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Why has responsible management been so difficult and why is the chorus of stakeholders demanding responsibility getting louder? We argue that management has been framed within the structural confines of corporate governance. Corporate governance in turn has been developed within the frame of agency theory (Blair, 1995; Eisenhardt, 1989). Agency theory in turn is based on ontological assumptions that do not provide for responsible actions on behalf of management (Jensen, 2001; Jensen & Meckling, 1976; Jensen & Meckling, 1994). As such, we argue that managers need to be aware of the paradigmatic frame of the dominant economistic ontology and learn to transcend it in order to become truly response-able.

The purpose of this paper is to investigate the relationship of values with individual economic behaviour, identifies the correlation between personality values that are conditioned upon the culture, and evaluations of economic behaviour situations on the example of Russian culture.

This study involved 222 people of Russian nationality, young entrepreneurs employed in the commercial field, developing their own business. The following methods were used in the study: the methodology for measuring the values of an individual and cultural level; Melbourne Decision Making Questionnaire, a scenario methodology for economic behaviour, which is a short behavioural scenario (model of behaviour), taken from real life. The statistical processing of experimental data was carried out using the IBM SPSS Statistics Version 21 software package.

The values with correlated progressive and regressive economic forms of behaviour were identified for modern Russian society. The correlation of factors with progressive and regressive economic behaviour was also identified.

The practical significance of the study lies in the possibility of applying the results obtained not only in the system of economic education but also in programs to support the business activity of young entrepreneurs.

The value of this study is determined by the fact that it can be placed in a broader context of research into the relationship between the levels of human consciousness and his behaviour.

The purpose of this study is to shed light on how accounting, which has been recognised as a contributor to the modernity problem, has been influenced by secular anthropology, which hinges on the concept of “self”. Based on Akbar S. Ahmed’s concept of Islamic Anthropology, Islamic Accounting Anthropology (IAA) is proposed as an answer to shift the accounting paradigm.

A case study in Indonesia was conducted by studying the development of the nation’s Shariah accounting from the perspective of diffusionism as an approach to anthropology. Following the constructivist tradition, IAA, which rejects the Social Darwinism notion of the superiority of the West over the East as the basis of the evolution of civilisation, is used as tool to realise Islamic norms through synchronic-diachronic study, constructing an accounting concept and invoking accounting transformation through accounting education.

This study finds that accounting has been greatly affected by secular Western culture through education and educators as agents that find their legitimation in country policies. Standard setters have also taken the same stance by siding with the capital market. By proposing IAA, it is hoped that Islam will replace the concept of “self-interest” as the faith of accounting and promote welfare for the ummah.

The problem of modernisation lies in the newfound faith of self-interest. In accounting, self-interest is ingrained in accounting theories such as Positive Accounting Theory, Entity Theory and Agency Theory, and thus accounting has become a tool to support neoliberal society. IAA will help produce accounting that is rooted in local wisdom and necessity yet very much embedded in Islamic values.

IAA suggests that accounting education must be geared towards anthropology detached from the Orientalism-secularism concept. This shift can be accomplished by integrating IAA into the accounting education curriculum.

Based on IAA, accounting practices can be designed under the guidance of the Quran and result using a synchronic-diachronic approach. By changing the ontological view through accounting education, accounting can drive societal consciousness towards the welfare of society instead of self-happiness.

Islamic accounting and anthropology are two subjects that are rarely discussed concurrently.

Since the late 1970s, research in accounting has been colonized by positive accounting theory (PAT) despite strong claims that it is fundamentally flawed in terms of epistemology and methodology. This paper aims to offer new insights to PAT by critically examining its basic tenets.

The paper subjects the language of the Rochester School to a deconstruction that is a transformational reading. This uncovers rhetorical operations and unveils hidden associations with other texts and ideas.

A new interpretation of the Rochester School discourse is provided. To afford scientific credibility to deregulation within the accounting field, Watts and Zimmerman used supplements and missing links to enhance the authority of PAT. They placed supplements inside their texts to provide a misleading image of PAT. These supplements rest on von Hayek's long‐term shaping blueprint to defeat apostles of the welfare state. Yet, to set PAT apart from normative theories that Watts and Zimmerman claimed were contaminated by value judgments, they made no reference in their text to the tight links between the Rochester School and the libertarian project initiated by von Hayek.

