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This paper aims to investigate the accounting logic inscribed in the SAP enterprise resource planning (ERP) system and how this accounting logic becomes effective in organizations. The authors draw on the notion of accounting logics by mobilizing the institutional logics literature (Thornton et al., 2012). Accordingly, accounting logics are conceptualized as crucial underlying design principles consisting of a system of beliefs, assumptions and ideas how accounting systems should be designed.

The authors adopt a qualitative case study approach conducted in a manufacturing company, hereafter called Wood Plc. The primary data source is qualitative research interviews. Secondary data, such as internal documents, were collected to increase validity and reliability through data triangulation (Ahrens and Chapman, 2006; Scapens, 2004).

The paper demonstrates how a particular accounting logic – the Germanic accounting logic – gets diffused throughout the organization by the means of the SAP ERP system, and creates challenges for management accounting practices in local entities. The contribution of the paper is to show that ERP systems can foster the diffusion of a specific accounting logic, which is inherently linked to the SAP system, and which enables a specific version of accounting to work in an organization.

This paper could be viewed as an extreme case of a German organization using the SAP ERP system with its Germanic accounting logic inscribed to make a German accounting logic work in the entire organization. Consequently, further research could unpack the relationship between accounting logics, ERP systems, accounting systems and their use by studying not only different empirical settings with respect to the organizational context but also the ERP software used by organizations.

This paper aims to raise the awareness of practitioners of the conceptual underpinnings inscribed in the SAP accounting modules while at the same time pinpointing the potential challenges of implementation generated by the accounting logics.

The paper complements existing studies on accounting and ERP systems by bringing the accounting logic inscribed in the SAP ERP system to the fore. More precisely, this paper shows that in the wake of SAP ERP implementation, the organization studied spread its assumptions and beliefs on accounting, which are manifested in the Germanic accounting logic inscribed in the SAP ERP system, in the organization. This invoked particular challenges in non-Germanic subsidiaries in making accounting work.

This study aims to generalize the research findings about the impact of individualism-collectivism, ethical idealism and inter-personal trust on ethically questionable negotiation tactics, such as pretending, deceiving and lying, in a Germanic culture, namely, that of Austria.

Survey questionnaires translated from English to German were collected from 304 respondents. A regression analysis was used to test the contribution of the independent variables to the explanation of negotiators’ attitudes towards questionable negotiation tactics.

The research empirically corroborated a classification of three groups of negotiation tactics, namely, pretending, deceiving and lying, in Austria. Austrian negotiators who scored high on vertical individualism tended to score high on the endorsement of the pretending tactic; those who scored high on horizontal collectivism tended to score low on the endorsement of the deceiving and lying tactics; those who scored high on vertical collectivism tended to score high on the endorsement of the deceiving and lying tactics; and those who scored high on inter-personal trust tended to score low on the endorsement of the pretending negotiation tactic. Idealistic negotiators tended not to endorse the use of pretending, deceiving and lying negotiation tactics.

The study investigated the respondents’ perceptions, rather than their actual negotiation behavior. Findings are limited to Germanic culture.

The study provides negotiators in Austria with a tool that has the potential to predict the extent to which Austrian negotiators would use various ethically questionable negotiation tactics.

This is the first study to present a model of the antecedents of negotiation tactics in a Germanic cultural context, where negotiation studies are limited. This study validates in Austria three questionable negotiation tactics groups of varying severity, which had previously been studied only in non-Germanic cultures. This research significantly contributes to the generalization of a model of the antecedents of the endorsement of questionable tactics across cultures.

More than 20 songs by Spanish and non-Spanish bands about the Castilian lord and epic hero Rodrigo Díaz de Vivar, El Cid, account for the topicality of the Hispanic Middle Ages in heavy metal. This chapter explores how diversely El Cid is addressed in 10 of these songs, in particular, from the perspectives of reception theory and both the cultural background of the band (Spanish or non-Spanish) and the language in which the lyrics are written (Spanish or English). Through detailed textual analysis and contextualisation, I will examine how, for Spanish (and Spanish-American) bands, El Cid serves the purpose of naturalising the stereotypical heavy-metal medieval knight, thereby functioning as a vindication of Hispanic cultural heritage within what is perceived to be an Anglo-American (and Germanic-Nordic) dominated musical scene. By contrast, non-Spanish bands resort primarily to El Cid to refresh the overused motif of the medieval knight, but sometimes in a more connoted manner as well, in which his iconic value as a Moor-slayer and a defender of the Western white Christian principles is highlighted. Moreover, I will discuss the appropriation and re-appropriation of El Cid by, respectively, non-Spanish and Spanish heavy metal bands, from the point of view of cultural appreciation and appropriation, and Islamophobia.

