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The extent to which sustainability is integrated into conventional accounting practices, in the light of a more integrated thinking perspective, requires further exploration. This paper aims to investigate how management control systems (MCSs) and sustainability-specific control systems (SCSs) are mobilised and how they interact to support the environmental sustainability strategy of a small- and medium-sized entity (SME).

Through a case study in a waste disposal firm, this paper examines the influence of cognitive, organisational and technical factors on the interaction and integration of MCSs and SCSs to bolster an environmental sustainability strategy.

The MCSs that are mobilised vary according to the type of strategy that is pursued. Even though the technical integration of MCSs with SCSs was not achieved, interaction between them supported strategic decision-making and the pursuit of environmental performance in the light of a more integrated thinking perspective. The role of multidisciplinary teams formed by accountants and environmental scientists to support sustainability management control at the SME also enabled interaction and provided steps for integrated thinking.

Although based on single case study, this research offers practitioners useful knowledge about the potential levers and obstacles relating to the mobilisation of MCSs when a sustainability strategy is conceived and its impact on the development of integrated thinking.

The paper provides insight into how SMEs can mobilise their MCSs to support an environmental sustainability strategy, shedding light on the factors that enhance interaction among MCSs and SCSs.

This study comparatively examines the collaborative policy mechanisms for interlocal cooperation (ILC) utilized by municipal managers in Nebraska, USA, and Norway. The research addresses differences in ILC, factors of national setting and implications for ILC management in public service delivery.

Over a seven-year period, the researchers collected data from 16 communities in the two countries to observe perceptions and usages of ILC. Using a policy tools theoretical framework, the authors apply a typology of collaborative mechanisms for comparative analysis.

The findings suggest that institutional orientations in the USA and Norwegian systems of government affect managerial approaches to collaborative service delivery, namely the operationalization of local governments within federal and unitary structures may influence perceptions toward the formality and specificity of ILC policy mechanisms.

This study offers further understanding of ILC mechanisms for public sector management. Theoretical and practical implications of ILC in a comparative international context of governmental systems for collaboration are explored.

This paper explores working mothers’ coping strategies concerning paid and unpaid work in Chile and Argentina during the Covid-19 pandemic. The paper aimed to understand the influence of cultural norms on motherhood and neoliberal workplace practices on mothers’ sensemaking processes and coping strategies. This study focuses on mothers living in Chile and Argentina where governments established mandatory lockdowns between March and September 2020. Drawing on the notion of neoliberal motherhood, women’s demands were analyzed when paid work and mothering duties collide in time and space.

Open-ended interviews were conducted with 17 women in Chile and Argentina. All interviewees had at least 1 child below the age of 6 and were working from home during the lockdown.

Neoliberal workplace demands, and disadvantageous government policies greatly heightened the dual burdens of working mothers. Women were expected to fulfill the discourses of the neoliberal worker and the good mother, while also adopting additional strategies in the wake of the lockdown. The data highlights mothers’ strategies to cope with care and work duties by adjusting to new routines involving their partners, relatives and the wider community.

The generalizability of the results is limited by the small sample of 17 interviewees, all from middle to middle-upper class. The changing scenario due to Covid-19 makes the collected data not sufficient to grasp the impact of the pandemic, as during the interviews (December 2020 and January 2021) the process was still ongoing.

Organizations should assess their role in the management of paid and unpaid work for both genders, as the neoliberal discourse views the worker as masculine, full-time, always available and productive, ignoring women’s additional care duties outside of the workplace.

The Covid-19 pandemic provides a unique opportunity to reflect on care work and gender, collective versus individual responses to care and work demands and the idea of organizing.

Online social networks can bridge the gap between distant individuals by simulating online experiences that closely resemble physical interactions. While people have positive experiences, such as joy, in a physical relationship and would like to enjoy those experiences online, they also have negative experiences, such as being subject to a lie. An online social network may allow users to lie to simulate a real-world social group better. However, lying must be prevented on social networks as unethical behavior. Thus, this study aims to investigate an ethical dilemma raised due to the two abovementioned perspectives.

