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This paper seeks to extend the development of the historical accounting research agenda further into the area of popular culture. The work examines the discourses that surrounded the drinking of alcohol in nineteenth century Britain and explores how an accounting failure disrupted the tension between the two established competing discourses, leading to a significant impact on UK drinking culture at the end of the nineteenth century.

The paper employs both primary and secondary sources. Secondary sources are used to develop the main themes of the discourses deployed by the temperance societies and the whisky companies. Primary sources derived from the contemporary press are employed, as necessary, in support.

The paper demonstrates that accounting, although it may not be central to a discourse or other social structure, can still have a profound impact upon cultural practices. The potential for research into culture and accounting should not therefore be dismissed if no immediate or concrete relationship between culture and accounting can be determined. Further support is provided for studies that seek to expand the accounting research agenda into new territories.

The study of popular culture is relatively novel in accounting research. This paper seeks to add to this research by exploring an area of cultural activity that has hitherto been neglected by researchers, i.e. by exploring how an accounting incident impacted upon the historical consumption of Scotch whisky in the UK.

Purpose: The emotions that accompany failure, in and of organizations, and their consequences have been researched in multiple domains of management, but comparative approaches have seldom been attempted. The failure of organizations to survive has been a common occurrence over centuries, particularly in the modern era of start-ups, innovation, and political, economic, and environmental turbulence. With the advent of the COVID-19 pandemic, failure at many levels of society, including the organizational and individual, has increased significantly and produced even more intense emotions. Study Design/Methodology/Approach: For this conceptual chapter, literature from many disciplines was consulted on failure in organizations, and the emotions it elicit, including studies on the process of failure as well as its outcomes. Findings: Failing and failure are likely to evoke negative emotions, with negative consequences for the actor. However, positive emotions can also occur, and a matrix of emotional valence and consequences presents an intriguing set of possibilities. The dimensions of emotions (valence, intensity, duration, and frequency) interact with a wide range of contributing factors (salience, personality, identity, emotional intelligence, emotional regulation, prior experience of failure, and context) in producing the emotions of failure and their consequences. Originality/Value: This chapter contributes to the literature by explicating the types of emotions that emanate during and after failure across many domains of management research, their dimensions and contributing factors, and the consequences for the individual actor. The model of the emotions of failure that is presented here assembles a wider variety of elements than prior research has offered. We indicate avenues for further research as we approach an era of even more demanding challenges.

The purpose of this paper is to examine how discursive practices are involved in organizational change.

This research scrutinizes organizational change by combining discourse and practice approaches. A case study at a public university hospital is conducted with a narrative analysis method.

The key finding of this research is that discursive practices are involved in organizational change through discourse phronesis. Discourse phronesis is a socially and contextually developed phenomenon, and hence discursive practices are particular within context. The case study revealed four particular discursive practices as examples of discourse phronesis: field practices, mandate practices, priority practices and word practices.

The results of this research advance awareness of the concealed power within discursive practices and, more importantly, invite practitioners to pursue the intellectual virtue of discourse phronesis while implementing organizational change. Discourse phronesis may be utilized as a gateway to advance change goals and to translate various discourses and actions that otherwise might remain unexplained.

Although extensively studied, organizational change has not previously been directly approached through discourse phronesis, and by doing so this empirical research provides novelty value to both organizational change research and discourse analysis. By introducing the concept of discourse phronesis, this research offers scholars an alternative lens, the intellectual practicality lens, through which to approach organizational change and perhaps to develop new understandings of the great challenges that organizational change complexities usually generate.

The purpose of this paper is to challenge some taken-for-granted practices related to organizational change in order to understand how organizational change as practice is conditioned by mundane assumptions.

A critical analysis of the taken-for-granted assumptions revealed by a literature review was conducted utilizing practice theory approach in which human behavior and social context are intertwined. Hence, the analysis of this theoretical paper focuses on practices, praxis and practitioners in organizational change.

The results suggest that certain elements that are believed to be universal in organizational change are, in fact, particular within context. The key finding and message of this research is that organizational change in practice is a manifestation of particularity. The conclusion is that certain mundane assumptions condition organizational change practices by ignoring the importance of power, phronesis and paradox, which lie in human interaction within social context.

The proposal that the dominating discourse on organizational change involves some taken-for-granted assumptions, challenges scholars to question the ways organizations are currently studied, and perhaps draws more attention to power, context and particularity in future research.

The analysis demonstrates that the social aspect of organizational realities is crucial in organizational change, and should not be underestimated by the practitioners in the process. This realism of practice complexity indicates that the pitfalls of organizational change are more context dependent and thus, more numerous than generally is assumed.

This research contributes to both theory and practice by offering a critical view on some of the taken-for-granted organizational change practices. This paper also demonstrates originality by introducing the concept of “organizational change as practice” in analogue of “strategy as practice” (SAP).

