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The purpose of this paper is to characterize sustainable development and sustainability as study objects for comparative management theory.

The primary objective of this paper is to characterize sustainable development and sustainability as study objects for comparative management theory.

Analytical dimensions were related to establishing three proposals, which represent possible theoretical routes for characterizing sustainable development and sustainability as study objects for comparative management theory. A framework which illustrates the theoretical route taken to develop these proposals is presented at the end of the theoretical-analytical discussions.

This paper considers that discussion about sustainable development, sustainability and comparative management theory, as interesting themes for organizational studies, lack epistemological clarity and theoretical depth. Such shortcomings are identified based upon the difficulty in identifying ontological postures, epistemological perspectives, dominant paradigms and conceptual approaches that enable greater coherence to analysis of these themes, and also support the undertaking of research that can contribute to enriching proposals related to comparative management theory.

This is an innovative paper as it relates comparative management theory approaches with structural concepts from sustainable development and sustainability developed using contributions from organizational theories, sociological reflections, and political science. The proposed characterization is intended to blaze new and alternative epistemological paths for adding greater rigor to empirical research focussed on the relationship investigated here in a theoretical context.

The purpose of this article is to explore the methodological framework used for comparative marketing systems studies. To this end, a comprehensive literature search was carried out to describe and evaluate the comparative marketing studies undertaken to date. An attempt is also made to identify unresolved research issues in the area and an alternative methodology is suggested to develop an improved conceptual basis for studies in comparative marketing.

The study aims to examine the impacts of management practices on innovation along with the mediating and moderating role of degree of competition, business environment and environmental policies.

Data were derived from the World Bank Enterprise Survey 2019 for Greece, Italy, Turkey, Portugal and Jordan and analyzed by using PLS-SEM to find results.

Findings revealed that management practices have positive significant relationship with the innovation among firms for Greece, Turkey, Portugal and Jordan but surprisingly insignificant relationship in Italy. Further, management practices have positive significant relationship with the environmental policies, business environment and degree of competition among firms in Greece, Italy, Turkey, Portugal and Jordan. In addition, environmental policies, business environment and degree of competition have positive significant relationship with innovation among firms in Greece, Italy, Turkey, Portugal and Jordan.

These useful insights would enable practitioners and policy makers to develop and apply more influential management practices to boost up the level of innovation among firms.

Although the topics of management practices and innovation have received a great concern of academia, but this is the first study that offers a comprehensive model of the relationship in these domains.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

The purpose of this paper is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these changes, a particular emphasis is put on budgeting processes and the role of management accountants.

A cross-sectional field study that mainly builds on interviews with senior management accounting executives in nine German and nine Spanish companies was conducted. The German and Spanish companies were matched in terms of industry and size to assure comparability of the two national samples.

The most recent economic crisis represents a crucial driver of management accounting change in the companies comprising my sample. Whereas budgeting is increasingly performed continuously, the empirical evidence suggests that opportunities are continually evolving that might result in a more powerful position of management accountants within corporate decision-making processes and an improved image of management accountants.

The findings of this study should not be generalised in a statistical sense. However, the results may be used as the basis for qualitative and quantitative follow-up studies.

The paper provides several examples which demonstrate, that management accountants can improve their image and their influence on corporate decision making in times of economic crisis.

This paper contributes to the literature by providing both theoretical refinement of and empirical evidence on propositions on the influence of the economic crisis on management accounting.

This study aims to explore the adoption of enterprise risk management (ERM) in developing and developed countries. Is there a similarity or difference between the two contrasting institutional markets and the reasons behind them?

The adoption of ERM is analyzed on the basis of the institutional framework. The author draws empirical evidence by comparing the cases of a British and an Indian insurance company using evidence from multiple sources. This paper focuses on extra-organizational pressures exerted by economic, social and political situations across two countries that influenced the adoption decision of ERM.

The findings of this research revealed that early adopters of ERM in different institutional markets face coercive and normative pressure but not mimetic pressure. The adoption of ERM in India and the UK is dissimilar. Companies in the British insurance market encounter higher institutional forces than those in the Indian market because of higher coercive and normative pressure. The aspirations to adopt ERM in the Indian and UK markets included improved strategic decision-making to maintain stakeholder expectations and higher standards of corporate governance. In the UK, ERM was adopted to reduce surprises and fluctuations under flexible regulations but with stricter adoption and to improve credit ratings.

