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Objectively, this study aims to recognise the antecedents that influence the managers’ environmental practices behavioural intention and its impact on their companies’ performance, namely, environmental and perceived future financial performance.

Standardised structured questionnaires are distributed through the investor relations department where the targeted respondents must be ranked manager position and above. A total of 107 usable responses were collected. To analyse the data collected, partial least square structural equation modelling is use.

Empirically, subjective and corporate norms are positively influencing the managers’ environmental practices intention. Corporate norm has the greatest effects among the antecedents. Furthermore, managers’ environmental practices intention is also found influential to their behaviour. Subsequently, the managers’ environmental practices behaviour is also positively influencing both environmental and perceived future financial performance. In which, managers’ environmental practices behaviour has a larger effect on their companies’ environmental performance. Finally, environmental performance is also positively influencing the perceived future financial performance.

This study enhance the theoretical framework by integrating the extended theory of planned behaviour and norm activation model and extend the original theory of planned behaviour. Also, the greatest effect on corporate norm suggests companies to embrace corporate responsibilities internally to protect the environment. Practically, this study also provides few suggestions to the management so that they can cultivate environmentally friendly behaviour among the employees.

This study is integrating the extended theory of planned behaviour and norm activation model to examine the antecedents to the environmental practices intention among managers of the Malaysia listed companies and extends the original theory of planned behaviour to examine the impact of environmental practices behaviour to companies’ performance.

The purpose of this paper is to answer the question: how to extend resource-based theory to take into account the contribution of all kinds of resources (including the less regarded ones) to performance? While recognising the importance of strategic resources in building and sustaining a competitive advantage, the authors contend that a symmetric analysis of more available resources can shed new light on the sources and mechanisms of superior performance. Thus, they aim to contribute to an extended theory of resources.

Based on literature review and theorization process, the authors introduce alongside strategic resources, the concepts of “ordinary resources” and “junk resources”, showing how they may contribute to performance with an appropriate business model. Several illustrative cases are discussed to demonstrate that such resources need to be studied by resource-based theory (RBT).

The authors propose shifting the focus of RBT from the study of strategic resources alone in order to consider other types as well: ordinary and junk resources. Such an approach involves significant implications for strategic management theory and management practices.

The paper describes the conditions under which ordinary and junk resources (more available to most firms than strategic resources) may generate a competitive advantage. The extended resource-based theory can have implications for society as it may influence managers ' and public attitudes towards underestimated resources and lead to new business models.

The approach developed in this article also goes beyond traditional critiques of RBT. Specifically, the authors ' analysis avoids tautological reasoning, distinguishing between: resources; perceptions of their attributes by firms; the services these resources render; the business model implemented to deploy these resources; and the effects in terms of performance. The authors build an extended resource-based theory, allowing the contribution of various kinds of resources to firm performance to be explained.

The extent to which emerging multinational enterprises (EMNEs) challenge extant international management (IM) theories is a question under current discussion. The purpose of this paper is to confront two classic theories (internationalization process model (IPM) and post-acquisition integration types) to several EMNEs strategies within their initial conceptual frameworks, exploring how their practices lead to extend and update existing models.

This paper compares the classic IPM with the development stages of iconic EMNEs. This reveals how EMNEs’ strategies can be analyzed within extant conceptual frameworks, extending their theoretical content. This approach is then applied to an empirical study of post-acquisition integrations conducted in France by EMNEs from 11 countries of origin.

Two theories are discussed, with suggested updates, within their extant frameworks, taking into account EMNEs’ strategies. First, the initial IPM is re-explored to reveal concentrated paths, from all quadrants of the framework. Similarly, post-integration typologies are updated, including the partnering approach frequently implemented by EMNEs, and the holding approach empirically identified with some specific features (subjection).

This paper combines an analysis of some iconic EMNEs’ internationalization processes and empirical data on up-market acquisitions by EMNEs from diverse countries of origin. It provides suggestions to update two IM theories.

The purpose of this paper is to understand the role of interaction in the process of leadership. Interaction has been claimed to be a leadership competence in earlier research into leadership in the Royal Navy. The aim of this research is to define how interaction works within naval teams.

The research uses Grounded Theory. Following a series of leadership discussions in separate focus groups, discussion topics were coded and subjected to recursive qualitative analysis. The grounded approach is used to synthesise and develop existing leadership theory strands as well as to extend the trait-process approach to leadership.

