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This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This paper is a theoretical review of the logic of appropriateness. First, it defines what is meant by a logic of appropriateness in the work of March and Olsen and then discusses the dynamics of the logics of appropriateness and consequence. Second, it examines how the rules of appropriateness have developed and changed and discusses the advantages of using the logic of appropriateness. Third, it illustrates some applications of the logic of appropriateness by focusing on studies of public sector reforms and suggests how the logic of appropriateness might be used to understand the handling of COVID-19. Fourth, some of the critiques and elaborations of the logic of appropriateness are discussed. Finally, some conclusions are drawn and needs for future research indicated.

This chapter develops a model and provides an exemplary case study of social intrapreneurship within a for-profit organization. The model has two components. The first looks at the antecedent conditions enabling social intrapreneurship, identifying three deinstitutionalizing mechanisms that ready a traditional for-profit organization to embrace a social enterprise: (1) changes in extra-organizational environment that disconnect sanctions and rewards; (2) disassociating existing institutional norms and practices from their mooring in a moral foundation; and (3) undermining core assumptions and beliefs. The second component of the model suggests that the social intrapreneurship process unfolds in four phases associated: (1) socialization (conception of social enterprise idea), (2) externalization (development), (3) integration (implementation), and (4) the internalization (institutionalization). We use the model as a lens to examine the history and development of the First Community Bank in Boston and end with a discussion of the implications of our research for theory and practice.

This chapter addresses current trends regarding how the meta-theory of critical realism (CR) frames comparative and international education research and practice. It introduces the key tenets of CR and explores how these ideas have been and can be applied in educational research. It demonstrates how CR provides a valuable alternative to the positivist, interpretivist and constructivist paradigms, and leverages elements of all three to provide new approaches to develop knowledge that is free from the dualisms embedded in their ontological assumptions. I argue that by offering a dialectical understanding of structure and agency, as well as the material and ideational dimension of social reality, CR provides an ontological framework that does not do conceptual violence to the reality we seek to research. This ontological basis is particularly valuable to the social justice agenda of educational research in general because it allows researchers to work beneath the surface of empirical research to disclose the field of possibilities for social action.

In this paper we appraise the ways in which use of closed-system proprietary product architectures versus open-system modular product architectures is likely to influence the dynamics and trajectory of new product market formation. We compare the evolutions of new markets in China for gas-powered two-wheeled vehicles (G2WVs) based (initially) on closed-system proprietary architectures and for electric-powered two-wheeled vehicles (E2WVs) based on open-system modular architectures. We draw on this comparison to suggest ways in which the use of the two different kinds of architectures as the basis for new kinds of products may result in very different patterns and speeds of new market formation. We then suggest some key implications of the different dynamics of market formation associated with open-system modular architectures for both the competence-based strategic management (CBSM) of firms and for technology and economic development policies of governments.

Specifically, we suggest how the use of open-system modular product architectures as the basis for new products is likely to result in dynamics of new market formation that call for new approaches to the strategic management of innovation and product creation. We also suggest technology and economic development policies favoring use of open-system modular architectures may stimulate new market formation and related economic development by providing platforms for accelerating technology development and dissemination, facilitating the formation of an industrial base of assemblers and component suppliers, assisting new firms in building customer relationships, enabling more geographically diffused economic development within countries, and facilitating development of export markets. We also suggest directions for further research into the potential for open-system modular product architectures to enable bottom-of-the-pyramid innovation processes, frugal engineering in developing economies, and development of low-cost product variations more generally.

This paper deals with the organizing of interactive product development. Developing products in interaction between firms may provide benefits in terms of specialization, increased innovation, and possibilities to perform development activities in parallel. However, the differentiation of product development among a number of firms also implies that various dependencies need to be dealt with across firm boundaries. How dependencies may be dealt with across firms is related to how product development is organized. The purpose of the paper is to explore dependencies and how interactive product development may be organized with regard to these dependencies.

The analytical framework is based on the industrial network approach, and deals with the development of products in terms of adaptation and combination of heterogeneous resources. There are dependencies between resources, that is, they are embedded, implying that no resource can be developed in isolation. The characteristics of and dependencies related to four main categories of resources (products, production facilities, business units and business relationships) provide a basis for analyzing the organizing of interactive product development.

Three in-depth case studies are used to explore the organizing of interactive product development with regard to dependencies. The first two cases are based on the development of the electrical system and the seats for Volvo’s large car platform (P2), performed in interaction with Delphi and Lear respectively. The third case is based on the interaction between Scania and Dayco/DFC Tech for the development of various pipes and hoses for a new truck model.

The analysis is focused on what different dependencies the firms considered and dealt with, and how product development was organized with regard to these dependencies. It is concluded that there is a complex and dynamic pattern of dependencies that reaches far beyond the developed product as well as beyond individual business units. To deal with these dependencies, development may be organized in teams where several business units are represented. This enables interaction between different business units’ resource collections, which is important for resource adaptation as well as for innovation. The delimiting and relating functions of the team boundary are elaborated upon and it is argued that also teams may be regarded as actors. It is also concluded that a modular product structure may entail a modular organization with regard to the teams, though, interaction between business units and teams is needed. A strong connection between the technical structure and the organizational structure is identified and it is concluded that policies regarding the technical structure (e.g. concerning “carry-over”) cannot be separated from the management of the organizational structure (e.g. the supplier structure). The organizing of product development is in itself a complex and dynamic task that needs to be subject to interaction between business units.

This paper develops the practice-driven institutionalist perspective by introducing the concept of “restless practices.” Drawing on the practice theory of Theodore Schatzki, the authors distinguish practices by their “teloi”: some practices are devoted to replication, others are restlessly aimed at change. These restless practices are themselves composed of constitutive practices orientated toward “collecting,” “selecting” and “directing.” The authors illustrate restless practices and their constitutive practices by drawing on examples from consulting and standard-setting, both repeatedly generators of purposive, field-level change. The authors conclude that practice-driven institutionalism can accommodate change originating both from local improvisatory activities on the ground and from the designs of restless practices oriented toward fields at large.