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This paper aims to offer an incremental contribution, augmenting the notion of situated rationality as proposed by terBogt and Scapens (2019). Through insights from empirical data, the authors explore the role of situated rationalities of key individual actors in processes of management control change.

A qualitative research approach was adopted with qualitative data collected in a single public service organisation through face-to-face interviews, organisation documentation and observations.

The findings present the important role of key individual actors in bringing about a new situated rationality in a housing department. External austerity forces combined with actors’ experience rationalities acted as a stimulus to change existing management control practices in the management of public services.

The paper conceptualises “experience” rationality, capturing the experiences of a key actor, including elements of leadership style. Drawing on a story of a complex process of management control change, this paper thus reveals interactions between generalised practices and situated rationalities which were not highlighted by the extended framework of terBogt and Scapens.

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.

In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors’ aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices.

The authors applied the extended Burns and Scapens framework and employed a case study research approach. The authors collected empirical data through semi-structured interviews and secondary sources and used direct content analysis to analyse the data.

The authors’ findings suggest that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support effective QMP implementation.

This study emphasises the importance of aligning institutional logics to fully realise the benefits of new strategies and identifies technical competencies, access to information and communication technology, and clarity about the role of management accounting in modernising management practices as critical success factors.

This study is original in that it provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits.

This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity.

A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the “situated rationality” of the managers who are involved in its production.

The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates.

This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations.

This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations.

This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performance.

This study aims to understand how family values, family managers and non-family managers influence the institutionalization of management control systems in family firms.

A case study was conducted in a family business group that underwent a process of adoption and transformation of its management control system.

The results indicate that several non-family managers, besides the controller, played crucial roles in harmonizing the logic of a generalized practice (quality control management) with the existing rationalities of the family firm. The authors also observed that the ISO 9001/quality control management logic together with the family values of professionalism, meritocracy and an emphasis on the business’s identity rather than the family identity have laid the groundwork for the formalization of the business group’s management controls.

This study shows that quality control management is an accessible source of guidance for the formalization of managerial activities within an organization.

This paper contributes to the literature by clarifying the role performed by non-family managers during the formalization of management control in family firms. It also shows how the family values of professionalism, meritocracy and an emphasis on the business’s identity rather than family identity can influence the way control is exercised within family firms.

This paper aims to contribute to the special issue theme by analysing intentional non‐consumption through anti‐consumption and consumer resistance lenses.

A total of 16 in‐depth interviews with women who intentionally practise non‐consumption for sustainability were completed.

Two major themes where identified: I versus them: the careless consumers, and The objective/subjective dialectic in mundane practices.

While it is tempting to delineate one concept from another, in practice, both anti‐consumption and consumer resistance intersect and represent complementary frameworks in studying non‐consumption.

This paper aims to explore the changing role of the accountant amid multiple drivers, responses of accountants and situated rationality in a multinational firm, Max-choice Lanka.

It adopts the single-site case study approach under the qualitative methodology and leans on institutional theory, specifically Ter Bogt and Scapens (2019) framework.

The case study findings reveal that the role of the accountant has undergone change amid local and broader institutions linked to organizational culture/norms, the influence of the parent company, global trends and technological advancements. Based on evolving situated rationalities, the contemporary accountant performs an agile role as a value-adding business partner; data scientist; strategic decision-maker; and a cross-functional team member.

At the practice level, identifying drivers influencing the changing role of accountants enables organizations to shape their accounting functions attuned to evolving needs by implementing appropriate strategies and recruiting competent personnel. In the realm of education, it calls for incorporating areas such as big data analytics, artificial intelligence, reporting nonfinancial information and integrated accounting software to the accounting curricular and upskill students based on industry expectations catering to changing roles.

This paper adds to the ongoing debate on the contemporary role of the accountant. Capitalizing on case study data, this research illuminates the influence of multiplicity of institutions, different forms and situated rationality within this changing role and extends the Ter Bogt and Scapens (2019) framework.

The paper aims to clarify how a gendered analysis of entrepreneurial networks may benefit by the use of a constructionist (post‐structuralist) perspective.

