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This paper aims to investigate the consequences of the coercive regulations for performance measurement and comparability that strengthened regional health authority’s control over organizations’ activities on management accountants’ relationship with clinician managers, who are the recipients of accounting information for decisional processes in health-care organizations. To achieve this aim, the research focuses on management accountants’ perception of their role and whether they perceive role conflict and role ambiguity.

A case study was undertaken in a public university hospital in the Emilia-Romagna region, Italy; 9 management accountants and 11 clinician managers were interviewed and secondary data analyzed.

Management accountants show low capabilities to support clinician managers’ decisional processes. Following the enactment of regulations, management accountants perform their role with a primary focus on functional responsibility. The focus on the provision of information to address regulations influenced management accountants’ capability to act as business partners in the organization. Because of the conflicting information needs from regulations and clinician managers, management accountants experience role conflict and ambiguity.

The paper has implications for policymakers, underlining the consequences of strict regulations on management accountants’ role. It also emphasizes the importance of revising accounting techniques to satisfy both regional requirements and clinician managers’ needs for decision-making.

The article contributes to knowledge related to the role of management accountants in health care. It explores, in particular, the consequences of coercive regulations in health-care organizations, adding knowledge to a field that remains quite unexplored.

This study aims to explore the conditions that lead to the occurrence of third-party interveners’ coordination in conflict resolution efforts.

The studied theme is elaborated by means of an analysis of two case studies: the Maoist armed conflict of Nepal and the Moro conflict of the Philippines. Importantly, this study solicits the views of third-party practitioners and other relevant stakeholders in the field and attempts to demonstrate how they perceive key issues in third-party coordination.

Third-party coordination is a contingent process, with varying needs and relevance in different phases and types of conflict. The escalation of violence, issues of international concern such as human rights and the homogeneity of interveners are other core elements that have often played a key role in third-party coordination.

In the existing literature, there are no such indicator-based explanations regarding the occurrence of third-party coordination; thus, the findings of this research on this particular theme are well-developed and better conceptualized than what has been discussed in the literature to date.

The analysis undertaken in this study can contribute to the design of better policies and strategies for third-party coordination.

This study is based on in-depth interviews and interactions with a diverse range of third-party practitioners and other stakeholders working in real-world conflicts, who have perhaps the best understanding of various dimensions of third-party coordination. No previous research has been conducted on this particular theme by incorporating direct interaction with a wide range of interveners from two distinct conflict contexts.

This article has two purposes. The first is to synthesize the important current concepts, definitions, and styles of resolving and/or managing workplace conflicts. The second is to introduce a systematic approach to resolving workplace conflicts.

Historical approaches to conflict management are briefly reviewed and Goldratt's evaporating cloud is introduced as a structured approach to achieving win‐win solutions to workplace conflicts. A comprehensive case is used to demonstrate the application of the suggested approach.

Goldratt's evaporating cloud provides a systematic approach to identifying the conflicting needs or interests of the parties to a conflict, and a process for making explicit the assumptions underlying the conflict and challenging their validity, leading to win‐win solutions to workplace conflicts. The evaporating cloud incorporates well‐accepted principles of achieving win‐win solutions and complements existing approaches.

Although there is a growing community of users of the evaporating cloud, it is still a relatively new approach. Although anecdotal examples of applications of the cloud have been published in trade journals, web sites and conference proceedings, additional empirical research should be done to evaluate the usefulness of the cloud in resolving workplace conflicts once a critical mass of users exists.

The evaporating cloud is a practical and intuitive tool that can be used by employees at all levels of an organization to understand and resolve conflicts.

The paper identifies the shortcomings of existing conflict management approaches and shows how the evaporating cloud complements existing approaches. In addition, the applicability of the cloud to a wide range of workplace conflicts, from intra‐personal to inter‐organizational, is demonstrated.

This monograph seeks to summarise the key influences of a role‐based perspective on leadership when making decisions as to how organisational resources can best be deployed.

