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Business failure is often described as a Rites of Passage for entrepreneurs. But what does this actually mean? This chapter returns to the original Rites of Passage material, from cultural ethnographers in the early twentieth century. By doing so, the author re-conceptualizes contemporary business failure as the Rites of Business Failure comprising a three-stage transitional process of separation, transition, and incorporation, which has a more socialized and a better understood role in society. Taking a sensemaking perspective, the author portrays the need for greater support for entrepreneurs as they experience business failure and re-establish their life. The author proposes many of the challenges entrepreneurs face over the Rites of Business Failure can be addressed through tailor-made training programs, networks, mentors, and role models which can all be utilized to assist people after the setback of business failure. Theoretically, the chapter contributes to literature on sensemaking and business failure. Practically, it holds implications for policy makers and practicing entrepreneurs.

The traditional view of accounting as something that constrains innovation and conflicts with creativity is giving way to a more contemporary belief that accounting can enable innovation and support the innovative process. This paper aims to examine this evolving relationship between accounting and new product development (NPD) by exploring how interactions between NPD participants at various stages of the NPD process help to achieve the appropriate balance between firmness and flexibility which is necessary for NPD success.

A case study method is adopted. Strong structuration theory (SST) is used to examine the complex interactions that take place between managers at various stages in the NPD process, while the concept of minimal structures is drawn upon to explore how these interactions influence the role of accounting in NPD and help to achieve the desired balance between firmness and flexibility.

The findings of the study reveal that the use of accounting information in NPD is not necessarily prescriptive or normative but is embedded in the everyday interactions taking place throughout the organisation. Formal accounting information, which could be characterised as “push” information, is prepared and presented by the accountant as a formal requirement of NPD, where it is relied upon by the NPD Steering Committee to make stage-gate decisions in the latter stages of the process. This formal accounting information supports the technical structures within the minimal structures framework. Informal accounting information, which could be characterised as “pull” information, is prepared and used by the NPD team to make decisions from the early stages of NPD, often before the formal process has even begun. This information is regarded as a language or given understanding, and is often not even recognised as accounting information by those using it. This type of internalised language formulates the social structures discussed within the minimal structures framework. Together, the formal and informal use of accounting information, and the interactions implicated therein, provides the organisation with the appropriate balance of firmness and flexibility required to effectively govern the NPD process.

The paper contributes to accounting and innovation literature by using SST and minimal structures to explore interpersonal interactions in an NPD context.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

This chapter examines symphysiotomy in twentieth-century Ireland as one example of a systematized obstetric violence that has characterized Ireland’s modern history. Expanding scholarly interpretations of state- and Church-inflicted abuse of women in the twentieth century, this analysis establishes the medical profession as a central actor alongside the twentieth-century state-Church coalition that regulated women’s reproductive lives and engaged in systematic repression. This chapter recognizes that Ireland’s history of reproductive abuse and coercion did not just involve contraception or abortion but also labor and birth experiences. In addition, it offers a more complete and complex interpretation of obstetric violence by highlighting the experiences of married women with wanted pregnancies; almost all research to date focuses on the experiences of unmarried pregnant women or unwanted pregnancies. This examination of symphysiotomy and obstetric violence in Ireland illuminates the ways in which religious, national, and medical power has been mapped on women’s reproductive bodies, particularly in the decades after independence in 1922. It also makes essential links between Ireland’s past and present, demonstrating that a careful analysis of the history of obstetric violence and the religious underpinnings of it are essential in understanding Ireland today. With this research, we also place symphysiotomy within the context of the global reproductive justice movement, asking how a reproductive justice framework – one that links reproductive rights with social justice – can help us interpret obstetric violence and address the wounds of Ireland’s past.

The aim of this study is to better understand service supply chain management by analysing the professional service supply chain in professional service firms (PSFs) and exploring how the high performance work systems (HPWS) influence professional service supply chain performance. In addition, this study seeks to examine the relationship between professional service supply chain performance and the overall organizational performance.

Analysis of PSF suggests a three‐step of professional service supply chain as the clients' requests, partners forming working teams or so‐called team formation and utilization, and delivering of solutions or services to clients. Based on extensive literature review, the authors hypothesize that HPWS have a positive impact on the professional service supply chain performance and the team formation and utilization mediates the link. They also hypothesize the positive link between the professional service supply chain performance and the overall organisational firm performance. Employing survey method, data was collected from 93 accounting firms at two time points. In May 2010 (Time 1), a survey including questions on HPWS, team formation and utilization and professional service supply chain performance were sent out to the managing partners and HR directors in accounting firms based in Ireland. Around one year later (Time 2), another survey measuring firm performance was sent out. This data allowed the authors to establish causal pattern in their results. Hierarchical regression analysis was used to analyse data to test hypotheses.

