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The purpose is: first to review the marketing segmentation literature and its antecedents; second, to evaluate the organizational practice of marketing segmentation in a specific commercial context noted for its dynamism and complexity, fashion retailing; third, to assess theoretical and practical implications; and finally to identify an agenda for future research.

Through the analysis of an instrumental case study examining practice in fashion retailing this paper makes a contribution to current market segmentation debates. Sensemaking properties are used as a disciplined structure in which to report the case and make sense of segmentation.

This research demonstrates that the definition and scope of market segmentation is broader than the current marketing literature suggests. In practice, based on evidence from this research, contemporary segmentation solutions include implicit assumptions, judgement and compressed experience, which are latent within the modelling processes.

Further research needs to be extended to different organizational settings in order to develop further our understanding of the tacit and intuitive aspects of segmentation decisions.

Intuitive decision‐making processes and tacit knowledge employed in them are difficult to replicate and make explicit. However, a better understanding of these intuitive processes would offer practitioners an opportunity to systematically improve the quality of decision‐making.

This research broadens normative theoretical perspectives on market segmentation by highlighting intuitive and tacit dimensions. Combining sensemaking within the case study analysis has helped structure thought trials to provide a rare qualitative insight into the managerial construction of segmentation.

This study investigates how outsourcing multiple public functions in a single contract increases the complexity of the services rendered under the agreement. We hypothesize that product complexity arises in these bundled service agreements due to several factors including diseconomies of scope, the 'lock-in' problem, and communications problems between the contractor, the government and the public. We investigate these questions using a textual analysis research methodology to examine the initial contract documents that formalized an agreement between the City of Sandy Springs Georgia and the firm CH2M Hill. The results of this qualitative study identified several ways that different combinations of functions increased product complexity. It also revealed ways the contracts were designed to mitigate the risks of outsourcing multiple functions in a single contract.

An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation.

From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management.

The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse.

There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

Recently, the operations management academic literature has seen articles focusing on the transfer of “lean” thinking or kaizen concept from the private to the public sector. In Spain, during the last 15 years, some local councils have also followed similar improvement initiatives sometimes under the umbrella of “global quality programmes” trying to support continuous process and service improvement. The research question for this article is: How is lean‐kaizen applied in local councils in Spain? The aim is to shed light on how lean thinking is applied in order to improve those services provided to the public by local councils by describing empirical studies in specific Spanish contexts.

The case study approach was adopted in this research. The research design conducted was of the longitudinal and retrospective type.

The results of the empirical evidence show that three techniques related to lean‐kaizen have a direct effect on the processes and management systems in local councils. The three techniques are: 5S, gemba kaizen workshops and process mapping. These techniques improved the processes and quality of public services provided by the councils. These results suggest the first indications of documented lean‐kaizen public service.

A review of the academic literature of lean thinking and kaizen concept indicates that the managerial application of the techniques in the public sector are few and far between and have been barely explored at the empirical level. The paper makes a contribution to the deeper understanding of the usefulness of applying lean‐kaizen in local government in order to improve the processes and services provided to the public – the emergence of lean‐kaizen public service.

Examines the origins and ideology of the Beyer Plan, a co‐operative productivity venture designed in 1918 for railway labour by Taylor Society member, Otto Beyer, but not implemented until after the 1922 strike. Argues that the traditional depictions of the plan as a sign of labour′s ebbing strength in the 1920s neglect the extent to which the plan marks the emergence of a constellation of interests that influenced industrial relations in the following decades. The plan promoted a reformulation of the wage relation, involving a break with piece‐work and a focus on aggregate productivity levels. Reveals the significant role played by a labourist cadre within the Taylor Society (including Beyer and Morris L. Cooke) in the development of the politics of productivity that characterized labour relations in America′s core industries by the 1940s.