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Assurance and audit are a necessary part of the ecosystem for financial accounting and performance management. We may take it for granted but the role of assurance and audit is crucial in supporting decision-making and enabling the global economy to function. However, if we want the global economy to make decisions differently, so that social and environmental value are factored into decision-making alongside financial value, then we need the same level of scrutiny and confidence in this information as well.

This chapter first outlines a short history and purpose of assurance exploring how important it is for building trust and credibility in information that is used for decision-making. It then explores accountability and how assurance doesn't play as big a role as it should in (social and environmental) impact accounting. Crucially, raising the issue that most people who experience the social and environmental impacts do not have the mechanisms to hold an organisation to account for this impact. This is creating an accountability gap and is leading to increased inequality.

This chapter then briefly outlines the current state of impact assurance including reference to key legislation and frameworks that do exist. This chapter concludes with some recommendations on how the demand for assurance of nonfinancial value can be increased and how it can be improved in terms of accuracy, completeness and most importantly so that it is being provided on behalf of the people (with little or no power) who experience the impacts.

Education has become an important and frequently studied field for neo-institutional scholars. Undoubtedly, some of the oldest and now canonized neo-institutional works were written about education: clearly John Meyer's (1977) work on education as an institution, but also the work of Robert K. Merton (1938/1970) on early modern science. Our work here on global tertiary education intends to add to this now rich body of institutionalist literature on education on both empirical and theoretical grounds by studying cross-national trends in tertiary education.

The purpose of this paper is to determine the readiness factors that are critical to the application and success of lean operating principles in healthcare organizations through a review of relevant literature.

A comprehensive review of literature focussing on lean and lean healthcare was conducted.

Leadership, organizational culture, communication, training, measurement, and reward systems are all commonly attributed readiness factors throughout general change management and lean literature. However, directly related to the successful implementation of lean in healthcare is that a setting is able to authorize a decentralized management style and undertake an end-to-end process view. These can be particularly difficult initiatives for complex organizations such as healthcare settings.

The readiness factors identified are based on a review of the published literature. The external validity of the findings could be enhanced if tested using an empirical study.

The readiness factors identified will enable healthcare practitioners to be better prepared as they begin their lean journeys. Sustainability of the lean initiative will be at stake if these readiness factors are not addressed.

To the best of the knowledge, this is the first paper that provides a consolidated list of key lean readiness factors that can guide practice, as well as future theory and empirical research.

This chapter explores the potential for involving the public in planning healthy urban mobility using a case study of two neighbourhoods in Oxford, UK. We draw specifically on lessons learned from the UK case of a large-scale international study entitled Healthy Urban Mobility (HUM). The HUM project was based on the need to address health inequalities within urban areas by implementing new approaches to planning and health that use novel research methods to encourage active dialogue with a wide range of stakeholders. The two principal objectives of the research were firstly, to understand the impact of everyday (im)mobility on health and wellbeing within different social groups, and secondly, to explore the potential for participatory mobilities planning with local communities to support and develop solutions for healthy urban mobility.

The chapter is organised into six parts. Following the introduction, we highlight the theories behind the need for public participation in urban mobility planning and calls for active dialogue and mutual learning between practitioners and communities for effective action on improving urban health. Then in the third and fourth parts, we provide an overview of the approach to participatory mobilities planning with local communities in the UK as part of the HUM project. In the fifth part, we report the outcomes of the project and critically reflect on the overall approach and lessons learned that may be of use to practitioners and communities. Finally, we conclude with the significance of the study and implications for public participation in planning healthy urban mobility. The research demonstrates the significant potential of participatory methods in transport infrastructure project but also highlights the complexities of public engagement and points to the need for a continual, long-term process to build trust between partners.

The purpose of this paper is to analyze the level and forms of advertising in the French telecommunications sector between 1952 and 2002 in order to understand the transformation of the leading organization in the sector and its succesful adoption of increasingly sophisticated practices. The context of increased market orientation is examined to investigate how such practices emerge.

Extensive historical study of primary source material and secondary sources was conducted to develop acomparison of three eras. For each era, major changes in relation to advertising and promotional practices are identified along with key contextual elements to understand the relative importance of internal or external influences on the adoption of market-oriented practices.

