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This study aims to address the possibility of integrating some elements of the “radical constructivist” approach to management accounting teaching. It answers the following two questions: to what extent should management accounting educators construct a “radical constructivist” foundation to guide active learning? Then, in which ways can management accounting educators use qualitative methods to facilitate “radical constructivist” education?

The study uses a teaching cycle that implements innovative learning elements, e.g. learning from ordinary people, designed following the principles of “radical constructivism”, to engage students with “externalities” at the centre of their knowledge construction. It adopts an ethnographic approach comprising interviews and participant observation for the data collection, followed by the application of qualitative content and narrative analysis of the data.

The study findings and reflections illustrate that the majority of students respond positively to radical constructivist learning if the educators can develop an innovative problem-solving and authentic environment that is close to their real lives. The radical constructivist teaching cycle discussed in this study has challenged the mindsets of the management accounting students as it altered the traditional objectivist academic learning approaches that students were familiar with. Its use of qualitative methods facilitated active learning. Student feedback was sought as part of the qualitative design, which provided a constructive mechanism for the students and educators to learn and unlearn from their mistakes. This process enriched the understanding of learners (students) and educators of successful engagement in radical constructivist management accounting education and provides a base upon which to design future teaching cycles.

The paper provides proof of the ability of accounting educators, as change agents, to apply radical constructivist epistemology combined with multiple qualitative research methods by creating new constructive learning structures and cultures associated with innovative deep-learning tasks in management accounting education.

The aim of this paper is to conceptualise the metamorphosis when radical or large‐scale change occurs in an organisation. Furthermore, a conceptual model is developed which can act as a mechanism for developing further research agendas in this area. There are many methodologies, tools and techniques for developing change at all levels of magnitude in organisations. An example at the large‐scale level of change is Business Process Reengineering. The literature reveals that the transforming element of these methodologies is ill defined and its “black box” effect adds to the mysticism, which surrounds many of these methods. If this transforming element, which results in large‐scale change, can be conceptualised and outlined in a conceptual model, then a means of conducting further research is provided. Also, further definition should enable more successful large‐scale change interventions to be made in organisations. Outlines a conceptual model based on a critique of the literature. The key factors in the model are creativity, vision, benchmarking and information technology.

Austrian economics figures centrally in organizational entrepreneurship research. However, researchers have focussed almost entirely on the Austrian school's “gales of creative destruction” and “entrepreneurial discovery” metaphors, which are rooted in equilibrium assumptions and thus downplay the more subjective and dynamic aspects of entrepreneurship. The purpose of this paper is to question such assumptions, proposing instead a “kaleidic” metaphor drawn from the radical subjectivist strand of Austrian economics. The paper develops, grounds, and enriches the theoretical concepts this metaphor embodies in order to advance the general understanding of entrepreneurship as a radically subjective, disequilibrium phenomenon, as well as the specific knowledge of entrepreneurs’ career and venture experiences. In doing so, the paper highlights creative imagination as a wellspring of entrepreneurship.

The paper employs a case study design to inductively develop the theoretical concepts embodied in the kaleidic metaphor and deductively ground them in the accounts 12 entrepreneurs provided about their career and venture experiences. The paper employs symbolist methods to develop thicker descriptions, generate alternative understandings, and facilitate richer interpretations. Moreover, the paper adopts a reflexive approach in considering the study's implications.

The results suggest the kaleidic metaphor comprises five overarching ideas that resonate, often very strongly, with entrepreneurs.

The study is the first to theoretically develop and empirically ground the ideas the kaleidic metaphor embodies. The paper contributes to a growing body of conceptual work and joins a handful of empirical studies by organizational entrepreneurship scholars using the radical Austrian perspective.

Currently, urban social movement studies pay much attention to the emergence of ‘new’ anti-racist and post-colonial transnational urban protest networks and protest formations. Drawing on ethnographic research, I illustrate such developments with reference to autonomous/anarchist Left-wing urban protest in Vienna during the last decade. I thereby combine (Neo-)Marxist critical urban theory and the discursive and cultural studies' inspired approach of radical democracy. I argue that this perspective on urban protest allows for an integrated analysis of its material and discursive groundings. Such an approach would point to material/ist, spatial and cultural aspects of urban protest politics and could thus be fruitful for further discussion, political analysis and political action.

Representations of time are commonly used to construct narratives in visualisations of data. However, since time is a value-laden concept, and no representation can provide a full, objective account of “temporal reality”, they are also biased and political: reproducing and reinforcing certain views and values at the expense of alternative ones. This conceptual paper aims to explore expressions of temporal bias and politics in data visualisation, along with possibly mitigating user approaches and design strategies.

This study presents a theoretical framework rooted in a sociotechnical view of representations as biased and political, combined with perspectives from critical literacy, radical literacy and critical design. The framework provides a basis for discussion of various types and effects of temporal bias in visualisation. Empirical examples from previous research and public resources illustrate the arguments.

Four types of political effects of temporal bias in visualisations are presented, expressed as limitation of view, disregard of variation, oppression of social groups and misrepresentation of topic and suggest that appropriate critical and radical literacy approaches require users and designers to critique, contextualise, counter and cross beyond expressions of the same. Supporting critical design strategies involve the inclusion of multiple datasets and representations; broad access to flexible tools; and inclusive participation of marginalised groups.

