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The category captain system (CC) of retailer category management (RCM) is established, accepted, and widely adopted. The paper empirically assesses the application of this system in building collaborations between retailers and their suppliers to generate growth following COVID-19. This study applies service-dominant logic (S-D logic) to RCM and establishes the current ‘practical’ application of the five axioms of S-D logic within the CC system.

The researchers adopted a qualitative research design which examined both category managers and retail buyers currently involved in the CC system, using thematic analysis of transcripts from 25 practitioner participants.

The study reveals service is not a fundamental basis of exchange in the CC system. Value is uniquely, independently, and separately created by the retailer that significantly restricts the scope of the category service eco systems and the opportunity to innovate through value co-creation.

Significant change is required to realise value co-creation and innovation applying S-D logic to RCM. The study indicates there is potential to start this change by the formalisation of wider informal category relationships between non-captain suppliers and retailers through consumer insight technology, and by aligning suppliers and retailers to make more effective and sustainable trading decisions.

The study indicates that certain elements of the CC system proposed by the literature's games-based theoretic models, are not applied in practice. The lived experiences of practitioners suggest informal ways of by-passing the formal system using S-D logic.

This paper aims to contribute to the literature on value creation by examining value within the visual arts market and arguing for a broader, socio-culturally informed view of value creation.

The authors develop an original conceptual framework to model the value co-creation process through which art is legitimised. An illustrative case study of artist Damien Hirst demonstrates the application of this framework.

The findings illustrate how value is co-constructed in the visual arts market, demonstrating a need to understand social relationships as value is dispersed, situational and in-flux.

The authors problematise the view that value emerges as a result of operant resources “producing effects” through working on operand resources. Rather, adopting the socio-cultural approach, the authors demonstrate how value emerges and is co-constructed, negotiated and circulated. The authors establish the need to reconceptualise value as created collaboratively with other actors within industry sectors. The locus of control is, therefore, dispersed. Moreover, power dynamics at play mean that “consumers” are not homogenous; some are more important than others in the valuation process.

This more distributed notion of value blurs boundaries between product and service, producer and consumer, offering a more unified perspective on value co-creation, which can be used in strategic decision-making.

This paper illustrates that value co-creation must be understood in relation to understanding patterns of hierarchy that influence this process.

This chapter investigates the phenomenon of teachers' “entitled attitude” that manifested itself as resistance to change in the midst of a curricular reform in the Indian school context. For teachers long socialized into a teacher-centered culture, the change expected was nothing less than a paradigm shift in the Kuhnian sense. However, conclusions drawn from studies involving cursory surveys and teacher observation pinned the problem to teachers' “entitled attitude,” an unwillingness to exert themselves beyond the minimum level required by school policies. This view reflects a lack of acknowledgement of teachers as persons with values and the capacity to think and feel as potential agents of community practices such as schooling. My study investigates the wider sociocultural historical and political basis of teachers' putative “entitled attitude” informed by Lev Vygotsky's dialectical approach. It accesses the interrelated history of a teacher at a number of levels using the teacher's life history to create the narrative. This “genetic” analysis helps illuminate what the curricular change means to teachers inside out. The findings are used to unravel the nature of support that would help teachers realize their agency and sway them from using entitlement as a compensatory mechanism to deflect change.

Financial analysts act as crucial conduits of information between firms and stakeholders. However, comparatively little is known about how these information intermediaries evaluate the believability and importance of corporate disclosures. We argue that a firm’s level of managerial discretion, or latitude of executive action, acts as a cue for financial analysts, which helps them interpret and respond to voluntary management earnings forecasts. Our study provides strong, robust evidence that financial analysts find management forecasts significantly less believable in low-discretion than in high-discretion environments, and therefore tend to be much less responsive to these forecasts. We also show that managerial discretion is especially impactful on analysts’ responses in those circumstances where analysts are typically most uncertain about how to interpret management forecasts.

This chapter explores economic development and entrepreneurship among Aboriginal¹ people in Canada as a particular instance of Indigenous entrepreneurship and development activity worldwide. In turn, Indigenous entrepreneurship, and the economic development that flows from it, can be considered a particular sub-set of ethnic entrepreneurship. What makes Indigenous entrepreneurship a particular and distinct instance of ethic entrepreneurship is the strong tie between the process and place – the historic lands of the particular Indigenous group involved. With Aboriginal populations there is also often a strong component of “nation-building,” or more correctly re-building. This is in contrast with instances of entrepreneurship associated with ethnic groups that have migrated to new places and are pursuing economic opportunities there in ways that distinguish them from the non-ethnic population.

This paper examines the interaction between changes in governmental accounting, ideology and global capital markets. Based on a historical analysis from the late 1800s to the turn of the 21st century it provides support for the general hypothesis that the strength and support of global capital markets and pro-market ideologies is positively related to the likelihood of the adoption by governments of accounting methods geared toward exposing full costs and total debt. The analysis also illustrates that governments are more likely to use accounting methods that allow for greater flexibility for spending, borrowing and off balance sheet financing during times when global capital markets and pro-market ideologies are in decline.

This paper is concerned with the calibration and validation of a finite‐element model of dry sliding wear in metals. The model is formulated within a Lagrangian framework capable of accounting for large plastic deformations and history‐dependent material behavior. We resort to continuous adaptive meshing as a means of eliminating deformation‐induced element distortion, and of resolving fine features of the wear process such as contact boundary layers. Particular attention is devoted to a generalization of Archard’s law in which the hardness of the soft material is allowed to be a function of temperature. This dependence of hardness on temperature provides a means of capturing the observed experimental transition between severe wear rates at low speeds to mild wear rates at high speeds. Other features of the numerical model include: surface evolution due to wear; finite‐deformation J₂ thermoplasticity; heat generation and diffusion in the bulk; non‐equilibrium heat‐transfer across the contact interface; and frictional contact. The model is validated against a conventional test configuration consisting of a brass pin rubbing against a rotating steel plate.