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Circular economy increasingly attracts the interest of business, policy makers and academia in the search for answers to sustainability challenges. While earlier studies have presented drivers that support the introduction of new business concepts for circular economy, as well as barriers that hinder the rate of innovation in the field, no systematic categorizations of such factors have been brought forward. Drawing on current literature, a framework of drivers and barriers is introduced, including seven distinct areas: environmental, economic, social, political and institutional, technological and informational, supply chain, and organizational factors. The appearance and content of these areas in practice have been examined in four case organizations by conducting thirty-six qualitative, semi-structured interviews. Empirical illustrations of the potential barriers and drivers provide managerial implications for better execution of circular business. ; publishedVersion ; Peer reviewed

A circular economy (CE) requires companies to rethink their value creation and stakeholder relationships. While value creation in a CE business is typically understood from a company-centric perspective, this article utilises stakeholder theory to conceptualise value creation as a relational, systemic activity involving multiple stakeholder relationships. We conduct a case study of the CE business development of a Finnish energy company and offer novel insights by identifying five joint value creation activities: sharing the CE story, co-constructing knowledge for political decision-making, developing the industry, creating local CE ecosystems and refining the business model. Additionally, we define the concept of multidimensional value, which acknowledges multifaceted, subjective stakeholder value expectations and enables the engagement of stakeholders in joint value creation activities. We conclude that the stakeholder relationship perspective on CE business value creation allows for the creation of the synergy necessary to advance CE business and sustainability. ; publishedVersion ; Peer reviewed

Studies contradict whether collaboration between firm tenants in science parks occurs or not. Fifteen firm tenants were interviewed in the Thailand Science Park, north of Bangkok, to understand why firm tenants do not collaborate. We addressed these current, non-collaborative business practices through the lenses of studies of proximity theories. This inductive qualitative study suggests that the set of extant non-collaborative business practices of these firm tenants prevails despite the close geographical proximity. This study recommends addressing these current, non-collaborative business practices by enhancing first the political and then the business proximities. This study is one of the first solely focusing on non-collaboration in business networks. We suggest studying the results of this research further in disciplines related to various industrial territories. ; publishedVersion ; Peer reviewed

Purpose: The study examines how introducing joint municipal arm's length bodies (ALBs) into municipal waste management has influenced the preconditions of democratic governance. Design/methodology/approach: The authors describe and explain the democratic implications of joint municipal agencification by reviewing the perspectives of representative and participative democracy. Through this approach, the authors apply the exit–voice framework developed by Albert Hirschman to highlight the potential roles and rights of citizens. This research includes country case studies of Finland and Norway. The authors analyse and systematize Finnish and Norwegian waste and organizational policies by reviewing national regulatory documents, commentaries and guidance materials to identify the fundamental missions and institutional traditions of the alternative organizational forms of joint ALBs. Findings: The study findings highlight that joint agencification has an adverse effect on the democratic governance of waste management policy and services even though these are public monopoly services. They also demonstrate that all joint municipal ALBs limit the classic elements of representative democracy in general, and that private-law ALBs limit residents' rights to influence and participate. Originality/value: This study contributes to local public management studies by applying Hirschman's theory to comparative reviews of joint agencification and ALBs. It revealed the similarities and differences between the different organizational forms of joint ALBs applied in Finland and Norway. It also demonstrated how the democratic rights of residents depend on how municipalities collaborate. ; publishedVersion ; Peer reviewed

The implementation challenge of ecosystem-based (fisheries) management (EB(F)M) has entailed calls for integrated governance (IG) approaches in the marine field. We arranged an expert workshop to study the preconditions and applicability of IG, and to suggest how IG could be arranged in practice. Focusing on the management of the dioxin problem shared by the herring and salmon fisheries in the Baltic Sea, and using a coupled 'insight network'- SWOT (strengths, weaknesses, opportunities, threats) methodology, we evaluated two scenarios: 1) IG of herring and salmon fisheries to benefit from collaboration between these fisheries that suffer from the same problem, and 2) IG between the fisheries sector and the food/public health sector to incorporate food safety in fisheries governance. Our results demonstrate that a variety of societal, political, institutional, operational, instrumental, and biological factors affect the applicability of IG in marine contexts, and work as preconditions for IG. While societal needs for IG were obvious in our case, as major challenges for it we identified the competing cross-sectoral objectives, path dependencies, and limitations of experts to think and work across fields. The study suggests that establishing an IG framework by adding new aspects upon the current governance structures may be easier to accept and adapt to, than creating new strategic or advisory bodies or other new capacities. Viewing IG as a framework for understanding cross-sectoral issues instead of one that requires a defined level and form of integrated assessment and management may be a way towards social learning, and thereby towards the implementation of more sophisticated, open and broad EB(F)M frameworks. ; publishedVersion ; Peer reviewed

