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This chapter proposes a quantum relational process philosophy as an approach for studying organization-in-becoming as a world-creating process. Furthermore, the quantum relational process philosophy is tied to quantum storytelling. Whereas the quantum relational process philosophy outlines a philosophy of a processual ontology, epistemology, and ethic, quantum storytelling provides the storytelling medium through which such an ontology, epistemology, and ethic emerges through articulation and actualization. As such, the two approaches are introduced as inseparable from each other.

The focus of this chapter is to unfold the ties between the quantum relational process philosophy and quantum storytelling through the perspective of the quantum relational process philosophy itself.

The proposed quantum relational process philosophy is defined as Being-in-Becoming. Thereby, this approach is suggested as an alternative to the “Being” perspective and the “Becoming” perspective or at least as a further development of the becoming perspective. These latter two perspectives present two different ways of viewing organizational change: development and transformation.

The being perspective relies on substance ontology acknowledging the existence of entities: that “which is.” In substance ontology, however, entities such as individuals and organizations are viewed as existing in themselves in fixed space-time frames. This view entails a rather static and stable ontology, perceiving the organization as a ready-made world of stable, unchanging entities. This perspective is often referred to as the approach of building the organizational world through intervention and control of change.

As a contrast, the becoming perspective relies on a process ontology while the organization is perceived as a sea of constant flux and change through which the organization emerges on the way. In this process-oriented perspective, attention is directed toward “that which is becoming.” In this perspective, the organization is perceived as a world-making phenomenon emerging through ceaseless processes of transformation. This approach is often referred to as the dwelling approach, that is, to dwell in the world-making phenomenon letting it happen. This perspective tends to ignore that which exists, that is the ready-made forms, and only focus on that which is becoming.

In this chapter, the proposed being-in-becoming perspective views the tension between being and becoming as a dialectical interplay that is decisive to organizational transformation. However, in the being-in-becoming perspective, “entities” are viewed from a quantum perspective whereby being-in-becoming differs from the substance ontology in its view of the nature of “entities.” In this perspective, the organization is viewed as a dialectical interplay between, at the one hand, the organizational form(ing) of life and, at the other hand, the aliveness of unfolding and transforming living life-worlds of being-in-the-world in fluid space and open time. This dialectical interplay is conceived as central in organizational world-creating processes.

The aim of the chapter is to develop a conceptual framework of a quantum relational process philosophy that embraces the dialectics of transforming organizations. The contribution is to be capable of understanding the performative consequences of dialectic to organizational transformation viewed from the being-in-becoming perspective of the quantum relational process philosophy.

Through the contribution of Heidegger, Hegel, Aristotle, and Boje, and further enriched by Barad, Bakhtin, and Shotter, a conceptual framework is developed for understanding, analyzing, and problematizing dialectical organizational world-creating.

This framework is called “Fourfold World-Creating.” The fourfold world-creating framework keeps the dialectic of organizational transformation at its center while it at the same time take into consideration the dialectical interplay of ontology, epistemology, and ethic. In this sense, the framework is proposed as quantum relational process philosophy. The incorporation of ethic in the quantum relational process philosophy represents an additional contribution of the chapter.

The fourfold world-creating framework is furthermore suggested to be conceived as a quantum relational process philosophy of the antenarrative dimension in David Boje’s quantum storytelling triad framework encompassing: (1) the narrative, (2) the living stories, and (3) the antenarrative. In his recent research, David Boje has a developed a dialectical perspective on his storytelling framework. Following in line with this thinking, this chapter suggests viewing (1) the narrative as the ready-made form, (2) the living stories as the living life-worlds, and (3) the antenarrative as fourfold world-creating.

In this sense, the proposed dialectical fourfold world-creating framework and its embeddedness in the quantum relational process philosophy contributes to our understanding of the research contributes of antenarrative storytelling in organizational studies.

As findings, the chapter proposes what could be considered as ontological, epistemological, and ethical key constituents in dialectical organizational world-creating. The contribution of these findings encompasses an analytical framework for (1) understanding the dialectical, transformative movements of the organization as well as (2) analyzing and problematizing the cease of dialectical tensions that seems to lock the organization in a particular state of being, only capable of repeating and reproducing its ready-made world in fixed space-time frames.

