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This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

Purpose: This study explores the growing significance of environmentalism and sustainability in the contemporary business landscape. Focussing on aligning industries with evolving consumer expectations, the research seeks to understand the awareness surrounding environmental conservation, sustainable development, and the adoption of an environmentally conscious lifestyle.

Need for the study: With environmental consciousness on the rise, understanding the initiatives taken by organisations and the utilisation of digital platforms for environmental advocacy becomes crucial. The study addresses the need to unwind the cultural shift towards sustainability and assess the effectiveness of green marketing practices in the digital age.

Methodology: A triangulation approach is employed, integrating secondary data from literature research with information from company reports and databases. The literature survey provides extensive insights into green marketing practices, forming the basis for an in-depth analysis. The comparative analysis and integration of findings from both sources aim to draw a comprehensive picture, identifying areas of agreement and disagreement.

Findings: The study provides robust evidence supporting the effectiveness of green marketing practices in the digital age. Convergence between academic literature and real-world corporate practices underscores the consistency in approaches adopted by companies in leveraging digital technology to advance environmental sustainability.

Practical implications: The findings suggest that theory and practice converge on various aspects of green marketing, indicating its profound impact on culture, behaviours, and strategies. This research informs businesses and policymakers about the tangible benefits and shared responsibility of incorporating green practices in corporate strategies, fostering a sustainable future.

The purpose of this paper is to investigate the unexplored part of the historical evolution of travel agencies in Spain, from the end of the 20th century to the 21st century. When examining promotion strategies, the study focuses on the change in marketing and public relations strategies based on the incorporation of information and communication technologies and, in particular, the use of the internet.

This study draws on a qualitative analysis of the different strategies used by traditional agencies and online agencies in Spain from the mid-19th century to the present. This analysis shows how traditional communication strategies survived at the beginning of the 21st century, together with other more innovative ones, while some disappeared, being eliminated by the new online travel agencies, which created a particular conception of marketing and communication. This paper is divided into the following parts: the introduction; the beginnings of travel agency promotion in the 20th century; the evolution of promotion in travel agencies since the late 20th century; communication innovation at the beginning of the 21st century; online travel agencies; and conclusions.

This study shows that although online agencies did not manage to position themselves with a large turnover, they generated advantages and sharpened their imagination to create a new, more economical advertising model, eliminating the costs of public relations and advertising campaigns. In addition, they allowed clients to have greater independence when making their reservations, while enabling them to monitor the tastes of potential and real clients and add blogs so that consumers could express their degree of satisfaction with the product or services provided by the agency.

The focus of attention is the travel agency sector in Spain and, more specifically, communication. Studies on travel agencies and their marketing have been very scarce and partial, impeding professionals in the tourism sector from having a broad vision to direct their promotional and public relations actions. The originality of this article lies in its making a comparison between two different visions of tourism marketing and, specifically, of travel agencies, that is, the traditional vision and the innovative one. It thus helps all professionals in the sector to value and improve their marketing and communication strategies.

This study aims to make a distinction between actualized and claimed affordances of blockchain by examining how a specified user group interprets and translates the actualized affordances from a known use context into their existing practices. This allows us to develop and advance the concept of affordances-in-practice as an enactment of action possibilities through practices in a specified use context.

We focus on the field of sustainable investment (SI) and its relation to emerging blockchain technologies in the pursuit of sustainable development goals (SDGs). We used a field study involving 29 interviews with SI practitioners and blockchain entrepreneurs in South Africa, supplemented with an analysis of 91 practitioner and industry documents.

Our findings show that when there is a lack of actual use cases in the field of SI, the claimed affordances of blockchain are subject to a sensemaking process, which considers how action possibilities can be enacted and transformed through practices and how institutional constraints and socio-cognitive barriers can determine the available action possibilities.

A notable limitation relates to the relative novelty and emerging status of blockchain. As affordances are based on available information and experience, this leaves room for claimed affordances. We discuss the implications of the interplay of the actualized and claimed affordances in blockchain applications in the field of SI.

We discuss the practical implications of addressing claimed affordances and field opacity in the SI field.