Discussion to date has focused on whether business-style accrual accounting fits the public sector, rather than analysing which alternative options of accrual accounting best serve the needs of public sector stakeholders. This paper looks at what the primary users of government accounting information actually need and describes a new analytical approach that can be used to assess the existing public sector financial accounting standards. The author then presents the most suitable conceptual framework for the public sector. The paper argues that the income statement first approach is better than the balance sheet approach for the public ; publishedVersion ; Peer reviewed

Public sector is under pressure to produce public services efficiently. Open innovation (OI) is seen one problem-oriented solution which in e-governance context has emerged as open government data (OGD) sharing. Though the potential of the OGD is recognized, the link between data and innovation seems self-evident but ambiguous. Therefore, the question of What is the role of private sector in creating economic value from OGD is to build the more comprehensive picture of the possibility of private sector companies to utilize OGD resources to promote their own innovations to obtain business value. The literature review revealed that public sector defines the value of OGD and prefers to govern innovations. It raises the question whether the public sector is willing to divide the control of the data to enable data further use for the commercial value. The identified barriers in OGD and OI need functional systems for creating successful OGD initiatives. ; acceptedVersion ; Peer reviewed

Purpose: The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors. Design/methodology/approach: Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly. Findings: With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance. Originality/value: This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance. ; acceptedVersion ; Peer reviewed

Purpose The purpose of this study is to define and analyse the emergence of collaborative engagement platforms (CEPs) as part of a rising platformisation phenomenon. Contrary to previous literature on engagement platforms (EPs), this study distinguishes between formalised and self-organised EPs and sheds light on collaborative EPs on which heterogeneous actors operate without central control by legislated firm actors. Design/methodology/approach Drawing on institutional work theory, this paper explores the institutional rules, norms and practices involved in the emergence of a new platform. This paper implements a longitudinal case study of a local food network called REKO and explores how engagement practices and institutional work patterns catalysed its emergence during 2013–2020. Findings The findings of this study show that actors engaged within the REKO platform participated in institutional work patterns of disruption, creation and maintenance, which drove the development of the platform and ensured its viability. Research limitations/implications This paper encourages future research to further explore how different types of EPs emerge and function. Practical implications The rise of CEPs pushes the dominant managerial orientation to progress from the management "of" a platform to managing "within" a platform. For managers, this means developing novel practices for engaging and committing a versatile set of actors to nurture open-ended, multi-sided collaboration. Originality/value This study contributes by conceptualising different types of platforms with a particular focus on CEPs and explicating the engagement practices and institutional work patterns that catalyse their emergence. ; publishedVersion ; Peer reviewed

Purpose: Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations. Design/methodology/approach: The authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on the Accounting, Auditing and Accountability Journal (AAAJ) special issue articles. Furthermore, the authors propose an agenda for future research into accounting, performance and accountability for hybrid organisations. Findings: Hybrid organisations can be conceptualised through their approaches to value creation (mixing, compromising and legitimising). This article provides a more detailed understanding of accounting, performance and accountability changes in hybrid organisations. Practical implications: This contribution also has relevant practical implications for actors, such as politicians, managers, professionals, auditors, controllers and accountants, encased in various hybrid organisations, policy contexts and multi-faceted interfaces between public, private and civil society. Originality/value: Hybridity lenses reveal novel connections between different types of hybrid organisations and how they create and enact multiple values. ; publishedVersion ; Peer reviewed

This paper aims to investigate the social innovation process in the innovation ecosystem of the Tampere region, taking the energy sector as an example. It focuses on analysing how responsible research and innovation (RRI) activities are understood by regional stakeholders, particularly regarding how the roles of different actors (universities, public agencies, industry, and citizens) are constituted, and how different actors facilitate social innovation. The research questions are approached by the conceptual framework of Quadruple Helix which is useful for understanding the roles of citizens and interwoven fabric in innovation ecosystems, including social innovation. Empirically, the paper is based on analysing qualitative interviews with 12 stakeholders in the energy sector in Tampere. It is supplemented by analysing national and regional documents related to energy policies and the role of research and universities as well as citizens in sustainable (economic) development. Based on our findings the responsibility in research and innovation activities is not defined by utilising existing conceptual approaches or EU policies, such as RRI. ; publishedVersion ; Peer reviewed

