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This study aims to investigate the nature of management accounting (MA) change and the institutional pressures driving the change using the context of an emerging economy – Bangladesh.

The study collected data from 20 listed companies in Bangladesh through in-depth interviews. It uses the typology of MA change proposed by Sulaiman and Mitchell (2005) in identifying the nature and extent of MA change executed during the preceding three years. A modified version of Granlund and Lukka’s (1998) model is used to identify and explain the impact of institutional and economic pressures on MA change.

This study finds that MA changes have taken place in the Bangladeshi listed companies in the forms of modification, addition and replacement during the preceding three years. The findings also showed that mimetic and coercive pressures influence the adoption of new MA techniques or changes in the existing MAP. The impact of economic forces (specifically the advancement of operating technology and competition intensity) on MA change is also well evident.

This study focuses on the typology of MA change and the institutional forces affecting the MA change, which have rarely been addressed in the context of an emerging and developing economy.

This study, a theoretical article, aims to introduce new institutionalism as a framework through which business and management researchers can explore the significance of artificial intelligence (AI) in organizations. Although the new institutional theory is a fully established research program, the neo-institutional literature on AI is almost non-existent. There is, therefore, a need to develop a deeper understanding of AI as both the product of institutional forces and as an institutional force in its own right.

The authors follow the top-down approach. Accordingly, the authors first briefly describe the new institutionalism, trace its historical development and introduce its fundamental concepts: institutional legitimacy, environment and isomorphism. Then, the authors use those as the basis for the queries to perform a scoping review on the institutional role of AI in organizations.

The findings reveal that a comprehensive theory on AI is largely absent from business and management literature. The new institutionalism is only one of many possible theoretical perspectives (both contextually novel and insightful) from which researchers can study AI in organizational settings.

The authors use the insights from new institutionalism to illustrate how a particular social theory can fit into the larger theoretical framework for AI in organizations. The authors also formulate four broad research questions to guide researchers interested in studying the institutional significance of AI. Finally, the authors include a section providing concrete examples of how to study AI-related institutional dynamics in business and management.

Ores and minerals are extracted from the earth’s crust depending on the type of deposit. Iron ore mines come under massive deposit patterns and have their own mine development and life cycles. This study aims to depict the development and life cycle of large open-pit iron ore mines and the intertwined organizational design of the departments/sections operated within the industry.

Primary data were collected on the site by participant observation, in-depth interviews of the field staff and executives, and field notes. Secondary data were collected from the literature review to compare and cite similar or previous studies on each mining activity. Finally, interactions were conducted with academic experts and top field executives to validate the findings. An organizational ethnography methodology was employed to study and analyse four large-scale iron ore mines of India’s largest iron-producing state, Odisha, from January to April 2023.

Six stages were observed for development and life cycle, and the operations have been depicted in a schematic diagram for ease of understanding. The intertwined functioning of organizational set-up is also discovered.

The paper will benefit entrepreneurs, mining and geology students, new recruits, and professionals in allied services linked to large iron ore mines. It offers valuable insights for knowledge enhancement, operational manual preparation and further research endeavours.

The individual perspective of dynamic capabilities and family firms could be useful to shed light on the relationship between these topics, considering not only the heterogeneity of family businesses but above all the diversity of their collaborators, highlighting the underlying elements through which these firms are sustained.

This paper is based on systematic research, considering the most relevant literature about dynamic capabilities and family firms.

Findings highlight the individual perspective of dynamic capabilities and family firms, where we identify the main elements that family businesses must be aware of to be more innovative: high knowledge management/social capital, high entrepreneurial mindset/orientation, high tradition (retrospective and prospective), high empowering leadership, high next generation involvement, extended SEW (long-term perspective), risk-neutral, low conservative/inertia/paternalism and low emotionally attached.

The paper analyzes relevant studies on dynamic capabilities and family firms, proposing a research agenda with questions for further inquiries that cover inertia, paternalism, digital transformation and the individual perspective of dynamic capabilities and family firms. In addition, the authors provide practical implications for these topics.

This study aims to explore the association between chief executive officer (CEO) tenure and the quality of information disclosed through integrated reporting quality (IRQ), which combines financial and non-financial data. The authors also investigate how formal (e.g. board independence and gender diversity) and informal (e.g. corporate culture) governance mechanisms influence this association. By analysing these factors, the authors expect to provide valuable insights on the impact of CEO tenure and governance structures on the comprehensive nature of integrated reporting.