The research discovers the key interaction behaviours of engagement, disengagement and levelling. Our findings support recent developments in follower-centric perceptions of leadership and in interaction specifically. The authors develop engagement theory by combining it with the less well researched area of leadership resistance. The authors then re-frame resistance as social levelling, a more comprehensive interaction mechanism.

The research is highly contextual because of its qualitative approach. Some of the detailed reactions to leadership behaviours may not found in other naval or military teams and are unlikely to be generalisable to non-military environments. However, the mechanism described, that of engagement, disengagement and levelling is considered highly generalisable if not universal. Rather than develop new theory fragments in an already confusing research environment, the authors fuse engagement and resistance theory to extend trait-process theories of leadership. The result is a coherent and integrative model of leadership dynamics which frames leadership in the mundane interaction of leaders and followers.

Interaction as a competence is strongly supported as is the encouragement of cultures which promote interaction. Selection procedures for future leaders should include interaction skills. The use of subtle methods of resistance are highlighted. Such methods may indicate poor interaction long before more overt forms of resistance are apparent.

The continual monitoring of leaders and implied ambivalence towards leadership could be critical to our understanding of leadership. A dynamic feedback circle between leaders and followers may be a more useful paradigm for the characterising of leadership throughout society. A better understanding of the power of followers to frame and re-frame leadership would help to manage the expectations of leaders.

This research uniquely uses Grounded Theory to extend current theories (competence based leadership and trait-process theories of leadership), explaining the complexity of leadership interaction. The research also synthesises and develops engagement and levelling (resistance to leadership) theories for the first time. As such the project suggests a full range model of follower response to leadership including subtle forms of resistance to power. The value of group-level analysis using focus groups is recommended, especially for other collective leader-follower approaches to leadership. The research is of interest to those studying leadership process theories, competencies, leader-follower traditions, engagement and power/resistance research.

To develop a unified research framework that synthesizes similarities between cognitive science and information studies, particularly language. This framework is proposed and explored as useful for future information study research.

Analysis is conducted of two contemporary developments in the distinct disciplines of information studies and cognitive science. The theories of extended cognition and social constructionism are explored, focusing on the issue of context in each of the arguments. The complementarity argument is presented as the strongest argument for extended cognition, while Sanna Talja's work is offered as representative of social constructionism in information studies. The philosophical similarities between extended cognition and social constructionism are then integrated at points of similarity.

Cognitive science and information studies have a number of unexpected similarities both in broad and specific terms. The opportunity to develop a synchronized research framework is presented as both feasible and mutually beneficial. Additionally, cognitive science is suggested as useful tool in bridging the gap between the frameworks of cognitivism and social constructionism in information studies.

The philosophic discussion borders on technical at times possibly limiting it to those familiar with or interested in the philosophy or meta‐theory within cognitive science and information studies.

The conclusion points to future research between cognitive science and information studies that can be conducted in further research projects. The arguments also move toward continuing discussions of interdisciplinarity in information studies.

Cognitive science is being frequently employed in information studies research and practice. This paper presents an alternative take on how the two can relate and possible benefits, while also exploring very particular movements within each discipline.

Purpose: Case studies are detailed empirical investigations into a complex entity that emphasize the uniqueness of the case and are valuable for making a theoretical contribution. We aim to reveal the types of theoretical contributions case study research can make to the field of strategy and management and explore how case study design can create the opportunities for making a theoretical contribution.

Methodology/Approach: The dynamic capability approach focuses on the firm-specific processes through which firms integrate, build, or reconfigure resources. A comprehensive review of case studies in this field is conducted in five search engines, resulting in a data set of 13 in-depth case studies.

Findings: We demonstrate that using case studies to extend and refine theory enhances knowledge in the field of dynamic capabilities. In strategy and management research, case studies identify and refine constructs and their relationships, develop and confirm propositions, and embed constructs within a larger set of relationships. We reveal that sampling strategy, research setting, and multiple lenses are aspects of case study design that create opportunities for making a theoretical contribution.

Practical Implications: We suggest that case study researchers strategically and purposefully sample cases, vary the setting conditions, or draw upon numerous research fields to make a theoretical contribution.

Originality/Value of Paper: Going beyond the current discussion, we show that case studies have the potential to extend and refine theory. We shed new light on how dynamic capabilities can benefit from case study research by discovering the antecedents that shape the development of capabilities and determining the boundary conditions of the dynamic capabilities approach.

