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Early paradox research in organization theory contained a remarkable breadth of inspirations from outside disciplines. We wanted to know more about where early scholarship found inspiration to create what has since become paradox theory. To shed light on this, we engaged seminal paradox scholars in conversations: asking about their past experiences drawing from outside disciplines and their views on the future of paradox theory. These conversations surfaced several themes of past and future inspirations: (1) understanding complex phenomena; (2) drawing from related disciplines; (3) combining interdisciplinary insights; and (4) bridging discourses in organization theory. We end the piece with suggestions for future paradox research inspired by these conversations.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

The idea of implementing supply chain management (SCM) principles for the construction industry was embraced by construction stakeholders to enhance the sector's performance. The analysis from the literature revealed that the implementation of SCM in the construction industry enhances the industry's value in terms of cost-saving, time savings, material management, risk management and others. The construction supply chain (CSC) can be managed using the pull or push system. This chapter also discusses the origin and proliferation of SCM into the construction industry. The chapter revealed that the concept of SCM has passed through five different eras: the creation era, the use of ERP, globalisation stage, specialisation stage and electronic stage. The findings from the literature revealed that we are presently in the fourth industrial revolution (4IR) era. At this stage, the SCM witnesses the adoption of technologies and principles driven by the 4IR. This chapter also revealed that the practice of SCM in the construction industry is centred around integration, collaboration, communication and the structure of the supply chain (SC). The forms and challenges hindering the adoption of these practices were also discussed extensively in this chapter.

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Can we model politics as exclusively based on self-interest, leaving virtue aside? How much romance is there in the study of politics? We show that James Buchanan, a founder of public choice and constitutional political economy, reintroduces a modicum of romance into politics, despite claiming that his work is the study of “politics without romance”: Buchanan’s model needs an ethical attitude to defend rules against rent-seeking.

We claim that Adam Smith, more than David Hume, should be considered one of the primary intellectual influences on Buchanan’s public choice and constitutional political economy. It is commonly believed that Hume assumes in politics every man ought to be considered a knave, making him an influence on Buchanan’s idea of politics without romance. Yet, it is Smith who, like Buchanan, describes rent-seeking and suggests that public virtues may be the remedy through which good rules maintaining liberty and prosperity can be generated and enforced. Smith, like Buchanan, rejects sole reliance on economic incentives: the study of politics needs some romance.

Though contemporaries, Adam Smith and Sir James Steuart are commonly portrayed as if they belonged to different eras. Whereas Smith went down in history as both founder of the science of political economy and patron saint of economic liberalism, Steuart became known as the last, outdated advocate for mercantilist policies in Britain. Smith himself was responsible for popularizing the notion of the “system of commerce” as an approach to political economy that dominated the early modern period. As a historiographical concept, the mercantile system became a misguided international trade theory grounded upon the Midas fallacy and the favorable balance of trade doctrine. Smith’s treatment of international trade in the Wealth of Nations, however, was criticized for its inconsistencies and lack of analytical clarity even by some among his own followers. Given Smith’s doubtful credentials as an international trade theorist, the chapter investigates the reasons that led him and Steuart to be placed on opposite sides of the mercantilist divide. The authors analyze the works of both authors in depth, showing that their disagreements had chiefly to do with different views on money and monetary policy. Additionally, the authors explore how early nineteenth-century writers such as Jean-Baptiste Say and J. R. McCulloch helped forge the intellectual profiles of both Steuart and Smith.

This chapter contributes to literature illustrating accounting’s impact in making things governable, thinkable, and knowable. Although critical accounting research has been exemplary in examining consequences of its practices on vulnerable populations, there has been a scarcity of investigation regarding incarcerated populace. This chapter begins the process of exploring neoliberal discipline, rule, and calculative techniques intersecting with gender, race, and class in prisons. For this disenfranchised population the construction of the “feared and deviant other” is of particular significance. A crime-control dynamic mythologizing and dreading the criminal has become so institutionalized that discourses justifying surveillance, dominance, and injustice have become normalized, in which accounting takes part. We are particularly interested in the impact for incarcerated women who are shackled, sterilized, and at risk, modes of control that are extraordinary. As such, the dynamics of knowledge creation challenges us to ask what initiates visibility and transformation. We suggest the narratives of incarcerated women are potential devices in this process, and add to an emerging literature revealing the emancipatory possibility of alternative, or counter-accounts. Seen as tools of resistance and change, we give voice to their narratives. As their accounts demonstrate resilience and power, we reject an inevitability of silence. Rather, these critical accounts provide pathways for thinking differently and aspiring for a change, as the social never disappears.

Over the past decades, scholars advanced foundational insights about paradox in organization theory. In this double volume, we seek to expand upon these insights through interdisciplinary theorizing. We do so for two reasons. First, we think that now is a moment to build on those foundations toward richer, more complex insights by learning from disciplines outside of organization theory. Second, as our world increasingly faces grand challenges, scholars turn to paradox theory. Yet as the challenges become more complex, authors turn to other disciplines to ensure the requisite complexity of our own theories. To advance these goals, we invited scholars with knowledge in paradox theory to explore how these ideas could be expanded by outside disciplines. This provides a both/and opportunity for paradox theory: both learning from outside disciplines beyond existing boundaries and enriching our insights in organization scholarship. The result is an impressive collection of papers about paradox theory that draws from four outside realms – the realm of belief, the realm of physical systems, the realm of social structures, and the realm of expression. In this introduction, we expand on why paradox theory is ripe for interdisciplinary theorizing, explore the benefits of doing so, and introduce the papers in this double volume.