis of contractual agreements. We have analyzed a total of 118 collaboration agreements and associative documents between all Swedish regions and municipalities.

The study shows that intended integration is subject to remarkable variation in intended forms of inter-organizational collaboration in this Swedish case. The paper illustrates that decision-makers’ intentions with proposed collaboration in each given context are important for the chosen approach to control. Regardless of intended forms of integration, our study suggests that an imminent soft approach to control is expressed alongside limited signs of hard control. Various forms of intended integration can be managed by the two approaches simultaneously insofar as the agreements appear to have a two-sided purpose.

Our paper proposes an empirically driven taxonomy of intended forms of integration initiatives. The taxonomy provides resources for studies about how collaboration can be managed when it is stipulated by national legislation but local self-governance gives actors considerable freedom to decide on how to organize and manage services. By presenting the taxonomy and relating this to approaches of control, our iterative study builds on and adds to a recent stream of research arguing that the relationship between collaboration and approaches to control may by fuzzier and more complex than originally thought.