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This paper aims to explore how accrual accounting is translated into new accounting norms and what role change agents have had in that process. The main research question is: How were private sector accounting norms translated within the Norwegian public health sector?

This study uses framing theory to understand how the different actors involved in the translation frame their arguments. The field study considers the specific case of public health care. The main data sources are archival data combined with semi-structured interviews.

The empirical study uses framing theory to show how the Big Four consultants worked as change agents to impose a valuation based on a full accrual accounting logic. The first finding shows that there are two framing processes to valuate fixed assets. The central government has a pragmatic framing trying to get the budget in balance, while the Big Four consultants together with private sector accounting experts have an accrual accounting ideology framing. The second finding shows how the Big Four consultants become a change agent by forming alliances with accounting experts, health enterprises and politicians. These findings point to the need to focus explicitly on the role of change agents as drivers of public sector organizational change and the important role accounting as a tool can have.

The paper is likely to be useful for governments, practitioners and researchers to gain knowledge about the implementation of accrual accounting.

This paper contributes to our understanding of change agent's role in successfully introducing a new accounting logic in the public sector, especially within an inter-organizational setting.

This paper aims to describe the development of forms of advertising on radio and internet when they were new media and propose a model of periodization through which the two histories can be understood and appreciated.

Two narrative histories were constructed based on data collected from numerous public and private, historical and contemporary and primary and secondary materials. The methodology of New Historicism informed the research.

When the two histories are viewed through the model, many similarities in terms of milestones and markers become apparent.

Perhaps when the next new electronic mass medium is invented, a future researcher may look back on this model and consider whether it applies.

For practitioners who consider history a relevant source of knowledge and inspiration, this research offers a way of organizing and understanding the history of internet advertising.

Today’s consumers, especially Millennials, continue to seek to avoid advertising on the internet. The use of ad blockers poses a significant threat to the business models of online content providers. This research demonstrates that resistance to advertising is nothing new and that it may be, in the end, futile.

The model is an original creation, based on an original view of history, and offered as a lens through which to understand this history.

The purpose of this paper is to offer a critique of Sen’s utilisation of aspects of Marx’s thought that inform his idea of justice. Marx’s ideas appear in four main areas of discussion: Sen’s positioning of Marx in relation to the other thinkers in his approach to justice; Marx’s fluid notion of identity and its relation to social choice; the problem of going beyond a subjective perspective to consider objective concerns by considering the impact of what Sen calls “objective illusion”; and the issue of just redistribution.

The author utilises a Marxian framework of analysis that engages in immanent critique of Sen’s use of Marx in relation to his theory of justice. This is accomplished through textual analysis and by critical assessment of the analytical Marxist tradition that Sen can be seen as using in his own theories with all their inherent weaknesses.

Sen’s attempt to use Marx’s ideas to inform his theory of justice founder because: he groups Marx with thinkers that would not accept his desire for the abolition of capitalism and a more just society beyond it. He reduces Marx to the analytical tradition with all its inherent weaknesses. He resorts to a methodological individualist approach of choice that Marx rejects. His search for positional objectivity is undermined by the power of capitalist ideology and ruling class interest. His discussion of just redistribution ignores how Marx’s approach can overcome the arbitrariness that Sen thinks is inevitable when making just decisions.

Theoretically, the paper suggests that, based on immanent critique and textual analysis, Sen’s use of Marx’s idea of justice is problematic most notably because Sen keeps his analysis within the framework of capitalism that Marx would reject. The implication for further research is the development of Marx’s own arguments on what constitutes a just society.

Practically, the paper raises questions about the capacity for justice to be achieved within the capitalist system for the reasons discussed in relation to Sen.

Socially, the paper implies that far greater measures to tackle the injustices of the world are necessary than seem to be admitted to by justice theorists such as Sen.

The author shows that the use of Marx’s theories to inform Sen’s notion of justice, while to be welcomed, lose their efficacious power to expose the full injustice of capitalism and the need for its transcendence.

The purpose of this paper is to examine how factors associated with a sense of community in the workplace are connected with organizational commitment and the quality of services among frontline managers and middle managers in social and health care services in Finland.

A questionnaire designed specifically for this research was sent to 241 lower-level and middle-level managers in social and health care services in central Finland. A total of 136 managers completed the questionnaire (response rate 56 per cent). The results were analyzed using descriptive statistics, exploratory factor analysis, Spearman’s rank-order correlation coefficient and multiple linear regression analyses.

The study showed that feeling a sense of belonging, mutual trust and appreciation, and open interaction among colleagues were connected to organizational commitment for frontline managers and middle managers in social and health care services in Finland. Correspondingly, an open flow of information in the organization, job meaningfulness and appreciation received from managers’ superiors were connected to the quality of services.

This study provides information on the factors that influence social and health care managers’ organizational commitment and on items connected to their experience of the quality of services.

This essay, invited by the editors, provides a retrospective overview of Robert Gephart's career using qualitative research methods to study disasters, and disseminating findings from the research in important management and organizational journals. Dr Gephart's work is associated with many methodological innovations. These include early use of grounded theory; early application of text analysis software to support analysis of extensive documentary data sets including legal proceedings and transcripts; development of ethnostatistics to explore risk assessment; explicating and elaborating abductive processes during the research experience; and using an autoethnographic approach to embed data from his own life in his research (before the term autoethnography was in common use). His contributions to the area of disasters and research methods innovations are wide ranging and provide tools for improving our understanding of risks and crises, and for managing them.

