Search results

This study aims to explore how small and medium-sized accounting practices (SMPs) make sense of and position themselves against the changing demand for services. It is argued that changing demand for services from pure compliance to advisory acts as a trigger for sensemaking among SMP owners.

A qualitative multiple case study research approach is adopted, including semistructured interviews with key informants from seven Norwegian SMPs as well as document analysis.

The findings suggest that there is heterogeneity in the small practitioner segment of the accounting profession in making sense of changing demand for the nature of services. Three different situations emerged due to sensemaking, thus, the three distinct positions. Metaphors, namely, chameleons, turtles and bulls, are used to represent the positioning of SMPs. The sensemaking of actors as an adaptation led them to act as chameleons while distancing and resistance resulted in their positioning as turtles, and bulls, respectively.

Despite the richness of data indicating a clear variation in interpretation among actors, the study is case based, with a limited number of SMPs, and caution should be exercised when generalising its conclusions.

The centrality of people as a driving force for positioning among SMPs and diversity among SMPs in value creation provide insights for both SMPs and their customers.

This study highlights the meaning and patterns of value creation and the positioning of accounting firms according to their sensemaking within an under-studied segment of the accounting profession.

This study aims to investigate the role of the visual arts for communicating climate change in the context of the Pacific islands, through the perspectives of artists and climate change practitioners.

As part of an “Eco Arts” project carried out in Fiji, semi-structured research interviews were undertaken with artists and climate change practitioners.

Participants’ motivations to produce art reflected their personal concerns about, and experiences of, climate change. There was an intention to use art-based approaches to raise awareness and promote action on climate change. The artwork produced drew on metaphors and storytelling to convey future climate impacts and aspects of climate change relevant to Fijian and Pacific communities.

The study reports the perspectives of participants and discusses the potential uses of arts communication. Conclusions cannot be drawn from the findings regarding the effectiveness of specific artwork or of arts communication as a general approach.

The research offers suggestions for the inclusion of creative approaches to climate change communication within education and vocational training. A consideration of the perspectives of artist–practitioners has implications for the design and conduct of climate change communication.

The involvement of artist–practitioners in the communication of climate change offers the potential for novel discussions and interpretations of climate change with individuals and within communities, which complement more formal or scientific communication.

The present study identifies the motivations and objectives of artist–practitioners involved in climate change communication. The authors highlight the role of personal experience and their use of artistic concepts and creative considerations pertinent to the geography and culture of the Pacific region.

This article analyzes the cognitive microfoundations, conflicting institutional logics and professional hybridization in a case characterized by conflict.

In contrast to the majority of earlier studies focusing on special health care, the study was conducted in a Finnish basic health care organization. The empirical data include 36 interviews, accounting reports, budgets, newspaper articles and meeting notes collected 2013–2018.

The use of accounting techniques in this case did not offer professionals sufficient support under conditions of conflict. The authors suggest that this perceived lack of support intensified the negative emotions toward accounting techniques. These negative emotions aggregated into incompatible professional-level institutional logics, which contributed to the lack of hybridization between such logics. The authors highlight the importance of the cognitive microfoundations, that is, the individual-level interpretations and emotional responses, in the analysis of conflicting institutional logics.

Managerial attention needs to be directed to accounting practices perceived as frustrating or threatening, a perception that can prevent the use of accounting techniques in the creation of professional hybrids. The Finnish basic health care context involves inconsistent political decision-making, multiple tasks, three institutional logics and individual interpretations and emotions in various decision-making situations.

This study develops microfoundational accounting research by illustrating how individual-level cognitive microfoundations such as dissatisfaction with budgeting, aggregate into professional-level institutional logics, and in our case, prevent professional hybridization in a basic health care setting characterized by conflict and three separate institutional logics.

This book on uncertainty comprises the initial volume in a series titled “New Horizons in Managerial and Organizational Cognition”. We asked Frances Milliken and Gerard P. Hodgkinson, two well-known scholars who have made important contributions to our understanding of uncertainty to join us in this opening chapter to introduce this project. The brief bios found at the end of this volume cannot do justice to the broad range of their contributions, but our conversation gives a flavor of the kind of insights they have brought to managerial and organizational cognition (MOC). The editors thank them for helping launch the series with a decisive exploration of what defining uncertainty involves, how that might be done, why it is important, and how the task is changing. We were interested to discover that all five of us are currently involved in research that considers the nature and impact of uncertainty, and we hope that readers similarly find that paying attention to uncertainty contributes to their current projects. Working together, we can advance understanding of organizational settings and effective action, both for researchers and practitioners.

This study aims to investigate how art events can enrich novice visitors by transforming their practices.

This research uses an interpretive case study of the art exhibition “1/1/1/1/1” in the Oppenheim gallery in Wroclaw. It draws on multiple sources of evidence, namely, novice visitors’ interviews, observation including photo studies and content analysis of art-makers’ mediation sources. This study is an example of contextual theorizing from case studies and participatory action research with researchers as change agents.

The evidence highlights that aesthetic values and experiences are contextual to practices and are transformable into other values. The findings illustrate the role of practice theory in studying how art-makers inspire the transformation of practices, including values driving the latter.

The findings provide implications for transformations of co-creating contextual values in contemporary visual art consumption and customer experience management.