Previous literature has discussed ERM adoption in similar markets or within one market with similar institutional pressure. In contrast, this research is a comparative study that explains the analysis of institutional theory in two different institutional environments in the adoption of ERM.

Despite extensive academic research related to digital technologies (DT), their integration into architecture, engineering and construction (AEC) projects lags in practice. This paper aims to discover DT deployment patterns and emerging trends in real-life AEC projects.

A case study methodology was adopted, including individual case analyses and comparative multiple-case analyses.

The results revealed the temporal distribution of DT in practical AEC projects, specific DT products/software, major project types integrated with digital solutions, DT application areas and project stages and associated project performance. Three distinct patterns in DT adoption have been observed, reflecting the evolution of DT applications, the progression from single to multiple DT integration and alignment with emerging industry requirements. The DT adoption behavior in the studied cases has been examined using the technology-organization-environment-human (TOE + H) framework. Further, eight emerging trend streams for future DT adoption were identified, with “leveraging the diverse features of certain mature DT” being a shared recognition of all studied companies.

This research offers actionable insights for AEC companies, facilitating the development of customized DT implementation roadmaps aligned with organizational needs. Policymakers, industry associations and DT suppliers may leverage these findings for informed decision-making, collaborative educational initiatives and product/service customization.

This research provides empirical evidence of applicable products/software, application areas and project performance. The examination of the TOE + H framework offers a holistic understanding of the collective influences on DT adoption. The identification of emerging trends addresses the evolving demands of the AEC industry in the digital era.

The purpose of this paper is to determine the value of I‐Ching (also called Book of Changes), the ancient Chinese book of wisdom, which has been used for thousands of years to help people make decisions in daily life. Recently, eastern and western scholars have begun discussing how to apply the wisdom of I‐Ching to the field of business administration, particularly decision‐making practices.

A content analysis method was adopted to uncover possible modern management decision‐making constructs. The single words approach did not find frequently appearing words that integrated decision‐making constructs in the context of I‐Ching. Further uncovering I‐Ching's administrative decision‐making approach, the managerial decision‐making model of I‐Ching is explained, including the premises, the decision contingencies, and the decision process.

By using an academic comparative analysis method, as it applies to managerial decision making, I‐Ching's early management decision‐making model is subsequently compared with western management decision models, which include rational decision making, bounded‐rationality decision making, intuitive decision making, implicit favorite decision making, and garbage‐can decision making.

The majority of scholars that study I‐Ching focus on “practice divination” research, paying attention to the interpretation or critique of the text only. Unfortunately, related literature based upon a social science research foundation is limited.

The value of I‐Ching was determined to lie in allowing flexibility in the decision‐making process.

This study aims to compare styles of management accounting (MA), i.e. the way in which MA influences corporate decision-making, in German and Spanish companies. The study illustrates relevant differences by comparing the role of management accountants in decision-making processes and puts a particular emphasis on their networking activities in a corporate context.

This study builds on field study data from semi-structured interviews with senior management accountants in German and Spanish companies. The authors analyze the data within the framework of the actor-network theory (ANT).

In the sampled German companies, strong networks between management accountants and other corporate functions have been established, whereas the corresponding Spanish networks are emerging but remain fragile because of interference from anti-programs, mistrust and defensive departmental attitudes. Although MA in Spain has established only few accepted routines and remains distant from managerial decision-making, it enjoys an unquestioned standing in the German companies, because its routines and procedures are embedded into corporate culture. This embedding is facilitated by not only information technology but also relatively simple tools such as templates, timetables and standardized agendas.

The present study underlines how combining the field study approach with rationales from ANT can provide relevant insights into MA practices in its corporate context.

The present study provides guidance for management accountants striving for an increased influence on corporate decision-making and an improved collaboration with corporate management.

The authors extend the traditional spectrum of theoretical approaches in comparative MA studies. The ANT lens allows to show how styles of MA are shaped by interdependencies between institutional settings and networking processes. In this way, this paper complements previous cross-country research, which has mainly relied on contingency theory to examine static, country-specific differences in relation to distinct environmental and cultural conditions.