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Electric cooperatives may be seen as an alternative form of organizing in the shadow of investor-owned utilities. They are presumed able to meet financial challenges while simultaneously honoring cooperative principles of member-owners. This paper aims to investigate such a balancing act and conceptualize “key performance indicators” (KPIs) as a dramatic accounting discourse.

This paper uses a dramaturgical approach to cooperative performance accounting, and claims that KPIs are a simplification of a complex and shifting reality which they also socially construct. Data were gathered from annual financial reports and websites of rural electric cooperatives along with semi-structured interviews conducted with senior cooperative officials.

The cooperatives in this case study reported a huge number of KPIs. However, this paper reveals that the performance indicators serve impression management goals and operational demands rather than reporting on fulfillment of the “Seven Cooperative Principles” that are fundamental to the cooperative movement.

Extant inquiry regarding electric cooperatives tends toward a positivist research approach and a realist worldview. This overlooks dramatic and critical possibilities of KPIs as a management construction project. Expanding beyond mainstream research, this paper calls attention to artistic production of knowledge and applies a qualitative framework to problematize accounting disclosures.

Prior KPI research has often been instrumental, looking for predictive evidence that KPIs have strategic value as a “tool” for organizations to attain competitive advantage. This paper introduces the notion that performance measures are theatrical, and applies this to rural electric cooperatives, an industry mostly ignored in the academic literature.

This study aims to examine the textual performance of the Ocean Ranger Disaster inquiry, thus responding to recent calls to “practice context” in historical writing. This study goes beyond the epistemological assumptions about the grounds for knowing about the past as the authors explore how history is produced in the context of power relations.

This paper imagines history-making as a storytelling performance. The authors combine critical historiography and critical sensemaking because these qualitative perspectives help us to understand the composition of the Ocean Ranger Royal Commission Report.

This case study makes a contribution within the genre of disaster inquiry reporting. The study explains how a formal historical record (the public inquiry report) may be created and how the report is related to aspects of power embedded in a writer’s sense of reality.

The Ocean Ranger Disaster continues to be of tremendous importance to the people of Newfoundland, Canada. There have been numerous studies of the disaster, but these have been overwhelmingly focused on technical matters. To authors’ knowledge, this study is the first to consider the inquiry from an historical context perspective.

The study site enables reflection on a question not often asked in the management history literature: How can we critically understand the composition of an official disaster inquiry report in the context of its power relations?

This article examines personal performances of vicarious trauma (VT) related to the Ocean Ranger Disaster. It investigates the extent to which the self is at stake in passionate storytelling about tragic consequences of extreme work.

Dramaturgical concepts of self-presentation and impression management are used as a qualitative lens to provide an alternative view of published trauma stories arising from emotional research interviews.

The catastrophic disaster created secondary traumatization for families and friends of extreme workers lost at sea. This article shows that research interviews of these disaster survivors are opportunities for participants to engage in dramatic storytelling. The paper also reflects on related (problematic) storytelling by the trauma researcher.

The article provides a theory illustration using dramaturgy as an alternative theoretical perspective to document previously under-appreciated aspects of the Ocean Ranger case. The discussion causes us to think about research interviews in a way that past research would not normally suggest.

The Ocean Ranger Disaster continues to be a remarkable source of sorrow for the people of Newfoundland. This research provides a needed contrast to the numerous positivist, and overwhelmingly technological, studies of the disaster.

The research tradition of dramaturgy is a useful lens to apply to the expanding field of trauma studies. VT is rarely a subject of direct discussion in the management and organization studies (MOS) literature. This paper is among the first to consider storytelling interviews from a VT perspective.

The purpose of this paper is to theorize the social role of management systems and their political connections using ANTi-History. In so doing, it engages with academic conversations around the writing of business history. The paper focuses on subjective experience in the context of colonial privateers and the vice-admiralty court in the Napoleonic Wars era.

ANTi-History is proposed as a theoretical lens to examine the entrepreneurial work of privateers. ANTi-History destabilizes the idea of history as a dominant account of the past and is interested in controversies as to how history is produced. This paper also brings-in Bourdieu’s notion of officialization because historical knowledge is situated in official practices that conceal translations and political strategies that enable actor-networks to act as one.

The controls of the vice-admiralty court not only perpetuated the inherited British class system, but also created versions of reality that came to be accepted as recorded history. This shows that the rules and regulations of the court were not neutral accounting activities. The systems constituted the identity of actors and produced privateer history as a modernist knowledge of the past and officialized by western, white, male, elites.