Initially, advertising and promotional practices studied were introduced gradually within the state-run organization (1952–1973). They subsequently became increasingly important and systematic (1974–1985) before finally becoming those of a modern organization (1986–2002) in the competitive sphere. In addition to single institutional messages aimed at either consumer or business markets, more abstract forms of communication were used over time and publicity was increasingly targeted at different segments.The French telecommunications sector was aware of the necessity to engage in advertising and promotional activities prior to the existence of competition in its main consumer market. Adoption of such customer-oriented practices was more pronounced initially in the business segment. Advertising and promotional activities to consumers became increasingly significant as the administration modernized and developed innovative services. This growth in promotion and in its sophistication accelerated within the new competitive environment following deregulation and, in particular, with the growth of the mobile sector. Both the external environment and internal organizational transformations thus need to be taken into account when analyzing growing adoption of advertising and promotion.

This systematic study of the introduction of advertising and promotional practices in the French telecommunications sector highlights how public organizations can introduce practices linked to market orientation. In the organization studied, the fact that increased advertising and promotional activity was driven by organizational transformation in the second of the three eras studied indicates the importance of investigating internal influences and external factors such as competition.

The purpose of this paper is to explore the immediate antecedents of top executives' international expertise commitment. More specifically, the study focuses on the impact of top management characteristics and the international business performance of firms on top management's commitment to developing international expertise in their workforce.

Primary data were collected targeting the top executives of Fortune 500 and INC 500 firms. The final dataset contained responses from 111 top executives.

The results of the study show that top executives' international experience, perceived importance of international business in career progression, and past, present, and future business performance are positively related to international expertise commitment.

The findings provide implications for top management hiring decisions. Organizations embarking on the creation of a workforce with international expertise should consider hiring top executives who possess considerable international experience and who perceive international business as an important component in their career progression.

Organizational researchers have devoted very little research attention to exploring what drives top managers to remain committed to developing/acquiring international expertise. This study attempts to fill the void in the extant literature by exploring the immediate predictors and their relative influence on top executives' international expertise commitment.

The purpose of this paper is to examine the link between board of directors’ roles namely strategy, service and control roles and ambidextrous innovation. This study also aims to determine whether the independence and gender diversity of boards have mediating effects in this relationship.

On the basis of a quantitative approach, the authors conducted a survey on all Tunisian-listed firms. A partial least square method was used to analyze the quantitative data. The authors also conducted semi-structured interviews with a sample of boards’ members of the surveyed firms followed by a thematic analysis of the discourses to discuss the results.

Results revealed that ambidextrous innovation is negatively linked to board’s control role. The outcomes of this research show also that ambidextrous innovation is positively associated with board’s service role and that the gender diversity moderates positively this link. Findings do not indicate a significant relationship between board’s strategy role and ambidextrous innovation but show evidence that the relationship is negatively moderated by independent directors, while positively moderated by gender diversity.

This research sheds light on the effects of Boards’ roles on ambidextrous innovation and the moderating effect of board’s gender diversity and independence as well. This paper addresses the gap in the literature as this thematic has not been studied, offering key insights with regard to corporate governance of companies looking to achieve ambidextrous innovation.

To examine how social media restrict and recreate messages within current interactionist scripts in the Middle East and North Africa (MENA), this study applies a framework of digital reflexivity highlighting stages of information flow. It applies the symbolic interaction concept of emotional events to analyze the self-immolation of Mohamed Bouazizi and the role of social media in disseminating Bouazizi’s act as one catalyst of the MENA citizen uprisings. The role of social media in the “Arab Spring” merits investigation because social media provide opportunities to examine shifting identities, interactions, and actions of citizen activists in the MENA uprisings. This study is important and timely because little symbolic interactionist scholarship exists on MENA identities and social movements, or on crowd interaction and activism outside the West. The nuanced nature of MENA political activism and complex processes of the development of activists’ “mutable” selves (Zurcher, 1977) are fluid and resistant to symbolically defined social roles, interactionist scripts and reflexivity, and public communication practices in a MENA under political and social transition.