This study seeks to postulate a theory of psychohistory as a “think‐piece”. It develops from some earlier theoretical work on sociohistory that can model cultures that are large‐scale (e.g. societies) over the long term or small scale (e.g. corporations) over the short term. Sociohistory, as developed by Yolles and Frieden, provides a new theory to explore the possibilities of tracking and explaining social and cultural change. It offers entry to the development of a theory of psychohistory that explores the psychological basis for decision making and social action and interaction, and connects with both Jung's propositions on psychological profiling and with the popular Myers‐Briggs instruments of personality testing.

Sociohistory was developed by coupling three theoretical frameworks: the knowledge cybernetics of Maurice Yolles, the mathematical approach in extreme physical information (EPI) of Roy Frieden, and the sociocultural dynamics of Pitrin Sorokin. Knowledge cybernetics creates the vehicle for the exploration of the sociocultural dynamics that reflects the theoretical structures of Sorokin, and uses EPI as a way of fine tuning one's understanding of the qualitative and quantitative dynamics uncovered. The basic fractal nature of knowledge cybernetics is be used to extend the theory of sociohistory from sociocultural dynamics to psychosocial dynamics. Elaborating on the fractal nature of the approach, an indicative theory of psychohistory is formulated.

The theoretical basis for sociohistory is outlined and extended from sociocultural to psychosocial dynamics, and it is shown how the methodological approach can then be extended to the development of psychohistory. An agenda for further sociohistorical and psychohistorical research is also developed in this process.

Sociocultural dynamics is extended to the promise of being able to deal with social dynamics within a cultural setting. The postulated theory of psychohistory both explores social dynamics in psychological terms and is linked to the potential for developing a new personality inventory.

This paper aims to discuss the alternative perspectives for studying management accounting and organizational change. It provides a comprehensive basis for the research of accounting and organizational change conducted in terms of theories used, influential factors, systems applied, dynamics and aspects of change.

The paper applies a “theoretical framework” for studying accounting and organizational change based on obtaining an institutional perspective. By achieving this theoretic construction in the integration of a number of different works, this can summarize the common elements, contrast the differences and work in a way that extends the methodology. It is determined exclusively on a hybrid approach through the adoption of alternative perspectives and complements recent recommendations for bridge building and methodological pluralism among the different debates and perspectives concerning accounting and organizational change research.

The findings emphasize that the nature of organizational change is not static, rather, it is dynamic and varying over time. Organizational changes are occurring in both extra- and intra-organizational factors that shaped changes in accounting systems in organizations. The study concludes that accounting and organizational change literature has divided theoretical strands into two main perspectives: rational perspectives and interpretive and critical perspectives. Rational perspectives represented by the conventional mainstream of research can be classified into two approaches, normative economic models and positive economic models, which are grounded in neoclassical economic theories. On the other hand, the interpretive and critical perspectives emerged as alternatives to rational perspectives to explain accounting and organizational change within its broader social and economic context.

The paper has significant implications for the ways in which change dynamics can emerge, diffuse and implement at multilevel of institutional analysis. It also explains the interaction between the accounting and organizational change, which identified that change is both shaped by, and shaping, wider socio-economic and political processes. This broad sensitivity to the nature of change has important implications for the ways of studying accounting and organizational change. Hence, it has important implications for the way in which successful change can be defined in accounting and organizational change literature.

The study contributes to both accounting and organizational change literature by providing a comprehensive review about the development of institutional theory as it examines how the organization is simultaneously subjected to a high level of efficiency and considerable institutional demands. Thereafter, the domain of accounting and organizational change research itself will be extended.

In international business (IB), the discussion of COVID-19-related global value chain (GVC) models driving resilience has taken momentum since May 2020. The purpose of this study is to uncover insights that the pandemic provided as a unique research opportunity, holistically, revealing the significant role of non-lead firms in GVC outcomes and resilience. This allows to extend theory as the authors critically identify impact criteria and assess interdependence and valence, thus progressing the traditional (pre-pandemic) IB view of GVC governance and orchestration.