The paper draws attention to a vital, yet little researched problem of temporal representation in visualisations of data. It offers a pioneering bridging of critical literacy, radical literacy and critical design and emphasises mutual rather than contradictory interests of the empirical sciences and humanities.

In this chapter, the approach of radical interactionism is juxtaposed against symbolic interactionism, its older conservative turned rival cousin, to highlight primarily the major differences between them. The five key differences identified are as follows: (1) the major progenitors for symbolic interactionism are Mead and Blumer, while those for radical interactionism are Park and, by default, myself; (2) although radical interactionism presumes that domination and power are always of great importance for understanding human group life, symbolic interactionism assumes that they now have only limited importance for understanding it; (3) radical interactionism makes it mandatory for researchers to examine the role of dominance and power during social interaction, whereas symbolic interactionism makes it only discretionary; (4) while radical interactionism stresses the impact of individuals’ and groups’ unstated assumptions on their interaction with one another, symbolic interactionism de-emphasizes their impact on it; and finally (5) radical interactionism discourages, while symbolic interactionism encourages researchers falling into the trap of linguistic phenomenalism. Thus, unlike radical interactionism, symbolic interactionism facilitates sociologists not only falling prey to linguistic phenomenalism, but also conservative and idealistic biases, while allegedly conducting “value-free research.”

This chapter focuses on the question: What is Humanism? The chapter discusses definitions of Humanism. It synthesises such definitions in order to provide a philosophical understanding of Humanism. This understanding has epistemological, ontological and axiological dimensions. The chapter points out that Humanism is transcultural. Common objections to Humanism are discussed by engaging with the works of the historian Yuval Noah Harari. Based on the general understanding of Humanism, the approach of Radical Humanism is introduced. Radical Humanism is a particular form of Humanism. Its epistemological, ontological and axiological aspects are outlined. The chapter discusses four examples approaches of Radical Humanism (Karl Marx, Erich Fromm, Wang Ruoshui, David Harvey).

Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process innovation changes have been integrated into management control research is limited. This paper contributes to that integration by drawing from institutional adaptive theory of organizational change and process innovation strategies. The paper utilizes a 2 by 2 contingency table that uses two factors: environmental conditions and organizational change/learning strategies, to build a process innovation framework. A combination of these two factors yields four process innovation strategies: mechanistic, organic, organizational development (OD) and organizational transformation (OT).

The four process innovation typologies are applied to characterize innovations in accounting such as activity based costing (ABC). ABC has been discussed as a multi-phased innovation process that provides an environment where both the initiation and the implementation of accounting change can occur. Technical innovation can be successfully initiated as organic innovation that unfolds in a decentralized organization and requires radical change and double loop learning. Implementation occurs best as a mechanistic innovation in a hierarchical organization and involving incremental change and single loop learning. The paper concludes that if ABC is integrated into an OD or OT intervention strategy, the technical and administrative innovation aspects of ABC can be utilized to manage the organization’s operating activities.

The purpose of this paper is to advocate and contribute to a more nuanced and discerning argument when ascribing a democratic role to libraries and activities related to information literacy.

The connections between democracy and libraries as well as between citizenship and information literacy are analysed by using Mouffe’s agonistic pluralism. One example is provided by a recent legislative change (the new Swedish Library Act) and the documents preceding it. A second, more detailed example concerns how information literacy may be conceptualised when related to young women’s sexual and reproductive health. Crucial in both examples are the suggestions of routes to travel that support equality and inclusion for all.

Within an agonistic approach, democracy concerns equality and interest in making efforts to include the less privileged. The inclusion of a democratic aim, directed towards everyone, for libraries in the new Library Act can be argued to emphasise the political role of libraries. A liberal and a radical understanding of information literacy is elaborated, the latter is advocated. Information literacy is also analysed in a non-essentialist manner, as a description of a learning activity, therefore always value-laden.

The agonistic reading of two central concepts in library and information studies, namely, libraries and information literacy is fruitful and shows how the discipline may contribute to strengthen democracy in society both within institutions as libraries and in other settings.

The purpose of this paper is to characterize sustainable development and sustainability as study objects for comparative management theory.

The primary objective of this paper is to characterize sustainable development and sustainability as study objects for comparative management theory.

Analytical dimensions were related to establishing three proposals, which represent possible theoretical routes for characterizing sustainable development and sustainability as study objects for comparative management theory. A framework which illustrates the theoretical route taken to develop these proposals is presented at the end of the theoretical-analytical discussions.

This paper considers that discussion about sustainable development, sustainability and comparative management theory, as interesting themes for organizational studies, lack epistemological clarity and theoretical depth. Such shortcomings are identified based upon the difficulty in identifying ontological postures, epistemological perspectives, dominant paradigms and conceptual approaches that enable greater coherence to analysis of these themes, and also support the undertaking of research that can contribute to enriching proposals related to comparative management theory.

This is an innovative paper as it relates comparative management theory approaches with structural concepts from sustainable development and sustainability developed using contributions from organizational theories, sociological reflections, and political science. The proposed characterization is intended to blaze new and alternative epistemological paths for adding greater rigor to empirical research focussed on the relationship investigated here in a theoretical context.