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This paper investigates the effect of counter-cultural human resources (CCHR) practices on firm performance. Specifically, it investigates the impact of national culture [future orientation (FO), in-group collectivism (I-GC), performance orientation (PO), power distance (PD) and uncertainty avoidance (UA)] on the calculative and collaborative HR practice–firm performance relationship.

This study uses data from the CRANET and GLOBE studies to conduct a multi-level analysis of the impact of national culture on the calculative/collaborative HR–firm performance relationship.

It finds support for both the CCHR and societal-culture fit (SCF) perspectives of national culture, with FO and I-GC supporting the CCHR perspective and the other culture dimensions aligning more closely with SCF.

These findings empirically validate that CCHR practices can help supplement behaviors lacking in the cultural environment in which organizations operate.

The Italian government addressed the first wave of its COVID-19 outbreak with a series of social restrictions and calculative practices, all branded with the slogan #istayathome. The hashtag quickly went viral, becoming both a mandate and a mantra and, as the crisis played out, we witnessed the rise of the Italian social movement #istayathome. This study examines how the government's calculative practices led to #istayathome and the constituents that shaped this social movement.

The authors embrace social movement theory and the collective identity perspective to examine #istayathome as a collective action and social movement. Using passive netnography, text mining and interpretative text analysis enhanced by machine learning, the authors analysed just over 350,000 tweets made during the period March to May 2020, each brandishing the hashtag #istayathome.

The #istayathome movement gained traction as a response to the Italian government's call for collective action. Thus, people became an active part of mobilising collective responsibility, enhancing the government's plans. A collective identity on the part of the Italian people sustained the mass mobilisation, driven by cohesion, solidarity and a deep cultural trauma from COVID-19's dramatic effects. Popular culture and Italy's long traditions also helped to form the collective identity of #istayathome. This study found that calculative practices acted as a persuasive technology in forming this collective identity and mobilising people's collective action. Numbers stimulated the cognitive, moral and emotional connections of the social ties shaping collective identity and responsibility. Thus, through collective identity, calculative practices indirectly influenced mass social behaviors and the social movement.

This study offers a novel theoretical perspective and empirical knowledge to explain how government power affects people's culture and everyday life. It unveils the sociological drivers that mobilise collective behaviors and enriches the accounting literature on the effects of calculative practices in managing emergencies. The study contributes to theory by providing an understanding of how calculative practices can influence collective behaviors and can be used to construct informal networks that go beyond the government's traditional formalities.

The purpose of this paper is to highlight and compare insights from research conducted in different disciplines on the effects of the use of calculative practices in academia. It also acts as an introduction to the special issue on “governing by numbers: audit culture and contemporary tales of universities’ accountability”.

This paper reviews the findings and reflections provided in academic literature on the various types of consequences stemming from the diffusion of the “audit culture” in academia. In so doing, it draws upon insights from previous literature in education, management and accounting, and other papers included in this special issue of Qualitative Research in Accounting and Management.

The literature review shows that a growing number of studies are focussing on the hybridization of universities, not only in terms of calculative practices (e.g. performance indicators) but also in relation to individual actors (e.g. academics and managers) who may have divergent values, and thus, act according to multiple logics (business and academic logics). It highlights many areas in which further robust academic research is needed to guide policy and practice developments in universities.

This paper provides academics, regulators and decision-makers with relevant insights into the critical issues of using calculative practices in academia. Despite the negative effects have been observed in various disciplines, there is an evident perpetuation in the use of those practices.

This paper contributes to the ongoing debates on the disillusion of calculative practices in academia. Yet, positive changes can be achieved within the complex settings of “hybrid” universities when the apparent class division between academics and managers is bridged.

The objective of this paper is to recognize the richness in exploring the inter‐linkages between accounting and popular culture. Such an investigation should reap returns in not only furthering an understanding of accounting, but also the ways and means in which notions of accountability and audit permeate our everyday lives. In addition, it attempts to capture the significant transformative influence of accounting, and calculative practices more generally, in the actual shaping of the contours of the cultural context. Finally, it briefly introduces the six papers in this AAAJ special issue.

The paper draws on literature from the fields of both accounting and cultural studies to set out a theoretically informed framework for the future examination of the myriad ways in which accounting is entwined with the popular.

