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This study aims to examine the role of intersubjectivity portrayed in employees’ mundane activities in achieving goal congruence between individual and organizational goals within the performance measurement process.

Semi-structured in-depth interviews were conducted with five employees as key informants of each department. Observations were carried out unstructured to collect information about key performance indicator (KPI) and their achievements. Combining the interpretative phenomenological analysis (IPA) and Schutz’s phenomenology, the data analysis stage includes coding (interpretation, condensation and categorization of themes) and thematic analysis.

The findings show employees’ different feelings and actions in achieving their KPIs. Therefore, the anticipations of obstacles in achieving KPI were based on the intersubjective influence of personal goals, company goals, peers, bosses/departments and customers. Thus, in achieving KPI, employees strive to simultaneously achieve personal goals as well as company goals.

Previous literature on management accounting mainly focuses on organizational perspective and less on individual-centred phenomenological perspective. This study tries to fill this gap by exploring how intersubjectivity plays a role in employees’ mundane experiences.

In designing and applying KPI, the company should consider employees’ happiness as it could reflect job satisfaction, leading to high performance.

This study contributes to the literature on goal congruence, performance measurement and management control by extending prior research by Cugueró-Escofet and Rosanas (2013) and Cugueró-Escofet et al. (2019) in empirically portraying how employees perceive goal congruence in the performance measurement process with IPA.

This article aims to explore the potential of feminist phenomenology as a conceptual framework for advancing women’s entrepreneurship research and the suitability of interpretative phenomenological analysis (IPA) to the proposed framework.

The article critically examines the current state of women’s entrepreneurship research regarding the institutional context and highlights the benefits of a shift towards feminist phenomenology.

The prevailing disembodied and gender-neutral portrayal of entrepreneurship has resulted in an equivocal understanding of women’s entrepreneurship and perpetuated a male-biased discourse within research and practice. By adopting a feminist phenomenological approach, this article argues for the importance of considering the ontological dimensions of lived experiences of situatedness, intersubjectivity, intentionality and temporality in analysing women entrepreneurs’ agency within gendered institutional contexts. It also demonstrates that feminist phenomenology could broaden the current scope of IPA regarding the embodied dimension of language.

The adoption of feminist phenomenology and IPA presents new avenues for research that go beyond the traditional cognitive approach in entrepreneurship, contributing to theory and practice. The proposed conceptual framework also has some limitations that provide opportunities for future research, such as a phenomenological intersectional approach and arts-based methods.

The article contributes to a new research agenda in women’s entrepreneurship research by offering a feminist phenomenological framework that focuses on the embodied dimension of entrepreneurship through the integration of IPA and conceptual metaphor theory (CMT).

This study aims to critically discuss and reorient the diversity, equity and inclusion (DEI) debate toward the idea of addressing and rectifying the pervasive structural inequalities that DEI, in its undiluted form rooted in social justice (SJ), aims to combat. Drawing on Bourdieu, the study first examines the diffusion and contestation of DEI into international business (IB). It then proposes a Bourdieu-inspired agenda to advance the transposition of SJ principles into IB.

The study interpretively reconstructs the process of DEI’s ideational diffusion. It examines how the interplay between ideas and field dynamics in IB shapes ideational processes and outcomes.

In response to rising global inequalities – to which multinational enterprises (MNEs) have significantly contributed – SJ movements have propelled DEI into the wider social and political arena, including corporate boardrooms. Within IB, a diluted version of DEI – IB-DEI – emerged as a paradigm to improve MNEs’ performance, but failed to address underlying structural inequalities. As the social impacts, utility and legitimacy of DEI have been challenged, the DEI debate has come to a flux. The study proposes conceptual and contextual extension of DEI within IB and advancing socially engaged research and practice that help reinforce DEI’s core SJ purpose – tackling structural inequalities.

The study is one of the few to openly tackle SJ-IB contradictions on DEI, while advancing the application of Bourdieu to critical studies of IB.

