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We examine the effect of peer honesty on focal manager honesty in a budget reporting setting. We disclose peer honesty to the focal manager at three levels: no, partial, and full disclosure of the reporting behavior of the other managers in the focal managers’ cohort. In partial disclosure, only the reports of the least honest peers are disclosed to the focal manager. In full disclosure, all managers’ reports in the cohort are disclosed to the focal manager. We predict and find that disclosure of other managers’ reports leads to less honesty compared to the absence of disclosure. We show that disclosure changes the focal manager’s perceptions of what constitutes acceptable reporting behavior, such that reporting more dishonestly becomes more acceptable. Our results have implications for understanding fraud dynamics and have practical implications for the design of control systems, as they suggest that managers will use peer dishonesty to justify their own dishonesty, even when they know that only some of their peers report dishonestly.

Purpose – Harnessing the advantage of mobile information technology (IT) solutions at the point of care and contributing to patients' safety by involving them.

Design/methodology/approach – International collaboration between specialists in health communication processes and information management and systems.

Methods used – Case studies, design science.

Findings – User-friendly portable IT applications going beyond documentation of patient records and administration require an understanding of complex communication processes between patients and the different caregivers. Home care increasingly faces structural deficits to be mitigated by integration of IT solutions. Platforms chosen in combination with services should be well established. How to implement this must be scrutinized by comprehensive research as initiated here. Preliminary results indicate potentials for novel mobile applications.

Practical implications – Contribution to increasing patients' safety by developing mobile solutions to support health care. Those may also contribute to cost savings in health care.

Social implications – Health care experiences an increasing significance for Western industrialized countries because of demographic developments. Care generally shifts from inpatient to outpatient settings; the global shortage of qualified nurses becomes even more prevailing. More support, among others by IT and enhanced interprofessional communication, is demanded for an improved quality and efficiency of care processes.

Originality/value – Mutual approach benefits from the partner's understanding of complex interactions among clinicians, health services, and patients: the ability to design, monitor, and evaluate research strategies integrating care (information) needs is invaluable when applying creative technology solutions within health care domain.

To better detect potential audit issues, since 2010, the Internal Revenue Service has required firms to file a separate schedule individually disclosing each of their uncertain tax positions (UTPs). This study uses an experiment to examine how this increase in detection risk from the newly created IRS schedule influences both a firm’s tax reporting and financial reporting concurrently. We find that corporate tax professionals were more likely to recommend an UTP when their firm had a strong UTP reporting quality, regardless of the detection risk level of the reporting environment. However, we find an interaction effect for the recording of the tax reserve. In a low detection risk environment, corporate tax professionals recorded a higher (lower) tax reserve when their firm had a weak (strong) UTP reporting quality. However, in a high detection risk environment, corporate tax professionals recorded a lower (higher) tax reserve when their firm had a weak (strong) UTP reporting quality. Overall, the results provide insight into the dual nature of UTP reporting and the determinants that influence each reporting behavior.

This paper aims to examine how balanced scorecard (BSC) users change their judgement processes according to qualitative changes in the BSC. Prior experimental studies have found that decision-makers do not fully adapt their judgements according to changes in financial reports, known as functional fixation. Although previous research has examined functional fixation in several management accounting-related disciplines, the research has not been completely successful in developing a deeper understanding of the cognitive processes that are responsible for the occurrence of this judgemental bias.

To fill this gap, a combination of structural modelling and a process tracing method that monitors participants’ information acquisition to better understand the underlying cognitive processes that affect BSC users’ judgements is used.

Overall, the results indicate that functional fixation is present both from an input–output (structural modelling) and a process tracing perspective. Stable general individual differences, particularly in terms of intuitive versus deliberative preferences in decision-making, influence the probability of functionally fixated behaviour. Additionally, previous findings concerning the over-reliance on financial information in the BSC setting is replicated. Using process data, it was found that BSC users rely more on financial measures than on non-financial measures in the pre-decisional phase of exercising their judgement.

This paper contribute to management accounting research on the BSC by investigating two cognitive biases (functional fixation and overreliance on financial measures) from an input–output and a process tracing perspective.

The purpose of this paper is to reflect upon the politics of and in organizational transformations in the wake of the fall of the Berlin wall and Germany's reunification.

The paper juxtaposes a political‐philosophical perspective informed by Rancière – what we call a dramaturgy of politics – with the findings of an ethnographic study conducted in the Berlin State Library in 2002/2003.

The paper outlines a reading of the event of November 9, 1989 and its aftermath as a dissensual event of politics proper, i.e. the emergence of a new political subjectivity, followed by a consensual process of social organization. In the state library, both the consensual “fantasy of the organizational One” as well its disruption are causing struggles over what is visible and sayable. A dramaturgy of politics thus encourages us to add our voices to the specific time‐spaces in which an excess of words, signs and forms alters the configuration of what is visible and expressible.

The usual disclaimers about the limits of ethnographic research apply. The paper calls for further inquiries into the dramaturgy of organizational politics. It also reflects upon the “Western gaze” and the problematic of “speaking for” the presumably dominated.

It is hoped that the paper contributes to the understanding of the politics of organization (theory) by outlining an alternative conceptual approach and confronting it with ethnographic findings.

Patterns have proven to be useful for documenting general reusable solutions to a commonly occurring problem. In recent years, several different business process management (BPM)-related patterns have been published. Despite the large number of publications on this subject, there is no work that provides a comprehensive overview and categorization of the published business process model patterns. The purpose of this paper is to close this gap by providing a taxonomy of patterns as well as a classification of 89 research works.

The authors analyzed 280 research articles following a structured iterative procedure inspired by the method for taxonomy development from Nickerson et al. (2013). Using deductive and inductive reasoning processes embedded in concurrent as well as joint research activities, the authors created a taxonomy of patterns as well as a classification of 89 research works.

In general, the findings extend the current understanding of BPM patterns. The authors identify pattern categories that are highly populated with research works as well as categories that have received far less attention such as risk and security, the ecological perspective and process architecture. Further, the analysis shows that there is not yet an overarching pattern language for business process model patterns. The insights can be used as starting point for developing such a pattern language.

Up to now, no comprehensive pattern taxonomy and research classification exists. The taxonomy and classification are useful for searching pattern works which is also supported by an accompanying website complementing the work. In regard to future research and publications on patterns, the authors derive recommendations regarding the content and structure of pattern publications.