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The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the approaches, motivations and difficulties encountered in SMCTs adoption by the most sustainable Italian companies, as well as their effectiveness.

Using a pre-structured qualitative survey method, the authors grasped information about external and internal dimensions of sustainability management in light of institutional and resource-based view theories. Data are elaborated with two methods: a regime analysis to assess the relevance of SMCTs and a descriptive analysis to investigate the “aim”, “which” and “how” of the SMCTs' use by companies listed in sustainability indices.

Informal SMCTs prevailed over formal ones. There is a discrepancy between attention paid to some tools praised in the literature and their knowledge and use. In addition, a significant gap exists between what is desired and what is achieved in terms of effectiveness. Further, although sustainability management is primarily oriented towards the external perspective, SMCTs can be key to improving both the disclosure and management of sustainability.

The criteria for the selection of the sample resulted in a small number of analysed companies, which allowed us to gain insight into what happens inside the listed Italian companies in the most important sustainability indices. These companies have sustainability-oriented management, which also probably safeguards their advantage linked to inclusion in these indices.

This paper provides food for thought for companies engaged in non-financial disclosure and for those who aim to implement SMCTs. It shows the need to reinforce formal sustainability control tools, also through dissemination of major knowledge about the implementation of these tools, and to encourage sponsorship from top levels of management.

Compared with SMCT research using a theoretical or case study approach, this study uniquely undertakes extensive research on the perceived effectiveness of SMCTs in achieving sustainability goals and the difficulties in implementing them, thereby highlighting a discrepancy between some tools emphasised in the literature and those infrequently used in sustainability-oriented companies.

This study aims to identify the counterproductive knowledge behavior (CKB) of volunteers in nonprofit organizations and its influencing factors, based on the theories of planned behavior and well-being.

An online survey was used to collect 496 valid responses. A structural equation model was constructed, and the relationships among the constructs were estimated via the maximum likelihood method. To analyze the direct and indirect effects, 2,000 bootstrapping runs were conducted. A Kruskal-Wallis test was also conducted to analyze the relationship between the variables.

A combination of organizational factors and individual attitudes and perceptions can be used to explain CKB. Insecurity about knowledge sharing had the greatest impact on CKB. A competitive organizational norm induced CKB while a knowledge-sharing organizational norm did not have a significant impact. Further, the more self-determined the volunteer activity was, the more the CKB was suppressed. However, well-being did not have a significant direct effect. Volunteers with high levels of well-being and self-determination had significantly lower levels of insecurity about knowledge sharing compared to those who did not.

Well-being arising from volunteering did not directly suppress CKB. To improve organizational efficiency by reducing CKB, nonprofit organization managers should provide intrinsically motivating tasks and interact with the volunteers.

There is a lack of empirical research on CKB in volunteer organizations; therefore, the authors propose a new approach to knowledge management in volunteer activities.

This paper aims to clarify how organizations manage their participation in networks to share and jointly create knowledge but also risk unwanted knowledge spillovers at the same time. As formal governance, trust and observation are less applicable in informal networks, the authors need to understand how members address the need to protect knowledge by informal practices. The study aims to investigate how the application of knowledge protection practices affects knowledge sharing in networks. The insights are relevant for organizational and network management to control knowledge risks but harvest the benefits of network engagement.

The authors opted for an exploratory study based on 60 semi-structured interviews with members of 10 networks. In two rounds, network managers, representatives and members of the networks were interviewed. The second round of interviews was used to validate the intermediate findings. The data were complemented by documentary analysis, including network descriptions.

Through analyzing and building on the theory of psychological contracts, two informal practices of knowledge protection were found in networks of organizations: exclude crucial topics and share on selected topics and exclude details and share a selected level of detail. The authors explored how these two practices are enacted in networks of organizations with psychological contracts.

Counter to intuition that the protection of knowledge can be strengthened only at the expense of knowledge sharing and vice versa, networks benefitted from more focused and increased knowledge sharing while reducing the risk of losing competitive knowledge by performing these knowledge protection practices.

This study aims to understand and compare how the mechanism of innovative processes in the information technology (IT) industry – the most innovative industry worldwide – is shaped in Poland and the USA in terms of tacit knowledge awareness and sharing driven by a culture of knowledge and learning, composed of a learning climate and mistake acceptance.

Study samples were drawn from the IT industry in Poland (n = 350) and the USA (n = 370) and analyzed using the structural equation modeling method.

True learning derives from mistake acceptance. As a result of a risk-taking attitude and critical thinking, the IT industry in the USA is consistently innovation-oriented. Specifically, external innovations are highly correlated with internal innovations. Moreover, a knowledge culture supports a learning culture via a learning climate. A learning climate is an important facilitator for learning from mistakes.

This study revealed that a high level of mistake acceptance stimulates a risk-taking attitude that offers a high level of tacit knowledge awareness as a result of critical thinking, but critical thinking without readiness to take a risk is useless for tacit knowledge capturing.

The purpose of this paper is to expose the playout of power dynamics when a new business intelligence (BI) system is implemented in a central pharmacy department in a National Health Service (NHS) hospital. The authors aim to explore the assumptions, experiences and actions of organisational stakeholders and ascertain how different professional groups obtain influence, power and control during this process.

In this research the authors employ structuration theory (ST), to establish how and where domination is achieved. To achieve this, the authors investigate the production and reproduction of structure as part of a longitudinal assessment using interviews and questionnaires.

Constant renewal and evolution are crucial in the implementation of a BI system. During the process of implementation and change many stakeholders resent the change. Disempowering these users leads to new power structures led by BI analysts.

The findings from this paper can help strengthen implications of BI systems implementation and better understand the impact these systems have on wider stakeholders. With coherent communication and an engaged attitude new BI systems can be implemented without alienating the key user stakeholders.

This paper differs from other papers by advocating that new systems and processes alter individual power structures in organisations, disrupting internal dynamics and introducing new aspects of control and dominance.

The purpose of this paper is to explore the role of leadership in management accounting change processes and outcomes.

The paper draws on an ethnographic study in a Southern European company and mobilizes leader–follower relations as a method theory to analyse the observations.

The findings show how a leadership dispute between two top managers can be amplified during the management accounting change process and percolate throughout an organization. The authors identify five contested areas where the role of accounting amplifies the leadership dispute by unfolding its reach to other organizational actors. The leadership dispute can shape and reinforce a fragmented organization, with some organizational members creating convergent leader–follower relations while others divert and fragment with an increased turnover. This amplification can lead to unexpected outcomes of the change process in terms of how and by whom accounting is performed.

The authors propose the study of leadership and followership as an important but, to date, largely neglected theme in management accounting research.

In contrast to the prior management accounting literature, the paper departs from a leadership-centric and role-based approach and employs a co-constructionist and relational approach to leadership and followership to analyse management accounting change. In addition, it applies and extends Alvesson's (2019a) theory on “divergent relationalities” between the presumed leaders and followers. In doing so, the paper also adds to the leadership field by theorizing and integrating the situation of a leadership dispute in this novel theoretical framework.