The purpose of this paper is to investigate the impact of IT systems on occupational identities of management accountants. The author highlights the pivotal role of the IT system as a central reference point for organisational identity regulation and identity work.

The paper is based on a qualitative case study approach.

The IT system presents the central means of establishing appropriate behaviour in case organisation (“identity regulation”). At the same time, the IT system acts as a sense-giving device (“identity work”) – the central reference point for management accountants to make sense of their work. In addition, the system creates more dirty and unclean work (Morales and Lambert, 2013), producing dissonance between the business partner role and the organisational reality, which is resolved by relating dirty and unclean work through use of the SAP Enterprise Resource Planning (ERP) system.

The paper suggests to understand IT systems as an important driver of the management accounting work shaping the occupational identity of management accountants.

The author aims to sensitise practitioners and organisations to the potential risks of relying too strongly on IT systems – a behaviour which can limit the professional judgement and business insight of management accountants.

The author contributes to the discussion on how technological disruptions, e.g. ERP implementation, Big Data, business analytics, digitalisation, change management accountants’ identity and management accounting work. The author shows how organisations establish appropriate behaviour and how management accountants make sense upon dissonances between the professional ideals exemplified by business partner role and the organisational realities.

How to effectively manage information flow continues presenting challenges for effective responsive strategies in communication, reflecting the magnitude and impact of a data-driven and strategy-oriented market environment globally. Therefore, the purpose of this paper is to discover how concerns related to the rise of social media have affected communication leaders’ operational and managerial practice from an international perspective. The overarching aim is to better understand these concerns in order to contribute to effective responsive strategies in communication practice in the future.

The authors relied on data from an international online survey of public relations and communication professionals in multiple countries who were asked their perceptions and behaviors concerning the impact of information flow and the digital revolution on their practice. ANOVA analyses and hierarchical regression models were used to identify the heterogeneity across five clustered groups of countries.

Results confirmed a strong desire among communication professionals in multiple countries to learn more about information management in practice. Results identified the overall patterns of responsive strategies that have been widely adopted by public relations professionals in specific country clusters across the globe. In order to better manage social media and the digital revolution, all five of the surveyed country clusters indicated that it is effective to integrate more social media strategies and to train employees in social media.

The research has explored the importance surrounding information management in an era of widespread digital content, including how concerns in this area have affected strategic decision-making in communication practice. Equally important, the authors provide a more global perspective on this critical topic by analyzing communication professionals’ perceptions in grouped country clusters. Results of the research have identified the similarities and differences in responsive strategies to cope with information flow concerns across grouped country clusters.

The purpose of this paper is to develop the hitherto unexplored concept of strategic discipline.

Three fairly iconic firms of the Germanic Mittelstand (ALDI, Stihl and Hipp) are examined. The meaning and relevance of strategic discipline is derived.

Intuitively, strategic discipline may seem like the antipode to the much-discussed concept of pivoting. In fact, strategic discipline is shown to be the natural corollary of strategic pivoting as a successive phase in a company’s development.

In fast-moving or fast-changing environments, strategic discipline may be inappropriate. Furthermore, the exercise of strategic discipline can restrain growth. Once firms have attained a certain size and saturation of the market, the desire for further growth may entail a willingness to loosen the hold of strategic discipline.

Strategic discipline can enable firms to avoid falling into common strategic pitfalls. From this paper, the authors distill three basic dimensions of strategic discipline: cultivating simplicity, resisting short-term temptations and focusing on implementability.

The success of firms depends as much on the strategic choices they make as upon the strategic choices they decide not to make. Most prior research has focused on the visible strategy choices companies have made a lot more than on the practically invisible history of strategic choices that firms have not made. This contribution does the opposite, filling an evident gap.

This study aims to present a brief overview of developments in management accounting research and practice in German-speaking countries, locate the contributions of this special issue in historical trajectories and provide an outlook of expected future developments in this area.

This study reviews the literature and draws a critically reflective approach.