This study opts for an integrative review to help create a much-needed extension of IB theory by means of a critical perspective on GVC theory. The authors examine the extant body of IB literature as the relevant stock of collective IB knowledge prompted by the COVID-19 pandemic, uncovering contributions – with a focus on the role of non-lead firms in orchestration and resilience – that allows to clarify what was not evident pre-pandemic. With this, the authors move the theory from its efficiency focus to a better recognition of the interdependencies of power and profit outcomes stemming from asymmetries of interrelationships. By design, the authors focus on the unique research period of the pandemic and orchestration complexities along the development of configurational arguments beyond simple correlations (Fiss, 2011), revealing key dependencies as key themes. The authors highlight further research avenues following Snyder (2019) that are called upon to strengthen that understanding and that helps extend theory.

This research provides a critical perspective on the application of the traditional IB views for GVC governance (designed for efficiency, cost and proximity to markets with pre-dominance for just in time), which has shifted during the pandemic to accommodate for adaptation and adjustment to resilience and just in case considerations. The holistic review reveals not only the key country- and multinational enterprise (MNE)-dependencies with residual impact determining the balance between just-in-time and just-in-case. Also, the authors advance the understanding of the (un)balance of the traditional GVC – focused on just-in-case rather than just-in-time through a lead and non-lead GVC participation and power lens yet rarely observed. The authors find that governance should not be construed as “management” such that it resolves into decisions undertaken in lead firms for execution in subordinate GVC participants. Autonomy allows to subsidiary units by MNE lead firms and/or exercised by (mainly, innovative) non-subsidiary GVC participant firms, is uncovered as a key driver in this. Greater delegation capacity appears to help provide resilience to loss in profit, with a recognition that there may be a dynamic trade-off between power and profit. In addition, the authors are able to identify correlations with innovation, demand elasticity, digital uptake, investment and other, that the authors trust will set the scene for additional research deepening and extending the findings.

Integrative literature reviews include a problem formulation (i.e. that is limited to published topics around an emerging theme) and are hence very focused in nature and approach. This applies to this paper. Data analysis in this method is not typically using statistical methods in contrast to meta-analyses. Also, the authors limit the sample to a relatively short time period with 33 publications analysed, purposefully focusing on the most prompt and “acute” insights into GVCs during the pandemic.

The traditional GVC governance model is designed for efficiency, cost and proximity to markets with pre-dominance for just in time. The authors reveal dependencies that are instrumental to better understand lead and non-lead interaction and relative autonomy, with a focus on residual impact determining the balance between just-in-time and just-in-case that, if in the sought equilibrium and agile, can allow alignment with context and this resilience. This paper specifically provides practical insights and visualization that highlights stages/“ripple” effects and their impact and the questions to ask as stakeholders look for GVC resilience. This includes, int.al., firms and their role as strategic agents, prompting participants through the learnings from exogenous shock to realign their strategies, redistributed manufacturing of production across subsidiary and non-subsidiary non-lead firms, greater competition and hence power for suppliers leveraging resilience and innovation, greater understanding of localization and regionalization of production of essential supplies, interaction with governments, and of investment impacts abroad especially to secure GVC participation.

The insights provided through this extension of theory with its literature review reveal the importance of aligning IB research into GVCs to factors that became visible through alternative or unusual settings, as they have the power to reveal the limitations of traditional views. In this case, a mainly efficiency-led, just-in-time focused GVC governance model is reviewed through the literature that emanated during the pandemic, with a critical perspective, which helped uncover and underline the complexities and evolution of GVC governance, providing fundamental support to solutioning the continuing global supply chain challenges that started as a result of the pandemic and are yet again accelerated by the Ukraine and Middle Eastern wars and its impact with, int.al., concerns over possible severe global food, labour/migration and resources crises. IB holds a social responsibility to help identify critical challenges from the disciplinary perspective and help advance resilience for social benefit.

This paper supports the original IB theory development by extending GVC theory into the lead – non-lead dynamics that may, under certain conditions, provide a “Resilience wall” for GVCs. The value created through insights stemming from a unique period of time for GVC is significant. It allows us thus also to pave the way to an emerging and critical research adaption looking into equilibrium, nuancing demand elasticity, better understanding trade and investment impacts along GVCs and more. By examining views on the sources of pandemic risks in a possibly unique setting, the authors offer added value from extant IB research insights by combining them, revealing the importance for GVCs to investigate not only key dependencies between the exogenous shock, i.e. context, and the impacts assessed through this literature but to further use their inherent value to create a framework for further conceptualization and extension of the traditional IB view on GVC governance. This work illustrates the urgency and importance for IB to take a timely and possibly more critical approach to the investigation of governance models that have, to date, shown some significant limitations.

This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations.

The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition.

The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so.

The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.