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This study aims to investigate the nature of management accounting (MA) change and the institutional pressures driving the change using the context of an emerging economy – Bangladesh.

The study collected data from 20 listed companies in Bangladesh through in-depth interviews. It uses the typology of MA change proposed by Sulaiman and Mitchell (2005) in identifying the nature and extent of MA change executed during the preceding three years. A modified version of Granlund and Lukka’s (1998) model is used to identify and explain the impact of institutional and economic pressures on MA change.

This study finds that MA changes have taken place in the Bangladeshi listed companies in the forms of modification, addition and replacement during the preceding three years. The findings also showed that mimetic and coercive pressures influence the adoption of new MA techniques or changes in the existing MAP. The impact of economic forces (specifically the advancement of operating technology and competition intensity) on MA change is also well evident.

This study focuses on the typology of MA change and the institutional forces affecting the MA change, which have rarely been addressed in the context of an emerging and developing economy.

Variations of human-versus-structure and within-humans at the organizational and the project level are critical in shaping the internal arrangement for effectiveness of project-based organization’s (PBOs) governance. Recent discourse presents governmentality at the organizational level and leadership at the project level as human agency of governance, whereas governance structures to be their counterpart. However, project-level mechanisms of governmentality that can help to understand possible variations among these governance dimensions remained veiled. This study uses institutional theory to explore these internal arrangements accommodated by variations of PBOs governance dimensions at the project level.

The study followed Eisenhardt protocols of multiple case study design using an abductive research approach. Considering the heterogeneity of governance as a phenomenon in literature, boundary conditions were established before theorizing the model of the study to avoid ambiguities and define the research scope. Five PBOs were chosen using theoretical sampling, yielding 70 interviews. Data were analyzed by constant comparison with theory, using replication logic and cross-case analysis.

Findings revealed that project managers perform a buffer function for governmentality at the project level. Identified mechanisms of governmentality at the project level included two downward mechanisms, i.e. communication and informal interactions of governors, and two upward mechanisms of adaptation and reciprocity by project managers and project team members. Cross-analysis for variations among PBOs’ governance at the project level revealed seven arrangements showcasing synergies or contrasts.

The study adds to organizational project management literature by advancing the significance of congruence between humans and structures in project governance. Furthermore, the synchronization of the project manager’s leadership style with the governmentality approach and governance structure of PBOs is of crucial importance at the project level. Findings suggest the same by showcasing synergetic versus contrasting internal arrangements accommodated in varying PBOs governance dimensions. Implications highlight that synergies among PBOs governance dimensions and project manager’s styles can minimize conflicts and inconsistencies in governance implementation, whereas contrasts might trigger them.

This chapter reviews the evidence on the role of physicians in shaping inequalities in access to and utilisation of healthcare. The authors examine three types of physician decisions that can influence inequalities in access and utilisation: location decisions, decisions to work in the public and/or private sector, and decisions or behaviours in the doctor–patient encounter. For each, the authors summarise the issues and empirical evidence on possible policies to help reduce inequalities in access. Future research to reduce inequalities should focus on changes to health systems that influence physician decisions, such as health insurance expansions, the public–private mix and financial incentives, as well as physician training and policies for a more diverse physician workforce.

This paper aims to explore the importance of tailored faculty development for neurodiverse business educators. It focuses on how specialized support can enhance research output, teaching effectiveness and service contributions within the academic community.

This paper’s conceptual approach uses elements of autoethnography to inform and support prior theoretical and empirical work. An explication of how neurodiversity can be integrated into faculty development efforts is presented with emphasis on individualized support systems, empathetic mentorship and customized teaching and research support strategies to leverage often unrecognized abilities.

The research identifies that neuroatypical faculty possess certain strengths such as heightened problem-solving skills and attention to detail, which, when supported, can significantly enrich the academic environment. However, there is a lack of targeted support mechanisms for, and general awareness of, these faculty. The paper proposes modifications to existing faculty development activities, emphasizing general and individualized approaches to better harness the talents of neurodiverse educators.

Implementing the proposed strategies will foster an inclusive educational atmosphere while enhancing academic creativity, innovation and productivity. This approach also aligns with important trends in diversity and inclusion, promoting a more equitable and dynamic academic environment.

This research contributes to the field by extending the discourse on neurodiversity in higher education beyond student-focused initiatives to include faculty development. It provides actionable strategies to create inclusive environments that leverage the cognitive strengths of neurodiverse faculty, a relatively unexplored area in business education.

The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.

We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.

Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.

This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.

In an age of educational reform which incentivises increased digitisation and standardisation, teachers are expected to embrace the rise of ‘new’ tools and pedagogies with limited agency to inform, question or direct what ‘newness’ must be brought into their classrooms. Drawing on my research with English as a Foreign Language (EFL) educators in South Africa and using an ‘excessive entitlement’ lens, I showcase how teachers' lack of agency can result in ‘defensive’ and ‘coercive’ practices in the classroom which are a far cry from the education transformation imagined according to either global and local imaginaries for teaching and learning. If we are interested in an educational revolution, I argue that a fundamental reorientation in education recognising teachers' agency in informing change is necessary. To do so requires theoretically driven intervention methodologies which view the competing demands placed on teachers as entry points to developing their agency and volition to find practices which work for them and their students in the classroom. To that end, I illustrate how Cultural-Historical Activity Theory (CHAT) informed interventions like Change Laboratories could aid in this fundamental repositioning for teachers regarding transformational efforts and their far-reaching potential for educational revolution becoming conscious of and overcoming their feelings of excessive entitlement.

This study aims to investigate the use of voluntary disclosure on mainstream social media platforms to examine strategic responses to the COVID-19 pandemic. It examines the influential factors and institutional pressures organisations faced when making disclosures on social media during the pandemic.

A two-stage qualitative approach was adopted. Stage one used content analysis to examine voluntary disclosures made by international organisations on social media during the emergence of the COVID-19 pandemic. Stage two comprised semi-structured interviews with individuals who were involved in the decision-making process around the social media disclosures.

This study’s findings reveal significant changes in disclosure practices due to COVID-19-related pressures. In addition to the utilisation of social media for signalling conformance with new pandemic-related norms and connecting with stakeholders, the evidence also reveals how organisations made use of strategic responses to COVID-19-related institutional pressures.

The findings reveal how social media was used as a means of timely voluntary disclosure during the examined crisis. The findings can inform the development of organisational guidelines and policies for the use of social media as a disclosure medium.

This study reveals how organisations used voluntary disclosure on social media as a strategic response to institutional pressures and the COVID-19 pandemic; this context is under-researched. The study also extends the application of the strategic response framework regarding voluntary disclosure via social media.