bluuebunny/crossref_metadata_2025_split huggingface dataset:
How managerial capabilities of cognitive and behavioural complexity enable dynamic tension between management controls
Authors: Toldbod Thomas , Dumay John 
Published: June 2023

Purpose
Inspired by leadership research, this paper aims to further the literature on management controls (MCs) by highlighting two managerial capabilities that cultivate dynamic tension. More specifically, we explore how countervailing MCs can be designed and used to create a coordinated and adaptable organisation. These capabilities reveal key insights into dynamic tension because they help us to understand the role of managers and why, how and when some companies succeed in creating dynamic tension while others struggle.

Design/methodology/approach
These research objectives are met through a case study on a global manufacturing company called GLOCOMP to preserve anonymity. The authors chose GLOCOMP because it comprises many internal units that must work in a coordinated fashion. However, it is equally important that the units are flexible enough to adapt to their unique local conditions. These two aspirations must be balanced, which necessitates dynamic tension between MCs. Hence, the case provides fertile ground for us to investigate the capabilities that help managers design and use countervailing MCs.

Findings
The empirical setting shows that cognitive and behavioural complexity are the keys to successfully designing and using countervailing loose and tight MCs concurrently. Using MCs that work in opposite directions produces a dynamic tension that helps individual units to coordinate their internal supply chains while adapting to fulfil unique roles within the company.

Originality/value
This paper extends previous research by exploring two specific managerial capabilities that enable dynamic tension – cognitive and behavioural complexity. The authors provide specific insights into how managers can create dynamic tension and, further, by highlighting the specific capabilities that give rise to dynamic tension, the authors outline a procedural perspective where a manager’s capabilities and dynamic tension inform one another. The resulting virtuous circle extends the understanding of the relationship between dynamic tension and managerial expertise beyond what the authors currently know as a linear cause-effect correlation.
Towards a framework for the protection of citizen rights of capital market shareholders: evidence from Iran
Authors: Mohammadi Mohammad Mehdi , Safari Gerayli Mehdi , Shahri Maryam , Valiyan Hasan , Dehdar Farhad 
Published: June 2023

Purpose
The citizen-shareholder approach in the capital market is considered a knowledge-enhancing and emerging concept in financial and accounting offerings. Its reliable background in management and human sciences makes it an essential basis for protecting the interests of shareholders and investors. Shareholders are considered a necessary part of the social platforms that are companies and regulatory institutions in the capital market; beyond being obligated to protect their material and intellectual rights, they are responsible for developing norms and facilitating investment values and gaining trust through mutual interactions based on respect for their interests. The purpose of this paper is to perform interactive qualitative analysis of the requirements for protecting the rights of citizens of capital market shareholders.

Design/methodology/approach
The methodology of the research is mixed, so that in the qualitative part, through content screening, the dimensions related to the protection of the citizen rights of the capital market shareholders were identified through a systematic review of 10 research in the period of 2017–2022. Then, the reliability of the specified dimensions was examined through Delphi analysis; in the quantitative part of the research, the criteria identified through the pairwise comparison matrix were first determined by the level of their relationships to determine based on the pattern of systemic representation of drivers and the consequences of requirements to protect the rights of citizens of capital market shareholders.

Findings
The research results in the qualitative part indicated the existence of 12 primary themes; during the two stages of Delphi analysis, three themes were removed, and a total of nine themes entered the quantitative phase. The results in a quantitative part indicate the creation of specialized and active committees of the board of directors as the primary driver and the reliability and timely disclosure of information in the long term as a systemic consequence.

Originality/value
To the best of the authors’ knowledge, this is the first research that presents the new concept of citizen shareholders to strengthen the requirements of protecting the rights of shareholders in the capital market while developing new theoretical literature.
A novel human-robot skill transfer method for contact-rich manipulation task
Authors: Dong Jiale , Si Weiyong , Yang Chenguang 
Published: June 2023

Purpose
The purpose of this paper is to enhance the robot’s ability to complete multi-step contact tasks in unknown or dynamic environments, as well as the generalization ability of the same task in different environments.

Design/methodology/approach
This paper proposes a framework that combines learning from demonstration (LfD), behavior tree (BT) and broad learning system (BLS). First, the original dynamic motion primitive is modified to have a better generalization ability for representing motion primitives. Then, a BT based on tasks is constructed, which will select appropriate motion primitives according to the environment state and robot ontology state, and then the BLS will generate specific parameters of the motion primitives based on the state. The weights of the BLS can also be optimized after each successful execution.