This chapter examines the ‘embodied turn’ in the study of traditional Chinese sports and identifies issues within this area of research. It introduces new interpretative perspectives and approaches within the framework of bodily sociology to elucidate the link between locally-informed sports practices and the formation of socialized individuals. The chapter categorises the current research into three main themes: self-giving, the creation of bodily value and the construction of national identity through sports. It then integrates these themes with the findings of embodied sociology. The chapter compiles and analyzes the existing literature on traditional Chinese sports culture from both Chinese and international scholars, offering insights into the status, rationale and challenges of bodily sociological research. By contextualising the concept of the embodied turn in traditional Chinese sports culture – through concepts such as self-givenness, self-techniques, the generation of value and the creation of collective memory – the chapter discusses the impact of bodily sociology on cultural research. The chapter advocates for further bodily sociological studies of Chinese sports culture, which could enhance the understanding of Chinese studies among Western scholars and contribute to a genuine embodied turn in this field of study. Providing one of the initial explorations of embodied studies in traditional Chinese sports, the chapter reveals a transition from broad cultural interpretations and symbolic, structuralist sociology to a phenomenological approach in sports cultural studies. It posits that the bodily sociology approach is beneficial for sports studies although current research has not yet fully realized the embodied turn.

Stories are a part of being human. They are powerful tools to create social bonds, elicit emotions, and consolidate personal and shared memories. Their role, characteristics, and effects are studied in a variety of scientific fields. In tourism, they can enhance destination distinctiveness, as well as the tourist experience. However, the cognitive processes through which stories contribute to elicitation of emotions or memorability, the very reasons why they are considered important in tourism, are still little understood. This chapter discusses some of the cognitive processes involved in storytelling drawing insights from cognitive psychology and neuroscience, which may help in better understanding and managing the tourist experience.

This discursive paper considers the use of restrictive practices in mental health inpatient settings and how these are often prioritised over relational approaches, especially where the diagnostic label of personality disorder intersects with risk.

Key concepts from Orwell’s 1984 are studied for their pertinence to mental health inpatient settings, supporting our argument that restrictive practices arise from dichotomous thinking and externalised fears.

Drawing upon Orwellian themes of power, social control and digital surveillance from 1984, the authors highlight the role of fear in perpetuating restrictive practices under a guise of benevolent care in mental health inpatient settings, especially for those who are diagnosed with a personality disorder. A lack of preparedness to work with complexity in such environments, coupled with a deficit in self-reflexivity and critical thinking, can exacerbate challenges.

To transcend damaging dichotomies and reduce restrictive practices in inpatient settings, the authors make the argument for the adequate preparation and education of the mental health nurse and authentic, collaborative, user-involved care.

The authors use Orwell’s novel to support a critical discourse around those damaging dichotomies and inherent contradictions that contribute to restrictive practice in contemporary mental health settings and to question whose interests’ these restrictive practices serve.

This paper primarily aims to identify the multilevel learning processes emerging from abrupt telework implementation in a public knowledge-intensive organization (KIO) amid the COVID-19 crisis.

This single-case process research was guided by interpretivist epistemology. Empirical data from documentary research and 41 interviewed managers were processed by inductive qualitative analysis using the multilevel learning theoretical model.

Eight types and three modes of learning processes during the COVID-19 pandemic were identified in a public KIO, iteratively emerging in multilevel learning dynamics during the compulsory adoption of telework and replacing the face-to-face work mode conducted since its foundation.

As insider researchers, while daily and privileged access to the field was obtained, it also demanded their continuous effort to maintain transparency and scientific distancing; conceptual results are restricted to process theorisation studies, specifically the 4Is theoretical model in the scope of crisis learning process studies concerning KIOs.

This study provides evidence for managers to adopt interactive dynamics among eight multilevel types and three learning modes of emergent learning, developed during the COVID-19 pandemic, and support learning practices’ implementation and routinisation across three organizational levels in crisis situations. In addition, evidencing emergent types of learning enables organizational learning (OL) researchers to examine how organizational structures and work practices either promote or inhibit different learning types and impact multilevel learning when adopting teleworking during a crisis.