Any reading of PAT cannot present the infinite play of meaning that is possible within a text. Deconstruction involves a commitment to on‐going, eternal questioning.

The paper provides evidence of the relation between PAT and the neoliberal (libertarian) project of von Hayek. PAT is viewed as part of the institutional infrastructure and ideological apparatus that legitimates the hegemony of markets.

Cloud computing services gained huge attention in recent years and many organizations started moving their business data traditional server to the cloud storage providers. However, increased data storage introduces challenges like inefficient usage of resources in the cloud storage, in order to meet the demands of users and maintain the service level agreement with the clients, the cloud server has to allocate the physical machine to the virtual machines as requested, but the random resource allocations procedures lead to inefficient utilization of resources.

This thesis focuses on resource allocation for reasonable utilization of resources. The overall framework comprises of cloudlets, broker, cloud information system, virtual machines, virtual machine manager, and data center. Existing first fit and best fit algorithms consider the minimization of the number of bins but do not consider leftover bins.

The proposed algorithm effectively utilizes the resources compared to first, best and worst fit algorithms. The effect of this utilization efficiency can be seen in metrics where central processing unit (CPU), bandwidth (BW), random access memory (RAM) and power consumption outperformed very well than other algorithms by saving 15 kHz of CPU, 92.6kbps of BW, 6GB of RAM and saved 3kW of power compared to first and best fit algorithms.

The proposed multi-objective bin packing algorithm is better for packing VMs on physical servers in order to better utilize different parameters such as memory availability, CPU speed, power and bandwidth availability in the physical machine.

This study aims to analyze the skills and competencies required of corporate social responsibility (CSR) managers through best case practice in Thailand. It attempts to define and identify how large companies use such attributes with regard to knowledge, attitudes, and practical skills. It also examines the organizational competency framework of strategy for integrating CSR and its associated skills into mainstream business.

As a qualitative study, the methodology used for collecting data consisted of both open‐ended and focused interviews with managers, and consultations with staff who implement CSR in these large companies. Secondary data from annual reports, sustainability reports and CSR reports were also analyzed.

The interviews indicated that specific skills and competencies were needed for managing CSR, but these varied, and a competency framework for Thai corporations was developed.

The interviews were limited to only the CSR managers. Thus, the generalization of the findings to other industries should be done with caution.

A CSR competency framework for managers is provided, which can supply CSR skills and competencies model for other managers and practitioners.

The paper has value in that it provides an analysis of the CSR skills and competencies of the leading corporations in Thailand.

The purpose of this paper is to provide an analysis of the changes that have occurred in Quality Management to demonstrate that a generational change has occurred. It then seeks to establish a firm theoretical basis for the identified change.

The paper is an analysis and critique of the quality management, stakeholder and management literature and is undertaken to identify emergent trends and themes. By questioning the basic assumptions underpinning the literature these trends and themes have been re‐conceptualised into a model that the authors believe helps with interpretation and explanation.

The findings in this paper are that the notion of quality, which has been around for more than a century, appears to be moving into a new phase. Having commenced as an object‐oriented measurement and control device focusing on the quality of the output (of either a product or service), it has experienced a profound expansion and reorientation to now encompass the overall management of the organisation (TQM). This paper suggests that society is now entering a third generation where notions of transparency, accountability and (social) responsibility are blending into the body of knowledge regarding quality management.

The paper elaborates this idea further by exploring the way in which organisations engage with the broader society in which they operate. It also seeks to develop a theoretical understanding of that growing engagement. In doing this it uses the notion of transactivity, which underpins the connections between the organisation and its societal and business context. More importantly, it demonstrates how this notion provides a link between the changing concept of quality management and the increasingly significant notion of stakeholders. It finally aims to demonstrate that a transformed concept of quality management is emerging in which society plays a quintessential part.

The paper provides a perspective on the quality movement that will help people to identify that the many disparate individual developments in the field are in fact part of a wider, fundamental change that has major implications and consequences.