Findings
The authors carried out the tasks of cleaning the desktop and assembling the shaft hole on Baxter and Elite robots, respectively, and both tasks were successfully completed, which proved the effectiveness of the framework.

Originality/value
This paper proposes a framework that combines LfD, BT and BLS. To the best of the authors’ knowledge, no similar methods were found in other people’s work. Therefore, the authors believe that this work is original.
GRI and materiality: discussions and challenges
Authors: Perera-Aldama Luis 
Published: June 2023

Purpose
This paper aims to offer an overview of key aspects of the journey to develop the Global Reporting Initiative (GRI) Framework and Guidelines, focusing on the Materiality construct. It provides a practitioner’s perspective of several issues related to this construct.

Design/methodology/approach
This commentary is mainly based on publicly available technical documents, the analysis of papers related to the Materiality construct and a contextual review of the evolution of the main features of the GRI Guidelines and Standards.

Findings
This paper discusses the conundrum currently surrounding the Materiality construct and offers some reflections and suggestions about the challenges facing GRI.

Practical implications
Clarification of the Materiality construct could reduce confusion and eventually allow for clear identification and differentiation of the financial and sustainability accounting fields at their interface.

Social implications
Language creates reality; an opportunity has arisen to bring appropriate and distinctive terminology to the sustainability reporting field, bridging the gap between competing logics.

Originality/value
This viewpoint is timely. It contributes a practitioner’s perspective to the current debate on the development of the Materiality construct.
Determinants of water consumption in Thailand: sustainable development of water resources
Authors: Tangworachai Sasipha , Wong Wing-Keung , Lo Fang-Yi 
Published: June 2023

Purpose
Freshwater availability is reducing globally, due to increasing demand with population growth and climate change and is disproportionately impacting developing countries. This study aims to investigate the dynamics of water access and consumption across all regions of Thailand with various characteristics and water systems. Understanding the relationship between institutional, economic and climate variables in Thailand’s water management is important for water scarcity planning. Our paper fills a gap in the literature by examining the determinants of water consumption and exploring potential water management policies.

Design/methodology/approach
The authors empirically analyze the determinants of water consumption in Thailand, including institutional, economic and climate variables. The authors use data sets from both metropolitan and provincial waterworks authorities (PWA), as well as economic and meteorological macro-level data. The authors also adopt an auto-regressive distributed lag (ARDL) model and a Johansen cointegration test to estimate short- and long-run effects of the variables on water consumption.

Findings
The authors confirm a negative relationship between water pricing and consumption and verify a positive relationship between economic growth and water consumption across most regions of Thailand. Furthermore, the authors reveal a clear relationship between climate factors and water consumption and an inverse relationship between income and water consumption in metropolitan area. Findings indicate that authorities, especially PWA, should examine high water use in agriculture and develop regulations to ensure equitable water distribution to sustain economic growth. The authors recommend that water prices are increased within specific income thresholds to prevent impacting low-income families and to secure higher public revenue. In pursuit of environmental sustainability, the authors also recommend increasing public awareness of freshwater scarcity through education programs and investment in water-saving technologies. Differences among regions should be considered when developing water management strategies, which could be monitored through the respective water boards.

Originality/value
This study provides deep insight into the key factors that drive both water prices and water consumption in poor and rich areas. The unique nature of the research indicated that the paper will be of interest to policymakers and the academic community. The findings are relevant for water consumption management in Thailand and other developing countries with similar characteristics.
An internal fit perspective on the relationship between strategic human resource (HR) practices and knowledge-oriented HR practices
Authors: Trivedi Karishma , Srivastava Kailash B.L. 
Published: June 2023

Purpose
This study aims to examine the direct link between strategic human resource practices (SHRPs) and knowledge-oriented human resource practices (KHRPs) to determine their complementarity for promoting knowledge management (KM) activities.

Design/methodology/approach
The authors collected data from 387 employees working in top 20 IT and consulting firms in India through a questionnaire survey. Data is analysed using exploratory factor analysis and regression technique.

Findings
SHRPs have a significant and positive relationship with KHRPs, suggesting SHRPs have a positive predictive capacity for influencing KHRPs. It suggests there needs to be internal alignment between the core human resource (HR) practices and knowledge-based HR activities to promote KM. It shows that core HR practices of hiring, training, job design, performance and compensation management facilitate knowledge sharing and creation through HR practices.

