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This case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization.

The study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created.

The study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routines associated with the newly created system. A locally created accounting system thus became institutionalized into a wider organizational setting over time. The current study presents findings that explain the routinization of informal accounting activities and the subsequent institutionalization process.

Understanding the potential influence of local action on the organization-wide accounting system may foster the creation of accounting tools that could spread participation and commitment throughout a public sector organization, contributing towards enhancing the enabling effect of an organizational accounting system. When designing a local budgeting system, decoupling it from the organizational system may promote its institutionalization.

Antecedents of informal accounting routines have received little research attention. This study illustrates actions relating to local accounting practice were antecedents of accounting routines and subsequent institutional changes in broader organizational practices in a public sector organization. The study demonstrates how vernacular accounting practice can facilitate the institutionalization process.

Existing research focuses on the role of planning in successful transfers of family business. From a bounded emotionality perspective, this paper aims to investigate the transfer of business processes and the underlying reasons for delayed or unplanned transfers despite the feasible succession plans.

A follow‐up case study in six small family firms was carried out between 2001 and 2008. The research material was collected primarily in interviews with firm representatives in 2001 and 2008. Further information was obtained through participant observation, and background data on the firms were also used.

The analysis enhances understanding of business‐transfer processes in the context of subjective limitations and relational feelings. Any divergence from the original conditions in the transfer plan may delay the process but the delays are tolerated by putting the transfer on hold in the daily activities and focusing on business routines instead. The results emphasise how individuals' goals and values change over time, and how decisions are weighed up from various identity positions questioning the basic assumptions and decisions set out in the plan. Despite the delays, however, transfers of business or the firm are not easily abandoned.

The results suggest that linear, goal‐oriented planning may not be sufficient for executing successful transfers, but further longitudinal research is needed to corroborate these qualitative findings.

The paper makes use of the bounded emotionality approach, which allows the analysis of both the rational and emotional aspects involved, and helps to explain delays or unplanned transfers.

The purpose of the paper is to build a sociocultural perspective of brand revitalization. Maintaining brands and bringing them back to life in the market has received much less interest than their creation. Moreover, the existing literature is dominated by the marketing management paradigm where the company’s role is emphasized. This paper addresses the phenomenon of brand revitalization from a sociocultural perspective and examines the role of consumer collectives in the process.

Using a data-driven approach, the study builds on the case of a consumer brand of footwear that has risen to unprecedented popularity without traditional marketing campaigns. Data were generated using an inductive theory building approach utilizing multiple methods, including interviews, participant observation and cultural materials.

The paper presents a conceptual model of cultural brand revitalization that has four stages: sleeping brand, spontaneous appropriation, diffusion and convergence.

Implications for companies in consumer markets are discussed, suggesting ways to facilitate the process of sociocultural brand revitalization.

The paper contributes to the literature first by offering a sociocultural brand revitalization scenario that highlights the interplay between the actions of consumers and the company, second, by examining the interaction between the symbolic meanings associated with the brand and the practices used by consumers and, third, by offering insights into the relevance of national identity in creating brand meaning.