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This paper aims to improve the understanding of student readiness for universal design for learning (UDL), thereby reducing a barrier to its adoption by management faculty. It explores how students’ personality (conscientiousness and openness to experience) affects their readiness to embrace UDL and investigate how that relationship is mediated by self-directed learning (SDL).

Analysis uses survey data from students in management courses. From these data are created multi-item constructs and control variables. A mediated regression model that uses bootstrapping to estimate parameters and standard errors generates the results.

The findings were that SDL is strongly related to student readiness for UDL and that SDL fully mediates the relationship between conscientiousness and UDL. Openness to experience, however, directly relates to UDL without any mediation.

This research applies only to one institution and two management courses. The methodology used in this study is limited to one part of the UDL model, which is a measure of student readiness to engage in choice. Future research can extend this model to other courses and institutions and other parts of the UDL model.

These findings provide insight into the student characteristics that enable them to gain empowerment and motivation from the UDL approach. Implementation of UDL in management education may require learning management strategies that accommodate student readiness for UDL. This study makes progress in identifying student characteristics that explain this readiness.

UDL can improve management education by making it more accessible to students with different personalities and learning styles.

This study developed a method for analyzing the applicability of UDL in management education. It also devised and implemented a new survey measure for student readiness for UDL.

The purpose of this paper is to investigate the feasibility of an end-to-end simplified and automated reconstruction pipeline for digital building assets using the design science research approach. Current methods to create digital assets by capturing the state of existing buildings can provide high accuracy but are time-consuming, expensive and difficult.

Using design science research, this research identifies the need for a crowdsourced and cloud-based approach to reconstruct digital building assets. The research then develops and tests a fully functional smartphone application prototype. The proposed end-to-end smartphone workflow begins with data capture and ends with user applications.

The resulting implementation can achieve a realistic three-dimensional (3D) model characterized by different typologies, minimal trade-off in accuracy and low processing costs. By crowdsourcing the images, the proposed approach can reduce costs for asset reconstruction by an estimated 93% compared to manual modeling and 80% compared to locally processed reconstruction algorithms.

The resulting implementation achieves “good enough” reconstruction of as-is 3D models with minimal tradeoffs in accuracy compared to automated approaches and 15× cost savings compared to a manual approach. Potential facility management use cases include the issue and information tracking, 3D mark-up and multi-model configurators.

Through user engagement, development, testing and validation, this work demonstrates the feasibility and impact of a novel crowdsourced and cloud-based approach for the reconstruction of digital building assets.

Burns and Scapens (2000) (B&S hereafter) offered a well-cited framework conceptualising management accounting change. This paper aims to provide a systematic review of how B&S has been used to inform management accounting research and presents an updated framework as a point of departure for future work.

A systematic literature review method is used to ascertain various contexts and designs of B&S-based research. After an extensive examination of citations, 77 journal articles published are identified, described and analysed.

The systematic review shows that the B&S framework has been applied in many contexts, yet its main tenets remain unchallenged. Several researchers have suggested additions and amendments, and this paper synthesises these to an updated framework. Similar theoretical advancements were noted, indicating that future contributions should be grounded in comprehensive reviews of literature.

A limitation is that the analysis is limited to journal articles and the results of the review are contingent on the authors’ reading.

An updated framework is a core contribution, serving as a basis for further advances in the understanding of the complexity of management accounting change/stability. In addition, concrete and fruitful areas for future research are presented.

The aim of this research was to understand how governmental stakeholder engagement facilitates the sustainability of industrial engineering (IE) projects. A model for governmental stakeholder engagement activities is presented.

The authors relied on a single-case study of a mining project in Northern Europe, where a novel collaboration and engagement approach with governmental stakeholders was piloted in the project's front-end phase. The analysis focused on the collaborative practices through which the IE project investor engaged governmental stakeholders during the project's front-end phase and how the engagement contributed to solving challenges in the early planning and permitting process and achieving project plans that balanced economic, social and environmental aspects.

The findings show how four collaborative engagement practices reduced uncertainty and equivocality related to the legal sustainability requirements, enabled the development of sustainable design solutions and overall accelerated the permitting process without compromising the quality of final project plans.

The findings can be used to plan governmental stakeholder engagement and understand related challenges that need to be overcome. The study highlights the need to develop established practices and guidelines for governmental stakeholder engagement.

This study complements prior research on stakeholder engagement and project sustainability by developing an understanding of how governmental stakeholder engagement can be a key mechanism enabling the sustainability of IE project's end product. This research contributes to stakeholder theory by elaborating on a new stakeholder role, intermediary stakeholder.

This study aims to investigate the merits of the unified model of task-specific motivation (UMTM) in predicting transfer of training and to investigate (relationships between) changes in UMTM components over time. In doing so, this study takes the multidimensionality of transfer motivation into account.

The authors collected data among 514 employees of the judiciary who filled in the UMTM questionnaire directly after the training and after three weeks. The data were analyzed by means of structural equation modelling.

The outcomes show that transfer motivation predicts transfer intention and transfer of training over time. Moreover, the study shows that (change in) transfer motivation is predicted by (change in) personal and contextual factors identified by the UMTM as antecedents of motivation.

This study describes the first longitudinal evaluation of the UMTM in the literature and shows its applicability for predicting transfer of training. It is also one of the few studies that investigate transfer motivation multidimensionally and the role it plays for transfer of training. As such, this study informs other transfer of training models about the nature of transfer motivation and how transfer of training could be predicted.

