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Drawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and to illustrate its potential for studying the situated nature of management accounting practices. The extended framework distinguishes field-level institutions (which the authors term broader institutions) and institutions within the organisation (which the authors term local institutions). To extend the B&S framework the authors draw on recent debates in institutional theory, both new institutional sociology, where the focus is now on the institutional logics perspective, and old institutional economics, where there has been debate about the relationship between institutions and actions.

While the B&S framework focussed on institutions within the organisation, the extended framework explicitly recognises institutions which extend beyond the boundaries of the organisation. It also recognises the way in which rationality and deliberation are related to human agency, as well as the power of specific individuals and/or groups to impose new rules. To illustrate the usefulness of the extended framework the research note draws on a recent study of performance measurement in the Accounting and Finance Groups of the Universities of Groningen and Manchester.

It is argued that local institutions within the organisation combine with the broader institutions to shape the forms of situated rationality which are applied by individuals and groups within the organisation. Different groups within an organisation (e.g. engineers and accountants) can have different forms of situated rationality, and contradictions in these forms of rationality can be a source of institutional change or resistance to change within the organisation, and can explain why accounting changes can by implemented in different ways in different organisations and also in different parts of the same organisation.

The extended framework will be useful for studying: (1) how situated rationalities evolve within an organisation, more specifically how they are shaped by both local and broader institutions; and (2) how prevailing situated rationalities shape the responses to accounting change.

The purpose of this paper is to evaluate the usefulness of situated learning in business education.

Illustrative case study.

The increasingly popular situated learning approach holds some possible solutions to the emerging crisis of business schools' educational models. The key challenge in our view is to develop an area where action‐oriented learning can take place – and take place in a form that resembles the key idea of situated learning – that learners must become involved in a knowledge‐production process.

Situated approaches to learning, such as communities of practice (CoP), are not directly transferable to business schools' curricular teaching without considering the power relations and structural characteristics of the actors potentially constituting the CoP in which learning is to unfold.

This paper addresses the issue of power relations and structural characteristics and shows through an illustrative case study, how situated learning principles may be practiced in order to become part of the pedagogical models in business schools. In doing so, the links between lecturers, students, and managers can be strengthened.

The purpose of this paper is to contribute towards understanding how entrepreneurial learning might be understood as being socially situated, embedded in everyday practice in the context of family business. The study is framed by three main principles drawn from situated learning theory. First, the family and the business are examined as overlapping communities of practice, as sites of practice‐based knowledge. Second, the concept of legitimate peripheral participation is explored in relation to members of the family business. Finally, how practice is both reproduced and transformed over time is examined in the context of two generations' participation in a family business.

The paper draws on an empirical study of two generations from five families, the founders of a business and their successors. The interview approach adopted phenomenological techniques. A thematic analysis identified conceptual frameworks to make sense of the data in a “quasi grounded” approach. Finally, the three main principles introduced from situated learning theory – communities of practice, legitimate peripheral participation, and cycles of reproduction and transformation provided a conceptual framework to analyse the empirical material.

This is an interpretive, qualitative study based on a small sample of families based in the North West of England. The findings are not intended to be generalised to a population, but to offer empirical insights that extend theoretical frameworks in order to better understand the entrepreneurial phenomenon.

The experience of the second generation both in the family business and in overlapping contexts of learning‐in‐practice brings innovation and change as well as continuity. The study also suggests that the complex process of succession might be informed by the understanding of the importance of the nature and extent of participation in the family business over time.

This paper introduces conceptual frameworks that capture the social complexity of intergenerational entrepreneurial learning and contributes an empirical illustration of situated learning theory within the context of family business. The situated learning perspective contrasts with much of the existing entrepreneurial learning literature, which has tended to focus on “the entrepreneur” and individual learning processes. This study demonstrates that applying a learning lens brings theoretical insights to the study of family business.

Affect is relevant for organization studies mainly for its potential to reveal the intensities and forces of everyday organizational experiences that may pass unnoticed or pass in silence because they have been discarded from the orthodoxy of doing research “as usual.” The paper is constructed around two questions: what does affect “do” in a situated practice, and what does the study of affect contribute to practice-based studies. This paper aims to discuss these issues.

The authors chose a situated practice – interviewing – focusing on the dynamic character of the intra-actions among its heterogeneous elements. What happens to us, as persons and researchers, when we put ourselves inside the practices we study? The authors tracked the sociomaterial traces left by affect in the transcript of the interviews, in the sounds of the voices, in the body of the interviewers, and in the collective memories, separating and mixing them like in a mixing console.

The reconstruction, in a non-representational text, of two episodes related to a work accident makes visible and communicable how affect circulates within a situated practice, and how it stiches all the practice elements together. The two episodes point to different aspects of the agency of affect: the first performs the resonance of boundaryless bodies, and the second performs the transformative power of affect in changing a situation.

The turn to affect and the turn to practice have in a common interest in the body, and together they contribute to re-opening the discussion on embodiment, embodied knowledge, and epistemic practices. Moreover, we suggest an inventive methodology for studying and writing affect in organization studies.

This paper seeks to provoke thoughts around the possibility of using the lever of practices and situated knowledge to trigger organisational change and to redesign it with the involvement of the whole organisation.

The paper presents connections between a psychosociological approach and a practice‐based approach. The use of ethnomethodology is offered as a way to detect situated practice and meaning at works.

