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The purpose of this paper is to examine the nature and influence of artefacts in market-oriented firms.

Document analysis, direct observation and 14 key informant interviews were undertaken in 6 case study of companies.

The research investigated the nature and influence of four categories of artefacts in market-oriented firms, specifically, stories, arrangements, rituals and language. The four categories of artefacts were found to embody, reinforce, create and compliment the values, norms and behaviours of a market-oriented culture. Market-oriented artefacts are thus core to a market-oriented culture and in developing a market orientation.

The four categories of artefact, namely, stories, arrangements, rituals and language embody a market-oriented culture; these artefacts are necessary to implement market-oriented behaviours. Artefacts play a significant cultural and behavioural part in creating a market-oriented culture.

To be a market-oriented firm means implementing a market-oriented culture. This paper requires managers to assess the degree to which they have developed and used market-oriented artefacts in the establishment and strengthening of a market-oriented culture.

This paper addresses the limited understanding of market-oriented artefacts as an element of a market-oriented culture.

The purpose of this paper is to demonstrate how key strategic decisions are made in practice at successful FTSE 100 companies.

The paper is based on a semi‐structured interview with Ms Cynthia Carroll, Chief Executive of Anglo American plc.

The interview outlines a number of important factors on: the evolution of strategy within Anglo American, strategy execution, leadership at board and executive levels, and capturing synergies within the company.

The paper bridges the gap between theory and practice. It provides a practical view and demonstrates how corporate leaders think about key strategic issues.

This paper aims to generate new research directions at the intersection of accounting, whistleblowing and publicness: defined as the attainment of public goals, interests and values.

A problematising review is used to challenge and rethink the existing accounting and whistleblowing literature by incorporating readings from the public interest and public value literature. The paper draws on the work of Dewey (1927), Bozeman (2007) and Benington (2009) to open up new ways of theorising relations between accounting, whistleblowing and publicness.

Firstly, the paper develops a public interest theoretical framework which shows whistleblowing is a public value activity that moves organisational wrongdoing into the public sphere where it is subject to democratic debate and dialogue required to reconcile the public's interests with what the public values. Secondly, this framework provides one answer to continuing questions in the literature of how to define accountings relationship to the public interest. Finally, the paper suggests this conceptual framework be used to stimulate debate on whether and how one should expand existing accounting and accountability knowledge boundaries to incorporate the broader social, political and moral concerns highlighted by whistleblowers acting in the public interest.

Accounting and whistleblowing research has ignored the theoretical implications of whistleblowing in the public interest. The paper shows how accounting and accountability can respond to the challenges of a shifting and intangible public interest by providing a conceptual framework to guide current and future theoretical questions of how accounting is connected to the public interest.

The purpose of this paper is to investigate empirically the critical factors for the diffusion of web technologies in supply chain management (SCM) functions, based on the technology‐organizational‐environment model, and to identify the benefits resulting from diffusion.

Data were collected, via an internet survey, from 251 respondents, ranging from middle‐level to top‐level managers, from firms which currently utilize web technologies for their supply chain activities. Structural equation modelling was employed for five factors: relative advantage; competitive pressure; complexity; trialability; and top management support, which have been hypothesized to affect the diffusion of web technologies in SCM functions.

The results suggest that all the factors except trialability are significant predictors of web technologies' diffusion in supply chain functions. The results show also that by diffusing web technologies, organizations can enhance their supply chain activities.

The survey was conducted in a Malaysian context, using a limited set of variables, thus limiting the generalizability of the findings.

This study provides a greater understanding of managers' perception of web technology diffusion in their organizational SCM functions, and benefits realizing from diffusion of web technology, such as operational efficiency.

Those interested in adopting web technologies in their supply chain activities may find these results helpful in guiding their efforts.