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This book chapter takes an institutional perspective on competing logics in global markets concerned with sustainability values and how market actors in the form of buyers and sellers attempt to solve these conflicting situations. We do this by identifying competing institutional logics in global market contexts aiming for sustainability values, together with techniques for navigating these competing institutional logics in the organizational field studied. As an empirical illustration, we use a case study of buyers and sellers in two different markets where sustainability has come into focus for their market relationships. This viewpoint allows us to better understand how global market actors deal with the competing institutional logics in their market context. We make three contributions with this research: firstly, we identify the institutional logics in global markets towards sustainability; secondly, we demonstrate how global market actors prioritize among the competing logics and their market relationships and thirdly, we outline what this means for the relationship between buyers and sellers in global markets towards sustainability.

The importance of the role of management accounting (MA) in measuring emerging non‐financial performance (NFP) is increasing, especially in the service sector. However, there are a number of studies concerning NFP measures, but comparatively little is known about non‐financial MA measures in services and almost nothing in banks/financial institutions (BFI). Taking into consideration the need for studying MA practices in measuring emerging NFP in the service industry, an attempt has been made in this paper to investigate the practice of MA in NFP measurement in Finnish BFI. Several factors have been identified, in the context of “New Institutional Sociology” theory that influence NFP measures, of which economic impact is the most influential, followed, subsequently by coercive, normative and mimetic pressures. Accordingly, the empirical findings of this research are evaluated, and consequently, it has been used to modify the theory for further research that fits with the dynamic nature of NFP in the financial industry.

The evaluation of information systems (IS) is a major concern of business, and a variety of approaches have been developed to tackle the issue. These approaches vary in their use and usefulness, yet few consider or incorporate ethical aspects of the process and the outcomes. A framework for assessing the ethics of information systems evaluation approaches is developed and investigated. It is argued that ethical issues are an important and unavoidable feature of IS evaluation, despite their lack of consideration. A framework is developed that demonstrates that ethical considerations are implicit in the concept of evaluation in terms of its purposes, its processes and its involvement of people. Concludes by considering how evaluation approaches might be extended to include a more substantial ethical content.

Notes the increasing interest in management accounting research in service organizations, even though it can still be said to be in an embryonic phase. Reviews the accounting and control implications of specific characteristics perceived to distinguish service organizations which have been observed in previous research in management accounting and service management. States that a review of previous research reveals an undue over‐emphasis on structural accounting implications at the expense of the behavioural side of accounting and control. Includes a case study in a public sector dental practice, with particular reference to the coexistence of formal and informal controls and formalization of control processes. Develops a framework consisting of a number of related research propositions and outlines future directions for research.

States that theoretical constructs of organizational technology in pervasive use in contingency research in management accounting and control can be criticized for failing to capture the open systems character of service processes. Attempts to reassess the conceptualization of service technology and applies an approach to responsibility accounting in professional services . Explores implications for two core elements of responsibility accounting: its character as a hierarchical control arrangement and the degree of controllability of performance measures, at a conceptual level and in the context of a public sector dental practice. Based on this empirical confrontation and previous research, develops a contingency framework linking responsibility accounting to modified service technology constructs through a number of research propositions.

The inadequacies of conventional management accounting (MA) systems increase the need of up‐to‐date MA information. However, critical non‐financial success factors are emerging in highly competitive technologically advanced business organisations, especially in the service sector with its increasing contribution to advanced economies and employment markets. As a result, the importance of the role of MA in measuring emerging non‐financial performance (NFP) is increasing in services, but comparatively little is known about non‐financial MA measures in services, and almost nothing in banks/financial institutions (BFI). This study attempts to review/investigate the practice of MA in NFP measurement of BFIs within the context of “new institutional sociology” theory and, consequently, to modify theory for further research that fits the dynamic nature of NFP in the financial services industry.

In this chapter, I will first conceptualize social movement theory before examining the importance of student movements and student activism. I then will link social movement theory to the university in Egypt. Next, I will contextualize university activism by describing the authoritarian structures of Egypt’s university system. Then, using secondary data sources, I will characterize university activism during the three transitional political periods (under the Supreme Council of the Armed Forces (SACF), under President Morsi, and after the ousting of Morsi), and conclude with a discussion on the implications of student activism on future university reform.

The majority of research pertaining to internal marketing (IM) is conceptual and still remains so even at present. The lack of widely accepted definitions of the IM concept and a relevant valid measure has lead to increased attempts by academia to investigate the relative concepts and measures. The purpose of this paper is to examine a synthesis of IM and investigates its effect on business performance in a retail context.

The context of this paper is within supermarket chains in Greece with nation wide coverage. A survey is designed and implemented using the branch managers.

SEM analysis indicates five dimensions of the IM construct: formal interaction, reward systems, feedback, internal procedures and policies and internal customer orientation (ICO). Retailers seem to adopt in an embryonic stage a concept of IM. IM indeed has a positive effect on business performance.

Single key informant, single context of the paper are considerations when examining research limitations.

The embryonic stage of adopting and implementing IM within supermarket chains illustrates a certain manner of managing the internal customer; centralisation of procedures and tactics. Even if the concept of IM is partially exploited, the respective organisational behaviours clearly have a positive impact on both financial and non‐financial aspects of retail performance, thus revealing their importance.

This paper contributes to the rare empirical investigation of the IM notion in the firm and provides evidence on both its synthesis and its impact on business performance. The authors synthesize the concepts of internal market and ICOs providing a new approach to IM. Construct and research propositions have been axiomatic and in an only conceptual context until recently.

This study aims to build on and extend the literature of market orientation by examining the impact of sub‐dimensions of both internal and external market orientation on financial and non‐financial performance in the local public sector context.

In line with previous studies on market orientation, a quantitative research design was adopted. The data collection was performed through a mail survey of a sample of local Portuguese public organisations (municipality executive board members). Structural equation modelling was used as a means to analyse the hypothesised relationships.

Six out of 12 hypotheses are supported. Concerning the sub‐components of external market orientation, the study finds that the dissemination and responsiveness of external information impacts strongly on non‐financial performance. In turn, external information generation and responsiveness impacts positively on financial performance. With respect to internal market orientation, results revealed a lower impact of different sub‐dimensions on performance. Specifically, the only dimension that impacts positively on organisational performance (financial and non‐financial) is internal information generation. This reinforces the view that there is a need to strengthen internal information dissemination and responsiveness to enhance organisational performance.

This paper offers original and unique findings and to the best of the authors' knowledge this research is one of the few studies addressing the role of internal and external sub‐dimensions of market orientation on performance in the local public sector. The findings of this study add weight to the recent emphasis on disaggregate approaches to (internal and external) market orientation‐performance link.

The authors interrogated the contextual spectra of educational and sociological literature to highlight the failings of the No Child Left Behind Act of 2001. Historical and contemporary perspectives on the state of urban schooling, school choice, and community identify fundamental areas in which disadvantaged students are affected disproportionately. Additionally, treatment of the TRIO programs (Upward Bound and Talent Search) and their positive impact on disadvantaged students is presented. The TRIO programs consider issues germane to the academic achievement of low-income, disadvantaged, and marginalized students in ways that the No Child Left Behind framework fails to consider. Policymakers, K-12 teachers/leaders, and parents are admonished to pay careful attention to how No Child Left Behind continues to leave underprivileged children behind through ignorance of their communities and disparate accountability measures. Implications for policy are discussed.