Application of new frameworks provides insight into the leadership roles executives can adopt when part of formal, informal and temporary groups within the organisation's senior management team and those parts of the organisation for which they are responsible. The methodology adopted is qualitative, focusing on application of previously developed frameworks.

Adoption of an appropriate leadership role, and the timely switch from one role to another as circumstances change, are found to facilitate improvement in the ability of executives to mobilise organisational resources, and in so doing effectively address those challenges with which the organisation is faced.

A one‐organisation intensive case study of a multinational engineering company engaged in the design, development and manufacture of rotating turbomachinery provides the platform for the research. The research intent is to validate two frameworks in a different organisation of a similar demographic profile to those in which the frameworks were developed. The frameworks will require validating in organisations of different demographic profiles.

The concepts advanced, and implications discussed, provide an insight into the role‐based nature of leadership. The practical steps individual executives can take to develop their ability to adopt different leadership roles are highlighted.

This monograph is an investigation into, and study of the contribution of theory that provides insight into, the process by which executives effectively mobilise organisational resources. This differs from the original contributions to theory, which focused on methodology, data gathering and validation in contrast with the current study that is focused on practical application.

This paper considers the progress that has been made during the past sixty years or so in the social psychological study of conflict. It begins with a brief description of the influence of the writings of Darwin, Marx, and Freud, of game theory, and of studies of cooperation and competition as they affected the study of conflict. The main body of the paper summarizes the research bearing upon five major questions that have been the major foci of inquiry in this area during the past twenty‐five years: (1) What conditions give rise to a constructive or destructive process of conflict resolution? (2) What circumstances, strategies, and tactics lead one party to do better than another in a conflict situation? (3) What determines the nature of the agreement between conflicting parties, if they are able to reach agreement? (4) How can third parties be used to prevent conflicts from becoming destructive? (5) How can people be educated to manage their conflicts more constructively?

The complex processes of global organizations poses significant challenges for the global quality management systems (QMSs) responsible for their coordination and effective management. This includes meeting local customers' needs, as well as being responsible for global operational effectiveness, aggregate capacity utilization, cost reduction and standardization. This study examines how all of these ends can be accomplished. Regulating local and global needs emerges as a key issue, but one that lacks clarity. Therefore, this article outlines an approach for developing a coherent, strategic approach.

A field study of eighteen multinational companies (MNCs) examined and mapped the activity of their QMS, defined representative profiles and compared these profiles to strategic, operational and marketing needs.

The data analysis shows several gaps in the approach to global quality management. The lack of coherence and considerable vagueness in addressing inter-organizational processes leads to behavior that fluctuates between absolute autonomy and specific initiatives aimed at reaching the necessary level of integration needed to achieve operational effectiveness.

The innovative mapping process and analysis of the current study provide a tool for differentiating between the local and global needs of MNCs' quality systems, identifying gaps and defining activities aimed at regulating responses while increasing global added value from the QMS. This provides deeper insight into the business needs of global and local QMSs to enhance the value derived from coordination and regulation.

The dominant-view within servitization literature presupposes a progressive transition from product to service orientation. In reality, however, many manufacturing firms maintain both product and service orientations throughout their servitization journey. Using the theoretical lens of organizational ambivalence, the purpose of this paper is to explore the triggers, manifestation and consequences of these conflicting orientations.

A multiple case study method was used to analyze five large manufacturing firms that were engaged in servitization. Semi-structured interviews were conducted with 35 respondents across different functions within these firms.

Servitizing firms experience organizational ambivalence during servitization because of co-existing product and service orientations. This paper provides a framework that identifies the triggers of this ambivalence, its multi-level manifestation and its consequences. These provide implications for explaining why firms struggle to implement servitization strategies due to co-existing product and services orientations. Understanding organizational ambivalence, provides opportunity to manage related challenges and can be vital to successful servitization.

Considering the theoretical concept of ambivalence could advance the understanding of the effects and implications of conflicting orientations during servitization in manufacturing firms.

The purpose of this paper is to apply five models of conflict negotiation (power‐based, interests‐based, needs‐based, dignity model and comprehensive systemic) to Hindu‐Muslim religious conflict in Ahmedabad city, India and assess their relative applicability.

