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We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we posit the “augmentation premise,” that is, ((NI + AI) > AI > NI). To test the augmentation premise, we compare student written submissions in an Accounting Information Systems (AIS) course with and without the benefit of parallel generative AI output. We then evaluate how the generative AI output enhances student-crafted revisions to their initial submissions. Using a summative quality improvement index (QII) consisting of quantitative and qualitative assessments, we present preliminary evidence supporting the augmentation premise. The augmentation premise likely extends to other accounting subdisciplines and merits generalization for enriching accounting pedagogy.

Political economy is a term in wide use and has been for centuries. Yet standard economic theory reduces politics to ethics or economics. This reduction is enabled by the presumption of closed choice data or given utility and cost functions. In this conceptual framework, the political vanishes into an activity of preference satisfaction according to a welfare function (ethics) or into trade (economics). To bring the political back to life within a theory of political economy requires that closed schemes of thought be replaced by open schemes. The ways in which individuals react to the indeterminacy of their subjective choice data, in innocuous small-scale settings as well as in situations of dramatic exception to constitutional rules, separates them into leaders and followers. Followership creates an opportunity for political enterprise at the social level (enterprise in rules) and at the subjective level (enterprise in visions of options, and hence preferences). At both levels the political comes to the fore of political economy as an answer to the “challenge of exception.” Much of our inspiration for this argument traces to the work of Friedrich Wieser, Carl Schmitt, and Vincent Ostrom.

Organizations increasingly operate under volatile, uncertain, complex and ambiguous (VUCA) conditions. Traditional command-and-control leadership can be ineffective in such chaotic environments. The purpose of this paper is to outline an alternative model to help leaders and organizations navigate effectively through VUCA environments. By developing three fundamental capacities (absorptive, adaptive and generative), leaders can cultivate organizations capable of continuous synchronization with their fitness landscapes. Central tenets of the framework include diversity, slack, learning, humility, reflection in action and abductive logic.

This framework is designed based on literature insights, conceptual analysis and experts’ judgment. The paper integrates knowledge from a variety of disciplines and interprets them through the lens of complex adaptive systems.

This paper argues for a process centered, contemplative approach to organizational leadership and development. By providing the underlying rationale for the proposed interventions (e.g. Ashby’s law of requisite variety), the paper also reorients busy leaders’ mental models to show why these time investments are worth implementing.

This actionable framework can help leaders and organizations be more effective operating in a VUCA context.

This paper provides a historic context as to why prediction and certainty are favored leadership strategies, why these approaches are no longer suitable and specific steps leaders can take to develop absorptive, adaptive and generative capacities to transform their organizations. Its scholarly contribution is the synthesis of disparate bodies of literature, weaving those multiple academic perspectives into a practical roadmap to enhance organizational leadership.

This policy brief argues that that co-creation provides an ideal strategy for mobilizing local actors and fostering innovative public value solutions that can tackle the complex problems that inform the Sustainable Development Goals (SDGs), and provide 10 recommendations to those who aim to stimulate collaboration between local actors. It accompanies the publication of a golden open access volume titled Co-creating for Sustainability that the authors of this policy brief also authored.

During the twentieth and twenty-first centuries, debate about the governance and management of national cultural institutions has largely focused on the problematic relationship between art and the economy. However, several more recent changes have made this discussion outdated. These include loss of autonomy in the art world, transformation of cultural production and distribution and instrumentalisation of cultural policies to generate a new context leading to the emergence of art managers.

In terms of cultural policy, the interplay between the governance and management of national cultural institutions is currently problematic, with the work of art managers now replacing the previous “art versus economy” binomial. Here, we demonstrate the growing centrality of the governance paradigm and generation of public value in the local context, by qualitatively examining the discourses of politicians and national cultural institution managers in Barcelona.

We concluded that a new interface between policymakers and managers has appeared in twenty-first century cultural institutions, and that this has replaced the previous antagonism between artistic directors and managers. Finally, although there is a consensus that the objective of national cultural institutions should be to enhance public value, we also identified the presence of a symbolic battle over how this public value is defined and who should evaluate it.

This paper reveals the centrality of this new debate: policymakers and managers have developed discourses and strategies so that their vision of public value now predominates. In turn, this debate has become the new “battlefield” of cultural policy and reflects a rebalancing between the artistic and political spheres.

In spite of controversies in academia, various nations around the world have been propounding the importance of cultural and creative industries (CCIs) as the driving force in economic growth and development strategies. Accordingly, this research aims to understand how these industries could contribute to forming a cultural and creative policy scheme in an urban context that is structured based on local cultural assets.