This research has theoretical value in two ways: (i) Providing empirically supported knowledge: This involves understanding multilevel learning processes resulting from emergent learning in a public KIO that abruptly adopted teleworking during a crisis context; (ii) deepening process theorization studies on OL: To achieve this, we enhance the 4I model by incorporating eight types and two modes of learning processes. These processes iteratively emerge from the individual and group levels towards the institutional level in a public KIO.

By focusing on the contextual conditions of South African digital entrepreneurs and the affordances of digital technologies, we understand how connective affordances of digital technologies enable a collective approach to digital entrepreneurship.

We do so through an interpretive field study of South African digital entrepreneurs operating in resource-constrained settings.

The findings highlight how entrepreneurs appropriate digital technologies in collectives to achieve connective actions and cooperate and compete simultaneously, giving rise to what we call coopetitive affordance, reflecting a fresh perspective on coopetition in increasingly digital and resource-constrained realities.

This paper extends the connective affordance perspective by illustrating how the concept of coopetitive affordance brings to light how contextual conditions create a humanitarian bond between entrepreneurs and a digital bond created by their appropriation of digital technologies in collectives.

Researchers from different disciplines have advocated for the incorporation of Systems Thinking in higher education in various fields such as environmental studies, engineering, economics and management. Nevertheless, educational experiences that seek to integrate the systems approach and citizenship education are not numerous and have not been sufficiently documented. This research paper presents classroom research aimed at understanding how Systems Thinking and citizenship education are articulated within a general education course.

The research was designed using Grounded Theory within an exploratory-descriptive approach. To collect data, the following techniques were used: participant observation, focus group and documentary analysis. The data analysis was carried out through the constant comparative method in its open, axial, selective and theoretical contrast coding phases.

The data analysis highlights the potential of Systems Thinking within the context of Citizenship Education as a comprehensive set of cognitive, affective and methodological tools. Moreover, it sheds light on the pedagogical practices, the teaching strategies and the type of socioemotional interactions in the classroom that are key elements in promoting citizenship attitudes, ideas and behaviors.

The research underscores the importance of a systemic vision of education that explicitly incorporates social-emotional learning and experiences of citizen participation beyond the classroom where students can build new knowledge from first-hand interactions with processes of social transformation.

Despite considerable evidence of the benefits of organizational transparency, policies to enhance transparency often fail or are met with resistance and unexpected results. In part, this is due to a lack of knowledge about the drivers of organizational transparency and their interrelationships. This study examines the interplay among the forces that influence organizational transparency, and thus answers numerous calls for developing a deeper theoretical understanding of the determinants of organizational transparency. We propose three forces that influence organizational transparency and theorize how they combine in nonlinear ways to form five archetypical transparency regimes that organizations operate within. We then discuss contingencies to organizational transparency within each regime.

We employ configurational theorizing to capture the complexity of transparency and the nonlinear relationships among the forces of transparency.

We propose three forces that influence organizational transparency: institutional, societal, and leadership. We identify configurations of the three forces that yield five archetypical transparency regimes. We then discuss contingencies for cultivating organizational transparency within each regime. Vanguard transparency and pioneering transparency represent the desired regimes for fostering organizational transparency. In contrast, hollow transparency and deceptive transparency reveal a combination of determinants that cultivate less desirable forms of organizational transparency. Paradoxical transparency represents a regime in which socially desirable outcomes are associated with undesirable consequences for an organization.

This paper is among the first to theorize the drivers of organizational transparency and to discuss the limits and boundaries of organizational responses to transparency determinants.

Despite the many benefits of transparency, we explain why efforts to enhance organizational transparency often fail or are met with mixed results. By considering the three forces, managers and policymakers can avoid unexpected and undesired organizational responses to transparency regimes.

We propose five transparency regimes that place a spotlight on social contingencies to enhance transparency.

This study offers an integrative theory of organizational responses to transparency determinants and develops its theoretical foundations. The model integrates the fragmented empirical findings from previous studies on the determinants of transparency and draws attention to overlooked institutional, societal, and leadership forces that influence organizational transparency.