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This study aims to examine the effect of the interplay between national culture and supervisor gender on supervisors’ supportive behaviours towards employees in Europe.

Based on Hofstede’s cultural scores for 34 European countries, two clusters of countries were identified, reflecting two cultural configurations: favouring versus not favouring gender equality (GE). For hypotheses testing, the authors used a sample of 21,335 native employees, obtained from the European Working Conditions Survey.

Women in supervisory positions, compared to men, provided more support to subordinates in terms of respect, recognition, encouraging development and providing feedback. In countries with cultures favouring progress towards GE (small power distance, weak uncertainty avoidance, individualism and indulgence), only respect and recognition were more prevalent. In countries with opposing cultural configurations, other supportive behaviours stood out: coordinating work, providing feedback and helping with work. Furthermore, the impact of supervisor gender on supportive behaviours was influenced by national culture. Gender differences were larger in countries with a culture favouring progress towards GE compared to countries not favouring such progress.

The authors present a pioneering study that delves into national values as they relate to progress towards GE to understand the differences between male and female supervisors in the display of six supportive behaviours towards their subordinates. Their cultural approach nuances some of the predictions of social role theory.

In the twenty-first century, the family has been turning towards a greater plurality of training paths, situations, family and parental arrangements. However, despite changes in legislation, values, representations and practices, the word family remains inexorably associated with the heterosexual bi-parental model. This paper aims to contribute to the knowledge of the family dynamics of non-heterosexual people, mainly concerning the process of transition to parenting, in relation to family changes in Portuguese society. To do so this study aims to analyze four in-depth interviews¹ with young adults, women and men who have a homoconjugality relationship and a project of parenting in mind.

Based on a qualitative methodology the study intends to discuss issues related to the challenge of heteronormativity, equality within the couple, projects and gender representations of parenthood and in particular what it means for the men and women interviewed, to be a father and to be a mother in a same sex couple and how they project themselves as fathers and mothers.

The study discusses all these issues always in relation to the biographical trajectories, the history and life as a couple and the structural and individual resources, such as school and professional qualifications. It also analyzes the main difficulties experienced in revealing their sexuality to the significant others and the difficulties / strategies they anticipate in relation to the parenting project.

The authors conclude that female interviewees show greater independence of a male figure in relation to their parental projects and anticipate less difficulty in their parental skills compared with the gay man interviewed.

To analyze the dynamics of parenting in same-sex couples, this study also points out to the need to construct a model of analysis capable of articulating structural factors, such as job insecurity and heteronormativity, biographies and individual resources and profiles of conjugal interactions.

There are calls for greater regulation of online content related to self-harm and suicide, particularly that which is user-generated. However, the online space is a source of support and advice, including an important sharing of experiences. This study aims to explore what it is about such online content, and how people interact with it, that may confer harm or offer benefit.

The authors undertook a systematic review of the published evidence, using customised searches up to February 2021 in seven databases. The authors included empirical research on the internet or online use and self-harm or suicide content that had been indexed since 2015. The authors undertook a theoretically driven narrative synthesis.

From 4,493 unique records, 87 met our inclusion criteria. The literature is rapidly expanding and not all the evidence is high quality, with very few longitudinal or intervention studies so little evidence to understand possible causal links. Very little content online is classifiable as explicitly harmful or definitively helpful, with responses varying by the individual and immediate context. The authors present a framework that seeks to represent the interplay in online use between the person, the medium, the content and the outcome.

This review highlights that content should not be considered separately to the person accessing it, so online safety means thinking about all users. Blanket removal or unthinking regulation may be more harmful than helpful. A focus on safe browsing is important and tools that limit time and diversify content would support this.

The purpose of this paper is to investigate the practices that start-ups in emerging economies can implement to design circular economy business models and how they can create and capture value from a circular economy business model.

The paper adopts a qualitative case method approach with semi-structured interviews with start-up founder promoters, its employees, its beneficiaries and its customers, conducted in two local Indian start-ups engaged in the manufacture of products and providing services that promote adoption of circular economy principles.