The case analysis of Rasht city, a UNESCO Creative City, assesses the planning policies from the national to the regional level to determine the cultural policy planning platform of Creative Rasht in four phases of urban cultural resources, municipal objectives, festival urban branding and the role of stakeholders, which are fashioned by the integrated cultural identity and sustainable city. This is followed by semi-structured interviews with experts and young researchers in the field of culture-led urban regeneration to evaluate different phases of the policy planning process.

By means of the qualitative method and ethnographic research, this paper argues that managerial regulations for local cultural industries contribute not only to the reinforcement of cultural resources but also to urban cultural sustainable development.

Building on empirical research, this paper attempts to argue the significant role of local CCIs alongside social values in creating a creative city platform, given the necessity for an urban cultural platform in Iran. It also emphasises the importance of local communities’ participation in the decision-making process and awareness-raising among different groups of stakeholders.

Since the release of ChatGPT by OpenAI in November 2022 – with its ability to create compelling, relevant content, new large language model (LLM) technology – business leaders, especially CEOs, are being pressured to accelerate new generative AI investments. IBM IBV surveyed executives to assess their progress and concerns and their adoption strategies.

Adoption of generative AI is still in its very early stages. Most organizations are only beginning to figure out how and where to make use of it. In fact, as few as 6 percent of executives in new surveying conducted by the IBM Institute for Business Value say they are operating generative AI in their enterprise today.

In contrast to many peoples’ expectations about AI, automating tasks is not the top priority for executives looking to tap generative AI to grow business value. Looking at benefits by function, research and innovation is the primary area where organizations see opportunities for generative AI.

IBM IBV's recent survey of executives found that the key barriers to the effective deployment and use of generative AI are linked to security, privacy, ethics, regulations and economics – not access to the underlying technology itself.

Organizations will have to evaluate where in their enterprise the potential gains and cost efficiencies outweigh the risks of possible errors or unintended consequences from the use of generative AI along with broader ethical considerations. Ecosystems expand generative AI opportunities to harness data, insights and technology capabilities from across partners and stakeholders while enabling control over the capabilities that are most central to an organization’s value proposition.

This study explores the reactions of different categories of actors within a university setting (academics, administrative staff, governance members, and students) to implementing performance management system (PMS) changes. The paper aims to understand how these actors dealt with PMS change by discursively reconstructing their roles and positions at institutional and individual levels.

The authors use Foucault's (1972/1989) conceptualisation of regimes of truths to analyse the case of an Italian university. Interviews with individual actors took place in the period 2012–2020. The data were contextualised with other data from publicly available reports, internal documents, and archival material.

The paper identifies the challenges actors face dealing with contrasting discourses and draws attention to the paradoxical changes triggering resistance. However, the findings show that when circumstances allow a generative resistance, dissent can be progressively replaced with a commitment on the part of actors, achieving alignment with organisational strategy.

The study challenges the commonly held view of resistance as a dysfunctional force that impedes change. It emphasises the importance of focusing on actors to make resistance a generative force shaping change towards more negotiated and agreed positions. This has implications for academics and practitioners seeking to implement PMSs.

Most recent C-suite surveying suggests current applications of generative AI, although hyped, are fragmented and unlikely to yield major financial returns anticipated. Instead, business leaders expect major value from generative AI will be achieved through application of generative AI to innovation: operational innovation, product and service innovation, and most elusive of all, business model innovation.

Findings and analysis presented draws on data from several surveys of C-level executives conducted by IBM Institute for Business Value in collaboration with Oxford Economics during 2023. Each survey focused on the potential of generative AI in a particular business area. The n-count of each survey ranged from 100-3000.

1. Business leaders expect generative AI to build on returns achieved from investments in traditional AI, with 10 percent RoI expected on generative AI investments by 2025. 2. Executives anticipate that generative AI will have most impact when implemented to expand innovation. 3. Specific examples provided for operational innovation, product innovation, and business model innovation

We are still very early in the generative AI development cycle. We have made best efforts to project, but only time will tell for sure.

Business application of generative AI are extremely fragmented. Despite the desire to throw investments at the wall to see what sticks, it is important that leaders take a structured approach to generative AI, focusing on RoI from innovation investments.

To alleviate negative impacts of generative AI, focusing on innovation potential and value maximization is crucial.

This research is based on completely new surveying and data. This papers adds to the sum total of new knowledge in the generative AI domain.