The research problem in this study is how a client (as a project owner) should organise early stakeholder involvement and integration in the front-end phase of a project. This study aims to create normative managerial statements as propositions from the client's perspective and to combine them into a set of activities enabling efficient organisation in the front-end phase of a hospital construction project.

Action design research (ADR) was carried out in a large hospital construction project where the first author acted as an “involved researcher” and the other authors acted as “outside researchers”.

The authors created seven normative managerial propositions that were verified by the case project stakeholders and developed a managerial framework describing the client's essential stakeholder involvement and integration activities in the front-end phase of a hospital construction project based on these propositions. The authors have also depicted the subphases of the front-end phase: value definition phase in the client permanent organisation, value proposition phase in the client Programme Management Office (PMO) and finally development phase in the alliance organisation ending on the final investment decision.

The collaborative contract delivery model enables the early involvement and integration of stakeholders. It has been somewhat surprising to note the extent to which collaborative contracts change the client role in the project front-end. The results offer practical activities for how clients can manage front-end activities in collaborative contracts.

The case project offered a platform to analyse how the collaborative contract delivery model changes the emphasis of activities in the front-end of a project. One of the key benefits of collaborative contracts is that development, design and delivery occur partially in parallel, thereby enabling contributions from production to be included in the design and development. The benefit of having a real-life case under study provides the possibility to triangulate and analyse rich data, however limited by the qualitative case method.

The purpose of the study is to clarify Finnish youth’s attitudes toward entrepreneurship and evaluate both regional and background factors influencing those attitudes.

The authors conducted a survey of 1,497 students aged 15 to 24 years and analyzed the data using descriptive statistical analysis.

The study’s results indicate positive attitudes toward entrepreneurship among the youth. One of the notable findings of the study was the number of students who had already worked as entrepreneurs. The study also revealed background factors that affected entrepreneurial attitudes, such as regional aspects, entrepreneurial background and gender.

The results of this study highlight the importance of regional-level entrepreneurial education activities for increasing the vitality and entrepreneurial intentions within remote areas of Finland. This study suggests to develop new teaching methods to further raise entrepreneurial attitudes and expand gender equal entrepreneurial education programs aimed at promoting entrepreneurship, especially in remote areas.

The study results reveal that the attitudes of young Finnish people toward entrepreneurship seem to be at a more positive levels than indicated by earlier studies. In previous Global Entrepreneurship Monitor studies, researchers evaluated Finnish youth’s attitudes toward entrepreneurship. By contrast, this study’s data was based on the opinions of youth in the region with the youngest population in Finland, and they described the entrepreneurial attitudes of themselves and their peers.

Citizen engagement can promote value creation in urban development projects. This potential stems from the granting of decision-making authority to citizens, labeled citizen enfranchisement in this study. Citizens are focal stakeholders of urban development projects and enfranchisement grants them an explicit say on such projects. Despite this potential for enhanced value creation, there remains limited understanding about how project organizations enfranchise stakeholders in the front end of urban development projects.

In this research, we designed a multiple-case study to analyze two novel citizen engagement processes in Northern-European cities. In these processes, citizens were enfranchised in ideating, designing, and making selections on urban development projects. We followed a multimethod approach to data collection. The collected datasets include document data, interview data and observation data.

Our findings demonstrated a distribution and redistribution of decision-making authority throughout the phases of the citizen engagement processes. Citizens’ voices were amplified throughout the project front end, although episodes of decision-making authority held by the cities took place periodically as well. By granting explicit decision-making authority to citizens, citizen enfranchisement facilitated a more democratic urban development process, promoting value creation.

In contrast to the earlier research, the findings of our study illustrate citizen engagement taking place at so-called higher levels of stakeholder engagement. In particular, our study reveals a granting of de facto decision-making authority to citizens, also known as citizen enfranchisement. These findings contribute to the earlier research on stakeholder engagement in projects, where the influence of stakeholder engagement has often been considered symbolic or limited.

This case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization.

The study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created.

The study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routines associated with the newly created system. A locally created accounting system thus became institutionalized into a wider organizational setting over time. The current study presents findings that explain the routinization of informal accounting activities and the subsequent institutionalization process.

Understanding the potential influence of local action on the organization-wide accounting system may foster the creation of accounting tools that could spread participation and commitment throughout a public sector organization, contributing towards enhancing the enabling effect of an organizational accounting system. When designing a local budgeting system, decoupling it from the organizational system may promote its institutionalization.

Antecedents of informal accounting routines have received little research attention. This study illustrates actions relating to local accounting practice were antecedents of accounting routines and subsequent institutional changes in broader organizational practices in a public sector organization. The study demonstrates how vernacular accounting practice can facilitate the institutionalization process.

Sports marketing and sponsorship research is located at the intersection of behavioral and design research, which means that it analyzes the current world and shapes a future world. This dual focus poses challenges for formulating and testing theories of sports marketing.

This article develops criteria for categorizing theoretical concepts as either behavioral or formed as different ways of expressing ideas of sports marketing research. It emphasizes the need for clear concept categorization for proper operationalization and applies these criteria to selected theoretical concepts of sports marketing and sponsorship research.

The study defines three criteria to categorize theoretical concepts, namely (1) the guiding idea of research, (2) the role of observed variables, and (3) the relationship among observed variables. Applying these criteria to concepts of sports marketing research manifests the relevance of categorizing theoretical concepts as either behavioral or formed to operationalize concepts correctly.

This study is the first in sports marketing to clearly categorize theoretical concepts as either behavioral or formed, and to formulate guidelines on how to differentiate behavioral concepts from formed concepts.