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Alliances are an important form of cooperation in the contemporary world. Although most of the different alliances have been rigorously studied, one type of alliance has been neglected: a multi-supplier network forcing potential competitors to cooperate. The purpose of this kind of network is to develop and maintain complex technological systems, such as ICT systems for the public sector. The coopetitive nature of the network poses numerous difficulties for productivity. This paper aims to explore how trust-building can mitigate such difficulties.

The data were gathered via 16 semi-structured interviews and analyzed using data-driven content analysis. The respondents were representatives of the private and public sectors in Finland, tasked with building an ICT system for the Finnish Defense Forces in a multi-supplier network.

The paper found that trust-building is influenced by structural and functional factors. For example, roles and responsibilities emerged as an important structural factor, and communication was seen as a crucial functional factor.

The paper identifies factors that have to be managed properly for a multi-supplier network to function effectively and efficiently.

The paper positions the multi-supplier network within the alliance framework. It also contributes to the literature on trust by identifying factors that influence trust-building.

The tourism sector is facing significant challenges due to global climate change. The sector is a major contributor to carbon emissions while at the same time relied upon to drive regional development in Arctic Finland. This paradoxical situation highlights the urgent need for effective mitigation and adaptation policies and governance frameworks for both climate change and tourism. Finland has set one of the world’s most ambitious national climate mitigation targets into a legally binding framework. The state aims to be the first country in the global North to reach carbon neutrality by 2035. The new Climate Change Act 2022 outlines the key requirements for climate change policy planning and related monitoring and defines the national climate objectives. However, the tourism industry’s future growth potential in the Arctic Finland relies heavily on international tourism, which is largely based on the aviation sector. Tourism therefore faces a paradoxical situation for growth thinking in the current climate change policy context. Against this backdrop, this chapter aims to explore the complex issue of sustainable tourism development governance in the context of carbon neutrality policy in Arctic Finland. Specifically, it focusses on the potential contradictions between the role and needs of the tourism sector in regional development policies, and the responsibilities outlined in the Climate Change Act. This ‘wicked problem’ requires careful consideration and innovative solutions to ensure that tourism can continue to drive economic growth while also addressing the challenges of climate change.

Although digital content marketing (DCM) research and industry-wide expenditure is growing very rapidly owing to the positive outcomes associated with this new pull marketing strategy, research has not completely mapped how DCM activities can be optimized in the social media brand community context. This paper seeks to understand how social media DCM activities can be optimized to achieve greater relational and monetary outcomes for different products.

A structural equation modeling procedure was used to analyze 416 survey responses obtained from members of Facebook brand communities in South Africa.

The results reveal that social media DCM consumption motives exert significant differential effects on both relational and monetary marketing outcomes in search and experience product contexts while also demonstrating the mechanism through which social media DCM consumption motives lead to contributing social media engagement behaviors.

The study findings call for the need for firms to understand the motives that drive the consumption of DCM in social media brand communities. Specifically, marketers of search products should deploy more of hedonic contents such as images while simultaneously keeping highly textual DCM to a minimum in Facebook brand communities as this works better for experience products. Finally, more authentic SM-DCM activities that effectively address the authenticity SM-DCM consumption motive can result from the DCM activities of social media opinion leaders and genuine consumer–brand interactions in the context of Facebook brand communities.

This paper broke new grounds in three unique directions in terms of: (1) the relative salience of SM-DCM consumption motives in enhancing WTP and different aspects of SMBE; (2) the contextual influence of product type on SM-DCM activities optimization and (3) the mechanisms that underlie the effects of SM-DCM consumption motives on contributing SMBE in the Facebook brand community context.

The purpose of this study is to characterize construction management research at the interface of explanatory science and design science.

The dual nature of construction management research is analyzed by relating this field of research to natural science, design science and its interface. Research at the interface of explanatory science and design science is characterized by identifying studies published on this interface in high quality construction management journals.

Research at this interface should focus on technological rules developed through testing in practical contexts as in design science as well as grounding in the explanatory sciences. The nature of testing technological rules is highly similar to the replication logic recommended for comparative case studies.

Developing and testing technological rules combines the design science and the explanatory science mode of knowledge production in construction management research, while it also respects some of the methodological differences between the two modes.

Developing and testing technological rules is the common ground on which research in construction management practice and research can meet and reduce the relevance gap between science and the world of practice.

The purpose of this study is to examine the kinds of ad appeals and brand types that contribute to perceived ad–media congruence on Instagram and how such congruence influences consumers’ engagement intentions via the interaction of self-related congruence constructs. Additionally, ad intrusiveness was studied as a mediator of the relationship between ad–media congruence and consumers’ behavioral engagement intention.

An online 2 (Ad appeal: hedonic vs utilitarian) × 2 (Brand type: hedonic vs utilitarian) between-subject experiment was conducted with four versions of mock-up Instagram in-feed native ads.

