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In our societal context, the neoliberal competitive and knowledge-oriented culture still exerts a stranglehold on teachers' sense of professional autonomy giving rise to a deficit image of them as ‘excessively entitled’. The purpose of this chapter is to eschew this deficit view of teachers by bringing their agentive side to the fore. First, it explores the concept of ‘excessive teacher entitlement’ in terms of the prevalent characteristics of the culture of teaching in schools and the nature of authority wielded by teachers in this culture and its negative consequence on student learning using an excerpt from an English as Second Language (ESL) classroom in India where this study is set. This episode helps expose the teacher's unawareness of the gaps between their intention and action, a hallmark of excessive entitlement. Second, it juxtaposes an alternative image of ‘teacher as researcher’ to foreground teachers' ‘transformative activist stance’ which revolves around their ideological becoming in agentively striving to realise their ‘best-loved self’. Framed within Vygotskian Cultural-Historical Activity Theory, the principle of ‘double stimulation’ provides a powerful analytical lens to unpack the complex discursive dynamics of their practice nested within historically developing contradictions. These contradictions work tacitly to drive a wedge between teachers' intentions and action making them feel excessively entitled to passively acquiesce with the existing order of things. This study provides some signposts for teacher education about creating an environment where teachers can reclaim their transformative agency freeing themselves from the ‘excessive entitlement’ that binds their practice to the status quo and diminishes their relationships with students.

This study aims to empirically examine the unexplored effects of organizational spirituality on the relationship between knowledge sharing and organizational practical wisdom (phronesis). By integrating these constructs, this study seeks to uncover the mechanisms through which organizations can cultivate practical wisdom and foster a more humanistic approach to management. Contributing in this way aids in the advancement of sustainable and ethical business practices. Drawing upon the theoretical foundations of knowledge dynamics and spirituality in the workplace, this research offers novel insights into the enablers of organizational phronesis.

To explore the influence of spirituality on the relationship between knowledge sharing and practical wisdom, a comprehensive study was conducted. An online survey was conducted to collect answers from 365 workers, ensuring a diverse and representative sample. Partial least squares structural equation modeling to test our hypotheses.

This research reveals a significant correlation. Knowledge sharing, when supported by spirituality, enhances workplace efficiency and extends its positive impact beyond the workplace. This underscores the importance of embracing organizational spirituality and knowledge sharing to embody organizational phronesis and achieve a humanized strategy. By fostering this, organizations can promote effective decision-making and problem-solving, thereby enhancing their sustainable performance.

This research breaks new ground by empirically investigating and establishing the previously unexplored effects of knowledge sharing and organizational spirituality on organizational phronesis, thereby contributing to the evolving field of organizational behavior, sustainability and business ethics.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.