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Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.

This study collects data using a case study of a firm in the green energy construction sector.

Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.

This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.

Knowledge management continues to evolve as a discipline, yet even basic features that define a discipline have to be established. Developing a shared understanding of core concepts, such as the meaning of “knowledge”, has been elusive in this field. In the absence of reaching a universal definition, surrogates for knowledge are adopted because of their expediency or apparent face validity. To date, most knowledge management approaches err on the extremes of being seemingly practical or, on the other hand, being theoretically appealing, but few of these approaches are genuinely pragmatic. At one end, there are mechanistic, information‐based approaches that are actionable, but are often based on flawed philosophical grounds in that they fail to connect beliefs with action through knowledge. At the other extreme are approaches that are philosophically meritorious, but which are viewed by practitioners as being impractical because they are too fuzzy and their methods too unstructured. This paper proposes an approach to knowledge management that is based on firm philosophical grounding, but is also anchored to action via the tenets of pragmatism. This new framework for practicing knowledge management is based on the foundational premises of philosophical pragmatism established by America's greatest philosopher, Charles Sanders Peirce, over a century ago. Pragmatic knowledge aligns beliefs about the potential for effective action with the lessons of past experience. This paper will outline the conceptual underpinnings of such a pragmatic approach to managing knowledge.

The purpose of this paper is to promote the use of pragmatism within industrial marketing and purchasing (IMP), business-to-business (B2B)/network research with its enhanced emphasis on developing adaptable, workable solutions to practical problems. The usability of findings and the study produced means that implications and impact become a natural part of the research process rather than an afterthought concluding a research project. Although the reader might feel that the approach oscillates between viewing pragmatism in its everyday sense (through the use of terminology such as “a pragmatic approach […].,” the intent is to elevate the discussion to one where pragmatism is viewed as a guiding philosophy.

It blends literature review and conceptual contemplation and challenges convention by “reading against the grain” (Brown and Wijland, 2018).

The authors do this to challenge convention and advocate for pluralism and diversity, theoretical evolution based on empirical evidence and increased sensitivity to the critical role of discourse, semiotics and abduction as a catalyst between theory, method and empirical activities. This conceptual blending portrays “activities” and beliefs as mutually constituted through the symbolic mediation of rhetoric and discourse.

Existing elements of American pragmatism and discourse are identified as already a tacit constituent of the IMP oeuvre. Combining these approaches more explicitly is advocated as a suitable basis for a potential future “IMP 3” research agenda with significant potentials afforded to IMP and B2B marketing research.

This paper contributes to the development and dissemination of alternative and critical perspectives in marketing theory. The implication is that activities must usually be justified by actors within communication as believable and this process always involves mixtures of rational and non-rational appeals. Existing elements of American pragmatism and discourse are identified as already a tacit constituent of the IMP oeuvre. Combining these approaches more explicitly is advocated as a suitable basis for a potential future “IMP 3” research agenda with significant potentials afforded to IMP and B2B marketing research.

The purpose of the paper is to investigate the management control system (MCS) support of school initiatives to develop the school climate and to re‐engage disruptive students.

The paper adopts an approach of critical action research interviews with management and document reviews informed by Habermasian concepts to investigate practical concerns of schools with a complex problem and which add to the body of knowledge.

Using Habermas's discourse ethics distinction between the pragmatic, ethical and moral it was observed that both schools had gone beyond pragmatically informed strategic initiatives to include more rational problem solving responses: one school is more ethical the other more moral. Both schools' MCS are better explained by Otley's categorisation based on three concerns of MCS, the transactional, the strategic and stakeholder aspirations. Both schools' MCS displayed a stakeholder concern.

As only two schools where investigated the generalised conclusions need to be considered cautiously.

Schools should be supported to take initiatives to develop a supportive school climate and improve the rationality and justice of their practices. In schools, MCS cannot just be developed from strategic considerations.

The paper uses Habermasian social philosophy to illuminate MCS support in schools of their response to a complex problem.

The emerging synthesis between nonviolent action and contentious politics studies has yielded important insights. Yet it also reproduces the dichotomy between politics and culture that continues to haunt both fields. Extending recent work by Jean-Pierre Reed and John Foran, our contribution introduces the political cultures of nonviolent opposition concept to forge a new synthesis, one that recognizes the politics of nonviolent culture and the culture of nonviolent politics. We apply our theoretical framework to two empirical cases, the Indian independence movement and the Landless Workers Movement in Brazil (known as Movimento Sem Terra or MST), and conclude with ideas for further research on political cultures of nonviolent opposition.

This paper aims to address a dilemma raised in the accounting literature on how managers of creative practices can produce and use accounting measurements that support employees’ self-determination to create whilst also building trust in them to work for the interests of the organisation.

Using pragmatic constructivism as a paradigmatic setting, the paper develops a learning method of trust building as a way for organisations to produce and use accounting measurements. Empirical analysis of the European Capital of Culture Aarhus 2017 demonstrates the method in action.

