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This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”

Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.

The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.

This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.

This paper aims to examine the management controls that support (and fail to support) a craft brewery’s servitization journey from start-up, through growth, to maturity. It enriches our understanding of how management controls can facilitate the discovery of a service-identity that provides the foundation for servitization.

Drawing on in-depth interviews, fieldwork and secondary data analyses, this paper reports on a longitudinal case study of a craft brewery. The authors trace the case company’s servitization journey using a service-dominant logic theoretical perspective. This perspective focuses us on how the value of a product is cocreated with customers, rather than being created by the firm and then distributed.

The study found that many management controls emerged at the craft brewery from start-up to maturity. Some management controls supported a goods logic, while others supported a service logic. The findings highlight how people and cultural controls in particular enabled the company to move toward a service logic focused on servitization. These management controls informed the evolution of offerings, structure reconfiguration and resources at the craft brewery necessary to support servitization.

Studying a craft brewery contributes an alternative type of manufacturing context and shows how service-identity features such as craftiness, collectiveness, neolocalism and innovation affect a company’s servitization journey.

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Managing megaprojects is challenging due to their inherent complexity and uncertainty. Collaborative project delivery models have been introduced as an alternative to traditional project management in public infrastructure megaprojects and are often realized through collaborative contracts. These project organizations act as institutional arenas for logic interaction as actors with differing institutional backgrounds interact within the project. This paper aims to study the delivery phase of three megaprojects through an institutional lens, investigating the institutional interaction and alignment of logics therein.

A multiple case study was employed to reach deep insight into the phenomenon. Sixty-one interviews were conducted over 3 cases with representatives from all levels of the project hierarchy. Respondents were selected through snowball sampling. In two cases, observations of the shared project office were conducted. Data analysis built on first-order codes and second-order themes, collected into a theoretical framework.

The empirical evidence demonstrates the dynamics shaping institutional logics and gives evidence for changing logics in projects with a well-applied collaborative contract. However, there is a risk of resistance and a return to traditional logics since institutional change is slow and an unsuitably applied collaborative contract can lead to adherence to the conventional way of work.

Current research has focused on the regulatory framework and procurement phase of such models, but little attention has been given to the delivery phase and the interaction of conflicting logics. This paper can serve as an exemplar of the different logics found within public infrastructure projects and their interaction and alignment. Contributions include a heightened emphasis on the start of the project as a meeting point for differing institutional logics and the role change necessary when using a collaborative contract.

This study aims to examine the connection between scholars' research performance and the multidisciplinary nature of their collaborative research. Furthermore, in response to mixed results regarding the effects of multidisciplinarity on research performance, this study explores how human resource management (HRM) practices may moderate this link.

The authors built a model based on the theoretical arguments and empirical evidence found in the review of diversity and HRM literature. The authors also performed a quantitative study based on a sample of scholars in the field of management. Different econometric estimations were used to test the proposed model.

The results of this empirical analysis suggest that multidisciplinary research has a non-linear effect on research performance. Certain HRM practices, such as development and collaboration, moderated the curvilinear relationship between multidisciplinarity and performance, displacing the optimum to allow higher performance at higher levels of multidisciplinary research.

The paper provides advances on previous works studying the curvilinear relationship between multidisciplinarity and the researchers' performance, confirming that multidisciplinarity is beneficial up to a threshold beyond which these benefits are attenuated. In addition, the findings shed light on important issues related to team-oriented HRM practices associated with the outcomes of multidisciplinary research.

The inclusion of esports as an official event in the Hangzhou Asian Games is an important step towards the institutionalisation of esports. The significance of this event marks that Asia once again takes a lead in the global esportisation. This chapter investigates a series of history events in the inclusion process of esports into the comprehensive Games in Asia using process sociology and actor network theory (ANT). This study will analyse the type characteristics of esports events in Hangzhou Asian Games, whilst examining how key stakeholders' interact and balance in the network composed of international sports organisations, host of the event, emerging esports organisations and esports game companies. The chapter also examines the functions of global game industrial economic geography, local cultural politics, esports geopolitics and Olympic values in esports sportization, aiming to reveal the implications of esports inclusion in the Asian Games on the debate of whether esports meets the criteria to be classified as a ‘sport’ and its enlightenment of digital strategy to the inclusion esports in the Olympics.