This study uses a sample of the top 200 Australian Securities Exchange (ASX)-listed companies from 2015 to 2019. IRQ is measured through levels of compliance with the integrated reporting (IR) framework proposed by the International Integrated Reporting Council (IIRC). The hypotheses are tested using multiple regression analyses.

The authors find that CEO tenure is negatively associated with IRQ. Furthermore, CEO tenure has a more positive influence on IRQ in the early CEO tenure years than later ones. The authors' study finds that the association between CEO tenure and IRQ is insignificant when firms have a high level of monitoring, as measured by board independence and gender diversity. The authors also document that competitive corporate culture moderates the negative association between CEO tenure and IRQ.

The authors' study highlights the significant impact of internal formal and informal governance mechanisms on disclosure practices in Australia's voluntary IR environment. By shedding light on these factors, the authors' research enhances understanding of Australian companies' IR practices and offers valuable insights for scholars, policymakers and practitioners in the field.

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.

Succession planning is an emerging area for research in higher education institutions worldwide; however, literature is scarce in the context of developing countries like Malaysia. The factors that have an influence on the execution of succession planning in public universities are the primary goal that has been set for achieving the study's goal. Moreover, the development of leadership in institutions has been taken by adopting formal succession planning. This study aims to be explore the factors that can contribute to the successful execution of the plan, particularly in higher education institutions in Malaysia.

The study employed the qualitative approach. The registrars have been selected by using purposive sampling technique for face-to-face interviews from five public research universities of Malaysia. The in-depth data can be collected at research universities as they are old and comprehensive universities of Malaysia. The data were analysed through thematic analysis.

The number of factors that have been revealed through the findings are as follows: organisational culture, the support of top-level management, the strategic plan, the reward, the champion from top-level management and the budget. Further, the public universities of Malaysia required ensuring that all employees were aware of succession plan initiatives taken by institutions, although the system was challenged by not taking these factors into account.

The primary data have been collected to provide the insight regarding opportunities and challenges encountered in the implementation of succession planning in Malaysian public universities.

This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity.

A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the “situated rationality” of the managers who are involved in its production.

The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates.

This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations.

This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations.

This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performance.

The purpose of this study is to analyze the aspects of the organizational culture (OC) of companies operating in the Brazilian oil, gas and biofuels (O&G) sector based on semistructured interviews with managers of these organizations and its content analysis.

This research was conducted based on semistructured interviews with 12 managers of Brazilian O&G companies and analyzed with a computer-assisted qualitative data analysis software, namely, MAXQDA™.

The results make it possible to obtain the perception of managers about OC, generally understood as a set of attributes and variables of social order, supported by the historical–culturalist theoretical approach. Information about the explicit and implicit manifestation of culture, as well as the evaluation of the most appropriate research instruments and metrics, were also obtained after the interviews.

This study presents detailed results about OC and its characteristics in the perception of managers of the O&G companies that operate in the Brazilian market.

This study aims to use a theoretical-based case study of two distinct ownership groups of the Jack Daniel’s brand to explore how rhetorical history (i.e. malleability of the past for strategic goals) may evoke and capitalize on different forms of nostalgia. Within, the authors configure four forms of nostalgia (i.e. personal, historical, collective and cultural) from the individual or collective interaction and level of direct experience one has with the past as lived or happened.

This study uses an historical research approach which involved the identification of primary and secondary sources, facility tour, source criticism and triangulation to create themes of rhetorical history infused with nostalgic narratives using compelling evidence through rich description of this fusion.

The findings reveal how nostalgia-driven narratives reflecting different collective longing for the re-creation of an American Paradise Lost used by Jack Daniel (i.e. the man) and later but differently by Brown-Forman. This study uncovers how the company’s inherited past was used rhetorically throughout its history, beginning with the nostalgic story of Jack Daniel and the distillery’s nostalgically choreographed location in Lynchburg, Tennessee. This study delves into this setting to highlight the importance of symbols, details, emotional appeals and communications for collective memory and identity development and to showcase the ways in which they are influenced by different types and forms of nostalgia.

This study adds to a limited number of studies focused on understanding the impact of founders on an organization’s brand and how that is malleable. This study responds to scholarly calls to study the influence of sequenced historical rhetoric on an organization and highlight the relevance of social emotions such as nostalgia for rhetorical history. Finally, the theoretical contribution involves the advancing and construction of a theory typology of nostalgia previously proposed by Havlena and Holak in 1996.