The “historic turn” in management and organization studies has not been fully realized more than a decade after its introduction. This paper engages with the historic turn by providing a specific exemplar of history as applied to officialized accounts of colonial privateers. Using ANTi-History as a methodological approach also makes a contribution by promoting it beyond a prolonged descriptive phase.

The purpose of this paper is to develop and apply Goffman's dramaturgical perspective to the study of organizations in the context of their internet presence(s), or as Goffman might have called it, internet play-acting. The paper responds to recent criticism of dramaturgy, and advocates its continuing relevance for organizational studies on the contemporary stage – the internet.

The paper studies the proposed merger of three accounting bodies in Canada using data obtained from publically available sources and employing dramaturgical techniques. Data includes documents (such as position papers, PowerPoint slides and practitioner journal articles). Particular attention was paid to sources of data from the internet such as YouTube videos, web sites, on-line media stories and chat from discussion boards.

The paper concludes that the criticisms of dramaturgy are overstated, and that dramaturgy enables robust recovery of complex organizational stories providing insights into how and why individual behaviour unfolds in organizations.

The paper is directed to qualitative researchers working in the interpretive tradition. It engages with the recent discussion in the literature which considers the significance of dramaturgy as a useful methodology to understand the emergence of behaviour and action, and how internet activities unfold in such a powerful and ubiquitous communication medium.

This issue is a selected bibliography covering the subject of leadership.

To study the relationship between organization structure and socio‐economic impact in the Welsh music industry and the potential role of social enterprises.

The economic value of social enterprise and the role of creative industries in urban regeneration are discussed from the viewpoint of the inclusion of marginalized workers, especially the young, into the labour‐market. Discusses the increasing political interest in social enterprise and explores evidence for this policy interest, including whether the nature of the governance and management structure of social enterprises influences their social and economic impacts. Reports preliminary stages of the research project and presents evidence gathered through case studies of three unnamed music businesses based in South Wales comprising: a development agency based on co‐operative principles; a loosely organized collective of practitioners and trainers; and a limited liability company. Explains that all three companies began by focusing on hip‐hop music but have developed in different directions and have also developed distinct forms of governance, and this enable the relationship between governance, the music industry, and socio‐economic outcomes to be studied.

The critical analysis of the potential of social enterprises to achieve social and economic regeneration supports the authors’ own conception of mutual economic activity in terms of what they call “associative entrepreneurship”. Concludes that this concept is needed because the existing definition of social enterprise has become too wide to have analytical value. Notes that the authors hope to present the research findings to a conference of creative industries’ academics in the coming year.

Presents the authors’ preliminary attempts to apply their knowledge of the social economy to the music industry as the first stage of a research project funded by the Welsh Assembly.

When I received your Honorary Secretary's invitation to speak at this conference I was naturally very flattered—because nobody had ever asked me to speak at a library conference before—and the choice of subject suited me, since it has been my concern over the last seven years of my professional career and since I was already about to prepare a contribution to another work on much the same topic. So I accepted the invitation with eagerness. But that was several months ago, and in the interim I have been getting progressively more uneasy. The other assignment I mentioned—a survey of the last five years' production in library science literature for our new reference work BLIS—had been completed, not without a struggle, and far from thinking afterwards that I could incorporate the same material into this talk, I was led further into doubt about what I should say, doubt about why I was being asked here at all, and what my qualifications were for saying anything at all to anyone. I thought back over the conferences I had attended as an all‐too‐silent observer these last seven years and asked myself what common characteristic the speakers had that I could now lay a claim to. They seemed, many of them, to be full‐time research workers, or recipients of grants, people with a lot of ideas about the future of the profession, library school lecturers, educationists with a discerning or a patronizing interest in libraries, political figures dragooned into giving their set speeches to, for a change, library audiences, and quite simply, people talking about their day‐to‐day work. Only the last category was open to me, and you will be pleased to hear that I do not intend to talk about my work at the Library Association, except incidentally.

In this study the extent and nature of organisational problems that are encountered in South Africa in respect of the implementation of activitybased costing are examined and compared with difficulties experienced by companies in the British Isles, United States of America and Australia. The investigation comprised a literature survey as well as an empirical study of the companies listed in South Africa. Contrary to the findings of overseas studies, South African companies experience less difficulty in respect of support from senior management and considere the employee resources allocated to the ABC projects to be adequate and satisfactory. ABC objectives are aligned with organisational goals, culture and company strategy. However, whilst implementers are adequately trained, the insufficient training of users and managers is perceived to be a hindrance to success and in the majority of companies other priorities take precedence to the ABC project.