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The purpose of this paper is to further the understanding of how the transfer and adoption of headquarters (HQ)-mandated work practices are shaped by ongoing struggles among the multiple actors of a subsidiary. This paper suggests an alternative perspective for theorizing and researching the management practices and structures that emerge in the face of HQ demands for divergent practice change in subsidiaries, namely, a theory of practice approach.

The paper reports the findings of an ethnographic field study in a UK subsidiary of a multinational corporation based in Denmark.

The study provides a relevant contribution by demonstrating how the degree of adoption of alternative, HQ-mandated work systems undergoes dramatic changes over time due to socially dynamic negotiations and struggles between interest groups in a subsidiary.

A practice theoretical approach unveils the underlying social micro-dynamics that shape the degree to which employees in subsidiaries “internalize”, actively sustain or disrupt divergent practices representing a given contextual rationale.

The practice perspective provides a way for understanding how the practices and rationales that emerge locally in response to HQ-demands are under ongoing (re)reconstruction. It responds to calls for research on why and how contextual rationales, institutional or cultural features, actively are made salient, polarized or convergent, in conflictual practice transfer processes due to local contingencies.

The purpose of this paper is to explore adaptable Buddhist teachings in economic circumstances, and provide a firm theoretical foundation for a possible Buddhist management approach. It aims to show that the application of Buddhist practical wisdom is contributing to achieve more beneficial economic outcome and management practices.

The paper is overviewing the Buddhist teachings, which aims at the cessation of suffering. It emphasizes tenets influencing right livelihood and economic practice. Further it investigates the mainstream economic system and Buddhist economics. It compares the two economic approaches by making parallel constructions of them, and reveals the foundation of a new management approach stem from the Buddhist view of economic affairs.

The application of the Buddhist values of mindfulness, non-harming and compassion in management practice serves adequate solutions to the most pressing issues of economics, since it is inherently fair, just and economically efficient. It allows an individually-, socially- and environmentally friendly management praxis by employing a minimizing framework.

The evidence that doing business in the Buddhist way is economically efficient is the foundation of an alternative management practice. Thus, managers and entrepreneurs are encouraged to employ a Buddhist way for management.

Applying Buddhist teachings to economics alleviates the most pressing problems of the society. It contributes to equality, justice and the cessation of poverty by ensuring basic necessities to people.

The paper sets up a parallel investigation of Buddhism, mainstream economics, and Buddhist economics by making a parallel model of them. It contrasts neoclassical economics with Buddhist economics, and ensures a firm foundation for Buddhist management approaches.

An action is utilitarian when it is both useful and practical. This paper aims to examine a number of traditional information security management practices to ascertain their utility. That analysis is performed according to the particular set of challenges and requirements experienced by very large organizations. Examples of such organizations include multinational corporations, the governments of large nations and global investment banks.

The author performs a gap analysis of a number of security management practices. The examination is focused on the question of whether these practices are both useful and practical when used within very large organizations.

The author identifies a number of information security management practices that are considered to be “best practice” in the general case but that are suboptimal at the margin represented by very large organizations. A number of alternative management practices are proposed that compensate for the identified weaknesses.

Quoting from the conclusion of the paper: We have seen in our analysis within this paper that some best practices can experience what economists refer to as diminishing marginal utility. As the target organization drifts from the typical use-case the amount of value-added declines and can potentially enter negative territory. We have also examined the degree of innovation in the practice of security management and the extent to which the literature can support practical, real-world activities. In both the areas, we have identified a number of opportunities to perform further work.

The establishment of new plants in greenfield sites is a strategic organisational initiative providing the opportunity to develop alternative systems of staff values and beliefs which may be more appropriate for capitalising on external product market opportunities. Explores whether an alternative organisational culture can be established at a greenfield site within a New Zealand food processing plant. This case organisation utilised the provisions of the Employment Contracts Act 1991 to establish alternative employment conditions in the greenfield site to those of its brownfield site. A comparative analysis was made utilising quantitative organisational culture data from Human Synergistic’s Organisation Culture Inventory. The data reveal the similarities and differences between the greenfield and brownfield sites and provide the basis for discussion of whether culture can be managed through the mechanism of a greenfield site. Critical elements in creating a desired culture are identified.

The purpose of this paper is to present alternative management practice methods for the cultural heritage sector apart from the traditional public support model. These alternatives rely on sponsorship and patronage as well as the newer and more innovative public-private partnership (PPP).

The paper is organized in two conceptual sections based on a literature review. The first section presents and compares two closely associated business strategy forms that are increasingly becoming popular within companies: sponsorship and patronage. These strategies are analyzed to show their advantages and disadvantages and are assessed based on their best uses in terms of the benefits from their implementation to all stakeholders involved (benefactors, recipients and the public) and, more particularly, to the benefactor’s company communication policy. The second section analyzes the PPP as a newer innovative practice in the cultural heritage sector, a recent development that has great potential, especially during an economic crisis where public funds are reduced, which risks the future recovery and proper maintenance of sites.