This contribution underlines how change and learning in organisations can find support in investing in local knowledge and in detecting and reflecting around the living practices of daily activities. Knowing in practice requires the involvement and continuous work of connecting among individuals, groups, organisations and institutions in situated contexts. The paper shows how strategic a process this is, presenting a way to work on situated data.

The paper represents a way to work on organisational change grounded on action research.

The paper combines a psychological perspective within the field of practice‐based studies and sustains a specific ethnographic method to create organisational areas of reflexivity.

This paper explores how actors engage in the situated learning of resource integration (RI) within value cocreation practices (VCPs). VCPs are collectively shared and organized routine activities that actors perform to cocreate value.

This paper draws on a qualitative study of how successful music actors engage in VCPs and learn RI. Interviews and observations were used to collect data that were analyzed by drawing on the Gioia methodology.

The findings illuminate the types of VCPs actors engage in to learn RI, the ways in which actors learn RI by engaging in VCPs, and how social contexts condition actors' learning of RI.

This paper offers a framework for understanding actors' situated learning of RI by engaging in VCPs. It illuminates the VCPs that actors engage in to learn RI, how actors advance from peripheral to core participation through their learning, the ways in which actors learn RI by engaging in VCPs, and how social contexts condition actors' situated learning of RI. Implications for the scarce prior research on how actors learn RI are presented.

To contribute to innovative solutions and sustainable growth, managers and policymakers need to offer actors opportunities to learn and make space for actors with competencies that may be important and needed in future VCPs.

In focusing on how actors learn RI by engaging in VCPs, this study draws on theories of communities of practices and situated learning, as well as practice theoretical service research.

This study presents a situated and context-bound model of electronic media reports by exploring their detailed information practices within the workplace actions. It further investigates the information sources they usually consult for news or story-making process and barriers that hinder them to acquire required information.

The data were collected through semistructured, face-to-face interviews of electronic media reporters from the top news channels of Pakistan. These reporters had international exposure while having 7–20 years of work experience with different news channels.

In relation to information practices, the model also highlights the seven steps involved in news-making process of electronic media. Initially inspired from Mckenzie's (2003) model of information practice, which was developed within the everyday life context, this model attempts to see the information practices of electronic media reporters situated at their workplaces and might be seen as an extension of previous works.

This study is a unique attempt to find patterns of information practices situated in their workplace actions. The results of this study would be helpful for librarians and information specialists, who are working in media house libraries for the planning and designing of library services.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-07-2020-0308

This paper explores and elaborates on emotions and capability in organizations through the phenomenon of care. Drawing upon multi-disciplinary theory, as well as empirical material from a case study in the hotel industry (involving four organizations), a theoretical framework is offered for understanding the multidimensional, dynamic, social relational nature and role of care in organizations. This is shown through the suggestion of a conceptual framework of four ideal types of practices in frontline work. In the practice of care, emotions are one of the vital parts in a larger whole. Regarding the role of care in organizations, it is suggested that what, and how, one cares for, are continually created, tested, negotiated and/or re-constructed. This paper suggests that the claims regarding care also provide implications for the study and understanding of emotions and capability in organizations.

The purpose of this paper is to highlight the ways racialization in K-12 mathematics classrooms has narrowed the understanding of mathematical learning for Black children.

Drawing on situated learning theory and funds of knowledge, the authors argue that the social learning context of mathematics classrooms has limited the understanding of what Black children are capable of mathematically. The authors suggest that as a community of practice, mathematics classrooms may be marginalizing Black children, as well as other students of color, by devaluing their community-based knowledge and ways of knowing.

The extant literature portrays Black children as struggling in mathematics; however, this research is overwhelmingly conducted based on school performance measures. Yet, if one looks beyond the classroom to Black children's homes and communities, a plethora of mathematical knowledge tied to cultural and community practices may be found. As such, Black children who struggle in mathematics classroom may be experiencing misalignment across contexts, rather than a lack of mathematical knowledge altogether.

This paper has implications for classroom practice, particularly teacher ideologies pertaining to community-based knowledge. The authors urge mathematics education researchers and practitioners to look beyond the classroom, as community-based mathematical practices may provide more insight into students’ mathematical capabilities. These implications are particularly important for educating students of color, who often experience a subpar classroom education.

In this paper, the authors provide a critical lens to situated learning theory, pushing mathematics education research to examine the underexplored topic of Black children's out-of-school mathematical practices.

The purpose of this paper is to suggest a situated conception of projects, in order develop finer understanding of how these endeavors emerge and unfold over time. The author proposes that these understandings should be rooted in a process ontology, conceive action as situated and focus on actual practices as they are performed by all project actors. Taken together, these dimensions can renew how one views and approaches projects and their management.

The paper is illustrated with examples taken out of a study of a software development project, conducted in the ethnographic tradition.

The examples expose how a specific practice, planning, was accomplished differently depending on the moment and was affected by different circumstances and constraints. The paper also discusses how preferring a processual worldview is especially befitting projects. As endeavors instigated to create or to make something happen, projects are perpetually changing and in movement; it is therefore relevant that their conceptualization takes fully into consideration their intimate nature.

The originality and value of the paper lie in the combination of perspectives, which can be both useful in theorizing projects differently, and in enhancing practitioners' reflexivity. This combination, it is argued, can address a wide array of issues in the context of projects, can favor localized reflection on project management prescriptions and tools, and can help practitioners to sharpen their sensitivity to their own practice.