The purpose of this research was to examine the mediating roles of staff-level employee perceptions of corporate social responsibility (PCSR) and organizational identification in the relationship between transformational leadership and affective organizational commitment.

A survey was administered to staff-level employees of private sector companies through social media groups comprising members of the alumni associations of two universities in the northeast of America. A total of 218 responses were received, and the data were analyzed using a serial multiple mediator model.

The research indicates that transformational leadership helps staff-level employees perceive the organization as socially considerate, which in turn adds to their feelings of identification and commitment to the organization. Perceived corporate social responsibility and organizational identification do mediate the relationship between transformational leadership and affective organizational commitment. Leader development programs should consider emphasizing transformational leadership to achieve a win for both organizations and society.

This study adds empirical evidence to understand the linkage between transformational leadership and PCSR in staff-level employees. The research provides insight into how leaders can be responsive to stakeholder demands through transformational leadership, how PCSR is engendered at the staff-level, how staff-level employee PCSR contributes organizational value and how PSCR and organizational identification partly explain how transformational leadership effects affective organizational commitment.

The purpose of this paper is to propose five organisational factors associated with abuse, neglect and/or loss of dignity of older people resident in care homes. It derives from one set of findings from the ResPECT Study of Organisational Dynamics of Elder Care commissioned by Comic Relief and Department of Health through the Prevention of Abuse and Neglect In the Care of Older Adults programme.

A knowledge synthesis method was selected to identify organisational aspects of elder mistreatment in residential care settings. The method was selected for its suitability in examining ill-defined and contested concepts such as; elder mistreatment – where the available evidence is dispersed and produced in varied forms. A rapid review comprising a search of three academic databases and a detailed examination of selected investigation reports into institutional mistreatment was followed by panel meetings with subject matter experts to complete the knowledge synthesis.

This paper identifies and elaborates five organisational factors associated with elder mistreatment; infrastructure, management and procedures, staffing, resident population characteristics and culture. It also indicates macro-structural factors affecting care quality.

Further research is needed to elaborate the influence of these organisational factors on mistreatment and to understand any interactions.

As an adjunct to personal factors, the knowledge synthesis indicates common organisational factors contributing to institutional abuse. This suggests that care quality is produced systemically and that it can collapse as a result of seemingly minor and unrelated organisational changes.

Care home safety and quality is an ongoing concern, with popular analysis frequently stopping at the point of describing individual errant behaviour. However, as “problem” organisations are closed down, “problem” organisational factors continue to recur elsewhere.

The paper identifies and elaborates organisational aspects of elder mistreatment in residential care settings. The findings are original, valuable and grounded in relevant experience by the method of analysis and synthesis of the findings from inquiry reports as well as research and the contribution to the development of findings by those central to the issue, residents, relatives and care providers.

At the beginning of the 21st century, multiple and diverse social entities, including the public (consumers), private and nonprofit healthcare institutions, government (public health) and other industry sectors, began to recognize the limitations of the current fragmented healthcare system paradigm. Primary stakeholders, including employers, insurance companies, and healthcare professional organizations, also voiced dissatisfaction with unacceptable health outcomes and rising costs. Grand challenges and wicked problems threatened the viability of the health sector. American health systems responded with innovations and advances in healthcare delivery frameworks that encouraged shifts from intra- and inter-sector arrangements to multi-sector, lasting relationships that emphasized patient centrality along with long-term commitments to sustainability and accountability. This pathway, leading to a population health approach, also generated the need for transformative business models. The coproduction of health framework, with its emphasis on cross-sector alignments, nontraditional partner relationships, sustainable missions, and accountability capable of yielding return on investments, has emerged as a unique strategy for facing disruptive threats and challenges from nonhealth sector corporations. This chapter presents a coproduction of health framework, goals and criteria, examples of boundary spanning network alliance models, and operational (integrator, convener, aggregator) strategies. A comparison of important organizational science theories, including institutional theory, network/network analysis theory, and resource dependency theory, provides suggestions for future research directions necessary to validate the utility of the coproduction of health framework as a precursor for paradigm change.

The purpose of this paper is to examine why there were different representations and research applications of Burns and Stalker's The Management of Innovation.

The approach primarily takes the form of an examination of academic journals, in particular The Administrative Science Quarterly between 1960 and 1980. Theoretical works, in particular by Bourdieu, were also used.

Contrary to accepted knowledge, the journals were eclectic in their approaches and did not require authors to adopt positivist approaches.

A fuller answer to the question posed would require interviews with journal editors and university policy makers from the 1960s‐1980s. This has not been possible so far. Although some answers have been provided, questions still remain as to why certain representations of this book were dominant.

There are implications as to what counts as knowledge in academe, and how this knowledge should be treated, given that it may only partially represent the theory above and also other theories. This has implications for what is taught in universities and what is adopted by consultants as bona fide knowledge.

To the author's knowledge such questions using this type of research have not been examined in the detail pursued here.