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The ongoing anthropological transformation urges the rethinking of education, underlining the inadequacy of our schools and universities in dealing with hypercomplexity, that is, with the global extension of all political, social, and cultural processes and with their indeterminacy, interdependence, and interconnection. The idea that educational processes are questions of a purely technical/technological nature, solely a problem of skills and know-how, is the “great mistake” of the hypertechnological society, based on the illusion of being able to measure and quantify everything, to eliminate error and unpredictability, and to achieve total control and rationality. It is necessary to rethink education radically because the extraordinary scientific discoveries and the dynamics of the new technologies have completely overturned the complex interaction between biological and cultural evolution, doing away with the borders between the natural and the artificial. Emergence and emergency themselves are structural features of complex systems (living, social, and human systems), rendered hypercomplex through today’s acceleration and virality, regarding not only education and socialization but also the representations and perceptions of all systemic processes. The merging of fields of knowledge and an epistemology of error become essential for the analysis and interpretation of this hypercomplexity and the unpredictability that distinguishes it.

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.

This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.

Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.

To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.

This study problematizes the prevailing normative and managerial-dominated view of self-initiated employee ambassadorship on social media from a power perspective. The aim is to provide a more nuanced and critical understanding of the negative aspects of this phenomenon.

The empirical material encompasses qualitative interviews with employees from 14 organizations and Foucault’s concept of disciplinary discursive power to analyze which and how discourses exert power over employee communication on social media and what role visibility plays in it.

This study indicates that employee ambassadors’ social media communication is governed by two discourses that create complex tensions, where ambassadors constantly must negotiate between self-branding requirements and an authenticity paradox. These tensions intensify through visibility on social media, where employees strategize and situationally silence their communication through self-monitoring and self-surveillance practices. Conclusively, the findings also outline the need for further critical research to offer a deeper understanding of power relations that influence the communication practices of organizational members.

The paper contributes to a more nuanced understanding of self-initiated employee ambassadorship on social media and highlights disciplinary power relations that go beyond organizational borders.

The findings underscore that organizations need to address the critical aspects of self-initiated employee ambassadorship and act as facilitators to support employees in their navigation process.

This paper contributes a new critical power perspective on employee ambassadorship on social media.

The study aims to highlight and understand, and bring the human agency into the debate on the theory of normative control. While, the previous literature has highlighted the problem of the missing subject. However, the actual human agency in terms of agential properties has not been seriously addressed. This study is an attempt to overcome this problem of the missing subject.

A two-phase design inspired by retroductive inference was adopted for this study. In the first phase, abduction was used to explore the literature on normative control to highlight the forces of attraction, which may pull the employees to participate willingly within normative control systems. In the second phase, following retroductive inference, agential explanations of the forces of attraction identified in the first phase were explored by venturing into other related fields, e.g. psychology and sociology.

The study highlights four strategies used by organizations using normative control, i.e. comfort zoning, relational bonding, moral trapping and elitist appeal. These strategies rely on attractive forces. These forces of attraction pull employees to participate in the normative control system. The attractive element in the identified strategies is due to the fact that these strategies target specific agential properties, i.e. the need for comfort, sense of belonging, moral agency and pride. Overall, the findings suggest that individuals drive their concerns from culture but in relation to their capacity as needy beings for being enculturated.

Theoretically, this study adds conceptual strength to the explanations of normative control. It is suggested that neglect of human agency renders explanations conceptually weak. The study fills this gap in the research. Practically, this study would be beneficial for better design and implementation of normative control. Several studies have pointed out that normative control does not yield the intended results. Out of many reasons, a lack of understanding of human agency is a major cause of unsuccessful attempts to normatively control employees. This study provides some basis to understand the human subject for better design of soft systems of control.

To the best of the authors’ knowledge, this is the first research study that explores agential properties with reference to normative control systems. This study is important for researchers and practitioners.

This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.

This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.

Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.

Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.

Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.

This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.

This study explores the politics of ideology in the process of sensegiving and sensemaking at a Japanese retailer in Hong Kong. Studies on power and politics are scarce despite key role of power and politics in understanding the factors behind the conflict between the management's policy legitimization (sensegiving) and employees' policy interpretation (sensemaking). By using the three dimensions proposed in the critical sensemaking approach (discourse, rules and contexts), this paper explores the complex mechanism of power and politics in sensemaking and sensegiving.

Using 15 months of participant observation as a salesperson, this paper discusses how the Japan-centric customer service philosophy (dominant discourse), customer service policies and practices (organizational rules) and asymmetric power structure between the Japanese global headquarters and Hong Kong subsidiaries (formative contexts) are presented and perpetuated through the sensegiving–sensemaking process.

Dominant discourse was observed in the management's sensegiving, which placed the Japanese style of customer service over others. This ethnocentric dominant discourse informed the creation of customer service policies, although the realization of the discourse was determined by the employees' conflicting interpretations of the organizational rules. As a formative context, an asymmetric power structure was present that positioned the Hong Kong subsidiary as subservient to the global headquarters in Japan. This shows that the political process of sensegiving and sensemaking deeply implicates the dominant discourse, organizational rules and power structure as central forces that determine the level of perpetuating ideology.

This research illustrates the wider implications of power and politics in sensegiving–sensemaking studies and provides a complex picture of ethnocentric management.

The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.

Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.

The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.

Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.