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Digital technologies have fundamentally changed organizations, industries, and even the society. Although institutional theory provides rich array of perspectives to both the content and dynamics of such changes, research at the intersection of institutional scholarship and digitalization has remained scarce. In this essay, I draw on the institutional logics perspective to elaborate digitalization as involving a new set of interconnected managerial beliefs and norms, organizational practices, and diverse material and social structures that together complement and challenge the established logics in organizations and institutional fields. I draw attention to two central organizing principles in the logic of digitalization: the pursuit of digital omniscience – the efforts to represent and conceive the world through digital data – and digital omnipotence – the efforts to bring activities inside and outside organizations under the control of information systems. I conclude the essay by elaborating how the institutional logics perspective can help understand organization-level efforts to leverage digitalization by incumbent corporations and new digital-native companies.

Digital technologies, and the affordances they provide, can shape institutional processes in significant ways. In the last decade, social media and other digital platforms have redefined civic engagement by enabling new ways of connecting, collaborating, and mobilizing. In this article, we examine how technological affordances can both enable and hinder institutional processes through visibilization – which we define as the enactment of technological features to foreground and give voice to particular perspectives and discourses while silencing others. We study such dynamics by examining #SchauHin, an activist campaign initiated in Germany to shine a spotlight on experiences of daily racism. Our findings show how actors and counter-actors differentially leveraged the technological features of two digital platforms to shape the campaign. Our study has implications for understanding the role of digital technologies in institutional processes as well as the interplay between affordances and visibility in efforts to deinstitutionalize discriminatory practices and institutions.

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

Technology-enabled business-to-business (B2B) services contribute the largest share to GDP growth and are fundamental for an economy’s value creation. This article aims to identify key service- and digital technology-driven B2B innovation modes and proposes a research agenda for further exploration.

This conceptual paper adopts a techno-demarcation view on service innovation, encompassing three core dimensions: service offering (the service product, or the “what”), service process (the “how”) and service ecosystem (the “who/for whom”). It delineates the implications of three digital technologies – the internet-of-things (IoT), intelligent automation (IA) and digital platforms – for service innovation across these core dimensions in B2B markets.

Digital technology has immense potential ramifications for value creation by reshaping all three core dimensions of service innovation. Specifically, IoT can transform physical resources into reconfigurable service products, IA can augment and automate a rapidly expanding array of service processes, while digital platforms provide the technical and organizational infrastructure for the integration of resources and stakeholders within service ecosystems.

This study suggests an agenda with six themes for further research, each linked to one or more of the three service innovation dimensions. They are (1) new recurring revenue models, (2) service innovation in the metaverse, (3) scaling up service innovations, (4) ecosystem innovations, (5) power dependency and lock-in effects and (6) security and responsibility in digital domains.

This paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey of the European Court of Auditors (ECA), this paper addresses the following research question: how does a transnational audit institution construct its actorhood through visual communication practices?

Using the theoretical framework of actorhood theory and inspired by the visual accounting methodology, this study explores the ECA actorhood journey through the visual analysis of front pages of its official journal (ECA Journal) from its inception in 2009 up to 2019. The visual analysis is conducted through content analysis and a two-step cluster analysis.

By showing how combinations of different visual artefacts have evolved over time, this study highlights the ways transnational public audit institutions, such as the ECA, construct their actorhood and position themselves on the public stage. It further reveals the underlying legitimacy mechanisms through which organisations such as the ECA position themselves in the public eye.

This study sheds light on the depiction of individuals and their contexts in interaction with each other and how this interaction reveals the development of the actorhood journey of the ECA over time.

Reality breakdowns generate reflexivity and awareness of the constructed nature of social reality. These pivotal moments can motivate institutional inhabitants to either modify their social worlds or reaffirm the status quo. Thus, reality breakdowns are the initial points at which actors can conceive of new possibilities for institutional arrangements and initiate change processes to realize them. Studying reality breakdowns enables scholars to understand not just how institutional change occurs, but also why it does or does not do so. In this paper, we investigate how institutional inhabitants responded to a reality breakdown that occurred during our ethnography of collegial governance in a large North American university that was undergoing a strategic change initiative. Our findings suggest that there is a consequential process following reality breakdowns whereby institutional inhabitants construct the severity of these events. In our context, institutional inhabitants first attempted to restore order to their social world by reaffirming the status quo; when their efforts failed, they began to formulate alternative possibilities. Simultaneously, they engaged in a distributed sensemaking process whereby they diminished and reoriented necessary changes, ultimately inhibiting the formulation of these new possibilities. Our findings confirm reality breakdowns and institutional awareness as potential drivers of institutional change and complicate our understanding of antecedent microprocesses that may forestall the initiation of change efforts.

This paper aims to investigate the effect of using indigenous forecasts (IFs) and scientific forecasts (SFs) on pastoralists’ adaptation methods in Rwenzori region, Western Uganda.

Data were collected using a household survey from 270 pastoralists and focus group discussions. The multivariate probit model was used in the analysis.

The results revealed that pastoralists using of IF only more likely to be non-farm enterprises and livestock sales as adaptation strategies. Pastoralists using both SF and IF were more likely to practise livestock migration.

Other factors found to be important included land ownership, land tenure, gender, education level, non-farm and productive assets, climate-related risks and agricultural extension access.

Increasing the number of weather stations in pastoral areas would increase the predictive accuracy of scientific climate information, which results in better adaptive capacity of pastoralists. Active participation of pastoral households in national meteorological dissemination processes should be explored.

A two-prong approach that supports both mobile and sedentary pastoralism should be adopted in rangeland development policies.

This study has shown the relevance of IFs in climate change adaptation methods of pastoralists. It has also shown that IFs compliment SFs in climate change adaptation in pastoralism.

This paper aims to explore the pertinent issues, barriers and pitfalls of intergenerational communication in business families during their leadership succession period.

Building on relational leadership theory, the paper makes use of an action research approach using a qualitative single case study to investigate communication barriers and pitfalls in business transition.

Through action research, interventions were taken in the underlying case, which increased the consciousness, as well as the personal and social competencies of the business family. Thus, business families stuck in ambivalent entanglement understand their underlying motives and needs within the change process, get into closer contact with their emotional barriers and communication hindrances, which is a prerequisite for any change, and break the succession iceberg phenomenon.

Future research should undertake multiple case studies to validate and/or modify the qualitative methods used in this action research to increase the validity and generalizability of the findings.

Given the large number of business families in transition, our study shows the beneficial effects action research might have on business families’ communication behavior along a change process. The findings might help other business families to understand the value of action research for such underlying challenges and decrease communication barriers.

This is one of the few studies to have addressed intergenerational communication of business families using an action research approach.