The authors have examined the developments in law and in practice concerning integrated reporting. An integrated report combines the most material elements of information about corporate performance (re: financial, governance, social and environmental functioning) – currently reported in separate reports – into one coherent whole. The authors first explore the motivation of companies and legislators to introduce integrating reporting. Next, they analyse how integrated reporting can be supported by legislation thereby taking into account the existing regulatory environment.

Literature study; desk research, analysing integrated reports; organisation of an international academic conference (30 May 2012 in Rotterdam, the Netherlands).

EU law needs adjusting in the field of corporate annual reporting. Although integrated reporting is currently being explored by some frontrunners of the business community and is being encouraged by investors, the existing legal framework does not offer any incentive, nor is uniformity and credibility in the reporting of non-financial information stimulated. The law gives scant guidance to companies to that end. The authors argue that amending the mandatory EU framework can support the comparability and reliability of the corporate information. Moreover, a clear and sound EU framework on integrated corporate reporting will assist international companies in their reporting. Presently, companies have to comply with various regulations at an EU and a national level, which do not enhance a holistic view in corporate reporting. The authors provide options on how to do this. They suggest combining EU mandatory corporate reporting rules with the private regulatory reporting regime developed by the Global Reporting Initiative (GRI).

Focus on EU and Dutch corporate reporting laws, non-legislative frameworks, and corporate practices of frontrunners.

The chapter can provide guidance to policymakers, companies and other stakeholders who want to form an opinion on how to legally support integrated reporting. It addresses important questions, especially concerning how European and domestic legislation could be adjusted in order to (i) reflect the newest insights regarding corporate transparency and (ii) become an adequate framework for companies with added benefits for financiers and investors. Moreover, it reports on the benefits of integrated reporting for reporting companies. The authors argue that integrated reporting can be a critical tool in implementing corporate social responsibility (CSR) in the main corporate strategy of a company.

This chapter discusses the SETT Framework – an acronym for Student, Environments, Tasks and Tools – a decision-making tool originally designed to help collaborative teams gather and organise information that can be used to guide decisions about assistive technology (AT) devices and services that foster the educational success of students with disabilities (Zabala, 1995). Explanations and examples are provided both related to the original intent of the framework and how the principles of the SETT Framework have expanded to include not only AT but also other educational services, noneducational environments and other beneficiaries. This commentary is organised around key questions designed to foster rich conversations around the use the SETT Framework in all phases of AT service delivery to support the development of inclusive learning environments and to consider supports and services needed for staff, families and other supporters of students.

The process approach to multi-level organizational behavior is based on the assumption that multi-level organizational behavior is processual in nature. This article defines group and organizational processes and their representation as process frameworks. Both functional and inclusional classes of levels exist, each of which has at least five categories of levels. All ten categories are special cases of process frameworks. This article provides examples of each category level, which it uses to illustrate new models of organizational work, extended models of interdependence, a new typology of theories based on their levels of processes, and a new tool for survey research called knobby analyses. After explaining the basic idea of knobby analysis, the article briefly describes the processual theory of the organizational hologram, the use of linear programming, and causal-chain analysis to provide multi-level explanations of employee opinion data. These ideas are embodied in conducting a strategic organizational diagnosis, which is the first stage of organizational design. Organizational design encompasses multiple stages, each of which itself involves multiple, multi-level phenomena and analyses. The basic point is that the processual nature of multi-level organizational phenomena gives more hope for improvements in theory building and their application if one uses the process approach rather than a variable approach.

Purpose/Aim: Over the last quarter of a century, several voluntary frameworks and non-financial reporting standards have been developed by various initiatives and organisations. Especially after the 2008 financial crisis, which deepened into values crises, the need for evaluating social, environmental, and economic consequences and herein for non-financial disclosures accrued. This chapter aims to outline the current state in the ecosystem for non-financial reporting and its projected future developments and suggests further developments in this field. Since financial institutions played a negative role in the crises and will be important in future responsible investing, the authors also addressed some financial institutions’ specific non-financial issues.

