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In order to shed light on the implications of the business intelligence (BI) for management accounting (MA) and decision making, this study investigates as to how the use of the BI affects the production, transmission, and reception of performance measures (PM).

To investigate the issue at hand, a case study of an Italian company is carried out. The case study method is deemed suitable to explore the complex, penetrating, and unpredictable relationship between BI and PM.

The case analysis shows that the use of the BI can affect the production of PM by leading the organization to frame PM into an indicator setting. Moreover, the BI can affect the transmission by introducing a new, “visual” approach for presenting PM to decision makers, which is also relevant in the reception as a mobilizing factor.

This study contributes to improving the understanding of BI implications for MA and decision making, which is still limited in the accounting academia. Additionally, this research adds to extant knowledge about the relationship between measurement and management; more specifically, it contributes to understanding the “fate” of PM.

Furthermore, the findings illustrated in this chapter can be relevant from a practical point of view: by showing the role that BI solutions can play in producing and transmitting PM, the study shows the potential contribution of the use of the BI in managing and overcoming problems arising in these phases, favoring the use of these measures.

Purpose – This chapter explores the commercially successful and critically acclaimed motion picture The Dark Knight as a cultural artifact that both reflects and influences popular notions of crime and justice in the aftermath of the September 11, 2001, terrorist attacks.

Design/methodology/approach – From a cultural criminological perspective, this chapter examines ideological messages pertaining to crime and justice presented in the film, including the framing of conflict as one between good and evil, justifications for extralegal violence, and reliance on absolute power as a means of social control. This chapter assesses reactions to the film as a “ritual moral exercise” in which viewers assuage their anxieties and insecurities in a post-9/11 world.

Findings – This chapter investigates representations of justice in the film, including the construction of the villain as “other,” the perception of constitutional procedures as impediments to justice, the embrace of vigilantism, and the willingness to sacrifice transparency of government authorities while accepting widespread surveillance in a time of crisis. Such themes resonated with some viewers who interpreted the film as offering explicit vindication for many of the questionable tactics used in the war on terror.

Originality/value – This chapter argues that popular media, specifically fictional entertainment media, play a role in reflecting and informing collective sentiments of justice. It offers an analysis of The Dark Knight as celebrating individualized, American-style retributive justice in a post-9/11 context.

It is widely recognized by scholars that superhero stories tend to glorify vigilante justice; after all, these stories often maintain that extralegal acts of violence are necessary for combatting existential threats to personal and public safety. This scholarly common sense fosters a widespread dismissal of superhero stories as uncomplicated apologia for an authoritarian politics of law and order that is animated by hatred of unpopular people and ideas. However, some prominent contemporary Batman stories, including those told in the graphic novels of Grant Morrison and in the blockbuster movies of Christopher Nolan, are ambivalent: in their portraits of Batman and Joker as dark twins and secret colleagues, these stories both legitimize and challenge the countersubversive politics of American law and order.

Decisions about strategies to be implemented and organization design are important in having competitive advantage for companies. Although this statement widely takes place in management literature, very little research has been done on this subject in Turkey. The aim of this study is to examine the mediating role of competitive strategies in the impact of organizational flexibility on competitive advantage in order to extend about empirical literature of the structure-strategy-competitive advantage paradigm based on the resource-based view (RBV). In this context, the data were collected from the top 500 industrial enterprises in Turkey. The data were tested via structural equation model. The findings of our research show that the direct effect of organizational flexibility on competitive superiority was marginally significant and when three different competitive strategies were included between these two variables in the model, the marginally significant effect of organizational flexibility on the competitive advantage disappeared. In other words, the full mediating role of applied competition strategies in the effect of organizational flexibility on competitive advantage has been identified. Our findings are similar to the findings of other studies that consider organizational structure as a valuable resource and examine the relationship between the structure and the strategy according to the RBV.