Results showed that hedonic advertising appeals contributed to ad–media congruence on Instagram, which yielded a lower level of ad intrusiveness and further resulted in higher consumer behavioral engagement intentions. The brand type did not significantly influence participants’ perceptions of ad–media congruence. Moreover, the findings indicate individuals’ brand-self congruence and ad-self congruence were significant moderators in interactions with ad–media congruence in influencing consumers’ behavioral engagement intentions.

Both brand managers and social media providers can leverage this study’s findings to improve ad effectiveness and consumer experiences in their respective social media landscapes. Specifically, knowing what kind of ad is more congruent and less intrusive, as well as how to better tailor targeting strategies in digital media spaces by building higher ad self- and brand self-congruence, can help them achieve persuasive effects when complying with the Federal Trade Commission disclosure guideline.

The current study advances extant literature on native advertising by examining the core characteristic of ad–media congruence and its relation to the key metric of social media marketing success – consumer engagement intentions. The findings also extend the congruence theory by examining the interaction effect of media- and self-related congruence constructs.

The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of “modernisation”, which, in part, means that these public services now are significantly managed, delivered and governed by private and third sector organisations.

The paper employs a literature‐based analysis and critique of public sector accounting articles published in the selected journals from 1992 to 2006. From this, a descriptive meta‐analysis of the characteristics of the research will be discussed. Finally, a conceptual analysis of the selected literature will be used to evaluate the field and address a possible future research agenda.

The descriptive analysis highlights that among the research papers reviewed several interesting patterns emerged concerning public service research. Also, the dominance of Australasia and UK research was noted. The extent of research in different levels of government/jurisdiction indicated that the majority of research was organisationally based. Finally, when the various functional types of accounting are considered, management accounting remained the most researched area of interest.

The paper only considered research within eight selected journals and over the period 1992 to 2006. Therefore, for instance, US mainstream public sector accounting research has not been reviewed.

The main implications of the paper are that “contextual” public service accounting research has a strong tradition and, through the process of reflection and critique of the body of work, several important insights are provided in order to highlight areas for further research and policy development.

The study aims to investigate a possible application of the concepts of individualist and collectivist (I‐C) value traits in inquiries on alcohol drinking norms in different alcohol cultures.

Data from focus group discussions (n=16) with Italian and Finnish adolescents (aged 13‐16) is trialled against some typical dissimilarities featured in the literature on I‐C cultures.

The study shows that the features identified in the I‐C dichotomy regarding personality traits and parental goal for children correlate with some culturally anchored meaning‐making of agency and autonomy emphasized in judgements of correct ways of drinking.

The authors conclude that with certain caveats I‐C dichotomy could indeed be applied more in the cross‐cultural alcohol research.

The purpose of this paper is to investigate how different actors influenced the implementation of an environmental management system (EMS) and a performance measurement system (PMS) in a case company when the systems are eventually integrated. Another purpose is to illustrate how the frameworks of Gibson and Earley and Lovaglia et al. can be utilized to investigate the implementation of different management systems in practice.

This paper is an interpretative case study, which utilizes qualitative methods such as semi‐structured interviews and internal documents.

The results indicate the importance of maintaining a separation between the power and status of an actor in EMS and PMS implementation processes, and the ways in which the power and status of actors in the EMS and PMS implementation differed. The status and role of an actor can change although the power may be static during the implementation of different management systems. Therefore, the paper confirms the classification of Lovaglia et al. and proposes that their classification should be added to the framework of Gibson and Earley.

Earlier accounting studies using the institutional theory framework of Burns and Scapens did not specifically investigate the role of actors, or their power and status in implementing two different management systems. The collective action frameworks of Gibson and Earley and Lovaglia et al. have not been practically utilized before in EMS and PMS studies. Furthermore, EMS and PMS integration studies have usually been normative without empirical case data.

The enabling technologies that emerged from information technology (IT) have had a considerable influence upon the development of marketing tools, and marketing has become digitalized by adopting these technologies over time. The purpose of this paper is to demonstrate the impacts of these enabling technologies on marketing tools in the past and present and to demonstrate their potential future. Furthermore, it provides guidance about the digital transformation occurring in marketing and the need to align of marketing and IT.

This study demonstrates the impact of enabling technologies on the subsequent marketing tools developed through a content analysis of information systems and marketing conference proceedings. It offers a fresh look at marketing's digital transformation over the last 40 years. Moreover, it initially applies the findings to a general digital transformation model from another field to verify its presence in marketing.

This paper identifies four eras within the digital marketing evolution and reveals insights into a potential fifth era. This chronological structure verifies the impact of IT on marketing tools and accordingly the digital transformation within marketing. IT has made digital marketing tools possible in all four digital transformation levers: automation, customer interaction, connectivity and data.

The sequencing of enabling technologies and subsequent marketing tools demonstrates the need to align marketing and IT to design new marketing tools that can be applied to customer interactions and be used to foster marketing control.

This study is the first to apply the digital transformation levers, namely, automation, customer interaction, connectivity and data, to the marketing discipline and contribute new insights by demonstrating the chronological development of digital transformation in marketing.

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.