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The purpose of this study is to examine the effects of fairness on relationship quality and re-contract intention in the foodservice franchise industry and this paper intends to delineate the implications of enhancing the mutual relationship between the franchisor and the franchisee in the future domestic foodservice franchise system.

To prevent the lack of reliability and to pursue the internal consistency of the measurement model, this study adopted SPSS (Ver.20.0) and derived Cronbach’s alpha. Additionally, this study conducted a confirmatory factor analysis by using AMOS (Ver.20.0) program to assess the unidimensionality of measurements. Finally, structural equation modeling was used to test the hypothesized research framework.

The results showed that distributive fairness and informational fairness increase the relationship quality, which franchisees perceive under the franchise system. Among the relationship quality factor, only the trust has a considerable impact on the (performance) re-contract intention. The effect of fairness on relationship quality does not show a statistically considerable difference between the two groups (global franchise vs domestic franchise). However, in terms of a global franchise, distributive fairness has a significant impact on relationship quality, whereas domestic franchise, distributive fairness directly affects performance (re-contract intention).

This study provides readers with an effect of fairness in the franchise system. Results obtained in this study are useful for understanding the fairness and relationship quality in the franchise system.

Recently, as the foodservice franchise market is experiencing significant growth, government and franchise-related agencies are making considerable effort to improve the relationship between the franchisor and the franchisee and to offer a better system and policy concerning the protection of consumers. Government and franchise agencies should develop an adequate policy to improve the relationship between the franchisor and the franchisee by breaking away from the imprudent support.

This study investigates whether fairness in the franchise system has a significant effect on the relationship quality and the performance (re-contract intention) and provides implication about the mutual growth between franchisor and franchisee to the potential food service franchise in Korea.

The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity.

The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity.

Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account.

Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them.

A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns.

This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

Describes research into managers′ experiences of significant organizational change attempts. The research project was aimed at developing frameworks which: describe, illuminate and enable a better understanding of managers′ journeys through organizational change; serve as a template for bringing together the very diverse and fragmented literature relating to individuals experiencing change; highlight issues and pointers for the design and facilitation of effective organizational change initiatives. The first part describes the context, spirit, intentions, sample and methodology of the research. Also, reviews a broad range of literature which can inform our understanding of individuals in change. Propounds the need to open up the “real world” of organizational change, as perceived and experienced by managers, rather than any “ideal” view of how that world is desired or supposed to be. Presents and discusses research findings on the sensed and initiating “primary” triggers for change‐that is, the formal and communicated organizational change objectives; and the perceived and felt “secondary” triggers for change‐that is, the issues raised by, and the implications of, the organizational changes for individual managers. The second part presents a framework depicting the phases and components of managers′ journeys through organizational change. On the framework, the experience of managers can be located, in terms of their thoughts, feelings and behaviours, as the processes of change unfold. While each manager′s journey was found to be unique, the framework proved to be ubiquitous in enabling the mapping of all the managers′ journeys, and it also accommodates literature on phenomena as diverse as learning, personal transition, catastrophe and survival, trauma and stress, loss and “death”, and worry and grief. The findings emphasize the profoundness and deeply felt emotionality of many managers′ experiencing of change in organizations. Finally, identifies the outcomes of managers′ journeys through significant attempts at organizational change. Also presents the reported helping and hindering factors to those journeys. Implications of these findings are pursued, particularly in terms of the leadership and development roles and behaviours required, if the organization and its management are to move beyond simply requiring change towards actively facilitating its achievement.

The announcement in February 1997, that scientists at the Roslin Institute, Edinburgh and at PPL Therapeutics had successfully cloned a sheep from another adult sheep raised many interesting questions. Ignoring the hotly debated and important ethical issues, this note explores the potential consequences of this breakthrough for vertical co‐ordination in meat supply chains. By reducing the biological variation inherent in animal production, cloning technology could allow the final quality of meat products to be linked more closely to managerial ability. It may result in closer contractual relationships between farmers, processors and retailers. This would bring with it, however, the problems of asset specificity and increased risks of opportunism for farmers if they invest in livestock with a specific genetic code for a single buyer. The purpose of this short paper is to raise interesting questions which bear further investigation rather than to offer definitive answers to these questions.

The paper aims to describe an evaluation study of advanced leadership programmes run for clinical leaders in the National Health Service (NHS) in England.

This was a limited, post‐hoc study, strongly influenced by a “moving target” problem, which collected and analysed reaction and learning‐level data through e‐mail questionnaires, document analysis and semi‐structured interviews.

Significant underlying unchecked assumptions in relation to the programmes were made and were never realised in practice. There were split funding arrangements and lack of clarity over the purpose of the programmes. While there were organisational and individual benefits achieved the programmes only partly met their original objectives.

The post‐hoc nature of the research study was a major limitation, together with the “bespoke” nature of programme delivery, This meant that the findings of the study were broad and general, rather than specific to each individual programme. Future evaluation studies would need to be planned with the programme design, rather than as an afterthought.

