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The purpose of this paper is to apply pragmatic and practical perspectives to the transferability of research findings by examining the potential of structuration to serve as the relationship marketing meta‐theory.

The paper revisits the advanced subjectivist critique of functionalism as the dominant research paradigm before challenging the apparent fortification of the interpretivist paradigm and, in so doing, highlights interpretivism's weaknesses when dealing with social structures.

With the proposed model, relationship marketing researchers, using structuration theory, can recognize the temporal and spatial specificity – and thereby transferability – of interactions and relationships. Structuration is academically rigorous and pragmatic, because it avoids the distraction of the largely academic paradigm wars.

By addressing the often‐noted spatial and temporal limitations of relationship marketing research, this research responds to calls for longitudinal research. The model offers the potential for examining historical interactions and relationships to gain insight into the constraining and enabling forces of social structures.

The use of a multi‐paradigm perspective is more pragmatic than a single paradigm investigation. Using structuration as that multi‐paradigm perspective, a relationship marketing researcher can gain greater insight into the spatial and temporal specificity and transferability of research findings. Researchers thus may assess the limitations of implementing marketing practice on the basis of the findings they gain from one space and time context in a different space and time context.

A paper discussing structuration is a rarity among marketing literature. This paper is the first to outline the potential use of structuration as the meta‐theory in relationship marketing research.

The purpose of this paper is to advance the methodological self‐understanding of the emerging field of organizational space and architecture by employing concepts and frameworks from multi‐paradigm and mixed methods research.

The paper presents a methodological re‐reading of a recent research process that analyzed the spatial and architectural dynamics in a Finnish university organization.

While the analysis of architectural meanings is often grounded in researcher‐participants auto‐ethnographic experiences, triangulating personal insights with other methods is important for the validity and richness of the subsequent description of spatial dynamics and its outcomes. Especially, the incorporation of architectural visions and representations into the analysis is argued to enhance our understanding of the emergence of particular social‐material collectives.

Although there is a steady stream of empirical studies on the meanings of organizational space and architecture, rigorous accounts of the methodological challenges of spatial analyses have so far been scarce. This paper aims to partially fill this gap.

The purpose of this paper is to illustrate the efficacy of using a multi-paradigm perspective to examine the relationship between corporate social responsibility (CSR) and strategic decision-making processes in the context of charitable foundations.

This paper integrates and synthesizes the micro-social processes of “assessable transcendence” (Anagnostopoulos et al., 2014) with Whittington’s (2001) perspectives on strategy. “Assessable transcendence” was achieved from the constant comparison of categories developed through an early iterative process in which data collection and analysis occurred during the same period. In all, 32 interviews were conducted among a sample of key managers in the charitable foundations for the first two divisions of English football.

The present study illustrates empirically that strategic decision making in charitable foundations does not “seat” neatly in any one of Whittington’s perspectives. On the contrary, this study indicates a great deal of overlap within these perspectives, and suggests that conflicting paradigms should be celebrated rather than viewed as signs of theoretical immaturity. Multi-paradigm approaches can potentially reveal insights into the “mechanics” of managerial decision making that are not easily discernible from a mono-paradigmatic perspective.

This is the first empirical work that examines CSR in relation to strategy within the context of the English football clubs’ charitable foundations, and does so by employing a multi-paradigm perspective on strategy formulation and implementation.

The aim of this paper is to benchmark the quality of web sites of major public accounting (PA) firms by seeking the opinions of potential clients and analysing the data to establish best quality practice for PA web sites.

The study was conducted in a controlled laboratory setting in which potential clients of PA firms used a modified version of the WebQual™ questionnaire to evaluate the web sites of six leading PA firms. Design science provided the guiding paradigm but its weaknesses were ameliorated by drawing on constructivism and pragmatism to provide context and practicality for the research.

The study established web site quality profiles of six leading PA firms. The interpretation of findings is influenced by axiology and rhetoric and are both unbiased (determined by statistical means) and biased (influenced by the researchers' values). Data analysis clearly showed that the usability construct reflected the highest quality at all levels while riskiness was the construct with the lowest quality level.

The use of multiple paradigms (design science, constructivism, and pragmatism) produced the desired insights to determining web site quality issues for the PA sector for the key reason that they complemented each other rather than being in conflict. However, the usefulness of the approach is dependent on follow‐up research to confirm the findings with the PA firms concerned and to monitor any action taken by them in response to the study's findings.

