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There is a strong tradition among land‐use planners to conceive of their task as one of inserting rationality into public decision making. The idea of the rational selection of ends as well as means makes land‐use planners reluctant to take goals as given even if they insist on a difference between planning and politics. A retrospective outline shows how three prominent planning theorists handle the controversial question of rational ends. By applying Habermas’ communicative rationality and the bounded/unbounded distinction, the range of rationality concepts becomes sufficiently wide to serve as a basis for classifying most popular planning modes. With multiple forms of rationality, some new problems arise. How are we, for instance, to rationally choose among forms of rationality in a given situation, and how can the various forms be applied simultaneously?

Purpose – The purpose of this chapter is to enhance understanding of misbehavior through an exploration of film and TV treatments of workplace relations.

Methodology/approach – Analysis of examples of misbehavior drawn from film and TV within a theoretical framework informed by formal and substantive rationality.

Findings – Workplace definitions of misbehavior are multi-faceted, contextually specific, and both perspective- and power-dependent. They are constructed within workplace settings, where expressions of formal and substantive rationality intersect with everyday working practices.

Research limitations/Implications – The discussion is limited by the mainly fictional character of the resources used.

Practical implications – The chapter illustrates how representations of organizations as “rational” are limited and how more complex understandings of rationality might contribute to a more nuanced view of the co-production of workplace misbehavior practices by managers, workers, and/or unions.

Social implications – The chapter illustrates how multiple rationalities may be expressed and socially embedded within specific workplace settings.

Originality/Value of chapter – The focus on mainly fictional examples drawn from popular culture to interpret workplace behavior is the chapter's most distinctive feature.

Drawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and to illustrate its potential for studying the situated nature of management accounting practices. The extended framework distinguishes field-level institutions (which the authors term broader institutions) and institutions within the organisation (which the authors term local institutions). To extend the B&S framework the authors draw on recent debates in institutional theory, both new institutional sociology, where the focus is now on the institutional logics perspective, and old institutional economics, where there has been debate about the relationship between institutions and actions.

While the B&S framework focussed on institutions within the organisation, the extended framework explicitly recognises institutions which extend beyond the boundaries of the organisation. It also recognises the way in which rationality and deliberation are related to human agency, as well as the power of specific individuals and/or groups to impose new rules. To illustrate the usefulness of the extended framework the research note draws on a recent study of performance measurement in the Accounting and Finance Groups of the Universities of Groningen and Manchester.

It is argued that local institutions within the organisation combine with the broader institutions to shape the forms of situated rationality which are applied by individuals and groups within the organisation. Different groups within an organisation (e.g. engineers and accountants) can have different forms of situated rationality, and contradictions in these forms of rationality can be a source of institutional change or resistance to change within the organisation, and can explain why accounting changes can by implemented in different ways in different organisations and also in different parts of the same organisation.

The extended framework will be useful for studying: (1) how situated rationalities evolve within an organisation, more specifically how they are shaped by both local and broader institutions; and (2) how prevailing situated rationalities shape the responses to accounting change.

New Public Management (NPM)-style reforms have resulted in unintended effects such as fragmentation, deficient coordination and undermining political control. This book is in search of new steering concepts to counter this fragmentation and re-coordinate the public sector. In this chapter, the search for new steering concepts is addressed by looking at a type of public management reform that is an extremely ‘wicked problem’ in terms of steering and coordination, that is, emergent and complex change processes. Such a type of reform process is a complex network of different sub-types of reform with a multitude of actors with different interests and motives. Many decentral actors initiate various reforms at different places from which in the course of time a trend emerges, and several central actors try to coordinate and supervise, but have limited influence. Such an ‘emergent and complex’ type of change process indeed requires fundamentally new steering concepts.

The purpose of this paper is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the rationalist/legalist framework of corporate governance in Bangladesh.

A series of semi‐structured interviews were conducted. Observations and the personal working experience of one of the researchers, along with documentation, provided rich sources of information for the paper.

The findings show that families have a dominant presence in all aspects of corporate governance. Boards of directors in companies play a significant part in serving the interests of families rather than those of general shareholders.

This study focuses on corporate governance practices in a traditional setting and shows how traditional culture and values are in conflict with the rational ideas imported from a different setting.

The paper adds to the literature on corporate governance, especially in the context of less‐developed countries. It will be of great value to researchers and practitioners seeking to gain a better understanding of corporate governance frameworks in various settings.

Foreign markets possess different characteristics to domestic ones; this means that dynamic marketing capabilities (DMCs) should be adjusted. This paper aims to understand how these DMCs enable firms to achieve greater legitimacy in international markets.