Research limitations/implications
The cross-sectional design limits its ability to reflect cause–effect relationship, and further studies can adopt a longitudinal design. Further research can explore other different HR configurations on KHRP.

Originality/value
The study explored the suitability of core HR practices with knowledge-based HR practices theoretically contributing to the HR configurational internal fit perspective, and KM literature. Practically, it suggests firms to consider core HR practices while designing organizations’ KM strategies. In the context of knowledge-intensive organizations, the study applies the HR configurational fit perspective that purports synergistic relationship among the various HR sub-systems for achieving organizational goals.
ISO management system standards in the light of corporate sustainability: a bibliometric analysis
Authors: Ronalter Louis Maximilian , Poltronieri Camila Fabrício , Gerolamo Mateus Cecilio 
Published: June 2023

PurposeThis work aims to present existing management system standards (MSSs) published by the International Organization for Standardization (ISO) through a bibliometric analysis, thereby outlining their academic research status and highlighting their relation to the Sustainable Development Goals (SDGs) as well as to environmental, social and governance (ESG) themes.Design/methodology/approachThe study firstly retrieves a preliminary set of MSSs standards from ISO and filters it in accordance with certain exclusion/inclusion criteria. Secondly, a bibliometric search is performed in the database Scopus. Thirdly, performance analysis is conducted to quantitatively measure the scientific output in academia, and science mapping of co-occurrences of keywords is applied to identify related topics. Thereby, the standards’ relationships to sustainability are outlined. Eventually, the work discusses future research opportunities.FindingsThe findings reveal that whereas research on MSSs focuses predominantly on only a few standards by now, there are actually numerous further standards that address sustainability-relevant topics, which are getting increasing attention among scholars as measured by the number of publications. Therefore, an action plan for future research is derived. Moreover, the findings support the argument of integrating MSSs to cover a broad range of corporate sustainability issues.Originality/valueThe paper connects the concepts of MSSs and sustainability, an upcoming research branch yet characterized by shortage of academic studies (given that research continues to focus on a few standards such as ISO 9001, ISO 14001 and ISO 45001). The work therefore opens up the line for more in-detail research on less known but nevertheless sustainability-relevant ISO MSSs.
Dietary management of type 2 diabetes mellitus among South Asian immigrants: A mixed‐methods study
Authors: Wan Ching Shan , Rawat Priya , Gulyani Purva , Elmi Yusra , Ng Ashley H. 
Published: June 2023

AbstractAimsThere is a high prevalence of South Asian immigrants in Australia living with type 2 diabetes mellitus, with the dietary management of the condition presenting as a key challenge. However, their current dietary patterns and barriers to diabetes self‐management are unclear. Therefore, this study aims to (i) investigate current dietary patterns and (ii) explore barriers and facilitators to dietary management in this population.MethodsA concurrent mixed‐methods study comprising three 24‐h dietary recalls and a semi‐structured interview for each self‐identified South Asian immigrant adult with diabetes recruited across Victorian primary care clinics and social media to address the aforementioned two aims. Dietary recall data were converted into food groups using Foodworks, and data analysed in SPSS. Qualitative data were thematically analysed using NVivo.ResultsAmong 18 participants recruited, 14, 16 and 17 participants had grain, fruit and dairy intake lower than daily Australian recommendations, respectively. These findings echoed qualitative data that participants viewed diabetes management as reducing carbohydrate intake. Participants reported difficulties incorporating diabetes‐related dietary and lifestyle recommendations into their routine and a lack of knowledge about available organisational support. They mentioned challenges in receiving social support from families and friends and relied on support from health professionals. Facilitators included proficiency in nutrition information label reading and self‐blood glucose monitoring skills.ConclusionEnhancing the accessibility to organisational support, facilitating the adaption of dietary recommendations into individuals' routines, and strengthening support from health professionals are essential components in intervention development to improve diabetes management for South Asians.
Strangers in the city: Spacing and social boundaries among accountants in the global city
Authors: Kamla Rania 
Published: June 2023

