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The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

The purpose of this essay is twofold: (i) identification of the shared premises of the structuration and morphogenesis theories which have remained indifferent to or openly at odds with each other, while highlighting at the same time the specific elements of these two models which are better elaborated in one than the other; and (ii) demonstration of the benefits of social theory testing on the eventful historical analysis.

I first comparatively examine the main premises and guiding concepts of the two models in question, point out their basic affinities, and note different emphases. Next, different components and phases of the (re)constitution over time of societal structure(s) and human agency posited by the structuration/morphogenesis model are illustrated and “tested” through the historical account of the initiation and spread of migration of Polish peasants to America at the turn of the twentieth century and the subsequent impact of this movement on the sender and receiver societies.

First, the demonstration of a close theoretical affinity of the structuration and morphogenesis models which provides the grounds for an intellectual exchange between their proponents. Second, derived from the historical analysis of Poles’ migration process, the identification of specific concepts informing the structuration/morphogenesis model which need further refinement. The third, most general finding-qua-contribution is a demonstration of the benefit for social theorizing from the historical, that is, time- and place-sensitive conceptualization and analysis of the examined phenomena.

Purpose – The aim is to introduce a sociological perspective on resource integration and value co-creation into service research using a service systems approach.

Methodology/approach – Conceptual and a case study of the service system a Telecom Equipment and Service Provider is embedded in is reported.

Findings – The service practice of the service system is framed by social structures of signification, legitimation, and domination. However, the practice is also independent of the structures since it is embedded in and shapes the structural realm.

Research implications and limitations – Drawing on structuration and practice theory, the chapter offers a new framework describing how social and service structures and practices can inform and reveal mechanisms of service system dynamics. Based on the framework, three propositions are developed focusing on the mechanisms of resource integration and value co-creation. The implications need to be generalized in future research by studying other empirical contexts.

Practical implications – The chapter provides some tentative guidelines on how organizations can design service systems that enable and support customers and other actors in their resource integration and value co-creation processes by paying attention to social structures and forces and not only resources as such.

Originality – The chapter explicates how social structures have implications for value co-creation and resource integration in service system. It makes systematic use of structuration and practice theory to understand the social dimensions of service systems. A distinction between intended and realized resource integration is made.

Purpose – The first purpose of this chapter is to better understand, and to propose a means to understand the ways selves are constructed in daily contingencies during consumption experiences. To do so, the second purpose, which aims to bring an additional contribution, is to investigate the materiality of consumer experiences in a technological context.

Methodology/approach – We have investigated materiality (as conceptualized by Miller) of experiences in online discussion forums in a community of video games enthusiasts. Grounded theory is elaborated from an ethnography mixing interviews and nonparticipative online observation. The focus is on consumers' perceptions of their constructions as subjects in relationship to the various objects and practices they face.

Findings – The process through which subjects are contingently constructed follows three intertwined logics. Each of these logics, namely (1) finding a position, (2) building “appropriation logics” and accomplishing practices, and (3) enacting meaning empowerments, is detailed in its specific contingencies and modalities.

Research limitations/implications – Contribution of this research relies mostly on findings from one online community.

Practical implications – This research opens new ways to understand technological consumption experiences as they are lived by consumers, and it allows for an understanding of structuration in experiences characterized beforehand by their indeterminacy.

Originality/value of chapter – This chapter belongs to the few ones that propose a methodological approach to tackle with the construction of the self in daily contingencies and with dynamic materiality. It also opens new ways to de-essentialize ordinary consumption activities.

Groups have the ability to create something new and novel that does not exist at the individual level. This chapter examines group communication as the driver of this creation process, using the input–process–output model. Group processes are often understudied and consigned to a “black box” between inputs and outputs. How advances in methodology and analysis software have increased the ability to study group communication processes and emergent states within this black box is highlighted. Four different areas of research are then briefly reviewed to showcase ways to focus on process. These four areas include structuration, shared mental models, transactive memory, and collective intelligence. The chapter concludes with a focus on future trends and a call for more interdisciplinary research with a theoretical focus.

The present paper takes a look at the particularities of German strategy research over the last three decades. In contrast to much of the Anglo-Saxon research, which has focused on competition as a guiding concept in theorizing about strategy, German research has typically been concerned with more fundamental questions about the general relationship between organizations and their environments and, as a result, tended to be more conceptual than empirical. Researchers have been particularly influenced by the German sociological and philosophical traditions, specifically by the critical theory of Jürgen Habermas and by the systems theory of Niklas Luhmann. Also, there are authors who draw on the economic tradition of the Austrian School in order to develop a competence-based theory of the firm. Another branch builds on Anthony Giddens's structuration theory and Jacques Derrida's philosophy of deconstruction. As we will demonstrate, much of the research has been concerned with fundamental theoretical tensions: evolution vs. planning, selection vs. compensation, cognitive–instrumental rationality vs. moral–practical rationality, etc. We note that, as a consequence, much of German strategy research shows a particular interest in paradoxa and oxymora (such as ‘planned evolution’, ‘productive misunderstandings’ or ‘unfocused monitoring’). This paper will identify and explore important strands of German strategy research and discuss its particularities compared to mainstream strategy research in the United States.

This chapter points out that the use of a wide range of theoretical paradigms in marketing research requires researchers to use a broad range of methodologies. As an aid in doing so, the chapter argues for the use of case study research (CSR), defines CSR, and describes several CSR theories and methods that are useful for describing, explaining, and forecasting processes occurring in business-to-business (B2B) contexts. The discussion includes summaries of six B2B case studies spanning more than 60 years of research. This chapter advocates embracing the view that learning and reporting objective realities of B2B processes is possible using CSR methods. CSR methods in the chapter include using multiple interviews (2 + ) separately of multiple persons participating in B2B processes, direct research and participant observation, decision systems analysis, degrees-of-freedom analysis, ethnographic-decision-tree-modeling, content analysis, and fuzzy-set qualitative comparative analysis (fs/QCA.com). The discussion advocates rejecting the dominant logic of attempting to describe and explain B2B processes by arms-length fixed-point surveys that usually involve responses from one executive per firm with no data-matching of firms in specific B2B relationships – such surveys lack details and accuracy necessary for understanding, describing, and forecasting B2B processes.