This paper examines different aspects of lying in social networks, using a comprehensive descriptive literature review approach and a classification scheme.

Contrary to their initial intent, social networks are disrupting the traditional notion of human interaction, either by disregarding the presence of dishonesty or by attempting to regulate relationships. In this research, the authors examine the challenges of these two perspectives by identifying enablers, consequences and control measures of lying on social networks at the individual, social and technological levels. The authors also develop a framework to facilitate investigating this dilemma.

This paper examines a controversial topic. Although lying is unethical, allowing users to lie may be considered an appealing feature of social network platforms. This paper offers a framework to propose several research directions for future studies. This study’s examination focuses on the challenges associated with deception on social networks, prompting the formulation of three crucial questions regarding the potential impact of technology on such behavior.

This paper aims to bring to the fore some conditions of possibility surrounding the audit society thesis that might have contributed to construct a sense of distinctiveness around it, thereby facilitating its spread and travel in the accounting research community (and beyond) as a meaningful epistemological agenda.

My argument is that the aura of distinctiveness surrounding the audit society thesis as a noteworthy epistemological agenda relates to outsider influences, concept plasticity, and in-depth persuasiveness. I discuss these three features of distinctiveness through excerpts from the book and my own interpretations, the whole analytic process being circumscribed by a disciplined imagination exercise (Weick, 1989).

While the webs of unpredictability surrounding social life necessarily influenced the travel of the audit society thesis in academia, it seems to me that the thesis’ journey may have been helped by the author’s outsider status, the malleability of the thesis’ key concepts, and the medium (as a book) through which the thesis was articulated (which provided a persuasive platform to underline and demonstrate the depth of the argument).

In an age where journal rankings abound, the audit society thesis constitutes a telling demonstration that one can have a meaningful impact in setting an epistemological agenda and consolidate her/his scholarly reputation through the publication of a scholarly book.

Central to the fit concept is that congruence between individual and environmental attributes leads to improved outcomes. However, when discussing fit, researchers often describe congruence as alignment between distinctive or unique individual and environmental attributes. We suggest that current approaches to examining fit do not adequately account for this assumption of distinctiveness because they fail to consider normative expectations and preferences. As such, we propose an alternative theoretical and methodological approach to conceptualizing and measuring fit.

We introduce the normative theory of fit, outline how researchers can decompose fit into distinctive and normative components and identify areas for future research.

Management researchers have largely ignored the importance of decomposing fit into distinctive and normative components. This shortcoming necessitates additional research to ensure a more accurate understanding of fit and its relationship with outcomes.

We provide a clarification and critical examination of a pervasive construct in the field of management by introducing the normative theory of fit, identifying areas where researchers can employ this theoretical lens and suggesting a reevaluation of the importance placed on differentiation that is traditionally employed in practice.

Through its 1922 Act on poisonous substances and more recent national normative guidance, Morocco attempts to address high prevalence of HIV among people who inject illegal opioids, and to lift legal and policy barriers to the availability of opioid-based essential controlled medicines. This paper aims to map the Moroccan opioid regulation environment, with a focus on responses to the legal and illegal markets.

The policy paper focuses on legal provisions for the control of opioids for pain relief and methadone for substitution therapies. It reviews existing reported data from official national, regional and international sources, studies and grey literature. It allows, by presenting the current state of affairs, to measure the limited pace of policy changes.

The authors provide a clear mapping of the laws and regulations restricting access to opioids in Morocco; the health impacts on populations; and an overall overview of institutional barriers to policy change despite more efforts such as the introduction of opioid agonist therapies.

Due to limited available data and sources, the policy paper exploits the maximum of existing evidence from national and international sources to provide an overall review of opioid control policies in Morocco.

To the best of the authors’ knowledge, this policy paper is among the first to explore the legal environment of opioid use and control in Morocco, to highlight policy reforms, and to analyse the barriers to access to opioids.