The results indicate the positive link between HPWS and the professional service supply chain performance. The team formation and utilization mediates the above relationship. In addition, professional service supply chain performance was found to be positively linked to the firm performance.

The present study is limited in terms of sample size, single industry and self‐report data. Future research also needs to examine more mediators or moderators – the mechanisms through which HPWS work on the professional service supply chain.

Firms using higher level of HPWS experience better professional service supply chain performance. Human resource management practices that promote employees' ability, motivation and opportunities which allow teams to be formed more effectively to work with clients enhance organizational performance and higher profit levels. Managers able to effectively adopt and implement these teamwork‐based HR practices and encourage and support employees' collaboration through such practices enhance the firm's professional service supply chain effectiveness and its organisational performance.

The authors' study focuses on the service supply chain management operations within the professional service firms. In doing so, their research answers the call by Ellram et al. for more supply chain management research with respect to the service sector. It addresses a significant research gap identified by Rahman and Wu, namely, “relatively little attention has been given to the service suppliers' perspective”. By linking service supply chain management and human resource management, this study also answers a few calls for more research on the interaction of human resource management and supply chain management, service supply chain and human resource management in professional service firms.

This is one of the few studies to analyse the professional service supply chain management and assess the human resource management and supply chain management link. Moreover, it is the first study which empirically establishes the link between human resource management and professional service supply chain performance in PSFs.

The purpose of this study is to evaluate whether the perceptions of cleanliness and organization of the point of sale, hygiene and training of those who serve the public (service) and healthiness of the products, constitute a base for the perception of the quality of food sold in the street. Studies about development of street food trade have gained relevance in academic debate because of its social and economic significance. Usually, aspects related to sanitary issues are presented, and the factors that influence consumer perception regarding quality of food consumed are less explored. This was the focus of this work. The relationships among possible predecessors – attendance, cleanliness, organization and healthiness – were tested, all acting together, influencing the variable perception of product quality. Competitive models were tested because of theoretical divergences regarding the relationship between quality and healthiness, not yet totally clear in the literature.

A quantitative survey was carried out in the city of Diadema (SP, Brazil), getting 603 respondents, with data and theoretical models analyzed by structural equation modeling.

Results indicated that organization variable is not significant regarding perception of product quality, while attendance and healthiness directly affect this perception. On the other hand, cleanliness influences perceived healthiness and this, in turn, reinforces perception of product quality.

The focus of street food traders should be on clerk cleanliness and politeness (characteristics related to the service) that end up influencing the perception that the consumer develops regarding healthiness (characteristic related to product quality).

Usually research studies on this theme include only aspects related to sanitary and safety issues, and those which focus on consumer perception of food quality cover conventional outlets such as bars and restaurants. There are few ones performed as in this study that analyze street food consumer behavior regarding his/her perception of quality, cleanliness, care received, among others.

The purpose of this paper is to review and generate themes evident in research on primary and post-primary (secondary) school leadership in the Republic of Ireland (Ireland) from 2008 to 2018.

This paper follows the steps of a systematic review and thematic synthesis.

Following the review, six themes are identified and described, summarising the most current school leadership research in Ireland.

Potential future directions of research are identified.

No review of research on school leadership in Ireland is currently available and this is timely given the policy context’s recent focus on school leadership. The steps taken to conduct the review are clearly outlined.

The purpose of this paper is to explore student experiences of learning from mental health service users and carers.

In total, 30 clinical psychology trainees and ex-trainees took part in an online survey (n=21) or focus group (n=9). Responses were analysed using interpretative thematic analysis.

A number of themes were identified. There were two pre-conditions of learning: valuing the teaching and emotional arousal. Participants’ learning experiences were characterised by cognitive and meta-cognitive processes: active learning, reflection, increased attention and vivid memories. Furthermore, participants might have a meta-cognitive experience of having learned something, but being unsure what that something was. Participants reported learning about the lives of service users, about themselves and about the wider societal context for people with mental health difficulties.

In order to facilitate learning students should value the input of service users. This allows them to contain and use the emotional arousal the teaching produces. Furthermore, leaving students with a feeling that something has been learned but not being exactly sure what that has been may facilitate students seeking out further opportunities for service user involvement.

Few studies have explored the process of learning from mental health service users and carers. In the current study, the emotion aroused in participants was primary. Furthermore, a new meta-cognitive experience, namely, the experience of having learned something, but not being sure what has been learned, has been identified.