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The demand for sustainability in business and sound management training is becoming more resonant in a steadily evolving Africa. With a vast expansion of Africa’s socio-economic base, and viable possibilities for technological, social and economic development, the balancing influence of management ethics cannot be overstated. The historical lessons from the Western business world in corporate scandals and financial misdemeanour clearly reveal to the emergent economies and businesses of developing Africa the weighty costs of unethical business practice. People require that business firms conduct their business responsibly. Developing ethical business practices, therefore, becomes crucial. With Africa’s cultural diversity of peoples, places and values, business practices are strongly influenced by indigenous values and trends. It is important to understand and situate indigenous ethical principles and practices in Africa within the framework of business. This chapter, therefore, aims at critically discussing what ethics in management means for a developing Africa. We will also discuss the ethical principles, to be seen as a metaphysical unity of values, of ideals, and especially, of character and community. The chapter will then highlight select cases reflecting ethical practices of management in African business, making sure to emphasise the necessity of business ethics to corporate sustainability.

Techniques are actions. Reasons for actions tell of objectives, such as the need men have to review the results of prior decisions. Convincing support for an orderly methodology can be sought in the orderly structure of accounting ideology, and a basis for constructive criticism lies in clear knowledge of how things are in the present. This ability to learn by experience rests on knowledge of prior experience, and knowledge means that those prior events are understood.

In this chapter, we assume the following: (1) the root cause of most organizational problems is culture and leadership, (2) executives seldom want to deal with these root causes, (3) because life is uncertain, organizational change is an emergent process, (4) most change processes unfold by reconstructing social reality, (5) the change process is inherently relational, (6) effective change efforts are enhanced by increasing the virtue of the actors, (7) change is embedded in the learning that flows from high-quality relationships, and (8) change agents may have to transcend conventional, economic exchange norms in order to demonstrate integrity and to build trust and openness. Drawing on the field of positive organizational scholarship, we focus on the change agent. We review the literature on self-change and offer several paths for becoming a positive leader.

This article outlines the development of a records continuum model initially developed as a teaching tool to communicate evidence‐based approaches to archives and records management. The continuum is being used in Australia as a metaphor to assist in getting records management ‘right’ in recordkeeping environments built around electronic communications, and the model supports this endeavour. It extends the concept of the continuum beyond metaphor, representing the case for viewing it in its fuller spacetime meanings as a worldview. In this form, the continuum is potentially a technologically driven paradigm shift within all information management and systems practice. There is a new game developing and the concept of the continuum can help us re‐organise our knowledge for that game. This article will discuss the diversity of records management theory and practice. It will look at the meanings of the continuum and my own model of it, including the differences between a worldview and a detailed view. Three other continuum models are presented. A continuum ‘patrol and control’ strategy for analysis is outlined briefly, and represents a point at which my own approach to the continuum is taking off into more detailed practical considerations in records management education and training.

Compare and contrast how the accounting, organizational behavior and other literatures analyze sunk costs. Sunk costs form a key part of the decision-making component of the management accounting literature, which generally include previously incurred and unrecoverable costs. Management accountants believe, since current or future actions cannot change sunk costs, decision makers should ignore them. Thus, ongoing fixed costs or previously incurred sunk costs, while relevant for matters of accountability such as costing, income determination, and performance evaluation are irrelevant for most short- and long-term decisions. However, the organizational behavior literature indicates that sunk costs affect decision makers’ actions – especially their emotional attachments to the related project and the asymmetry of attitudes regarding the recognizing of losses and gains. Called the “sunk cost effect” or “sunk cost fallacy,” this conflict in sunk costs’ underlying nature reflects one element of incoherence in contemporary accounting discourse. We discuss this sunk cost conflict from an accounting and a philosophical perspective to denote some ambiguities that decision usefulness and accountability introduces into accounting discourse.

Review, summarize and analyze the above literatures

Managerial accountants can apply many lessons from the various literature sources.

We also show how differing opinions on how to treat sunk costs impact a firm’s decision-making process both economically and socially.

An earlier researcher, Wood, proposed that cinema is the most appropriate metaphor for interpretation of contemporary life and organizations. The paper adopts the enthusiasm for the cinema metaphor and explores the implications for industrial marketing and business networks, with particular reference to the Industrial Marketing and Purchasing (IMP) Group research.

The paper outlines the Cartesian picture theory of the early Wittgenstein, the comparable “pictures agenda” within the IMP, then the post‐Cartesian “language gaming” approach adopted by the later Wittgenstein, and associates it with an agenda to introduce a more “cinematographic” approach, introducing issues within the “linguistic turn” to the study of business networks.

The transformation of the contemporary “post‐Cartesian” culture from “written” to “visual” was not fully appreciated until the invention and mass appeal of cinema and the concomitants of a visual culture became more apparent. In the notion of the “spectacle”, Debord was amongst the first to show that the postmodern visual culture was one where social relations are dominated by commodified images. The images that prevail, from this critical viewpoint, are “social opiates” masquerading as progress that control actors through addictive consumption and acquisition by spectator consumers. In this context, business to business relationships are about how these image‐based addictions are maintained within business cultures.

The adoption of a cinematographic metaphor would appear to be a pertinent development for understanding of business network relationships.

The advantage of a cinematographic metaphor over other, less visual, metaphors is that cinema is more visually sophisticated and entirely embedded in cultures dominated by commodified images. It is appropriate, therefore, that visual literacy, realities as increasingly “image‐dominated” and “virtual” business networks are better understood through the lens of a cinematographic metaphor.

This paper explores some of the theoretical issues involved in the process of designing introductory undergraduate courses in OB (organisational behaviour). The basis of reflection for this study is the authors’ recent experience at Lancaster University. This paper is a commentary on the conceptual bases underpinning our views. We take a hermeneutic and phenomenological perspective which results in a design that works as a heuristic device meant to circumvent the limitations of traditional approaches – especially the tensions between theory and its practical relevance in business education, and the limited range of models presented as possible recipes for contingencies facing managers in modern organisations.

The purpose of this paper is to present a critical literature review on design management.

The map of the field is based on the analysing the chain of associations between the papers (Latour, 1987). The strategy for this review is informed by the methodology described by Callon et al. (1986) on following the construction of the arguments. The first search was conducted in EBESCO and Web of Science looking for papers dealing with design management; “design management”; innovat* and design* in the management, including title, keywords and abstract. It resulted in 8,216 articles that were exported and downloaded in a database.

Five groups emerged: design as rational decision making, industrial design, managing as designing, design as proposals of new meaning and design as a network construction.

This paper maps the role of designers in innovation and design management literature. Design management is a variegated field of research, and the focus of this paper has been on product design in business and management literature. To begin with, the research philosophy which was inferred by analysing the preferred methodology in the papers belonging to five perspectives was analysed, and the ontology, essence, metaphysics delineated. Then, a map of the field of on the role of designers was proposed. The author concluded with a reflection of a possible research agenda in design management, focussing on investigating the role of designers in transformational economies, such as Vietnam.