Analysis of the two business models reveals common patterns in building value proposition. The findings suggest that start-up ventures adopt an iterative approach to produce reusable and interlinked products and co-create with customers, vendors and local communities. They adopt mechanisms that can create, deliver and capture value while maintaining economic viability, and thus contribute towards micro- and macro-level benefits.

This study maximizes the depth of the phenomenon under investigation by leveraging case study methodology. Future research opportunities could be found in quantitative studies to increase the generalizability of the findings of this paper.

The paper presents a theoretical model linking the circular business model design and deployment mechanisms that can be used by start-up entrepreneurs desirous of embracing circular economy principles and thus contribute towards environmental, economic and developmental goals in emerging economies.

To accelerate the transition of adoption of circularity principles in emerging markets, start-up ventures could adopt circular business models that contribute towards achieving positive behavioural change. This can be achieved by integrating with different stakeholders in the value network such that they play a vital role in the process of value creation and delivery and benefit from the value captured.

An interdisciplinary approach that integrates the research streams of circular economy, and business model design has been pursued to identify the design and deployment mechanisms adopted in the circular business models of start-ups in real-world emerging economies’ context.

The state of Mato Grosso represents the largest producer and exporter of soybeans in Brazil; given this importance, it was aimed to propose to use the univariate imputation tool for time series, through applications of splines interpolations, in 46 of its municipalities that had missing data in the variables soybean production in thousand tons, production value and soy derivatives in R$ thousand, and also to assess the differences between the observed series and those with imputed values, in each of these municipalities, in these variables.

The proposed methodology was based on the use of the univariate imputation method through the application of cubic spline interpolation in each of the 46 municipalities, for each of the 3 variables. Then, for each municipality, the original series were compared with each observed series plus the values imputed in these variables by the Quenouille test of correlation of time series.

It was observed that, after imputation, all series were compared with those observed and are equal by the Queinouille test in the 46 municipalities analyzed, and the Wilcoxon test also showed equality for the accumulated total of the three variables involved with the production of soybeans. And there were increases of 5.92%, 3.58% and 2.84% for soy production, soy production value and soy derivatives value accumulated in the state after imputation in the 46 municipalities.

The present research and its results facilitate the process of estimates and monitoring the total soy production in the state of Mato Grosso and its municipalities from 1990 to 2018.

The evolution of co-creation reflects a shift from a firm-centric to a user-centric and collaborative approach. The purpose of this study is to explore the benefits of co-creation, its potential drawbacks and implications for the tourism and hospitality industry to help frame the concept’s evolution and understand its importance for customizing and personalizing tourism experiences.

This conceptual study presents a holistic co-creation framework that encompasses various co-creation formats found over time. This study uses bibliometric analysis and thematic analysis powered by artificial intelligence tools as techniques.

Co-creation has transitioned from basic interactions between tourists and providers to sophisticated, technology-driven processes. This paper proposes a future-oriented framework that guides academic research and practical applications, outlining key innovation and sustainable growth areas in the tourism and hospitality sectors, demonstrating how co-creation fosters innovation, enhances consumer engagement and addresses sustainability challenges.

This study offers actionable recommendations for tourism firms to harness co-creation for hyper-personalized services, sustainability and community involvement. This study emphasizes the role of emerging technologies in shaping innovative and inclusive tourism experiences.

This study promotes sustainable and ethical co-creation practices, highlighting the importance of inclusivity, cultural preservation and community empowerment in tourism development.

This reflection based on a bibliometric and artificial intelligence analysis helps to project the future developments of co-creation, raising new areas of research and paths to develop new theories and models to explain co-creation processes and outcomes and successfully integrate co-creation in tourism offers.