This research uses a qualitative approach based on in-depth interviews in collaboration with an association of exporting firms.

Findings suggest five areas of DMCs to improve organizational legitimacy overseas: flexibility, relationship management, local market sensitivity, anticipation and exemplariness. Those capabilities should be combined and will play a different role depending on the implementation phase of the external company. Resource allocation and capability development should follow an integrative approach emphasizing proximity, adaptability, alliances, engagement and credibility to reach differentiation in foreign markets.

The originality is mainly focused on the cohabitation and strong synergies between DMCs and legitimacy. This aspect is particularly relevant because legitimized companies have higher levels of survival, which is fundamental in the international venture.

This paper considers the multiple social networks of small family businesses and the dynamic interactions between them. It analyses family, friendship and business networks and the way additional ties within the networks become visible when they are considered together rather than separately.

Semi-structured interviews of thirteen family-owned and managed businesses are used to establish the patterns of networking. A detailed case study is then presented, allowing a deeper qualitative analysis of the interaction of different types of networks.

The findings explore multiple rationalities employed in the networking of family businesses and how different aspects of their individual family, friendship and business networks contribute to business development.

The paper suggests that a multi-rational theoretical perspective of the family, rather than a solely business-related perspective, deepens the understanding of the dynamics of family businesses behavior and that different types of businesses may be influenced to varying degrees by different rationalities.

Business networking tends to be deliberately encouraged by business support agencies, often via the deliberate development of events. A deeper understanding of the manner in which small businesses use and develop networks would enhance the direction and effectiveness of such investment.

Family businesses, especially micro- small- and SME businesses, are often integral to the communities in which they are based. By viewing family businesses within their social space, we acknowledge the importance of the community around them and the integrated nature of family, business and community in rural areas.

The value of this research lies in the proposition that smaller businesses in rural areas are often surrounded by the inter-woven networks of family, business and community.

This study aims to analyze how multirational management relates to cooperatives’ corporate governance.

A typology of agricultural cooperatives’ potential for multirational management in relation to corporate governance is proposed. Coordinates based on data from assembly participation and separation of ownership and control are used to map cooperatives among these typologies. Four case studies representing each typology were conducted, allowing analysis of propositions.

By mapping the cooperatives from Mato Grosso do Sul, a reduced potential for multirational management is noted. By analyzing the four case studies, coded as Coop 1, 3, 13 and 16, this study found convergence with P1, P2 and P3. “Coop 1” shows signs of adopting exploitation practice. In “Coop 3,” evidence points to avoidance practice and, analyses of “Coop 13” indicates adoption of tolerance practice. In Coop 16, however, P4 could not be confirmed. Instead of polarizing practices, there is evidence of avoidance practice. Therefore, a positive relation between corporate governance and multirational management can partially be observed.

There are no records of a paper that has explored the relation of governance and multirational management. Therefore, this research broadens the understanding of how corporate governance can function in the context of cooperative organizations. As well, insight is given on how different mechanisms of corporate governance can influence organizations to adopt explicit or implicit and monorational or multirational methods of dealing with multiple rationalities.

This paper analyses participatory budgeting (PB) in two Indonesian indigenous communities, illustrating how the World Bank sponsored neo-liberal model of “technical rational” PB is overshadowed by local values and wisdom, consisting of sophisticated, pre-existing rationalities for public participation.

Adopting a qualitative and interpretive case study approach, the study draws on data from semi-structured interviews with key stakeholders and periods of participant observation. The paper utilises Weber's characterisations of rationality to analyse the PB process in indigenous communities.

The co-existence of both formal (technical) and substantive rationalities leads two Indonesian indigenous communities to execute participatory budgeting pragmatically. The formal budgetary mechanisms (Musrenbang), cascaded down from central and local governments, are melded with, and co-exist alongside, a tradition of public participation deriving from local cultural values and wisdom (Rembug warga). Reciprocal relationships and trust based on a pre-existing substantive rationality result in community members adapting budget practices while also preserving their local culture and resisting the encroachment of neo-liberal initiatives. The paper offers deeper analysis of the unintended consequences of attempting to implement technical rational accounting reforms and practices in indigenous settings.

The paper provides important insights into the way the interplay between formal and substantive rationality impacts on accounting and budgeting practices in indigenous communities. Our study also presents a unique case in emerging economy contexts in which neoliberal initiatives have been outmanoeuvred in the process of preserving indigenous values and wisdom. The informal participatory mechanism (Rembug warga) retained the community trust that neoliberalism systematically erodes.