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The purpose of this paper is to improve Kingdon’s (1984, 2011) concept of policy entrepreneurs (PE) with regard to the theoretical development of the definition and identification and level of agency by supplementing it with elements of Schmidt’s (2008, 2010, 2011, 2012) sentient agents. The improved concept of discursive policy entrepreneurs (DPEs) is then applied in an in-depth case study about the agenda setting process of micro and macro whole-of-government accounting in Australia in the late 1990s and early 2000s.

Based on the concept of DPEs, a series of operationalised characteristics and proxies are developed to identify them and describe their behaviour. These are then applied in the case study. The two main data sources are semi-structured in-depth interviews and archival documents.

The findings show that the focus on DPEs’ discursive and coordination activities is critical for identifying and investigating the key actors of the Generally Accepted Accounting Principles (GAAP)/Government Finance Statistics (GFS) harmonisation agenda setting process. The study also finds that the two relevant decision-making bodies, the Financial Reporting Council and the Australian Accounting Standards Board, lost control over their agendas due to the actions of DPEs.

The improved concepts of DPEs will allow researchers to better identify the main agents of policy change and differentiate them from other supporters of policy ideas. Due to the qualitative nature of the study, the findings are not necessarily generalisable.

The findings from this study can help participants of agenda setting processes to gain a better understanding of the actions and behaviours of DPEs. This might allow standard setting bodies to mitigate against undue influences by DPEs.

This study is the first study that uses Schmidt’s concept of the sentient agent to address the limitations of Kingdon’s concept of PE and develops and applies characteristics to identify PEs and their actions. It is also the only study to date that investigates the GAAP/GFS harmonisation agenda setting process.

The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR) Network conference in 2015 in which practitioners’ doings were themes across numerous papers. The paper’s central objective is to scope out an agenda for future research in the area.

Using the CIGAR presentations and papers reviewed for this AAAJ Forum, a desk-based study informed by these sources and others has been conducted.

Aspects of public sector accounting practitioners’ doings hold promise in themselves whilst also being likely to complement and enrich other themes of public sector accounting research. Those aspects give rise to analytical frames, which may overlap and/or reinforce other aspects. Those analytical frames are: first, examining networking between practitioners; second, identifying implications of the professionalisation project for public sector accounting practitioners; third, analysing public sector accounting practitioners’ responses to the rise of external experts; and, fourth, exploring how public sector accounting practitioners interact with forces that shape the accounting craft. The four articles published here variously address several parts of these themes.

In scoping out a future research agenda, this paper justifies greater attention being paid to the four themes noted in its findings. In each of these research fields, an interdisciplinary approach is important.

The purpose of this paper is to describe phenomenological approaches to studying entrepreneurs and their behaviors. The goal is to illustrate how phenomenology can provide a complement especially to the cognitive and discursive approaches that are common in the field today.

Conceptual review.

Cognitive and discursive approaches typically seek coherent explanations of entrepreneurial behaviors by grounding them in intra-individual cognitions or extra-individual discourses. Phenomenology on the other hand seeks to capture more fully the richness of individuals’ lived experiences. While some degree of scientific reduction is inevitable in all empirical research, such reduction is also accompanied by the risk of ignoring essential insights, something that has potentially damaging implications for theoretical and meta-theoretical development as well as for practice. Phenomenological methods are thus well suited to develop new insights and to challenge and add nuance to existing, often more normative and structurally oriented, theories.

The review of the literature focusses on representative studies and is therefore not comprehensive.

Research based on a richer appreciation of entrepreneurs’ lived experiences can inform both policy and more directly the design of specific support structures.

Research based on a richer appreciation of entrepreneurs’ lived experiences can inform both policy and more directly the design of specific support structures.

This paper provides a novel discussion of the limitations of cognitive and discursive approaches by relating them to the phenomenological tradition. More generally, it identifies the potential conflict between coherent theoretical explanations and rich appreciation of the entrepreneurial life-world, as a central methodological concern in the entrepreneurship field.

This chapter uses discourse analysis to explain why entrepreneurship has become a primary response to Africa’s youth employment challenge. It analyses almost 20 years of academic literature and publications from one of the world’s foremost authorities on entrepreneurship: the Global Entrepreneurship Monitor (GEM). The study found that youth were positioned within a discourse of entrepreneurial essentialism; where entrepreneurship was narrativised as the only option for youth employment; and youth were framed as entrepreneurship being the natural solution for them. Youth were concurrently framed within numerous contradictory entrepreneurial discourses which were used to elevate and legitimise entrepreneurship as the key pathway for addressing Africa’s youth employment challenge. An important finding in this study was that the dominant model of entrepreneurship being promoted by GEM to address the challenge is a mainly skills-based pathway to self-employment and low-growth microenterprise development. This is concerning for two reasons: firstly, global evidence does not demonstrate much support for such an approach, and secondly, it undermines other responses to youth unemployment, particularly those which seek to address more structural, demand-side barriers to employment.

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.