共创的演变反映了一种从以企业为中心向以用户为中心和协作性为核心的转变。本研究旨在探讨共创的益处、潜在缺陷及其对旅游与酒店行业的影响, 以帮助框定这一概念的演化过程, 并理解其在定制化和个性化旅游体验中的重要性。

这项概念研究提出了一个整体的共创框架, 其中包含随着时间的推移发现的各种共创形式。它使用人工智能工具支持的文献计量分析和主题分析作为技术。

共创已从游客与服务提供商之间的基本互动发展为由技术推动的复杂流程。本文提出了一个面向未来的框架, 指导学术研究和实际应用, 明确了旅游和酒店行业中关键的创新领域和可持续增长方向, 并展示了共创如何促进创新、提升消费者参与度以及应对可持续发展挑战。

基于文献计量分析和人工智能的反思性研究, 有助于预测共创的未来发展, 确定新的研究领域和路径, 从而开发解释共创过程和结果的新理论和模型, 并成功地将共创整合到旅游产品中。

该研究为旅游企业如何利用共创来实现高度个性化服务、可持续发展和社区参与提供了实际建议。重点强调了新兴技术在塑造创新和包容性旅游体验中的作用。

本研究提倡可持续和伦理共创实践, 强调在旅游发展中包容性、文化保护和社区赋权的重要性。

La evolución de la cocreación refleja el cambio de un enfoque centrado en la empresa a otro centrado en el usuario y en la colaboración. Este estudio explora los beneficios de la cocreación, sus posibles inconvenientes y sus implicaciones para la industria del turismo y la hostelería, con el fin de ayudar a enmarcar la evolución del concepto y comprender su importancia para la personalización y adaptación de las experiencias turísticas.

Este estudio conceptual presenta un marco holístico de cocreación que abarca diversos formatos de cocreación identificados a lo largo del tiempo. Para ello, utiliza como técnicas el análisis bibliométrico y el análisis temático potenciado por herramientas de inteligencia artificial.

La cocreación ha evolucionado de las interacciones básicas entre turistas y proveedores a procesos sofisticados impulsados por la tecnología. El artículo propone un marco orientado al futuro que guía la investigación académica y las aplicaciones prácticas, esbozando áreas clave de innovación y crecimiento sostenible en los sectores del turismo y la hostelería, y demostrando cómo la cocreación fomenta la innovación, mejora la participación de los consumidores y aborda los desafíos de la sostenibilidad.

El estudio ofrece recomendaciones prácticas para que las empresas turísticas aprovechen la cocreación para ofrecer servicios hiperpersonalizados, sostenibilidad y participación de la comunidad. Hace hincapié en el papel de las tecnologías emergentes en la configuración de experiencias turísticas innovadoras e inclusivas.

La investigación promueve prácticas de cocreación sostenibles y éticas, subrayando la importancia de la inclusión, la preservación cultural y el empoderamiento de la comunidad en el desarrollo turístico.

Esta reflexión, basada en un análisis bibliométrico y de inteligencia artificial, ayuda a proyectar los futuros desarrollos de la cocreación, identificando nuevas áreas de investigación y vías para desarrollar nuevas teorías y modelos que expliquen los procesos y resultados de la cocreación e integren con éxito la cocreación en las ofertas turísticas.

The case is structured to achieve the following learning objectives: ■ to assess how an intuitive response to social need can be complemented with a methodical approach to social entrepreneurship; ■ to analyse the importance of business model canvas from the social sector lens; ■ to evaluate the value created by a small NPO 17000 ft Foundation; ■ to analyse the core elements of a business model for success in the social sector; and ■ to assess and evaluate the options for an early-stage NPO to engage in scaling for a systemic impact.