This paper aims to investigate the social innovation process in the innovation ecosystem of the Tampere region, taking the energy sector as an example. It focuses on analysing how responsible research and innovation (RRI) activities are understood by regional stakeholders, particularly regarding how the roles of different actors (universities, public agencies, industry, and citizens) are constituted, and how different actors facilitate social innovation. The research questions are approached by the conceptual framework of Quadruple Helix which is useful for understanding the roles of citizens and interwoven fabric in innovation ecosystems, including social innovation. Empirically, the paper is based on analysing qualitative interviews with 12 stakeholders in the energy sector in Tampere. It is supplemented by analysing national and regional documents related to energy policies and the role of research and universities as well as citizens in sustainable (economic) development. Based on our findings the responsibility in research and innovation activities is not defined by utilising existing conceptual approaches or EU policies, such as RRI. ; publishedVersion ; Peer reviewed

In this chapter, our interest lies in analysing the different powers in recruitment and, particularly, how they are manifested in the new tenure track model in technical fields in Finland. Traditionally, recruitment in higher education has mostly relied on the bureaucratic application of processes and on academics, representing professional power, evaluating academic merit. The new university legislation, granting universities more autonomy in recruiting, has allowed the development of increasingly strategic recruitment models. The novel tenure track recruitment criteria exceed traditional notions of individual merits to include assessments of the strategic visions of universities and departments. We see the use of the tenure track model as a shift both in the recruitment for identity building related to the technical university's strategy and as a shift in using more managerial power in recruitment. We use a case study approach where we look at recruitment in a similar field in two different kinds of universities utilising tenure track, and we examine how bureaucratic, managerial and professional powers are manifested in the processes. The comparisons are used to highlight the powers in the tenure track process in a technical university. ; publishedVersion ; Peer reviewed

Governments and public sector organizations are digitalizing their service provisions to cut costs, improve public administration efficiency, provide better services to citizens and companies, or increase transparency of expenditure and decision-making. Often these attempts are local where each agency, city, municipality, or even a single department develops its own solutions. However, it is difficult to scale these up to broader contexts, e.g., governmental or regional level since they are designed for local needs. From this perspective, top-down initiatives, such as the use of common platforms, may result in more benefits. In this paper, we study a government-initiated platform for citizen-civil servant messaging in eight municipalities, each autonomously making decisions related to their service provision. The municipalities got a shared grant to co-Tailor the platform to save resources and to learn together how to make best out of it and avoid possible problems. We study why this joint endeavor turned out to be difficult by utilizing the windows of opportunity theory as a research lens. We identify different challenges in service co-Tailoring, including dissimilar practices, processes, skills and competencies, and attitudes and goals, and argue that co-Tailoring and co-experimentation necessitates careful planning and consideration of these differences. ; publishedVersion ; Peer reviewed

Abstract A circular economy (CE) is a promising solution to the looming sustainability crisis. Previous research has shown that a systemic transition from a linear economy to a CE requires stakeholder collaboration across all levels of society. Yet, little is known about stakeholder interests in a CE. The purpose of this study is to examine stakeholder interests regarding a sustainable CE in Finland. The data of 26 expert interviews is analyzed with qualitative content analysis. The study contributes to previous CE research by adding a stakeholder perspective in the examination of a sustainable CE. Stakeholder interests are explicated in terms of value-based motivations, expectations and stakes. We coßnclude that the con- sideration of stakeholder interests is relevant for understanding stakeholder collaboration in the CE context. The study shows that the economic, ecological and local social perspectives are emphasized in a sustainable CE. More attention to global social sustainability issues is needed. Research questions: The purpose of our study is to examine stakeholder interests with regard to the sustainable circular economy in Finland. Link to theory: The theoretical framework of the study builds on stakeholder theory, and uses the issue-focused stakeholder approach. We explore stakeholder interests as value-based motivations, expectations and stakes. Thereby, we advance the theoretical and empirical understanding of stake- holder interests and stakeholder collaboration in the context of CE. Phenomenon studied: Stakeholders have a prominent role in promoting the transition to the sustainable CE. This study focuses on a core issue in stakeholder theory: stakeholder interests. In doing so, the study creates knowledge on the nuanced interests and collaboration towards the sustainable CE. Case context: The context of our study is Finland, the northernmost member state of the European Union. Finland provides with an interesting research context as the target of the Finnish government is to make Finland a ...