How are institutional logics transgressed in the organizational fields of open source software and of commercial proprietary software, respectively, by developing a new practice of commercial open source software? I argue that by combining a Critique of Ideology Critique and a Critique of New Institutional Organizational Theory, we become better equipped for understanding institutional change in organizations applying concepts such as institutional entrepreneurs, discursive devices, and meaning arenas. The analysis show that many institutional entrepreneurs apply discursive devices to convince actors in the two organizational fields of the legitimacy of the new practice. This happens in many different meaning arenas such as in the market, in the public discourse, and in concrete open source projects. I advance the assumption that a relation established between institutional entrepreneurs of different legitimacy in the two original fields renders possible their institutional work.

Uses the neologism “entrepreneur mentality” – paying implicit homage to Foucault's govermentality – to highlight how an entrepreneurial discourse is mobilized as a system of thinking about women entrepreneurs which is able to make some form of that activity thinkable and practicable, namely: who can be an entrepreneur, what entrepreneurship is, what or who is managed by that form of governance of economic relations? Discourses on women entrepreneurs are linguistic practices that create truth effects. Argues that social studies of women entrepreneurs tend to reproduce an androcentric entrepreneur mentality that makes hegemonic masculinity invisible. They portray women's organizations as “the other”, and sustain social expectations of their difference, thereby implicitly reproducing male experience as a preferred normative value. Taking a deconstructive gaze on how an entrepreneur‐mentality discourse is gendered, reveals the gender sub‐text underpinning the practices of the scientific community that study women entrepreneurs and, in so doing, open a space to question them.

This chapter explores how classic and institutional entrepreneurs in the sharing economy (SE) frame and make sense of the emergent, plural, and contested SE concept. The authors address this question through an investigation of an attempt to institutionalize the SE as a separate field in France, through data collected among SE entrepreneurs gravitating around OuiShare, a leading institutional entrepreneur for the SE. To analyze the plurality of discursive framings within the SE field, we explored how classic entrepreneurs affiliated with the SE and institutional entrepreneurs made sense of the concept and its related practices by referring to different theories and narratives. The results reveal that classic entrepreneurs used and combined four distinct theoretical currents (access economy, commons, gift, and libertarianism) to frame their projects. This framing diversity was further reinforced at the meso level by specific forms of institutional entrepreneurship which reflected and actively built on such framing diversity. However, over time, such heterogeneity negatively affects the internal coherence of the field. Based on these results, the authors discuss the impact of enduring framing diversity on the SE organizational field emergence and development.

This paper aims to study individuals in international relations especially private individuals in global politics. Therefore the paper focuses on analyzing the case of Mark Zuckerberg the founder and chief executive of Facebook who affects the international arena. The paper illustrates Zuckerberg’s strategies to assert wide influence and power within Facebook’s network and through multiple networks.

The paper follows new theories of studying the human agent in international relations, concentrating on private individuals as new actors in international relations (IR). Thus, depending on “network making power theory” and the “three-dimensional power perspectives; (discursive, structural and instrumental)”, the paper illustrates the case of Mark Zuckerberg as a private entrepreneur and his authority in the era of social media dominance with a focus on: Zuckerberg's discursive/ideational power strategy. Zuckerberg’s strategy to work as a switcher through multiple networks. The most obvious one is the Facebook network, through which he can assert global influence.

Formal state officials are not the only type of individuals who can affect international relations. Technological evolution has empowered private individuals as influential actors in international relations (IR). Interdisciplinary approaches became essential tools in studying new actors affecting IR. There are new patterns of power linked to individuals without formal positions. Zuckerberg, CEO of Facebook and global philanthropist, is considered an influential actor in IR depending on programming and switching strategies to assert his power in a networked world.

This paper is able to prove that there are new forms of power which belong to private individuals in a networked world.

The discourse of human resource management (HRM) is increasingly dominated by a normative, consensus‐oriented perspective on managing the employment relationship. This paper aims to explore the potential of critical discourse analysis (CDA) to provide new and different understandings of HRM and processes of organisational change, and which highlights the creative role of language in the shaping of organisation and management practice.

A case study analysis of managers' experiences of introducing change in a large catering firm is drawn upon to highlight the inherent tensions in people management, which stem from the need for employers to motivate and control labour in order to remain profitable. This is illustrated in a change programme aimed at increasing organisational efficiency and achieving a “results driven culture” that exhorted managers to think and behave as “entrepreneurs” and to “comply” with stringent new rules on managing their staff.

It is concluded that conflict and resistance is an inevitable feature of HRM‐based initiatives and that CDA offers a powerful lens for exploring this dynamic. Importantly, it provides a less restrictive view of management decision making than that found in conventional understandings of HRM, which tend to treat management as a more or less culturally unified body, and ignores the subjectivity of managers. In contrast, the empirical evidence presented here provides an example of how the deployment of CDA can provide rich insights into the dynamics of HRM‐based change rooted in a complex shifting network of alliances (and related discourses).

Focus is placed on how concepts, objects and subject positions are constituted through language and embedded in power relations.