17000 ft Foundation (hereafter referred to as 17000 ft) is a not-for-profit (NPO) organisation incepted in 2012 by Sujata Sahu, with the objective of supporting education of children living at high altitudes in remote villages of Ladakh, India. It is an effort that contributes toward objectives of clause 6.1 on educational inclusivity in the new National Education Policy 2020 of India. The case study is set in the context of Indian education, with all its challenges. It describes how Sujata Sahu was motivated to start the Foundation and how it developed to become a complex organisation working on different education-related projects simultaneously. The Foundation’s business model is interesting and unique. It leverages digital technologies to develop a network of interconnected activities, involves local communities and uses an extensive network of different kinds of stakeholders to impact a change in the quality of education in government schools in these remote villages. The case provides a solid basis for the discussion of the vital role of NPOs such as 17000 ft (in emerging economy) which is creating social and economic value for the remote villages of Ladakh, India. The new NEP 2020 argues for equity and inclusivity in education for all, but it failed to provide a blueprint for the implementation process. On the other hand, 17000 ft with its small team was invested and experimental in its approach. It had been working on the same cause of educational inclusivity. They had piloted a quality education business model for the harshest and remote Indian terrains and proven its positive impact. What were some of the core elements that had led them to success so far? The announcement of NEP 2020 provided a new ray of hope. How could they contribute and work together with the government to impact inclusive education and development in India? What collaborative mechanisms could possibly help them replicate their proven business model across the 1,000 schools of Ladakh and beyond? How could they scale for a systemic impact? After all, a nation as big as India required multiple strategies and multiple stakeholders from NPOs, private companies, government agencies, educational institutions, etc. to work collaboratively to bridge the inclusion and equity gaps in education.

The case can be used in graduate and executive education courses in entrepreneurship and strategic management. It can also be used for executive sessions at incubation centres for NPO start-ups and is aimed at early-phase social entrepreneurs.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

The learning outcomes of this paper is as follows: to explain the importance of rationalizing business operations to achieve efficiencies. To explain the importance of constantly re-inventing the product portfolio and the business for the survival and growth of the business. To discuss the use of product-market expansion strategies as used by businesses for growth and sustainability. To evaluate the internal challenges faced by a company as they adopt business strategies for business growth. To discuss a firm’s strategy to exploit significant opportunities in an evolving business environment.

Panasonic Life Solutions India Limited (PLSIND) an electrical products company with operations in India – an emerging market has set a Vision 2022 to achieve INR 69.21bn revenue target by the year 2022. PLSIND is marketed through the distributor business to consumer sales channel. To achieve the new growth targets, it was imperative for them to expand the product portfolio and explore marketing through the new business to business (B2B) and business to government (B2G) sales channels. Dinesh Aggarwal the Joint Managing Director of PLSIND was tasked with this responsibility. Both propositions depicted attractive business potential but at the same time came with additional risks of a longer sales/revenue cycle. PLSIND to a certain extent had ventured into new business projects with the launch of home automation, solar solutions for industries and smart street lighting business projects. In 2019, they also made a modest beginning by achieving revenues of INR 3.4bnn (constituting 10% of their aggregate revenues of INR 34bn) from B2B/B2G sales channels. Aggarwal believed that this was a good beginning. However, to achieve 2022 growth targets, they had to aggressively move forward with the new business strategy. Aggarwal had to work with the management team to gain acceptance and then to manage these additional risks for growth that came with this new business strategy. How could he win the confidence of the management team? How could he best reorganize the business teams and processes internally to enhance the required operational efficiencies for business growth?

This case is designed for business students at the MBA or executive MBA level courses.

Teaching notes are available for educators only.

CSS 11: Strategy.

This paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the development of accounting devices. It aims to shed light on whether and how these dialogues can affect the construction of meanings around the devices, thereby influencing the course of interventionist research (IVR) projects.

This study presents a reflective analysis (both in itinere and ex-post) of an IVR project conducted by one of the authors within a healthcare organisation. It draws on a dialogical perspective to delve into the conversations between the author and the organisation's chief executive officer (CEO) during one-to-one meetings for developing a new strategic dashboard.

The findings show that a lack of alignment between the images invoked by verbal forms and the device representations can hinder accounting IVR projects. Obstacles can be overcome when the researcher, by acting upon verbal forms and device representations that mutually reinforce each other, shapes the practitioner's expectations creating shared meanings around the device. This occurs during face-to-face interactions in which the researcher recognises the trialogue with the practitioner and the device, thereby affecting the practitioner's mode of engagement.

This paper contributes to improving the understanding of how researchers can affect practitioners' conceptualisation of accounting devices through the real-time experience of face-to-face dialogues. In doing so, it sheds light on the potential for IVR in MA to embrace a dialogical perspective. The paper also contributes more broadly to studies on the relationship between verbal and written accounting forms.