The manufacturing industry is a well-known source of interventions adapted to solve problems in the construction industry. The use of Training-Within-Industry (TWI) is one such intervention adopted in the construction industry to solve the construction problem relating to occupational health and safety (OHS). The objectives of TWI are to help the industry to transfer knowledge and skills from management to the employees. Therefore, the purpose of this paper was to investigate whether TWI can reduce OHS problems by promoting “learning by doing” on construction sites.

A case-based-research method was used to investigate the reported OHS problems in the construction industry in South Africa. The data were quantitative and qualitative in nature; the questionnaire survey, semi-structured interview and focus group interview techniques were used to collect data in the study.

The findings provide a better understanding of the human contributions influencing the behaviour of people causing accidents on construction sites. The data show that construction project leaders struggle to promote “learning by doing” because of inappropriate behaviour, lack of communication and inadequate training provided to new workers on construction sites. Also, there is significant scope for TWI deployment in construction because of the inability of supervisors or management to promote “learning by doing” on construction sites.

Based on the research findings, it is discovered that OHS is a serious concern in the construction industry. Therefore, the adoption of learning by doing on a construction site would help to improve OHS outcome.

The study highlights the need to introduce TWI on construction sites to reduce human failure causing accidents. TWI could lead to improving the knowledge- and skills-transfer programmes for construction workers in favour of better safety performance.

The vast majority of interventions during organizational change tend to focus on individually-held attitudes toward change. However, groups often form collective attitudes that are distinct from those held by its individual members, and organizational change often necessitates collective attitude change within teams, work units, or even the entire organization. We challenge the dominant view that collective attitudes to organizational change merely reflect an aggregation of individual attitudes by considering how and why collectively-held change attitudes are formed and activated. Drawing on social network theory, we propose an alternative approach toward an understanding of change. Acknowledging and detailing attitude formation as a social response to change – a social system of interaction among change recipients – we explain how collective attitudes to organizational change emerge. With this stance, individuals may hold broad and differing attitudes, but as a group can come together to share a collective attitude toward change. Using this approach, we explain how collective attitudes and individual attitudes are linked through top-down or bottom-up processes, or a combination of both. Developing this alternative perspective improves our understanding of how collective attitudes to change develop and evolve and enables both scholars and practitioners to better manage and influence the formation of change-supportive collective attitudes.

Failure as an integral part of the entrepreneurial process has recently become a hot topic. The purpose of this paper is to review this debate as expressed both in research on entrepreneurship and in the public discourse, in order to understand what kind of failure is being incorporated into the entrepreneurship discourse and what is being repressed.

The research design is twofold: an empirical investigation modelled as a discourse analysis is followed by a psychoanalytically inspired deconstruction of the identified hegemony. Where the discourse analysis treats what is omitted, the purpose of the psychoanalytic analysis is to point out more concretely what is being repressed from the hegemonic discourses that the first part of the paper identified.

The paper identifies a discursive shift from focusing on entrepreneurial success while at the same time negating failure, to embracing failure as a “learning experience”. Second, we trace this “fail better”-movement and identify a distinction between the “good failure” from which the entrepreneur learns, and the “bad failure” which may also imply a moral breakdown. Finally, the paper attempts to deconstruct this discourse deploying Kristeva's idea of the abject. The paper argues that the entrepreneurship discourse seeks closure through abjecting its own, real kernel, namely: the everyday, common, entrepreneurial failure. This image comprises the abject of entrepreneurship, and abject which does becomes visible, however, rarely: Bernie Madoff, Jeff Skilling, Stein Bagger.

This paper fulfils an identified need to study the darker and unwanted sides of entrepreneurship and extends our understanding of failure in entrepreneurial processes.

Public debates on the use of genetically modified organisms (GMOs) are strongly influenced by the nongovernmental organization (NGO)-led advocacy, most of which is harshly critical of genetic engineering. This advocacy has resulted in discourse failures marked by the disregard for the scientific consensus on the risks and benefits of GMOs. This paper aims to present a theoretical inquiry into this phenomenon.

Drawing on American institutionalism and Niklas Luhmann social systems theory, the paper explains these discourse failures in terms of the problematic relationship between institutions and technology.

Clarence Ayres would likely see these discourse failures as a form of “institutional resistance” to the progress of science and technology. In contrast, Marc Tool’s social value principle stresses the importance of democratic legitimation and public acceptance of new technologies, while being sensitive to the possibility of ideologically biased discourses. It is argued that the institutionalist understanding of the interplay between democracy, science and technology would benefit from a better account of Niklas Luhmann’s concept of “complexity reduction”.

The study shows that some NGOs are powerful enough to actively shape, if not manipulate, public attitudes and sentiments against GMOs.

The case of the anti-GMO advocacy calls for a new conceptualization of how democracy, science and technology fit together.