Practical implications to arts organizations are also provided regarding cultural mediation conducted by art-makers. Exhibition makers should explain the meanings of the particularly visible artefacts to allow visitors to develop a congruent understanding of the meanings. The explanations should not provide ready answers or solutions to the problem art-makers suggest to rethink.

The social implication of our findings is that stakeholders in artistic ventures may undertake adequate, qualified and convergent actions to maintain or transform the defined interactive practices between them in co-creating contextual aesthetic values.

The study provides new insights into co-creating values in practices in the domain of contemporary art exhibitions by bringing the practice theory together with an audience enrichment category, thus illustrating how novice visitors get enriched by transforming their practices led by contextual values of “liking” and “understanding”.

This paper aims to address the relevance and impact of the fourth industrial revolution through a theoretical and practical perspective. The authors present both the results of a literature review, highlighting the new competences required in innovative workplaces and a pivotal case, which explores challenges and skill models diffused in industry 4.0, describing the role of proper organizational learning processes in shaping new work cultures.

The paper aims to enhance the discussion around the 4.0 industrial revolution addressing both a theoretical framework, valorizing the existing scientific contributes and the situated knowledge, embedded in a concrete organizational context in which the fourth industrial revolution is experienced and practiced.

The findings acquired through the case study endorse what the scientific literature highlights about the impact, the new competences and the organizational learning paths. The conclusions address the agile approach to work as the more suitable way to place humans at the center of technological progress.

The paper explores a specific organizational context, related to a high-tech multinational company, whose results illustrate the empirical evidence sustaining transformations in the working, professional and organizational cultures necessary to face the challenges of the fourth industrial revolution. The research was conducted with the managers of an international company and this a specific and limited target, even though relevant and interesting.

The paper connects the case with the general scenario, this study currently faces, to suggest hints and coordinates for crossing the unfolding situation and finding suitable matching between technological evolution and the development of new work and professional cultures and competences.

Due to the acceleration that the COVID-19 has impressed to the use of digital technologies and remote connexion, the paper highlights some ambivalences that the quick evolution of the new technologies entails in relation to work and social conditions.

The opportunity to match both a literature analysis and an in-depth situated case study enhances the possibility to achieve a more articulated and complex view of the viral changes generated in the current context by the digitalization process.

This paper aims to understand what reflexivity means and explores which types of reflexivity could be applied within social marketing practice as a critical approach to overcoming failures.

This paper is a critical literature review.

The study proposes a typology for a reflexive approach to social marketing practice to overcome failures. The typology is built on self and critical reflexivity, simultaneously allowing social marketers to reflect on external and internal factors that may affect the individual's role and could negatively affect social marketing practice unless otherwise considered. The types of reflexivity discussed are not prescriptive; instead, the authors intend to provoke further discussion on an under-researched but vital area of social marketing.

The proposed typology is conceptual; an empirical investigation to gain social marketer's views would further enhance the effectiveness of the applications of the typology.

Social marketers could use the proposed typology for future practice.

This is the first study that conceptualises various types of reflexivity within social marketing practice to overcome failures.

This paper aims to contribute to understandings of the dynamics of marketplace exclusion and explore the benefits of a performative approach to knowledge production.

Interactive documentary theatre is used to explore the pressing issue of marketplace exclusion in a deprived UK city. The authors present a series of three vignettes taken from the performance to explore the embodied and dialogical nature of performative knowledge production.

The performative mode of knowledge production has a series of advantages over the more traditional research approaches used in marketing. It is arguably more authentic, embodied and collaborative. However, this mode of research also has its challenges particularly in the interpretation and presentation of the data.

The paper highlights the implications of performative knowledge production for critical consumer learning. It also explores how the hitherto neglected concept of marketplace exclusion might bring together insights into the mechanics and outcomes of exclusion.

While theatrical and performative metaphors have been widely used to theorise interactions in the marketplace, as yet the possibility of using theatre as a form of inquiry within marketing has been largely neglected. Documentary theatre is revealing of the ways in which marketplace cultures can perpetuate social inequality. Involving local communities in the co-production of knowledge in this way gives them a voice in the policy arena not hitherto fully addressed in the marketing field. Similarly, marketplace exclusion as a concept has been sidelined in favour of marketplace discrimination and consumer vulnerability – the authors think it has the potential to bring these fields together in exploring the range of dynamics involved.

Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how these enable the evolution of implementation opportunities.

Through a qualitative exploratory study conducted in a large multinational, the authors analyse the dialogue and interactions among 25 dyads when identifying opportunities to contribute to strategy implementation. The data analysis relies on a process-coding approach and linkography, a valuable protocol analysis for identifying recursive interaction schemas in conversations.

The authors identify four main framing processes – shaping, unveiling, scattering and shifting – and provide a framework of how these processes affect individuals’ mental models through increasing the tangibility of opportunities or elevating them to new value hierarchies.

From a theoretical perspective, this study contributes to the strategy implementation and organizational development literature, providing a micro-perspective of how dialogue allows early knowledge structures to emerge and shape the development of opportunities for strategy implementation.

From a managerial perspective, the authors offer insights to trigger action and change in individuals to contribute to strategy when moving from formulation to implementation.

Rather than focusing on the structural control view of strategy implementation and the role of the top management team, this study considers strategy implementation as a practice and what it takes for organizational actors who do not take part in strategy formulation to enact and shape opportunities for strategy implementation through constructive dialogue.