Although there is evidence that the efforts of pharmaceutical marketing exert a positive and significant influence on physician prescription decisions, the specific mechanisms by which this impact occurs remain uncertain. To address this issue, this study aims to investigate whether the physician’s habit persistence may explain the relationship between marketing efforts such as brand attributes and drug promotion and prescribing behavior. This study also explores whether there was any significant difference between specialists and general practitioners (GPs) regarding the effect of brand attributes and drug promotion on physician’s habit persistence, which influences prescribing behavior.

A survey instrument was administered to physicians, encompassing specialists in a particular field and GPs who provide primary care services. A nonparametric partial least squares multigroup analysis was used to analyze 393 valid responses using partial least squares-structural equation modeling.

The results indicate that the decision to prescribe the drug may be affected by the physician’s habit persistence in the presence of vital brand attributes and drug promotion. The relationship between physician’s habit persistence and prescribing behavior is significant in GPs and specialist groups. The findings also reveal that brand attributes are the most influential and significant determinant of physician’s habit persistence in the GPs group. In addition, physician specialists are more aware of the influence of drug promotion initiatives than GPs. Furthermore, this study discovered that the relationship between drug promotion and physician’s habit persistence indicates a significant difference between specialists and GPs.

Although several marketing scholars discuss the factors influencing prescribing behavior, a few studies have shown the role of brand attributes and drug promotion and their effect on physician’s habit persistence. This study will specifically contribute by examining the mediating role of physician’s habit persistence between marketing efforts and prescribing behavior. In addition, so far, no studies have effectively made a comparative analysis across physicians regarding the effect of marketing efforts on physician’s habit persistence and prescribing behavior.

This study aims to develop a new integrated decision-making framework specifically designed to address complexity and uncertainty for project portfolio management. It particularly focuses on managing portfolios in a post-merger context. The paper portrays a normative and prescriptive approach to effectively creating a well-balanced project portfolio in a post-merger scenario.

This study introduces hyper-project portfolio frame as a prospective methodology for evaluating post-merger portfolios. The proposed method especially addresses the challenges associated with integration following a merger.

Hyper-project portfolio frame provides fundamental leaps in post-merger project portfolios. The frame gives opportunities to check consistency with policy, organizational scalability, flexibility and product diversity. It also underpins achieving the strategic objectives of mergers and acquisitions (M&As).

The literature synthesis is approached from an interpretative standpoint. The research incorporates discussions and comparative studies from the relevant literature and introduces a novel approach. Additionally, new descriptive studies can expand the proposed process-oriented decision-making. Moreover, this research does not consider hostile takeovers.

Nested in content and process-oriented fashion, the frame provides suitable prequalification analysis for portfolios in a post-merger under the concepts of complexity, uncertainty, risk and value.

This article aims to explore the potential of feminist phenomenology as a conceptual framework for advancing women’s entrepreneurship research and the suitability of interpretative phenomenological analysis (IPA) to the proposed framework.

The article critically examines the current state of women’s entrepreneurship research regarding the institutional context and highlights the benefits of a shift towards feminist phenomenology.

The prevailing disembodied and gender-neutral portrayal of entrepreneurship has resulted in an equivocal understanding of women’s entrepreneurship and perpetuated a male-biased discourse within research and practice. By adopting a feminist phenomenological approach, this article argues for the importance of considering the ontological dimensions of lived experiences of situatedness, intersubjectivity, intentionality and temporality in analysing women entrepreneurs’ agency within gendered institutional contexts. It also demonstrates that feminist phenomenology could broaden the current scope of IPA regarding the embodied dimension of language.

The adoption of feminist phenomenology and IPA presents new avenues for research that go beyond the traditional cognitive approach in entrepreneurship, contributing to theory and practice. The proposed conceptual framework also has some limitations that provide opportunities for future research, such as a phenomenological intersectional approach and arts-based methods.

The article contributes to a new research agenda in women’s entrepreneurship research by offering a feminist phenomenological framework that focuses on the embodied dimension of entrepreneurship through the integration of IPA and conceptual metaphor theory (CMT).