AbstractBy conducting in‐depth interviews with 40 migrant and local accountants living and working in Dubai, the paper demonstrates how individual accountants draw on the global city as they make sense of and reconstruct professional identities and social boundaries of inclusion/exclusion. The analysis builds on Zygmunt Bauman's three social spacing processes: cognitive, aesthetic, and moral. The findings from lived experiences show that through cognitive spacing, the construction of other nationality groups of accountants as “strangers” is essential to the construction of participants' professional identities. Boundaries between groups of accountants are constructed in professional spaces (e.g., offices, teams, departments, sectors, firms, senior positions) through stereotype‐based identity work, stigmatizing accountants from different nationalities, as well as constructing cultures and qualifications as suitable or unsuitable for these spaces. In aesthetic spacing, boundaries and identities are constructed around the extent of freedom to be mobile, travel, and live pleasurably. This gives rise to the “tourist” and “vagabond” categories of accountants, constructing boundaries around who should be included/excluded in senior positions, based on the transitional power of their passports. In moral spacing, some accountants reflect and use their agency to transcend and resist boundaries constructed in cognitive and aesthetic spaces. They enact a moral self, where relationships with “stranger” accountants are based on moral responsibility and care for the Other. Attention to spacing processes in the global city demonstrates how individual accountants are active agents in reconstructing inclusion/exclusion boundaries and divisions in the profession. The findings indicate that if we are to foster a more open and inclusive profession, there is a need to consider spatial/spacing dimensions in both the city and the profession.
Did the choice reform in Stockholm change social disparities in use of outpatient health services for children?
Authors: Hjern Anders , Nyberg Christine , Burström Bo 
Published: June 2023

AbstractAimThe aim of this study was to investigate whether the choice reforms in healthcare in Stockholm county in 2008 and 2013 changed the sociodemographic user patterns of outpatient healthcare services for children.MethodsThe study used regional data on healthcare use linked to sociodemographic data from national registers in the total population of children 0–15 years in the Stockholm county. Change in use of healthcare services was analysed in multiple linear regression in a difference in differences approach of socio‐economic indicators.ResultsThe choice reform of 2013 increased children's overall use of specialised care by around 30% until 2017 while primary care use decreased by the same degree. The mean number of physician visits in specialised care for children with severe asthma increased from 3.9 to 5.2 per year. Overall, children in families with low maternal education, low disposable income and a non‐Western background increased their use of specialised care more than children from families with a more privileged socio‐economic situation.ConclusionThere was no indication that the choice reform in Stockholm county increased the social disparities in use of primary and specialised outpatient care for children, rather the opposite.
Predicting successful biologics tapering in patients with inflammatory arthritis: Secondary analyses based on the BIOlogical Dose OPTimisation (BIODOPT) trial
Authors: Uhrenholt Line , Duch Kirsten , Christensen Robin , Dreyer Lene , Hauge Ellen‐Margrethe , Schlemmer Annette , Taylor Peter C. , Kristensen Salome 
Published: June 2023

AbstractAimsTo evaluate predictors for successful biologic tapering among patients with inflammatory arthritis using baseline characteristics from the BIODOPT trial.MethodsAdult patients with rheumatoid arthritis, psoriatic arthritis or axial spondyloarthritis on stable biologic dose and in low disease activity ≥12 months were enrolled. Participants were randomized (2:1) to disease activity‐guided biologic tapering or continuation of baseline biologic. Patients achieving successful tapering reduced their biologic dose by ≥50%, had no protocol deviations and were in low disease activity at 18 months. Modified Poisson regression with robust variance estimator was applied.ResultsIn total, 142 patients were randomized to tapering (n = 95) or control (n = 47). Successful tapering was achieved by 32 and 2%, respectively. Tapering group was the only statistically significant independent predictor for successful tapering, risk ratio (RR): 14.0 (95% confidence interval [CI]: 1.9 to 101.3, P = .009). However, higher Short Form Health Survey 36 mental component summary (SF‐36 MCS) was observed to be a predictor of potential importance, RR: 1.06 (95% CI: 0.99 to 1.13, P = .097). When limiting the analyses to the tapering group only, none of the baseline variables were statistically significant independent predictors but SF‐36 MCS was still considered to be of potential importance, RR: 1.05 (95% CI: 0.99 to 1.12, P = .098).ConclusionSuccessful tapering is a reachable target for 1 in 3 patients with inflammatory arthritis who are interested in reducing their biological therapy. No statistically significant predictors (besides allocation to tapering) were identified. Future research on mental health and tapering is encouraged.