This chapter argues that football is central to specific regional, hegemonic masculinities within colonial histories and continuities in South India. Through ethnographic narratives of a prominent football figure associated with the Malabar Special Police, this chapter shows how different performances of a particular mode of masculinity draw power from multiple sites such as regional class networks, colonial legacies, and postcolonial sport. This work demonstrates how a (post) colonial space shores up the powers associated with a male sporting figure. The regional format of a sport is as important as the global format in producing regional, hegemonic masculinity. Analysing the powers and aura associated with this sporting figure helps one to understand the specific meanings of desire and aspirations for status and stability among a section of men in a South Indian context.

The paper addresses the issue of change in Wikidata ontology by exposing the role of the socio-epistemic processes that take place inside the infrastructure. The subject of the study was the process of extending the Wikidata ontology with a new property as an example of the interplay between the social and technical components of the Wikidata infrastructure.

In this study, an interpretative approach to the evolution of the Wikidata ontology was used. The interpretation framework was a process-centric approach to changes in the Wikidata ontology. The extension of the Wikidata ontology with a new property was considered a socio-epistemic process where multiple agents interact for epistemic purposes. The decomposition of this process into three stages (initiation, knowledge work and closure) allowed us to reveal the role of the institutional structure of Wikidata in the evolution of its ontology.

This study has shown that the modification of the Wikidata ontology is an institutionalized process where community-accepted regulations and practices must be applied. These regulations come from the institutional structure of the Wikidata community, which sets the normative patterns for both the process and social roles and responsibilities of the involved agents.

The results of this study enhance our understanding of the evolution of the collaboratively developed Wikidata ontology by exposing the role of socio-epistemic processes, division of labor and normative patterns.

Expectations regarding the participation of management accountants (MAs) in the promotion of sustainability of multinational enterprises (MNEs) have been poorly realised. This raises the question of whether MAs are invited to join in sustainability promotion or does sustainability not fit the perceived professional role of MAs. We suggest that the development of individual-level engagement of corporate sustainability is required for MAs to start contributing to corporate sustainability.

We utilise the psychological ownership theory to investigate how MAs’ professional role could develop to incorporate advancing sustainability. Our qualitative study is based on 32 interviews conducted in seven local business units of three different technology-oriented MNEs.

We reveal features connected to the professional role of MAs that may impede the activation of the routes to psychological ownership of corporate sustainability, thus undermining their involvement in corporate sustainability enhancement. Moreover, we show that MAs’ own perceptions of their professional role may impede the stimulation of the routes.

From a managerial viewpoint, our study helps readers to understand how the routes to psychological ownership of corporate sustainability could be cultivated in the development of the future role of MAs. It also gives input for MA professional organisations and MA professional education providers to develop conditions that foster sustainability thinking among MAs. Moreover, by integrating the examination of MAs’ professional role with the psychological ownership theory, we broaden the theoretical scene both in management accounting and in business sustainability research.

The purpose of this study is to address the generalised lack of guidance on ethical treatment of corporate (e.g. non-research) data in higher education institutions, by focusing on the case of the University of Queensland (Brisbane, Australia). No actionable framework is currently available in the country to govern the ethical usage of corporate data. As such, this research takes a stakeholder-centred approach to data ethics; the lived experience of the stakeholders involved coupled with a theory-based ethical framework allowed the authors build to build a framework to guide ethical data practice.

Adopting a revised canonical action research approach focused on intervention on the context, the authors conducted a review of the literature on ethical usage of data in higher education institutions; administered one survey to university students (n = 168); and facilitated three workshops with professional staff (two) and students (one).

Collected data highlighted how, among other themes, the role and ethical importance of transparency was the dominant claim among all stakeholder groups. Findings helped the authors develop an Enhanced Enterprise Data Ethics Framework (EEDEF) emphasising transparency and stakeholder-centricity.

Legislation is the driver to regulate the use of corporate data in higher education; however, this can be problematic because legislation is retrospective, lacks normativity and offers scarce directions for cases that do not exactly follow within the legislative mandate. In light of these regulatory limitations, the authors’ EEDEF offers operators guidance on how to ethically manage corporate data in the higher education environment.

This study fills gaps in praxis and theory; that is the lack of literature and guiding ethical frameworks to inform data practice in higher education. This research fosters a more ethical data management by virtue of genuine and authentic engagement with stakeholders and emphasises the importance of strategic decision-making and maturity of data culture in the higher education sector.