A century after Schmalenbach, Germanic management and cost accounting have significantly changed, even though the roots of the cost accounting tradition of the late 19th and early 20th centuries are still visible in practice and teaching, which is true for both organisational practice and research. In both cases, an encroachment of the global on the local can be seen but, paradoxically, as Hopwood (1999) noted, the seemingly globally standardised accounting systems allow for local idiosyncrasies to specifically stand out. The anchoring of management accounting in financial accounting, the country-specific ownership and financing models, the importance of capital and labour markets (e.g. strong codetermination) for companies, regulations on corporate governance and the determination of the tax base are examples of institutions that can shape the behaviour of management and, thus, also idiosyncrasies of management accounting in a country.

The contributions of this special issue provide insight into developments in management accounting research and practice in German-speaking countries and, thus, enhance our understanding of the different historical trajectories and traditions in management accounting. The papers by Weber and Wiegmann and by Gisch et al. demonstrate how specific idiosyncratic practices and understandings of management accounting in German-speaking countries mediate global influences on management accounting in private- and public-sector organisations. The papers by Endenich et al. and by Kreilkamp et al. show that the influence of international developments in management accounting research has become stronger in German-speaking management accounting academia.

The purpose of the paper is to explore HRM practices and HRM-performance (HRM-P) link in public and private sector organizations across three societal clusters: the Anglo, the Germanic, and the Nordic European.

The article is based on international Cranet HRM survey data collected from large private and public organizations.

According to results, HRM is more advanced in private companies than in public sector organizations, even across three societal clusters. Instead, the analyses related to HRM-P link in private and public organizations refer to interesting similarities but also differences between organizational sectors (public versus private) and societal clusters.

The main limitation is retaining in those performance indicators that are applicable in both private and public organizations: subjective measures of productivity and service quality, only. Performance measures relevant especially in the public sector (e.g. qualitative targets, attaining budget frames) were not available, and the operationalization of HRM as an index covering the main areas of HRM may have reduced differences between public and private organizations. More in-depth research designs are needed in public sector HRM-P research.

The paper contributes to HRM-P research by showing that the level of HRM and the HRM-P relationship varies to some extent according to sector and across Western societal clusters.

Numerous studies in the United States have found that various forms of parental involvement in children's education positively affect children's educational outcomes such as high school dropout (McNeal, 1999; Teachman, Paasch, & Carver, 1997), post-secondary educational attainment (Sandefur, Frisco, Faulkner, & Park, 2004), and academic achievement (Epstein, 2001; Ho Sui-Chu & Willms, 1996; Muller, 1993, 1995). Researchers distinguish two dimensions of parental involvement depending on the context in which parents become involved (Downey, 2002; Ho Sui-Chu & Willms, 1996; Muller & Kerbow, 1993).¹ The first dimension of parental involvement represents what parents do at home and studies particularly have focused on the extent to which parent–child discussion on children's schooling, parenting style, and parents’ monitoring or rule-setting affect student's academic achievement and behavior. The other dimension of parental involvement includes parent participation in school activities and parent–teacher interaction. In particular, the literature has extensively examined the effects of attending parent–teacher organization (PTO) meetings or school events, and contacting teachers and school officials.

This volume is dedicated to the memory of Patrick Primeaux. Of your editors, Michael knew him well, Howard knew his work. We both recognise his enormous contribution. Patrick was a very special individual who was unfortunately with us for far too short a time, but who in that time made a very unique contribution. The first three essays in this issue comprise a mini-festschrift issue to honour Patrick. They are by his American colleagues and good friends who knew Patrick well. A mini-festschrift seems particularly germane to Patrick. The festschrift or commemorative volume is deeply rooted in the culture of the Germanic universities, and Patrick, although having many attributes, could certainly not be construed as Germanic. We have no doubt that he would be as honoured by a mini-festschrift issue as he would be embarrassed by a full festschrift issue. The other essays are the result of the Australian Association for Professional & Applied Ethics 18th annual conference which was held in June 2011 at the University of Tasmania. The authors of these essays are academics in Australian universities who might not have known Patrick, but, as is discussed below, their essays reflect Patrick's contribution to applied ethics. There seems something very fitting about that conference being held at the University of Tasmania because their campus is in Hobart which is as far south as Australia goes. Patrick often spoke of visiting Australia but always ultimately dismissed it as too long a flight. It would, admittedly, have been a particularly long flight for Patrick who was a very heavy smoker. Nonetheless, we have no doubt that if Patrick had been able to embark upon the flight to Hobart and attended the conference, he would have enjoyed it. As it was his spirit was very much with us and pervaded many of our discussions about applied ethics.