In the paper, the authors stressed that sponsorship, patronage and PPP are not merely alternative ways of primarily obtaining government funding for the cultural heritage sector but are also new strategic management practices that, when properly performed, will not only preserve and improve the sector but also allow more value to be distributed among all stakeholders.

Although the topic of PPP is treated fairly in the scientific literature, especially with regard to infrastructure, there are few cases of the application of this model to cultural heritage management.

SMEs are both users of marketing research and subjects of market research. There is clear evidence that the decision processes in such firms often render the products/services designed for medium and large firms inappropriate. One of the major suppliers of services to the small firms sector is the business support infrastructure. This includes agencies associated with business start‐up/expansion and their management consultancy services concerning marketing, finance, insurance and risk management etc. This paper considers the value of using in‐depth qualitative research to establish the unique features of business support required by small firms. In addition to a review of recent studies that have adopted ethnographic, repertory grid and cognitive mapping qualitative approaches in this context, the paper presents the results from a specific study where the repertory grid procedure was used to establish the risk management practices of high technology small firms. Conclusions are drawn concerning the strengths and limitations of qualitative market research in designing SME training/development support.

Agile is the umbrella term for a family of management practices, which include Scrum, Kanban, and Lean. To investigate Agile management as it was being practiced in large firms, in 2015 Scrum Alliance, whose mission is “to transform the world of work,” launched a Learning Consortium for the Creative Economy (LC), composed of a group of firms that included Microsoft, Ericsson, Magna International, Riot Games and others.

The group conducted site visits to learn from each other’s experiences with Agile. The questions to be explored included: To what extent are Agile management practices in fact occurring at scale in old and new firms? How effective are these management practices? Is it possible for the whole firm, particularly older firms with entrenched bureaucratic cultures, to become Agile?

The LC found that Agile management is already taking hold in large-scale implementations in both new and old firms. The LC observed that some firms were implementing Agile for large-scale, complex business challenges in areas beyond software, including operations where reliability is an issue.

Agile was seen as a different way of understanding and acting in the world. The successful firms were “being Agile,” not merely “doing Agile” within their existing management framework.

In the world of Agile management, delivering value to customers is the goal of every individual in the organization. Profits are seen as the result, not the goal. The Learning consortium sites visit offer managers an opportunity to study this philosophy in practice.

This research investigates the impact of managerial practices implemented by Italian school principals on students' outcomes, using micro-data provided by the National Evaluation Committee for Education (INVALSI) for 2013/14 school year.

Employing an educational production function, the authors regress a set of student and school's characteristics, enriched by information from a questionnaire filled by school principals to estimate student's score at grade 8 (last year of junior secondary school), also taking into account student's prior achievement (at grade 6 – first year of junior secondary school).

Indicators about managerial practices have positive coefficients, but low statistical significance. Stronger associations between management variables and test scores are detected for low-SES schools.

The research presented here is particularly innovative in the Italian context, where little evidence exists about the impact of managerial skills in education, though institutional reforms are leading towards a strengthening of school principal's leadership role. In this paper, the authors move a first step by describing managerial practices and their diffusion in different schools and geographical areas within the country. The authors focus the attention on the role of managerial practices (what principals do) and not on the managerial skills (what principals are able to do).

Believing that the goal of maximizing shareholder value as reflected in the stock price and the management methods of hierarchical bureaucracy combine to cripple the capacity of the firm to innovate, the author offers a new management model.

Assuming that the goal of the change process is to foster continuous innovation of products and processes to serve customer needs, the author lays out a roadmap for leaders seeking to move beyond maximizing shareholder value and re-engineering bureaucracy.

Any new management model should align with the concept that the best way to serve shareholders’ interests is to deliver value to customers.

Practices like self-organizing teams, platforms, networks and ecosystems enhance and magnify the value of what employees themselves want to do. Instead of hierarchical management having an adversarial relationship with employees, managers can have a collaborative trusting relationship where institutional and personal goals coincide.

The article offers leaders a rationale for instituting a combination of managerial, social and political approaches, with change platforms that are allied to an inspiring social and political change movement.

This paper aims to focus on accounting for human rights. It explores the validity of conflicting theoretical perspectives on accounting and their ability to reduce the gap between accounting and accountability for human rights.

This study relies on the notion of topos to develop a pragmatic constructivist perspective on conventional accounting and social accounting with respect to human rights. Applying pragmatic constructivism permits a better understanding and assessment of the ethics underpinning the conventional and social accounting approaches.

The ethics underpinning the topos of conventional accounting offer a reductive explanation of the agency of organizational actors, so inhibiting moral and social responsibility. Furthermore, the calculative logic that dominates this topos promotes a monovocal form of communication (to shareholders) and translates values per se into instrumental values. By contrast, the social accounting topos sheds new light on the role that accounting may play in detecting human rights violations, by focusing more on communication and social values. However, for this topos to be valid, alternative management practices that go beyond voluntary social reporting need to be further developed.

Human rights accountability is an urgent challenge for companies in today’s society. However, scholars have largely disregarded the role of accounting in the process of holding companies accountable for human rights violations. By questioning the relationship between accounting and human rights, this paper takes a first step towards resolving this issue.