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This study aims to explain the value of using critical realist case research in supply chain management (SCM). While positivist case research focuses on generalizable law-like rules, and interpretivist research explores social meaning, critical realist case research seeks to make objective explanations that are bound by the case context. This study demonstrates how a critical realist synthesis of causal reasoning and contextual complexity allows for stronger theorizing in SCM.

This study highlights the possibilities of conducting critical realist case research in SCM by investigating philosophical perspectives in existing literature.

Based on existing literature, this study identifies which parts of contemporary SCM research will benefit from the critical realist perspective. This study also contends that supply chain scholars can use critical realist case research to develop new types of contextualized middle-range theories.

This study proposes to complement the qualitative SCM toolbox with critical realist case research to further refine the development of novel theories. This will benefit not only researchers but also managers, as it opens the doors to new and inspiring research.

This study takes an important step toward establishing critical realist case studies as a key methodology in SCM. While other scholars have introduced critical realism as a paradigmatic approach in SCM, to the best of the authors’ knowledge, this is the first article that develops a qualitative critical realist case research approach.

The discipline's most common uses for literature reviews—identifying gaps, developing research agendas, and categorizing the literature—too often fail to challenge, change or advance theoretical perspectives. The authors offer guidance to theorization through literature reviews. The key to theory advancement is consistency between the state of theory and the chosen review type.

A conceptual approach is taken. The authors identify shortcomings in literature reviews of logistics and supply chain management (L&SCM) research and develop a framework to aid theorization from literature.

Literature review types are categorized as inductive theory building, contextualized explanations, theory testing and interpretive sensemaking. The authors argue that the effectiveness of a review type depends on the prior state of theory, which ranges from nascent, to intermediate, to mature. The authors propose the interpretive sensemaking review as a novel review type rooted in the interpretive paradigm.

This study should be of immediate interest and value to logistics and supply chain management scholars—as well as scholars in other fields—because it offers a pathway to theory development through literature reviews. Appropriate applications of the proposed review types will result in more comprehensive theories.

This article lays down arguments for the need to change the way L&SCM scholars use literature reviews. It extends earlier work from the authors (Durach et al., 2017; A New Paradigm for Systematic Literature Reviews in Supply Chain Management, Journal of Supply Chain Management) by outlining four review types, and offering further insights to theorization, as is typically the goal in the synthesis step of literature reviews.

Accounting is a complex system, comprising numerous items and transactions that are interrelated in various ways. Management’s decisions are reflected in accounting information. The user of accounting information has a real need to comprehend such information in order to make informed decisions. The research reported in this article reveals that when the directors’ report fully complies with the letter and context of the Companies Act, it should be used as: a communication tool to enhance comprehensibility; as a mechanism to explain the economic reality of the company; and as a vehicle to reduce the gap between accounting information and the user. It should therefore be used as a knowledge‐creating statement, which the various stakeholders of the company can tap into.

The purpose of this paper is to show the benefits of bridging the gap between supply chain management (SCM) and political philosophy to challenge the underlying assumptions about SCM concepts and open doors to novel theory building.

A thought experiment is conducted to illustrate how the two philosophers Niccolò Machiavelli and Jürgen Habermas would tackle sustainability issues in coffee supply chains from a research perspective. The thought experiment is carried out using data from 30 semi-structured interviews with actors from the coffee industry. Supplementing the thought experiment with empirical insights allows for a deeper understanding of supply chain dynamics and how these are impacted by the application of the philosophical viewpoints.

The research stresses the importance of SCM scholars being aware of the underlying assumptions of their research, as these have a remarkable impact on theory building. A combination of empirical insights and philosophical understandings makes it possible to reflect on the underlying concepts of SCM, providing suggestions for reimagining SCM.

The contribution of the research is twofold. First, the paper presents an original view on SCM, as the thought experiment is introduced as an approach to better understand SCM concepts. By challenging the underlying assumptions with political philosophy, researchers will be better equipped to address grand challenges in the twenty-first century. Second, this is exemplified by the case study of the coffee supply chain, which provides the reader with insight into the dynamics of supply chains with prevalent power differences.

Acrylamide is a compound found in several food products. Due to the toxicity of this compound, research also seeks strategies to modify industrial and homemade processes, impacting on the reduction of the compound. This paper aims to discuss the aspects surrounding the presence of acrylamide in foods.

Published literature on the presence of acrylamide in foods and on its effects has been reviewed. This paper explores the importance of this compound, summarizes the knowledge of its formation and gathers data on its incidence in food and the possibilities of mitigation. Special attention is given to an evaluation of the toxicological tests applied, to analyze whether acrylamide can be considered as a food safety problem.

Human exposure to food with high levels of acrylamide varies in their levels regarding the consumption of food in the diet and not only by the level of the compound present in them. Although the compound is well defined as toxic to humans, the association between its intake and most common cancers may not be directly related.

Depending on the approach of the researchers, contradictory results are obtained, showing the importance of this topic to the development of healthy food products. Further research is still needed to validate the potential effects of acrylamide on human health.

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.

Substance abuse is a major public health concern, with over millions of people suffering from it worldwide. Although there is an abundance of treatment options, many of these rehabilitative trajectories are subject to “drop-out”. In addition, “drop-out” is a significant risk factor for relapse. There is an urgent demand for effective treatment, which would enable patients to reduce abuse and prevent relapse. Takiwasi is an addiction treatment centre that combines traditional Amazonian plant medicine with conventional western medicine and psychotherapy. The purpose of this paper is to explore whether socio-demographics factors, such as education level and occupation, psychiatric comorbidities and primary drug use, are associated with treatment non-completion of Ayahuasca (AYA)-assisted addiction therapy.

Data on the first treatment episode of 121 patients were collected from the patient database from the years 2012 to 2017. To determine whether there is an association between the variables of interest and treatment non-completion, a χ² analysis and a logistic regression analysis were performed.

Of the 121 patients analysed, 48.2 per cent completed their treatment, whilst 51.8 per cent did not. Students compared to those who are employed showed significantly higher odds for treatment non-completion (p=0.006; OR=3.7; 95% CI=1.5–9.6). Other variables in the multivariable analysis showed no significant relationship with treatment non-completion. While several limitations restricted the study, the findings suggest that the AYA-assisted treatment in Takiwasi may benefit from additional support for patients who are students. Moreover, it is advised to conduct more long-term follow-up of patients in order to gain better insight into the outcome of treatment at an AYA-assisted treatment centre.

It appears that AYA-assisted therapy in a therapeutic community is a feasible type of treatment for addiction, for which further studies should elucidate the role of motivation in relation to socio-demographic factors and type of addiction in the risk of treatment non-completion.