Robust project management arrangements are necessary for steering purposes in such complex leadership development programmes. A continuing diagnostic orientation is needed on the part of the programme provider. Programme titles matter – and create expectations. The contractual model potentially creates tensions between client(s) and provider.

Few evaluation studies of clinical leadership programmes have been conducted and reported. The case study offers a rich source of shared learning with regard to the complexity and challenges in this sphere.

The process of public sector reform in the United Kingdom continues to provoke debate. Even among advocates of the reform process there is a concern that improvements in public service provision have not been as marked as originally intended, and that the process has produced a variety of unintended consequences. The purpose of this paper is to explore possible explanations for these unintended consequences, and discuss possible practical solutions for policy makers and service commissioners.

In this conceptual paper focus is in particular upon attempting to explain managerial behaviour from insights offered by two well‐established managerial theories – stakeholder theory and resource dependency theory. Insights from these theories are used to explain the possible causes of the unintended consequences of the reform process. The discussion is illustrated and set in context by reference to a continuum of service delivery modes from monopoly provision through to full competition.

Theory suggests that managers inevitably prioritise the interests of what they identify as their key stakeholders, and particularly those providing critical resources. In the case of public services this means that the interests of government, as the commissioner and funder of services, are prioritised rather than the end‐users of services. Examples of how this distorts the objectives of government are highlighted. It is argued that understanding this aspect of managerial decision‐making and stakeholder prioritising opens up the potential to resolve the problem.

This is the first paper to address the question of managerial behaviour from these theoretical perspectives in the area of the public sector reform process.

This paper aims to explore social enterprise accountability with respect to their dual social and financial objectives. Drawing on theories of accountability, stakeholders and institutional logics, this paper examines to whom and how social enterprises are accountable, focusing on the potential differences in accountability where social enterprises have a dominant versus a diversified commercial customer base.

Case studies on four work integrated social enterprises are analysed. Primary data include interviews with general managers of each social enterprise. Secondary data include social media, websites and internal and external reports.

Findings reveal accountability is largely influenced by dominant stakeholders (dominant commercial customers and parent organisations). Further, a connection between to whom and how social enterprises are accountable was noted, with formal accountability directed to the main stakeholders of the social enterprises, while less formal types of accountability were directed to less powerful stakeholders.

The integrated nature of the social enterprises facilitated complementarity rather than conflict among their commercial and social logics. While formal accountability was directed to those with power, expectations of these stakeholders ensured social and commercial logics were balanced, highlighting the importance of powerful stakeholders supporting both logics for social enterprises to effectively manage their hybridity. Conclusions consider the importance of social enterprises’ reporting practices.

This paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in almost diametrically different ways, yet most papers assume that the meaning of the term is self-evident. We build on recent reviews of the notion of performativity and explicate the implicit tensions in the accounting literature, discovering a need to clarify how the accounting literature has explored the processes – how accounting becomes performative – and effects – what is performed – of accounting performativity. The paper develops suggestions for future theoretical and empirical research.

The authors have searched in six leading accounting journals (Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Management Accounting Research, Critical Perspectives on Accounting and Qualitative Research in Accounting and Management) for the terms “performativity” and/or “performative” and/or “performable”. This yielded 289 results from which we distilled a core sample of 92 papers which substantially draw on the concept and explicate their use of the term.

The authors find that the accounting literature has paid almost equal attention to the conforming and amplifying effects of performativity but has mostly explored how conditions of performativity are built. Less attention has been paid to how accounting generates multiple worlds and how differences in these worlds are coordinated by accounting. Building institutions and searching for accounting incompleteness have been developed as the two main processes where accounting is made performative.

The paper develops avenues for future research, highlighting the potential for a deeper understanding of how the notion of performativity can be used. We do not advocate homogenizing the literature, instead exploring its fruitful tensions to discover a renewed interest in how accounting is constitutive of existing and/or new worlds. We illustrate this potential by reflecting on the debates about accounting incompleteness and the boundaries of accounting. The authors also suggest the potentials for concepts of performativity in studying emerging phenomena such as big data and sustainability and revisiting the ethics of using accounting as a social and organizational practice.

The literature review explicates differences in the use of the term performativity, which usually remain implicit in the literature. The study develops a framework that attends to both the processes – problematizing the conditions for performativity or not – and effects – conforming and amplifying – of performativity accounting studies have drawn upon, which clarifies how the accounting literature has mobilized the notion of performativity and the contributions the accounting literature has added. Further, the authors extend Vosselman’s (2022) review both in scope and nuance.

This article discusses the work of the Subscriber Network. The network is open to providers of services for people with learning disabilities in the East Kent area of England and is part of the University Affiliated Programme (UAP) established jointly by the Tizard Centre and East Kent Health Authority. The network's role within the overall UAP is to disseminate information on best practice to as wide a group of service providers as possible. The article discusses the way that this is done and the response of service providers to the network at the end of its first year. The results of a member satisfaction survey are presented, demonstrating positive views on the usefulness of network membership among those taking part.