The paper makes use of a discourse analysis: first, the paper reviews a selection of empirical research articles from 1980 to 2008 on gender and networks in entrepreneurship research in order to convey the main research question, the hypotheses, the methodology and the main findings. Second, the paper identifies in a broader literature the hegemonic statements that characterize the discourse of gender and networks.

The main findings of the studies reviewed is that there are no major differences in the networks of female and male entrepreneurs. Research on the significance of gender for entrepreneurial success indicates that there is probably more variation within than between sex categories with regard to network activities. This may be an indication that empiricist feminism and standpoint feminism have outplayed their role as approaches to the study of gender and networks in entrepreneurial settings. The discourse analysis reveals five hegemonic statements: entrepreneurs use social networks strategically, women are disadvantaged compared to men and therefore cannot network effectively, weak ties are the source of men's success; strong ties are women's drawback and, finally, women are inherently relational.

Methodologically, the current status of research on networks, gender and entrepreneurship demonstrates that most of the knowledge is gained through cross‐sectional surveys. Typically, the majority of studies on entrepreneurship, due to the methods chosen, does not allow for first‐hand, real and authentic experiences of entrepreneurial lives. Acknowledging the presence of the speaker can be done in various ways. Entrepreneurs may reveal their thoughts, their experience and reflections only if the relationship between the researcher and the researched is symmetrical. Narrative approaches are suggested in order to “tap” the voice – and thus the stories – of the acting entrepreneurs.

Theoretically, the discourse is limited by the lack of an explicit “gendered” perspective. The analysis of the texts reveals an implicit empiricist feminist approach, resulting in networks and entrepreneurship as well as gender and networks being portrayed in a very special and limited way.

The findings of the discursive approach to research texts on gender and entrepreneurial networks, is that the discourse is limited with regard to both theory and method. This paper has shown that the discourse in the research field is limited, and that the field needs to be challenged by other disciplinary procedures regulating what counts as knowledge.

The question facing sociology is whether it is a field or a discipline. If it is a field, then there is no need for theorizing. However, if sociology is a discipline, then problem-solving cannot be disentangled from theorizing without a loss of intelligibility – the inability to explain the social as the concept of the discipline. Through the quasi-realism of problem-solving as a course of activity, this chapter presents cognitive sociology as a paradigm appropriate to the concept of the social understood as an ongoing course of activity. In doing so, it is shown how bounded rationality and expertise play a crucial role in how communication interacts with the division of cognitive labor, especially through the idea of representational representationality. Representational representationality is an idea that reveals how the degree of clarity among language, meaning, and thought is relative to the issues of audience and ignorance. Representational representationality is significant because it demonstrates how the relationship among meaning, language, and thought is subject to communicative errors – errors arising from a predicament of intelligibility and not merely arising from issues of computational skill, as described by Herbert Simon's model of bounded rationality and expertise in human problem-solving. The argument that follows from this shows how the means for adapting to ambiguity amounts to the difference between Simon's model and a quasi-real model in terms of its principle of rationality, principle of efficiency, and its cognitive style of problem-solving for deliberate practice. These dimensions are shown to effect what “examples” are good for in the problem-solving process, thereby revealing the politics of expertise. The politics of expertise demonstrates how the conflicts in sociological explanations of strategy are not merely conflicts that can be set aside as a pluralism of values. Rather, the conflicting explanations of theory and theorizing can only be resolved when the situational rationality of sociology as a discipline realizes the quasi-realism of problem-solving as a course of activity.

As well as explaining the basis for, and linking the thematic structure of the contributions to, the Journal of Management History ‐ Special Issue on the topic of rationality, the article appraises the philosophical trichotomisation (or three‐part division) of epistemology. Recognising that rationality is primarily a philosophical concept, but also an esteemed and iconic indicator for good reasoning, the discussion of the trichotomised epistemology is undertaken to illustrate that rationality is conceptually understood in three different forms. From the observation that rationality has to be conceived as trimorphic, the commentary then illustrates the substantive limitations for each form.