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Within entrepreneurship literature, the conventional approaches inspired by Schumpeter's “creative destruction” have largely emphasized the role of human cognitive processes to come up with new business ideas. In contemporary studies, however, there is a recent research stream wherein creativity is aestheticized. As a research line of the aesthetic approach, there is an increasing interest for playfulness and other signals of enjoyment that can also stimulate the entrepreneur's creative acts.

This chapter is a reflexion about the liberating and creative role of play in the context of sport entrepreneurship, particularly, in the fitness industry. It aspires to give to the recent development of the sport entrepreneurship field a novel twist by relating it to a theology of play. Drawing on the work of one of the most influential twentieth-century theologians who has approached play theology, Hugo Rahner, we present how his theological approach may be used to widen our understanding of sport entrepreneurship. This theological perspective allows us to develop alternative thoughts based on concepts that transcend the typical rationalist business approach and its instrumental language.

The concept of style is gaining momentum in organizational research. Focussing on its implications for strategy, this paper presents a conceptual and methodological framework to make the notion of style operational and applicable to both research and practice. Style is defined here as a combinatorial, socially situated and semiotic device that can be organized into typologies – recurrent combinations of stylistic dimensions exerting a normative and semiotic function within and across contexts. The empirical analysis, situated in the field of electronic music, considers the music genres and the colour dimension of artists' appearance as components of their style. Results show how coherent style typologies normatively dominate the field and how non-conformist but coherent typologies correspond to superior creative performance. Operating as unifying device, style can transform varied and potentially confounding traits into distinctiveness and shed light on competitive market dynamics that cannot be fully explained via other theoretical constructs.

How can we take multimodalities (the discursive, material, spatial, visual, emotional, embodied, etc.) of institutions seriously? In contemplating the implications of the “multimodal turn” (broadly defined) for institutional inquiry and theory, I first situate it within its intellectual current in the social sciences more broadly. I then use three ethnographic vignettes from Israeli high-tech conferences, all centering on “place” (as a – presumably first and foremost – geographical and material reality) to highlight the shortcomings of a “weak” multimodal approach and the promise of a “strong” one. Finally, I suggest ways to capture multiple modalities within an integrated account and discuss the challenges entailed in an institutional inquiry undertaken to acknowledge, and conceptualize, non-linguistic realities.

Despite increasing interest in business model innovation (BMI), there is only limited scholarship that examines how business model (BM) innovators present and explain their innovations to various stakeholders. As BMI often involves the creation of a new ecosystem, understanding how innovators can gain support of future ecosystem members is important. Based on a longitudinal case study of Salesforce, a pioneer in cloud computing, the authors show how the innovator’s skillful framing to different audiences fosters the emergence of an ecosystem around the new BM. The authors suggest that effective framing constitutes an important strategic process that enables BM innovators to shape new ecosystems due to the performative power of words.

Building on sociological research that examines the allocation of rewards in peer evaluations, we argue that the recognition of cultural producers’ work varies with their status and social distance from the audience members who evaluate them. We study the influence of these two mechanisms within the context of the Norwegian advertising industry. Specifically, we looked at how cultural producers’ status and social distance from jury members affect their chances of being honored in “The Silver Tag” – one of the main digital advertising award contests in Norway – during the period 2003–2010. While our findings provide support for status-based rewards allocation, the positive effects of status may be more circumscribed than previously thought. When accounting for the existence of previous connections between audience members and cultural producers, we find that cultural producers are more or less likely to receive an accolade depending on their degree of separation from the audience members. By exposing network-based determinants of consecrating decisions, and suggesting that the positive effects of status may be more circumscribed than previously thought, our findings shed important light on the social foundations of evaluation and, more broadly, the mechanisms of reward allocation in cultural fields.

For over a decade now, various stakeholders in accounting education have called for the integration of technology competencies in the accounting curriculum (Association to Advance Collegiate Schools of Business (AACSB), 2013, 2018; Accounting Education Change Commission (AECC), 1990; American Institute of Certified Public Accountant (AICPA), 1996; Behn et al., 2012; Lawson et al., 2014; PricewaterhouseCoopers (PWC), 2013). In addition to stakeholder expectations, the inclusion of data analytics as a key area in both the business and accounting accreditation standards of the AACSB signals the urgent need for accounting programs to incorporate data analytics into their accounting curricula. This paper examines the extent of the integration of data analytics in the curricula of accounting programs with separate accounting AACSB accreditation. The paper also identifies possible barriers to integrating data analytics into the accounting curriculum. The results of this study indicate that of the 177 AACSB-accredited accounting programs, 79 (44.6%) offer data analytics courses at either the undergraduate or graduate level or as a special track. The results also indicate that 41 (23.16%) offer data analytics courses in their undergraduate curriculum, 61 (35.88%) at the graduate level, and 12 (6.80%) offer specialized tracks for accounting data analytics. Taken together, the findings indicate an encouraging trend, albeit slow, toward the integration of data analytics into the accounting curriculum.

In recent years professional accountancy bodies (e.g., CPA), accreditation institutions (e.g., AACSB) and employers have steadily raised, and continue to raise expectations regarding the need for accounting graduates to demonstrate skills in data analytics. One of the obstacles accounting instructors face in seeking to implement data analytics, however, is that they need access to ample teaching materials. Unfortunately, there are few such resources available for advanced programming languages such as R. While skills in commonly used applications such as Excel are no doubt needed, employers often take these for granted and incremental value is only added if graduates can demonstrate knowledge in using more advanced data analytics tools for decision-making such as coding in programming languages. This, together with the current dearth of resources available to accounting instructors to teach advanced programming languages is what drives motivation for this chapter. Specifically, we develop an intuitive, two-dimensional framework for incorporating R (a widely used open-source analytics tool with a powerful embedded programming language) into the accounting curriculum. Our model uses complexity as an integrating theme. We incorporate complexity into this framework at the dataset level (simple and complex datasets) and at the analytics task level (simple and complex tasks). We demonstrate two-dimensional framework by drawing on authentic simple and complex datasets as well as simple and complex tasks that could readily be incorporated into the accounting curriculum and ultimately add value to businesses. R script programming code are provided for all our illustrations.