The general principles of each of the five models of conflict negotiation are first laid out from literature review. The principles are then hypothetically applied to resolve the contextual particularities of the Hindu‐Muslim conflict that occurred in 2002 in Ahmedabad city, India.

The comprehensive systemic approach is a good model to be used as a diagnostic tool for assessing the Ahmedabad conflict. Following that diagnosis, however, a combination of the need‐based and dignity model is useful in effectively negotiating the conflict.

This article creates awareness about the advantages and drawbacks of popular models of negotiation; this will enable negotiators to adopt a more realistic approach while negotiating conflicts in the field. The paper recommends that, while trauma, emotions and fears are real, so are destruction of property, livelihood and resources – peace cannot be long‐term unless negotiation addresses questions of subjective as well as material violations by raising questions of distributive justice.

This article indicates that conflicts are complex processes rooted in particular places and hence negotiation should be contextual and experiential. Through a comparative evaluation of different approaches the paper provides a tool kit. However, it also elucidates how reality may require negotiators to be more spontaneous and hence adopt mix‐models.

Previous literature on sustainable supply chain management has largely adopted an instrumental view of stakeholder management and has focused on understanding the effect of powerful stakeholders who have a more decisive influence on an organization's supply chain decisions. Social enterprises have emerged as organizations that often aim to create impact by integrating marginalized stakeholders into their operations and supply chains. This study examines the trade-offs that social enterprises experience due to their moral stance toward stakeholder engagement, evidenced in their commitment to serving marginalized stakeholders, as well as the responses adopted to these trade-offs.

The study follows a theory elaboration approach through a multiple case study design. The authors draw on insights from stakeholder theory and use the empirical insights to expand current constructs and relationships in a novel empirical context. Based on an in-depth analysis of primary and secondary qualitative data on ten social enterprises, the authors examine how these organizations integrate marginalized stakeholders into various roles in their operations.

When integrating marginalized customers, suppliers and employees, social enterprises face affordability, reliability and efficiency trade-offs. Each trade-off represents conflicts between the organization's needs and the needs of marginalized stakeholders. In response to these trade-offs, social enterprises choose to internalize the costs through slack creation or vertical integration or externalize the costs to stakeholders. The ability to externalize is contingent on the growth orientation of the organization and the presence of like-minded B2B (Business-to-Business) customers. These responses reflect whether organizations accept the trade-offs at the expense of one or more stakeholders or if they avoid the trade-offs and find mutually beneficial solutions.

Building on the empirical insights, the authors elaborate on stakeholder theory with a focus on the integration of marginalized stakeholders by emphasizing a moral justification for stakeholder engagement, identifying the nature of the underlying trade-offs which can arise when various stakeholder needs are in conflict and examining the contingencies affecting organizational responses to these trade-offs.

This paper aims to explore the roles of psychologists in seclusion in adult mental health services in Ireland, their perspectives on seclusion and its use in recovery-oriented practice and related professional practice issues.

A qualitative hermeneutic phenomenological study was conducted from a social constructivist perspective. Semi-structured interviews with 17 psychologists were analysed using reflexive thematic analysis.

Twenty-four themes were identified, which were clustered into four overarching themes. Participants viewed themselves and psychology in Ireland more broadly as peripheral to seclusion. They believed that seclusion possessed no inherent therapeutic value but viewed it as an uncomfortable and multi-faceted reality. Participants regarded seclusion and recovery as largely inconsistent and difficult to reconcile, and they perceived systemic factors, which had a pervasive negative impact on seclusion and recovery in practice.

The findings highlight the perceived complexity of seclusion and its interface with recovery, and the need to conscientiously balance conflicting priorities that cannot be easily reconciled to ensure ethical practice. The findings suggest psychologists are well-suited to participate in local and national discussions on using seclusion in recovery-oriented practice.

This study offers a unique insight into psychologists’ perceptions of seclusion and considers the implications of these views. Participants’ nuanced views suggest that psychologists can make valuable contributions to local and national discussions on these topics.