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Sustainable employability is an important goal for individuals and organizations alike. However, scarce knowledge is available on possible cross-lagged relations of resilience among police officers and different aspects of their sustainable employability over time. Based on assumptions of COR theory, the purpose of this paper is to test these relations in a two-wave design.

A total of 532 police officers participated in a time-lagged survey design (time interval of six months) concerning their resilience and relevant aspects, i.e., self-reported vitality, workability and organization-reported individual absenteeism rates. Data were analyzed with structural equation modeling.

Results indicate cross-lagged effects between resilience and vitality with an acceptable model fit. Thus, the level of resilience at T1 affected the level of vitality at T2 and vice versa. In addition, a nearly significant negative effect of vitality on T1 was found on absenteeism on T2.

More measurements over time are needed to test reciprocal relations and possible gain spirals. Different samples are needed to assess generalizability. Cross-lagged effects may indicate a reciprocal relation between resilience and vitality that can be further facilitated.

For example, resilience can be addressed explicitly in training.

This study is the first to test the cross-lagged relations between resilience and indicators of sustainable employability among police officers. It is important to further study this for the sake of both police officers, as well as society as a whole.

The purpose of this paper is to examine the reasons for and outcomes of the rhetoric of disclosures of human capital (HC) management practices and to discuss how disclosures could be changed to be more meaningful and appropriate in practice. Thus, the research question of interest to this paper is “Is the rhetoric of HC disclosure achieved in practice?”

Using a case study approach, the paper utilises content analysis to examine the rhetoric of HC disclosures and the results of HC management practices utilising corporate social responsibility (CSR) reports, newsletters, annual reports, and other publicly available information, with an emphasis on media reports. The case study organisation is Westpac Bank (Australia), chosen because of the transformation in its approach to HC management since 2001 and its reputation as a global leader in CSR practice and reporting.

The paper illustrates how highly exposed HC disclosures are to scrutiny by both internal and external stakeholders and if the rhetoric is not transformed into practice how the disclosures can be used as a weapon by adversarial stakeholders to attack the organisation and/or attempt to change the balance of power between management and employees. It is argued that it could be more beneficial if HC disclosures were to report on the ongoing struggles and conflicts that are inherent in HC management practice, rather than not admitting to or not mentioning them at all, in order to reduce information asymmetry and build trust in the disclosures so that that the disclosures are less likely to be seen as merely rhetorical arguments.

The paper is limited to one particular organisation from which generalisation is not possible. Since the research is undertaken from outside the organisation, and relies largely on secondary data sources, it thus also relies in part on conjecture about the change processes which occurred inside the organisation.

The paper adds to the emerging discussion of how organisations put their HC management rhetoric into practice and whether or not they achieve their intended outcomes.

This study aims to investigate the role of management devices in transformation processes. This was done by analysing how devices persuaded people into actions, resulting in drifts that both led to the creation of a Shared Service Centre (SSC) and transformed it into a cost centre, something resembling an internal joint venture, followed by a profit centre and, finally, a centre of expertise.

A longitudinal case-based approach inspired by Latour’s (2005) ideas on attachments. The aim was to show how links between humans and non-humans in the form of management devices brought about drifts leading to the formation and transformation of a SSC.

Attachments between devices and humans fuelled the formation and transformation of the SSC. Such innovations were revealed to be a series of drifts, which demonstrates that an SSC is not a static object but rather an ever-evolving innovation.

On the basis of Latour (2005), the study reveals how socio–technical constellations are involved in organisational transformation, resulting in a SSC taking on new and unanticipated roles.

The findings facilitate a deeper understanding of the factors that initiate organisational development and transformation in SSCs. In addition, the study identifies the role different devices play in such transformation processes.

This paper contributes to the literature by analysing how a SSC is created and then transformed over time.

This chapter documents how the early request for citizens to participate in health-protective behaviors to quell the spread of the disease became politicized. Health-protective behaviors, such as social distancing and mask wearing, were found to reduce the spread of COVID-19. Yet, despite the evidence that compliance helped control the pandemic’s spread, mask wearing became a politicized symbol during the early stages of the pandemic. Particularly in the United States, bipartisan stances for and against mask wearing developed quickly as conspiracy theories, supported by President Trump, downplayed the seriousness of the pandemic. As vaccines appeared by late 2020, this polarization continued, again with President Trump aiming blame that the release of the vaccine was timed with 2020 election and raising questions with its safety. In comparison, Prime Minister Marin took a pro-science, global approach to Finland’s mandate and vaccine response. Using regression analysis, I examine the growing political divide that occurred between April 2020 and November 2020, highlighting the growth of politicization for both mask wearing and vaccine intention in both the United States and Finland. While analyses from April 2020 show support for the party in power (Republicans for the United States and left-leaning parties for Finland) was not a significant predictor of mask wearing in either country, by November 2020, political party significantly predicted both mask wearing and vaccine intention in both countries. Additionally, other important predictive factors, particularly state/citizen collaborative dimensions, are reviewed and discussed.

The aim of this paper is to understand how many and what intangible assets firms from two different contexts disclose in order to comprehend whether an accounting harmonization is actually reached in practice and what are the eventual hurdles to surmount in order to reach it.

A qualitative and quantitative analysis of the purchase analyses disclosed by the Swedish and Italian listed companies in their financial statements refering to the first year of application of the IFRS3 is conducted.

The main findings are the following. First, firms do not disclose intangible assets in the same way. Second, contracts become a useful tool to make it possible to account for IC. Third, the disclosure of labels shows a variety. Fourth, differences in behavior are seen.

