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This paper aims to offer empirical evidence about the effect of the interaction between the audit committee and the internal audit function (IAF) on the moral courage of the chief audit executive (CAE).

A mixed approach was followed. In the first stage, questionnaires were sent to CAEs of 60 listed, financial and non-financial Tunisian companies. To enhance the depth of the analysis, in the second stage, semi-directed interviews with 22 CAEs from listed financial and non-financial Tunisian companies were performed.

This paper found that the existence of private access to the audit committee has a positive effect on the moral courage of the CAE. The number of meetings between the audit committee and the CAE, the examination of internal audit programmes and results together with the contribution of the audit committee to the appointment and dismissal of the CAE do not show a significant link with the moral courage of the CAE. It also found an insignificant relationship between the audit committee’s examination of interaction between management and the IAF and the moral courage of the CAE.

To the best of the authors' knowledge, this paper fills one of the major research gaps in the auditing literature by demonstrating the critical role of audit committee–internal audit interaction in promoting the CAE’s moral courage to behave ethically.

Although the term “trigger event” is commonly accepted and frequently mentioned by many disciplines in conjunction with sensemaking, research attention on the trigger event construct is sorely lacking. We chose to examine this construct within a specific setting that global leaders have to master – the intercultural context. After reviewing the relevant literature, we created an original model of trigger events and sensemaking in the intercultural context, which is accompanied by propositions that determine the likelihood of an event rising to the level of a trigger. It is our hope that this theoretical model will lead to a better understanding of how trigger events function in general. The chapter contributes to a greater understanding of the cognitive element of global leadership effectiveness. Finally, the model has practical implications for intercultural and global leadership training and executive coaching.

Managerial cognition is a fundamental area informing all sub-fields in strategy, and therefore, a systematic review of the methodological choices of premier strategy publications aids cognition researchers in choosing methods. However, past studies have given little attention to the methods recently published in premier journals. This chapter both illustrates a common cognitive method – content analysis – and uses it to analyze the methodological content of 573 publications from two prominent management journals. Our findings provide cognition scholars with useful information about current methodological standards. Our findings also will help students choose methods courses and will spark a healthy debate about methodological expectations.

Jürgen Habermas is one of the most important authors in contemporary philosophy. In this chapter, we analyse his contribution to the philosophical debate on universalism and relativism and consider its implications for organization studies and organizations operating in an intercultural environment. We briefly describe the critique of a universal concept of reason that has been forwarded by sceptical and postmodern philosophers. As a response to this critique, we outline the contribution of discourse ethics and analyse the theories of Jürgen Habermas and his colleague Karl-Otto Apel. We explore the justification of discourse ethics and point out some problems in its argumentative logic. In the light of this critique, we outline some characteristics of an intercultural ethics that is based on constructivist philosophy and point to some encouraging prospects on the consolidation of the debate between relativistic and universalistic philosophers.

Herbert Simon introduced the term “docility” to define the tendency of human beings to get information from social channels. In this paper, we enrich this first definition with distributed cognition based arguments, and suggest that docile individuals modify the information they get, before passing it on to others. We present a simulation model of docile and non-docile individuals in organizations, where different docility attitudes (behaviors) are considered. In standard conditions, findings suggest that the above-average docile individuals remain below 20% of the number of workers in a given organization. This way, we outline potentials and limits of this intriguing concept.

This paper aims to better understand why neoliberal governance is so resilient to the crises that frequently affect all or part of the economy.

The argument of this paper relies on a macroanalysis of discourses surrounding the Global Financial Crisis.

Drawing on Girard and Foucault’s work, this paper argues that the resilience of neoliberalism partly ensues from the proclivity of this mode of governing to foster, for reasons that this paper seeks to highlight, spontaneous and widespread processes of scapegoating in times of turmoil. As a consequence of these processes, crises often are collectively construed as resulting from frauds: the blame is focused on specific actors whose lack of morality is denounced, and this individualizing line of interpretation protects the regime from systemic questioning.

Particular actors, rather than the system itself, are made accountable when things go wrong. Consequences are paramount. Today’s political economy is characterized with a proclivity toward social reproduction. While substantive change is possible in theory, considerable challenges are involved in practice in overcoming the dominance of neoliberalism in society.

Although Girard’s work has exerted significant influence over a number of disciplines in the social sciences, his ideas have not yet been widely used in governance and accountability-related research. Anthropological theorizations – such as those proposed by Girard – are valuable in providing us with a sense of how power develops in the economy.

The premise for this volume is that there is “a need to develop a Handbook that takes scholars and practitioners through the paradigm change going on in the field of management and organizational inquiry.” In their invitation to contributors, the editors suggested we should comment on this transition and inform readers of theoretical and philosophical changes that have occurred in recent times. In this chapter, we attempt to do this by revisiting the influential concept of paradigm from the philosophy of science (Kuhn, 1962, 1970) and explore its relation to recent contributions to postmodern social theory in organizational analysis. In particular, the influential paradigm model of Burrell and Morgan (1979) is revisited through meta-theoretical analysis of the major intellectual movement to emerge in organization theory in recent decades, post-structuralism and more broadly postmodernism. Proposing a retrospective paradigm for this movement we suggest that its research can be characterized as ontologically relativist, epistemologically relationist, and methodologically reflexive; this also represents research that can be termed deconstructionist in its view of human nature. Consequently we demonstrate not only that organizational knowledge stands on meta-theoretical grounds, but also how recent intellectual developments rest on a qualitatively different set of meta-theoretical assumptions than established traditions of agency and structure.