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There is a double crisis in modern science and in particular in physics and mechanics. Among others Einstein and Stephane Lupasco, in the 1930s, warned about this crisis. The Quantum Theory cannot be reconciled with the Relativity Theory. Specifically there is a gap (cleavage) between micro – and macro‐physics and mechanics. Parallel or beneath there is also a second crisis derived from a discontinuity (again a cleavage) between classical and modern science, that is between two previous revolutions. A new research programme of a simultaneous equilibrium versus disequilibrium approach, initially applied in economics has now been extended to include natural sciences. It is the question of a new, more comprehensive methodology which is actually a sui generis synthesis between classical and modern heritage. The rigorous application of the new research programme leads to the organisation of an Orientation Table, that is, a methodological map of all possible combinations (systems). The Table shows, without any exaggeration, a few revolutionary results. For instance, with the help of the Table, modern science or the second revolution (Einstein, Bohr, Heisenberg) does not appear contradictory but rather complementary to classical science or the first revolution (Newton, Lavoisier). The Kuhnian thesis to the contrary is disproved and the second crisis is solved. With the help of the Universal Hypothesis of Duality (the basis of the Orientation Table), matter and energy, at the micro – and macro‐level, appear in a double form (the Principle of Duality): stable (equilibrium) particles and unstable (disequilibrium) waves. The strong interactions from modern physics are associated with the law of gravitation (attraction) or stable equilibrium which governs stable matter and energy. The weak interactions are associated with the law of disgravitation (dispersion or repulsion) including entropy or unstable equilibrium which governs unstable matter and energy. In this way the first crisis is also solved.

Purpose – The purpose of this chapter is to establish some of the reasons why there exists a chasm between micro and macro disciplines of organizational sciences. We aim to suggest some fecund areas for bridging the gap between the micro and macro side of our science.

Methodology/Approach – In this chapter, we have polled our colleagues to ascertain the areas that they believe have the most potential to bridge the micro–macro divide. In addition, we have reviewed extant literature to identify some of the areas where bridging work has already started.

Findings – Through our survey and literature review, we have identified a number of areas which can help in narrowing the micro–macro divide.

Social Implications – By suggesting some ways to bridge the micro–macro divide, this chapter helps in setting future research agenda that will help in viewing organizational problems from multiple lenses. Our work also encourages the scholars from various disciplines to explore ways that can integrate the broad disciplines of organizational sciences.

Originality/Value of Paper – We have attempted to take the pulse of researchers in management disciplines concerning the chasm between micro and macro disciplines, and we have tried to integrate this information with the bridging research that has already been reported. Moreover, we have suggested a number of reasons why this gap is so difficult to remediate. We discuss how bridging the gap is connected to the way in which we train, develop, and reward nascent scholars in our field.

This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.

Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.

The dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.

This study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.

Sustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.

Sustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.

This study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.

This study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance in a politically and militarily sensitive developing country.

This study extends the application and contribution of a multi-level institutional framework to previous management accounting literature on the potential relationship between performance measurement and smart city governance. The value of utilising a multi-level framework is to broaden and deepen theoretical analyses about this relationship to include the effect of political pressure from the military regime at the macro level on the institutionalisation of a performance measurement system at the micro-organisational level. Taking the New Cairo city council smart electricity networks project (Egypt) as an interpretive qualitative single-case study, data collection methods included semi-structured interviews, direct observations and documentary readings.

Performance measurement systems or metrics, especially in politically and militarily sensitive smart cities, constitutes a process of cascading (macro-micro) institutionalisation that is closely linked to sustainable developments taking place in the wider arena of urban policies. Going a step further, accounting-based performance metrics, arising from political and military pressures towards public-private collaborations, contribute to smart city management and accountability (governance). Institutionalised measurement systems or performance metrics play a powerful accounting role(s) in shaping and reshaping political decisions and military actions in the city council.

Theoretically, this study goes beyond the cascading institutionalisation process by arguing for the powerful role(s) of institutionalised accounting and performance measurement systems in smart city decision-making and governance. Empirically, it enriches previous literature with a case study of a developing Arab Spring country, characterised by an emerging economy, political sensitivity and military engagement, rather than developed and more stable countries that have been thoroughly investigated. It is also among the first politically engaged accounting case studies to highlight public-private collaborations as a recent reform in public sector governance and accountability.