The main limitation is that only a sample of firms (the listed ones in the SSE and MTA/MTAX) that apply IFRS3 is investigated. The main implication is that the disclosing of IC in financial statements is problematic and makes harmonization difficult to achieve. The empirical deepening of these two conclusions represents opportunities for future researchers.

The research is an investigation of the first year of application of a new accounting principle from an inter‐country comparison considering it as an opportunity to disclose more IC and consequently to contribute to the debate about how and what IC should be disclosed.

The purpose of this paper is to propose an integrated framework for intellectual capital disclosure.

The measure, manage and report intellectual capital (MMRIC) methodology is a six‐step process that will enable firms to more accurately describe their intangible assets.

The proposed step‐by‐step process also complements the exploration‐exploitation tension that is highlighted in the knowledge management literature.

This paper provides academic researchers with a comprehensive framework that can be utilized for future empirical studies related to intellectual capital disclosure.

The MMRIC process is a very useful tool for practitioners in that it provides a sequential system that can be followed for intellectual capital disclosure.

Society at large benefits when corporate entities help to reduce risk and volatile market fluctuations by reducing information asymmetry with more comprehensive reporting.

This paper provides an initial theoretical framework that has been developed by integrating the extant literature on intellectual capital disclosure.

The main purpose of this study is to empirically investigate the impact of intellectual capital efficiency on US multinational software companies' performance from 2012 to 2016 by applying data envelopment analysis (DEA).

It adopts a new slacks-based measure (SBM) to obtain a more accurate performance estimation and rank between companies. Regression analysis is used to test the overall IC and each of its elements (Human Capital, Innovation Capital, Process Capital and Customer Capital).

The univariate result shows that multinational companies are more efficient than non-multinational companies. However, the regression result shows that multinationality can hardly explain the firm efficiency of software firms. Another interesting finding is that intellectual capital has a positive and significant impact on software firm performance in the US human capital influences firm efficiency directly. However, when human capital is combined with the other elements of IC, the contribution of human capital becomes less significant. This is because people may think that innovation capital, process capital and customer capital can replace human capital, but it is not. In short, human capital may affect firm efficiency through other elements of IC (innovation capital, process capital and customer capital) as it is the base of other elements.

The results show that multinational companies have higher efficiency scores than non-multinational companies. In addition, Intellectual capital has a positive and significant impact on software firm performance in the US human capital influences firm efficiency directly. However, when human capital is combined with the other elements of IC, the contribution of human capital becomes less significant. This is because people may think that innovation capital, process capital and customer capital can replace human capital, but it is not. In short, human capital may affect firm efficiency through other elements of IC (innovation capital, process capital and customer capital) as it is the base of other elements.

Overall, the study highlights the needs of having intellectual capital and its elements (Human Capital, Innovation Capital, Process Capital and Customer Capital) to increase firm efficiency.

First, the authors use a more comprehensive elements of IC, which are human capital, innovation capital, process capital and customer capital for a better IC measurement. Second, this study makes the first attempt using the DSBM model via DEA to examine the operating efficiency of US multinational software firms.

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation.

A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed.

All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature.

To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.

The objective of this research is to investigate the impact of offering product-linked services on the effectiveness of risk management and, subsequently, on financial performance.

The investigation is based on an empirical analysis employing structural equation modeling (SEM) and cross-industry and multi-country survey data of 307 companies. The theorization is guided by the information processing theory (IPT).

Considering the basic and advanced classification of services, the analysis suggests that only the provision of advanced services influences the effectiveness of risk management. Specifically, the provision of advanced services strengthens the preventive dimension of risk management. Surprisingly, the analysis reveals a negative direct impact of preventive risk management on financial performance. Preventive risk management, however, indirectly enhances financial performance by supporting reactive risk management.

For practitioners, the research suggests a positive impact of servitization in a long term rather than in form of instant financial benefits. The research attempts to highlight the specific role of supply chain risk management (SCRM) through which servitization has a positive impact on financial performance.

Although there are assumptions about both reduction and increase in risk when manufacturers offer services, the extant literature lacks an empirical investigation on the association between servitization and the effectiveness of risk management. This study addresses the stated gap and offers novel insights into the role of SCRM in the performance consequences of servitization.

This paper aims to examine how managers use planning meetings to coordinate their actions in light of an uncertain future. Existing literature suggests that coordination under uncertainty requires a “dynamic” approach to planning, which is often realized in the form of rolling forecasts and frequent cross-functional exchange. Not so much is known, however, about the micro-level process through which coordination is achieved. This paper suggests that a sensemaking perspective and a focus on “planning talk” are particularly helpful to understand how actors come to a shared understanding of an uncertain future, based upon which they can coordinate their actions.

This paper builds upon a qualitative case study in the Austrian production site of an international manufacturing company. Drawing on a sensemaking perspective, the paper analyses monthly held “planning meetings” in which sales and production managers discuss sales forecasts for the coming months and talk about how to align demand and supply.

The authors show how collective sensemaking unfolds in planning meetings and highlight the role that “plausibilization” of expectations, “calculative reasoning” and “filtering” of information play in this process. This case analysis also sheds light on the challenges that such a sensemaking process may be subject to. In particular, this paper finds that competing hierarchical accountabilities may influence the collective sensemaking process and render coordination more challenging.

The paper contributes to the hitherto limited management accounting and control literature on operational planning, especially its coordination function. It also extends the management accounting and control literature that draws on the concept of sensemaking. The study shows how actors involved in planning meetings create a common understanding of the current and future situation and what sensemaking mechanisms facilitate this process. In this respect, this paper is particularly interested in the role that accounting and other types of numbers can play in this context. Furthermore, it theorizes on the conditions that allow managers to overcome concerns with hierarchical accountabilities and enact socializing forms of accountability, which is often necessary to come to agreements on actions to be taken.