By benchmarking a number of PA web sites, practices within the sector will be able to learn from the findings and be able to improve the quality of their web sites thereby retaining the competitive edge to meet their clients' needs.

The paper reflects on the value of the multi paradigm approach to web site quality research design and conduct and discussion of findings. It was concluded that design science provided the necessary research rigour while the other two paradigms enabled the researchers to bring their worldviews on ontology, epistemology, axiology and rhetoric to the research.

Quality management is dominated by rational paradigms for the measurement and management of quality, but these paradigms start to “break down”, when faced with the inherent complexity of managing quality in intensely competitive changing environments. In this article, the various theoretical strategy paradigms employed to manage quality are reviewed and the advantages and limitations of these paradigms are highlighted. A major implication of this review is that when faced with complexity, an ideological stance to any single strategy paradigm for the management of quality is ineffective. A case study is used to demonstrate the need for an integrative multi‐paradigm approach to the management of quality as complexity increases.

The purpose of this paper is to contrast and to connect a transaction cost economics (TCE) perspective and an actor‐network theory (ANT) perspective on control of interfirm transactional relationships.

The paper outlines two theoretical perspectives on interfirm control: an ostensive TCE perspective and a performative ANT perspective. By contrasting these perspectives the different assumptions of each perspective are highlighted. By connecting them, potentially interacting research approaches become visible.

Ostensive research and performative research may be two sides of the same coin. Ostensive TCE‐based research produces intentional explanations for the choice of certain control structures, while performative research exposes the mobilization of control structures in specific episodes from practice. Interaction between the two potentially accelerates and enhances knowledge production on control in interfirm relationships. TCE‐based ostensive research produces conceptualizations that can be followed as actors, thus enabling a demonstration of their enactment. Conversely, ANT‐based research may challenge the stability of (con)text as it is perceived in TCE‐based research.

The paper offers a base for multi‐paradigm research into control of interfirm transactional relationships. Specifically, the paper offers a base for connecting TCE‐informed research and ANT‐informed research into interfirm control.

The colors of change is an overview of change paradigms, created about two decades ago, that has been intensively used, tested, refined, shared, and elaborated by practitioners and academics alike. Here, the “color theory” is presented as it is now, and is situated within the literature. Its four main applications are described as well as rules of thumb that have been derived from reflective practice. This chapter illustrates that the color theory is clearly not one thing to all people, as it is understood in very different ways, both in terms of its theoretical foundations as well as the complexity of its applications. This probably adds to the versatility of the theory. Bringing together key insights about the color theory for academics and practitioners, this chapter strives both to give a concise overview and to explore its richness.

The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as “theoretical triangulation” or “theoretical pluralism”, with a particular focus on the manner in which chosen research methods have informed these efforts at theoretical triangulation.

The authors conduct an analysis of how to employ theoretical triangulations and methodological pluralism in accounting and organizational research. To this end, they use prior empirical evidence for illustrative purposes.

The authors argue that using theories with epistemological tensions that are captured by appropriate research methods enable one to explore different, sometimes even contradictory, layers of meanings of realities pertaining to management accounting information and processes in organizations and society.

The paper contributes to the thinking about the interaction between theory development and research methods chosen by demonstrating how and under what circumstances multiple theories could be meaningfully integrated and executed to provide deeper understandings of accounting and organizational phenomena.

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.

Revisiting the critical hermeneutics analysis of Wu Zetian’s case in Peng et al.’s (2015) paper, the purpose of this paper is to explore the complexity and paradox of Wu Zetian as a historical figure, and to demonstrate the potential of critical hermeneutics as an innovative methodology to study gender, diversity and history. Moreover, the authors attempt to examine some of the potential challenges and limitations of this methodology and to provide an in-depth account of the socio-politics involved in the research process.

This is a reflexive critique based on a framework of four central concepts of critical hermeneutics (Prasad, 2005): questions of author intentionality, layers of texts, hermeneutic circle and relating to texts.

Critical hermeneutics has great potential as well as considerable challenges and limitations in the research areas of gender, diversity and history.

This paper offers a lucid exposition of what critical hermeneutics is about, how it might be applied to a particular case and potential challenges and limitations of this methodology. The study is intensely reflexive and context oriented, illustrating how a deepened understanding of critical hermeneutics leads to a more informed discussion of the possibilities and limitations of the methodology, and how researchers, editors and reviewers can be influenced by the context in which the study is conducted.