Method: In search of an answer to our questions about whether existing non-financial reporting pronouncements meet (various) stakeholders’ expectations and whether international pronouncements are needed, we rely on triangulation. We start with the identification of phenomena of non-financial reporting. Description of phenomena is further on supplemented with a literate overview. Based on a review of prior research and study of the current framework’s pros and cons, we present a possible path of further development in non-financial reporting. Making that mixed-methodological approach is used (i.e. deductive and inductive reasoning).

Results/Findings: The authors deduce that there has been a substantial increase in demand for non-financial information, social responsibility ratings and other non-financial information services on behalf of preparers, users of such reports and the public. The authors particularly highlight the shortcomings that currently exist and outline the characteristics that future international non-financial reporting frameworks would have to meet with the awareness that such framework or standards will have their advantages and disadvantages. As seen by the authors, the main problem is how to achieve political consensus and then general acceptance by users.

Originality/Significance: The International Financial Reporting Standards (IFRS) Foundation has become active in the field of non-financial reporting and started a project to become an internationally recognised standard-setter. However, with many mandatory or voluntary initiatives being started in this field, IFRS Foundation will need to address many challenges and ambiguities to become a leading organisation in non-financial reporting. Therefore, the research question is whether a new board, comparable to the International Accounting Standards Board, with the straightforward task of setting non-financial reporting standards would be needed in the future.

Surging global natural disasters provide incentive for risk-reducing policies and strategies. In this light, the African Union (AU) engaged a multi-stakeholder policy formulation process between 2002 and 2006, to develop a continent-wide disaster risk reduction (DRR) strategy. Drawing from secondary data, this chapter assesses the process and applies qualitative analysis instruments to critically assess the AU’s disaster policy. Linkages to the 2005 international Hyogo Framework for Action (HFA) are also highlighted. The analysis reveals that Africa’s policy formulation process was belated for over a decade, with respect to international expectations. The formulation process was however largely African owned and led, culminating in a strategy document that reflected African contextual reality at the time, and aligned well with HFA fundamental goals. The applied multi-stakeholder approach enhanced a spirit of participation across levels and was central to the largely successful policy formulation process. However, targeted policy outcomes were not explicit, and poorly formulated indicators marred short- and long-term policy evaluation. Based on these results, we conclude that the African-wide DRR policy formulation processes were belated but participatory, systematic and very successful. Belated policy formulation reflects an initial inertia on the African continent, justified by past negative policy experiences and the desire to succeed. A replication of this policy formulation approach in Africa is recommended, albeit exercising more caution on policy timing, the elaboration of better monitoring and evaluation instruments and criteria. Participation should further embrace modern, risk-free (anti-COVID-19-friendly) information and communication technologies.

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently the Chinese Institute of Certified Public Accountants (CICPA) adopts the International Federation of Accountants (IFAC) Code with certain adjustments due to specific national circumstances. The investigation is intended to highlight the principles-based conceptual framework approach to settlement of ethical standards and regulation for professional conduct.

Design/Methodology/Approach – Regarding the codes of ethics for professional accountants as a genre of discourse text, this paper applies a content analysis method to the investigation of how the newly revised Code of Ethics for Professional Accountants in China adopts the IFAC Code of the same type. Both semantic content and presentation format are considered in the content analysis.

Findings – This study puts forward the argument that even though CICPA claims to have equivalently adopted the principles-based conceptual framework of the IFAC ethical codification, the rigid legalistic presentation format might, however, deviate from the newly revised codification of CICPA from ethical principles to regulatory rules. Our findings prove a practical and nation-specific form of combining direct import and legal enhancement at a time when the Chinese accounting profession is on its way to converging with the IFAC Code of Ethics.

Research limitations/Implications – One limitation of the current study is the lack of information about the motivation of CICPA in adopting the principles-based conceptual framework approach to ethical codification, besides the pragmatic needs of global economic and business environments. Also, the current study focuses its comparison on IFAC and CICPA, without limited consideration of differences in cultural traits.

Practical implications – Content analysis results and conclusions of the study might render pragmatic the implications for future adoptions of the IFAC Code by various national or regional professional bodies.

Originality/Value – This paper proposes a content analysis, in terms of semantic units and legislative formats in ethical codification documents, to identify the principles-based conceptual framework approach in the IFAC and CICPA codes of ethics.