The paper argues a case for the study of accounting within the domain of popular culture, proposes two theoretical lenses from which to examine the inter‐linkages between these two disciplines, and presents a diverse range of research possibilities for further scholarly inquiry in the field.

Traditionally regarded as trivial and unworthy of academic attention, research into the regular rituals that pervade the everyday is now a legitimate field of scholarly inquiry among social and cultural theorists. Accounting researchers, however, have remained relatively aloof from this general trend, preferring to seek solace in the sphere of the corporation rather than the coffee shop. This paper is novel in that it attempts to broaden the scope of accounting scholarship into the new domain of popular culture.

Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.

This study collects data using a case study of a firm in the green energy construction sector.

Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.

This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.

The purpose of this paper is to investigate the effects of initial trust on control in the construction projects from the perspective of the client. The results are a good resource in managing the relationship between trust and control in the construction industry in China, and formulating a good working relationship with contractors.

Using a set of questionnaire, data were collected from project managers of the clients, who are responsible for the overall project management and have face-to-face interaction with the contractors. The data were analyzed by structural equation modeling to identify the effects of initial trust on control for the contractors.

Trust is examined in the construction industry in China through calculative and relational trust. Their effects are examined on three modes of inter-organizational control: outcome control, behavior control and social control. The results show that the calculative trust has strong effects on outcome-based and behavior control, while the relational trust, on social control.

First, the conclusion of this research is based on the construction industry in China. It may not be suitable for other industries or other countries. Second, there may be other factors that influence the relationship between trust and control, such as the characteristics of the client and organizational culture, which are not taken into consideration in this research.

The effects of initial trust on control have been testified in the study. For the client, it is wise to take suitable control measures to face with the contractors with the consideration of initial trust. The contractors would apply the rule in the relationship between initial trust and control, and set up good relationship with the client.

This research has certain originality and value in theory and practice. First, this research analyzes the relationship between trust and control in a dynamical way, which has innovative significance to some extent. Second, research on inter-organization supplies a new perspective about project control. Finally, this research would offer a perspective to improve the present situation of the construction industry in China. If the clients use the trust and control measures appropriately, the harmonious relation can be achieved and projects performance can be improved.

The current paper is a comment on goalkeepers in football. This paper aims to explore the skillset of the contemporary goalkeeper and whether these can be reliably measured. This paper advocates the recognition of the goalkeeper as the most important member of the football team.

This paper draws on the work of Bourdieu (1995) to examine the impact of calculative practice on the art of goalkeeping. This reveals the diffusion of calculations to goalkeeping but challenges whether these statistics are robust. This study used the Internet (Jeacle, 2021) to explore the multiple dimensions of this study.

The comment argues a case for the goalkeeper as the principal actor in the football team. From an accountability perspective, the impact of the goalkeeper can be profound, the more so because of rule changes. Whilst calculative practice has entered the world of the goalkeeper, the practice is questionable if contemporary metrics are not robust and more sophisticated performance indicators are required. Increasing transfer costs highlight the need for objective measures of goalkeeping performance.

This paper is novel in that the paper attempts to broaden the scope of accounting scholarship into a new domain of football in popular culture.

The purpose of this paper is to specify and test factors surrounding relationship strength between buyers and suppliers in a global, business‐to‐business (B2B) services context. In so doing, the paper helps extend relationship marketing theories to this under‐researched domain.

A literature review, along with results of field interviews and surveys, provide a conceptual framework for the relationship strength formation process in the context of multi‐cultures. The research then tests a model of hypothesized relationships using structural equation modeling.

The paper confirms the influence of perceived value, switching costs and relationship quality (satisfaction, trust and affective commitment) on relationship strength. As predicted, relationship quality mediates the influence that perceived value has on relationship strength. Switching costs further mediate the influence that relationship quality has on relationship strength which, in turn, influences substitution scarcity. No support, however, was offered for the proposed moderating influence that national culture (as measured by a buyer's country masculinity and individualism) has on quality/strength linkages and value/strength linkages.

The sample of buyers in 42 countries includes a higher share of buyers from individualist than collective countries. Consequently, a more balanced cultural sample may have supported the otherwise rejected proposition that culture has a moderating impact on relationship building.

The study provides managerially relevant (“actionable”) results which may help buyers execute customer retention strategies that lead to higher customer profitability.

This study adds to the limited literature on building B2B service relationships in a global context. The paper seeks to provide a balanced account of the social and economic aspects of relationship strength formation.