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We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of survey research in management accounting by devoting more attention to scale development and especially to construct validity. By focusing on the activity sets of the controllers’ roles, we provide a theoretically and empirically grounded picture of their current roles. The measurement instruments presented in this study enable systematic research progress on controller roles, their relationships, antecedents, and performance outcomes.

Laboratories or “labs” outside science and technology have become increasingly popular in recent years. Their proliferation raises questions about what they have in common and the extent to which “lab” as a metaphor is still pertinent. We develop six criteria to assess these types of labs: (1) theoretical foundations; (2) experimentation; (3) collaboration; (4) boundaries; (5) governance; and (6) temporality. We identify a number of paradoxes in the operation of labs and explore their implications for research and practice.

The spending capacity of the middle-income class increases with growing economies. With this increase, luxury goods are not only consumed by rich people alone. For this reason, luxury brands are expanding their target population and enriching their products and services accordingly. Thus, the luxury market which addresses the middle- and upper-middle-income groups is changing and its importance is increasing. In this chapter, the definition of luxury, the classification of luxury goods, the requirements of the luxury marketing mix (product, price, distribution and promotion) and applied strategies are examined. This chapter also covers how luxury products have authentic features, premium and masstige brands, fake luxury products that are the exact copies of original luxury brands, and how and why this fake luxury market grows. At the end of the chapter, the luxury market in Turkey, which has been growing rapidly, especially in recent years, is examined in detail and all the features of the market are presented. It is expected that this market will continue to grow in the future, as a large number of tourists from nearby regions, Central Asia and Arab countries come to Turkey to buy luxury branded products and services.

In this introduction, the authors outline some critical reflections on the sociology of knowledge within management and organization theory. Based on a review of various works that form a sociology of organizational knowledge, the authors identify three approaches that have become particularly prominent ways by which scholars explore how knowledge about organizations and management is produced: First, reflective and opinion essays that organization studies scholars offer on the basis of what can be learned from personal experience; second, descriptive craft-guides that are based on more-or-less comprehensive surveys on doing research; third, papers based on systematic research that are built upon rigorous collection and analysis of data about the production of knowledge. Whereas in the studies of organizing the authors prioritize the third approach, that is knowledge produced based on systematic empirical research, in examining our own work the authors tend to privilege the other two types, reflective articles and surveys. In what follows the authors highlight this gap, offer some explanations thereof, and call for a better appreciation of all three ways to offer rich understandings of organizations, work and management as well as a fruitful sociology of knowledge in our field.

Public administration as an aspect of governmental activity has existed as long as political systems have been functioning and trying to achieve program objectives set by the political decision-makers. Public administration as a field of systematic study is much more recent. Advisers to rulers and commentators on the workings of government have recorded their observations from time to time in sources as varied as Kautilya's Arthasastra in ancient India, the Bible, Aristotle's Politics, and Machiavelli's The Prince, but it was not until the eighteenth century that cameralism, concerned with the systematic management of governmental affairs, became a specialty of German scholars in Western Europe. In the United States, such a development did not take place until the latter part of the nineteenth century, with the publication in 1887 of Woodrow Wilson's famous essay, “The Study of Administration,” generally considered the starting point. Since that time, public administration has become a well-recognized area of specialized interest, either as a subfield of political science or as an academic discipline in its own right.