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Traditional studies in the sociology of science have highlighted the self-organized character of the academic community. This article focuses on recent interrelated changes that alter that distinctive governance structure and its related patterns of competition and cooperation. The changes that we identify here are contractualization and large-scale cooperative research. We use different data sources to exemplify these new patterns and discuss the illustrative role of research clusters in German academia. Research clusters as funded by the German Research Foundation (DFG) are both a highly prestigious scarce good in the competition for reputation and resources and a means of fostering cooperation. Our analysis of this German example reveals that this new institutional configuration of universities as organizations, academic researchers, and the state has a profound effect on organizational practices. We discuss the implications of our empirical findings with regard to collegiality in academia. Ultimately, we anticipate a further weakening of collegial bonds, not only because universities and the state have become more active in shaping the nature of academic competition and cooperation but also because of the increasing strategic and individualistic orientation of academic researchers. In the final section, we summarize our findings and address the need for further research and an international comparative perspective.

Social enterprises (SEs) face tensions when combining financial and social missions, and this is particularly evident in the scaling process. Although extant research mainly focuses on SEs that integrate their social and financial missions, this study aims to unpack social impact scaling strategies in differentiated hybrid organizations (DHOs) through the case of African SEs.

The study entails an inductive multiple case study approach based on four case SEs: work integration social enterprises (WISEs) and fair trade producer social enterprises (FTPSEs) in Uganda and Kenya. A total of 24 semi-structured interviews were collected together with multiple secondary data sources and then coded and analyzed through the rigorous Gioia et al. (2013) methodology to build a theoretical model.

The results indicate that SEs, as differentiated hybrids, implement four types of social impact scaling strategies toward beneficiaries and benefits (penetration, bundling, spreading and diversification) and unveil different dual mission tensions generated by each scaling strategy. The study also shows mutually reinforcing mechanisms named cross-bracing actions, which are paradoxical actions connected to one another for navigating tensions and ensuring dual mission during scaling.

This study provides evidence of four strategies for scaling social impact, with associated challenges and response mechanisms based on the cross-bracing effect between social and financial missions. Thus, the research provides a clear framework (social impact scaling matrix) for investigating differentiation in hybridity at scaling and provides new directions on how SEs scale their impact, with implications for social entrepreneurship and dual mission management literature.

The model offers a practical tool for decision-makers in SEs, such as managers and social entrepreneurs, providing insights into what scaling pathways to implement (one or multiples) and, more importantly, the implications and possible solutions. Response mechanisms are also useful for tackling specific tensions, thereby contributing to addressing the challenges of vulnerable, marginalized and low-income individuals. The study also offers implications for policymakers, governments and other ecosystem actors such as nongovernmental organizations (NGOs) and social investors.

Despite the growing body of literature on scaling social impact, only a few studies have focused on differentiated hybrids, and no evidence has been provided on how they scale only the social impact (without considering commercial scaling). This study brings a new perspective to paradox theory and hybridity, showing paradoxes come into view at scaling, and documenting how from a differentiation approach to hybridity, DHOs also implemented cross-bracing actions, which are reinforcement mechanisms, thus suggesting connections and synergies among the actions in social and financial mission, where such knowledge is required to better comprehend how SEs can achieve a virtuous cycle of profits and reinvestments in social impact.

Since the 1980s, governments worldwide have been implementing the move from cash to accrual accounting. Scholars initially considered the appropriateness of this accounting reform to be self-evident, but later they have expressed critical views. This paper systematises the existing literature intending to reflect on the adverse effects of adopting accrual accounting in the public sector and identify implications for future research.

The present study builds on a systematic literature review of 106 academic articles published between 1980 and 2021. It is based on the “preferred reporting items for systematic reviews and meta-analyses” (PRISMA) method. Synthesising research through a transparent, rigorous and replicable process makes it possible to identify and discuss the adverse effects of adopting public sector accrual accounting.

Significant issues are linked to organisational impacts and accountability. Resistance to change is the main negative consequence and is more likely in countries that have chosen to adopt accrual accounting without maintaining cash accounting. The new accounting rules make accounting information more complex and arbitrary for citizens and politicians. How these criticalities should be addressed deserves further investigation.

This paper offers a comprehensive literature review on the drawbacks of adopting accrual accounting in the public sector. It could provide a general lesson to be applied to policymakers of other jurisdictions currently considering this transition to prevent the adverse effects and act proactively.

The purpose of this study is to investigate the perceived effects between soft management practices, employee behaviours and the implementation of digital technologies in manufacturing plants, as well as how these relate to the emergence of digital waste.

This paper uses case-based research. Data was collected in two large manufacturing companies based in Norway and Sweden through semi-structured interviews with two management representatives and four shop-floor employees. The data was used to evaluate 29 variables describing lean- and total quality management (TQM)-associated employee behaviours and soft management practices, in light of digital transformation.

The results suggest that several variables were positively influenced by the digital transformation process. These were top management leadership, middle management involvement, employee education, corporate social responsibility focus, innovation, knowledge sharing, work-family balance, psychological capital, job satisfaction and career commitment. Training employees, creativity, discretionary effort, turnover intention and proactivity appear to be negatively influenced by digital transformation The findings also indicate that several soft management practices and employee behaviours were not only influenced by manufacturing digitalization but also themselves influenced the process. The potential for digital waste creation was also detected in several variables, including reward and recognition and training employees.

Managers, practitioners and academics may learn about the importance of certain managerial practices and employees’ behavioural needs during the digital transformation process. The findings may help in prioritizing TQM and soft lean management practices and certain employee behaviours during the digital transformation and in creating awareness of digital waste.

This study builds on several existing studies discussing the impact of digital transformation on soft management practices and employee behaviours. It provides insights from a lean and TQM angle and offers a means of prioritizing certain practices and behaviours during a digital transformation. This study also highlights the significance of digital waste.