To the best of the authors’ knowledge, this is the first study to examine blockchain affordances for good in the context of achieving SDGs through SI. Our affordances-in-practice framework holds theoretical promise to pinpoint and explain how practices can shape action possibilities despite having difficulties in evaluating the underlying technological potentialities.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. The authors challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

Examining synergies between Lean, Industry 4.0, and Industry 5.0 principles, the aim is to showcase how Lean's focus on people enhances Industry 5.0 implementations, leading to the development of the Lean 5.0 paradigm. In addition, insights from artisanal industries, like the fashion one, are specifically collected.

First, a literature review was conducted to define a comprehensive framework to understand how Lean fits into the Human-Centric (HC) paradigm of Industry 5.0. Second, a case study was employed to give empirical insights and identify practical initiatives that brands can pursue, involving two best-in-class leather goods brands located in Italy.

A conceptual framework to pave the way for new paradigm Lean 5.0 was defined and validated through a case study. To path the way for a case study in the fashion industry, the Lean HC paradigm is detailed into domains and related categories to group practices. The empirical insights demonstrate that Lean HC actions can be effectively supported by Industry 4.0 technologies in traditional sectors like the fashion industry, shifting towards Industry 5.0.

The proposed framework and related practices can be used by companies to facilitate their transition towards Industry 5.0, leveraging on Lean Manufacturing.

The innovative contribution of the present work mainly refers to the proposed conceptual framework, encompassing Lean, HC and Industry 4.0 and introducing Lean 5.0 paradigm. The case study enriches the empirical contributions in the fashion industry.

The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.

Premised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality.

We show that accounting techniques and calculations give visibility to the problems of government and help design a programme to solve racial inequality. The lived experiences and impacts of racism in the workplace have been problematised, turned into statistics, and used to rationalise the need for ongoing government intervention in solving the problem. These processes underpin the development of the scorecard system, which measures the contributions firms have made towards minimising racial inequalities.

This study augments the existing body of Foucauldian literature by illustrating how power dynamics can be counteracted. We show that in governmental processes, accounting can exhibit a dual role, and these roles are not always subordinate to the analysis of political realities. The case of B-BBEE reveals the unintended consequences of utilising accounting to control the conduct of individuals or groups.

Sandbag building technologies (SBTs) have been offered as a cost-effective and sustainable alternative building technology (ABT) capable of accelerating house construction in South Africa, but its acceptance remains low. However, knowledge about how to effectively improve SBT social acceptance is limited. This study aims to develop and prioritise SBT social acceptability strategies towards providing a comprehensive framework for the successful deployment and widespread adoption of sandbag technology.

This study used a quantitative research strategy that included a literature review and a structured questionnaire survey of 228 ABT professionals and stakeholders in the South African housing industry. The study statistically analysed 13 strategies for the social acceptance of SBT.

The analysis showed that the top three strategies include the availability of sandbag demonstration projects in all provinces, the approval of a sandbag building code and the availability of standard design methods for earthbags. A factor analysis clustered the 13 strategies into Stakeholders integration and policy formation, Effective education and knowledge sharing and Grassroots advocacy and incentives.

The current study’s findings provide a broad framework for the effective implementation and wide acceptance of sandbag technology in housing projects. It offered certain best practices that policymakers and practitioners might use to promote ABT and SBT societal acceptability.

To the best of the authors’ knowledge, the study represents the first and only attempt to investigate the viewpoints of experts and housing market stakeholders in South Africa regarding sandbag technology social acceptance strategies and contributes to the social acceptance body of knowledge in ABT and SBT.

Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights, this study explores how LGBTIQ+ staff navigated shifting technologies of client power, at the time marriage equality was legislated in Australia.

This article explores changing experiences of LGBTIQ+ staff and allies, through 56 semi-structured interviews undertaken through 2018–2019.

Technologies of client power were central to shaping workplace experiences for LGBTIQ+ staff. However, each firm was also keen to carve unique and bold responses to changing societal attitudes regarding sexuality and gender. These progressive moves did not sit comfortably with all clients, and so this article provides insight into the limitations of client privilege within professional services firms. For staff, this increasing complexity of sometimes opaque, contradictory and shifting technologies of client and firm power, enabled agency to explore a sense of self for some, but continued to exclude others.

Little attention has been directed to exploring challenges for staff of sexual and gendered diversity within professional services firms, or to exploring how staff navigate changing perceptions of client power.