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The purpose of this research is to explore how an industry is represented in multimodal public media narratives and to explore how this representation subsequently affects the formation of public sense-giving space during a persisting crisis, such as a pandemic. The question asked is: how do the use of multimodality by public service media dynamically shape representations of industry identity during a persisting crisis?

This study made use of a multimodal approach. The verbal and visual media text on the restaurant industry during the COVID-19 pandemic that were published in Finland by the public service media distributor Yle were studied. Data published between March 2020 and March 2022 were analysed. The data consisted of 236 verbal texts, including 263 visuals.

Three narratives were identified– victim, servant and survivor – that construct power relations and depict the identity of the restaurant industry differently. It was argued that multimodal media narratives hold three meaning making functions: sentimentalizing, juxtaposing and nuancing industry characteristics. It was also argued that multimodal public service media narratives have wider implications in possibly shaping the future attractiveness of the industry and organizational members' understanding of their identity.

This research contributes to sensemaking literature in that it explores the role of power – explicitly or implicitly constructed through media narratives during crisis. Furthermore, this research contributes to sensemaking literature in that it shows how narratives take shape multimodally during a continuous crisis, and how this impacts the construction of industry identity.

The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to investigate the learning process during management accounting change. The study aims to expand the domain of management accounting change theory to emphasize the learning-related aspects that can constitute it.

The paper provides an interpretation of management accounting change based on the model of problem management proposed by Kolb (1983) and the theory of experiential learning (Kolb, 1976, 1984). The study is based on a 14-year longitudinal case study (1994‐2007). The case examined can be considered a theory illustration case. Data were obtained from a broad variety of sources including interviews, document analysis and adopting an interventionist approach during the redesign of the costing system.

The paper contributes to two important aspects of management accounting change. First, it becomes apparent that the costing information change was not a discrete event but a process of experience and learning conducted through several iterations of trial-and-error loops that extended over the years. Second, the findings reveal that the learning process can alter management accounting system design in a radical or incremental way according to the learning style of the people involved in the process of change.

Because of the adopted research approach, results could be extended only to other organizations presenting similar characteristics. Several further areas of research are suggested by the findings of this paper. In particular, it would be of interest to investigate the links between learning styles and communication and its effect on management accounting change.

The paper includes implications for the management of learning during management accounting change, to improve the efficiency and effectiveness of this process.

This paper is one response to the call for an interdisciplinary research approach to the management accounting change phenomena using a “method theory” taken from the discipline of management to provide an explanation of the change in management accounting. In respect of the previous literature, it provides two main contributions, namely, the proposal of a model useful both to interpret and manage learning processes; the effect of learning style on management accounting routines change.

This study examines the relationship of positive career shocks and career optimism. The mediating role of career decision-making self-efficacy (CDSE) between positive career shocks and career optimism and the moderating role of consideration of future consequences – immediate (CFC-I) between CDSE and career optimism are checked.

Through cluster sampling, cross-sectional data from 192 professionals of electronic media industry were collected via an electronically administered questionnaire. For preliminary descriptive data analysis, SPSS version 21 was used. SmartPLS version 3.0 was used for testing the proposed hypotheses.

The results showed that positive career shocks have a relationship with career optimism via CDSE. Also, CFC-I moderated the relationship of CDSE and career optimism such that the relationship of CDSE and career optimism was stronger at higher level of CFC-I.

The study provides implications for the career consultants, human resource professionals and senior management of organizations. All these stakeholders can strive to build an inventory of positive career shocks. Also, shifting to a surprised business model of announcing compensations and promotions is another area to work on. The results of this study further suggest disengaging the fresh potential employees in the initial processes of recruitment. Interdepartmental coordination of health and safety department and human resource management department is also a very important implication for this study to highlight the positive aspects of being optimistic.

The study is among the few empirical studies which investigates the relationship between positive career shocks and career optimism via CDSE. Also, in light of the latest call of various empirical works in the domain, this study adds a moderating variable, i.e. CFC-I in predicting career optimism. Furthermore, contrary to the conventional approach of applying students' data on career models, this study tests the proposed career model on data collected from professionals.

The aim of this article is to discuss how age and entrepreneurship interact in the specific case of older (50+) entrepreneurs. Building on theories on entrepreneurship and theories on age and aging, the authors’ focus is on how such entrepreneurs relate to the building and running of a business organization. The authors discuss how entrepreneurship among the elderly plays out and how older entrepreneurs relate to the narratives on both age and entrepreneurship.

This research comprises quantitative as well as qualitative studies. The authors show that qualitative methods that unfold the process over time are necessary and essential to fully understand how and why entrepreneurs start their own business and/or continue to run it at older ages.

The authors find that the choice to become an entrepreneur at the age of 50+ (or to stay as one) is not a goal in itself, becoming an entrepreneur is a means to stay active in the labor market.

The study findings add to entrepreneurship theory by insights on the link between entrepreneurship and the labor market where the authors argue that becoming an entrepreneur at ages 50+ might be more a question of choice of organizational form than a question on a way of living or occupation. The authors also contribute to theories on age by showing that entrepreneurs aged 50+ choose entrepreneurship as a means to be able to stay in the labor market.

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management practices on the organizational performance of small- and medium-scale enterprises.

Data were collected from 45 small-sized and 72 medium-sized firms. Data supported the hypothesized relationships. Construct reliability and validity were established through confirmatory factor analysis. The conceptual model and hypotheses were evaluated by using structural equation modeling.

The results indicate that working capital significantly influenced organizational performance. Capital budget management significantly influenced organizational performance. A non-significant influence of asset management on organizational performance was observed.

The generalizability of the findings will be constrained due to the research’s SMEs focus and cross-sectional data.

The study’s findings will serve as valuable pointers for stakeholders and decision-makers of SMEs in developing well-articulated and proactive financial management systems to ensure competitiveness, sustainability, viability, and financial competencies.

The study adds to the corpus of literature by evidencing empirically that financial management practices significantly influenced SMEs’ performance.

Responding to the call for more research on the consequences of grit, this study aims to examine the relationship between grit and employees’ perceived employability. Drawing on the self-determination theory, the authors hypothesize that job involvement and team member proactivity sequentially mediate the relationship between grit and employability.

A time-lagged research design with a one-month interval was conducted to collect data from three public sector organizations in China (N = 484). The model was tested using confirmatory factor analysis, correlation analysis and the PROCESS bootstrapping program in SPSS25.0 and AMOS21.0 software.

The findings reveal that the positive effect of grit on employability is mediated by job involvement and team member proactivity sequentially.

The authors contribute to the literature on the employability outcomes of grit. It is also one of a few studies that use a job perspective on the grit−employability relationship.