The study displays a learning method of trust building as an effective way for organisations to account for their creative practices without intruding on the creative process of the people involved. The method involves proactive judgement and pragmatic observation of the trustworthiness of the actors’ language games, construction of quality in the conceptual structures of management narratives and measurement models, and learning that narrows the gap between the actors’ proactive judgement and the pragmatic observation of trustworthiness. Through such processes, including principles of truth, dialogical interactions, ongoing reflections and co-authorship, trust can be built in self-determining, creative actors to drive intentional results.

The learning method of trust building extends the literature on trust building and on knowledge processes of performance measurement of actors in creative practices.

This is the first attempt in the accounting literature to develop a learning method of trust building.

Theories of outstanding, historically notable, leadership have traditionally emphasized charisma. Recent research, however, suggests that charisma may represent only one pathway to outstanding leadership. Outstanding leadership may also emerge from ideological and pragmatic leadership. In this article, we examine the conditions influencing the emergence and performance of charismatic, ideological, and pragmatic leaders. It is argued that different conditions operating at the environmental, organizational, group, and individual levels influence the emergence and performance of each of these three types of leaders. Implications for understanding the origins and impact of charismatic, ideological, and pragmatic leaders are discussed.

The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting, by using a number of empirical case vignettes within a single case study organisation.

The study investigates a foreign affiliate of a large multinational organisation involved in an environmentally sensitive industry. Data collection included semi-structured interviews with 26 participants, organisational reports and participation in the organisation’s annual environmental management seminar and a stakeholder engagement meeting.

Four vignettes featuring environmental issues illustrate the complexity of organisational responses. Issue visibility, stakeholder salience and stakeholder interconnectedness influence a company’s action to manage legitimacy. In the short-term, environmental issues which affected salient stakeholders resulted in swift and direct action to protect pragmatic legitimacy, but external reporting did not feature in legitimacy management efforts. Highly visible issues to the public, regulators and the media, however, resulted in direct action together with external reporting to manage wider stakeholder perceptions. External reporting was used superficially, along with a broad suite of communication strategies, to gain legitimacy in the long-term decision about the company’s future in New Zealand.

This paper outlines how episodic encounters to manage strategic legitimacy with salient stakeholders in the short-term are theoretically distinct, but nonetheless linked to continual efforts to maintain institutional legitimacy. Case vignettes highlight how pragmatic legitimacy via dispositional legitimacy can be managed with direct action in the short-term to influence a limited range of salient stakeholders. The way external reporting features in legitimacy management is limited, although this has predominantly been the focus of prior research. Only where an environmental incident damages legitimacy to a larger number of stakeholders is external reporting also used to buttress community support.

The concept of legitimacy is comprehensively applied, linking the strategic and institutional arms of legitimacy and illustrating how episodic actions are taken to manage legitimacy in the short-term with continual efforts to manage legitimacy in the long-term. Stakeholder salience and networks are brought in as novel theoretical extensions to provide a deeper understanding of the interrelationships between these key concepts with a unique case study.

This study aims to examine the actions of corporate social responsibility (CSR) at a national business context that is firmly defined by prolonged financial crisis. It does so by using a critical view on CSR disclosures in an attempt to get to the heart of the real matter of CSR, from both a thematic content and strategic orientation perspective.

This study is based on a sample of 50 firms that operate in the Greek market and belong to the most significant sectors of the national economy. Their CSR disclosures are content-analyzed, providing a body of 836 pragmatic CSR actions.

The key findings of the study denote differences among the examined sectors, with banks and financial services being the most active in terms of CSR actions. Regarding the thematic content, firms choose mainly to implement actions with a societal character, while in terms of strategic orientation, they opt for CSR actions that serve existing cause-related programs without any brand presence. Moreover, profound interest appears for the external business environment, whereas the number of CSR actions with employees’ participation is limited.

The study offers a descriptive account of the actual CSR engagement in Greece amid a prolonged downturn, thus shedding light on the current CSR trends and deficits and helping decision makers embed CSR as an integral part of their business operation.

During adverse economic conditions, this study captures potential discrepancies between the “walk” (doing) and the “talk” (self-reporting) of CSR. In so doing, it contributes to CSR literature by exploring both the “what” and the “how” these actions are implemented.

The purpose of this paper is to evaluate the future prospects of the popular concept known as the learning organization; to trace the influence of philosophical pragmatism on the learning organization and to consider its potential impact on the future; and to emphasize how pragmatic theories have shaped the development of Deming's total quality management approach and Toyota's lean manufacturing system.

The concepts presented are mainly built on a historical analysis of various theories of philosophical pragmatism and organizational management. These theories are contrasted with state‐of‐the‐art practices used in business.

Many organizational learning theories are rooted in philosophical pragmatism, yet these models often only borrow small pieces from a larger, more systemic framework. It is argued here that this truncated use of such principles causes unintended consequences and general ineffectiveness.

The value is to see the evolution of theories of learning organizations in terms of many of the unstated assumptions that serve as a foundation.