The core goal of the “micro-foundational” agenda appears to be less an institutionalism founded in the micro, or reduced to the micro, and more some form of integrative institutionalism: that is, an institutionalism that does justice to the perpetual, co-constitutive interplay of local activities (the micro) and trans-local patterns (the macro). In this chapter, thus, the authors argue for a conscious, explicit embrace of integrative institutionalism; and of the broader agenda that this terminology opens up. Based on this overdue rewording the authors highlight additional problems and possibilities – providing a constructive reformulation and elaboration of the “micro-foundational” agenda as it currently stands.

Attempts to prove, in this second chapter of the author’s monograph, that with a new research programme, it is possible to build a methodological bridge between economics and all other natural sciences and the scientists should address this challenge. Reviews basic principles that govern nature, including Einstein’s findings along with such luminaries as Copernicus, Newton, Galileo and Jeans. Concludes that the future is safe, as a new generation of scientists is now emerging in the East and the West, and that the new methodology should provide enough space for new roads, ideas and interpretations, which may occur in the future. Closes by saying a new spirit should be initiated in economics and transplanted into natural sciences.

This chapter addresses the concern that much theory building in organization and management (OM) research suffers from de-contextualization. The authors argue that de-contextualization comes in two main forms: reductionism and grand theory. Whereas reductionism tends to downplay context in favor of individual behavior, grand theory looks at context only in highly abstract ahistorical terms. Such de-contextualization is problematic for at least two reasons. First, the boundary conditions of theories remain unexplored in ways that threaten scientific validity. Second, de-contextualization limits the potential of OM theory to fully understand the role of organizations in society and thereby address societal grand challenges. These claims are exemplified through critical reviews of four fields in OM research – gender, employee voice, corporate social responsibility (CSR), and institutional logics – and counterpoints that may help to overcome de-contextualized research are presented.

The purpose of this study is to show how simple “collectivities” of non-interconnected similar agents, which the author has termed “combinatory systems” and which produce analogous micro behaviors, reveal very interesting forms of micro and macro behaviors and effects attributable to a cybernetic mechanism the author shall call “micro-macro feedback”. On the one hand, the macro behavior of the system as a whole derives from the “combination” of the analogous micro behaviors or effects of the agents, and on the other hand, the macro behavior determines, conditions or directs the subsequent micro behavior, thereby creating observable effects and patterns in the collectivity.

This paper proposes a new combinatory system theory (CSysT) by constructing a formal model that explains a vast group of phenomena produced by the cybernetic behavior of the collectivity as if an internal organizer were regulating the micro dynamics of agents, producing self-organization, synchronization, path dependence and chaos.

In addition to illustrating the CSysT, this study also proposes a new and powerful tool to simulate combinatory systems: the “combinatory automaton”. This is composed of a lattice, each of whose cells contains a variable representing the state of an agent. The value of each cell at each time depends on a synthetic global variable whose values derive from some operations carried out on the values of the cells and that represents the synthetic state of the automaton. The micro-macro feedback connects the analytical values of the cells and the synthetic state of the automaton.

The CSysT suggests how to control combinatory systems through external actions aimed at making the macro and micro behaviors conform to the desired behaviors. The control is carried out through suitable strengthening or weakening actions, which operate by acting directly on the macro behavior – the author will define this as macro or external control – or by influencing the micro behaviors; in this case, the control will be called micro or internal control. The macro-level control is achieved through strengthening or weakening actions aimed at modifying some recombining factor. Instead, the micro-level control acts on the necessitating factors.

The CSysT is original and represents an effective tool for observing collective behavior. Combinatory systems are not easily recognizable; nevertheless, they are widely diffused and produce most of the social and economic collective phenomena involving the accumulation of objects, the spread of features or information, the pursuit of a limit and the achievement of general progress as the consequence of the individual pursuit of particular interests.

Talk of “macrofoundations” helps foreground the constitutive and contextualizing powers of institutions – dynamics that are inadvertently obscured by the imagery of microfoundations. Highlighting these aspects of institutions in turn opens intriguing lines of inquiry into institutional reproduction and change, lived experience of institutions, and tectonic shifts in institutional configurations. However, there is a twist: taking these themes seriously ultimately challenges any naïve division of micro and macro, and undermines the claim of either to a genuinely foundational role in social analysis. The authors propose an alternative “optometric” imagery – positioning the micro and the macro as arrays of associated lenses, which bring certain things into focus at the cost of others. The authors argue that this imagery should not only encourage analytic reflexivity (“a more optometric institutionalism”) but also draw attention to the use of such lenses in everyday life, as an underexplored but critical phenomenon for institutional theory and research (“an institutionalist optometry”).