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The globalisation of markets, emerging concepts of sustainable development, and circular economy have defined the boundaries within which organisations must compete and address the needs of key stakeholders. As circumstances change, boundaries are often replaced by the relationships between companies and the communities they serve. Consequently, strategy has become a central aspect of sustainable leadership and the foundation for implementing strategic management in a dynamic system of relationships. Every company is born and grows within social and economic ecosystems. Drawing on the metaphor of biology, ecosystems are described as dynamic interconnections among various elements that influence and foster entrepreneurship. Interconnections between players (such as marketplaces, organisations, governments, and universities) create a flow of expertise, abilities, knowledge, experience, and tangible resources. Economic and social ecosystems involve various actors and components that continuously coexist and interact, leading to the creation of numerous mutual relationships. Consequently, it is crucial for managers to gain a comprehensive understanding of the internal and external environments. Various decision-making tools and strategies can be used to achieve this goal. These tools were developed to assist managers, researchers, and consultants in making informed decisions under complex scenarios. This chapter presents several decision-making strategies and tools, including the Boston Consulting Group (BCG) matrix, General Electric (GE) matrix, Balanced Scorecard (BSC), PEST, PESTEL analysis, and SWOT analysis.

This chapter presents a theoretical argument that looking at how some grand matters of politics are simplified for practical use on the street is necessary to adequately understand how ordinary Serbs and Croats (and to a limited extent, Muslims) were transformed into enemies of their neighbors, workmates, and covillagers in the havoc wrought in Bosnia-Herzegovina between 1992 and 1995. Locals’ shifting attitudes toward consanguinal identity, expressions of greeting, and dressing patterns are found to be examples of everyday practices through which perceived differences in civilization, competitive ideas of statehood, and macroconstructions of group identity produce ethnic conflict. A broad conclusion is that attention to localized manifestations of the macropolitical will yield more comprehensive understanding in analyses of ethnic conflict.

Both the ideals of the European Union (EU) and the EU's recent political difficulties have attracted comparison with the Habsburg empire. In recent years, some of those making comparison have turned to the Austrian Jewish novelists, Stefan Zweig and Joseph Roth, who were crucial to the imaginative emergence of the Habsburg Myth. This paper analyses their writings and those of Robert Musil and Gregor von Rezzori in relation to the Habsburg Myth as a story about European unity, about Austria-Hungary as a supranational polity and about Austria-Hungary's self-proclaimed providential purpose in European affairs. It explores the dissonance between the Habsburg Myth and the EU's territorial composition and argues that the Habsburg Myth is, nonetheless, revealing about the EU's internal hierarchies and its geopolitical difficulties in relation to Russia.

This paper chronicles the evolution of the academic debate regarding diversity in management accounting research and discusses its impact on the current state of management accounting research.

We review the stream of literature over the last 40-plus years that discusses diversity in management accounting.

Anthony’s 1972 paper in Sloan Management Review makes a call to academics to adjust the trajectory of management accounting research. Our review of the literature reveals that early responses in the 1980s and 1990s to Anthony’s call primarily came from U.S. academics who suggest a broader theoretical approach and more work in the field. After 2000, non-U.S. authors and non-U.S. journals take up the call for diversity and shift the discussion to the more fundamental topic of validating and accepting various research paradigms. The U.S. academic environment fosters a narrow yet important view of management account research. To balance the U.S. view, non-U.S. academics have the liberty of using diverse theories, paradigms, and methods.

The results of the study indicate that the challenge to moving management accounting research forward is for diverse research approaches to be valued and published in top accounting journals that tend to be U.S. based.

Adapting to external and internal transformations is a difficult task that managers and scholars must face while attempting to keep their organisations alive and well-established. This chapter explores the various decision-making tools that can assist practitioners and scholars to improve their understanding of the external scenario to determine the contemporary appropriateness of these approaches for analysing the environment and their implications for various types of organisations. The chapter investigates the barriers and drivers of these methods and proposes existing alternative paradigms created by academics and practitioners to analyse and comprehend the context. It demonstrates how these decision-making tools can be implemented by providing examples and case studies.

I discuss the case of Hassan Almrei, one of the five Arab men detained as suspects who have the potential to engage in terrorism. Hassan Almrei's detention arises out of a section of the Immigration and Refugee Protection Act of Canada that authorizes security certificates. A security certificate permits the detention and expulsion of non-citizens who are considered to be a threat to national security. Detainees have no opportunity to be heard before a certificate is issued and a designated judge of the Federal Court reviews most of the government's case against the detainee in a secret hearing at which neither the detainee nor his counsel is present. The detainee receives only a summary of the evidence against him. I discuss this legal situation as a state of exception that is part of a legal structure in which non-citizens have fewer rights than do citizens. Two conceptual tools shape my understanding of security certificates and their use in the “war on terror”: race thinking and the state of exception. The five detainees are more than simply victims of racial profiling. Their Arab origins, and the life history that mostly Arab Muslim men have had, operate to mark them as individuals likely to commit terrorist acts, people whose propensity for violence is indicated by their origins. When race thinking, the belief in the division of humanity into those prone to violence and those who are not according to racial descent, is accompanied by the idea that there must be two different, hierarchical legal regimes for each, and when we begin to grow accustomed to places without law and to people to whom the rule of law does not apply, we enter the terrifying world of the colonies and the concentration camp. This article examines how a space where law is suspended operates in the “war on terror” and it attends to the work that ideas about race do in the environment of the exception.

This chapter considers the commitment of gender equality at universities and how it is expressed and measured via a gender equality scorecard. The Gender Equality Scorecard is seen as an accountability measure that seeks to build awareness of the magnitude of the problem (if it exists), interpret the meaning of the (in)equities, and move to action. It is regarded as a supportive mechanism to the development and implementation of a Gender Policy as articulated in The UWI Strategic Plan, 2012–2017. The development of a Scorecard is also seen as an example of collaborative governance in action that fosters engagement, commitment, and action across an institution. The proposed model draws upon the experiences of the Gender Equity Scorecards used by international development agencies and other higher educational institutions. The chapter proposes a framework and methodology using staff and student data from The University of the West Indies for the period 1990–1991 to 2011–2012 to build a Gender Scorecard. Finally, the Scorecard is seen as a tool to track performance related to the creation and enhancement of relevant structures and processes to institutionalize gender equality into the functions, operations, and governance of institutions.

Many studies, motivated by concerns for activity-based costing (ABC) implementation efforts being less than successful, have suggested that the lack of success in this area stems more from behavioral, as opposed to technical, factors. This concern for the behavioral aspects of systems implementation has also emerged from much of the more general information systems research examining determinants of implementation success. Accordingly, the purpose of this study is to determine if a popular process theory of motivation, expectancy theory, would be useful in explaining the motivation of managers to incorporate ABC information into their job. Data obtained from two experiments employing a judgment modeling methodology support the relevance of both the valence and force models of expectancy theory in this context. Further, the judgments provided by the subject managers suggest they perceive improved product cost accuracy as the most beneficial outcome of ABC use, followed by an equivalent appreciation for both an enhanced ability to communicate the underlying economics of the firm and to identify non-value-added activities. Additionally, subject managers exhibited a greater concern for the possibility that obtaining the data to maintain the ABC system would be difficult and costly than they did for concerns that the ABC information would increase the level of complexity of the information that they use.